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DUVAL COUNTY PUBLIC SCHOOLS
2009-2010 APPROVED BUDGET
MAJOR SECTIONS
This approved budget is published to be a comprehensive representation of the 2009-2010
approved budget for the Duval County Public School System. It is designed for ease of use and to
facilitate the reader’s knowledge of the school system’s budget. This budget document consists of four
major sections: (1) Introductory (contains Executive Summary), (2) Organizational, (3) Financial, and
(4) Informational.

I.

INTRODUCTORY SECTION (Contains Executive Summary)
The Introductory Section is a high-level overall view of the 2009-2010 approved budget.
It contains an Executive Summary which can stand as a quick-reference guide for the 2009-2010
approved budget.

II.

ORGANIZATIONAL SECTION
The Organizational Section includes Organizational and Management Structures,
Financial Organization and a brief on the Strategic Plan and Operational Goals.

III.

FINANCIAL SECTION
The Financial Section displays all funds and pieces of the approved budget in summary
form to establish a "big picture". It is sub-divided into sections: Consolidated Funds (All Funds),
General (Operating), Debt Service, Capital Projects, Special Revenue-Food Service, Special
Revenue-Federal, ARRA Stimulus Funds, and Internal Service. The Capital Projects Fund
includes the Facilities Five-Year Plan 2009-2010 through 2013-2014 and Major Maintenance List
for 2009-2010 school year. The Financial Section also includes School and Department budgets.

Consolidated Funds (All Funds)
General Fund
Debt Service Fund
Capital Projects Fund
Special Revenue Fund – Food Service
Special Revenue Fund – Federal
American Recovery & Reinvestment Act Stimulus Funds
Internal Service Fund
Fiduciary Fund
School Budgets
Department Budgets
IV.

INFORMATIONAL SECTION
The Informational Section contains general information of interest about the school
system and budget. Examples of the information provided are Major Revenue, Local Tax
Information, Summary of Revenues and Expenditures, Enrollment, Debt and Amortization
Schedules, Student Achievement, and Glossary of Terms.

Page 1 of 279

Executive Summary

DUVAL COUNTY PUBLIC SCHOOLS
2009-2010 APPROVED BUDGET
TABLE OF CONTENTS
I. INTRODUCTORY SECTION (Contains Executive Summary)
EXECUTIVE SUMMARY
Board Members and Superintendent
Key Administrative Staff
Message from the Superintendent
ASBO Meritorious Budget Award Letter
GFOA Distinguished Budget Award Letter
GFO Certificate of Recognition for Budget Preparation
Duval County Public SchoolsVision, Mission, Core Beliefs, Commitments
Profile of Jacksonville, Florida / Duval County
Profile of Duval County Public Schools
Budget Brief (All Funds)
Truth in Millage (TRIM) Calendar
2009-2010 Approved District Budget Narrative
Descriptions of Budget Documents
II. ORGANIZATIONAL SECTION
Organizational and Management Structure
Florida County Map
District Organizational Chart
Cluster Organizational Chart
Elementary Boundaries
Middle School Boundaries
High School Boundaries
Dedicated Magnets
Divisional Overview

Page 2 of 279

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Executive Summary

TABLE OF CONTENTS
II. ORGANIZATIONAL SECTION (Continued)
Financial Organization
Basis of Accounting
Budget Structure
Budget Administration and Management Process
Fiscal Management Policies
Long Term Fiscal Stability
School Budget Development
Division Budget Development
Capital Budget Development
Budget Approval
Strategic and Operational Goals
Direction of the School System (Strategically)
Fiscal Year Strategic Planning and Budgeting Cycle

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III. FINANCIAL SECTION
Financial Section
Understanding the Florida Education School Funding Process
How to Read the Budget
Required Reporting

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Consolidated Funds (all funds)
Consolidated Funds: Statement of Revenue
Consolidated Funds: Statement of Appropriations by Object
Consolidated Funds: Statement of Appropriations by Function

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General Fund
Sources and Uses of Funds
Major Budgetary Allocations
General Fund: Approved Budget Statement of Revenue
General Fund: Approved Budget Statement of Appropriations
Comparison of Florida Education Finance Program Fourth Calculation 2009
to Second Calculation for 2010
Estimated Base Florida Education Finance Program Revenue
Transportation Profile
Historical Summary of Statistical Data (Number of Schools and Students)
General Fund Budget Key Points of Interest
Estimated Florida Education Finance Program Revenue General Funds

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Page 3 of 279

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Executive Summary

TABLE OF CONTENTS
III. FINANCIAL SECTION (continued)
Debt Service Fund
Sources and Uses of Funds
Debt Service Fund: Approved Budget Statement of Revenue
and Appropriations
Certificates of Participation (COPS) Capacity
Percentage of Millage Pledged for Certificates of Participation (COPS)
Effects of Existing Debt Levels on Current and Future Budgets
Debt Service Key Points of Interest
Schedule of Indebtedness
Capital Projects Fund
Sources and Uses of Funds
Capital Improvements or Other Major Capital Spending Affects
on Operating Budgets
Capital Projects Fund: Approved Budget Statement of Revenue
Capital Projects Fund: Approved Budget Statement of Appropriations
Capital Projects Summary Report
Long Range Facility Master Plan
Five Year Facilities Projects Plan
2009-2010 Major Maintenance List

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Special Revenue Fund-Food Service
Sources and Uses of Funds
Special Revenue Fund-Food Service Key Points of Interest
Food Service Profile
Special Revenue Fund-Food Service: Approved Budget Statement of
Revenue and Appropriations
Purchasing/Bids

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Special Revenue Fund-Federal
Sources and Uses of Funds
Special Revenue Fund-Federal Designated Purpose Grant Funds
Special Revenue Fund-Federal: Approved Budget Statement of Revenue
Special Revenue Fund-Federal: Approved Budget Statement
of Appropriations

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Special Revenue Fund-American Recovery & Reinvestment Act (ARRA)
State Fiscal Stabilization Funds
Targeted ARRA Stimulus Funds
Other ARRA Stimulus Funds
Internal Service Fund
Sources and Uses of Funds
Internal Services Fund: Approved Budget Statement of Revenue
and Appropriations

Page 4 of 279

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Executive Summary

TABLE OF CONTENTS
III. FINANCIAL SECTION (continued)
School Budgets
School Budgets Narrative
Aggregate Appropriations by Type of School
Aggregate Appropriations by School
Department Budgets
Department Budgets Narrative
Aggregate Appropriations by Division
Aggregate Appropriations by Departments
IV. INFORMATIONAL SECTION
Major Revenue
Federal Revenue
State Revenue Sources
Description of State Distribution
Local Revenue and Beginning Fund Balance
Budget Trends

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Millage Tax Analysis
Millage
Explanation of Rolled Back Rate
Duval County School Tax Increase for 2009-2010 School Year
Property Tax Historical Millages
Property Tax Levies and Collections
Property Tax Millage Rates
Total Millage Tax and Components
Effects of the New Millage Rates on the Individual Taxpayer
(Current and Prior Years)
Millage Levy
School District TRIM Timetable

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Summary of Revenues and Expenditures (by Major Object)
General Fund
Debt Service Fund
Capital Projects Fund
Special Revenue Fund-Food Service
Special Revenue Fund-Federal

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Page 5 of 279

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Executive Summary

TABLE OF CONTENTS
IV. INFORMATIONAL SECTION (continued)
Student Enrollment Projections (FTE and COFTE)
Forecasting and Estimating Methodology
Actual and Estimated Regular Term FTE
Unweighted FTE by Program Categories
Weighted FTE by Program Categories
FTE Charts
Historical Pre-Kindergarten Data-Regular Term
Capital Outlay FTE (COFTE) Forecasts (Final)
Actual and Projected Capital Outlay FTE (COFTE) Chart

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Personnel
Teachers Base Salaries
Staff Profiles by Position Type

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Debt and Amortization Schedules
State Board of Education Capital Outlay Bonds, 1999 Series A
State Board of Education Capital Outlay Bonds, 2005 Series A
State Board of Education Capital Outlay Bonds, 2005 Series B
Certificates of Participation, Series 2005A
Crossover Refunding Certificates of Participation, Series 2005
Certificates of Participation, Series 2007
Qualified Zone Academy Bonds (QZAB) 2003
Qualified Zone Academy Bonds (QZAB) 2005

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Program Review Process
Duval County Program Review Process

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Student Achievement
Graduation Rates
Dropout Rates
Advanced Placement Exams (AP)
SAT and ACT Scores
School Accountability Report - Florida School Grades
School Climate Survey

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Additional Budget Information
Value Added to Your Personal Compensation
Glossary
Who to Contact for Budget Information

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Page 6 of 279

Executive Summary

DUVAL COUNTY PUBLIC SCHOOLS
2009-2010 APPROVED BUDGET
TABLE OF CONTENTS
I. INTRODUCTORY SECTION (Contains Executive Summary)
EXECUTIVE SUMMARY
Board Members and Superintendent
Key Administrative Staff
Message from the Superintendent
ASBO Meritorious Budget Award Letter
GFOA Distinguished Budget Award Letter
GFOA Certificate of Recognition for Budget Preparation
Duval County Public SchoolsVision, Mission, Core Beliefs, Commitments
Profile of Jacksonville, Florida / Duval County
Profile of Duval County Public Schools
Budget Brief (All Funds)
Truth in Millage (TRIM) Calendar
2009-2010 Approved District Budget Narrative
Descriptions of Budget Documents

Page 7 of 279

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Executive Summary

DUVAL COUNTY PUBLIC SCHOOLS
BOARD MEMBERS AND SUPERINTENDENT

Tommy Hazouri, Chairman
Board Member, District VII

Brenda Priestly Jackson, Vice Chairman
Board Member, District IV

Nancy Broner
Board Member, District II

Stan Jordan
Board Member, District I

W. C. Gentry
Board Member, District III

Betty Burney
Board Member, District V

Vicki Drake
Board Member, District VI

Ed Pratt-Dannals
Superintendent of Schools
Duval County Public Schools
1701 Prudential Drive
Jacksonville, Florida 32207
www.duvalschools.org
Phone (904) 390-2000

Page 8 of 279

Executive Summary

KEY ADMINISTRATIVE STAFF

Ed Pratt-Dannals
Superintendent of Schools
Pat Willis
Deputy Superintendent

Doug Ayars
Chief Operating Officer

Page 9 of 279

Message from the Superintendent:

DUVAL COUNTY PUBLIC SCHOOLS 2009-2010
Greetings:
We faced many challenges during the past year with the budget shortfall. Our School Board had
to make some difficult decisions in order to have the least impact on the classroom, including the
closing of a school and changes in transportation and the secondary schedule.
We are not out of the woods yet; this budget situation is a multiple year problem. Our district has
reduced spending for this coming year by changing high school and middle school schedules,
reducing transportation costs and cutting 140 district positions, resulting in more than $36
million in savings. Even with these cuts, we had to use $34 million in one-time revenue that will
not be available in 2010-11, and anticipate an additional $63 million loss when the federal
stimulus money is no longer available in 2011-12. Additionally, the class size amendment
requirement to go to the classroom level is scheduled for the 2010-11 school year, increasing our
deficit an additional $40 million. These total $137 million over the next two years. There is no
plan currently in place at the state or national levels to address these shortfalls. We will continue
to be prudent in spending in order to ensure our students continue to receive a high quality
education.
Our Strategic Plan was in place for the entire school year in 2008-09 and we have continued to
make progress toward becoming the best large urban school district in the nation. We are making
academic gains and our graduation rate has risen more than 7 percentage points in the last 10
years. Duval County has increased the number of schools receiving a school grade of an A or B
to 101, which is more than two-thirds of the schools that receive grades, compared to 85 last
year. These gains in achievement can be attributed to the hard work of our students, teachers,
principals, district support staff and community partners.
On October 8, 2008, the Southern Association of Colleges and Schools Council on Accreditation
and School Improvement (SACS CASI) quality review team announced their recommendation
that Duval County Public Schools be awarded district accreditation “without reservation” as a
quality school system. This District Accreditation is the highest level of accreditation that a
school system can receive from the AdvancED organization, the world’s largest educational
accrediting agency for K-12 schools in the southern United States.

Page 10 of 279

The 2009-10 Budget provides resources for our most critical tasks, including plans for success at
our lower performing schools. Our School Board members and I are committed to the success of
every student and plan to build on the high level of support provided by our community of
families, businesses, and community and faith-based organizations. Student achievement has
improved and the number of students completing a rigorous academic curriculum has increased.
However, we will not be satisfied until all of our students graduate ready for work and postsecondary education. Our goal is to build sustainable growth over time in order to ensure all
students receive a high quality education as we continue our commitment to eliminate the
achievement gap. With your help and support, we can achieve this goal!
Sincerely,

Ed Pratt-Dannals

Page 11 of 279

Association of School Business Officials International

This Meritorious Budget Award is presented to

Duval County Public Schools
for excellence in the preparation and issuance
of its school system budget
for the Fiscal Year 2008-2009.
The budget is judged to conform
to the principles and standards of the
ASBO International Meritorious Budget Awards Program.

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Page 12 of 279

Page 13 of 279

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Page 14 of 279

Executive Summary

DUVAL COUNTY PUBLIC SCHOOLS
VISION STATEMENT
Every student will graduate from Duval County Public Schools with the knowledge and skills to
be successful in post-secondary education and/or the workforce.

MISSION STATEMENT
The Duval County Public School System is committed to providing high quality educational
opportunities that will inspire all students to acquire and use the knowledge and skills needed to succeed
in a global economy and culturally diverse world.

CORE BELIEFS

The academic success of every student in Duval County is the top priority of the Duval County
School Board.

The Duval County School Board believes that our greatest strength as a school district is the
racial, gender, ethnic, and socio-economic diversity of our students and community.

The achievement gap in Duval County can and must be eliminated.

All DCPS children can be academically prepared to reach their dreams.

All DCPS children can learn at grade level.

Every school in Duval County can be a high-performing organization, both academically and
operationally.

High quality teachers, supported with high quality, on-going professional development, must
drive our rigorous, intellectually and artistically challenging curriculum.

Academic and operational resources can and must be adequately distributed throughout all
DCPS schools.

All schools can be safe learning environments where every student and adult is valued and
respected.

COMMITMENTS

The academic success of every student in Duval County will be the top priority of the Duval
County School Board.

The Duval County School Board will develop and celebrate the racial, gender, ethnic, and socioeconomic diversity of our students and Community.

The achievement gap in Duval County will be eliminated.

All DCPS children will be academically prepared to reach their dreams.

All DCPS children will learn at grade level.

Every school in Duval County will be a high-performing organization, both academically and
operationally.

High quality teachers, supported with high quality, on-going professional development, will drive
our rigorous, intellectually and artistically challenging curriculum.

Academic and operational resources will be adequately distributed throughout all DCPS schools.

All schools will be safe learning environments where every student and adult is valued and
respected.

Page 15 of 279

Executive Summary

PROFILE OF JACKSONVILLE, FLORIDA
DUVAL COUNTY
HISTORY
On May 1, 1562, French Huguenots settled at Fort
Caroline only to be destroyed by Spanish forces from St.
Augustine. Until 1763, the Spanish ruled over Florida at which
time the British reigned for a brief 20-year period. During this
British rule, a road was built to connect Savannah to St.
Augustine. The road was King’s Road and crossed the St.
Johns river at a place named Cowford.
Spain regained control of Florida from 1783 until 1821 at which time Florida was ceded to the
United States. At the Cowford ferry crossing, a small settlement began to grow. Isaiah D. Hart surveyed
the village and changed the name to Jacksonville in honor of General Andrew Jackson, the territory’s
first military governor.
After surviving the Civil War, Jacksonville prospered until 1888 when a yellow fever epidemic
killed hundreds and thousands of people fled for their lives. Tragedy struck again on May 3, 1901 when
most of the central city burned down due to the Great Fire of 1901. The fire caused an estimated $12
million to $15 million in damage, representing roughly half the city's taxable property. However, the
community pulled together and rebuilt Jacksonville to become a leading Florida city.
Just before World War I, the Jacksonville area saw the filming of nearly 300 silent movies. After
World War II, United States Navy bases as well as banking, insurance, and health care companies
began to dominate the area. In 1968, voters elected to consolidate the City of Jacksonville and Duval
County governments, with the exception of the beaches communities and Baldwin. In 1986, the Mayo
Clinic opened its Jacksonville facility, the first Mayo Clinic extension outside of Rochester, Minn. In
th
1994, the National Football League awarded its 30 franchise to Jacksonville; the Jaguars began play in
1995. Jacksonville played host to Super Bowl XXXIX in 2005.

LOCATION
Jacksonville spreads out from the St. John’s River in
the northeast corner of Florida, touching the Atlantic Ocean.
Only about 30 miles from Georgia, Jacksonville sits as the
closest major metropolitan area for southeast Georgia as well
as northeast Florida. The consolidation of Jacksonville and
Duval County in 1968 made the city the nation’s largest in
terms of land area with a total of 841 square miles.

ENVIRONMENT
Residents experience a subtropical summer, spring, and a brisk winter. The average annual
temperature is 68 degrees (F). The terrain consists of coastal marshlands towards the Atlantic, river
terrain, and flat lands to the west. The natural curvature of the Jacksonville’s coastline makes it
statistically the least likely place on the east coast to be hit by a hurricane.

GOVERNMENT
Since 1968, the City of Jacksonville and Duval
County have operated as a single entity. Under this entity, a
mayor is elected by popular vote, as are the City Council
members. The City Council consists of 14 geographical
district positions and five at-large positions. Other elected
offices include the Property Appraiser, Sheriff, Tax
Collector, and Supervisor of Elections. Duval County is in
the 4th Judicial Circuit. The Duval County School Board has
seven elected board members, who in turn appoint the
Superintendent of Schools.

Page 16 of 279

Executive Summary

PROFILE OF JACKSONVILLE, FLORIDA
DUVAL COUNTY (Continued)
POPULATION
Jacksonville metropolitan area is the 13th largest city in the United States. The Jacksonville
Metropolitan Statistical Area (MSA), which consists of Baker, Clay, Duval, St. Johns and Nassau
counties, had a total population of 1,313,228 in July, 2008. The population growth rate from 2000 to 2008
was 17.0%. The forecasted population for 2009 is 1,345,480. The average age is a relatively young 34.9
years old.
Source: U.S. Census Bureau

EDUCATION
Opportunities for higher education are plentiful on the First Coast, both at public or private
institutions. Jacksonville is home to the University of North Florida, Jacksonville University, Edward
Waters College, Florida Community College at Jacksonville, Jones College, Webster University, Florida
Coastal Law School, and University of Phoenix. The total enrollment in these institutions is more than
85,000 students.

ECONOMY
A central location and access to road, rail, sea, and air
transportation has made Jacksonville the inter-modal hub of the
southeast United States. The continual influx of new businesses is
driven by a positive economic climate.
Jacksonville’s deep-water port is the 17th largest in the United
States and handles shipments from around the world.
Jacksonville is third on the 2008 list of America’s Cleanest
Cities. It also ranks third on 2008 Forbes list of “Best City in the U.S.
for Jobs.” The city's appeal has been reinforced by national media,
including a steady ranking among the "top ten best places to live" by
Money magazine. Jacksonville was ranked eighth in Expansion
Management Magazine's list of "America's Hottest Cities" in 2006.

DEVELOPMENT
In 2000, Jacksonville voters approved a half-cent sales tax hike for the Better
Jacksonville Plan, which will provide a decade of construction projects that include
road and infrastructure improvements, environmental preservation and targeted
economic development, and new and improved public facilities. The $2.25 billion
plan is aimed at improving the city's quality of life and boosting infrastructure for
growth. The Better Jacksonville Plan will expend $1.5 billion for transportation
spending which includes $544 million for work on state-maintained roads in Duval
County.

Page 17 of 279

Executive Summary

PROFILE OF JACKSONVILLE, FLORIDA
DUVAL COUNTY (Continued)
BUSINESS
Jacksonville is an expanding business city. Jacksonville's deepwater port gives access to global markets and two-thirds of the 50
million consumers in the Southeastern United States are located within
600 miles. Companies from around the world have discovered that
Jacksonville is not only a superior place to live, it is a superior place for
business.
Jacksonville’s largest private employers include Blue Cross & Blue Shield of Florida,
CitiBank, Mayo Clinic, CSX Transportation, Bank of America and Baptist Health System. In addition,
Jacksonville is home to over 80 corporate and regional headquarters.
Jacksonville MSA Employment by Sector
Sector
Construction
Manufacturing
Trade, Transportation, & Utilities
Information & Other Services
Financial Activities
Professional & Business Services
Education & Health Services
Government

# Employed % of Total
36,700
6.2%
29,900
5.0%
103,200
17.4%
39,000
6.6%
57,400
9.7%
85,300
14.4%
79,600
13.4%
72,100
12.1%

Source: Bureau of Labor Statistics, May 2009.

RETROSPECT
The recent downturn in the economy has had a negative impact on the local workforce and new
construction. The school system is doing its best to lessen the economic downturn with the use of the
federal stimulus money provided through the American Recovery & Reinvestment Act (ARRA). The
District saved over 500 positions and will spend $70,000,000 on construction and/or additions to schools
with these funds.

Page 18 of 279

Executive Summary

PROFILE OF DUVAL COUNTY PUBLIC SCHOOLS
Duval County Public Schooll
System is comprised of approximately
123,341 Full Time Equivalent students,
8,609 teachers, 4,276 support staff and
165 schools. Duval County is the twentyfirst largest school district in the U.S.

103 Elementary Schools (K-5)
3 Elementary School (K-8)
25 Middle Schools
20 High Schools
3 Special Schools
3 Exceptional Ed Schools
8 Charter Schools

165 Total Schools
Source: DCPS Planning Department

ADMINISTRATION

The School Board consists of seven members elected from geographic districts. The Board has
jurisdiction to establish policy, select school sites, engage in contracts, approve building plans, approve
staff, set salaries and adopt the school budget. The Board appoints the Superintendent of Schools, who
is responsible for implementing Board policies. The Superintendent is supported by a Deputy
Superintendent, Chief Operating Officer, and other staff to serve the district.
Board meetings are held on the first Tuesday of each month at 6:00 p.m. at the School Board
Administration Building.

STAFF
Duval County Public Schools is one of the largest
employers in the county with 14,249 employees (12,885
full-time, 1,364 part-time).
The average elementary school teacher salary in
2009-10 with benefits (36.2%) is $65,376, middle school
$61,971 and high school is $66,193, for a 196-day
contract.

ACADEMIC

Teachers
Psychologists/Specialists
Administrators
Support Personnel
Part-time Personnel
Total Employees

8,609
191
709
3,376
1,364
14,249

Note: Start of school year official Staff Report is
issued in February 2008
Source: DCPS Human Resources Department, Employee
Position Code report as of 6/27/08

Academic Programs staff provides instructional support to all schools. This support ranges from
on-site classroom visitations to evening parent meetings. Staff has revised curriculum for grades 6-10 in
the four core academic areas, mathematics, science, social studies, and language arts. The curricula are
posted on the district’s web site to make it accessible to teachers and administrators.
Staff provides specific on-site support and monitoring at the priority and challenged schools. This
requires coordination with the State Department of Education Office of School Improvement to ensure
that Department of Education guidelines and expectations are fulfilled.
The district wide focus is to eliminate the achievement gap at all levels. All efforts have been on
implementing research-based, best practices. Major emphasis has been placed on involving all content
area teachers in implementing reading strategies in their classrooms.

Page 19 of 279

Executive Summary

PROFILE OF DUVAL COUNTY PUBLIC SCHOOLS (Continued)
ACADEMIC (Continued)
In addition, staff is responsible for working with
school staff to secure textbooks and instructional
materials to meet the schools’ needs. The textbook
adoption process is coordinated with subject area
supervisors on a six-year adoption cycle.
Academic Programs has many responsibilities
in serving students in grades pre-kindergarten through
12. Staff works diligently to provide the best service to
meet the academic goals of the district.

MAGNET PROGRAMS

2009-2010 Projected Student Count
Elementary (PK-5)
61,639
Middle School (6-8)
27,230
High School (9-12)
34,472
Total
123,341
Source: DCPS Budget Services

Magnet School programs provide additional resources and innovative
learning techniques that cater to students' special talents or interests. These
programs of study are in addition to the traditional instruction required for
promotion or graduation. Magnet programs offer more than 51 options for
enhanced curricula across the district. There are specialized themes, including
communication, computer science, information technology, academic enrichment,
math, science, engineering, environmental studies, visual and performing arts and
Spanish language immersion. Approximately 21,500 students in kindergarten
through 12th grade take advantage of more than 30 specialized programs.

SCHOOL BUDGET PROCESS
The Florida Education Finance Program (FEFP) is the primary source of funding for public
schools. FEFP funds are generated by multiplying the number of full-time equivalent students (FTEs) in
each educational program (Basic, Exceptional, ESOL, and Vocational) by cost factors to obtain weighted
FTEs (WFTEs). Cost factors are determined annually by State Legislature. Weighted FTEs are then
multiplied by the base student allocation to determine base funding for schools.
Schools are then given additional funds for school size, utilities, lottery enhancements and
special programs such as class size reduction. The additional funds are calculated using formulas
based on the FTE at each school.
Duval County uses school based budgeting which affords schools more input into securing
resources. School based management allows each school to determine the number of classroom
teachers, resource teachers, other personnel and programs that will be available in their school, based
on SAC guidelines, Class Size Reduction Amendment IX, School Improvement Plan and their budget.

DIVISION AND SPECIAL PROGRAM BUDGET PROCESS
Zero-based line item budgeting is used for divisions, with requests being prioritized and tied to
Districts goals and objectives with targeted performance measures being identified and evaluated.

STRATEGIC PLAN
Goal 1. Increase Academic Achievement for All Students Increase overall achievement for all
students while moving significantly toward eliminating the achievement gap of racial and ethnic groups
and students from low income families.

Page 20 of 279

Executive Summary
STRATEGIC PLAN (continued)
Goal 2. Significantly Increase the Graduation Rate Increase the percentage of students
graduating ready for post-secondary education and work.
Goal 3. Employ the Best Teachers and Principals Hire, develop, support and retain the best
teachers and principals in the nation for all schools.
Goal 4. Establish Safe, Secure and Respectful Schools Establish safe schools where all
individuals are respected, valued and feel secure.
Goal 5. Engage Family and Community Support Energize families, community, civic and
business leaders and corporations to engage in the success of education.
Goal 6. Deliver High Quality Support for Schools Continually enhance school performance
through delivery of high quality District management, operational support, and customer service.

Page 21 of 279

Executive Summary

BUDGET BRIEF (ALL FUNDS)

Class Size Amendment IX funding from the State is increasing from $132.2 million to $139.1
million, an increase of $6.9 million (5.2%).

MAP funds for teacher performance pay is budgeted at $5.4 million.

Student membership is projected to decrease by 389 FTEs (-.3%).

Salary negotiations have not been completed at this time.

Health Insurance premiums, on average per employee, will increase by approximately $540
(9.6%) from $5,618 to $6,158.

Funding is included for Alternative Discipline Centers Programs at $3.4 million.

Cost of breakfasts and lunches will remain the same for 2009-2010. For elementary schools,
breakfast is $1.00 and lunches are $1.50; and for secondary schools, breakfast is $1.25 and
lunches are $2.00.

Elementary Art, Music, and Physical Education Initiatives were funded for the fifth year, total
program cost of $17.3 million.

A fourth issuance of Certificates of Participation (COPS) will be issued to fund the land and new
Bartram Springs Elementary School ($27.2 million).

The General Fund decreased $43.2 million from $1,049.4 million to $1,006.2 million, a 4.12%
decrease. This was offset with an increase in ARRA State Stabilization funds in the amount of
$43.7 million.

Total ARRA stimulus funds the district will receive are $74,634,099

The total consolidated budget for the District decreased $152.9 million from $1.865 billion to
$1.712 billion, a decrease of 8.9%.

Classroom instructional costs account for 58.7% or $591.0 million of the General Fund budget.
In the Special Revenue Fund – Federal budget Classroom instructional costs account for 46.7%
or $86.0 million.

Salaries and benefits account for 66% and 69% of the General Fund and the Special Revenue
Fund – Federal budgets respectively.

General Fund expenditures per pupil are $8,157.64. Including Special Revenue Funds for Food
Service and Federal moves the expenditure per pupil to $10,032.91.

Page 22 of 279

Executive Summary

BUDGET BRIEF (ALL FUNDS) (Continued)
REVENUE AND APPROPRIATION HIGHLIGHTS (ALL FUNDS)
2009-2010 SCHOOL YEAR
Budgeted Revenue (Money) Sources
Where dollars come from:

Duval County Public Schools
Consolidated Revenue and Fund Balance
$1,712,321,373
Transfers & 
Fund 
Balances 
$400,227,877 
23.4%
Local Sources 
$594,553,537 
34.7%

Non‐Revenue 
Sources 
$27,220,000 
1.6%
Federal 
Sources 
$212,579,270 
12.4%

The district is funded by a combination
of Local, State and Federal money with
the largest percentage from Local
34.7%. Sales tax is the largest income
source for the State and property taxes
are the largest source of revenue from
local funding.

State Sources 
$477,740,689 
27.9%
Source: DCPS Tentative Budget Consolidated Funds Statement, 2009-2010

Budgeted Appropriations by Fund
Where the dollars go:
Budgeted Appropriations  by Fund for 2009‐10
Total Budget $1,712,321,373
Food Service
$47,082,180 
2.8%
Capital Projects
$288,407,587 
16.8%
Debt Service
$29,675,296
1.7%

Special Revenue 
‐ Federal
$109,580,475 
6.4%
ARRA Stimulus
$74,634,099 
4.4%
Internal Service 
$156,769,656
9.2%
General
$1,047,136,340
58.8%

Source: DCPS Approved Budget Consolidated Funds Statement, 2009-2010

Page 23 of 279

Revenues that the district receives from
the various sources above are placed
in funds for specific activities or
attaining certain objectives such as
Food Service and Capital Outlay.
These are restricted revenues. When
revenue is not designated for a specific
purpose, it is usually placed in the
General Fund which is 58.8% of the
total budget.

Executive Summary

BUDGET BRIEF (ALL FUNDS) (Continued)
SUMMARY OF APPROPRIATIONS (ALL FUNDS)
2009-2010 SCHOOL YEAR
Appropriations by Function
Function classification indicates the overall purpose or objective of expenditures. These grouprelated activities are aimed at accomplishing a major service of regulatory responsibility.

Appropriations by Object for 2009‐2010
Total Budget $1,712,321,373
Salaries
$578,855,580 
33.8%

Employee 
Benefits
$222,540,624 
13.0%

Fund Balances
$124,991,831 
7.3%

Other Expenses 
and Transfers
$189,226,947 
11.1%
Capital  Outlay
$226,489,032 
13.2%

Purchased 
Services
$224,188,708 
13.1%
Materials and 
Supplies
$118,306,615 
6.9%

Energy Services
$27,722,036 
1.6%

The activities of a local school system
are classified into six broad areas:
• Instruction
• Instructional Support
• General Support
• Community Services
• Non-Program Charges (Debt
Service and transfers)
• Fund Balances

Source: DCPS Tentative Budget Consolidated Funds Statement, 2009-2010

SUMMARY OF APPROPRIATIONS (ALL FUNDS)
2009-2010 SCHOOL YEAR
Appropriations by Object/Category
The object classification indicates the type of goods or services obtained as a result of a specific
expenditure.
Duval County Public  Schools 
Consolidated Expenditures, Reserves & Fund Balances
$1,712,321,373

Other Expenses
$141,283,868 
8.25%

Transfers
$31,718,442 
1.72%

Reserves & Fund 
Balance
$124,991,831 
7.30%

Salaries
$602,777,349 
32.75%

Capital Outlay
$226,489,032 
13.23%

Materials and 
Supplies
$118,306,615 
6.91%

Employee Benefits
$222,540,624 
13.00%
Energy Services
$27,722,036 
1.62%

Purchased 
Services
$224,188,708 
13.09%

Source: DCPS Tentative Budget Consolidated Funds Statement, 2009-2010

Page 24 of 279

Eight major categories are:
• Salaries
• Employee Benefits
• Purchased Services
• Energy Services
• Materials and Supplies
• Capital Outlay
• Other Expenses and
Transfers
• Fund Balances

Executive Summary

TRUTH IN MILLAGE (TRIM) CALENDER (State Mandated)
DATES FOR ADOPTING 2009-2010 BUDGET (TRIM TIMELINE)
May 5

Board Meeting. If possible, reappointments of staff on agenda except principals.
Approve revised Five-Year Facilities Plan. Budget Resolutions for March, 2009

June 8

Board Meeting. Board readopts previous year’s budget until tentative budget is
approved. Budget Resolutions for April, 2009. Principals on reappointment
agenda.

July 7

Board Meeting. Budget Resolutions for May, 2009.

July 16

Department of Education computes Required Local Effort (RLE) millage and
certifies rate to each district. 2009-2010 FEFP Second Calculation.

July 21 (Day 21)

Board Meeting. Submit tentative budget to the Board for approval to advertise
required notices prior to the first public hearing. (LAW: within 24 days.)

July 25 (Day 25)

Publish Budget Advertisement in local newspaper. (LAW: within 29 days of
Certification.)

July 28 (Day 28)

Board Meeting. (Day 3 after Ad) Board conducts first public hearing and
adopts the 2009-2010 Tentative Budget and Millage. (LAW: within 35 days;
and more than 2, no later than 5 days after Ad.)

July 31

Proposed Millage to Property Appraiser/Tax Collector. (LAW: within 35 days).

August 11

Board Workshop. Budget Workshop with the Board, if requested.

September 15 (Day 77) Board Meeting. AFR approval and Final public hearing to adopt final budget.
(LAW: within 80 days, but not before 65 days after certification.) Final
Budget Resolutions for 2008-2009 school year approval.
September 18

2009-2010 Adopted final budget (District Summary) due to State. (LAW: within
3 days of Board Approval.)

Page 25 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
SOURCES AND USES OF FUNDS
Florida law requires the superintendent of schools to annually prepare and submit a balanced
budget to the School Board for consideration and adoption.
As required, the budget being submitted is a detailed plan that balances estimated expenditures
by function and object to estimated revenues. The 2009-2010 financial plan is to serve approximately
123,341 full-time equivalent students (FTE’s) in Duval County Public Schools. Development of this
budget involved input from the school board, superintendent, staff, and individual school budget meetings
as well as public hearings.
Duval County Public Schools suffered through the toughest budget cycle in the last 30 years.
The crippling economy has drastically reduced tourist spending in the state of Florida. This spending
generates sales tax dollars which is the most predominant source of revenue for school districts. After
the state legislature finalized the FY 2008-2009 budget, it reduced that budget in the fall due to this
decline. These cuts were anticipated and budgeted within the General Fund fund balance. These cuts
came after two reductions during the 2007-2008 fiscal year.
Funding is derived from three main sources: Federal, State, and Local. Federal funds are
received from the United States government. Federal funds are either received directly from the federal
government or pass through the state as a distributing agency to local school districts within the state.
Two federal entitlements (Title I and Individuals with Disabilities Education Act (IDEA)), account for 74%
of the district’s Special Revenue Fund-Federal funding. These funds supplement state and local funding
for students with a high education load factor and exceptionalities.
State funding is provided primarily by Legislative appropriations under the Florida Education
Finance Program (FEFP). State funds that are appropriated to all school districts under the FEFP amount
to $5.1 billion. In addition, categorical and lottery funds are also appropriated to local school districts and
total $2.8 billion and $129.9 million respectively statewide. Categoricals are funds that are allocated for a
specific purpose and these funds are to be used to accomplish the intended specific purpose. The
funding formula was changed and Class Size, Amendment IX remains the only categorical. The
predominant tax source in the state of Florida is sales tax (6%), since the state does not have a personal
income tax. Secondary income sources for the state are documentary stamps tax and fuel-related taxes
& fees.
Largest sources of tax revenue are composed of various Fees,
Taxes and Licenses (FY 2008-09)
Sales & Use Tax
68.49%
Documentary Stamps Taxes
4.00%
Fuel-related Taxes & Fees
12.64%
Communications Services Tax
9.47%
Corporate Income & Excise Tax
2.10%
All other sources
3.30%
Source: Florida Department of Revenue, Revenue Collection Report, August 2009
.

Page 26 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
SOURCES AND USES OF FUNDS (Continued)
State of Florida Education Revenue Budget Highlights
$23.1 billion appropriated from all funds for the State of Florida education
operating budgets
-$12.2 billion from General Revenue
-$1.6 billion from Lottery
-$9.3 billion from other trust funds
State of Florida Education Capital Funds
PECO Maintenance
$119.1 million
PECO New Construction
$145.6million

Source: Florida Department of Education, Legislative Update 2009.

Local funding largely comes from property taxes (which the state includes in its appropriations for
FEFP) that are part of or required by the Legislature in order to participate in the Florida Finance
Education Program (FEFP). The three ad valorem taxes that are part of the FEFP formula funds are the
required millage levy known as Required Local Effort (RLE) which changes from year to year, Prior Period
Funding Adjustment which allows school districts to collect funds when tax rolls are less than certified,
and optional discretionary millage levy known as Discretionary Local Effort (DLE) (maximum levy is 0.748
mills). Other property taxes that augment educational funding locally are Capital Outlay (maximum levy is
1.500 mills) and Debt Service (maximum levy is 6.000 mills or ten percent of tax base) millage levies.
Beginning in 2009-2010, a Critical Needs millage of .250 mills may be levied by School Boards to meet
the critical needs of the district in either Capital or General Funds. After 2010-2011, this levy will require
a voter referendum in order to continue. Debt Service property tax levies are utilized to retire principal
and interest payments on borrowings that constituents in the local district have approved through voter
referendums. Capital Outlay property tax levies are utilized for remodeling and new construction,
maintenance, renovation and repair, land purchases, furniture, fixtures and equipment, A/V media, library
books, technology, school buses, minor maintenance, site development, and retirement of debt
obligations from pledging portions of the Capital Outlay millage. The Legislature has also given approval
for school districts through voter referendums the ability to generate additional operating dollars for the
district for either a two-year or four-year period depending on terms in the covenant to the voters. The
two-year period does not have a cap but the four-year period is capped at 10 mills net of debt service
millage levy. Duval County Public Schools has not utilized these voter referendum options on millage
known as Additional Local Effort.
The Legislature limits the millage rates each year through the appropriation process and school
districts are not allowed to exceed those limits without voter referendums. The constitutional ceiling limit
for property taxes for school districts is 10 mills not including debt service which can make a district
exceed the 10 mills limit to a maximum of 16 mills. But generally, the Legislature establishes millage
rates below the 10 mill constitutional limit. The millage rate for Duval County this year is 7.582 mills for
the General Fund and the Capital Outlay Fund. The school board must levy the Required Local Effort
(RLE) in property taxes in order to participate in the Florida Education Finance Program. Required effort
rates are generally established by the Legislature based on the county’s gross taxable value provided and
certified by the local Property Appraiser. The district must comply with State statues concerning Truth-inMillage (TRIM) regulations for taxing property owners and the process has to be completed within 80
st
days from the start of the process which is July 1 or when the Property Appraiser certifies the tax roll if
st
after July 1 of each year. Tentative and final budget hearings are conducted and the budget is then
submitted to the Commissioner of Education for approval. The potential local revenues for the FEFP
generated statewide for 2009-2010 school year are approximately $8.9 billion.

Page 27 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
FLORIDA EDUCATION FINANCE PROGRAM (FEFP)
The FEFP is the major funding source for providing operations to school districts in Florida. The
FEFP was enacted by the State Legislature in 1973. Funds are provided based on full-time equivalent
student enrollment (FTE’s) through an algorithm formula that takes into account (1) varying education
program costs, (2) cost differentials among districts, (3) a minimum required level of local support, and (4)
varying costs for equivalent educational programs. Program cost factors are designated by the State
Legislature based on cost report information supplied to the State Department of Education from each
school district. Funding from the FEFP is adjusted four times for each school year to account for changes
in student populations and other factors that are part of the formula.
In order to participate in the FEFP, each district must levy a required ad valorem property tax
millage. The required amount is different between districts due to accuracy of assessment values and
collection rates. For the 2009-2010 school year, the Required Local Effort (RLE) for Duval County is
5.084 (includes .009 mills for Prior Period Funding Adjustment) mills or .028 mills less than last year’s
required local effort of 5.112 mills.
Distributing State Dollars (Flow Chart)
Funding for Public Schools is allocated on a per student basis through FEFP. The amount of STATE AND LOCAL FEFP
DOLLARS for each school district is determined in the following manner.

FTE STUDENTS

x

PROGRAM
COST
FACTORS

=

WEIGHTED
FTE
STUDENTS

X

BASE STUDENT
ALLOCATION

X

DISTRICT COST
DIFFERENTIAL

=

BASE FUNDING

+

DECLINING
ENROLLMENT
SUPPLEMENT

+

SPARSITY
SUPPLEMENT

+

SAFE SCHOOLS
ALLOCATION

+

DISCRETIONARY
TAX
EQUALIZATION

+

SUPPLEMENTAL
ACADEMIC
INSTRUCTION

+

ESE
GUARANTEED
ALLOCATION

+

MINIMUM
GUARANTEE
ADJUSTMENT

=

GROSS STATE
AND LOCAL
FEFP DOLLARS

-

REQUIRED
LOCAL EFFORT

=

GROSS STATE
FEFP DOLLARS

+/-

ADJUSTMENTS

=

NET STATE
FEFP
ALLOCATION

+

DISTRICT
DISCRETIONARY
LOTTERY FUNDS

+

CATEGORICAL
PROGRAM
FUNDS

+

SPECIAL
ALLOCATIONS

=

TOTAL STATE
FINANCE
PROGRAM

Duval County Public Schools does not qualify for items with an "X" for
2008-09.

Source: Funding for Florida School Districts, 2008-2009

The FEFP is a complex formula that requires constant monitoring and changes over time to best
serve the interest of the State as a whole. Over the past two decades, a major component of the formula
that adjusts for cost differentials between districts has been the most controversial. This is known as the
District Cost Differential (DCD). In the 2004 Legislature, a change was made to the DCD calculation that
resulted in an additional $8.8 million to Duval County. The change is to use a Florida Price Level Index
(FPLI) with an amenities adjustment instead of the old FPLI market basket approach to determine the
cost differentials between districts. The market basket approach was a cost of goods method, which was
an indirect estimate of the actual cost of hiring, which is the target goal to be achieved. The new
amenities approach took into account wage data along with cost of goods to provide a more valid cost of
hiring personnel from district to district. The rollout period for the change in the FPLI was three years
(2006-2007 was the last year of rollout) with the total potential increase in funding between $22 to $28
million for Duval County. Since the old FPLI market basket approach was not calculated the last two
years of the rollout, it is impossible to determine the exact increase in funding for 2005-2006 and 20062007 school years due to the DCD change. Legal action was taken to revert back to the old FPLI but the
suits were dismissed in circuit court. However, plaintiffs can still appeal to the Florida Supreme Court. A
change back to the old method makes the district consider these funds to be non-recurring.

Page 28 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
FEFP CHANGES IN FUNDING
No changes were made in the 2009 State legislature to the Florida Price Level Index (FPLI) with
an amenities adjustment to the DCD (District Cost Differential). The compression adjustment continues
that the State Legislature appropriated on Discretionary Local Effort (DLE) property millage from $200 to
the state average of $446.68. This compression adjustment helps to close the gap between property
poor school districts to property rich school districts concerning FEFP operating funds. A floor or
minimum dollar amount was established at $446.68 per student for each district’s DLE 0.748 mills levy
allowing property poor districts receiving less than the minimum per student to receive additional dollars
up to the $446.68 per student. Duval County is considered a property poor district since it receives only
$358.55 per student on its DLE levy and therefore will receive a compression adjustment of $10.9 million
on its operating levy of .748 DLE mills.
Districts in Florida are not expecting the same revenue shortfalls as has taken place in the
previous two years in the 2009-2010 budget. However, the district is cognizant of the American Recovery
& Reinvestment Act State Stabilization Funds being in place for only two years and is anticipating the
“funding cliff” that this will cause by levying the .25 mills Critical Needs millage levy for the General Fund.
A voter referendum was passed in January, 2008 for a property tax revision which will affect
revenue in the future. This referendum allows taxpayers to transfer a portion of their ‘Save Our Homes’
benefit to a new homestead (portability) and provides a $25,000 exemption on Tangible Personal
Property for businesses. It is estimated that the loss to the General Fund budget will be $3.9 million for
2008-09 rising to $46.5 million in 2012-2013.

MILLAGE
The property tax rate is referred to as millage. Ad Valorem Taxes are an annual tax levied by
local governments based on the value of property as of January 1 of each year. With certain exceptions
for millage levies approved by the voters, the Constitution limits school board levies to 10 mills. The State
Legislature has the authority and has currently set the maximum millage at less than 10 mills. Public
school property tax millage is levied for operating expenses, capital projects and to retire debt service.
Tax bills are mailed in November of each year based on the previous January 1st valuation and are due
by the following March 31. The state requires at least a 95% collection rate on local property taxes when
preparing the district’s budget.

EXPLANATION OF ROLLED BACK RATE
The “rolled back rate” is found in Florida Statutes, Chapter 200. The method of calculation is
determined by the Department of Revenue on form DR-420S. The “rolled back rate” includes General
Fund millage and Capital Outlay Fund millage, but does not include any voter approved Debt Service
Fund millage.
Property taxes are based on a unit called a “mill”. A mill is the rate used to calculate taxes based
upon assessed property value. One mill is equal to $1.00 per $1,000 of assessed property value. A mill
can also be expressed as 0.001.
The “rolled back rate” is the millage rate necessary on the new tax roll that will generate the same
total dollars raised in the prior year. The 2008-2009 millage was 7.561, without Debt Service, which
potentially would generate $494,502,589 (calculated at 100% collection rate). This is used to determine
the State and local “rolled back rate” for 2009-2010. The non-voted millage is 7.582 (5.084 RLE plus .748
DLE plus .250 Critical Operating Needs plus 1.500 Capital Outlay) which would generate $460,565,058.
This represents a decrease of $33,937,531. Therefore, the “rolled back rate” percentage decrease for the
total millage is 6.86%. Since the “rolled back rate” percentage is a decrease, the District must advertise a
budget hearing instead of a tax increase.

Page 29 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
These calculations are based on the tax roll estimated by the Property Appraiser on the
“Certification of School Taxable Value” (DR-420S) on July 1, 2009 and on Required Local Effort as
calculated by the Legislature.

MILLAGE LEVY
The 2009-2010 budget is based upon a proposed millage levy of 7.582 mills, an increase of 0.021
mills (.28%) from the 2008-2009 millage rate (7.761). The Board has the discretion of levying up to 0.998
mills (0.748 DLE and 0.250 Critical Operating Needs) for operating purposes and 1.500 mills for capital
projects purposes as compared to 0.699 mills (0.498 DLE and 0.201 SDLE) and 1.750 mills respectfully
last year. However, the Board is required to levy 5.084 mills in 2009-2010 (5.112 in 2008-2009) in order
to participate in the Florida Education Finance Program (FEFP). The 1.500 mills for capital projects is
recommended to partially meet the district’s construction and maintenance needs and is consistent with
the district’s proposed Five-Year Facilities Plan presented to the board. The total proposed 7.582 millage
includes Required Local Effort of 5.084 mills, the optional 0.748 Discretionary millage, .250 Critical
Operating Needs millage, and 1.500 Capital Outlay millage allowed by state law.

2005-2006
MILLAGE

2006-2007
MILLAGE

2007-2008
MILLAGE

2008-2009
MILLAGE

2009-2010
MILLAGE

DIFFERENCE
from 20092010

Required Local Effort (RLE)

5.244

4.940

4.879

5.112

5.075

(0.037)

RLE Prior Period Funding Adj

0.000

0.000

0.000

0.000

0.009

0.009

Discretionary Local Effort (DLE)

0.510

0.510

0.510

0.498

0.748

0.250

Supplemental DLE

0.250

0.250

0.215

0.201

0.000

(0.201)

Critical Operating Needs

0.000

0.000

0.000

0.000

0.250

0.250

6.004

5.700

5.604

5.811

6.082

0.271

DEBT SERVICE

0.421

0.342

0.151

0.000

0.000

0.000

CAPITAL PROJECTS

2.000

2.000

2.000

1.750

1.500

(0.250)

TOTAL
8.425
8.042
7.755
Source: DCPS Approved Budget Consolidated Funds Statement, 2009-2010

7.561

7.582

0.021

TOTAL OPERATING

The total millage decrease of 0.021 mills will decrease taxes for the
average homeowner whose assessment did not change by the
following: $1.05 for $50,000 home assessment; $2.10 for $100,000
home assessment; and $2.63 for $125,000 home assessment.

The total property assessment for Duval County has decreased by 4.9% from $65.4 billion in
2008-2009 to $62.2 billion in 2009-2010.

Property
Value

2005-06

2006-07

2007-08

2008-09

2009-10

% Increase/
(Decrease)
from
2008-09

$45,852,669,406

$51,951,142,035

$61,209,694,800

$65,401,744,384

$62,234,425,364

-4.9%

Source: DCPS Budget Consolidated Funds Statement, 2009-2010

Page 30 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
MILLAGE LEVY (Continued)
The millage levy of 7.582 is the maximum amount that the Board may levy without a voter
referendum and is less than the roll back rate by 6.86% resulting in having to advertise a budget hearing
rather than a tax increase.

70.00

Tax Base

Millage

12.000 

60.00

10.000 

50.00

8.000 

Mills

Billions

40.00

6.000 

30.00
20.00

4.000 

10.00

2.000 

0.00

0.000 

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Source: DCPS Budget Services

Although the millage rate increased, property owners on average will not see a tax increase
because the increase in the millage rate was offset with a decrease in property assessment. The chart
below shows the tax increase for a home with same assessment, which is not typical. The second chart
reflects on average what will typically be the case on $100,000 home where assessment increased.
 

2009-2010 Millage Increase
Increase to Homeowners
With same assessment:
$50,000 valuation; tax increase
$75,000 valuation; tax increase
$100,000 valuation; tax increase
$125,000 valuation; tax increase

$1.05
$1.57
$2.10
$2.63

2

 

Tax Decrease
Average $100,000 Home that assessment decreased
will see tax decrease
$42
$25.00
$22
$4.90
$-

$2
$(2.80)
($18)

$(25.00)
($38)

($58)

$(49.91)
Average Tax
Decrease

$(52.01)
Net Changes in
Assessment
Property Appraiser

RLE Increase
Legislative
Required Rate

Add'l Discretionary

3

Page 31 of 279

Critcal
Needs
School Board

Debt
Service

Capital
Outlay

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
APPROVED DISTRICT BUDGET 2009-2010 SCHOOL YEAR
The 2009-2010 approved budget for Duval County Public Schools is $1.712 billion which consists
of the General Fund ($1.006 billion), the Debt Service Fund ($29.7 million), the Capital Projects Fund
($288.4 million), the Special Revenue Fund – Food Service ($47.1 million), the Special Revenue Fund –
Federal ($109.6 million), the ARRA Stimulus funds ($74.6 million) and the Internal Service Fund ($156.8
million).
Budgeted Appropriations  by Fund for 2009‐10
Total Budget $1,712,321,373
Food Service
$47,082,180 
2.8%
Capital Projects
$288,407,587 
16.8%

Special Revenue 
‐ Federal
$109,580,475 
6.4%
ARRA Stimulus
$74,634,099 
4.4%
Internal Service 
$156,769,656
9.2%

Debt Service
$29,675,296
1.7%

General
$1,047,136,340
58.8%

Source: DCPS Approved Budget Consolidated Funds Statement, 2009-2010

Duval County Public Schools
Consolidated Revenue and Fund Balance
$1,712,321,373
Transfers & 
Fund 
Balances 
$400,227,877 
23.4%
Local Sources 
$594,553,537 
34.7%

Non‐Revenue 
Sources 
$27,220,000 
1.6%
Federal 
Sources 
$212,579,270 
12.4%
State Sources 
$477,740,689 
27.9%

Source: DCPS Approved Budget Consolidated Funds Statement, 2009-2010

The proposed budget of $1.712 billion includes both transfers and Internal Service Funds and is a
decrease of $152.9 million (-8.2%) from 2008-2009. The overall decrease is mainly attributable to the
spenddown of Capital Project COPs funds that were received in 2007-2008. As required the budget
being submitted is a detailed operating plan that balances estimated expenditures by function and object
to estimated revenues. While the funds are accounted for separately, they function as one unit to provide
the resources necessary for the district to serve approximately 123,341.31 FTE students.

Page 32 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
BUDGET 2009-2010 SCHOOL YEAR (Continued)
ACTUAL
RESULTS

 
GENERAL

ACTUAL
RESULTS

ACTUAL
RESULTS

ACTUAL
RESULTS

APRROVED
BUDGET

DIFFERENCE
FROM

2005-2006

2006-2007

2007-2008

2008-2009

2009-2010

2009 to 2010

$ 896,916,178

$ 987,890,477

$ 1,052,099,812

$ 1,049,393,389

$ 1,006,172,080

$ (43,221,309)

DEBT SERVICE

$

91,978,695

$ 112,344,292

$

29,675,296

$ (82,668,996)

CAPITAL PROJECTS

$ 307,745,810

90,750,003

$ 312,812,876

$

91,288,028

$ 471,364,084

$

$ 413,318,411

$ 288,407,587

$ (124,910,824)

SPECIAL REVENUE - FOOD SERVICE

$

51,740,213

$

46,860,631

$

44,196,611

$

45,584,840

$

47,082,180

$

1,497,340

SPECIAL REVENUE - OTHER

$

89,111,636

$

91,568,309

$

79,773,508

$

85,577,656

$ 109,580,475

$

24,002,819

$

194,356

SPECIAL REVENUE - STATE STABILIZATION
SPECIAL REVENUE - ARRA STIMULUS
INTERNAL SERVICES

$

30,835,744

$ 1,467,099,584
LESS TRANSFERS

$

34,344,954

$ 1,432,754,630

$

$

43,666,932

$

43,666,932

$

30,967,167

$

30,772,811
(2,028,236)

37,652,072

$ 131,636,211

$ 158,797,892

$ 156,769,656

$

$ 1,568,072,393

$ 1,871,048,921

$ 1,865,210,836

$ 1,712,321,373

$ (152,889,463)

$

$

53,148,898

$ 113,685,461

$

47,943,079

$ (65,742,382)

$ 1,817,900,023

$ 1,751,525,375

$ 1,664,378,294

$ (87,147,081)

35,176,628

$ 1,532,895,765

Source: DCPS Budget Consolidated Funds Statement, 2009-2010

GENERAL FUND
This fund is the primary operating fund of the District. Revenues that are not specifically
allocated to another fund are accounted for in this fund. Florida Education Finance Program (FEFP)
dollars, (State 32%, Categoricals 14%, and Local ad valorem taxes 36%) are the principal sources of
revenue for the General Fund. The General Fund is 58.8% of the total budget and is the fund that
provides the day-to-day needs of the District. Examples of General Fund expenses are salaries of
employees; fringe benefits of employees; contracted services with vendors; materials and supplies used
to carry out operations; instructional materials and textbooks; professional fees; legal costs; utilities;
transportation costs of getting children to and from school; custodial services to keep schools clean and
healthy; and numerous other operational type expenses.
General Fund Revenue
2009-2010
2008-2009
Increase/
Budget
Actual
(Decrease)
$
1.2 $
1.6 $
(0.4)
$
$
0.6 $
(0.6)

Federal Direct
Federal Through State
State Sources:
Florida Education Finance Program
State Categoricals
Lottery
Class Size Reduction
Florida School Recognition Program
Other State
Local Sources:
Local Taxes (incl. prior year taxes)
Interest
Fees
Other Local
Transfers In
Fund Balances
Total

$
$
$
$
$
$
$
$
$
$
$
$
$
$

323.5
139.1
5.0
1.3
360.3
3.2
9.7
6.4
32.5
124.0
1,006.2

Source: Budget General Funds Revenue Statement, 2009-2010

Page 33 of 279

$
$
$
$
$
$
$
$
$
$
$
$
$
$

300.3
35.5
3.1
132.2
5.7
1.7
365.3
4.6
11.8
8.8
62.3
115.9
1,049.4

$
$
$
$
$
$
$
$
$
$
$
$
$
$

23.2
(35.5)
(3.1)
6.9
(0.7)
(0.4)
(5.0)
(1.4)
(2.1)
(2.4)
(29.8)
8.1
(43.2)

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
GENERAL FUND (Continued)
Total estimated revenues (excluding fund balances of $124.0 million) for fiscal year 2009-2010
amount to $882,169,821 and proposed expenditures (excluding fund balances of $58.2 million) total
$947,970,155. Carryforward fund balance figures include carryforward encumbrances of $5,662,879,
carryforward restricted for categoricals $51,331,565, district restricted reserves $18,492,426, restricted
reserves for inventory $2,474,733, and unrestricted balances $46,040,565.
The General Fund budget decreased $43.2 million over the 2008-2009 actuals. State revenue for
the General Fund decreased by $9.7 million from $478.6 million to $468.9 million, while local sources
decreased from $390.5 million to $379.6 million. The rainy day fund for General Fund is established at
least at a minimum of 3.0% of revenue to be received by the General Fund for the year (3.0% of revenue
equals $25.5 million). Recognizing that a 3% to 5% or $25.5 to $42.5 million operating reserve would be
prudent for strong financial stability, a $54.2 million reserve is included. The District must continue to
bring non-recurring revenue in line with non-recurring expenditures for best practices in budgeting over
the next couple of years.

Salaries & Benefits
Purchased Services
Energy Services
Materials & Supplies
Capital Outlay
Other Expense
Transfers Out
Fund Balances
Total

General Fund Appropriations
2009-2010
2008-2009
Budget
Actual
$
668.5 $
732.6
$
149.6 $
130.8
$
26.6 $
24.2
$
96.9 $
31.2
$
5.5 $
3.9
$
0.8 $
2.0
$
0.1 $
0.6
$
58.2 $
124.1
$
1,006.2 $
1,049.4

Increase/
(Decrease)
$
(64.1)
$
18.8
$
2.4
$
65.7
$
1.6
$
(1.2)
$
(0.5)
$
(65.9)
$
(43.2)

Source: DCPS Budget General Funds Revenue Statement, 2009-2010

The resources of the General Fund are used primarily for salaries ($482.7 million) and employee
benefits ($185.8 million) totaling $668.5 million, or approximately 66% of total estimated budget. From a
functional point of view, expenditures for instruction ($591.0 million) and instructional support (pupil
personnel,
instructional
media,
curriculum development, in-service
training,
and
instruction
related
technology) ($108.6 million) account for
approximately 69.5% of the budget.
Expenditures
for
Other
Support
Services
(General
Administration,
Central Services, Maintenance of Plant,
Community Education, Debt Service,
Fiscal
Services,
School
Board,
Facilities,
School
Administration,
Custodial and Student Transportation)
account for approximately 24.7% of the
budget. Transfers, Reserves and Fund
Balances make up the remaining 5.8%.

Source: DCPS Approved Budget General Funds Appropriation Statement, 2009-2010

Page 34 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
GENERAL FUND (Continued)
Transfers to the General Fund are made from the Capital Outlay Fund to support work order
documented in-house maintenance jobs, bus lease reimbursements and Charter School Capital Outlay
$32,482,605.
The district will have a decrease in funding of $42.1 million ($811.9 million for fiscal year 20092010 compared to $854.0 million for 2008-2009) from the Florida Education Finance Program (FEFP).
However, an additional $6.9 million will have to be used for class size reduction.

DEBT SERVICE FUND
School districts are required to account for the payments of interest and principal on general longterm debt in the Debt Service Fund. The Debt Service budget totals $29.7 million for 2009-2010 and
represents 1.7% of the District’s total budget. A total of $19.1 million is expected to be paid in principal,
interest, and fee payments. The District also maintains a level of debt service for a sinking fund. The
debt budget incorporates the indebtedness of District (Local) Bonds, repayment of bonded Capital Outlay
and Debt Service (CO & DS), the repayment for the issuance of the 2000, 2005, 2005A, and 2007
Certificates of Participation (COPS), the payment of Qualified Zone Academy Bonds (QZABS), and a new
request for a 2009 COPS issuance. The 2000 COPS issue were retired in the 2008-09 fiscal year.

State Sources
Local Sources
Transfers In
Fund Balances
Total

Debt Service Revenue
2009-2010
2008-2009
Budget
Actual
$
3.7 $
3.7
$
$
0.6
$
15.4 $
50.7
$
10.6 $
57.3
$
29.7 $
112.3

Increase/
(Decrease)
$
$
(0.6)
$
(35.3)
$
(46.7)
$
(82.6)

Source: DCPS Approved Budget Debt Service Funds Statement, 2009-2010

The Debt Service Fund is
comprised of 51.9% from transfers
from the Capital Outlay Funds, 12.5%
from State sources; and 35.6% from
fund balance and other sources.
Appropriations within the Debt
Service Fund are directed to
payments for principal of 25.7%,
interest of 38.5%, fees of .1%, and
fund balance 35.7%.

DEBT SERVICE FUND
Statement of Appropriations
$29,675,296
$10,594,709 
Fund Balance
35.7%
$36,357 
Dues and Fees
0.1%

A new COPS issuance will be
requested for 2009-2010 in the
amount of $27,2200,000. This is to
fund classroom wings at five schools.

$7,615,000 
Payment of 
Principal
25.7%

$11,429,230 
Payment of 
Interest
38.5%

Source: DCPS Approved Budget Debt Service Funds Statement, 2009-2010

Page 35 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
DEBT SERVICE FUND (Continued)
The 2009-2010 principal and interest payments to service long-term debt are as follows: General
Obligation Bonds $8,562,450, bonded Capital Outlay and Debt Service Funds (CO & DS) $3,731,766,
and for Certificates of Participation (COPS) $16,917,625.

SBE & COBI Bonds
District Bonds
Other Debt Service
Fund Balance
Total

Debt Service Appropriations
2009-2010
2008-2009
Budget
Actual
$
3.7 $
3.7
$
$
0.6
$
15.4 $
50.7
$
10.6 $
57.3
$
29.7 $
112.3

Increase/
(Decrease)
$
$
(0.6)
$
(35.3)
$
(46.7)
$
(82.6)

Source: DCPS Approved Budget Debt Service Funds Statement, 2009-2010
School District of Duval County, Florida
Schedule of Indebtedness
Outstanding as of June 30, 2009
Amount
Outstanding
June 30, 2008

Amount
Outstanding
June 30, 2009

Interest
Rates

Maturity

Series 1998-A

4.00-5.50%

2008

$0

$0

Series 1999-A

4.00-4.75%

2019

$1,020,000

$935,000

Series 2005-A

5.00%

2019

$23,885,000

$21,765,000

Series 2005-B

3.50-5.00%

2018

$2,030,000

$1,785,000

5.3756.300%

2008

$8,300,000

$0

COPS 2000 Series

4.35-5.75%

2020

$2,365,000

$0

QZAB 2003 Series

NA

2018

$5,620,500

$5,620,500

State School Bonds:

District General Obligation Bonds, Refunding:
Series 1992
COPS and QZAB:

COPS 2005, Refund 2000 Series

4.875-5.75%

2020

$35,355,000

$35,355,000

COPS 2005A Series

2.50-5.00%

2025

$37,445,000

$37,150,000

QZABS 2005 Series

NA

2021

$970,250

$970,250

COPS 2007 Series

4.00-5.00%

2033

$145,575,000

$143,735,000

$262,565,750

$247,315,750

Total Debt Outstanding

Note: Schedule of Indebtedness does not include new proposed COPS series 2009 issuance
Source: DCPS Debt and Amortization Schedules

Page 36 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
CAPITAL PROJECTS FUND
The Capital Projects Fund budget totals $288.4 million for 2009-2010 and represents 16.8% of
the district’s total budget.
Recent legislative action reduced the capital millage rate to 1.500 mills from 1.750 mills,
estimated at $15 million, and increased the DLE to in the General Fund. This is the second reduction of
.250 mills in as many years resulting in a 25% drop in revenue for the Capital Projects Fund from millage.
As part of the budget requirements, the School Board holds a workshop to review, discuss, and
approve a Five-Year Capital Outlay Plan and Major Maintenance List for the expenditure of taxpayers
1.500 mill property tax revenue and other State revenue sources available for the fiscal year.
The Five-Year Capital Outlay Plan is required by the Florida Statutes and School Board Policy to
be reviewed annually. The Five-Year Capital Outlay Plan was reviewed at a workshop on August 27,
2009, and reflects the school system’s commitment to meet area growth, magnet, diversity, technology,
class size, and Exceptional Student Education (ESE) infrastructure needs. Only the first year of the
proposed Five-Year Capital Outlay Plan is funded (once the fourth issuance of COPS is secured), all
subsequent years are projected projects and projected funding that will be re-addressed each year based
on needs criteria and budget constraints.
Major Maintenance Projects are listed and scheduled in priority order until the allocated
maintenance funds for the 2009-2010 school year are exhausted. If additional funding can be identified
or becomes available during the year, the remaining projects will be prioritized based on the critical needs
of the District at that time.
Capital Projects Funds report the revenues, transfers, and appropriations for construction,
renovation, maintenance and repair of educational facilities. Major funding sources are either recurring or
non-recurring funds.
RECURRING FUNDS:
Public Education Capital Outlay (PECO) Funds have been the primary source of
State revenue for Capital Projects since 1976. These funds are derived from utility
taxes throughout the State and are allocated by the legislature each year. The
preliminary PECO allocation for fiscal year 2009-2010 will be $0 for new construction,
and $2.6 million for remodeling, renovation, maintenance, repair and site
improvements (major maintenance).
Section 1011.71, Florida Statute permits School Boards to levy 1.500 mills for
Capital Outlay purposes at the option of local School Boards. Duval County Public
Schools has levied the full mills allowed since 1994-1995. For the 2009-2010 year,
the legislature lowered the maximum from 1.750 mills to 1.500 mills (the second
reduction in two years). The 1.500 mills generates approximately $88,684,056 from
which district printing copiers and cost of buses are deducted then approximately 70%
is allocated to Capital Projects and Certificates of Participation (COPS) payments as
well as Qualified Zone Academy Bonds (QZABs) payments and approximately 30% to
major maintenance projects.
The District has bonded to capacity Capital Outlay and Debt Service (CO & DS)
Funds from motor vehicle license monies to be paid over the next 11 years.
NON-RECURRING FUNDS:
For this year the Five-Year Capital Outlay Plan includes a fourth issuance of
Certificates of Participation (COPS) (Series 2009) for $27.2 million for construction
new classroom wings at five schools.

Page 37 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
CAPITAL PROJECTS FUND (Continued)
State and Local Capital Projects Funds must be spent on Capital Outlay projects in accordance
with Florida Statues and State Board of Education Rules.
Capital Projects Revenue
2009-2010
Budget
State Sources
PECO
Class Size Reduction
Other
Local Sources
Millage
Certificates of Participation
Other
Transfers
Fund Balance
Total

2008-2009
Actual

$
$
$

4.2 $
$
0.1 $

$
$
$
$
$
$

88.7 $
27.2 $
0.3 $
$
167.9 $
288.4 $

Increase/
(Decrease)

13.1 $
6.3 $
1.5 $
$
108.2 $
$
7.5 $
$
276.7 $
413.3 $

(8.9)
(6.3)
(1.4)
(19.5)
27.2
(7.2)
(108.8)
(124.9)

Source: DCPS Capital Outlay Revenue Statement, 2009-2010

Capital Projects Revenue
2009-2010
Budget
Library Books (New Libraries)
$
0.5
Audio Visual Materials
$
Buildings & Fixed Equipment
$
40.5
Furniture & Fixtures
$
54.2
Motor Vehicles
$
1.0
Land
$
18.8
Improvements other than Buildings
$
11.8
Remodeling & Renovations
$
88.3
Computer Software
$
0.1
Transfers
$
47.9
Fund Balance
$
25.3
Total
$
288.4

2008-2009
Actual
$
0.1
$
$
90.5
$
21.8
$
$
0.2
$
12.9
$
49.6
$
0.3
$
70.0
$
167.9
$
413.3

Increase/
(Decrease)
$
0.4
$
$
(50.0)
$
32.4
$
1.0
$
18.6
$
(1.1)
$
38.7
$
(0.2)
$
(22.1)
$
(142.6)
$
(124.9)

Source: DCPS Capital Outlay Appropriations Statement, 2009-2010

As always, conditions such as natural catastrophes, safety-to-life issues, changes in Educational
Plant Survey recommendations, budget constraints, and the need for new schools may necessitate
revising both the Five-Year Facilities Plan and Major Maintenance List.

Page 38 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
SPECIAL REVENUE FUND – FOOD SERVICE
The Special Revenue budget for the Food Service Program totals $47,082,180 for 2009-2010
and represents 2.8% of the total budget.
The Food Service Program of the Duval County Public Schools is supported by Federal and State
funds, and through meal charges to adults and students. The programs include the National School
Lunch Program, School Breakfast Program, Summer Lunch Program, Summer Food Service Program,
and the After School Snack Program.

Federal Sources
State Sources
Local Sources
Transfers In
Fund Balance

Special Revenue Fund - Food Service
2009-2010
Budget
$
27.2
$
0.8
$
18.0
$
$
1.1
Total
$
47.1

Revenue
2008-2009
Actual
$
27.6
$
0.9
$
15.8
$
0.1
$
1.2
$
45.6

Increase/
(Decrease)
$
(0.4)
$
(0.1)
$
2.2
$
(0.1)
$
(0.1)
$
1.5

Source: DCPS Approved Budget Special Revenue – Food Service Funds Statement, 2009-2010

Special Revenue Fund - Food Service Appropriations
2009-2010
2008-2009
Budget
Actual
Salaries & Benefits
$
5.7 $
5.2
Purchased Services
$
35.8 $
34.4
Energy Services
$
1.1 $
1.0
Materials & Supplies
$
2.6 $
2.6
Capital Outlay
$
0.2 $
Other Expense
$
0.5 $
0.5
Transfers
$
$
0.8
Fund Balance
$
1.2 $
1.1
Total
$
47.1 $
45.6

Increase/
(Decrease)
$
0.5
$
1.4
$
0.1
$
$
0.2
$
$
(0.8)
$
0.1
$
1.5

Source: DCPS Approved Budget Special Revenue-Food Service Funds Statement, 2009-2010

The District operates a Nutrition Services Center that prepares approximately one-third of
entrees, sides, and sauces for the various menu items. The cafeteria kitchens, called finishing kitchens,
heat and serve these products along with other menu items that are served to the students. There are a
total of 161 kitchens in Duval County.
USDA donated foods supplement the Food Service Program, and approximately forty-six percent
of the program is comprised of free and reduced meals for approved applications based on financial
need. The District maintains guidelines, processes applications, and receives federal reimbursements for
these meals. The State also provides matching funds based on meals served.
The performance criteria that measures the effectiveness of this program is the total cost per
meal served, the end-of-year unrestricted fund balance, the ranking of the District in total labor dollars
spent, and the support of the Food Service operation through District financial support.

Page 39 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
SPECIAL REVENUE FUND – FOOD SERVICE (continued)

Meal Prices
2007-2008 Breakfast
2008-2009 Breakfast
2009-2010 Breakfast
2007-2008 Lunch
2008-2009 Lunch
2009-2010 Lunch

Full
Secondary
Pay
$0.75
$1.25
$1.25
$1.45
$2.00
$2.00

Full
Elementary
Pay
$0.75
$1.00
$1.00
$1.30
$1.50
$1.50

Partial
Pay
$0.30
$0.30
$0.30
$0.40
$0.40
$0.40

Adult Pay
$2.00
$2.00
$2.00
$3.00
$3.00
$3.00

Source: DCPS Budget Services and Food Services

The cost per meal served is determined in consideration of the market in both labor and food supplies.
The unrestricted fund balance was decreased to equip the new Nutrition Center and replace equipment at
schools. The last increase in the price of meals charged to students took place in fiscal year 2008-2009
(prior increase was 1994-1995). For the 2009-2010 year, student lunches will remain $1.50 for
elementary and $2.00 for secondary. Breakfast prices will remain $1.00 for elementary and $1.25 for
secondary. In an effort to maintain low meal cost and provide better services, the District has centralized
(consolidated) operations with a new state-of-the-art Nutrition Service Center on the Westside of
Jacksonville adjacent to Paxon School of Advance Studies.

Food Service Statistics for 2008-2009
Student Breakfasts Served Daily
Student Lunches Served Daily
Ala Cart Meal Equivalents (Daily)
Number of Feeding Centers
Central Kitchen
Non-Food Warehouses
Number of Satellite School Kitchens

Source: DCPS Budget Services and Food Services

Page 40 of 279

25,500
56,710
14,890
161
1
1
161

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
SPECIAL REVENUE FUND – FEDERAL
The Special Revenue Fund - Federal budget totals $109,580,475 for 2009-2010 and represents
6.4% of the total budget. Special Revenue Fund - Federal grants and entitlements are received by the
District from various federal and state agencies. To receive federal funds, projects must be approved by
the School Board and the Department of Education or other governing agency. Special Revenue Fund –
Federal must be carefully monitored to ensure that all expenditures are itemized in the approved budget
and occur within a stipulated time period. Approximately 61% ($67.1 million) of the funds budgeted under
Special Revenue Fund - Federal are allocated for salaries and benefits.
Special Revenue Fund - Federal Revenue
2009-2010
2008-2009
Budget
Actual
Federal Direct
$
7.7 $
10.2
Federal Through State
$
101.8 $
75.3
State Sources
$
$
Local Sources - Transfers In
$
0.1 $
0.1
Total
$
109.6 $
85.6

Increase/
(Decrease)
$
(2.5)
$
26.5
$
$
0.0
$
24.0

Source: DCPS Budget Special Revenue-Federal Funds Statement, 2009-2010

Special Revenue Fund - Federal Revenue
2009-2010
2008-2009
Budget
Actual
Salaries & Fringe Benefits
$
67.1 $
48.5
Purchased Services
$
25.3 $
20.1
Materials & Supplies
$
11.6 $
5.5
Capital Outlay & Energy Services
$
2.4 $
3.1
Other Expense
$
3.2 $
3.1
Transfers Out
$
$
5.3
Total
$
109.6 $
85.6

Increase/
(Decrease)
$
18.6
$
5.2
$
6.1
$
(0.7)
$
0.1
$
(5.3)
$
24.0

Source: DCPS Budget Special Revenue-Federal Funds Statement, 2009-2010

Two Federal Projects, Individuals with Disabilities Education Act (IDEA) ($39.2 million) and the
Elementary and Secondary Education Act, (Title I) ($45.7 million) account for 77% ($84.9 million) of the
total budgeted revenue ($109.6 million) for Special Revenue - Federal. The Title I school-wide projects
provide supplemental reading, writing, and mathematics instruction services in elementary schools and
middle schools. The Individuals with Disabilities Education Act (IDEA), Part B, funds provide for the
excess cost of special education and related services for students with disabilities, in keeping with the
federal mandate for a free appropriate public education, the full opportunity goal, and other requirements
specified in the assurances.
An approved Indirect Cost Rate is established each year based on the percentage of District
indirect expenditures in the General Fund for the preceding fiscal year. This percentage is applied to all
expenditures (except Capital Outlay and sub-agreements greater than $25,000) and paid to the General
Fund monthly to offset overhead. The approved rate for the 2008-2009 fiscal year was 4.78% with
payments to General Fund of $2.0 million. The Department of Education has approved an Indirect Cost
Rate of 4.95% with payments projected to be $2.9 million for the 2009-2010 fiscal year.

Page 41 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
SPECIAL REVENUE FUND – AMERICAN RECOVERY & REINVESTMENT ACT
(ARRA)
American Recovery & Reinvestment Act (ARRA) Stimulus funds are 4.4% of the budget or $74.6
million. The ARRA funds are comprised of three different supports. These three supports are State
Stabilization Funds, Targeted ARRA Stimulus Funds, and Other ARRA Stimulus Funds. The State
Stabilization Fund ($43.7 million) is used to offset funding shortfalls in the General Fund budget of the
district. Targeted ARRA Stimulus Funds ($30.8 million) are provided for IDEA and Title I assistance.
Other ARRA Stimulus Funds ($.1 million) are generated by individual grant applications and vary as to
their area of support.
These funds are tied to Assurances, Principles and Strategies. One of the primary principles is to
create and/or save jobs in an effort to stimulate the economy. The funds are for a period of two years and
will not be received after that time period. Every effort is being made to anticipate and prepare for this
“funding cliff”.
Special Revenue Fund - ARRA Stimulus Funds
2009-2010
2008-2009
Budget
Actual
Salaries & Fringe Benefits
$
59.6 $
Purchased Services
$
3.5 $
Materials & Supplies
$
7.2 $
0.1
Capital Outlay & Energy Services
$
3.2 $
0.1
Other Expense
$
1.1 $
Transfers Out
$
$
Total
$
74.6 $
0.2

Increase/
(Decrease)
$
59.6
$
3.5
$
7.1
$
3.1
$
1.1
$
$
74.4

Source: DCPS Budget Special Revenue-Federal Funds Statement, 2009-2010

INTERNAL SERVICE FUND
The Internal Service Budget totals $156.8 million for 2009-2010 and represents 9.2% of the total
budget.
State accounting procedures require the establishment of a special fund to account for
expenditures in the self-insurance programs. A major part of these funds is budgeted in other accounts
and transferred to this fund during the year.
Items in this year’s Internal Service Funds include the Print Shop, worker’s compensation
expenses and general liability insurance as it has in the past. This year’s budget also includes the self
funded health insurance program for employees.
A surplus or deficit of retained earnings is the result of moving estimated claims liability from the
general long-term debt account group to be in compliance with Governmental Accounting Standards
Board Statement 10.
See charts on next page.

Page 42 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
INTERNAL SERVICE FUND (continued)
Internal Service - Revenue (including Health Insurance)
2009-2010
2008-2009
Increase/
Budget
Actual
(Decrease)
Federal Sources
$
$
$
State Sources
$
$
$
Local Sources
$
108.0 $
107.6 $
0.4
Transfers In
$
$
0.5 $
(0.5)
Fund Balances
(1.9)
$
48.8 $
50.7 $
Total
$
156.8 $
158.8 $
(2.0)
Source: DCPS Approved Budget Internal Service Funds Statement, 2009-2010

Internal Service - Appropriations (including Health Insurance)
2009-2010
2008-2009
Increase/
Budget
Actual
(Decrease)
Salaries & Benefits
$
0.5 $
0.5 $
Purchased Services
$
9.8 $
7.5 $
2.3
Energy Services
$
$
$
Materials & Supplies
$
0.1 $
0.3
Capital Outlay
$
$
$
Other Expense
$
116.6 $
101.8 $
14.8
Fund Balances
(18.9)
$
29.8 $
48.7 $
Total
$
156.8 $
158.8 $
(1.8)

Source: DCPS Approved Budget Internal Service Funds Statement, 2009-2010

Page 43 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
PERSONNEL ALLOCATION
The successful accomplishment of the goals and objectives of the district is achieved through the
hard work and dedicated efforts of thousands of teachers, paraprofessionals, administrators, and support
personnel. The District for school sites utilizes a school-based budgeting model based on Weighted FullTime Equivalent (WFTE) student formulas that allocate dollars to schools to purchase teachers, other
staff, and operational needs of a school. This concept is based on a decentralized philosophy where
dollars follow the students. Staffing decisions at schools are school based but must adhere to district and
state mandates, accreditation guidelines, and be aligned with their School Improvement Plan. The district
also allocates additional positions, initiatives, and programs based on justified needs.
District personnel are funded from zero-based budgeting (appropriation process) where positions
are reviewed annually as to the value added to each department in the achievement of their goals and
objectives. Changes in staffing are made from value-added assessments and new requirement. A salary
review committee reviews the changes in personnel at the district level for approval prior to going to the
school board.
The chart below reflects the staff profiles of the total positions in the district. The positions shown
are from a State required report that is released each February for valid comparison purposes.
STAFF PROFILES BY POSITION TYPE

Position Type
Instruction
Principals
Assistant Principals
Deans
Teachers
Guidance
Librarians
Paraprofessionals
Support Services
Superintendent
Assoc. Superintendent-Instructional
Assoc. Superintendent-Non-Instructional
Dir., Sup., Coordinator - Instructional
Dir., Sup., Coordinator - Non-Instructional
Consultants, Supervisors - Instructional
Community Schools Coordinators
Social Workers
Psychologists
Instructional Specialists
Non-Instructional Specialists
Technicians
Clerical/Secretarial
Service Workers
Skilled Crafts
Unskilled Laborers
Total all personnel

Actual
20062007

Actual
20072008

Actual
20082009

Projected
20092010

Difference

158
255
1
8,744
236
143
1,243

155
248
0
8,393
238
141
1,219

158
257
0
7,975
235
133
1,167

159
258
0
7,880
297
123
1,074

1
1
0
-95
62
-10
-93

1
11
3
103
101
15
0
38
58
402
142
89
1,287
624
228
44

1
13
2
90
121
10
0
37
59
493
141
102
1,271
563
229
43

1
11
2
95
129
11
0
38
54
490
164
101
1,212
536
223
40

1
11
1
97
120
11
0
36
53
482
154
96
1,258
523
211
40

0
0
-1
2
-9
0
0
-2
-1
-8
-10
-5
46
-13
-12
0

13,926

13,569

13,032

12,885

-147

Source: Department of Education EE05 reports dated 2/07, 2/08, 2/09,Budget 2010

Page 44 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
PERSONNEL ALLOCATION (continued)
The official employee report (EE05) is produced in October and November of each school year
and is released in February. At this time, the official employee report for 2010 is not available. The
District unofficial employee count (full-time positions) as of June, 2009 is as follows:
Teachers
Psychologists/Specialists
Administrators
Support Personnel
Part-Time
Total Employees

8,609
191
709
3,376
1,364
14,249

Note: Start of School year official Staff Report is issued in February 2009
Source: DCPS Human Resources Department, Employee Position Code report as of 7/2/09

CLASS SIZE REDUCTION AMENDMENT IX
Section I of Article IX of the State Constitution was amended in November 2002 establishing, by
the beginning of the 2010-2011 school year, the maximum number of students in core-curricula courses
assigned to a teacher in each of the following three grade groupings: (1) Pre-Kindergarten through grade
3, 18 students; (2) grades 4 through 8, 22 students; and (3) grades 9 through 12, 25 students.
The Legislature enacted SB-30A specifically implementing the reduction of the average number
of students in each classroom by at least two students per year beginning with the 2003-2004 fiscal year
until the maximum number of students per classroom does not exceed the 2010-2011 maximum. If a
district’s class size does not meet the required maximum, the district must reduce to the constitutional
maximum in each of the three grade groupings or the average number of students in each of the three
grade groupings by at least two students per year as follows:

2003-2004, 2004-2005, and 2005-2006 at the district level

2006-2007 and 2007-2008 at the school level

2008-2009 at the school level (extended by legislature
for additional year)

2009-2010 at the school level (extended by legislature
for additional year)

2010-2011 at the classroom level

The class size requirements do not apply to extracurricular classes. For 2003-2004, the
Legislature provided $22.3 million; for 2004-2005, provided an additional $24.1 million; for 2005-2006,
provided an additional $25.3 million; for 2006-2007 an additional $29.9; for 2007-2008 an additional $26.1
million; for 2008-2009 an additional $4.6 million; and will provide an additional $6.9 million to reduce the
average number of students in each classroom in Duval County.
Class Average Algorithm is neither a student/teacher ratio nor a count of the number of students
in each of the courses taught in a district. Therefore, due to the fact that insufficient classroom space is
being funded, the classroom may contain more than one teacher and multiple classes. It is the
term/classroom/period combination that is used to determine the number of students in each classroom.

Page 45 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
The budget being submitted is a seventh year class size reduction budget due to the fact that
$6.9 in new funding from the FEFP for the 2009-2010 school year is specifically earmarked for
compliance with the sixth year requirement of the Class Size Amendment IX initiative. The potential is for
2,059 new teaching positions with 1,951 of these teaching positions having already been established at
this time.

CLASS SIZE REDUCTION AMENDMENT IX (continued)

ENROLLMENT
Enrollment for Duval County Public Schools is projected to decrease by 389.98 FTEs. Enrollment
for elementary schools is projected to decline and to begin to increase in 2010-2011 (61,639 to 61,920
FTE’s). Secondary schools are projected to decline this year and to decline the following year as well
(61,702 to 60,347 FTEs). Enrollment in the regular school programs, grades PK-12, have declined from
124,567 FTEs in 1997-1998 to 123,635 FTEs in 2008-2009 and are projected to be 123,341 FTEs in
2009-2010. Of the 123,341 FTEs in 2009-2010, 1,127 FTEs (0.9%) are projected for Charter Schools
and 2,498 (2.0%) are projected for ESE Opportunity Scholarships.
The Department of Education’s three-year FTE projection for the FEFP formula indicates that
enrollment will decline with the District having 780 less FTEs over the next three years. In 2012-2013, it
is projected that Duval County will have 122,562 FTEs.

FLORIDA RETIREMENT SYSTEM CONTRIBUTIONS
The contribution to the Florida Retirement System (FRS) that school districts must make for
eligible employees will remain at 9.85 percent.

Page 46 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
HEALTH INSURANCE COVERAGE CONTRIBUTION
The District will continue to provide non-contributory Health Insurance to individual employees.
This benefit cost is $6,158 for each employee, an increase of $540 or 9.6% for this year.

Millions

Health Insurance Costs
In Millions
$100.00 
$90.00 
$80.00 
$70.00 
$60.00 
$50.00 
$40.00 
$30.00 
$20.00 
$10.00 
$‐

$89.010 
$83.45 $85.80 
$73.83 
$69.60 
$64.72 
$53.76 
$48.02 
$39.32 
$35.12 $36.49 
$24.74 $26.92 $23.22 $23.35 $24.65 

Source: DCPS Budget Services

Page 47 of 279

Executive Summary

2009-2010 APPROVED DISTRICT BUDGET NARRATIVE
CONCLUSION AND RECOMMENDATIONS
The rainy day fund for General Fund is established at least at a minimum of 3.0% of revenue to
be received by the General Fund for the year (3.0% of revenue equals $25.5 million). Recognizing that a
3% to 5% or $25.5 to $42.5 million operating reserve would be prudent for strong financial stability, a
$54.2 million reserve is included. A contingency reserve in the Capital Projects budget is maintained at
10% of the 1.500 mill Capital Outlay dollars generated. This 10% amount is $8.9 million. The District
must continue to bring non-recurring revenue in line with non-recurring expenditures for best practices in
budgeting over the next couple of years.
The millage levy of 7.582, which includes the total maximum millage allowed by the Legislature
without a voter referendum and this approved budget of $1.712 billion is presented. The 2009-2010
millage levy and budget are the minimums necessary to support approved instructional programs, comply
with the Class Size Reduction Amendment IX, and continue to implement the District’s Capital Outlay
Plan.
After careful review and consideration, the following major objectives are the focus of the 20092010 budget:

Comply with seventh year requirement of the Class Size Amendment IX initiative.

Teacher Recruitment and Retention.

Continue to provide Non-Contributory Health Insurance for Individual Employees.

Continue to enhance Art, Music, and Physical Education Programs at elementary
schools.

Continued support for Turnaround Schools.

Certificates of Participation (COPS) issuance for classroom additions at five
schools.

Middle school credit recovery.

Expand Summer Reading Program.

Freshman experience.

Redesign conduct alternative schools.

Expand Advancement via Individual Determination (AVID).

Preliminary Scholastics Aptitude Test (PSAT) (9th & 11th grades).

Formative Assessment Tools - Northwest Evaluation Association (NWEA).

Individuals with Disability Education Act (IDEA) inclusion Model.

Page 48 of 279

Executive Summary

DESCRIPTION OF BUDGET DOCUMENTS
Tentative Budget Book - Version 1 – contains the initial information about each of the
funds or fund groups of the school system for which a budget must be adopted. Information is
summary in nature and based on First Calculation of the Florida Education Finance Program
(FEFP). First Calculation is also known as Legislative Conference Report as well as the Planning
Document.
Tentative Budget – Version 2 – is an updated version of the Tentative Budget Book –
Version 1 and is based on the Second Calculation of Florida Education Finance Program (FEFP)
that comes out mid-July of each year. It takes into account the recalculation of the funding formula
due to Certification of District Tax Roll July 1st of each year. It is with this version that the Board
approves the Tentative Budget.
Approved Budget book is a comprehensive and detailed explanation and analyses of the
School District’s Final Approved Budget. It contains the Executive Summary and is designed for
ease of use and facilitates reader’s knowledge of the school system’s budget.
The Executive Summary is a high level overall view of the 2008-2009 budget. It is used
as a quick reference guide for the budget. It stands on its own but is also included in the
Introductory section of the two Tentative Budget Books and the Approved Budget Book.
Annual School Based Program Budget Guidelines are the Budget Guidelines that assist
schools in the development of their budgets. The District utilizes a weighted full-time equivalent
(WFTE) model for funding schools. It is also known as School Based Budgeting Model.
Annual Department Budget Guidelines are the requirements for department budgets.
Zero based budgeting is utilized whereby each department is to strategically align resources for
achievement of their goals.
District Summary/Approved Budget is the State prescribed formal document that all
school districts must utilize to report their Final Approved Budget to the State Department of
Education after Board approval in September of each year.
Budget Resolution/Amendments are prepared as needed (usually each month) after the
District Summary has been approved in order to amend and/or modify the budget as necessary due
to changes in estimated revenues and appropriations. The Approved Budget is a plan for the year,
budget resolutions modify the plan to actual events that are occurring.

Page 49 of 279

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Page 50 of 279

Organizational Section

ORGANIZATIONAL SECTION TABLE OF CONTENTS
II. ORGANIZATIONAL SECTION
Organizational and Management Structure
Florida County Map
District Organizational Chart
Cluster Organizational Chart
Elementary Boundaries
Middle School Boundaries
High School Boundaries
Dedicated Magnet Programs
Divisional Overview

Financial Organization
Basis of Accounting
Budget Structure
Budget Administration and Management Process
Fiscal Management Policies
Long Term Fiscal Stability
School Budget Development
Division Budget Development
Capital Budget Development
Budget Approval
Direction of the School System (Strategically)
Duval County Public School System Mission Statement
Fiscal Year Strategic Planning and Budget Cycle

Page 51 of 279

51
53
54
55
56
57
58
59
60
61
68
69
70
71
72
76
77
79
80
83
84
84
85

Organizational Section

ORGANIZATIONAL SECTION
The Organizational Section of the budget document contains the Organizational and
Management Structure as well as Financial Organization of the school district (policies and
procedures which govern the budget process).

Page 52 of 279

Organizational Section

ORGANIZATIONAL AND MANAGEMENT
STRUCTURE
The Duval County Public School System operates as an independent agency of the City of
Jacksonville. Since 1968, the City of Jacksonville and the Duval County Public School System have
functioned under a consolidated form of government, a single entity, of which the school system is an
independent agency.
The School Board consists of seven members elected from geographic districts. The Board
has jurisdiction to establish policy, select school sites, engage in contracts, approve building plans,
approve staff, approve salary schedules, and adopt the school budget. The Board appoints the
Superintendent of Schools who is responsible for implementing Board policies and running the dayto-day operations. The Superintendent is supported by a Deputy Superintendent, Chief Operating
Officer, and other staff which serve the district.
Board meetings are held on the first Tuesday of each month at 6:00 p.m. at the School Board
Administration Building.
Duval County is the twenty-first largest school district (Pre-K through 12) in the United States
and is comprised of approximately 123,341 students, 8,609 teachers, 4,276 support and other staff,
and 1,364 part-time personnel interacting within 165 schools. The types of schools are as follows:
103
3
25
20
3
3
8
165

Elementary Schools K-5
Elementary School K-8
Middle Schools
High Schools
Special Schools
Exceptional Student Education Schools
Charter Schools
Total Schools

The Duval County School Board Members include:
Tommy Hazouri
Brenda Priestly Jackson
Stan Jordan
Nancy Broner
W. C. Gentry
Betty Burney
Vicki Drake

Chairman, District 7
Vice Chairman, District 4
Board Member, District 1
Board Member, District 2
Board Member, District 3
Board Member, District 5
Board Member, District 6

Page 53 of 279

Organizational Section

FLORIDA COUNTY MAP
DUVAL COUNTY PUBLIC SCHOOLS
21st Largest District in the United States
Sixth Largest District in the State of Florida
Duval
County

Page 54 of 279

Duval County Public Schools
Organizational Chart
Effective July 1, 2009

Ed Pratt-Dannals
Superintendent of Schools

Jill Johnson
Director of
Communications

Pat Willis
Deputy Superintendent

Doug Ayars
Chief Operating Officer

Page 55 of 279

Vicki Reynolds
Chief Officer
Human Resource
Services

Tom O’Dea
Director, Strategic
Planning and
Programming

Paul Soares
Chief Officer
Operations
Acquisition
Planning and
Contract
Management

Andy Eckert
Executive Director
Design and
Construction
Services

Jim Hendrix
Director Facilities
Maintenance and
Service Contracts
Leslee Russell
Director
Transportation
Services
Executive Director
Risk Management
Health Benefits

Sally Hague
Director School
Choice

Ron Fagan
Operations
Business Officer

Mike Perrone
Chief Financial
Officer

Josephine Jackson
Executive Director
Equity & Indlusion
Terri Stahlman
Chief of Instructional
Technology & Special Services

John Morrison
Technical Services

Executive Director
Alternative Ed.
Program & Support

Don Geiger
Program Services

Virtual Schools/
Instructional
Technology

Information
Security

Patrick Barr
Information
Technology

Ken Sutton
Executive Director
Exc. Student Ed. &
Student Services

Connie Hall
Director of
Grants, Guidance &
Community
Engagement

Lillian Granger
Director of
Elementary
Education

Jeannie Ballentine
Director of
Secondary
Education

Kathy LeRoy
Chief Officer
Academic Services

Tim Ballentine
Executive Director
Instructional
Research &
Accountability
Jackie Cornelius
Executive Director
Integrated Arts

Executive Director
College Board

Dawn Wilson
Executive Director
Professional Dev.

Elementary
Chief Officer
Amy Lingren
Elementary
Chief Officer
Selinda Keyes
Middle School
Chief Officer
Lawrence Dennis
High School
Chief Officer
Elaine Mann

DUVAL COUNTY PUBLIC SCHOOLS
CLUSTER ORGANIZATIONAL CHART

SCHOOL BOARD

SUPERINTENDENT
Ed Pratt-Dannals

Page 56 of 279

Cluster 1
1720 Lansdowne Drive
Jacksonville, FL 32211
Phone: (904) 858-6123

Cluster II
1720 Lansdowne Drive
Jacksonville, FL 32211
Phone: (904) 858-6190

Chief Officer
Amy Lingren

Chief Officer
Selinda Keyes

Executive Director
Melody Davis

Executive Director
Deborah Menard

Executive Director
Carolyn Davis

Executive Director
Jacqueline Byrd

58 Schools
34,218

48 Schools
24,563

Source: Enrollment website 6-day student count as of 8-31-2009

CLUSTER OFFICES

Cluster III
4037 Boulevard Center
Drive
Jacksonville, FL 32207
Phone: (904) 348-7880
Chief Officer
Elaine Mann
Executive Director
Larry Roziers
Executive Director
Jacquelyn Cornelius

22 Schools
33,469

Cluster IV
3701 Winton Drive
Jacksonville, FL 32208
Phone: (904) 924-34508
Chief Officer
Lawrence Dennis
Executive Director
Jill Budd
Executive Director
Tony Bellamy

29 Schools
26,770

Note: Students who attend Charter Schools, Youth Development
Centers, Teen Parent Service Center, Hospital/Homebound,
McKay Scholarships are not included in the above
school and student counts.

 
 

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Organizational Section

DIVISIONAL OVERVIEW
ACADEMIC SERVICES
The Academic Services Division includes the following departments: Elementary Programs;
Secondary Programs; Instructional Research and Accountability; Integrated Arts; and Professional
Development. The curriculum areas of English/Language Arts, Mathematics, Science, Social
Studies, Music, Art, Health, Physical Education, Foreign Languages, and English Speakers of Other
Languages (ESOL) are supported by staff within Academic Services to ensure that all curriculum is
research-based, providing aligned Learning Schedules, assessment tools, and professional
development in conjunction with the Schultz Center for Teaching and Leadership.
All students in Duval County Public Schools (DCPS) receive quality content instruction that
will ensure high levels of student achievement. All curriculum programs in the District are based on
the Next Generation Florida Sunshine State Standards. The District implements nationally-recognized
research-based materials that require teachers to actively engage students in English/Language Arts,
Mathematics Science and Social Studies The K-12 program emphasizes the importance of building
the foundation and skills that support the conceptual understanding required for students to be
successful through their K-12 experience and beyond.
Extensive curriculum review and revision have been a major focus over the last three years.
Effective implementation of standards-based teaching and learning is continually being assessed via
a series of data collections tools called “Look Fors”. The data is compiled and shared with the
Superintendent, School Chiefs, and Principals as well as being used by the school-based Leadership
Teams to develop strategies to move their schools forward. Data from both the embedded
assessments and monitoring visits will be used to examine implementation of the curriculum and its
effectiveness in improving student achievement and mastery of standards. In addition, staff will use
this data to examine the overall alignment of curriculum, instruction, and assessment. Adjustments
will be made to areas that need refinement based on data. Each school has an assigned
Instructional Coach who is responsible for facilitating standards-based implementation at the school
level and supporting data-driven decisions for the classroom.
District staff in Academic Services have identified reading, particularly secondary reading, as
a high priority. To assist the schools in providing support for students who are reading well below
grade level, the Division has implemented several initiatives. First and foremost, at the elementary
level the research-based core reading program is going into the second year of implementation
District-wide. Reading coaches have been assigned to all designated Intervene and Correct II
schools to facilitate initial instructional strategies, assessment, and implementation of intervention
strategies. At the 9-12 grade level, the English/Language Arts curriculum is implementing College
Board’s SpringBoard instructional materials to increase the coherence and rigor in the high school
classroom and promote Advanced Placement coursework for all students. Intensive Reading is
required for all students in grades 6-10 who score at Level 1 or 2 on FCAT reading and has been
revised to reflect the requirements for addressing the five building blocks of reading. The District has
the goal to provide reading coaches in all secondary schools and continue to focus curriculum,
instruction, and assessments at the secondary level.
Based on the Standards, the mathematics program provides key aspects of mathematical
proficiency to ensure students will succeed K-12 and will be prepared to take college level
mathematics. Proficiency with whole numbers, fractions, and certain aspects of geometry and
measurement are the foundations for algebra and are essential to the foundation of mathematics.
Additionally, the process of problem solving is essential and should engage students in analyzing
situations, formulating hypotheses, testing conjectures, justifying ideas, selecting from different
strategies, using multiple representations, posing new questions, and monitoring and reflecting on
their processes. Teachers should understand how to provide clear models for solving a problem type
using an array of examples, offer opportunities for extensive practice, encourage students to “think”

Page 61 of 279

Organizational Section

DIVISIONAL OVERVIEW (Continued)
aloud,” and give specific feedback. Instruction incorporates an investigative approach that promotes
mathematical concept development that can be applied to real-world applications.
The focus of the science program is on the physical sciences, earth and space science, the
life and environmental sciences, and scientific thinking. Instruction incorporates an inquiry-based,
hands-on approach that promotes scientific concept development that can be applied to real-world
applications. The K-12 program emphasizes inquiry-based learning, experimentation, data collection,
and communication skills that mirror the type of work that a scientist conducts. Students have
opportunities on a regular basis to participate in performance tasks that support strong connections to
the societal relevance of the benchmarks. At all grades, students are encouraged to participate in
science competitions at their school site.
District staff has been instrumental in assisting the Turnaround Schools (targeted schools
that received a state point average less than 430 points). Extensive support has been provided to
improve lesson planning, instructional delivery, and differentiation instruction to increase student
achievement. On-site instructional support is provided on a weekly basis by District content coaches
to provide curriculum direction, professional development, and modeling in classrooms.
The Academic Services Division has developed a plan for distribution of K-12 Reading, Title I
and Supplemental Academic Instruction (SAI) funding. This plan supports the strategic goals of the
District Strategic Plan. The funds are designated to provide for school-based remediation and
intervention activities, after school activities, summer programs, staff positions in areas of designated
need (such as middle schools), support for the Turnaround Schools, truancy staff, resource teacher
and standards coach positions, instructional materials (including classroom libraries), in-service
training, and high school initiatives.

OPERATIONS Division – Full-Service Delivery
The Operations Division was formed to integrate many related and interdependent functions
into one team for providing services and products to the District. Office of Financial Services (Budget
Services, Cash Management), Business Services (Accounting, Payroll, Accounts Payable, Financial
Reporting), Human Resources, Strategic Planning & Programming, School Choice, and Operations
Acquisition Planning & Contract Management (Purchasing, Facilities Design & Construction, Facility
Maintenance/Service Contracts, Student Transportation Services, Risk Management, Food Service,
Warehousing, and Security) and Technology Services share processes and skills that work together
and offer ready made opportunities for improvement and superior customer service. The OPS
(Operations Division) team represents the commitment of almost 1,000 team players willing to create
a full-service team concept that is the centerpiece of OPS’ vision for how it will provide safe, high
quality, and on time service. The OPS Team also recognizes that the way ahead is based on
business line development and process driven best practices. Together, OPS will combine the many
strengths of skilled team members to set sight on the core competencies to enhance and streamline
businesses and cross functional program execution. The OPS challenge remains to add value by
leveraging resources to do it “better, faster and cheaper.”
Using the recommendations from the Council of Great City Schools, Florida Office of
Program Policy Analysis Government Accountability (OPPAGA) and internal reviews, OPS continues
to review business practices aimed at leveraging investments across all multiple functional services
areas.
Managing infrastructure, programs, products and services, and the related facility systems
requires OPS to maintain a strong work reception and control function. Striving for paperless
initiatives, OPS is developing an Operations Service portal for easy access to general information on
each department, products & services, project information, and easy input of maintenance needs for
prioritization.

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Future capital investments will be based on sound planning that addresses changing
demographics, academic requirements, student and staff needs and actual facility conditions.
DCPS has launched a formal strategic plan, which OPS believes will make Duval County
Public Schools the top performing urban school district in America.
This plan will provide guidance and direction to ensure that all internal and external
stakeholders in the district have a clear understanding of what is expected to be achieved and how it
is expected to achieve it. It will also help assess the effectiveness of action plans, programs, and
resource allocations to see what should be continued, discontinued, or modified.
OPS will implement the strategies outlined in this document with consistency and clarity across
all schools, providing extra support for students, teachers and staff in the district’s most challenged
schools.
OPS is committed to success, and it is the intent to make clear and measurable progress
every year toward the objectives, however this is a long-term strategy and is expected that it will take
several years to completely achieve all goals. In the meantime, OPS will continue to make
improvements that will have immediate, measurable and significant positive impacts on the quality of
public education in Jacksonville.
Through the commitment of students, the dedication of teachers and with the support of the
public we strongly believe that together we will be successful.
The District developed its first ever comprehensive Master Plan for Facilities in 2004 and has
completed an updated version in 2007, which includes long-range capital investment planning based
on changing demographics, student and staff requirements and community service needs. The key is
to strike meaningful balance of the many excellent academic programs while retaining the rich
experiences included in School Choice programs. The class size amendment creates unique
challenges for the District. A key part of OPS plan will be a forward looking real estate acquisition
program. As land becomes less available, the joint planning process with the City of Jacksonville is
showing unexplored opportunities for smart development using joint concepts as partners for the
community. As the district moves forward, facilities utilization plays a role in deciding whether to
renew and realign existing assets based on centralized planning. Consolidation and replacement of
aged infrastructure deliver quick return of operating dollars and represents a significant opportunity to
optimize the return on investment. All decisions are focused on lowering operating costs while
reducing energy consumption and extending the useful life of extensive and critical systems. Efforts
to date with energy conservation have resulted in an over 20% reduction in energy consumption by
square foot dating back to 2005.
The District has also begun conducting a series of quadrant group meetings to gather input
on an Academic and Community Excellence (ACE) plan for schools, which includes facility
assessment, school utilization, school consolidation, new schools, transportation, school boundaries
and magnet programs to ensure that all students receive a quality education within safe and secure
learning environments.
The goal of the ACE meetings is the development of a long-range district. Following several
community meetings wherein the concept and scope of work was presented, quadrant working
groups were formed to review data and development options and scenarios to reduce overcrowding
and increase underutilized schools. ACE will provide the School Board of Duval County a "road
map" for future facility needs. The goal is to provide a detailed demographic and building condition
analysis that will prepare the School Board for future facility needs decisions.
For the first time in its history, the District has two Magnet Schools Assistance Program
(MSAP) grants operating concurrently and amounting to over $20,000,000 in federal assistance. The

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funds are being used to create new or significantly revised magnet programs in 17 schools. The new
programs provide increased school choice options and additional access to popular programs.
The District, along with the City of Jacksonville, completed the requirements for the adoption
of Concurrency in accordance with State of Florida Senate Bill 360. This statute make schools an
element of concurrency and the district a testing agency which should assist the district with
infrastructure funding for future schools in high growth areas within the district.
The theme of consolidation and centralization is present in many other aspects of operational
goals. This includes leading integration efforts of combined teams consisting of operation and other
divisions outside of Operations. Smart purchasing and contract management is a key initiative.
Using purchasing cards, consolidated purchases, and exploring new delivery methods on a regional
basis will be key to reducing warehouse requirements and lowering cost for customers. Delivery
methods for professional services are key for obtaining the contracting flexibility necessary to respond
to customers quickly. Acquisition reform and annual program planning and budgeting are becoming
more critical to delivery of high value services to the customer base.
Other associated functions will use centralized management with decentralized delivery for
many high tempo services. Pursuing a strategy of integrated regional operations, OPS can create a
comprehensive printing service strategy to reduce waste and lower overall cost while offering on-site
delivery. Very successful outsourced business partners such as food service operations will deliver
even greater service with a centralized Nutrition Service Center to enhance efficiency. A highly
visible transportation program leverages educational opportunity by delivering ever more efficient
service using outsourced partners to add value. Further review of transportation operations will look
at how to automate data to provide future service more economically. Custodial services play a
fundamental role in the classroom quality and the positive performance of students in the classrooms.
Current performance trends show achieving a new level of quality in schools that complements the
strategic drivers of overall academic performance.

INFORMATION TECHNOLOGY (IT)
Major Operating Budget Goals for IT include:
Provide Quality and Timely Customer Service
Provide Appropriate Security for all District Data
Maintain and Update SAP, SIS, and other Enterprise Systems as required
Major Capital Budget Goals for IT include:
Fully deploy every classroom within three years
Increase Enterprise bandwidth to support classroom instructional initiatives
Identify and deploy enterprise management systems to improve operational efficiency
Design and build a Data Warehouse to provide a foundation for portal access to mission
critical data
Technical upgrade of SAP from 4.7 to 6.0 and replace SIS systems
Refresh school and administrative technology as necessary on five-year cycle

Current IT Status
IT Technical Services
Major advances have been made in the past year with the completion of an improved
enterprise management system and new network management tools. Microsoft System Center
Configuration Manager and Operations Manager tools are now deployed to monitor and maintain the
hundreds of District server systems and to deploy security and software updates as needed for all
DCPS Windows based computers.
Additionally, Computer Associates Spectrum software now

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DIVISIONAL OVERVIEW (Continued)
enables network wide management capabilities to support the 45,000 plus technology devices which
make up the DCPS technical network.
All administrators and school buildings are connected with an enterprise Wide Area Network
(WAN). High speed network fiber connects the seven major administrative centers with the production
data center. All Middle and High schools and 45% of Elementary schools have increased bandwidth
(10/100MB Ethernet) connectivity with the first year’s completion of the Metro-E network initiative.
The remaining Elementary schools are scheduled to have the same bandwidth upgrades completed
within the next year.
The 5-year capital plan allows sufficient funding for completion of all school retrofits by
December of 2010. At that time, the District will be on a planned 5-year refresh cycle for all
technology devices including school based servers, classroom network electronics, teacher laptops,
and administrative and classroom computers and printers.
Information Management
The Department of Information Management’s primary duties center on the operation of the
student information system (Genesis) and the enterprise resource planning system (SAP).
Instructional goals for this year are the implementation of a Web Based Grade Book and a Districtwide Assessment System. Business objectives will focus on the SAP Technical upgrade. In addition,
a Data Warehouse is in the research and design phase to meet both instructional and business
needs.
Instructional Technology
Instructional technology has been assigned and aligned to the district’s IT technical services
and information management services. Their focus is to provide support and professional
development in the following areas:
• Software application
• Technology integration
• Curriculum management- Riverdeep
• Data management
• Communication and collaboration
o Focus this year is on Electronic Gradebook Application, Online Assessment,
increased use of instructional software applications, technology integration in model
classrooms and development of school based technology integration teams.

OFFICE OF FINANCIAL SERVICES
The Office of Financial Services, under the leadership of the Chief Financial Officer,
continues to evolve and redefine itself as the new District Strategic and Realignment Plan is
implemented. Streamlining business and finance processes, enhancing prompt and user friendly
customer service while providing career opportunities for employees is the major theme. The Office
of Financial Services is committed to customer service, innovative revenue enhancement strategies,
cost savings initiatives and improved products and service.
The functional areas under the auspices of the Office of Financial Services are Budget
Services, Investments/Cash Management, Internal Auditing, Business Services consisting of Payroll,
Accounts Payable, Accounting, and Financial Reporting. Each of these areas is dedicated to building
enhanced trust with all stakeholders within the community and organization while creating more
effective and efficient methods of operations. Change management will have a significant impact in
these eight areas as roles and jobs change with new strategies.

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DIVISIONAL OVERVIEW (Continued)
Budget Services has been realigned to provide career opportunities to its employees,
realizing that stability of staff is a key component for success in a multi-tasking jobs environment. A
major focus for Budget Services is the adjustment of scarce resource allocations to the District’s
Strategic Plan with regular analysis of critical performance measurements. The school system is a
data-driven decision making entity keyed to the highest levels of performance. Budget and financial
resources are an integral part of the overall assessment and practice of assuring the success of the
District and Strategic Plan. The Internal Auditing area will be a partner with Budget Services in
monitoring compliance. Through enhanced leadership and commitment to excellence within the
department, Budget Services has been awarded the Meritorious Budget Award from the Association
of School Business Officials International the past four years and the past two years, the
Distinguished Budget Presentation Award from the Government Finance Officers Association.
Accounts Payable, Payroll and Cash Management areas participated in a unique project
sponsored by the Alliance for World Class Education (independent, nonprofit corporation that
advocates for quality public education in Duval County) in response to a request from the district. A
Task Force was established made up of business community matter experts from Coach, Shands
Jacksonville, Bank of America and Blue Cross and Blue Shield of Florida and senior level District staff
to review Accounts Payable, Payroll and Cash Management business areas of the school district for
best business practices. This project is known as Project Invest. This private/public partnership
model has been used by the Alliance for World Class Education in the past to assist the school
district and has been very successful. The group was tasked with more than just cost avoidance and
cost saving from efficiencies and effectiveness but also to look for revenue generating opportunities
as well. The aim was to generate $6 million annually in cost savings and/or additional revenue
opportunities.
The first year benchmark amount is approximately $2 million to increase each year until
reaching the $6 million mark. Seven Tier 1 recommendations were made by Project Invest to start
immediately. They are Electronic Payables (ePayables Solution) and Purchase Card Usage for Travel
(P-Card) for Accounts Payable, Electronic Pay Stubs (EZStub) and Electronic Time and Attendance
(SMART) for Payroll, and Investment Oversight, Tax Anticipation Note (TAN) Utilization and Special
Purpose Investment Account (SPIA) Program for Investments.
In addition, three Tier II recommendations were made for Accounts Payable to come on
board subsequently to the Tier 1 recommendations. They are P-Card Usage for Low Dollar Value
Purchases, Textbooks-Ordering, Warehousing and Distributing and Printing and Copier Usage.
The Accounting and Financial Reporting areas continue to improve upon its processes,
reporting responsibilities and accuracy of financial information. Under new leadership and the
restructuring of functions the accounting area will continue to enhance performance and provide the
District with key financial data for strategic decisions. This department has received Certificate of
Excellence in Financial Reporting from the Association of School Business Officials International and
Certificate of Achievement for Excellence in Financial Reporting from Government Finance Officers
Association for seven consecutive years.
The Office of Financial Services, a section within the Operational Services Division, is under
the leadership of the Chief Operating Officer and has great expectations for the future. The Office
continues to implement opportunities to strategically move the District forward and attain successes
previously seen as unattainable. Maximization of effort and performance in the efficient and effective
use of scarce resources through strategic planning coordination is the theme of the Chief Operating
Officer as the Operational Services Division implements it’s Strategic Plan and established its place
within the organization structure of the District.

change.

Change management will have a significant impact in these areas as roles and positions will
A major mission as this change management plays out is enhanced products and services,

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improved user-friendly products and prompt response to customers as well as providing career
opportunities for employees. This is an award winning department and the District wants to remain in
that elite status.
The Financial Division under the leadership of the Chief Financial Officer has great
expectations for the future. With the implementation of the Three R’s (Re-engineering, Realignment,
and Restructuring of Departments), there will be unique opportunities to strategically move the District
forward and attain successes previously seen as unattainable. Maximization of effort and
performance in the efficient and effective use of scarce resources through strategic planning
coordination is the theme of the Chief Financial Officer as the Division implements the District’s
Strategic Plan and its place within the organizational structure of the District.

HUMAN RESOURCE SERVICES DIVISION
The Human Resource Services Division (HR) is organized into four service delivery teams in
order to provide its customers with a “one-stop shopping” approach. The mission of these teams is to
employ, retain and support professionals to create high performing organizations dedicated to
improving student achievement. HR plays a major role in implementing Goal #3 of the District’s
Strategic Plan which is to “Employ the Best Teachers and Principals.”
These teams are as follows:
1. School-Based Staffing Team – This team is the core of the HR business. All other teams
support this one. Under the direction of the Director, these team members provide “one-stop
shopping” for principals and their HR needs in that they staff all school-based positions with
the exception of principals. The teams coincide with the Superintendent’s organization
structure so that there are two Elementary Teams and one team that handles High Schools
and the Middle Schools. The Recruitment function is a part of this team and is a key element
and emphasis of the work. In addition to Recruitment, this team is responsible for managing
applications and sending applicants to the staffing teams, for career counseling and for
overall customer service in the staffing process.
2. District Staffing/Labor Relations Team – This team is a hybrid staffing and support team.
Under the direction of the Director, it is responsible for all District staffing, both civil service
and administrators, and Assistant Principals. The team is also responsible for labor relations
activities in conjunction with the Chief and in this role, supports other teams.
3. Employee Support Team – This team is a support team for the staffing teams and for all
employees. Under the direction of the Director, this team is responsible for general HR
operations, technology, compensation, data management and reports, records (including the
file room and SAP records), leave management, substitute contract administration and
fingerprint management.
4. Professional Standards Team - This team monitors and tracks the certification (alternative
and traditional), qualifications, background checks and contractual status of all employees,
but particularly that of instructional, administrative and certificated staff. The team is also
responsible for personnel investigations, employee discipline and termination and
assessment of instruction staff.
5. Policy & Compliance Team – This team includes the Executive Director, Policy &
Compliance and her staff, who provide guidance to staff in the District related to legal, policy
and compliance issues.

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FINANCIAL ORGANIZATION
Financial Services has the responsibility for the fiscal operations of the District which includes
Budget Services, Investments/Cash Management, Internal Auditing, Business Services consisting of
Payroll, Accounts Payable, Accounting, and Financial Reporting departments. The Division operates
under the direction of the Chief Financial Officer. Responsibilities vary from the maintenance of the
accounting system to payment of bills, payroll, and receipt and posting of revenues. The District
utilizes an Enterprise Resource Program, SAP, for a complete solution to the financial information
and reporting requirements of the District.
The budgeting and accounting system is based on fund accounting where each fund is
organized and operates on a self-balancing basis comprised of assets, liabilities, and fund balances.
Revenues are estimated and expenditures are appropriated and expenditures cannot exceed
revenues. Revenues are allocated to and accounted for in individual funds based upon the specific
purpose for which they are to be expended. The funds are as follows:

GOVERNMENT FUNDS
The General Fund is the fund that supports the day-to-day operating needs of the District. It
is the fund that accounts for activities that are not specifically assigned to other funds meaning it is
the most flexible. Revenues are received from federal, state, and local sources as well as fees from
Community Education and Extended Day Child Care Services.
The Debt Service Fund is established to pay principle and interest on the long-term debt of
the District. Local funding for General Obligation Bond principal and interest payments are receipted
directly into the Debt Service Fund. Local funding for Certificates of Participation (COPS) and
Qualified Zone Academy Bonds (QZABS) are transfers from the Capital Projects Fund for sinking
funds and principal and interest payments. The state handles payments on Capital Outlay and Debt
Service Funds (CO & DS) and sends the District the booking entries.
The Capital Projects Fund reflects the District’s commitment to provide quality educational
facilities and environments for learning. Revenue sources are both state and local and are
appropriated for new construction, remodeling, renovation, purchasing of land, land improvements,
purchase of furniture, and equipment to replace and expand current technology.
The Special Revenue Fund – Food Service is comprised of federal, state, and local
funding. Funds generated for this program are spent on salaries, benefits, food, supplies, equipment,
warehousing costs, utilities, and maintenance in providing nutritional meals to students.
The Special Revenue Fund – Federal is comprised of federally funded programs that
service special needs of the students throughout the District. A significant portion of the federal
programs target low performing students and students with disabilities. Also included are the
American Recovery & Reinvestment Act funds to help stimulate the economy.

PROPRIETARY FUNDS
The Internal Service Fund – Self-Insurance is used to account for financial resources to be
used for the payment of claims and related expenses for worker’s compensation and general liability
losses. For the 2009-10 fiscal year, the district will self fund the health insurance program. These
expenditures will continue to be captured in this fund.
The Internal Service Fund – Print Shop is used to account for the financial operations of
the copy center on a break-even basis to District schools and departments.

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BASIS OF ACCOUNTING
The basis of accounting refers to when revenues and expenditures or expenses are
recognized in the accounts and reported in the financial statements. Basis of accounting relates to
the timing of the measurements made regardless of the measurement focus applied.
Governmental fund accounts are reported using the modified accrual basis of accounting.
Revenues, except for certain grant revenues, are recognized when they become measurable and
available. Revenues are considered to be available when they are collectible within the current
period or soon enough thereafter to pay liabilities of the current period. When grant terms provide
that the expenditure of resources is the prime factor for determining eligibility for federal, state, and
other grant resources, revenue is recognized at the time the expenditure is made. Under the
modified accrual basis of accounting, expenditures are generally recognized when the related fund
liability is incurred, except for principal and interest on long-term debt, claims and judgments, and
compensated absences which are recognized when due.
When both restricted and unrestricted resources are available for use, it is the District’s
preference to use restricted resources first, then unrestricted resources as they are needed.
The Internal Service Fund is accounted for as a proprietary activity under standards issued
by the Governmental Accounting Standards Board. Proprietary funds distinguish operating revenues
and expenses from non-operating items. Operating revenues and expenses generally result from
providing services in connection with the proprietary funds’ principal ongoing operations. All
revenues and expenses not meeting this definition are reported as non-operating revenues and
expenses.
The charter schools are accounted for as governmental organizations and follow the same
accounting model as the District’s governmental activities.

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BUDGET STRUCTURE
REVENUE BUDGETS
Revenues are estimated for each fund. They are shown broken down into major categorical
listings (federal, state, and local) or total for each fund and detailed by line item (revenue account)
within the revenue sections of each fund.
The District receives revenue from federal, state, and local sources as well as fees for
specific purposes. Estimates of these revenues are a function of the Budget Services Department in
coordination with grant managers and the State of Florida, Department of Education. They are
shown broken down.
The State Department of Education provides the District with projected state revenue for
each school year that is adjusted four times a year for student counts, tax base changes, and/or
downturn in the economy (proration). The County Tax Collector’s Office collects property taxes and
remits the school system’s share to the District. All other revenue estimates are based on historical
data and the best information available at the time of the budget development.

EXPENDITURE BUDGETS
Anticipated expenditures are appropriated to each fund by either school or department
responsibility center number. The appropriations are also presented individually by function and
object representing the specific purpose for which the appropriated expenditures are planned.
Schools utilize a school based budgeting model based on Weighted Full-Time Equivalent
Students (WFTE) which assures that dollars follow the students. Shared Decision Making
committees at each school assist in the preparation of school budgets to be presented to the
Superintendent for approval.
Department budgets utilize zero based budgeting (appropriation based) to assure the critical
functions and activities in support of schools are planned and budgeted. Resources are strategically
aligned and performance measurements are targeted and reviewed.

FUND STRUCTURE BY BUDGETARY BASIS
Basis of Budgeting is provided to assist readers and to bridge the budget presentation in
this document with the accounting presentations in Comprehensive Annual Financial Report.
Budgetary Basis is concerned with the basis of accounting used to estimate financial
resources (revenues) and uses (expenses) in the budget.
Modified Accrual Basis is where revenues are recognized to the degree that they are
available to finance expenditures of the fiscal period except for debt service payments and a number
of specific accrued liabilities.
Accrual accounting is where revenues are recognized as soon as a liability is incurred
regardless of the timing of related cash flows.

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Total Budget
$1,712,321,373

Governmental Funds
Modified Accrual
General Operating
$1,006,172,080
Debt Service
$29,675,296
Capital Projects
$288,407,587
Special Revenue-Food Service $47,082,180
Special Revenue – Federal
$109,580,475
Special Revenue-Stabilization
$43,666,932
Special Revenue – Stimulus
$30,967,167

Proprietary Funds
Accrual
Self Insurance $155,157,541
Printing

$ 1,612,115

Source: DCPS Approved Budget Consolidated Funds Statement, 2009-2010

BUDGET ADMINISTRATION AND MANAGEMENT PROCESS
Budget administration and management is the process of monitoring revenues and
expenditures throughout the school year. Revenues are monitored to ensure that anticipated
revenues are posted and to make adjustments in the revenue accounts when either the revenue
budgeted or the actual receipts have changed due to new calculation adjustments or simply do not
agree. Expenditures are monitored to ensure that they do not exceed authorized amounts and that
they are expended for intended, appropriate and legal purposes as specified. Monitoring of both
revenues and expenditures is a continual activity of the Financial and Business Services Division.
REVENUES
The District receives revenues from federal, state, and
local sources as well as fees for some specific programs
such as Community Education and Day Care services.
Revenue estimates for the school year are completed
through cooperation of the Budget Department,
appropriate District personnel, and State Department of
Education. Grant programs are responsible for estimating
grant amounts for anticipated revenues and expenditures.
Most federal, state, and local revenues are received
via electronic transfers and other revenues that are
received by check or cash are posted on a daily basis.
Reconciliation of revenue receipts are performed
monthly via bank reconciliation.
Requests for adjustments to the revenue budgeted are
submitted to the Budget Office for processing. Revenue
reports are on-line real time within SAP software
application.

EXPENDITURES
Each school and department is responsible for the
maintenance of their budget; the SAP software application
prohibits a department budget from over-expending nonsalary and non-benefit accounts. Position control is used to
control the expenses for salaries and benefits.
Each school and department has on-line access to SAP
in order to obtain budget and expense data necessary for
the day-to-day management of their budget.
Expenditure reports are on-line and available on a daily
basis to individual responsibility centers through an on-line
SAP software application.
Administrators may reallocate budgeted non-position
funds within their budgets (schools or central office
departments) through on-line access to SAP accounting
software. These intra-department budget reallocations are
approved or denied on-line by the Budget Office
administrator based upon guidelines.
Requested
reallocations between departments (inter-department) are
submitted in writing to Budget Services for review, approval,
and processing.

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REPORTING
The District prepares a Comprehensive Annual Financial Report (CAFR) to report the results
of all funds under School Board authorization.

FISCAL MANAGEMENT POLICIES
The School Board has established Fiscal Management Policies in “Rules of the Duval County
School Board,” Section D. The purpose of these policies is to establish management expectancies
related to financial activities within the school district. These policies are typically based on sections
of the Florida Statutes that deal with the topic being addressed and any applicable State Board of
Education Rules. Specific policies dealing with budgets are identified below:
DB: District Budget System.
(1) The Superintendent shall prepare an annual District Budget subsequent to certification of the tax
roll by the Duval County Property Appraiser; it shall be in the form prescribed by the Commissioner of
Education and pursuant to requirements in Section 200.065, Florida Statutes.
(a) In formulating the budget, the Superintendent shall:
(1) Utilize a system of cost effectiveness analysis for making management decisions and
developing the District’s comprehensive plan for education.
(2) Consider the immediate and long-range needs of the District’s school system and
student achievement data obtained pursuant to Section 1008.22, Florida Statutes.
(b) The Superintendent shall submit the proposed annual budget to the School Board for review.
(c) The School Board shall adopt a balanced budget and submit it to the Commissioner of
Education on or before the date prescribed in the State Board of Education Rules.
DBJ: Procedures for Amending the District Budget
The Superintendent shall ensure that all District obligations and expenditures are within the appropriation
allowed in the District school budget and:
(1) Shall propose a budget amendment for the School Board’s consideration when the
function and object amounts in the accounts prescribed by the State Board of Education
for the budget are changed from the original budget approved by the School Board.
Budget Amendments shall be aggregated and presented in the form of an agenda item
approximately two weeks prior to the Board meeting each month. Budget Amendments
consolidated after that time period shall be processed and placed on the agenda for the
following month in the normal amendment cycle.
(2) May authorize an expenditure temporarily which exceeds the amount budgeted by
function and object provided the School Board subsequently approves the expenditure
and amends the budget in a timely manner. In situations where a budget category is
temporarily exceeded, district personnel will process a budget amendment to correct the
situation. If the need for an amendment has not been identified at the end of the month
the amendment shall be processed in the following month and School Board approval
obtained in the normal amendment cycles.
(3) Is authorized to approve tentatively, budgetary amendments for responsibility centers.
Such amendments shall be consolidated in the normal amendment cycles and presented
for School Board approval.

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FISCAL MANAGEMENT POLICIES (Continued)
BUDGET PLANNING PROCESS
Florida Statutes require that, “Each district school board shall utilize its systems of planning and
budgeting to emphasize a system of school-based management in which individual school centers become
the principal planning units and eventually to integrate planning and budgeting at the school level. Each
school advisory council shall assist in the preparation and evaluation of the school improvement plan and
also in the preparation of the school’s annual budget.”
In general, the process of allocating resources to schools is based on the Weighted Full Time
Equivalent (WFTE) count with supplements. The objective of the Superintendent, which is illustrated by the
“2010 Annual School Based Program BUDGET GUIDELINES”, is to provide a system of planning and
budgeting which is meaningful, useful, and understandable to all concerned.
It is the principal’s responsibility to submit an accurate budget that reflects sufficient funds to cover
all salaries and employee benefits for the personnel allocated and to maintain a balanced budget
throughout the year.
Department budgets utilize the traditional line-item based approach in developing budgets.
Departments are provided information from prior fiscal years and align budgets with the strategic goals of
the District. In fiscal years of budgetary increases, Budget Review Committees are established to review
departmental budgets in the areas of Finance/Business, Human Resources, Curriculum/Instruction,
Facilities/Maintenance, and Technology.
Debt Service Funds are budgeted based on the repayment schedules for any outstanding debt in
the area of principal, interest, agent fees, and other expenses.
Capital Projects Funds are based on the Five Year Capital Outlay Plan and Major Maintenance
List. Both plans are reviewed and approved by the Board. The Five Year Plan includes a current year
approved budget and four years of estimated budgets.
Special Revenue Funds, which include Foods Services and Federal Programs, are
programmatically centered. Budgets are reviewed to ensure compliance with grant applications and
allocations identified by the governing authority. Food Services budgets are reviewed for accuracy and
consistency with prior revenues and the contract with Chartwells, the contract provider for food service
operations.

SUMMARY OF LOCAL BUDGET LAW
Florida Statutes, Chapter 1011 sets the laws for the budget process. The laws set forth the
budget and related systems, the form of the annual budget, the use and calculation of the property
appraiser certified tax roll, minimum requirements of the Florida Education Finance Program, the
requirement for balanced budgeting, adoption parameters of the tentative budget, two required public
hearings, and formal submission requirements and implementation of the official budget. Florida
Statutes, Chapters 1010 and 1011 addresses the required uniform records and accounts and
expenditure guidelines.

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FISCAL MANAGEMENT POLICIES (Continued)
PURPOSE OF THE BUDGET
The purpose of the budget is to provide a plan for financial activities composed of estimates of
proposed expenditures for a proposed purpose for the year and the financial means to pay for these needs.
To achieve this objective, a budgetary system is incorporated into the financial accounting system.
Expenditures cannot be made without sufficient budget in place to cover the costs.
The budget process allows for the incorporation of school’s Shared Decision Making Teams into
the process of building the budget. Monthly Board workshops are held throughout the budget cycle to
prioritize educational initiatives.
The objective of the budget process is to provide a plan for the operation of the school district and
provide a method to communicate to others the plans for each school and department’s activities to meet
the educational and support goals of the district. The budget also provides a means of relating estimated
costs to actual costs for specific activities that are identified as areas for tracking. The budget allows for
historical data to be used in realistic budget preparation.

BUDGETARY CONTROLS
Estimated revenues are projected on an annual basis and are adjusted monthly based on the
latest information available to the individual revenue sources in accordance with State laws and generally
accepted accounting principles. Estimated revenues are limited to those items that are normally to be
expected from statutory, constitutional, and/or reliable sources. Proposed expenditures are limited to the
total of estimated revenues and beginning fund balances. Both revenue and expenditure amendments to
the budget are processed as a formal amendment and presented to the Board on a monthly basis.
Non-salary budgets are controlled by a fully computerized budgetary system, which does not allow
expenditures to occur unless sufficient funds are available to cover the expenditure amount. Budget coding
is reviewed at the point of the purchase requisition. Depending on the nature of the purchase, the purchase
requisition may require several layers of approval before the actual purchase order is released. The coding
of the purchase requisition then follows the purchase through to the payment of the invoice.
Salary and benefit budgets are controlled with the aid of a position control system. Schools and
departments identify their staffing needs as part of the planning process. Any changes made to this original
plan are then processed by completing a Position Change Form (PCF) and a budget transfer form (BT).
These budget transfers would be presented to the Board for approval in the formal amendment each
month.

INTERNAL CONTROLS
Management is responsible for establishing and maintaining an internal control structure to ensure
the assets of the school system are protected from loss, theft or misuse, and to ensure adequate
accounting data is compiled to allow for the preparation of financial statements in conformity with generally
accepted accounting principles. The internal control structure is designed to provide reasonable, but not
absolute, assurance the following objectives are met: (1) The cost of a control should not exceed the
benefits likely to be derived and, (2) The valuation of costs and benefits requires estimates and judgments
by management.

Page 74 of 279

Organizational Section

FISCAL MANAGEMENT POLICIES (Continued)
BUDGETARY COMPLIANCE AND ACCOUNTABILITY
The Board follows procedures established by State statutes and State Board of Education rules in
establishing budget balances for governmental funds as described below:

Budgets are prepared, public hearings are held, and original budgets are adopted annually for all
governmental fund types in accordance with procedures and time intervals prescribed by law and State
Board of Education rules.

Appropriations are controlled at the object level (e.g., salaries, purchased services, and capital outlay)
within each activity (e.g., instruction, pupil personnel services, and school administration) and may be
amended by resolution at any School Board meeting prior to the due date for the annual financial
report.

Budgets are prepared using the same modified accrual basis as is used to account for governmental
funds (accrual basis for propriety funds).

Budgetary information is integrated into the accounting system and, to facilitate budget control, budget
balances are encumbered when purchase orders are issued. Appropriations lapse at fiscal year-end
and encumbrances outstanding are honored (unless stale) from the subsequent year’s appropriations.

SINGLE AUDIT REQUIREMENTS
As a recipient of Federal, State, and Local financial assistance, the School Board is responsible for
ensuring that an adequate internal control structure is in place to ensure compliance with applicable laws
and regulations related to those programs. This internal control structure is subject to periodic evaluation by
management and the internal audit staff of the School Board.
Section 11.45, Florida Statutes, requires the Auditor General to perform an audit of the School
Board at least once every three years. For each of the two years the Auditor General does not make the
financial audit, each District School Board shall contract an independent certified public accountant to
perform a financial audit. The Auditor General may conduct financial audits and performance audits of
these entities at any time.
In accordance with Section 1010, Florida Statutes and Rule 6A-1.087, Florida Administrative Code,
the Board shall provide for an annual audit of the District’s internal funds. The Board has its own internal
auditing staff to perform this function.

Page 75 of 279

Organizational Section

LONG TERM FISCAL STABILITY
Besides the School Board’s Fiscal Management Policies in “Rules of the Duval County
School Board”, Section D, the District has established additional budgetary fiscal goals to maintain
long-term fiscal stability. The following goals are adhered to in the preparation of the District’s
budget:

No less than a minimum of 3.0% of revenue to be received by the General Operating Fund
for that year is budgeted in a rainy day fund/unrestricted fund balance.

A contingency reserve in Capital Outlay is maintained at 10% of the 1.500 mill Capital Outlay
dollars generated.

Although 1.125 mills is the legal limit for pledging 1.500 mill Capital Outlay dollars for
Certificates of Participation (COPS), District would not exceed 1.000 mill in financial pledging.

Resources are continually reviewed for potential reallocation.

Alternative financial strategies for capital needs are reviewed each year or as needed.

Debt levels are maintained uniformly over the life of the debt.

Use of non-recurring revenue sources are prioritized and recommended to fund non-recurring
costs.

Page 76 of 279

Organizational Section

SCHOOL BUDGET DEVELOPMENT
Schools receive the majority of their funding based on Full-Time Equivalent (FTE). FTE is
reported to the Florida Department of Education four times a year; July (Survey 1), October (Survey
2), February (Survey 3), and June (Survey 4). Duval uses a decentralized budgeting system for
schools known as school based budgeting. In other words, schools make their own staffing decisions
so long as they are in compliance with district directives, Southern Association of Colleges and
Schools (SACS), School Improvement Plans, and Class Size Amendment IX guidelines. Federal
Entitlements and Grants are added above the State funding formula to assure others that supplanting
has not occurred. The State funding formula (FEFP) dollars and the Federal Fund dollars make up
the majority of operating dollars for a school.
Budgets are prepared in early spring for the next fiscal year based on projected weighted
FTE (WFTE). This projection is a combination of (a) current year actual October WFTE and (b) a
mid-January WFTE run adjusted for known anticipated events (such as a boundary change, a new
apartment complex, etc.) multiplied by a three-year trend factor. Each fiscal year the state
determines the Base Student Allocation (BSA), the amount by which the WFTE is multiplied to
determine the dollar amount of funding. Schools are allocated directly 83.5% of the Base Student
Allocation received from the state for each program. Remember that Federal funds are added above
the allocation for total operating revenue for a school.
Schools also receive other funds based on enrollment, program and educational needs.
Allocation details are then printed and distributed to principals in the form of Budget Guidelines.
These other funds that are allocated to the schools directly come from the 16.5% withheld from the
BSA, categoricals, and special allocations from the state.

BUDGET GUIDELINES
Budget Guidelines (issued each fiscal year) provide information to principals such as (a)
supplemental school funding, (b) budgeting for personnel including substitutes, custodial, and security,
budgeting for travel, master financing plan payments, pagers and utilities, and (c) average salary costs,
including benefits. The Budget Guidelines also lists FTE program weight factors.
Budgets for the upcoming fiscal year are prepared in the spring, using Budget Prep software
screens. Schools are given two weeks to prepare their balanced budget with assistance from their School
Advisory Council and Shared Decision Making Teams. All budgets must be in compliance with district
directives, Southern Association of Colleges and Schools (SACS), School Improvement Plans, and Class
Size Amendment IX guidelines. After these budgets are prepared, they are reviewed by the Budget and
Human Resources Departments and then locked and held until July 1 of the new fiscal year.

ADJUSTING SCHOOL BUDGETS
Budgets are adjusted in the new fiscal year for the actual number of students enrolled at the
beginning of school. This is known as the Fall Count. The Fall Count affords the district the
opportunity to move teachers to where students are located when the shifting of students has
occurred. October FTE Survey 2 is doubled and adjusted for a February factor to complete final
budgets. Budgets are adjusted by Budget Transfers, transferring money into the school from the
district, or transferring money out of the school to the district.

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Organizational Section

SCHOOL BUDGET DEVELOPMENT (Continued)
EXPENDITURES
The money each school has been allocated is budgeted, or appropriated, during the spring
budget process in the correct functions and objects for the expenditures a school plans to make.
Function and Object is the account coding structure adopted by the State of Florida and is described
in Financial and program Cost Accounting and Reporting for Florida Schools, also called the
Red Book.

A Fund is a self-balancing group of accounts in which transactions relating to a particular
purpose or funding source may be segregated for improved accountability.

A Function is the purpose for which expenditure is made; for example, basic instruction is
Function 5100. Function answers the question "why" or "where" the purchase is being made.

An Object is the type of expenditure made. For example, supplies are purchased from
Object 510. Object answers the question "what" is being purchased.

The District utilizes SAP as its total solutions software. SAP ties together Fund, Function and
Object through Fund, Functional Area and Commitment Items.

Page 78 of 279

Organizational Section

DIVISION BUDGET DEVELOPMENT
Working within a scarce resource environment creates the need for proper planning of the
utilization of those resources. The guidelines for the 2009-10 fiscal year are developed and require
individual departments to exercise due diligence in developing budget requests.

STRATEGIC PLANNING GUIDELINES
Zero-based budgeting is used for all commitment items including personnel. The primary
emphasis of zero-based budgeting means that all budget requests must be justified. All current positions
must be evaluated as to their success in accomplishing the department’s improvement plan and to the
value-added to the organization. Unless otherwise directed, the total dollar amount for each department’s
budget will increase only by the salary and health care increase from the previous year; the dollar amount
each department must balance to is provided by the Budget Services Department. Departments may not
exceed this amount unless another department within the division is adjusted to offset the change.
All Department Improvement Plan Priority Goal(s) are listed and cross-referenced to the District’s
core beliefs. Emphasis is placed on industry standards that are common measurement goals within the
Division’s area, the Council of Great City Schools findings, and best business practices of OPPAGA. All
Priority Operational Goals within the Department Improvement Plan must be provided.
The Division budget development process incorporated the following elements:
Required documents in strategic planning to be returned to Budget Services:

Mission Statement

Organizational Chart

Additional information to be maintained within each department:

Standard Operating Procedures

Cross-Training

Personnel Evaluations

Professional Development

Performance measures (Benchmarks)

Department Improvement Plan Priority Goals

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Organizational Section

CAPITAL BUDGET DEVELOPMENT
The School Board of Duval County, Florida is committed to ensuring that all students receive
a quality education within safe and secure learning environments. The development of a Long-Range
Facility Master Plan is intended to provide a macro view of the educational facilities that provide
Duval County Public School District students with equitable, appropriate, flexible, safe, and secure
environments.
The purpose of the Long-Range Facility Master Plan is to provide the School Board of Duval
County a “road map” for future facility needs. The goal is to provide a detailed demographic and
building condition analysis that will prepare the School Board for future facility needs decisions.
The Master Plan provides a listing of facility needs, a summary of deficiencies, life-cycle
costs, and estimates of construction cost. The plan also identifies new schools, additions,
replacements, and modernization projects that will require additional funding to accomplish.
The Long-Range Facility Master Plan consists of new construction, facility additions,
renovations, and modernization of existing school facilities to address growth, class-size reduction,
and current condition of facilities.
Included are strategies for infrastructure reduction and
consolidation of facilities in the District. The Master Plan also outlines the needs of each building, as
to whether that building should be renovated or replaced. Additions to buildings are also addressed
where applicable. Factors associated and related to the District’s policies and regulations have been
incorporated where appropriate. There are extensive databases which have been developed
itemizing all of the building characteristics, deficiencies, and life cycle needs.
School facility planning is an ongoing process. In a district the size of Duval County Public
Schools, there are numerous projects that are currently being completed. As these projects are
completed and new needs are identified, the databases associated with this study and the plan itself
will need to be updated.
The Long-Range Facility Master Plan is based on policies and identified goals established by
the School Board of Duval County Public Schools.
There are four main variables or needs driving the development of the Long-Range Facility
Master Plan.
They are enrollment growth, class size reduction, building conditions, and
program/grade configuration development. The facility implications of these variables result in the
need for new schools, additions, modernizations, replacements and infrastructure reduction.
Building conditions are generally gauged on a standard model called a facility condition index
or FCI. An FCI is a condition indicator that calculates the cost of repair vs. the cost of replacement of
a like facility. A general planning assumption is that if the cost of repairing a facility exceeds twothirds the cost of replacing the facility, the facility should be considered for replacement. However,
there are factors that can influence a district to renovate rather than to replace a facility such as
historic significance or impact on a certain area.
Due to the growth and demographic transitions of Duval County Public Schools and the City of
Jacksonville, the District can be categorized into three categories:

Current growth areas and new schools

Urban Core, declining enrollment and older facilities

Established neighborhood schools with next generation enrollment

Page 80 of 279

Organizational Section

CAPITAL BUDGET DEVELOPMENT (Continued)
The overall condition of the facilities in the Duval County Public School District is relatively
good. The current FCI is approximately 34% which indicates the condition of the facilities is good.
Though the current condition of facilities is good, it is projected that this will increase significantly in
percentage and cost over the next 20 years.
The challenge of the Master Plan is to balance the needs of growth, class-size reduction and
modernizations. The challenge within the modernization program is to balance renovations,
replacements, and addressing life cycle costs.
The Long-Range Master Plan not only focuses on the facility needs of today but it
incorporates what the projected facility needs will be for the next 20 years. A building today may
seem adequate but, based on the life cycle of its major systems [roofs, HVAC, electrical, plumbing,
interior finishes, pavement, etc.] significant renovations may be required during the course of the next
10 years. Even buildings constructed in the past 10 years will have improvement needs in the next
10 years.

New Construction: Based on the Projections and Strategic Plan for reduced class size, the
plan looks at the need for new schools to meet capacity requirements. Other increased
capacity needs would be addressed through additions to existing buildings.

Additions: Each facility and site is reviewed based on the projected enrollment and program
capacity and appropriate proposed additions are identified. The analysis also takes into
consideration the capacity of specific geographic areas to balance space needs in certain
areas that lack capacity.

Modernizations: Modernizations to most of the District’s schools are proposed. Depending
on the age and condition of the buildings, these modernizations vary significantly. These
modernizations range from major air-conditioning or roof replacements to minor building
improvements. Included was the identification of the life cycle cost associated with
maintaining the District’s school facilities. Even though a deficiency may not have been
identified since the current building system may still work based on industry standards of the
life expectancy of the system, the District is likely to incur a repair or replacement of this
system within the next 10 years. The life cycle cost of systems is based on national industry
standards adjusted to regional costs for Florida.

Replacements: School buildings generally have an expected life of between 30 and 50
years depending upon the quality of maintenance, construction materials, and climatic
environment. While the school may very well last beyond the expected period, in all
likelihood the building will begin to show considerable wear, will have increased energy costs
and may even experience failure of some or all of its building systems.

To determine whether a building should be renovated or replaced, financial modeling
suggests that as a building reaches 67 percent (FCI) of its replacement costs, consideration
should be given to replacing the building (two-thirds rule).

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Organizational Section

CAPITAL BUDGET DEVELOPMENT (Continued)

Infrastructure Reduction: As large growth districts age and demographics shift, there is
need to analyze whether or not schools are viable, appropriately located, and economically
efficient to the District. Because of these indicators, it is necessary to analyze facilities that
have low and declining enrollment, are aged beyond renovation and provide inappropriate
learning spaces for students. In these cases, it is necessary to review options such as
closing of facilities, consolidating schools in bordering neighborhoods or finding reuse of
facilities. It is the intent of this Master Plan that recommendations or processes be put into
place to find alternative uses for unused educational facilities, sell unneeded property, or
improve site conditions appropriate to communities.

Factors used to analyze facility candidates for infrastructure reduction can include aging
communities, redefinition of land use, shifting demographics, condition, size, enrollment of
facility, and/or need for educational space.

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Organizational Section

BUDGET APPROVAL
The Superintendent’s Proposed Budget is submitted to the School Board in July of each year
and at this time referred to as the Tentative Budget. The development of the (Tentative) budget
involved input from the School Board, Superintendent, staff, and individual school budget meetings.
The (Tentative) budget is approved for advertisement in the local newspaper within 24 days after the
start of the new school year which is July 1st. The newspaper advertisement informs the public of a
public hearing to be held on the school district’s (Tentative) budget and that public input will be
accepted at that time. Within 35 days of the start of the new year, the (Tentative) budget and new
tentative millage rates are adopted. Up to the point of the (Tentative) budget approval, the District
has been operating on the re-adoption of the prior year’s budget which is approved in June of each
year.
State Statue 200 also requires that a second public hearing be held on the District’s budget.
This public hearing has to be after the 64th day of the year but within 80 days. This makes the
window period between September 3rd and September 18th of each year for the District’s final public
hearing. The notification of the final public hearing is mailed to property owners from the property
appraiser’s office and is known as the Notice of Proposed Property taxes. The budget at this time is
known as the Final Budget and is also referred to as the District Summary. After the Board accepts
input from the public and takes part in discussion about issues, changes may be made, and then the
Final Budget and Final Millages for the year are adopted. At both public hearings, millage rates have
to be approved prior to approval of the budget. The Board still has the ability and authority to change
the budget during the course of the school year in that budgets are not static in nature and what is in
the best interest of the District through a budget amendment process. Budget documents can be
obtained from the Budget Services Office of the School System.
Below are the planned dates for the 2009-2010 budget adoption process. All of the proposed
dates are based on the assumption that the district will receive a Certified Taxable Value for the
district on or before July 1, 2009. Day One for the sequence of events in the budget adoption
process begins on the date the district receives the property assessment or July 1, whichever is later.
Following that date, and upon receipt of the required millage rate for Duval County from Department
of Education, the following Truth in Millage Requirements (TRIM) must be done:
June 8 Monday
July 16 Thursday

Board Meeting. Board re-adopts previous year’s budget until Tentative Budget is approved.
Principals on reappointment agenda.
Department of Education computes Required Local Effort (RLE) millage and certifies rate to
each district.

July 21 Tuesday

Submit Tentative Budget to the Board for approval
notices prior to the first public hearing. (LAW: within 24 days.)

July 25 Saturday

Publish Budget Advertisement in local newspaper. (LAW: within 29 days of Certification.)

July 28 Tuesday

Board Meeting. Conduct first public hearing and adopt the 2009-2010 Tentative Budget and millage.
(LAW: within 35 days; and no more than 2, no later than 5 days after Ad.)

July 31 Friday

Proposed Millage to Property Appraiser/Tax Collector. (LAW: within 35 days.)

August 11 Tuesday

Board Workshop. Budget Workshop with the Board, if requested.

September 15 Tuesday

Board Meeting. Annual Financial Report (AFR) approval and final Budget Resolutions. Final
public hearing to adopt final budget. (LAW: within 80 days, but not before 65 days after
Certification.)

September 18 Friday

2009-2010 Adopted final budget (District Summary) due to State. (LAW: within 3 days of
Board Approval.)

Page 83 of 279

to

advertise

required

Organizational Section

DIRECTION OF THE SCHOOL SYSTEM (STRATEGICALLY)
A good strategic plan should identify major strategic goals, operational needs, and the broad
actions required to meet those needs. It should delineate the measures by which success can be
judged along with current and targeted performance in the measured areas. The plan should connect
these goals, actions, measures, and targets to resources.
Duval County Public Schools’ Strategic Plan is intended to make clear to all stakeholders that
the district does know where it is headed. It is intended to be a living document subject to regular
revision as the School Board and Administration continue their dialogue with each other and with
members of the community on the needs of students and the ability to meet those needs within
available resources.
The Strategic Plan is based on the solid research of various reviews and investigations,
ranging from School Match to periodic financial audits. It is founded in the thoughtful community
inputs of the New Century Commission Report and the daily interaction of parents, students, and
other stakeholders with members of the School Board and employees of the school system. It draws
upon and is intended to reflect, in summary form, much of what can be seen in greater detail in the
district’s hierarchy of plans and programs. It is intended to outline for the community the district’s
strategic and operational goals, priority strategies, supporting programs, measurements of
performance, progress targets, and allocation of resources. It also describes the cycle and timelines
for the district’s strategic planning process. The Strategic Plan is available at our website at
www.duvalschools.org.

STRATEGIC PLAN
Goal 1. Increase Academic Achievement for All Students. Increase overall achievement for all
students while moving significantly toward eliminating the achievement gap of racial and ethnic groups and
students from low income families.
Goal 2. Significantly Increase the Graduation Rate.
graduating ready for post-secondary education and work.

Increase the percentage of students

Goal 3. Employ the Best Teachers and Principals. Hire, develop, support and retain the best
teachers and principals in the nation for all schools.
Goal 4. Establish Safe, Secure and Respectful Schools.
individuals are respected, valued and feel secure.

Establish safe schools where all

Goal 5. Engage Family and Community Support. Energize families, community, civic and business
leaders and corporations to engage in the success of education.
Goal 6. Deliver High Quality Support for Schools. Continually enhance school performance
through delivery of high quality District management, operational support, and customer service.

MISSION STATEMENT
The Duval County Public School System is committed to providing high quality educational
opportunities that will inspire all students to acquire and use the knowledge and skills needed to succeed in
a global economy and culturally diverse world.

Page 84 of 279

Organizational Section

FISCAL YEAR STRATEGIC PLANNING AND BUDGETING CYCLE

Preliminary
budget
information
available

Projected
School
Grades
available

June
Present to Board
1. Draft Strategic Plan
Annual Report and
2. Proposed Strategic
Plan for coming year

April – May
July
Departments finalize
Strategic Goals and
budgets

Board Approval and
begin implementation
of Strategic Plan

Budget
Cycle
January to March
November
District staff develops
tentative Strategic
Goals and Budgets

District staff prepare for
Board Retreat

December
Board Retreat
Annual Report
Topics for Retreat:
¾ New Board member
orientation
¾ Update on progress
toward strategic
objectives
¾ Goals for next year
¾ Boundary discussion
¾ Facilities plan
¾ Budget guidelines
¾ E-rate plan

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Page 86 of 279

Financial Section

FINANCIAL SECTION TABLE OF CONTENTS
III. FINANCIAL SECTION
Financial Section
Understanding the Florida Education School Funding Process
How to Read the Budget
Required Reporting

87
88
89
92
100

Consolidated Funds (all funds)
Consolidated Funds: Statement of Revenue & Appropriations

101
103

General Fund
Sources and Uses of Funds, Key Revenue Sources
Major Budgetary Allocations
General Fund: Statement of Revenue
General Fund: Statement of Appropriations
Comparison of Florida Education Finance Program Fourth Calculation 2009
to Second Calculation for 2010
Estimated Base Florida Education Finance Program Revenue
Transportation Profile
Historical Summary of Statistical Data (Number of Schools and Students)
General Fund Budget Key Points of Interest

106
106
109
110
112
113
114
115
116
117

Debt Service Fund
Sources and Uses of Funds
Debt Service Fund: Statement of Revenue and Appropriations
Certificates of Participation (COPS) Capacity
Percentage of Millage Pledged for Certificates of Participation (COPS)
Effects of Existing Debt Levels on Current and Future Budgets
Debt Service Key Points of Interest
Schedule of Indebtedness

119
119
120
121
121
122
122
123

Capital Projects Fund
Sources and Uses of Funds
Capital Improvements or Other Major Capital Spending Affects
Capital Projects Fund: Approved Budget Statement of Revenue
Capital Projects Fund: Approved Budget Statement of Appropriations
Capital Projects Summary Report
Long Range Facility Master Plan
Five Year Facilities Projects Plan
2009-2010 Major Maintenance List

124
124
125
126
127
128
129
130
131

Special Revenue Fund-Food Service
Sources and Uses of Funds
Special Revenue Fund-Food Service Key Points of Interest
Food Service Profile
Special Revenue Fund-Food Service: Statement of Revenue and Appropriations

136
136
137
137
138

Special Revenue Fund-Federal
Sources and Uses of Funds
Special Revenue Fund-Federal Designated Purpose Grant Funds
Special Revenue Fund-Federal: Statement of Revenue
Special Revenue Fund-Federal: Statement of Appropriations
Special Revenue Fund-ARRA Funds

140
140
141
143
144
142

Special Revenue Fund-American Recovery & Reinvestment Act (ARRA)
State Fiscal Stabilization Funds
Targeted ARRA Stimulus Funds
Other ARRA Stimulus Funds

145
148
151

Internal Service Fund
Sources and Uses of Funds
Internal Services Fund: Statement of Revenue and Appropriations

154
154
155

School Budgets
School Budgets Narrative
Aggregate Appropriations by Type of School
Aggregate Appropriations by School

156
156
157
158

Department Budgets
Department Budgets Narrative
Aggregate Appropriations by Division
Aggregate Appropriations by Departments

197
197
198
199

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Financial Section

FINANCIAL SECTION
This section displays all funds and pieces of the final budget in summary form to
establish a “big picture”. The “big picture” reflects a total educational final budget of
$1,712,321,373 including Internal Service Funds.
The annual appropriation of State revenue sources provides the basis from which current
and future financial and educational plans are developed. A plan cannot be developed without
considering how the national and state economy would impact local revenue sources.
The Consolidated Funds Schedules reviews revenues and expenditures and provides an
alternative way of viewing the budget by examining the type of services provided (function) and
the expenditure obtained (object).
The budget for Duval County Public Schools is $1.712 billion which consists of the
General Fund ($1.006 billion), the Debt Service Fund ($29.7 million), the Capital Projects Fund
($288.4 million), the Special Revenue Fund – Food Service ($47.1 million), Special Revenue
Fund – Federal ($109.6 million), ARRA Stimulus and State Stabilization Funds ($74.6 million) and
Internal Service Fund ($156.8 million).
The Consolidated Funds is the consolidation or roll up of all fund types into Statements
of Revenue and Appropriations and is the total budget for the District.
The General Fund comprises 58% of the budget and is the fund that provides for the day
to day needs of the District. $668.5 million of this fund lies in expenditures for salaries and
benefits. At least 87% of general fund expenditures are incurred in direct/indirect support of the
classroom.
The Debt Service Fund is established to pay principal and interest on the long-term debt
of the District.
The Capital Projects Fund reflects the District’s commitment to provide quality
educational facilities and environments for learning. The budget contains appropriations for new
construction, remodeling, renovation, purchases of land and land improvements, purchases of
furniture and equipment to replace and expand current technology.
The Special Revenue Fund-Food Service is comprised of Federal, State and Local
sources of revenue. Funds generated for this program are spent on salaries, benefits, food
supplies, equipment, warehousing costs, utilities, and maintenance.
The Special Revenue Fund-Federal is comprised of federally funded programs that
serve special needs of students throughout the District. A significant portion of the federal
programs target low performing students and students with disabilities. Included under this
category are American Recovery & Reinvestment Act (ARRA) stimulus funds for the district.
The Internal Service Fund is used to account for financial resources to be used for the
payment of claims and related expenses for worker’s compensation, general liability losses, as
well as self funding of employee health insurance and is also used to account for the financial
operations of the copy center on a break-even basis to District schools and departments.

Page 88 of 279

Financial Section

UNDERSTANDING THE FLORIDA EDUCATION SCHOOL
FUNDING PROCESS
THE GENERAL FUND
The general fund or “operating fund” is used for district expenditures including salaries
and benefits, supplies and materials, utilities and energy, day to day costs, and purchased
services.
Monies come from State sources, General Fund property tax, other local sources, (i.e.,
interest, and indirect costs) and beginning fund balances.
Traditionally, school districts received dollars by way of formulas based upon instructional
units or special services. However, in 1973, the Florida Education Finance Program (FEFP) was
enacted by the Florida Legislature. The intent of the law is: “To guarantee to each student in the
Florida Public Education System the availability of programs and services appropriate to his
educational needs which are substantially equal to those available to any similar student
notwithstanding geographic differences and varying local economic factors.”
To provide equalization of educational opportunity, the FEFP formula recognizes: (1)
varying local property tax bases; (2) varying education program costs; (3) varying costs of living;
and (4) varying costs for equivalent educational programs due to sparsity and dispersion of
student population.
The key feature of FEFP is funding based on the individual students and programs in
which they are participating rather than the number of teachers or number of classrooms. The
formula takes into consideration varying costs among programs, costs of living among the school
districts, economies of scale, local property tax bases, and levels of assessment of property
values among districts.
FEFP funds are generated by multiplying the number of full-time equivalent students
(FTEs) in each educational program by cost factors to obtain weighted FTE (WFTE). Weighted
FTEs are then multiplied by the base student allocation (BSA) and by the district cost differential
(DCD) to determine state and local FEFP funds.

FTE x Program Cost Factors = WFTE
WFTE x DCD x BSA = Base Funding
FTE, as defined in Section 1011.61, Florida Statutes, is one student in membership and
attendance, in one or more programs for 25 hours per week for 180 days. Department of
Juvenile Justice (DJJ) students may earn FTE for 240 to 250 days. There are four FTE survey
periods during one fiscal year (July, October, February, and June). Eligibility is determined by
verifying membership during survey week, and verifying one day of attendance during survey
week or one day during the previous six scheduled school days. The FTE calculation is based
on each student’s course schedule.
Program Cost Factors or weights serve to assure that each program receives its
equitable share of funds in relation to its relative cost per student. A basic student in grades 4-8
is counted as 1.000 FTE. Generally, cost factors are computed using a three-year average of
expenditures for each FEFP program from the annual program cost report. Base Student
Allocation (BSA) is determined annually by the Legislature. For 2009-2010 the BSA is $3,630.62
before the District Cost Differential (DCD) is applied. DCD is the average of each district’s Florida
Price Level Index for the most recent three years. Averaging reduces the immediate impact of
sudden changes to the index. Duval County’s DCD for 2009-2010 is 1.0146.

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Financial Section
UNDERSTANDING THE FLORIDA EDUCATION SCHOOL FUNDING
PROCESS (Continued)
General operating funding for public schools is provided from State, Local and Federal
sources. State funds represent 46.6% of the General Fund revenues and are provided primarily
by legislative appropriations. FEFP is the major source of state funds. While a number of tax
sources are deposited in the General Revenue Fund, the predominant tax source is sales tax.
Florida Lottery proceeds are used to finance Pre-School Projects, Florida School Recognition
Program, and payments of Classrooms First Construction bonds. Other funds are appropriated
by means of allocations that include Safe Schools, Instructional Materials, Student
Transportation, Florida Teachers Lead Program, and Class Size Reduction.
Capital Outlay funds are provided in two sections of the Constitution of the State of
Florida. Article XII, Section 9(d), provides a stated amount to each district annually from proceeds
of motor vehicle license. Article XII, Section 9(a) (2), provides that districts may share the
proceeds from gross receipts taxes as provided by legislative allocation.
Local support is derived mostly from property taxes. Each of the 67 school districts in the
state is a countywide district.
Each school district participating in the FEFP must levy the millage set for its Required
Local Effort (RLE) taxes. Each district’s RLE is determined by the Legislature and is certified by
the Department of Revenue and the Commissioner of Education. There is a limitation that local
RLE not exceed 90 percent of a district’s total FEFP entitlement. Duval County Schools’
Required Local Effort millage is 5.075 for 2009-2010.
School districts may also set discretionary tax levies.
(1) Capital outlay and maintenance. School boards may levy up to
1.500 mills as prescribed in section 1011.71, Florida Statutes, for new
construction and remodeling as set forth in section 1011.71, without regard to
prioritization in that section, site and site improvement or expansion to new
sites, existing sites, auxiliary and ancillary facilities, maintenance, renovation,
and repair school plants, and purchase of new and replacement of equipment
and vehicles. Payments for lease-purchase agreements for educational
facilities and sites are authorized in an amount not to exceed three-fourths the
proceeds of the millage levied under this authority. Violation of these
expenditure provisions results in an equal reduction of FEFP funds in the year
following the citation. Duval County currently levies 1.500 mills and has a
commitment to fund the repayment of Certificates of Participation (COPS), and
the payment of Qualified Zone Academy Bonds (QZAB) from this millage.
(2) Current Operations.
The Legislature set the maximum
discretionary current operation millage at 0.748 mills (The Legislature has a
compression adjustment to at least state average for discretionary millage).
(3) Prior Period Adjustment for Required Local Effort. Districts
must levy an amount equal to the millage provided by the Commissioner of
Education for prior period adjustments to property values. The amount of this
millage for 2009-2010 is .009 mills.
(3) Critical Operating Needs. Districts may levy .250 mills to meet the
critical needs of the District. This millage requires a super-majority vote by the
District’s School Board and a voter referendum in subsequent years in order to
continue this levy.
Qualified electors may vote an additional millage levy for operations and capital outlay
purposes for a period of two or four years. In addition to the maximum millage levied, by
referendum for four years, additional millage for operating purposes can be levied only up to an
amount that, when combined with non-voted millage levied, does not exceed 10 mills. Additional

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Financial Section
UNDERSTANDING THE FLORIDA EDUCATION SCHOOL FUNDING
PROCESS (Continued)
millage for two years does not have a cap. Tax levies for debt service are in addition to the levies
for current operation but are limited to 6.000 mills or borrowing up to 10% of tax base whichever
occurs first and 20 years duration except with State Board approval.
Budget revenue from local taxes must be determined by applying millage levies to 95
percent of the taxable value of property.
Board adoption of millage levies is governed by the advertising and public meeting
requirements of Chapter 200, Florida Statutes (Truth in Millage (TRIM)).
School boards are authorized to levy a sales surtax of up to 0.5 percent for capital outlay
purposes if approval is obtained by referendum. Proceeds of the surtax cannot be used for
operational expenses.

FEDERAL SUPPORT
The State Board is responsible for prescribing rules covering contracts or agreements
made with federal agencies. School districts receive funds from the federal government directly
and through the state as an administering agency. Examples include Individuals with Disabilities
Education Act (IDEA), Carl D. Perkins Vocational and Applied Technology Education Act,
National School Lunch Act, ESEA Title II-Eisenhower Professional Development, ESEA Title VIAid to Districts Entitlement.
Beginning with the 2009-2010 school year, districts will receive funds from the American
Recovery & Reinvestment Act (ARRA). These dollars are to be used to stimulate the economy
and will continue for two years. They include State Stabilization funds, Targeted ARRA Stimulus
funds and Other ARRA Stimulus funds. All expenditures of these funds must be tied to an
Assurance, Principle and Strategy. The main purpose of these funds is to save, continue and
create jobs for employees that may otherwise have their positions unfunded. The Assurances
and Principles are as follows:
ASSURANCES:
A.

Achieving equity in teacher distribution

B. Improving the collection and use of data
C. Regarding standards and assessments
D. Supporting struggling schools
PRINCIPLES:
A.

Spend funds quickly to save and create jobs

B. Improve student achievement through school improvement and reform
C. Insure transparency, reporting, and accountability
D. Invest one-time ARRA funds thoughtfully to minimize the “funding cliff”

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Financial Section

HOW TO READ THE BUDGET
This budget is consistent with the State Department of Education’s “RED BOOK” format which is
also known as CAMIS (Cost Analysis Management Information System).
It would be
unreasonable to expect those reviewing the budget to spend the many hours necessary to
become knowledgeable with the coding structure, but it would be helpful to become conversant
with the following definitions:
FUND CENTER is a school, department or location.
FUND: The books and financial records of the Duval County Public School Board are
maintained using fund accounting. The National Council on Governmental Accounting
and Financial Reporting Principles, defines fund accounting as follows:

“A fund is a fiscal and accounting entity with a self-balancing set of
accounts recording cash and other financial resources, together with all
related liabilities and residual equities or balances, and changes therein,
which are segregated for the purpose of carrying on specific activities or
attaining certain objectives in accordance with special regulations,
restrictions or limitation.”

OBJECT means the service or commodity obtained as the result of specific expenditures.
person or thing is used or exists.
FUNCTION means the action or purpose for which a person or thing is used or exists.
Function includes the activities or actions, which are performed to accomplish the
objectives of the enterprise.

FUND
Fund accounting expedites management control and ensures proper appropriation of
legislative instructions. The following funds are included in this document:
FUNDS:
10000-19999
20000-29999
300000000-39Z999999
40000-40001
41000-49999
43000-43999
44000-45999
48000-49999
70000-79999

General
Debt Service
Capital Outlay
Special Revenue – Food Service
Special Revenue – Other ARRA Stimulus
Special Revenue – State Fiscal Stabilization
Special Revenue – Targeted ARRA Stimulus
Special Revenue – Federal
Internal Service

THE GENERAL FUND: These funds cover day-to-day operational expenses for salaries,
benefits,
purchased
services,
energy,
supplies
and
materials,
furniture/fixtures/equipment, and other expenses for all employees not hired through a
grant, special federal project or food service activity.

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HOW TO READ THE BUDGET (Continued)

THE DEBT SERVICE FUND: Used to account for the payment of interest and principal of
general long-term debt. These funds incorporate repayment on the General Obligation
voter approved Bond Issue as well as several State Bond Issues incurred on behalf of the
Board. Also included, are debt payments on any capital outlay related loans.

THE CAPITAL PROJECTS FUND: These funds are used to account for the acquisition or
construction of capital facilities other than those facilities financed through Trust Funds.
These funds include the local voter approved Bond Issues, including local 1.500 mill
property tax levy and other state and local capital funding sources.

THE SPECIAL REVENUE PROGRAM: These funds are used to account for operations
for which revenues have been specifically designated by law or contract. These
revenues cannot be directed to other uses. These funds generally incorporate Food
Service operations and all Federal Projects as well as ARRA stimulus funds.

THE INTERNAL SERVICE FUND: The Internal Service funds provide the financing of
goods or services provided by one department or agency to other departments or
agencies of the governmental unit, or to other governmental units, on a cost
reimbursement basis. The Worker’s Compensation, Employee Health Insurance,
General Liability, and Printing Department, are maintained as an Internal Service fund.

DEFINITION OF OBJECTS
Object means the service or commodity obtained as the result of specific expenditures. The
Duval County School District uses seven major categories for objects. These are:






Salaries
Employee benefits
Purchased services
Materials and supplies
Capital outlay
Other expenses
Transfers

100 – Salaries
Amounts paid to employees of the school system who are considered to be in positions of a
permanent nature. This includes gross salary for personal services rendered while on the
payroll of the District. Salaries shall be classified as administrator, classroom teacher, other
certified, substitute teacher, paraprofessionals, other support personnel, and board members
and attorneys.
200 – EMPLOYEE BENEFITS
Amounts paid by the school system on behalf of employees. These amounts are not
included in gross salary. Such payments are fringe benefits and, while not paid directly to
employees, are part of the cost of employing staff. Benefits are to be identified with the
function in which the salaries were recorded. Employee benefits include retirement, social
security, group insurance, unemployment compensation, worker’s compensation and other
employee benefits.

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Financial Section

HOW TO READ THE BUDGET (Continued)
3xx – PURCHASED SERVICES
31X – PROFESSIONAL AND TECHNICAL SERVICES
Services, which by their nature can be performed only by persons with specialized skills
and knowledge which are acquired through intensive academic preparation. Included are
the services of architects, engineers, auditors, dentists, medical doctors, lawyers,
consultants, accountants, etc.
32X – INSURANCE AND BOND PREMIUMS
Insurance that the School Board carries to protect the school district. This includes
property, liability, fidelity bond, and fleet insurance. Does not include group health
insurance (object 2xx).
33X – TRAVEL
Costs for transportation, meals, hotel, registration fees, and other expenses associated
with traveling on business for the district.
35X – REPAIRS AND MAINTENANCE
Expenditures for repairs and maintenance services of instructional and non-instructional
equipment (e.g., music instruments and science equipment) when the repair is made by
an agency outside the school system.
36X – RENTAL
Expenditures for leasing or renting equipment, film, land and buildings for both temporary
and long-range use. Include fees charged for annual maintenance of software and
broadcast rights fees.
37X – COMMUNICATIONS
Expenditures to provide telephone services, telegraph service, and postage for the
district school system. Telephone service should be charged to function 7900. Other
communication costs should be identified with the appropriate function.
38X – PUBLIC UTILITY SERVICES OTHER THAN ENERY SERVICES
Expenditures for services usually provided by public utilities except energy services (see
object 4xx). Examples include water, sewage, and garbage collection.
39X – OTHER SERVICES
All other purchased services.
This includes printing, pest control and other
nonprofessional purchased services (Contracted custodial, food service and substitute
services).
4xx – ENERGY SERVICES
Expenditures for the various types of energy used by the district such as natural gas, bottled
gas, electricity, heating oil, gasoline, diesel fuel, and other energy services.
5xx –MATERIAL AND SUPPLIES
51X – SUPPLIES
Expenditures for consumable supplies for the operation of the District, including freight
and cartage. Examples include expenditures for instructional, custodial, maintenance
supplies, etc.

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HOW TO READ THE BUDGET (Continued)
52X – TEXTBOOKS
Expenditures for textbooks furnished free by districts, including freight. This includes the
cost of workbooks and textbook binding or repair, and text related materials. Both state
and local funded instructional materials are included.
53X – PERIODICALS
Expenditures for periodicals and newspapers ordered for the media center (function
6200). Periodicals for other functions should be charged to supplies (510). A periodical
is any publication appearing at regular intervals of less than one year and continuing for
an indefinite period.
57X – FOOD
Expenditures for food purchased for use in the food service program.
6xx – CAPITAL OUTLAY
610 – LIBRARY BOOKS
Expenditures for regular or incidental purchases of school library books available for
general use by students, including any reference books, even though such reference
books may be used solely in the classroom.
620 – AUDIO/VISUAL MATERIALS
Expenditures for non-consumable materials such as films, filmstrips, recording, exhibits,
charts, maps and globes regardless of cost, are charged to this account.
630 – BUILDINGS AND FIXED EQUIPMENT
All expenditures to acquire existing building or construct new buildings and additions.
Construction costs of buildings and additions consist of all expenditures for general
construction, advertisements for contracts; payments on contracts for construction
installation of plumbing, heating, lighting, ventilating and electrical systems; built-in
lockers; elevators, architectural and engineering services; travel expenses incurred in
connection with construction; paint and other interior and exterior decorating; and any
other costs connected with planning and construction of buildings or additions to
buildings.
64X – FURNITURE, FIXTURES AND EQUPMENT
Expenditures for initial or additional items of equipment such as furniture, furnishings,
machinery, and portable bleachers that are not integral parts of the building service
systems.
650 – MOTOR VEHICLES
Expenditures for all types of motor vehicles.
660 – LAND
Purchase of any land by the district.
670 – IMPROVEMENTS OTHER THAN BUILDINGS
Expenditures for improvement of sites such as fill dirt, sod, shrubs, initial purchases of
playground apparatus, flagpoles, gateways, and fences, which are not a part of the
building.

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HOW TO READ THE BUDGET (Continued)
680 – REMODELING AND RENOVATIONS
Expenditures for major permanent structural alterations. Remodeling or improvement of
buildings usually takes place within the existing floor area whereas a building addition
extends the floor area. Repairs to buildings and repairs of service systems are recorded
as maintenance of plant.
69X – COMPUTER SOFTWARE
The set of programs and associated documentation used to control the operation of a
computer. The two primary types of software are systems software and application
programs.
7xx – OTHER EXPENDITURES
Amounts paid for goods and services not otherwise classified above. This includes
expenditures for retirement of debt, payment of interest on debt, payment of dues and fees,
claims expense, and compensation paid to persons (including substitute teachers not under
written contract) on temporary appointment.
9xx – TRANSFERS
Interfund transactions within the same governmental reporting entity except loans, quasiexternal transactions and reimbursements. These transfers are permanent and must be
properly budgeted.

FUNCTION DEFINITION
Function means the action or purpose for which a person or thing is used or exists.
functional areas of the Duval County School District are classified into three broad areas:


The

Instruction
Instructional Support Services
General Support Services

INSTRUCTION
5100 – BASIC (FEFP K – 12)
The Basic Programs that is part of the FTE programs encompassing kindergarten through grade
twelve. Typical expenditures include teachers’ and paraprofessional salaries and benefits,
substitutes,
postage,
classroom
supplies
and
materials,
textbooks,
and
furniture/fixtures/equipment.
5200 – EXCEPTIONAL EDUCATION
Exceptional Education programs. Typical expenditures include teachers’ and paraprofessional
salaries and benefits, substitutes, travel expenses, classroom supplies, textbooks, and
furniture/fixtures/equipment.
5300 – VOCATIONAL EDUCATION (JOB PREP/SUPPLEMENTAL)
Vocational Education (Grades 6-12 programs). Typical expenditures include teachers’ and
paraprofessional salaries and benefits, substitutes, travel expenses, classroom supplies,
textbooks, and furniture/fixtures/equipment.
5500 – PRE-KINDERGARTEN
Pre-kindergarten program expenditures, including Voluntary Pre-kindergarten.

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HOW TO READ THE BUDGET (Continued)
5900 – OTHER INSTRUCTION
Instruction not qualifying for FEFP funding, such as instruction provided in recreation and leisure
courses. Lifelong Learning or Workforce Development. Childcare programs, if fee supported,
should be coded to Function 9100. Project or cost center accounting may be needed for such
programs in order to capture support costs.
INSTRUCTIONAL SUPPORT
6100 – PUPIL PERSONNEL SERVICES
Those activities which are designed to assess and improve the well being of pupils and to
supplement the teaching process. Typical expenditures include salaries and benefits for
guidance counselors, social workers, clerical staff, travel expenses, and supplies.
6200 – INSTRUCTIONAL MEDIA SERVICES
Expenditures associated with the school media center that includes all teaching and learning
resources, including hardware and content materials. Typical expenditures include salaries and
benefits for media specialists, clerical staff, supplies and materials, periodicals,
furniture/fixtures/equipment, and replacement of library books.
6300 – INSTRUCTIONAL AND CURRICULUM DEVELOPMENT SERVICES
Activities designed to assist teachers in developing the curriculum, preparing and utilizing special
curriculum materials, and understanding and appreciating the various techniques, which stimulate
and motivate pupils. Typical expenditures include salaries and benefits for administration and
clerical staff, travel expenses, supplies, to assist teachers in developing curriculum, and related
materials.
6400 – INSTUCTIONAL STAFF TRAINING SERVICES
Activities designed to contribute to the professional or occupational growth and competence of
members of the instructional staff during the time of their service to the school board of school.
Among these activities are workshops and demonstrations.
6500 – INSTRUCTION RELATED TECHNOLOGY
Technology activities and services for the purpose of supporting instruction. These activities
include expenditures for internal technology support as well as support provided by external
vendors using operating funds. These activities include costs associated with the administration
and supervision of technology personnel, systems planning and analysis, systems application
development, systems operations, network support services, hardware maintenance and support
services, and other technology-related costs that are related to the support of instructional
activities. Specifically, costs associated with the operation and support of computer learning labs,
media center computer labs, instructional technology centers, instructional networks, and similar
operations should be captured in this code.
GENERAL SUPPORT
7100 – BOARD OF EDUCATION
Expenditures of the School Board. Typical expenditures include salaries and fringe benefits for
School Board members, professional dues and fees, travel to perform their constitutional duties,
supplies and materials, legal costs for judgements, Board attorney costs, internal auditing (when
reporting to the board) and independent auditor costs.
7200 – GENERAL ADMINISTRATION (SUPERINTENDENT’S OFFICE)
Activities performed by the superintendent and assistant superintendents in providing general
direction and management of the school district. Typical expenditures include salaries and
benefits for the superintendent, assistant superintendents, regional superintendents, travel

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HOW TO READ THE BUDGET (Continued)
expenses, supplies, professional dues and fees, and equipment to implement policies and
manage the school system.
7300 – SCHOOL ADMINSTRATION
Consists of those activities concerned with directing and managing the operation of a particular
school. Typical expenditures include salaries and benefits for principals, assistant principals,
clerical staffs, school office supplies, equipment, travel expenses, and postage.
7400 – FACILITIES ACQUISITION AND CONSTRUCTION
Activities concerned with acquisition of land and buildings, constructing and remodeling buildings
and additions. Typical expenditures include salaries and benefits for facilities administrators,
facilities clerical staff, remodeling projects, and equipment, to support construction and
renovations of building and site improvements.
7500 – FISCAL SERVICES
Activities concerned with fiscal operations of the school district. Typical expenditures include
salaries and benefits for administration, clerical staff, travel expenses, supplies, equipment, and
to provide the fiscal controls for the school system, including budgeting, financial reporting,
payroll, program cost reporting, capital outlay, investing and banking, purchasing debt services,
Federal and food service accounting, accounts payable and accounts receivable.
7600 – FOOD SERVICES
Consists of those activities concerned with providing food to pupils and staff in a school or school
system. Typical expenditures include salaries and benefits of school food service staff,
purchases of food, and equipment for food preparation and serving.
7700 – CENTRAL SERVICES
Activities, other than general administration, which support each of the other instructional and
supporting services programs. These activities include Research and Development, Information
Services, Data Processing Services, Risk Management. Typical expenditures include salaries
and benefits for administration, clerical staff, travel expenses, supplies, fees, professional and
technical services and equipment.
7800 – PUPIL TRANSPORTATION SERVICES
Expenditures for transporting students to and from schools, either between home and school,
school and school, or on trips for curricular or co-curricular activities
7900 – OPERATION OF PLANT
Consists of housekeeping activities concerned with keeping school facilities open and ready for
use. Major components of the function are utilities, including telephone service, and custodial
costs. Typical expenditures include salaries and benefits for custodians, supplies and equipment
to provide house keeping activities that are repeated somewhat regularly.
8100 – MAINTENANCE OF PLANT
Activities concerned with keeping the ground, buildings, and equipment at an acceptable level of
efficiency through repairs or preventative maintenance. Typical expenditures include salaries and
fringe benefits for administration, tradesmen, craftsmen, clerical staff, repairs, supplies, and
equipment.
8200 – ADMINISTRATIVE TECHNOLOGY SERVICES
Technology activities that support the school district’s information technology systems, including
support of the administrative networks, maintenance of administrative information systems, and
administrative and managerial data processing. These activities include expenditures for internal

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Financial Section

HOW TO READ THE BUDGET (Continued)
technology support, as well as support provided by external vendors using operating funds.
These activities include costs associated with the administration and supervision of technology
personnel, systems planning and analysis, systems application development, systems
operations, network support services, hardware maintenance and support services, and other
technology-related administrative costs.
9100 – COMMUNITY SERVICE
Those activities that are not related to providing education for pupils in a school system such as
community recreation programs, civic activities, public libraries, custody and care of children, and
community welfare. Fee supported instructional programs are recorded in the 5500 function.
9200 – DEBT SERVICE
Expenditures for the retirement of debt and expenditures for interest on debt including interest on
current loans.
9700 – TRANSFER OF FUNDS
These are budgeted transactions, which withdraw money from one fund and place in another
fund, both of which are under the control of the same board.

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Financial Section

REQUIRED REPORTING
Each school district is required to submit a balanced operating budget to the
Commissioner of Education annually. The proposed budget includes an amount of federal, state
and local revenue for current operations and shall not exceed proposed expenditures, transfers,
and balances.
Revenues are usually determined by law are categorized by fund, source
(Federal, State, Local) and specific appropriation. Minimum expenditure requirements for
financial reporting are by Fund, Function, and Object.

FUNDS
A fund is a self-balancing group of accounts for recording financial resources.

GOVERNMENTAL FUNDS
General Fund - The fund used to account for all financial resources except those
required to be accounted for in another fund.
Debt Service Fund - The fund established to account for the accumulation of
resources for, and the payment of, general long-term debt principal and interest.
Capital Projects Fund - The fund created to account for the acquisition or
construction of major capital facilities.
Special Revenue Fund - Food Service - The fund used to account for food service
operations.
Special Revenue Fund - Federal - The fund used to account for federal grants and ARRA Stimulus
funds.

PROPRIETARY FUNDS
Internal Service Fund - The fund used to account for the financing of goods or services
provided by one department or agency to other departments or agencies of the governmental
unit, or to other governmental units, on a cost reimbursement basis.

REVENUE
Revenues are usually determined by law are categorized by fund, source (Federal, State,
Local) and specific appropriation.

EXPENDITURES
Expenditures are categorized at minimum by fund, function, and object. Function refers
to the objective or purpose of the expenditure. Object is the goods purchased or service
obtained. “Red Book” provided by the State of Florida is utilized to assure uniform chart of
accounts for school budgeting and financial reporting.

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Financial Section

CONSOLIDATED FUNDS (ALL FUNDS)
The Consolidated Funds is the consolidation or roll up of all fund types into a Statement
of Revenue and Appropriations and is the total budget for the District. The various funds that roll
up are General, Debt Service, Capital Projects, Special Revenue-Food Service, Special
Revenue-Federal, and Internal Service. It represents the total budget for the District including
transfers and Internal Service. The total budget for the District is $1.712 billion, a decrease of
$152.9 million or -8.2% over the previous year.

Budget Appropriations by Fund for 2009-2010
Total Budget $1,712,321,373
State Stabilization,
$43,666,932, 3%

ARRA Stimulus,
$30,967,167, 2%
Internal Service,
$156,769,656, 9%

Special Revenue Other, $109,580,475,
6%
Food Service,
$47,082,180, 3%
Capital Projects,
$288,407,587, 17%

General,
$1,006,172,080, 58%

Debt, $29,675,296,
2%

Source: DCPS Budget Consolidated Funds Statement, 2009-2010

ACTUAL
RESULTS

GENERAL

ACTUAL
RESULTS

ACTUAL
RESULTS

ACTUAL
RESULTS

APRROVED
BUDGET

DIFFERENCE
FROM

2005-2006

2006-2007

2007-2008

2008-2009

2009-2010

2009 to 2010

$ 896,916,178

$ 987,890,477

$ 1,052,099,812

$ 1,049,393,389

$ 1,006,172,080

$ (43,221,309)

$

DEBT SERVICE

$

91,978,695

$ 112,344,292

$

29,675,296

$ (82,668,996)

CAPITAL PROJECTS

$ 307,745,810

90,750,003

$ 312,812,876

$

91,288,028

$ 471,364,084

$ 413,318,411

$ 288,407,587

$ (124,910,824)

SPECIAL REVENUE - FOOD SERVICE

$

51,740,213

$

46,860,631

$

44,196,611

$

45,584,840

$

47,082,180

$

1,497,340

SPECIAL REVENUE - OTHER

$

89,111,636

$

91,568,309

$

79,773,508

$

85,577,656

$ 109,580,475

$

24,002,819

$

43,666,932

$

43,666,932

$

194,356

$

30,967,167

$

30,772,811
(2,028,236)

SPECIAL REVENUE - STATE STABILIZATION
SPECIAL REVENUE - ARRA STIMULUS
INTERNAL SERVICES

$

30,835,744

$ 1,467,099,584
LESS TRANSFERS

$

34,344,954

$ 1,432,754,630

$

37,652,072

$ 131,636,211

$ 158,797,892

$ 156,769,656

$

$ 1,568,072,393

$ 1,871,048,921

$ 1,865,210,836

$ 1,712,321,373

$ (152,889,463)

$

53,148,898

$ 113,685,461

$

47,943,079

$ (65,742,382)

$ 1,817,900,023

$ 1,751,525,375

$ 1,664,378,294

$ (87,147,081)

$

35,176,628

$ 1,532,895,765

Source: DCPS Budget Consolidated Funds Statement, 2009-2010

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Financial Section

CONSOLIDATED FUNDS (ALL FUNDS)
2009-2010 BUDGET

Source: DCPS Budget Consolidated Funds Statement, 2009-2010

Source: DCPS Consolidated Funds Statement, 2009-2010

Page 102 of 279

CONSOLIDATED FUNDS STATEMENT
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
CONSOLIDATED FUNDS

ACCOUNT DESCRIPTION

GENERAL
FUNDS

DEBT
SERVICE

CAPITAL
PROJECTS

SPEC. REV.
FOOD SERV.

SPEC. REV. SPEC. REV.
FEDERAL ARRA Stimulus

INTERNAL
SERVICE

APPROVED
BUDGET
2009-2010

ACTUAL
RESULTS
2008-2009

ACTUAL
RESULTS
2007-2008

STATEMENT OF REVENUE
ACTUAL
ACTUAL
RESULTS
RESULTS
2006-2007
2005-2006

FEDERAL
NATIONAL SCHOOL LUNCH ACT........

$0

$0

$0

$24,560,441

$0

$0

$0

$24,560,441

$26,787,024

$25,184,997

$24,251,910

$23,894,659

ESEA, TITLE I........................................

$0

$0

$0

$0

$45,728,270

$14,917,853

$0

$60,646,123

$34,891,503

$29,106,630

$33,032,018

$32,582,155

OTHER FEDERAL.................................

$1,250,000

$0

$0

$2,612,837

$63,793,623

$59,716,246

$0

$127,372,706

$53,777,985

$52,611,466

$62,172,658

$60,424,298

TOTAL FEDERAL......................................

$1,250,000

$0

$0

$27,173,278 $109,521,893

$74,634,099

$0

$212,579,270

$115,456,512

$106,903,093

$119,456,586

$116,901,112

FEFP......................................................

$323,533,077

$0

$0

$0

$0

$0

$0

$323,533,077

$300,105,949

$368,237,774

$298,617,702

$274,526,202

LOTTERY...............................................

$0

$0

$0

$0

$0

$0

$0

$0

$3,146,217

$6,186,777

$5,104,410

$6,163,916

STATE

Page 103 of 279

OTHER STATE......................................

$145,336,543

$3,707,140

$4,308,629

$855,300

$0

$0

$0

$154,207,612

$200,769,457

$203,426,648

$302,418,300

$236,507,781

TOTAL STATE...........................................

$468,869,620

$3,707,140

$4,308,629

$855,300

$0

$0

$0

$477,740,689

$504,021,623

$577,851,199

$606,140,412

$517,197,899

LOCAL
LOCAL FROM MILLAGE........................

$360,384,286

$0

$88,684,056

$0

$0

$0

$0

$449,068,342

$474,562,626

$456,821,287

$404,629,149

$380,876,169

OTHER LOCAL......................................

$19,183,310

$0

$286,357

$17,982,523

$0

$0

$108,033,005

$145,485,195

$154,915,352

$162,026,849

$69,468,186

$60,829,700

TOTAL LOCAL...........................................

$379,567,596

$0

$88,970,413

$17,982,523

$0

$0

$108,033,005

$594,553,537

$629,477,978

$618,848,136

$474,097,335

$441,705,869

FROM CAPITAL OUTLAY......................

$32,482,605

$15,401,892

$0

$0

$0

$0

$0

$47,884,497

$70,045,541

$48,496,144

$29,995,233

$30,931,507

OTHER TRANSFERS............................

$0

$0

$0

$0

$58,582

$0

$0

$58,582

$43,639,920

$4,652,754

$5,181,395

$3,413,447

TOTAL TRANSFERS.................................

$32,482,605

$15,401,892

$0

$0

$58,582

$0

$0

$47,943,079

$113,685,461

$53,148,898

$35,176,628

$34,344,954

$0

$0

$27,220,000

$0

$0

$0

$0

$27,220,000

$836,985

$148,756,703

$34,072

$2,888,164

RESERVED FUND BALANCE...............

$60,969,177

$10,566,264

$65,025,194

$575,888

$0

$0

$48,736,651

$185,873,174

$271,673,369

$195,026,114

$122,644,359

$135,209,752

UNAPPROPRIATED FUND BALANCE.

$63,033,082

$0 $102,883,351

$495,191

$0

$0

$0

$166,411,624

$230,058,908

$170,514,778

$210,523,001

$218,851,834

TOTAL FUND BALANCE...........................

$124,002,259

$10,566,264 $167,908,545

$1,071,079

$0

$0

$48,736,651

$352,284,798

$501,732,277

$365,540,892

$333,167,360

$354,061,586

TOTAL REVENUE ALL SOURCES.......... $1,006,172,080

$29,675,296 $288,407,587

$47,082,180 $109,580,475

$74,634,099

$156,769,656

$1,712,321,373

$1,865,210,836

$1,871,048,921

$1,568,072,393

$1,467,099,584

TRANSFERS

NON-REVENUE SOURCES
TOTAL NON-REVENUE SOURCES..........
FUND BALANCES

Financial Section

CONSOLIDATED FUNDS STATEMENT
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
CONSOLIDATED FUNDS
ACCOUNT DESCRIPTION

GENERAL
FUNDS

DEBT
SERVICE

CAPITAL
PROJECTS

SPEC. REV.
FOOD SERV.

SPEC. REV.
FEDERAL

$0
$0
$0
$0
$0
$0
$19,080,587
$19,080,587

$0
$0
$0
$0
$0
$215,237,803
$0
$215,237,803

$4,024,623
$1,712,352
$35,810,401
$1,077,897
$2,630,704
$150,000
$525,980
$45,931,957

$48,091,260
$19,041,532
$25,338,611
$13,800
$11,553,183
$2,370,419
$3,171,670
$109,580,475

$0

$47,884,497

$0

$0

$0
$0
$0
$10,594,709
$0
$10,594,709
$29,675,296

$0
$0
$25,285,287
$0
$0
$25,285,287
$288,407,587

$0
$507,427
$642,796
$0
$0
$1,150,223
$47,082,180

$0
$0
$0
$0
$0
$0
$109,580,475

SPEC. REV.
ARRA

INTERNAL
SERVICE

APPROVED
BUDGET
2009-2010

ACTUAL
RESULTS
2008-2009

ACTUAL
RESULTS
2007-2008

STATEMENT OF APPROPRIATIONS
ACTUAL
ACTUAL
RESULTS
RESULTS
2006-2007
2005-2006

APPROPRIATIONS BY
OBJECT CLASSIFICATIONS
100
200
300
400
500
600
700

900
920
973
976
974
976

Page 104 of 279

SALARIES......................................................
$482,671,570
EMPLOYEE BENEFITS.................................
$185,815,639
PURCHASED SERVICES.............................. $149,604,299
ENERGY SERVICES.....................................
$26,590,339
MATERIALS AND SUPPLIES........................
$96,870,115
CAPITAL OUTLAY.........................................
$5,528,409
$831,202
OTHER EXPENSES.......................................
SUBTOTAL..................................................... $947,911,573
TRANSFERS:
TRANSFERS OUT.........................................
$58,582
RESERVES & ENDING FUND BALANCES:
RESERVE FOR ENCUMBRANCES..............
$0
$2,474,733
RESERVE FOR INVENTORY........................
UNAPPROPRIATED FUND BALANCE.........
$37,234,766
$1,500,000
RESTRICTED FUND BALANCE....................
$16,992,426
CONTINGENCY RESERVE...........................
$58,201,925
SUBTOTAL.....................................................
TOTAL BY OBJECT....................................... $1,006,172,080

$43,683,484
$384,643
$15,831,859
$139,242
$3,623,407
$9,811,990
$40,000
$0
$7,141,360
$111,253
$3,200,901
$1,500
$1,113,088 $116,561,341
$74,634,099 $127,009,969

$578,855,580
$222,540,624
$224,188,708
$27,722,036
$118,306,615
$226,489,032
$141,283,868
$1,539,386,463

$594,415,108
$192,489,985
$192,685,639
$25,260,269
$39,629,700
$182,459,753
$172,213,807
$1,399,154,261

$599,519,598
$194,022,216
$185,265,334
$23,595,111
$37,079,798
$164,582,861
$111,369,092
$1,315,434,010

$568,095,529
$188,305,755
$176,883,331
$22,568,609
$41,921,752
$131,431,576
$40,349,293
$1,169,555,845

$529,525,888
$164,400,231
$165,317,504
$22,237,058
$40,137,327
$130,792,211
$37,986,038
$1,090,396,257

$0

$47,943,079

$113,685,461

$53,148,898

$35,176,628

$34,344,954

$0
$0
$0
$0
$0
$0
$0 $29,759,687
$0
$0
$0 $29,759,687
$74,634,099 $156,769,656

$0
$2,982,160
$63,162,849
$41,854,396
$16,992,426
$124,991,831
$1,712,321,373

$70,756,534
$2,982,160
$149,073,821
$112,134,480
$17,424,119
$352,371,114
$1,865,210,836

$101,968,800
$4,280,314
$269,932,368
$108,649,746
$17,634,791
$502,466,019
$1,871,048,927

$59,924,120
$4,408,392
$168,725,694
$112,646,923
$17,634,791
$363,339,920
$1,568,072,393

$44,379,776
$3,883,529
$199,280,255
$82,983,691
$11,831,122
$342,358,373
$1,467,099,584

$0

Financial Section

CONSOLIDATED FUNDS STATEMENT
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
CONSOLIDATED FUNDS
ACCOUNT DESCRIPTION

GENERAL
FUNDS

DEBT
SERVICE

CAPITAL
PROJECTS

SPEC. REV.
FOOD SERV.

SPEC. REV.
FEDERAL

$590,953,975
$43,738,375
$13,602,542
$26,774,043
$13,095,119
$11,370,697
$1,786,636
$4,147,486
$60,096,049
$2,324,938
$5,945,445
$0
$16,247,092
$48,946,809
$70,457,894
$31,269,246
$6,551,869
$577,112
$26,246
$947,911,573

$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$19,080,587
$19,080,587

$0
$0
$0
$0
$0
$0
$0
$0
$0
$215,237,803
$0
$0
$0
$0
$0
$0
$0
$0
$0
$215,237,803

$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$45,931,957
$0
$0
$0
$0
$0
$0
$0
$45,931,957

$36,364,061
$27,210,925
$286,786
$18,574,153
$18,603,345
$67,809
$0
$2,911,413
$44,373
$511,224
$2,276,168
$0
$553,435
$1,656,661
$149,353
$0
$0
$370,769
$0
$109,580,475

$0

$47,884,497

$0

$0

$0
$0
$0
$10,594,709
$0
$10,594,709
$29,675,296

$0
$0
$25,285,287
$0
$0
$25,285,287
$288,407,587

$0
$507,427
$642,796
$0
$0
$1,150,223
$47,082,180

$0
$0
$0
$0
$0
$0
$109,580,475

SPEC. REV.
ARRA

INTERNAL
SERVICE

APPROVED
BUDGET
2009-2010

ACTUAL
RESULTS
2008-2009

ACTUAL
RESULTS
2007-2008

STATEMENT OF APPROPRIATIONS
ACTUAL
ACTUAL
RESULTS
RESULTS
2006-2007
2005-2006

APPROPRIATIONS BY
FUNCTION CLASSIFICATION

Page 105 of 279

5000
6100
6200
6300
6400
6500
7100
7200
7300
7400
7500
7600
7700
7800
7900
8100
8200
9100
9200

9700
9800
9800
9800
9800
9800

INSTRUCTION...............................................
PUPIL PERSONNEL SERVICES...................
MEDIA SERVICES.........................................
CURRICULUM SERVICES............................
STAFF TRAINING..........................................
INSTRUCTION RELATED TECHNOLOGY…
SCHOOL BOARD...........................................
GENERAL ADMINISTRATION.......................
SCHOOL ADMINISTRATION.........................
FACILITIES ACQUISITION AND CONSTRUCTION......

FISCAL SERVICES........................................
FOOD SERVICE............................................
CENTRAL SERVICES....................................
PUPIL TRANSPORTATION...........................
OPERATION OF PLANT................................
MAINTENANCE OF PLANT...........................
ADMIN. TECHNOLOGY SERVICE………….
COMMUNITY SERVICES..............................
PRINCIPAL AND INTEREST.........................
SUBTOTAL.....................................................
TRANSFERS:
TRANSFERS OUT.........................................
$58,582
RESERVES & ENDING FUND BALANCES:
RESERVE FOR ENCUMBRANCES..............
$0
$2,474,733
RESERVE FOR INVENTORY........................
UNAPPROPRIATED FUND BALANCE.........
$37,234,766
$1,500,000
RESTRICTED FUND BALANCE....................
$16,992,426
CONTINGENCY RESERVE...........................
$58,201,925
SUBTOTAL.....................................................
TOTAL BY FUNCTION................................... $1,006,172,080

$49,594,396
$0
$4,756,059
$0
$1,771,922
$0
$1,996,341
$0
$14,144,726
$0
$56,120
$0
$0
$0
$628,494
$0
$1,218,877
$0
$0
$0
$0
$0
$41,854
$0
$0 $127,009,969
$400,310
$0
$0
$0
$0
$0
$25,000
$0
$0
$0
$0
$0
$74,634,099 $127,009,969

$676,912,432
$75,705,359
$15,661,250
$47,344,537
$45,843,190
$11,494,626
$1,786,636
$7,687,393
$61,359,299
$218,073,965
$8,221,613
$45,973,811
$143,810,496
$51,003,780
$70,607,247
$31,269,246
$6,576,869
$947,881
$19,106,833
$1,539,386,463

$624,241,174
$58,962,043
$16,260,375
$17,533,113
$37,653,297
$8,357,566
$1,839,800
$5,928,964
$56,558,579
$176,861,723
$5,711,080
$43,738,712
$127,480,555
$48,083,077
$65,600,625
$29,607,895
$8,489,802
$1,159,035
$65,086,846
$1,399,154,261

$0

$47,943,079

$113,685,461

$53,157,302

$35,176,628

$0
$0
$0
$0
$0
$0
$0 $29,759,687
$0
$0
$0 $29,759,687
$74,634,099 $156,769,656

$0
$2,982,160
$63,162,849
$41,854,396
$16,992,426
$124,991,831
$1,712,321,373

$70,756,534
$2,982,160
$149,073,821
$112,134,480
$17,424,119
$352,371,114
$1,865,210,836

$101,968,800
$4,280,314
$269,932,368
$108,649,746
$17,634,791
$502,466,019
$1,871,048,921

$59,924,120
$4,408,392
$168,725,694
$112,646,923
$17,634,791
$363,339,920
$1,568,072,393

$0

$628,973,545
$58,915,881
$17,364,019
$18,600,777
$37,322,531
$8,919,378
$1,603,050
$6,744,979
$58,134,122
$146,447,198
$5,677,487
$43,037,044
$99,159,894
$47,013,217
$62,147,058
$30,939,974
$8,474,441
$483,167
$35,467,838
$1,315,425,600

$593,183,318
$57,779,071
$16,733,404
$21,051,565
$33,655,261
$10,679,574
$1,985,051
$6,805,967
$55,669,796
$116,391,376
$5,776,102
$45,150,660
$27,155,344
$47,160,592
$60,122,128
$31,858,778
$7,051,374
$738,863
$30,607,621
$1,169,555,845

$537,561,456
$59,953,495
$16,473,866
$20,814,671
$31,962,937
$10,165,915
$1,652,587
$7,488,723
$38,828,884
$113,774,823
$5,519,393
$47,225,059
$25,055,629
$45,797,920
$60,723,061
$30,303,724
$6,375,648
$1,276,257
$29,442,209
$1,090,396,257
$0
$34,344,954
$0
$44,379,777
$3,883,529
$199,280,254
$82,983,691
$11,831,122
$342,358,373
$1,467,099,584

Financial Section

Financial Section

GENERAL FUND
SOURCES AND USES OF FUNDS OVERVIEW
The daily activities of the school district are accounted for in the General Fund when they
are not designated for another fund. Activities in the General Fund are for the conduct of
educational and support services programs. Examples of General Fund expenses are salaries of
employees; fringe benefits of employees; contracted services with vendors; materials and
supplies used to carry out operations; instructional materials and textbooks, professional fees;
legal costs; utilities; transportation costs of getting children to and from school; custodial services
to keep schools clean and healthy; and numerous other operational type expenses.
Total estimated revenues (including transfers and non-revenue sources) for fiscal year
2009-2010 amount to $1,006,172,080. Carryforward fund balance figures include carryforward
encumbrances of $5,662,879, carryforward restricted for categoricals $51,331,565, designated
for a specific purpose $1,500,000, restricted reserves for inventory $2,474,733, a contingency
reserve of $16,992,426 and unrestricted balances of $46,040,596 for a total of $124,002,259.
Proposed General Fund expenditures total $947,970,155 (including transfers).

SOURCES OF FUNDS
Resources of the General Fund are derived from local, state, and federal sources. Local
sources are 37.72% of the total estimated revenue base; primarily property taxes, fees, interest
income, and indirect cost reimbursements. State sources account for 46.60% with Federal
sources accounting for less than 1%. A significant portion of the State revenue the District
receives is restricted and must be spent based on specific criteria.

Source: DCPS Budget General Funds Revenue Statement 2009-2010

Page 106 of 279

Financial Section
GENERAL FUND
KEY REVENUE SOURCES 2009-2010
FEDERAL
FEDERAL IMPACT FUNDS - $500,000
Funds provided to the district as non-earmarked funds to be used for the support of the total
school program when increased enrollment is attributable to federally connected activities. A
district may qualify for revenue from this source during any school year, when minimum
conditions are met. In order to be eligible, not less than three percent of the total average daily
attendance (K-12) must result from pupils who have a parent employed on an eligible federally
owned property within the state of Florida. The parent may be a member of the Armed Forces
stationed on such property as a private individual, a civil service employee, or an employee of a
contractor working on this property.
RESERVE OFFICER TRAINING CORPS (ROTC) - $550,000
Funds received to assist districts in establishing Reserve Officers Training Corps programs at
schools within the districts.
STATE
FLORIDA EDUCATION FINANCE PROGRAM (FEFP – state portion) - $323,533,077
The state provides revenues for current operations to individual districts under this program. The
Florida Education Finance Program (FEFP) is calculated five times for each year’s appropriation.
Each district participating in the state appropriations for the FEFP must provide evidence of its
effort to maintain an adequate school program throughout the district and must meet at least
minimum state requirements.
The following amounts are no longer categorical and are included in the total FEFP funds above:
FLORIDA TEACHER’S LEAD PROGRAM - $1,586,561
These funds are received from the state as categorical funding. The funds are disbursed
in the form of stipends to classroom teachers for materials and supplies to be used by
students assigned to the teachers.
INSTRUCTIONAL MATERIALS - $10,696,338
These funds are received from the state as categorical funding. This funding allocation is
used for the purchase of instructional materials for classrooms.
TRANSPORTATION - $18,828,840
These are categorical funds provided by the state for student transportation.
SCHOOL RECOGNITION FUNDS - $5,028,820
These are categorical funds the state awards to schools that sustain high performance or
demonstrate substantial improvement in student performance.
CLASS SIZE REDUCTION OPERATING FUNDS - $139,074,271
State categorical funding received by districts in order to achieve compliance with the Class Size
- State Constitutional Amendment IX requirements.

Page 107 of 279

Financial Section
GENERAL FUND
KEY REVENUE SOURCES 2009-2010 (Continued)
LOCAL
TAXES Required Local Effort and Discretionary Local Effort - $344,803,610
Taxes levied by a school district on the assessed valuation of real and personal property located
within the district. The budgeted tax revenues must represent at least 95 percent of the yield
from the proposed millage.
TAXES – Critical Operating Needs - $14,780,676
Taxes levied by a super majority of the School Board to meet the critical operating needs of the
district. This levy requires voter referendum in order to continue in future years.
OTHER SCHOOLS, COURSES AND CLASSES FEES - $1,234,090
Other student fees authorized by state statute and by the school board.

The underlying assumptions for the General Fund - Key Revenue Sources are as follows:
a. Federal funding amounts are estimates on previous years’ collections.
b. State funding amounts are from the second calculation of the Florida Education
Finance Program (FEFP).
c. Local funding amounts for taxes are based on 95% collection rate on tax levies.
Fees are based on prior collections.

USES OF FUNDS
The resources of the General Fund are used primarily for salaries ($482.7 million) and
employee benefits ($185.8 million) totaling $668.5 million, or approximately 66% of total
estimated budget. From a functional point of view, expenditures for instruction ($591.0 million)
and instructional support (pupil personnel, instructional media, curriculum development, in-service
training, instruction related technology), school administration, custodial services, utilities, and
transportation ($288.1 million) account for approximately 87.4% of the budget. Expenditures for
Other Support Services make up the balance or approximately 12.6% of the budget.

Source: DCPS Budget General Funds Statement of Appropriations, 2009-2010

Page 108 of 279

Financial Section

USES OF FUNDS (Continued)

Source: DCPS Budget General Funds Statement of Appropriations, 2009-2010

MAJOR BUDGETARY ALLOCATIONS
The following major objectives are the focus of the 2009-2010 budget:

Comply with seventh year requirement of the Class Size Amendment IX initiative. Class Size
Amendment IX funding from the State is increasing from $132.2 million to $139.1 million, an
increase of $6.9 million (5.2%).

Student membership is projected to decrease by 389 FTEs (<.31%>).

Continue to provide non-contributory health insurance for individual employees. Health
insurance premiums, on average per employee, will increase by approximately $540 (9.6%)
from $5,618 to $6,158.

Elementary Art, Music, and Physical Education Initiatives were funded for a sixth year, total
program cost of $16.4 million.

Additional funding is included for increases in transportation costs due to No Child Left
Behind’s Annual Yearly Progress, fuel costs, additional mileage and incremental increase in
contracted costs (for cost of living) at $.6 million.

Media Specialist and Guidance Counselor Initiative are funded once again at $7.8 million.

Page 109 of 279

Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
GENERAL FUND

ACCOUNT DESCRIPTION

STATEMENT OF REVENUE
2006-2007
ACTUAL
RESULTS

2007-2008
ACTUAL
RESULTS

2008-2009
APPROVED
BUDGET

2008-2009
AMENDED
BUDGET

2008-2009
ACTUAL
RESULTS

2009-2010
APPROVED
BUDGET

INCREASE
(DECREASE)

3100
3121
3191
3199

FEDERAL
IMPACT AID........................................................................
R.O.T.C...............................................................................
MISCELLANEOUS FEDERAL DIRECT.............................
TOTAL FEDERAL...............................................................

$553,248
$599,255
$232,402
$1,384,905

$420,827
$551,904
$268,333
$1,241,064

$450,000
$520,000
$220,000
$1,190,000

$652,428
$672,495
$225,993
$1,550,916

$652,428
$672,494
$225,993
$1,550,915

$500,000
$550,000
$200,000
$1,250,000

($152,428)
($122,494)
($25,993)
($300,915)

3200
3202
3255
3299

FEDERAL THROUGH STATE
MEDICAID………………………………………………………
NATIONAL FOREST FUNDS.............................................
HURRICANE EMERGENCY IMPACT………………………
TOTAL FEDERAL THROUGH STATE...............................

$0
$0
$174,240
$174,240

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$579,040
$579,040

$0
$0
$0
$0

$0
$0
($579,040)
($579,040)

3300 STATE
REVENUE FROM STATE SOURCES:
3310 FLORIDA EDUCATION FINANCE PROGRAM..................
3323 CAPITAL OUTLAY & DEBT SERVICE ADMIN..................
SUBTOTAL.........................................................................

$298,617,702
$65,847
$298,683,549

$260,124,115
$64,990
$260,189,105

$226,638,491
$0
$226,638,491

$192,657,264
$65,847
$192,723,111

$192,657,264
$65,847
$192,723,111

$188,613,626
$65,900
$188,679,526

($4,043,638)
$53
($4,043,585)

CATEGORICAL STATE SOURCES:
3310 FLORIDA TEACHERS LEAD PROGRAM..........................
3335 DIAGNOSTIC RESOURCE CENTER.................................
3310 INSTRUCTIONAL MATERIALS..........................................
SUBTOTAL.........................................................................

$2,128,020
$85,611
$12,215,845
$14,429,476

$2,277,096
$82,187
$12,263,947
$14,623,230

$1,745,798
$83,232
$11,957,885
$13,786,915

$1,745,798
$83,232
$11,830,097
$13,659,127

$1,745,798
$75,643
$11,539,235
$13,360,676

$1,586,561
$10,696,338
$12,282,899

($159,237)
($75,643)
($842,897)
($1,077,777)

3341
3342
3343
3344

OTHER STATE REVENUE:
RACING COMMISSION......................................................
STATE FOREST FUNDS....................................................
STATE LICENSE TAX........................................................
LOTTERY...........................................................................
SUBTOTAL.........................................................................

$446,500
$7,493
$257,744
$5,104,410
$5,816,147

$445,479
$581
$414,103
$6,186,777
$7,046,940

$446,500
$1,000
$350,000
$5,171,999
$5,969,499

$446,500
$7,328
$359,588
$3,149,000
$3,962,416

$446,500
$7,328
$362,055
$3,146,217
$3,962,100

$446,500
$4,000
$350,000
$0
$800,500

$0
($3,328)
($12,055)
($3,146,217)
($3,161,600)

3310
3310
3355
3310
3310
3371
3372
3310
3310
3310
3310
3375
3376
3378
3362
3361
3363

OTHER CATEGORICAL SOURCES:
ESE GUARANTEE ALLOCATION……………………………
TRANSPORTATION...........................................................
TRANSPORTATION
CLASS SIZE REDUCTION/OPERATING FUNDS…………
SAFE SCHOOLS................................................................
MAP Teacher Performance…………………………………
VOLUNTARY PREK PROGRAMS……………………………
PRE-SCHOOL PROGRAMS..............................................
SUPPLEMENTAL ACADEMIC INSTRUCTION……………
SUMMER READING ALLOCATION…………………………
READING ALLOCATION………………………………………
MILLAGE EQUALIZATION……………………………………
INSTRUCTIONAL TECHNOLOGY.....................................
TEACHER TRAINING…………………………………………
FULL SERVICE SCHOOLS………………………………….
TEACHER RECRUITMENT……………………………………
SCHOOL RECOGNITION……………………………………
EXCELLENT TEACHING………………………………………
SUBTOTAL.........................................................................

$52,807,210
$20
$20,761,551
761 551
$101,560,403
$4,155,294
$0
$266,697
$0
$32,889,809
$0
$5,265,918
$13,161,945
$0
$0
$45,915
$0
$5,348,285
$2,442,235
$238,705,262

$53,080,572
$21
$21,164,550
164 550
$127,617,920
$4,177,416
$0
$362,101
$0
$33,256,388
$0
$5,256,663
$12,342,620
$0
$0
$89,014
$0
$5,223,765
$2,504,056
$265,075,065

$50,989,201
$20
$20,439,572
439 572
$135,915,963
$4,024,833
$7,091,628
$101,282
$0
$32,293,843
$0
$5,119,544
$10,157,448
$0
$0
$0
$0
$4,440,200
$0
$270,573,514

$49,887,834
$20
$20,228,182
228 182
$132,179,525
$3,938,326
$7,091,628
$142,975
$0
$31,596,296
$0
$5,004,008
$9,930,593
$0
$0
$114,081
$0
$5,699,329
$2,139,076
$267,951,853

$49,887,834
$20
$20,241,212
241 212
$132,179,525
$3,938,326
$7,091,628
$142,975
$0
$31,596,296
$0
$5,004,008
$9,930,593
$0
$0
$114,081
$0
$5,699,329
$2,139,076
$267,964,883

$46,038,232
$18
$18,828,840
828 840
$139,074,271
$3,806,970
$5,353,381
$42,860
$0
$29,424,466
$0
$4,674,781
$14,509,872
$0
$0
$0
$0
$5,028,820
$0
$266,782,493

($3,849,602)
($1,412,372)
($1 412 372)
$6,894,746
($131,356)
($1,738,247)
($100,115)
$0
($2,171,830)
$0
($329,227)
$4,579,279
$0
$0
($114,081)
$0
($670,509)
($2,139,076)
($1,182,390)
$323,533,067

$1,236,081
$558,870,515

$1,818,241
$548,752,581

$0
$516,968,419

$704,247
$479,000,754

$537,907
$478,548,677

$324,202
$468,869,620

($213,705)
($9,679,057)

MISCELLANEOUS STATE REVENUE:
3399 MISCELLANEOUS STATE REVENUE..............................
TOTAL STATE FUNDS.......................................................

Page 110 of 279

Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
GENERAL FUND (CONTINUED)

STATEMENT OF REVENUE
2006-2007
ACTUAL
RESULTS

2007-2008
ACTUAL
RESULTS

$248,235,334
$0
$38,185,652
$0
$1,287,820
$0
$0
$41,971
$9,947,585
$1,500
$1,593,733
$363,567
$9,142,350
$2,292,995
$437,312
$0
$311,529,819

$285,741,456
$0
$42,460,045
$0
$1,645,677
$0
$0
$31,046
$6,967,826
$839,239
$0
$306,816
$9,700,570
$2,308,134
$457,415
$0
$350,458,224

COLLECTIONS FROM OTHERS:
FROM OTHER SCHOOL DISTRICTS................................
FROM OTHER AGENCIES................................................
FROM OTHER FUNDS.......................................................
SUBTOTAL.........................................................................

$0
$0
$0
$0

MISCELLANEOUS LOCAL SOURCES:
3490 MISC. LOCAL SOURCES..................................................
3494 FEDERAL INDIRECT COST RATE....................................
3498 COLLECTION OF LOST&DAMAGED TEXTBOOKS.........
SUBTOTAL.........................................................................
TOTAL LOCAL FUNDS......................................................
TOTAL REVENUES............................................................

ACCOUNT DESCRIPTION
3400 LOCAL
REVENUE FROM LOCAL SOURCES:
3411 AD VALOREM TAXES, REQUIRED LOCAL EFFORT......
3411 AD VALOREM TAXES, PRIOR PERIOD FUNDING ADJ.
3411 AD VALOREM TAXES, DISCRETIONARY........................
3411 AD VALOREM TAXES, CRITICAL OPERATING NEEDS.
3421 TAX REDEMPTIONS (DELINQUENT TAXES)..................
3423 EXCESS FEES…………………………………………………
3424 TUITION…………………………………………………………
3425 RENTAL INCOME...............................................................
3431 INTEREST ON INVESTMENTS.........................................
3432 GAIN ON SALE OF INVESTMENTS…………………………
3433 Net Increase(Decrease)in Fair Market Value of Invest
3440 GIFTS..................................................................................
3473 SCHOOL AGE CHILD CARE FEES...................................
3479 OTHER SCHOOLS<COURSE AND CLASSES FEES.......
3471 PRESCHOOL PROGRAM FEES.......................................
3472 PREK EARLY INTERVENTION FEES...............................
SUBTOTAL.........................................................................

2008-2009
APPROVED
BUDGET

2008-2009
AMENDED
BUDGET

2008-2009
ACTUAL
RESULTS

2009-2010
APPROVED
BUDGET

$316,192,580
$0
$43,235,253
$0
$0
$0
$0
$0
$4,950,000
$0
$0
$10,656
$7,590,000
$1,700,000
$497,997
$0
$374,176,486

$317,617,031
$0
$43,430,028
$0
$0
$0
$0
$51,422
$4,605,959
$0
$0
$138,802
$9,404,011
$1,757,836
$497,997
$0
$377,503,086

$318,785,770
$0
$43,430,028
$0
$3,086,736
$0
$0
$51,622
$4,605,959
$0
$42,745
$167,892
$9,121,068
$2,151,011
$475,584
$0
$381,918,415

$300,047,723
$532,104
$44,223,783
$14,780,676
$800,000
$0
$0
$0
$3,200,000
$0
$0
$38,750
$8,000,000
$1,234,090
$485,597
$0
$373,342,723

($18,738,047)
$532,104
$793,755
$14,780,676
($2,286,736)
$0
$0
($51,622)
($1,405,959)
$0
($42,745)
($129,142)
($1,121,068)
($916,921)
$10,013
$0
($8,575,692)

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$5,173,182
$2,668,121
$149,001
$7,990,304
$319,520,123
$879,949,783

$13,509,277
$2,031,985
$177,669
$15,718,931
$366,177,155
$916,170,800

$4,352,314
$3,112,079
$0
$7,464,393
$381,640,879
$899,799,298

$7,569,092
$1,803,140
$0
$9,372,232
$386,875,318
$867,426,988

$6,599,668
$2,009,221
$0
$8,608,889
$390,527,304
$871,205,936

$4,224,873
$2,000,000
$0
$6,224,873
$379,567,596
$849,687,216

($2,374,795)
($9,221)
$0
($2,384,016)
($10,959,708)
($21,518,720)

$0
$22,707,322
$4,953,839
$0
$0

$0
$32,868,582
$2,383,906
$192,000
$0

$0
$31,621,477
$938,155
$195,000
$0

$1,340,601
$54,902,193
$5,991,452
$195,000
$0

$1,340,601
$54,890,559
$6,090,612
$0
$0

$0
$32,482,605
$0
$0
$0

($1,340,601)
($22,407,954)
($6,090,612)
$0
$0

INCREASE
(DECREASE)

3600
3620
3630
3640
3670
3680

TRANSFERS
FROM DEBT SERVICE FUNDS
FROM CAPITAL OUTLAY FUNDS....................................
FROM SPECIAL REVENUE FUNDS…………………………
FROM INTERNAL SERVICE FUNDS………………………
FROM INTERNAL ACCOUNTS........................................

3700
3733
3740
3721

NON-REVENUE SOURCES
SALE OF EQUIPMENT......................................................
LOSS RECOVERY.............................................................
SECTION 237.161 LOANS................................................
TOTAL NON-REVENUE SOURCES..................................

$0
$9,072
$0
$9,072

$0
$9,895
$0
$9,895

$0
$0
$0
$0

$0
$9,648
$0
$9,648

$0
$9,938
$0
$9,938

$0
$0
$0
$0

$0
($9,938)
$0
($9,938)

4700
4710
4720
4730
4763
4769
4769

BEGINNING FUND BALANCE
RESTRICTED - CATEGORICAL FUND BALANCE...........
RESERVE FOR ENCUMBRANCES...................................
RESERVE FOR MAINT. & STORES INVENTORY............
DESIGNATED FUND BALANCE……………………………
RESERVE FOR CONTINGENCY.......................................
UNAPPROPRIATED FUND BALANCE..............................
TOTAL BEGINNING FUND BALANCE..............................

$17,769,703
$12,596,513
$3,212,581
$1,500,000
$11,831,122
$33,360,542
$80,270,461

$40,863,856
$13,049,340
$3,207,000
$1,500,000
$17,634,791
$24,219,642
$100,474,629

$56,411,888
$11,627,406
$3,287,727
$1,500,000
$17,634,791
$24,120,598
$114,582,410

$55,975,596
$11,579,930
$3,287,018
$1,500,000
$17,348,543
$26,164,656
$115,855,743

$55,975,596
$11,579,930
$3,287,018
$1,500,000
$17,424,119
$26,089,080
$115,855,743

$51,331,565
$5,662,879
$2,474,733
$1,500,000
$16,992,426
$46,040,656
$124,002,259

($4,644,031)
($5,917,051)
($812,285)
$0
($431,693)
$19,951,576
$8,146,516

TOTAL FUNDS AVAILABLE..............................................

$987,890,477

$1,052,099,812

$1,047,136,340

$1,045,721,625

$1,049,393,389

$1,006,172,080

($43,221,309)

Page 111 of 279

Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
GENERAL FUND

100
200
300
400
500
600
700

900
971
973
920
976
974
910

5000
6100
6200
6300
6400
6500
7100
7200
7300
7400
7500
7700
7800
7900
8100
8200
9100
9200

9700
9800
9800
9800
9800
9800
9800

ACCOUNT DESCRIPTION
APPROPRIATIONS BY
OBJECT CLASSIFICATIONS
SALARIES............................................................
EMPLOYEE BENEFITS.......................................
PURCHASED SERVICES....................................
ENERGY SERVICES...........................................
MATERIALS AND SUPPLIES..............................
CAPITAL OUTLAY...............................................
OTHER EXPENSES............................................
SUBTOTAL..........................................................
TRANSFERS:
TRANSFERS OUT...............................................
RESERVES & ENDING FUND BALANCES:
RESERVE FOR CATEGORICALS…………………
RESERVE FOR INVENTORY..............................
RESERVE FOR ENCUMBRANCES....................
UNAPPROPRIATED FUND BALANCE...............
RESTRICTED FUND BALANCE..........................
CONTINGENCY RESERVE.................................
SUBTOTAL..........................................................
TOTAL BY OBJECT.............................................
APPROPRIATIONS BY
FUNCTION CLASSIFICATION
INSTRUCTION.....................................................
PUPIL PERSONNEL SERVICES.........................
MEDIA SERVICES...............................................
CURRICULUM SERVICES..................................
STAFF TRAINING................................................
INSTRUCTION RELATED TECHNOLOGY………
SCHOOL BOARD................................................
GENERAL ADMINISTRATION............................
SCHOOL ADMINISTRATION..............................
FACILITIES ACQ AND CONSTRUCTION...........
FISCAL SERVICES..............................................
CENTRAL SERVICES........................................
SERVICES.........................................
PUPIL TRANSPORTATION................................
OPERATION OF PLANT....................................
MAINTENANCE OF PLANT................................
ADMINISTRATIVE TECHNOLOGY SERVICES…
COMMUNITY SERVICES...................................
PRINCIPAL AND INTEREST..............................
SUBTOTAL.........................................................
TRANSFERS:
TRANSFERS OUT..............................................
RESERVES & ENDING FUND BALANCES:
RESERVE FOR CATEGORICALS…………………
RESERVE FOR INVENTORY.............................
RESERVE FOR ENCUMBRANCES...................
UNAPPROPRIATED FUND BALANCE...............
RESTRICTED FUND BALANCE.........................
CONTINGENCY RESERVE................................
SUBTOTAL.........................................................
TOTAL BY FUNCTION.......................................

STATEMENT OF APPROPRIATIONS
2006-2007
ACTUAL
RESULTS

2007-2008
ACTUAL
RESULTS

2008-2009
APPROVED
BUDGET

$522,909,792
$172,577,789
$121,169,127
$21,535,964
$35,338,049
$9,991,749
$1,875,836
$885,398,306

$557,259,203
$179,266,706
$123,891,631
$22,460,046
$31,839,940
$18,321,496
$2,401,532
$935,440,554

$565,563,132
$199,107,104
$136,772,910
$23,555,343
$86,062,484
$4,824,428
$672,978
$1,016,558,379

$578,608,700
$197,057,732
$147,566,717
$24,603,633
$52,544,612
$5,768,483
$2,222,299
$1,008,372,176

$553,829,746
$178,770,128
$130,761,707
$24,230,964
$31,223,414
$3,870,651
$2,008,947
$924,695,557

$482,671,570
$185,815,639
$149,604,299
$26,590,339
$96,870,115
$5,528,409
$831,202
$947,911,573

($71,158,176)
$7,045,511
$18,842,592
$2,359,375
$65,646,701
$1,657,758
($1,177,745)
$23,216,016

$227,556

$2,076,848

$82,187

$631,573

$618,707

$58,582

($560,125)

$41,010,343
$3,207,000
$13,054,146
$25,858,335
$1,500,000
$17,634,791
$102,264,615
$987,890,477

$56,411,888
$3,287,727
$11,627,406
$24,120,598
$1,500,000
$17,634,791
$114,582,410
$1,052,099,812

$0
$3,207,000
$0
$7,792,788
$1,500,000
$17,995,986
$30,495,774
$1,047,136,340

$0
$3,207,000
$0
$14,662,333
$1,500,000
$17,348,543
$36,717,876
$1,045,721,625

$51,331,565
$2,474,733
$5,662,879
$45,685,829
$1,500,000
$17,424,119
$124,079,125
$1,049,393,389

$0
$2,474,733
$0
$37,234,766
$1,500,000
$16,992,426
$58,201,925
$1,006,172,080

($51,331,565)
$0
($5,662,879)
($8,451,063)
$0
($431,693)
($65,877,200)
($43,221,309)

$552,010,802
$40,546,707
$16,536,342
$11,290,597
$22,871,292
$10,679,574
$1,985,051
$4,137,846
$55,608,434
$1,768,728
$5,776,102
$19,616,828
$43,198,783
$59,966,096
$31,858,778
$7,051,374
$494,972
$0
$885,398,306

$593,681,374
$41,920,168
$17,331,697
$12,511,317
$22,998,782
$8,919,378
$1,603,050
$4,712,994
$58,126,841
$2,476,261
$5,677,487
$18,125,805
$45,058,147
$61,988,749
$30,939,974
$8,474,441
$326,978
$567,111
$935,440,554

$664,511,951
$49,510,333
$16,884,813
$19,246,247
$18,430,618
$9,615,847
$2,347,875
$5,076,254
$61,174,151
$2,045,998
$6,997,221
$15,191,615
$48,467,126
$66,300,712
$21,667,878
$8,477,557
$524,862
$87,321
$1,016,558,379

$644,514,861
$50,015,871
$17,050,936
$12,993,590
$27,521,515
$9,019,739
$1,877,159
$4,282,545
$57,026,437
$1,959,881
$5,882,180
$18,052,636
$49,416,845
$68,430,074
$30,529,255
$8,820,792
$740,749
$237,111
$1,008,372,176

$585,622,248
$45,444,128
$16,182,170
$9,028,858
$22,117,906
$8,357,566
$1,839,800
$3,919,700
$56,524,074
$1,402,680
$5,644,652
$16,805,913
$47,273,773
$65,568,226
$29,607,895
$8,489,802
$629,055
$237,111
$924,695,557

$590,953,975
$43,738,375
$13,602,542
$26,774,043
$13,095,119
$11,370,697
$1,786,636
$4,147,486
$60,096,049
$2,324,938
$5,945,445
$16,247,092
$48,946,809
$70,457,894
$31,269,246
$6,551,869
$577,112
$26,246
$947,911,573

$5,331,727
($1,705,753)
($2,579,628)
$17,745,185
($9,022,787)
$3,013,131
($53,164)
$227,786
$3,571,975
$922,258
$300,793
($558,821)
$1,673,036
$4,889,668
$1,661,351
($1,937,933)
($51,943)
($210,865)
$23,216,016

$227,556

$2,076,848

$82,187

$631,573

$618,707

$58,582

($560,125)

$41,010,343
$3,207,000
$13,054,146
$25,858,335
$1,500,000
$17,634,791
$102,264,615

$56,411,888
$3,287,727
$11,627,406
$24,120,598
$1,500,000
$17,634,791
$114,582,410

$0
$3,207,000
$0
$7,792,788
$1,500,000
$17,995,986
$30,495,774

$0
$3,207,000
$0
$14,662,333
$1,500,000
$17,348,543
$36,717,876

$51,331,565
$2,474,733
$5,662,879
$45,685,829
$1,500,000
$17,424,119
$124,079,125

$0
$2,474,733
$0
$37,234,766
$1,500,000
$16,992,426
$58,201,925

($51,331,565)
$0
($5,662,879)
($8,451,063)
$0
($431,693)
($65,877,200)

$987,890,477

$1,052,099,812

$1,047,136,340

$1,045,721,625

$1,049,393,389

$1,006,172,080

($43,221,309)

Page 112 of 279

2008-2009
AMENDED
BUDGET

2008-2009
ACTUAL
RESULTS

2009-2010
APPROVED
BUDGET

INCREASE
(DECREASE)

Financial Section
DUVAL COUNTY PUBLIC SCHOOLS
COMPARISON OF FLORIDA EDUCATION FINANCE PROGRAM FOURTH CALCULATION FOR 2008-09
TO SECOND FEFP CALCULATION FOR 2009-10
2008/09
4th Calculation
Section 1

Section 2

Section 3

Section 4

Unweighted Full Time Equivalent Students (UFTE)
Weighted Full Time Equivalent Students (WFTE)

-0.3%
-0.4%

3,630.62
1.0146
3,683.63

(255.52)
0.0000
(259.25)

-6.6%
0.0%
-6.6%

$

BSA X DCD X WFTE
ESE Guarantee Allocation
TOTAL FEFP

$
$
$

526,287,698 $
49,887,834 $
576,175,532 $

489,472,848
46,038,232
535,511,080

(36,814,850)
(3,849,602)
(40,664,452)

-7.0%
-7.7%
-7.1%

3,938,326
30,941,565
9,930,593
31,596,296
12,488,463
464,671
44,589
7,091,628
2,359,938
5,004,008
(894,187)
5,699,329
3,149,000

3,806,970
44,223,783
10,870,070
29,424,466
-

(131,356)
13,282,218
939,477
(2,171,830)
(12,488,463)
(6,988)
(44,589)
(1,738,247)
(1,946,284)
(329,227)
894,187
3,639,802
(288,380)
(683,521)
(670,509)
(3,149,000)

-3.3%
42.9%
9.5%
-6.9%
-100.0%
-1.5%
-100.0%
-24.5%
-82.5%
-6.6%
-100.0%
100.0%
100.0%
100.0%
-11.8%
-100.0%

687,989,751 $

642,432,589

(45,557,162)

-6.6%

Instructional Materials
Transportation
Teacher Lead
Class Size Reduction

11,830,097
20,228,182
1,745,798
132,179,525

9,985,413
18,828,840
1,586,561
139,074,271

(1,844,684)
(1,399,342)
(159,237)
6,894,746

-15.6%
-6.9%
-9.1%
5.2%

Total Categoricals

165,983,602

169,475,085

3,491,483

2.1%

853,973,353 $

811,907,674 $

(42,065,679)

-4.9%

Safe Schools
Discretionary Local Effort (DLE)
DLE Equalization
Supplemental Academic Instruction
Supplemental DLE
Supplemental DLE Equalization
DJJ supplemental Allocation
Equal % Adjustment
MAP/ Performance Pay
Declining Enrollment
Reading Instruction
Proratiion to Funds Availabe
Critical Operating Needs .25 Mills Equalization
Proration for Veto
Proration for Revised Appropriation
FSRP
Lottery
$

$

457,683
5,353,381
413,654
4,674,781
3,639,802
(288,380)
(683,521)
5,028,820

FRS Reduction
TOTAL

Section 7

(388.98)
(600.11)

3,886.14 $
1.0146
3,942.88 $

TOTAL
Section 6

$

Difference

123,341.31
132,877.96

Base Student Allocation (BSA)
District Cost Differential (DCD)
BSA X DCD

GRAND TOTAL FEFP

Section 5

123,730.29
133,478.07

2009/10
2nd Calculation

$853,973,353

$811,907,674

($42,065,679)

-4.9%

(17,994,715)
46,517
9,918

(18,500,000)

(505,285)
(46,517)
(9,918)
-

2.8%
-100.0%

$836,035,073

$793,407,674

($42,627,399)

-5.1%

Potential Per FTE
Potential Per WFTE

$6,901.89
$6,397.86

$6,582.61
$6,110.18

($319.28)
($287.68)

-4.6%
-4.5%

Potential Per FTE (w/o categoricals)
Potential Per WFTE (w/o categoricals)

$5,560.40
$5,154.33

$5,208.58
$4,834.76

($351.82)
($319.57)

-6.3%
-6.2%

317,617,031

300,047,723

(17,569,308)

-5.5%

Adjustments for McKay Scholarships
Adjustments for Opportunity Scholarships
Prior Year Adjustments
GRAND TOTAL WITH PRIOR YEAR ADJUSTMENTS

Section 8

Required Local Effort (RLE)

Page 113 of 279

Financial Section
DUVAL COUNTY PUBLIC SCHOOLS
ESTIMATED BASE FLORIDA EDUCATION FINANCE PROGRAM REVENUE ( FTE x BSA x DCD)
2009-2010

PROGRAM NAME
Basic Programs
Basic K-3
Basic 4-8
Basic 9-12
SUBTOTAL BASIC

PROGRAM
NUMBER

2009-2010
PROGRAM COST
FACTORS

101 & 111
102 & 112
103 & 113

1.074
1.000
1.033

41,298.78
44,936.54
30,678.88
116,914.20

44,354.89
44,936.54
31,691.28
120,982.71

$
$
$

3,630.62
3,630.62
3,630.62

1.0146
1.0146
1.0146

$
$
$
$

163,386,872
165,529,454
116,738,868
445,655,194

1.124

2,695.97

3,030.27

$

3,630.62

1.0146

$

11,162,386

254
255

3.520
4.854

959.36
383.35
1,342.71

3,376.95
1,860.78
5,237.73

$
$
$

3,630.62
3,630.62
3,630.62

1.0146
1.0146
1.0146

$
$
$

12,439,414
6,854,423
19,293,837

300

1.050

2,388.43

2,507.85

$

3,630.62

1.0146

$

9,237,990

123,341.31

131,758.56

$

3,630.62

1.0146

$

2,998,178

$

488,347,585

English Speakers of Other Languages (ESOL)
ESOL
130
Exceptional Programs
Support Level IV
Support Level V
SUB TOTAL EXCEPTIONAL
Vocational
Vocational Education

PROJECTED FTE
2009-2010
2009-2010
UNWEIGHTED
WEIGHTED

Advanced Placement

813.92

123,341.31

Source: 2009-2010 Florida Education Finance Program 2nd Calculation

Page 114 of 279

132,572.48

BASE STUDENT
ALLOCATION

PROJECTED
REVENUE

DCD

Financial Section
TRANSPORTATION PROFILE

2004/2005

2005/2006

2006/07

2007/08

2008/09

2009/10

Per Pupil Placement
Office

Per Pupil Placement
Office

Per Pupil Placement
Office

Per Transportation
Services

Per Pupil Placement
Office

Per Pupil Placement
Office

105
0
26
17
3
5
0

105
0
28
17
3
5
0

105
0
28
17
3
4
4

106
0
28
19
3
4
4

103
2
28
18
3
3
5

103
3
25
20
3
3
8

TOTALS

156

158

161

164

162

165

Total Number of Bus Routes
Regular, Magnet, Special Programs
Exceptional Education

651
300

685
300

686
300

701
236

708
237

667
237

TOTALS

951

985

986

937

945

904

October-03
49,733
3,136
512
1,214
0
0
465

October-04
46,552
3,104
505
2,455
0
0
83

October-05
44,000
3,090
485
3,762
0
0
0

October-06
46,197
3,100
460
2,327
0
0
202

October-07
48,496
2,090
368
2,440
66
73
0

October-08
48,788
1,944
403
2,472
54
195
0

54,595

52,616

51,337

52,084

53,533

53,856

% Students Transported -vs- Student Population
Student Population
% Transported

Based on 2004 data

Based on 2005 data

Based on 2006 data

Based on 2007 data

Based on 2008 data

Based on 2009 data

127,729
43%

126,630
42%

126,845
40%

125,063
42%

124,448
43%

123,748
44%

Number of Miles Traveled
Daily Miles - Regular School Year
Daily Miles - Summer School

Based on 2004 data

Based on 2005 data

Based on 2006 data

Based on 2007 data

Based on 2008 data

Based on 2009 data

58,148.1
3,088.4

56,702.6
5,231.7

57,039.5
10,732.9

56,588.2
9,019.9

53,357.1
7,569.0

53,951.2
6,522.0

Based on 2007 data

Based on 2008 data

Based on 2009 data

12,509
379,802.0
30.4

12,893
406,932.7
31.6

12,475
391,239.8
31.4

School Centers
Elementary
K-8
Middle
High
Exceptional Centers
Alternative Schools
Charter Schools*

(FEFP)
Students Transported Daily
All Other Riders
Students on ESE Routes (K - 12)
Pre-Kindergarten (ESE)
Hazardous
Teenage Parents and Infants
Center to Center/Exceptional
Center to Center/Vocational
TOTALS

Field Trips
Based on 2004 data
Based on 2005 data Based on 2006 data
Number of Trips Taken
11,319
11,945
12,552
Miles Traveled
334,672
349,755
362,713.3
Average Miles per Trip
29.6
29.3
28.9
*Charter school transportation is provided by mass transit (JTA), self-owned buses or contracted services.
**Non-serviced schools have only walk-in students.
Source: DCPS Transportation Services

Page 115 of 279

Financial Section

Historical Summary of Statistical Data

School Year

Number of
Schools (1)

Number of
Charter
Schools

2008-2009
2007-2008
2006-2007
2005-2006
2004-2005
2003-2004
2002-2003
2001-2002
2000-2001
1999-2000
1998-1999
1997-1998
1996-1997
1995-1996
1994-1995
1993-1994
1992-1993
1991-1992
1990-1991

156
156
159
159
158
158
157
154
154
153
153
151
150
150
150
150
150
149
143

5
6
4
4
6
7
7
8
8
6
4
3
0
0
0
0
0
0
0

FTE Enrollment (2) Average Budget (3)
123,730
124,761
126,029
126,845
127,747
127,482
126,113
125,180
123,676
123,253
127,157
126,464
125,302
123,217
121,787
119,931
118,174
116,174
112,196

$8,451.64
$8,436.01
$7,836.48
$7,838.25
$6,459.38
$5,870.84
$5,865.08
$5,629.66
$5,085.00
$5,544.53
$5,405.28
$5,176.83
$4,897.38
$4,900.93
$4,806.14
$4,623.87
$4,274.97
$4,392.44
$4,462.71

Source: DCPS Budget Services

(1) Includes elementary, middle, high schools, alternative centers, and exceptional student
education centers.
(2) Full-Time Equivalent (FTE) enrollment.
(3) Budgets are for General Fund only.

Page 116 of 279

Financial Section

GENERAL FUND BUDGET KEY POINTS OF INTEREST

Over 87% of day-to-day expenditures are incurred in direct/indirect support of classroom.

The instructional staffing of $476.5 million is approximately 47% of the General Fund
budget.

The instructional staffing plan used to allocate resources to the schools is based on an
average elementary teacher salary and full benefits of $65,376, middle school $61,971, and
high school $66,193.

It takes 5.5039 mills in 2009-2010 compared to 5.112 in 2008-2009 to generate the
dollars needed to provide the day-to-day operational resources to run the school district.

The General Fund budget (day-to-day costs) represents 58% of the total district budget of
$1.712 billion.

Approximately 66% of the total General Fund is spent on salaries and benefits.

Approximately 26% of our transportation bus routes (237 routes) are dedicated to the
Exceptional Student Education (ESE) program.

We transport approximately 53,856 students per day or approximately 43% of our total
student population.

The school buses travel approximately 53,951 miles per day and support approximately
12,475 field trips for students.

It takes $11.5 million in school add-ons to cover overhead costs at low enrollment
schools.

The district’s academies require an additional $.4 million to support their vocational
programs and the schools of the arts require an additional $1.4 million in funds to support
an additional period for electives.

Day Care costs require extra funding of $1.4 million for services provided to teen mothers
and their babies.

Discipline centers require an extra $3.5 million to maintain current support levels.

Page 117 of 279

Financial Section
ESTIMATED FLORIDA EDUCATION FINANCE PROGRAM
BASED GENERAL FUND

REVENUE

The District receives approximately 80.7% of its general revenue from the Florida
Education Finance Program (FEFP) calculation. Students are counted and recorded during the
year as Full Time Equivalents (FTE). The number of FTE's is multiplied by a cost factor that is
associated with each program to arrive at a Weighted Full Time Equivalent (WFTE). (Programs
with higher cost factors (weights) are more expensive to operate.) WFTE is multiplied by the
base student allocation (BSA) to calculate the dollars that the district will receive before
application of the district cost differential (DCD). The DCD is a factor that adjusts the dollars the
district receives for the cost of living in the county.
Duval County Public Schools will receive $489,472,848 based on this year’s BSA, DCD,
and WFTE. The state will contribute $189,425,125 and required local effort (RLE) property taxes
will contribute $300,047,723 towards this calculation. With the addition of $44,223,783 for other
Discretionary Millage and $46,038,232 for the ESE Guarantee, $10,870,070 for Discretionary
Millage equalization, $413,654 for Declining Enrollment, $29,424,466 for Supplemental Academic
Instruction, $5,028,820 for School Recognition, $3,806,970 for Safe Schools, $139,074,271 for
Class Size and other categorical funds of $39,914,748, the total State FEFP for Duval County is
estimated to be $808,267,862.

Page 118 of 279

Financial Section

DEBT SERVICE FUND
SOURCES AND USES OF FUNDS
The State has bonded Capital Outlay and Debt Service (CO&DS) funds in the 1999, 2005
Series A and 2005 Series B school years for $1,750,000, $25,910,000 and $2,030,000 respectively.
The principal and interest payments for the bond issues for the 2009-2010 school year total $3,722,044
and payments will be completed in the year 2019.
The District has pledged capital outlay millage revenue for the issuance of Certificates of
Participation (COPS) in 2005 and 2007. The current principal and interest payments for the COPS
issuances total $15,322,186.
The District has also pledged capital outlay millage revenue for the issuance of QZABs
(Qualified Zone Academy Bonds) in 2003 and 2005. QZABs are federal bonds that provide capital
funding to qualified school districts. The amount to be set aside in the QZAB sinking fund is $140,000.

DEBT SERVICE FUND
Statement of Appropriations
$29,675,296
$10,594,709 
Fund Balance
35.7%
$36,357 
Dues and Fees
0.1%

$7,615,000 
Payment of 
Principal
25.7%

$11,429,230 
Payment of 
Interest
38.5%

Source: DCPS Budget Debt Service Funds Statement 2009-2010

Page 119 of 279

Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
DEBT SERVICE FUND (200)

STATEMENT OF REVENUE AND APPROPRIATIONS
2008-2009
AMENDED
BUDGET

2008-2009
ACTUAL
RESULTS

2007-2008
ACTUAL
RESULTS

2008-2009
APPROVED
BUDGET

$3,806,606
$0
$0
$3,806,606

$3,790,340
$0
$0
$3,790,340

$3,707,139
$1,105
$0
$3,708,244

$3,707,139
$1,105
$0
$3,708,244

$8,852,850
$86,615
$111,911
3431 INTEREST............................................................... $1,607,170
$1,792,306
3432 Gain on Sale of Investments…………………………
$0
$0
TOTAL LOCAL................................................... $18,880,940 $10,757,067

$0
$0
$1,556,402
$0
$1,556,402

$0
$57,331
$3,198,060
($2,623,311)
$632,080

$0
$57,331
$3,198,060
($2,623,311)
$632,080

TOTAL REVENUE.............................................. $22,692,323 $14,563,673

$5,346,742

$4,340,324

$4,340,324

$15,297,453
$0
$15,297,453

$15,154,982
$35,590,000
$50,744,982

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

4970 BEGINNING FUND BALANCE................................ $61,307,794 $61,787,460
TOTAL BEGINNING FUND BALANCE............. $61,307,794 $61,787,460

$57,077,968
$57,077,968

$57,258,986
$57,258,986

TOTAL FUNDS AVAILABLE.............................. $91,288,028 $91,978,695

ACCOUNT DESCRIPTION

2006-2007
ACTUAL
RESULTS

OTHER
DEBT
SERVICE

2009-2010
APPROVED
BUDGET

SBE/COBI
BONDS

$3,707,140
$0
$0
$3,707,140

$3,707,140
$0
$0
$3,707,140

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0

$0
$0
$0

$0
$0
$0

$0
$0
$0

$0

$0

$0

$0

$3,707,140

$3,707,140

$0

$0

$0 $15,401,892
$0
$0
$0 $15,401,892

$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$57,258,986 $10,566,264
$57,258,986 $10,566,264

$705,457
$705,457

$9,860,807
$9,860,807

$0
$0

$77,722,163 $112,344,292 $112,344,292 $29,675,296

$4,412,597 $25,262,699

$0

$15,250,000
$13,920,841
$41,000
$0
$29,211,841

$50,840,000
$13,981,719
$44,500
$0
$64,866,219

$50,840,000 $7,615,000
$13,981,719 $11,429,230
$25,708
$36,357
$0
$0
$64,847,427 $19,080,587

$2,565,000 $5,050,000
$1,157,044 $10,272,186
$0
$36,357
$0
$0
$3,722,044 $15,358,543

$0
$0
$0
$0
$0

DISTRICT
BONDS

REVENUE
STATE SOURCES:

$3,784,098
$27,285
3711 SBE/COBI BOND - PROCEEDS FROM SALE.......
$0
TOTAL STATE……………………………………… $3,811,383
3322 WITHHELD FOR SBE BONDS...............................

3326 SBE BOND INTEREST...........................................

LOCAL SOURCES:
3412 TAXES: DISTRICT INTEREST & SINKING............ $17,187,155

3421 TAX REDEMPTIONS..............................................

TRANSFERS:
3630 FROM CAPITAL PROJECTS FUNDS.....................
3650 INTERFUND TRANSFER, BONDS.........................
TOTAL TRANSFERS.........................................

$7,287,911 $15,627,562
$0
$0
$7,287,911 $15,627,562

$15,154,982 $15,401,892
$35,590,000
$0
$50,744,982 $15,401,892

NON-REVENUE SOURCES:
3715 PROCEEDS OF REFUNDING................................
3750 PROCEEDS OF COPS………………………………
3760 FORWARD SUPPLY CONTRACT..........................
TOTAL NON-REVENUE SOURCES..................

$0
$0
$0
$0

$0
$0
$0
$0

BEGINNING FUND BALANCES:

APPROPRIATIONS
710 PAYMENT OF BOND PRIN. OR LEASE PAYMEN $20,735,000 $21,960,000

$9,278,231 $11,349,352
730 OTHER DUES AND COST OF SBE BOND ISSUE
$594,390 $1,591,375
760 PMT TO REFUNDED BOND ESCROW AGENT....
$0
$0
TOTAL APPROPRIATIONS:.............................. $30,607,621 $34,900,727
720 PAYMENT ON INTEREST ON BONDS..................

TRANSFERS:

$0
$0
$0

$0
$0
$0

$0
$0
$0

$1,340,601
$0
$35,590,000

$1,340,601
$0
$35,590,000

$0
$0
$0

$0
$0
$0

$0
$0
$0

$0
$0
$0

974 RESTRICTED RESERVE FOR DEBT SERVICE.... $39,694,866

$0

976 RESERVE FOR DEBT SERVICE............................ $20,985,541 $57,077,968

$48,510,322
$0

$10,547,472
$0

$10,566,264 $10,594,709
$0
$0

$690,553
$0

$9,904,156
$0

$0
$0

TOTAL TRANSFER & ENDING FUND BALANC $60,680,407 $57,077,968

$48,510,322

$47,478,073

$47,496,865 $10,594,709

$690,553

$9,904,156

$0

TOTAL APPROP. & ENDING FUND BALANCE $91,288,028 $91,978,695

$77,722,163 $112,344,292 $112,344,292 $29,675,296

$4,412,597 $25,262,699

$0

910 TRANSFERS TO GENERAL
930 TRANSFERS TO CAPITAL PROJECTS FUNDS…
950 INTERFUND TRANSFER, BONDS.........................
ENDING FUND BALANCES:

Page 120 of 279

Financial Section
COPS CAPACITY
Districts may pledge a maximum of 1.125 mills towards COPS if 1.50 mills are levied. (Financial advisors and rating agencies recommend that
Districts not exceed 1.0 mills).
Districts may levy up to 1.50 mills (assuming the voted .25 mills is not used for capital) for capital outlay.
In Duval County, for 2008-2009 95% of 1.50 mills generates:

Duval County
COPS 2005 Refunding 2000 (3 New Elem, 1 New
Middle, Dupont, Sandalwood, & Paxon High)
COPS 2005A (Food Nutrition Center, Arlington
Middle, Technology)

$88,684,056.14

Net
Amount Generated

COPS-2007 Issue (New High School "AAA", K-8
103rd Street, & North Shore Replacement)

Anticipated COPS-2009A Bartram Springs
Elementary, Technology

Anticipated QSCB-2009B Dinsmore Elementary, ed
White High, Gregory Drive Elementary, Robert E.
Lee High, New Berlin Elementary
Total
QZABs 2003 and 2005*

Bond Capacity after issuance of COPS 2007

2009-2010
Amount of Dollars
Pledged from Millage
Principal & Interest only

Balance of Debt

2009-2010
Amount of Millage
Pledged

Percent
Pledged

$51,846,246.00

$35,355,000.00

$4,146,403.00

0.0701

4.7%

$39,000,000.00

$37,445,000.00

$2,319,421.00

0.0392

2.6%

$148,331,809.00

$145,575,000.00

$8,856,363.00

0.1498

10.0%

$43,300,000.00

$43,300,000.00

$2,395,459.00

0.0405

2.7%

$27,220,000.00

$27,200,000.00

$340,250.00

0.0058

0.4%

$309,698,055.00

$288,875,000.00

$18,057,896.00

0.3054

20.4%

$6,682,000.00

$6,590,750.00

$343,817.00

0.0058

0.4%

$586,497,000.00

$584,040,000.00

$59,118,946.00

0.9999

57.1%

*Debt Service on QZABs will be retired in 2020.
Source: DCPS, Budget Services, as of June 30, 2009

Amount of Millage
Pledged

Other Florida Districts
Orange
Broward
Hillsborough
Palm Beach
Miami-Dade
Pinellas

Percent Pledged
Orange County levies 1.5 mills for Capital. (Other .5 mills is
66.6% trade-off for 1/2 cent sales tax)
61.7%
54.2% As of June 2008
61.3% As of June 2008
55.9%
0.0%

0.999
0.925
0.812
0.920
0.839
0.000

Duval - Current

0.3054

17.5%

Source: Hutchingson, Shockey, Erley & Co. September, 2009

Percentage of 1.500 Mills Pledged 
for COPS Debt Service 
(2008‐2009)
70.0%
60.0%

66.6%
54.2%

61.7%

61.3%

55.9%

50.0%
40.0%
30.0%

20.4%

20.0%
10.0%

0.0%

0.0%

Page 121 of 279

Financial Section
EFFECTS OF EXISTING DEBT LEVELS ON CURRENT AND FUTURE
BUDGETS
Every district wishes for sufficient resources to pay for facilities as you go. But with the
high cost of construction (high schools costing approximately $62 million) this is impossible,
especially when considering all the other older facility needs of a district. Borrowing for new
facilities and additions is a necessity and makes a district plan resources more thoroughly. The
retirement of debt requires valuable resources to go toward interest payments and will cause the
General Fund and Capital Projects Fund budgets to be tighter. In the short term, as the District’s
borrowings increase as a percentage of the 1.500 mills Capital Outlay millage levy capacity,
resources once earmarked for routine maintenance, furniture and equipment, library books and
technology will diminish. In the long term, as facilities conditions decline because of fewer major
maintenance or renovation projects the community as a whole will have to address the facility
needs of the District either by General Obligation Bonds, half-cent sales tax, or allow the
condition of schools to continue to deteriorate.

DEBT SERVICE KEY POINTS OF INTEREST

The Debt Service Fund is funded with 52% from transfers from the Capital Outlay funds,
12% from state sources; and 36% from fund balances and other sources.

Appropriations within the Debt Service fund are directed to payments for principal of
25.7%, interest of 38.5%, fees of 0.1%, and fund balance 35.7%.

Outstanding Debt on State Board of Education (SBE) bonds Series 1999 Series
$935,000, 2005-A Series $21,765,000 and 2005-B Series $1,785,000.

Outstanding Debt on COPS 2005, Refund 2000 Series is $35,355,000. Outstanding debt
on COPS 2005A is $37,150,000 (as of June 30, 2009). Outstanding debt on COPS 2007
is $143,735,000 (as of June 30, 2009).

The potential outstanding debt on QZABs is $6,590,750, in which the principal will be
collected over the next three years, and then paid in the fifteenth year.

The ratio of Debt Service to total budgeted funds is 1.73%.

Page 122 of 279

Financial Section

DEBT SERVICE SCHEDULE OF INDEBTEDNESS
School District of Duval County, Florida
Schedule of Indebtedness
Outstanding as of June 30, 2009
Amount
Outstanding
June 30, 2008

Amount
Outstanding
June 30, 2009

Interest
Rates

Maturity

Series 1998-A

4.00-5.50%

2008

$0

$0

Series 1999-A

4.00-4.75%

2019

$1,020,000

$935,000

Series 2005-A

5.00%

2019

$23,885,000

$21,765,000

Series 2005-B

3.50-5.00%

2018

$2,030,000

$1,785,000

5.3756.300%

2008

$8,300,000

$0

COPS 2000 Series

4.35-5.75%

2020

$2,365,000

$0

QZAB 2003 Series

NA

2018

$5,620,500

$5,620,500

State School Bonds:

District General Obligation Bonds, Refunding:
Series 1992
COPS and QZAB:

COPS 2005, Refund 2000 Series

4.875-5.75%

2020

$35,355,000

$35,355,000

COPS 2005A Series

2.50-5.00%

2025

$37,445,000

$37,150,000

QZABS 2005 Series

NA

2021

$970,250

$970,250

COPS 2007 Series

4.00-5.00%

2033

$145,575,000

$143,735,000

$262,565,750

$247,315,750

Total Debt Outstanding

Source: Debt and Amortization Schedules

Page 123 of 279

Financial Section

CAPITAL PROJECTS FUND
SOURCES AND USES OF FUNDS
Capital Projects funds report the revenues, transfers, and appropriations for construction,
renovation, maintenance and repair of educational facilities.

RECURRING FUNDS
Public Education Capital Outlay (PECO) Funds have been the primary source of State
revenue for Capital Projects since 1976. These funds are derived from utility taxes throughout the
State and are allocated by the legislature each year. The PECO allocation for fiscal year 2009-2010
will be $4,169,609 for new construction and remodeling, renovation, maintenance, repair and site
improvements (major maintenance).
Section 1011.71, Florida Statute permits School Boards to levy 1.500 mills for Capital Outlay
purposes at the option of local School Boards. For the 2009-2010 year, the legislature lowered the
maximum from 1.750 mills to 1.500 mills. This is the second reduction in as many years. Duval
County Public Schools has levied the full mills allowed since 1994-1995. The 1.500 mills generates
approximately $88,684,056 from which transportation and lease of district printing copiers is deducted
then approximately 70% is allocated to Capital Projects, Certificates of Participation (COPS) payments
as well as Qualified Zone Academy Bonds (QZABs) payments and approximately 30% to major
maintenance projects.
The State has bonded to capacity Capital Outlay and Debt Service (CO & DS) funds from
motor vehicle license monies to be paid over the next 10 years.

NON-RECURRING FUNDS
The district will still have to depend on traveling teachers and co-teachers throughout the
District (teachers without classrooms) in order to comply with class size requirements. The State
funded new teacher positions but not classrooms for the new teachers, resulting in the District having
to use other Capital Outlay funding sources to meet compliance with class size.
The Five Year Capital Outlay Plan includes a fourth issuance of Certificates of Participation
(COPS) for $27.2 million for reimbursement for construction of a new elementary school in the Bartram
Springs area.
All of the above funds must be spent on capital outlay projects in accordance with Florida
Statues and State Board of Education Rules.

Page 124 of 279

Financial Section

CAPITAL IMPROVEMENTS OR OTHER MAJOR CAPITAL SPENDING
AFFECTS ON OPERATING BUDGETS
Major renovations and maintenance on a facility tend to have less impact on the operating
budget of that facility than a new addition. Renovations and maintenance tend to replace old inefficient
systems with modern economical systems. Exception to the rule is installation of infrastructure for
technology which usually requires an upgrade of the electrical systems at the facility. The increased
usage of electricity will be a burden of the operating budget of that facility as well as the financial planning
that will be necessary to replace computer equipment every three to five years depending on refreshment
cycles.
New additions to a facility affect the operating budget of a facility in various ways. Increased
utility charges, increased custodial cost for cleaning, increased maintenance cost and potential for a
facility to outgrow its core service areas (cafeteria, auditorium, library, gyms, etc.) resulting in additional
hidden costs in order for core areas to provide increased services.
New construction of a school tends to increase overhead cost within the District as administrators
are hired to operate the facility. New schools open in high growth pocket areas even when a district (like
Duval) is in a declining enrollment. As new schools are built, old schools with declining enrollment remain
open resulting in additional administrative (overhead) cost to the district.

Page 125 of 279

Financial Section

APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
CAPITAL PROJECTS FUND (300)

STATEMENT OF REVENUE
2006-2007
ACTUAL
RESULTS

2007-2008
ACTUAL
RESULTS

CO & DS DIST. TO COUNTIES..........................
INT. ON CO & DS FUNDS UNDIST...................
PUBLIC ED. CAPITAL OUTLAY.........................
CLASSROOMS FIRST PROGRAM....................
SIT FUNDS.........................................................
EFFORT INDEX..................................................
CLASS SIZE REDUCTION.................................
CHARTER SCHOOL CAPITAL OUTLAY………
GAS TAX REBATE/QZABs.................................

$508,071
$107,052
$15,950,720
$0
$0
$0
$25,086,138
$678,509
$288,026

$550,439
$101,195
$17,027,463
$0
$0
$0
$6,034,210
$602,875
$124,880

$0
$0
$9,962,371
$0
$0
$0
$0
$46,743
$0

TOTAL STATE FUNDS.......................................

$42,618,516

$24,441,062

LOCAL MILLAGE................................................ $100,507,075
$427,318
TAX REDEMPTIONS..........................................
$3,930
LOCAL OTHER...................................................
INTEREST ON INVESTMENTS.........................
$5,192,643
GIFTS, GRANTS, BEQUESTS...........................
$0
NET INCREASE/DECREASE INVESTMENTS
$1,679,520
FROM OTHER AGENCIES................................
$0
MISC. LOCAL REVENUE...................................
$568,500
TOTAL LOCAL FUNDS......................................

ACCOUNT DESCRIPTION

2008-2009
APPROVED
BUDGET

2008-2009
AMENDED
BUDGET

2008-2009
ACTUAL
RESULTS

2009-2010
APPROVED
BUDGET

CO & DS

PECO

OTHER
CAPITAL
PROJECTS

L.C.I.M.
LEVY

LOCAL
BONDS

STATE
3321
3325
3391
3392
3393
3394
3396
3397
3399

$688,630
$14,681,281

$640,084
$48,546
$13,123,000

$6,330,982
$500,953
$258,164

$6,330,982
$500,953
$258,164

$0
$0
$4,169,609
$0
$0
$0
$0
$43,287
$95,733

$0
$0
$0
$0
$0
$0
$0
$0
$0

$0
$0
$4,169,609
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0
$43,287
$95,733

$0
$0
$0
$0
$0
$0
$0
$0
$0

$10,009,114

$22,460,010

$20,901,729

$4,308,629

$0

$4,169,609

$0

$139,020

$0

$117,061,580
$947,768
$0
$7,626,141
$0
$1,091,860
$0
$31,194

$108,183,020
$0
$0
$0
$0
$0
$0
$0

$108,207,406
$1,177,401

$108,207,406
$1,052,686

$4,772,162

$4,896,877

$0
$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$5,289
$0
$0
$0
$0

$88,684,056
$0
$0
$264,107
$0
$0
$0
$0

$0
$0
$0
$16,232
$0
$0
$0
$728

$0
$0
$0
$0
$0
$0
$0
$0

$108,378,986

$126,758,543

$108,183,020

INSURANCE LOSS RECOVERIES....................
SBE/COBI BONDS.............................................
PROCEEDS FROM REFUNDING BONDS........
SALE OF FIXED ASSETS…………………………
LOSS RECOVERIES………………………………
CERTIFICATES OF PARTICIPATION……………

$0
$0
$0
$25,000
$0
$0

$0
$0
$0
$415,000
$0
$148,331,808

$0
$0
$0
$0
$0
$25,000,000

TOTAL NON-REVENUE SOURCES..................

$25,000

$148,746,808

$25,000,000

$827,047

3610 TRANSFERS FROM GENERAL FUND…………
3620 TRANSFERS FROM DEBT SERVICE FUNDS..
3650 INTERFUND TRANSFERS.................................

$34,210
$0
$0

$267,796
$0

$0
$0
$0

TOTAL TRANSFERS………………………………

$34,210

$267,796

4972 RESERVE FOR ENCUMBRANCES...................
$26,216,613
4976 DESIGNATED BEG. FUND BAL........................ $135,539,551

LOCAL

Page 126 of 279

3413
3421
3429
3431
3440
3433
3482
3490

($78,273)

($78,273)

$786,881

$790,817

$88,684,056
$0
$0
$285,628
$0
$0
$0
$728

$114,865,577

$114,869,513

$88,970,412

$0

$5,289

$88,948,163

$16,960

$0

$27,220,000

$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$27,220,000

$0
$0
$0
$0
$0
$0

$827,047

$27,220,000

$0

$0

$0

$27,220,000

$0

$0
$0
$0

$0
$0
$0

$0
$0
$0

$0
$0
$0

$0
$0
$0

$0
$0
$0

$0
$0
$0

$0
$0
$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$44,623,113
$126,526,762

$90,273,574
$199,147,042

$90,273,573
$186,446,549

$90,273,573
$186,446,549

$65,025,194
$102,883,352

$0
$2,054,586

$3,103,965
$3,525,119

$38,328,150
$73,893,637

$23,593,079
$23,410,010

$0
$0

NON-REVENUE SOURCES
3710
3711
3715
3730
3740
3750

$782,500
$44,547

$782,500
$44,547

TRANSFERS

RESERVES & BEG. FUND BALANCES

TOTAL FUND BALANCES.................................

$161,756,164

$171,149,875

$289,420,616

$276,720,122

$276,720,122

$167,908,546

$2,054,586

$6,629,084

$112,221,787

$47,003,089

$0

TOTAL REVENUE ALL SOURCES....................

$312,812,876

$471,364,084

$432,612,750

$414,872,756

$413,318,411

$288,407,587

$2,054,586

$10,803,982

$201,169,950

$74,379,069

$0
$0

Financial Section

APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
CAPITAL PROJECTS FUND (300)

ACCOUNT DESCRIPTION

STATEMENT OF APPROPRIATIONS
2006-2007

2007-2008

2008-2009

2008-2009

2008-2009

2009-2010

ACTUAL

ACTUAL

APPROVED

AMENDED

ACTUAL

APPROVED

RESULTS

RESULTS

BUDGET

BUDGET

RESULTS

BUDGET

OTHER
CO & DS

PECO

L.C.I.M.

CAPITAL

LOCAL

LEVY

PROJECTS

BONDS

APPROPRIATIONS:
610 LIBRARY BOOKS...........................

$186,890

$120,743

$3,064,056

$3,583,701

$107,888

$475,813

$0

$0

$164,957

$310,856

620 A.V. MATERIALS............................

$39,820

$25,458

$5,030

$5,120

$5,120

$30,000

$0

$0

$0

$30,000

$0
$0

630 BUILDINGS & FIXED EQUIP.......... $27,399,682

$38,939,529

$159,354,564

$128,872,120

$90,495,813

$40,537,107

$0

$2,051,713

$12,364,480

$26,120,914

$0

640 FURN., FIXTURES & EQUIP..........

$20,954,147

$18,801,004

$49,911,315

$49,711,295

$21,825,862

$54,205,609

$0

$0

$47,476,564

$6,729,045

$0

650 MOTOR VEHICLES........................

$619,237

$0

$163

$0

$0

$1,000,000

$0

$0

$1,000,000

$0

$0

660 LAND...............................................

$3,590,183

$20,623,397

$19,015,004

$18,956,494

$118,802

$18,836,705

$0

$0

$18,836,705

$0

$0

670 SITE IMPROVEMENTS..................

$8,491,582

$8,369,477

$16,338,915

$21,499,171

$12,860,794

$11,764,917

$0

$30,238

$10,763,979

$970,700

$0

680 REMODEL. REPAIR. RENOVATE.

$42,436,119

$56,618,284

$97,745,976

$101,984,520

$49,607,656

$88,262,515

$0

$8,721,002

$54,320,401

$25,221,112

$0

690 COMPUTER SOFTWARE..............

Page 127 of 279

$10,856,770

$461,832

$447,589

$447,392

$330,633

$118,754

$0

$0

$118,754

$0

$0

710 REDEMPTION OF PRINCIPAL……

$0

$0

$0

$0

$0

$6,384

$0

$0

$0

$6,384

$0

720 INTEREST……………………………

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

SUBTOTAL..................................... $114,574,430 $143,959,724

$345,882,612

$325,059,813

$175,352,568

$215,237,803

$0

$10,802,952

$145,045,840

$59,389,011

$0

$0

9200 Debt Services
730 Fees……………………………………

$2,347

$0

$0

$0

$2,308

$0

$0

$0

$0

$0

910 TO GENERAL FUND......................

$22,707,322

$32,868,582

$31,621,477

$57,329,877

$54,890,559

$32,482,605

$0

$0

$32,320,162

$162,443

$0

920 TO DEBT SERVICE........................

$7,287,911

$15,627,562

$15,297,453

$15,173,197

$15,154,982

$15,401,892

$0

$0

$15,401,892

$0

$0

950 INTRAFUND TRANSFERS.............

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

SUBTOTAL.....................................

$29,995,233

$48,496,144

$46,918,930

$72,503,074

$70,045,541

$47,884,497

$0

$0

$47,722,054

$162,443

$0

$46,769,367

$90,273,574

$0

$0

$65,025,194

$0

$0

$0

$0

$0

$0

$0

$0

$0

$227,686

$0

$227,685

$0

$0

$0

$227,685

$0

976 UNAPPROP. FUND BALANCE…… $121,473,846 $188,634,642

$39,811,208

$17,082,183

$102,892,800

$25,057,602

$2,054,586

$1,030

$8,402,056

$14,599,930

$0

SUBTOTAL..................................... $168,243,213 $278,908,216

$39,811,208

$17,309,869

$167,917,994

$25,285,287

$2,054,586

$1,030

$8,402,056

$14,827,615

$0

TOTAL............................................. $312,812,876 $471,364,084

$432,612,750

$414,872,756

$413,318,411

$288,407,587

$2,054,586

$10,803,982

$201,169,950

$74,379,069

$0

TRANSFERS:

RES. & ENDING FUND BAL.:
920 RESERVE FOR ENCUMBRANCE.
974 RESTRICTED FUND BALANCE……

Financial Section

CAPITAL PROJECTS SUMMARY REPORT

Duval County Public Schools
Capital Projects Summary Report
As of June 30, 2009
Project
Number

School
Number

1

91260

33

Robert E. Lee HS

Project Description
Install Fire Sprinkler System &
Egress Improvements

2

91080

70

North Shore

New K-8

3

91170

74

Lake Forrest Elem.

New Arts Academy

4

91160

145

Darnell Cookman MS

New Medical Academy 6-12

$20,000,000

5

91070

151

New K-8 "AAA" Site

New K-8

$42,100,000

6

91140

160

New Waterleaf Elem. K-5

New School

$28,000,000

7

91130

161

8

91290

237

9

91270

241

10

90650

268

New Bartram Springs Elem. K-5 New School
Auditorium Seating Replacement &
Sandalwood HS
Upgrades
Install Fire Sprinkler System &
Nathan Forrest HS
Egress Improvements
New High School - Southside
New HS "AAA"
Includes Land

11

90470

274

New K-8 "DD" 103rd

New School

12

91200

279

Kernan MS

New Autism classrooms

School Name

Total
Source: Facilities Project Status Access Database
For details please refer to the Detail Project Status Report

Page 128 of 279

Current Project
Budget
$1,800,000
$32,264,250
$1,400,000

$28,000,000
$1,575,000
$1,850,000
$103,625,000
$42,100,000
$2,000,000
$304,714,250

Financial Section
LONG RANGE FACILITIES MASTER PLAN
The table below summarizes the costs associated with the Long-Range Facility Master Plan.
(Costs do not include inflation).
The plan is based on enrollment projections along with the District’s Strategic Plan for class
size reductions.
Proposed
Master Plan
Scope of Work

# of
Projects

General Maintenance
Major Maintenance
Renovate/Additions
Major Renovations
Replacement Schools
New School Construction
Sub-Total
Infrastructure Reduction*

Approximate
Cost Impact

41
61
8
21
13
5

$119,416,786
$388,697,583
$183,812,029
$224,651,144
$395,803,401
$237,789,322

149

$1,550,170,355
-$63,667,995

Sub-Total
Approximate Master Plan Cost

$1,486,502,360
$1,486,502,360

Approximate Costs in 2009 Dollars

Includes Technology Deployment savings and supplemental funding
Source: DCPS Long Range Facility Master Plan, October, 2007

Page 129 of 279

Duval County Public Schools
Five Year Long Range Capital Program
Scenario Four --- New Debt of $54M and Reprogram 24M.
A

B

C

D

E

2009-2010 LONG RANGE CAPITAL
PROGAM
Balance Forward
Millage for Capital

1‐Reduced but level annual funding for MM & IT.
2‐Prioritized funding for capital projects as follows: 
*Delay new schools for near term.
*Sustain  IT investment for the classroom and business  systems.       
*Compliance and Recurring projects.
*Consolidation and renovation projects.

1
2

Prior Yr.
Funding

Projects
Dr. Academy School - Darnell Cookman. Total Budget of
$13M.
Eugene Butler K-8 Conversion. Total Budget of $8M to
$10M.

G

2009-2010-Year 1

Priority Considerations and Discussion

Line #

F

$

$

26,311,980

Page 130 of 279

New K-8 School (HS AAA Site). Total Budget of $42M.

$

2,000,000

4

$

3,000,000

5

Robert E Lee High School

6

Technology

M

2013-2014-Year
5

$0

15,203,572

$

$0
$99,252,798

16,940,133

$

17,673,000

$

9,117,734

$

8,252,978

$

20,988,709

$

21,916,883

$

16,000,000

32,241,847

$

34,564,958

$

36,192,281

$

38,857,016

$

33,672,999

$0

$0

$0

$6,400,000

$0

$6,400,000

$4,631,356

$0

$18,150,000

$1,218,644

$0

$24,000,000

Subtotal Before New Debt

$36,873,203

$34,564,958

$54,342,281

$46,475,660

$33,672,999

New Debt for Capital

$11,050,000

$9,050,000

$0

$0

$103,000,000

New Debt for MM
Subtotal New Debt

$16,170,000
$27,220,000

$18,170,000
$27,220,000

$0
$0

$0
$0

$0
$103,000,000

$34,340,000
$157,440,000

$64,093,203

$61,784,958

$54,342,281

$46,475,660

$136,672,999

$363,369,102

6,000,000

4,000,000
8,000,000

1,500,000
23,311,980

28,729,963

Consolidation Recommendations and Magnet Review
Minor Capital Improvements

9

High School Auditorium Upgrades

1,000,000

10

Portables/Cover Walks

1,500,000

11

Food Service Equipment

750,000

12

ESE Improvements

500,000

1,000,000

500,000

13

Gender Equity/Athletics/PE

300,000

1,000,000

14

ADA Requirements

500,000

1,000,000

15

Storm Water

16

Playgrounds

17

Land Acquisition

18

Major Maintenance Millage Funding

$

9,117,734

19

Funding from Debt or Reporgrammed Funds

$

16,170,000

$

25,287,734

3,000,000

26,000,000

3,000,000
1,300,000

23,703,572

26,000,000

4,251,243

2,221,880

40,000,000

$

31,500,000

16,773,000

$

109,484,154

$

6,000,000

100,000

$

1,550,000

1,000,000

100,000

1,000,000

100,000

$

2,200,000

750,000

2,000,000

100,000

2,000,000

100,000

$

3,950,000

750,000

750,000

100,000

750,000

100,000

$

2,450,000

1,000,000

750,000

1,000,000

100,000

1,000,000

100,000

$

1,950,000

300,000

1,000,000

750,000

1,000,000

100,000

1,000,000

100,000

$

1,550,000

500,000

1,000,000

500,000

1,000,000

100,000

1,000,000

100,000

$

1,700,000

200,000

200,000

200,000

100,000

200,000

100,000

$

400,000

200,000

200,000

100,000

200,000

100,000

$

800,000

750,000

2,200,000

200,000

0

20,000,000

0
$

8,252,978

$

18,170,000

$

26,422,978

2,500,000

$

$

32,000,000

2,500,000

20,988,709

$

5,000,000

$

25,988,709

25,242,649

$

$

32,000,000

2,500,000

21,916,883

$

1,218,644

$

23,135,527

$
$

$

32,000,000

$

16,000,000
16,000,000

21

Total Project Costs

64,093,203

61,784,958

54,342,281

46,475,660

136,672,999

22
23
24

Balance Forward

$0

$0

$0

$0

$0

Prior Plan
Plan Reductions

$
$

132,451,843
(68,358,640)

$
$

79,451,243
(17,666,285)

$
$

85,602,127
(31,259,846)

$
$

88,192,649
(41,716,989) $

New Year
136,672,999

25
Allocation/Reprogrammed Funds
2011-12 Capital
$
13,150,000

Account Balance 2009-10 Capital
18,000,000
4,900,000 $
4,631,356
500,000
1,600,000
25,000,000 $
4,631,356

$

13,150,000

2011-12 MM
$
2,631,356
$
268,644
$
500,000
$
1,600,000
$
5,000,000

$18,150,000

15 of 15

25,000,000

30,000,000

1,300,000

-

200,000

32,000,000

40,000,000 $

100,000

1,500,000

200,000

20,940,133

16,652,127

1,300,000

750,000

$

8,000,000

1,300,000

300,000
1,000,000

-

10,000,000

$

25,000,000 $

25,000,000
1,500,000

300,000

$205,929,102
$123,100,000

$
8,000,000

40,000,000

$
$
$
$
$

175,529,102

2007 COPS Residual

24,755,469

Reprogrammed Funds
Land Account- Balance of $18M
Closed Projects MM
Closed Equipment Projects
Closed Compass Odyssey, Read 180 and FF Projects
Totals

$76,276,304
$

Reprogrammed Funds

7

26
27
28
29
30
31
32

Totals

$0

$

Total Revenue

Total Major Maintenance Funding

P

Millage for MM

8

20

$

L

2012-2013-Year 4

$0

Zero

New K-5 School (Waterleaf/E. Arlington). Total Budget of
$28M.

K

2011-2012-Year 3

$0

23,124,113

J

Subtotal for Millage

3,000,000

3

I

2010-2011-Year 2

$0
$

H

7/14/2009

2012-13 MM
$
1,218,644

$

1,218,644

Total
Reprogrammed
$17,000,000
$4,900,000
$500,000
$1,600,000
$24,000,000

Account Balance
$1,000,000
$0
$0
$0
$1,000,000

$
$

76,276,304

$

40,558,644

$

116,834,948

363,369,102

$0
$
$

385,697,862
(22,328,761)

2009 - 2010 MAJOR MAINTENANCE PROJECTS
July 14, 2009
Sch.
No.

School Name

1

DW

District-wide

District Wide FA/Intercom/Wiring/Low Voltage (List #23)

2

DW

District-wide

Fire Escape Repairs (List #27)

Description

3

DW

District-wide

Playground Repairs: 1. Fall Protection 2. Equipment
Component Replacement 3. Full Playground Repairs for
Playgrounds Cited On Safety Report ONLY 4. Moving
Playground Equipment

4

DW

District-wide

09/10 Funding
Request

Running Total

2,000,000

$2,000,000

Electronics / Safety

1

75,000

$2,075,000

Safety

1

Safety

Page 131 of 279

75,000

$2,150,000

Motorized bleacher Repairs & Replace (As required by annual
inspection via Service Contract)

100,000

$2,250,000

250,000

$2,500,000

5

DW

District-wide

Installation of new and/or renovation of exsisting Fire Sprinkler
Systems or Kitchen Hoods ONLY from Safety Deficiency
Report (List #5)

6

DW

District-wide

Backflow, fire equipment, kitchen hood inspection and minor
service, (Annual Contract with FireFighters)

175,000

$2,675,000

DW

District-wide

Rubberized tracks (Required annual maintenance inspection
and MINOR repair associated with inspection) (List #4)

250,000

$2,925,000

3224

Construction in 09/10 with 75K Design in 08/09 Fire Sprinkler
System used on the 08 Forrest Project (Fund Construction in
09/10) Roll To Capital Funding List NOTE: If Phase 3 is
Wolfson, Samuel HS Required Fund 2010/2011

7

8

9

DW

10 DW

11 3078

Speciality

1

1
Plumbing
Safety

1
1

Safety
1,000,000

1

$3,925,000

District-wide

100,000

$4,025,000

District-wide

Specialty Equipment Repair, Stage Lift & Stage Rigging
inspection and repairs, Fireproof Stage Drapes (List #16)

154,000

$4,179,000

Biltmore

1

Safety

1. Contract the Code Required Fire Alarm Inspection 2.
Replace/Repair Major Telephone, FAS, Intercom associated
components

1. Demolish Old ESE Covered Wooden Play Equipment .
Properly Grade Remaining Area and Install Concrete, Fence
and Rubber Matt to Match/Replace Existing Rubber Matting
2. Storeroom can wash area foundation needs leveling.

Type

MM WORK
CATEGORY
(Note)

Electronics

1
Carpentry/Finishes

1

Site
60,000

$4,239,000

1

2009 - 2010 MAJOR MAINTENANCE PROJECTS
July 14, 2009
Sch.
No.

School Name

12 DW

District-wide

13 DW

District-wide

14

District-wide

Description

Relocatable maintenance: Including Roof repair, door canopies,
ramp repair replacement, siding repair/replacement and other.

09/10 Funding
Request

Running Total

Type

MM WORK
CATEGORY
(Note)

Carpentry/Finishes

1

100,000

$4,339,000

Repair of Operable Walls (As Needed)

50,000

$4,389,000

Speciality

1

Fire hose replacement and/or stage vents

40,000

$4,429,000

Safety

1

TOTAL LIFE SAFETY

4,429,000

Page 132 of 279

15 DW

District-wide

HVAC Equipment Replacement Repair/Replacement (See List
#1)

1,100,000

$5,529,000

16 DW

District-wide

HVAC Contracted Services (Annual Contract JCI)

1,070,000

$6,599,000

17 DW

District-wide

EMCS Upgrades, Repairs, Inspections, Standardization Etc
(List #6)

550,000

$7,149,000

18 DW

District-wide

Energy - Water conservation (List #14)

250,000

$7,399,000

HVAC

2

19 DW

District-wide

Chiller Inspection, Annual Service and Diagnostic (List #7)

100,000

$7,499,000

HVAC

2

20 DW

District-wide

Chiller Repair/Replacement/Plant Modifications (List #26)

1,400,000

$8,899,000

HVAC

2

21 3238

Ft Caroline MS

Phase II (Design & Construction) Replace HVAC piping and
common area AHUs, recommission EMCS.

750,000

$9,649,000

700,000

$10,349,000

22 3249

Greenland Pines Elem

1. Rectify High Relative Humidity problems in the classrooms
2. Replace 2 primary pumps; replace 2 secondary pumps

TOTAL HVAC
23 DW

24 DW

District-wide

Roof repair & waterproofing (Annual Contract - McCurdy)

District-wide

Roof replacement and/or Major Re-cap
1. Mandarin MS 2. First Coast HS 3. Landmark MS 4.
Mandarin HS 5. Fletcher MS 6. Butler MS 7. Douglas
Anderson

HVAC
HVAC
HVAC

HVAC

2
2
2

2

HVAC

2

5,920,000
1,000,000

$11,349,000

Roofing

3

Roofing
3,500,000

$14,849,000

3

2009 - 2010 MAJOR MAINTENANCE PROJECTS
July 14, 2009
Sch.
No.

School Name

Description

TOTAL ROOFING/ BLDG ENVELOPE

09/10 Funding
Request

Running Total

4,500,000

25 DW

District-wide

Electrical Systems, Components, Repairs, Replacements (List
#29)

300,000

$15,149,000

26 DW

District-wide

Emergency Generator Replacement, Repair and Upgrade (List
#11)

275,000

$15,424,000

TOTAL ELECTRIC/ EMERGENCY GENERATORS
Page 133 of 279

District-wide

Environmental / Asbestos Abatement NOTE: Funding Cut
From $800K

600,000

$16,024,000

28 DW

District-wide

IPM Pest Control / Termite (Annual Contract TERMINIX &
McCalls)

350,000

$16,374,000

29 DW

District-wide

Duct cleaning resulting from indoor air quality (IAQ) and/or
Health Department Citations

35,000

$16,409,000

30 DW

District-wide

Parking Lot/Playground Security lighting upgrades (List #24)
Note: Tie into EMCS

31 DW

District-wide

Emerging Projects & Emergency Maintenance
Repairs/Replacement

32 DW

Security Cameras

DW Cameras and Aiphones and Security Systems (List #31)

TOTAL SECURITY
34 DW

35 DW

District Wide

Plumbing (List #20)

District Wide

District Wide Flooring: Including Damaged Subfloor, Rotting
Joists and Damage from Termites (Contracted Service)

Electrical
Electrical

4
4

575,000

27 DW

TOTAL ENVIRONMENTAL

Type

MM WORK
CATEGORY
(Note)

Environmental
Speciality
Speciality

5
5
5

985,000
Electrical
250,000

$16,659,000

400,000

$17,059,000

100,000

$17,159,000

6
Carpentry/Finishes
Security

6
6

750,000
400,000

$17,559,000

1,000,000

$18,559,000

Plumbing

7

Carpentry/Finishes

7

2009 - 2010 MAJOR MAINTENANCE PROJECTS
July 14, 2009
09/10 Funding
Request

Page 134 of 279

Sch.
No.

School Name

36 DW

District-wide

37 DW

Contracted Carpenter/Capital Services (Annual Contract District-wide (Zone 3) Allstate)

38 DW

District-wide

Locker Repair ONLY(List #10)

39 3025

Kirby Smith

Replace wooden floor in Building #1, Room 3312 mechanical
room (Use Design for other Mechncial Room that was
completed in 06/07) (See Kris E for similar scope in the other
mechanical room)

175,000

$21,584,000

40 3262

Robinson ES

Lighting Upgrades, Phase II, Classrooms that were not
Completed in PHASE I (Kevin Trussell Phase I)

100,000

$21,684,000

41 3249

Lighting Upgrade Phase II, Classrooms that were not
Greenland Pines Elem Completed in PHASE I (Kevin Trussell Phase I)

75,000

$21,759,000

125,000

$21,884,000

500,000

$22,384,000

200,000

$22,584,000

300,000

$22,884,000

16,000

$22,900,000

42 3248

Ed White HS

43 3237

Sandalwood High
School

Description

District Wide Painting (Maintain 7-year cycle)

1. Replace hot water storage tanks and install electric water
heaters. 2. Repipe hot water supply to kitchen and locker
rooms 3. Retile Kitchen Floor
Phase II Lighting/Ceiling tile system & Flooring Replacement
in Main Coridoors 40% completed in Phase I (08/09)

Running Total

1,900,000

$20,459,000

850,000

$21,309,000

100,000

$21,409,000

Type

MM WORK
CATEGORY
(Note)

Carpentry/Finishes

7

Carpentry/Finishes
Carpentry/Finishes

7
7

Carpentry/HVAC

7
Electrical
Electrical

7
7

Plumbing

7
Carpentry/Finishes

44 DW

District-wide

Replace Damaged Blinds and associated hardware along wth
Security Screen Installation - Safety Report Citation Driven
(List #2)

45 DW

District-wide

Door Repair/Replacement & Hardware (List #13)
Facililites $275K
Maint $25K

46 3251

Twin Lakes ES

Ugrade CCTV head-end equipment

47 DW

District-wide

Ceiling Tile Replacement & Limited Full Ceiling System
Replacement

100,000

$23,000,000

48 3237

Sandalwood High
School

Replace dilapidated relocatable restroom with pre-cast modular
restroom

100,000

$23,100,000

7
Electrical

7
Carpentry/Finishes
Electronics
Carpentry/Finishes
Site

7
7
7
7

2009 - 2010 MAJOR MAINTENANCE PROJECTS
July 14, 2009
09/10 Funding
Request

Sch.
No.

School Name

49 DW

District-wide

DW Non-Slip Kitchen Floor Replacement (List #28)

200,000

$23,300,000

Henry Kite

Replacement of all cast iron sewer and drain lines in old
building and replacement of sewer and manholes from building
to property line

300,000

$23,600,000

50 3037

Page 135 of 279

51 3012

West Riverside ES

52 3154

John E. Ford

Description

Re-stucco, waterproof, paint all sides with damaged stucco and
replace all damaged window lentils as per recommendations via
structural engineer (see photos from GK)
Repipe kitchen hot & cold water lines (INCLUDE NEW
KITCHEN FLOORS AND CEILING)

TOTAL GENERAL BLDG MAINT/REPAIRS

Running Total

Type

MM WORK
CATEGORY
(Note)

Carpentry/Finishes

7

Plumbing

7
Site

225,000

$23,825,000

85,000

$23,910,000

7
Plumbing

7

6,751,000

53 DW

District-wide

Sidewalk - Concrete - Base - Grading

150,000

$24,060,000

Site

8

54 DW

District-wide

Chain Link Fencing & Gates w/Hardware (Annual Contract)

200,000

$24,260,000

Site

8

55 DW

District-wide

Drainage and site work (List #18)

275,000

$24,535,000

Site

8

56 DW

District-wide

District Hazardous Tree & Limb Removal

225,000

$24,760,000

Site

8

57 DW

District-wide

Demolition/Debris Removal

40,000

$24,800,000

Site

8

58 DW

District-wide

Parking lot repair, repaving and seal coating, concrete repair,
restriping & handicap restriping (List #19)

300,000

$25,100,000

59 DW

District-wide

Miscellaneous and professional services

40,000

$25,140,000

TOTAL EXTERIOR SITEWORK

1,230,000

Anticipated Funding $25,287,734

Site
Misc

8
8

Financial Section

SPECIAL REVENUE FUND - FOOD SERVICE
SOURCES AND USES OF FUNDS
School Food Services operates under regulations of the U.S. Department of Agriculture, State
Board of Education Rules and County Health Department Standards. The funds to provide this service
come from four sources:

Federal reimbursement for meals;

Federal commodities, which are food items purchased by the U.S.D.A. and
then allocated to school systems to serve in the cafeterias;

State reimbursement for meals; and

Sales to students and adults for meals during the school day and special events
such as banquets after school hours and administrative cafeteria sales.

Funds generated from this program are spent for salaries, benefits, food supplies, equipment,
warehousing costs, utilities, and maintenance.
SPECIAL REVENUE  FUND‐ FOOD SERVICE
Appropriations
$47,082,180
$35,000,000 
$30,000,000 
$25,000,000 
$20,000,000 
$15,000,000 
$10,000,000 
$5,000,000 
$0 
SALARIES

EMPLOYEE  PURCHASED 
BENEFITS
SERVICES

ENERGY

MATERIALS 
AND 
SUPPLIES
2008‐09 Actual

CAPITAL 
OUTLAY

OTHER 
EXPENSES

TRANSFERS 
OUT

DEBT 
SERVICE

FUND 
BALANCE

2009‐2010 Budget

Source: DCPS Budget Special Revenue Fund -Food Service Statement, 2009-2010

Chartwells/Thompson is in the first year of a five year contract with the Duval County School
Board to manage the Food Service Department. Chartwells/Thompson is responsible for the operation
and management of the Food Service Program and, therefore, ensures that the program is
implemented and the quality of the food services are performed and maintained in conformance with
the agreement with and specifications of Duval County School Board, and in compliance with the
requirements of federal, state and local governmental agencies.
The last increase in meal prices was 2008-2009. Prior to last year, the last increase was 19941995. For the 2009-2010 school year, meal prices will remain $1.50 for elementary and $2.00 for
middle and senior high. The budget for 2009-2010 projects a $500,000 surplus.

Page 136 of 279

Financial Section
SPECIAL REVENUE FUND-FOOD SERVICE
KEY POINTS OF INTEREST

One hundred sixty one (161) finishing kitchens are maintained.

Approximately forty percent (40%) of the district’s elementary school food is produced at
the Nutrition Services Center, while it produces approximately thirty-three percent (33%)
of the District’s food overall.

Students pay $1.00 in elementary schools and $1.25 in secondary schools for breakfast
while adults pay $2.00.

For 2009-2010, lunches are $1.50 in elementary schools and $2.00 in secondary
schools. Adults pay $3.00 for lunch.

The total available funding for the food service operation is $47,082,180.

The Duval County School Board outsourced its Food Service operation beginning in
1990. Effective the 2009-2010 fiscal year, Chartwells/Thompson was awarded a fiveyear contract with the Duval County Public Schools which must be renewed annually.
The vendor for this contract was ARAMARK prior to this year.

Approximately 12.1% ($5.7 million) of Food Service expenditures are for District salaries
and benefits. Chartwells/Thompson labor is $12.4 million bringing the total cost for labor
in the Food Service program to $18.1 million (38% of the estimated expenditures).

Federal reimbursements account for 58% ($26.8 million) of the budgeted Food Service
revenue.

FOOD SERVICE PROFILE
FOOD SERVICE STATISTICS
Number of Student Breakfasts Served Daily

25,500

Number of Student Lunches Served Daily

56,710

Number of Ala Cart Meal Equivalents (Daily)

14,890

Number of Feeding Centers

161

Central Kitchen

1

Non-Food Warehouse

1

Number of Satellite School Kitchens

161

Number of Self Contained Kitchens

0

Source: DCPS Approved Budget Special Revenue Fund-Food Service Statement, 2009-2010

Page 137 of 279

Financial Section

APPOVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
SPECIAL REVENUE FUND (410) FOOD SERVICE

ACCOUNT DESCRIPTION

STATEMENT OF REVENUE & APPROPRIATIONS
2006-2007

2007-2008

2008-2009

2008-2009

2008-2009

2009-2010

ACTUAL

ACTUAL

APPROVED

AMENDED

ACTUAL

APPROVED

INCREASE

RESULTS

RESULTS

BUDGET

BUDGET

RESULTS

BUDGET

(DECREASE)

REVENUE
3200 FEDERAL THRU STATE:
3260 NATIONAL SCHOOL LUNCH ACT......................................

$24,251,910

$25,184,997

$24,664,654

$26,549,247

$26,787,024

$24,560,441

($2,226,583)

3265 U.S.D.A. DONATED FOODS…………………………………

$2,161,398

$785,959

$2,134,462

$904,412

$845,465

$2,612,837

$1,767,372

TOTAL FEDERAL................................................................

$26,413,308

$25,970,956

$26,799,116

$27,453,659

$27,632,489

$27,173,278

3337 STATE BREAKFAST SUPPLEMENT..................................

$435,806

$454,310

$0

$465,355

$465,355

$465,300

($55)

3338 STATE LUNCH SUPPLEMENT...........................................

$386,973

$396,640

$0

$392,212

$392,212

$390,000

($2,212)

3377 SUMMER SCHOOL……………………………………………

$0

$0

$0

$0

$0

$0

3399 STATE REIMBURSEMENT - HEALTH INSPECTIONS.......

$17,219

$0

$851,940

$5,406

$5,406

$0

($5,406)

TOTAL STATE.....................................................................

$839,998

$850,950

$851,940

$862,973

$862,973

$855,300

($7,673)

($459,211)

3300 STATE:

$0

3400 LOCAL:
3425 RENT....................................................................................

$0

$0

$0

$0

$0

$0

3431 INTEREST EARNED............................................................

$65,092

$66,124

$100,000

$72,941

$72,941

$0

3450 FOOD SERVICES................................................................

$13,827,393

$14,564,168

$16,913,762

$15,046,170

$15,046,170

$17,783,523

3495 MISCELLANEOUS REVENUE…………………………………

$1,078,399

$35,456

$199,500

$726,888

$726,888

$199,000

$12,117

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

TOTAL LOCAL.....................................................................

$14,983,001

$14,665,748

$17,213,262

$15,845,999

$15,845,999

$17,982,523

$2,547,514

TOTAL REVENUE................................................................

$42,236,307

$41,487,654

$44,864,318

$44,162,631

$44,341,461

$46,011,101

$2,080,630

$109,170

$923,626

$0

$83,811

$83,811

$0

3497 REFUND PRIOR YEAR EXP…………………………………
3742 OTHER LOSS RECOVERY……………………………………

$0
($72,941)
$2,737,353
($527,888)

TRANSFERS:
3600 FROM GENERAL FUND & TRUST & AGENCY..................

($83,811)

4700 RESERVES AND FUND BALANCES:
RESERVE FOR ENCUMBRANCES....................................

$870,207

$100,667

$67,820

$67,820

$67,820

$68,461

RESERVE FOR INVENTORY..............................................

$670,948

$1,051,081

$1,035,637

$992,588

$992,588

$507,427

($485,161)

$641

UNRESERVED FUND BALANCE........................................

$2,973,999

$633,583

$0

$99,160

$99,160

$495,191

$396,031

TOTAL BEGINNING FUND BALANCE................................

$4,515,154

$1,785,331

$1,103,457

$1,159,568

$1,159,568

$1,071,079

TOTAL FUNDS AVAILABLE................................................

$46,860,631

$44,196,611

$45,967,775

$45,406,010

$45,584,840

$47,082,180

$1,497,340

$481,060

($88,489)

APPROPRIATIONS
100 SALARIES............................................................................

$4,284,113

$3,995,364

$4,141,091

$3,545,380

$3,543,563

$4,024,623

200 EMPLOYEE BENEFITS.......................................................

$2,232,985

$1,936,860

$1,641,435

$1,687,327

$1,688,211

$1,712,352

$24,141

300 PURCHASED SERVICES....................................................

$32,584,462

$33,608,968

$33,092,435

$34,180,307

$34,358,340

$35,810,401

$1,452,061
$90,745

400 ENERGY..............................................................................

$982,013

$1,082,869

$1,037,115

$1,256,075

$987,152

$1,077,897

500 MATERIALS AND SUPPLIES..............................................

$3,343,314

$2,200,914

$4,087,058

$2,482,789

$2,625,712

$2,630,704

$4,992

600 CAPITAL OUTLAY...............................................................

$1,094,248

$58,375

$167,377

$18,951

$18,950

$150,000

$131,050

700 OTHER EXPENSES.............................................................

$629,525

$153,694

$471,460

$566,705

$516,784

$525,980

$9,196

TOTAL APPROPRIATIONS.................................................

$45,150,660

$43,037,044

$44,637,971

$43,737,534

$43,738,712

$45,931,957

$2,193,245

$0

$0

$0

$675,888

$775,048

$0

($775,048)

($68,461)

OTHER FINANCING USES:
TRANSFERS:
9700 TRANSFERS OUT...............................................................
ENDING FUND BALANCES:
920 RESERVE FOR ENCUMBRANCES....................................

$100,607

$67,820

$0

$67,820

$68,461

$0

973 RESERVE FOR INVENTORY..............................................

$1,201,392

$992,587

$1,035,637

$507,427

$507,427

$507,427

$0

976 FUND BALANCE..................................................................

$407,972

$99,160

$294,167

$495,192

$495,192

$642,796

$147,604

TOTAL ENDING FUND BALANCE......................................

$1,709,971

$1,159,567

$1,329,804

$992,588

$1,071,080

$1,150,223

$79,143

TOTAL APPROPRIATIONS & END. FUND BALANCE.......

$46,860,631

$44,196,611

$45,967,775

$45,406,010

$45,584,840

$47,082,180

$1,497,340

Page 138 of 279

Financial Section
PURCHASING/BIDS
The purchase and payment for all food, supplies and services utilized in DCSB’s Food
Service Program are in accordance and compliance with the procurement criteria set forth in the
purchasing code of DCSB. Such purchases are made exclusively for the benefit of DCSB and
used solely in DCSB’s Food Service Program. Items are purchased through the Competitive Bid
Process. Bid specifications are submitted by the Food Service Department to the Purchasing
Department. State Board Rule, Florida Statutes, and Federal Law govern these activities.
After a free and open competitive process, the Duval County School Board (DCSB) selected
Compass Group, USA (Chartwells/Thompson) to operate and manage its Food Service Program.
The agreement between the Board and Chartwells/Thompson was effective July 1, 2009 and is in
the first year of a five-year contract. As a part of the agreement, Chartwells/Thompson
guarantees that the District’s food service fund shall net a minimum of $500,000.
The District controls its Food Service Program and designates representatives, to ensure
the District rights and obligations are observed and carried out, several of which are the following:

Ensure conformance with agreements with jurisdictional agencies, maintain health
certification and compliance with federal, state and local regulations and reporting
requirements;

Ensure the quality of the food services through onsite visitations, approve prices to be
charged for all meals, and establish an advisory board composed of parents, teachers
and students to assist in menu planning;

Maintain records and ensure that USDA donated foods received by DCSB are available
for use by Chartwells/Thompson only to the benefit of the District Food Service Program,
and to retain title and ownership of all USDA donated foods and all items purchased with
DCPS funds or public funds.

Page 139 of 279

Financial Section

SPECIAL REVENUE FUND – FEDERAL
(Entitlement Grants)
SOURCES AND USES OF FUNDS
This section of the budget represents the funds the District receives from various federal
agencies. To receive federal funds, projects must be approved by the School Board and the
Department of Education or other governing agency.
Federal projects must be carefully monitored to make sure all expenditures are itemized in the
approved budget and occur within the stipulated time period. Approximately 61% of all expenditures
are for salaries and benefits.
An approved Indirect Cost Rate is established each year based on the percentage of District
indirect expenditures in the General Fund for the preceding fiscal year. This percentage is applied to all
expenditures (except capital outlay) and paid to the General Fund monthly to offset overhead. The
approved rate for the 2008-2009 fiscal year was 4.78% with payments to General Fund of $2.0 million.
The Department of Education has approved an Indirect Cost Rate of 4.95% or $2.9 million, for the
2009-2010 fiscal year.

SPECIAL REVENUE  FUND ‐ FEDERAL
STATEMENT  OF APPROPRIATIONS
$109,580,475
$60,000,000 
$50,000,000 
$40,000,000 
$30,000,000 
$20,000,000 
$10,000,000 
$0 
SALARIES

BENEFITS

PURCHASED 
SERVICES

ENERGY 
SERVICES

2008‐2009 Actual

SUPPLIES

CAPITAL 
OUTLAY

OTHER 
EXPENSES

2009‐2010 Budget

Source: DCPS Budget Special Revenue Fund-Federal Statement, 2009-2010

Page 140 of 279

TRANSFERS

Financial Section
SPECIAL REVENUE FUNDS-FEDERAL
DESIGNATED PURPOSE GRANT FUNDS 2009-2010
TITLE I, PART A, IMPROVING BASIC PROGRAMS OPERATED BY LOCAL
EDUCATION AGENCIES
The purpose of this federal grant program is to ensure that all children have a fair, equal and
significant opportunity to obtain a high quality education and reach, at a minimum, proficiency on
challenging State academic achievement standards and academic assessments. Funds are
used to provide additional teachers, intervention and remedial services to educationally
disadvantaged children in selected elementary, middle and charter schools. Services are
provided at schools with high concentrations of children from low income families as determined
by free and/or reduced lunch populations.
TITLE I, PART F, COMPREHENSIVE SCHOOL REFORM DEMONSTRATION PROGRAM
This grant provides financial incentives for schools to develop comprehensive school reforms
based on scientifically based research and effective practices that include an emphasis on basic
academics and parental involvement so that all children can meet challenging State academic
content and academic achievement standards.
TITLE II, PART A, TEACHER AND PRINCIPAL TRAINING AND RECRUITING FUND
This grant provides funds to increase student academic achievement through strategies that
improve teacher quality and to increase the number of highly qualified teachers in the classroom.
Two previous federal grant programs, the Eisenhower Professional Development Grant and
Class Size Reduction Grant have been eliminated with the passage of this legislation.
TITLE III, PART A, ENGLISH LANGUAGE ACQUISITION, LANGUAGE ENHANCEMENT AND
ACADEMIC ACHIEVEMENT
These federal grant funds are to help ensure that children who are limited English proficient,
including immigrant children and youth, attain English proficiency, develop high levels of
academic attainment in English, and meet the same challenging State academic content and
student academic achievement standards as all students are expected to meet.
TITLE IV, PART A, SAFE AND DRUG FREE SCHOOLS
The purpose of this federally funded grant is to support programs that prevent violence in and
around schools; that prevent the illegal use of alcohol, tobacco and drugs; that involve parents
and communities; and that are coordinated with related Federal, State, school, and community
efforts and resources to foster a safe and drug-free learning environment that supports academic
achievement. The funding amount is determined by student enrollment.
TITLE V, PART A, LOCAL INNOVATIVE EDUCATION PROGRAMS
Funds for this program are provided to support local education reform efforts that are consistent
with and support statewide education reform efforts. Title V is a federal grant administered by the
state.
IDEA - TITLE VI - B
Title VI-B is intended to assure that all children with disabilities are provided a free and
appropriate education. The Individuals with Disabilities Education Act-IDEA (Public Law 94-142)
authorizes federal aid to assist in the implementation of this mandate. Funding is based upon a
non-duplicated count of students with disabilities aged 3 through 21 served as of December 1 of
each year. The revenue projected is the estimated expenditure during fiscal year 2010.

Page 141 of 279

Financial Section
SPECIAL REVENUE FUNDS-FEDERAL
DESIGNATED PURPOSE GRANT FUNDS 2009-2010
IDEA – PRESCHOOL INCENTIVE GRANT
The state Department of Education has used Title VI-B discretionary funds to establish a
Preschool Incentive Grant. These funds are derived from a December 1 count which provides a
per pupil amount for students aged 3 – 5. These funds are used to support the program for Pre-K
students with disabilities. This support includes intensive teacher training and the placement of
program evaluators.
MAGNET SCHOOLS ASSISTANCE PROGRAM
The purpose of this federally funded grant is to support magnet schools in pursuit of the
objectives of the No Child Left Behind Act and the district’s unitary policy. The program will focus
on expanding the capacity to provide public school choice to students who attend overcrowded
schools and to students who attend schools identified for improvement with student academic
achievement standards.
CARL D. PERKINS VOCATIONAL AND TECHNICAL EDUCATION GRANT
Federal entitlement funds from the Carl Perkins grant are provided for local projects to extend
and improve education programs leading to academic and occupational skill competencies
required to work in a technologically advanced society. There is a priority for programs and
services for special populations of students.

Page 142 of 279

Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
SPECIAL REVENUE FUND (420) FEDERAL

ACCOUNT DESCRIPTION
REVENUE

STATEMENT OF REVENUE
2006-2007
ACTUAL
RESULTS

2007-2008
ACTUAL
RESULTS

2008-2009
APPROVED
BUDGET

2008-2009
AMENDED
BUDGET

2008-2009
ACTUAL
RESULTS

2009-2010
APPROVED
BUDGET

INCREASE
(DECREASE)

3100 FEDERAL DIRECT:
3170 WORKFORCE INVESTMENT ACT……………

$0
$0

$0
$0

$0
$0

$0
$0

$0
$0

$0
$0

3190 OTHER MISCELLANEOUS..............................

$5,581,362

$4,409,710

$11,402,961

$13,566,049

$10,221,242

$7,749,427

($2,471,815)

TOTAL FEDERAL DIRECT...............................

$5,581,362

$4,409,710

$11,402,961

$13,566,049

$10,221,242

$7,749,427

($2,471,815)

$0
$0

3200 FEDERAL THRU STATE:
3201 VOCATIONAL EDUCATION ACTS..................

$1,399,247

$1,540,316

$733,916

$1,875,699

$1,367,935

$1,790,687

3202 MEDICAID.........................................................

$4,568,680

$2,301,126

$938,155

$4,585,981

$4,585,981

$0

3220 JTPA.................................................................
3226 EISENHOWER MATH & SCIENCE......…………
3227 DRUG FREE SCHOOLS................................…

$0

$127,241

$27,759

$27,759

$11,732

$0

$7,121,516

$6,776,853

$7,617,762

$8,289,666

$5,245,688

$9,368,674

$422,751
($4,585,981)
($11,732)
$4,122,985

$686,012

$578,795

$876,339

$1,008,833

$568,874

$670,676

$101,802

3230 IDEA ………………………………………………

$33,910,500

$30,290,297

$32,116,405

$32,918,552

$24,155,373

$39,209,927

$15,054,554

3240 ESEA, TITLE 1..................................................

$33,032,018

$29,106,631

$41,502,857

$55,115,343

$34,891,503

$45,728,270

$10,836,767

3270 ESEA, TITLE VI................................................

$0

$51,905

$0

$0

$0

$0

$0

3290 OTHER..............................................................

$5,184,798

$4,508,199

$3,847,169

$6,447,018

$4,451,384

$5,004,232

$552,848

TOTAL FEDERAL THRU STATE.....................

$85,902,771

$75,281,363

$87,660,361

$110,268,850

$75,278,470

$101,772,466

$26,493,996

3473 SCHOOL AGE CHILD CARE............................

$0

$0

$0

$0

$0

$0

$0

3490 MISCELLANEOUS LOCAL SOURCES............

$0

$0

$0

$0

$0

$0

$0

TOTAL OTHER SOURCES..............................

$0

$0

$0

$0

$0

$0

$0

3610 TRANSFER FROM GENERAL FUND..............

$84,176

$82,435

$82,187

$85,453

$77,944

$58,582

($19,362)

TOTAL TRANSFERS.......................................

$84,176

$82,435

$82,187

$85,453

$77,944

$58,582

($19,362)

BEGINNING FUND BALANCE…………………

$0

$0

$0

$0

$0

$0

$0

TOTAL REVENUE...........................................

$91,568,309

$79,773,508

$99,145,509

$123,920,351

$85,577,656

$109,580,475

$24,002,819

3400 REVENUE FROM LOCAL SOURCES:

3600 TRANSFERS
TRANSFERS:

Page 143 of 279

Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
SPECIAL REVENUE FUND (420) FEDERAL
2008-2009
AMENDED
BUDGET

STATEMENT OF APPROPRIATIONS
2008-2009
2009-2010
ACTUAL
APPROVED
INCREASE
RESULTS
BUDGET
(DECREASE)

$44,834,910

$48,434,694

$36,630,169

$48,091,260

$11,461,091

$12,708,380

$17,218,180

$18,021,360

$11,897,416

$19,041,532

$7,144,116

$19,387,772

$20,370,968

$26,794,911

$20,082,328

$25,338,611

$5,256,283

2006-2007
ACTUAL
RESULTS

2007-2008
ACTUAL
RESULTS

100 SALARIES...........................................................…………

$40,614,902

$37,941,234

200 EMPLOYEE BENEFITS......................................…………

$13,381,443

300 PURCHASED SERVICES....................................………… $21,071,975

ACCOUNT DESCRIPTION

2008-2009
APPROVED
BUDGET

APPROPRIATIONS BY
OBJECT CLASSIFICATIONS

400 ENERGY SERVICES…………………………………………

$50,632

$52,196

$14,919

$55,953

$42,153

$13,800

500 MATERIALS AND SUPPLIES.................................………

$2,817,288

$2,798,273

$9,965,195

$15,654,401

$5,461,010

$11,553,183

($28,353)
$6,092,173

600 CAPITAL OUTLAY....................................................……

$5,770,614

$2,242,976

$2,050,021

$4,619,684

$3,102,067

$2,370,419

($731,648)

700 OTHER EXPENSES...................................................……

$2,907,616

$2,258,771

$3,753,161

$4,425,949

$3,046,949

$3,171,670

$124,721

900 TRANSFERS...................................................……………

$4,953,839

$2,383,906

$938,155

$5,315,564

$5,315,564

$0

$91,568,309

$79,773,508

$99,145,509

$123,322,516

$85,577,656

$109,580,475

TOTALS BY OBJECT......................................................

($5,315,564)
$24,002,819

APPROPRIATIONS BY
FUNCTION CLASSIFICATIONS
5000 INSTRUCTION.................................................................

$41,172,516

$35,300,575

$33,818,999

$49,221,842

$38,519,301

$36,364,061

($2,155,240)

6100 PUPIL PERSONNEL SERVICES.....................................

$17,232,364

$16,995,713

$22,206,481

$22,307,043

$13,436,686

$27,210,925

$13,774,239

6200 MEDIA SERVICES...........................................................

$197,062

$32,322

$282,911

$107,994

$78,205

$286,786

$208,581

6300 CURRICULUM SERVICES..............................................

$9,760,968

$6,089,460

$11,384,054

$12,514,382

$8,504,255

$18,574,153

$10,069,898

6400 STAFF TRAINING............................................................

$10,783,969

$14,323,749

$22,649,667

$26,905,256

$15,521,889

$18,603,345

$3,081,456

6500 INSTRUCTION RELATED TECHNOLOGY………………

$0

$0

$0

$0

$0

$67,809

$67,809

7100 SCHOOL BOARD............................................................

$0

$0

$0

$0

$0

$0

$0

7200 GENERAL ADMINISTRATION........................................

$2,668,121

$2,031,985

$3,174,090

$3,683,875

$2,009,264

$2,911,413

$902,149

7300 SCHOOL ADMINISTRATION..........................................

$61,362

$7,281

$18,687

$58,520

$34,505

$44,373

$9,868

7400 FACILITIES ACQUISITION AND CONSTRUCTION.......

$48,218

$11,213

$37,228

$122,128

$106,475

$511,224

$404,749

7500 FISCAL SERVICES..........................................................

$0

$0

$471,428

$188,991

$66,428

$2,276,168

$2,209,740

7600 FOOD SERVICES……………………………………………

$0

$0

$0

$0

$0

$0

7700 CENTRAL SERVICES.....................................................

$328,158

$327,736

$925,773

$1,117,909

$613,401

$553,435

7800 PUPIL TRANSPORTATION.............................................

$3,961,809

$1,955,070

$2,608,696

$930,564

$809,304

$1,656,661

$847,357

7900 OPERATION OF PLANT..................................................

$156,032

$158,309

$23

$35,316

$32,399

$149,353

$116,954

8100 MAINTENANCE OF PLANT.............................................

$0

$0

$0

$0

$0

$0

$0

8200 ADMIN. TECHNOLOGY SERVICE…………………………

$0

$0

$0

$0

$0

$0

$0

9100 COMMUNITY SERVICES................................................

$243,891

$156,189

$629,317

$813,132

$529,980

$370,769

9200 PRINCIPAL AND INTEREST...........................................

$0

$0

$0

$0

$0

$0

SUBTOTAL......................................................................

$86,614,470

$77,389,602

$98,207,354

$118,006,952

$80,262,092

$109,580,475

$0
($59,966)

($159,211)
$0
$29,318,383

TRANSFERS:
9700 TRANSFERS OUT...........................................................

$4,953,839

TOTAL BY FUNCTION....................................................

$91,568,309

$2,383,906

$79,773,508

Page 144 of 279

$938,155

$99,145,509

$5,315,564

$123,322,516

$5,315,564

$85,577,656

$0

$109,580,475

($5,315,564)

$24,002,819

Financial Section

SPECIAL REVENUE FUND – State Fiscal
Stabilization
SOURCES AND USES OF FUNDS
This section of the budget represents the funds the District receives from various federal
agencies. To receive federal funds, projects must be approved by the School Board and the
Department of Education. These funds are a part of the ARRA stimulus package.
Federal projects must be carefully monitored to make sure all expenditures are itemized in the
approved budget and occur within the stipulated time period. Approximately 87% of all expenditures
are for salaries and benefits.
These funds are tied to Assurances, Principles and Strategies. One of the primary principles is
to create and/or save jobs in an effort to stimulate the economy. The funds are for a period of two
years and will not be received after that time period.
.

Source: DCPS Budget Special Revenue Fund-State Fiscal Stabilization Statement, 2009-2010

Page 145 of 279

Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
SPECIAL REVENUE FUND (431) FEDERAL

ACCOUNT DESCRIPTION
REVENUE

STATEMENT OF REVENUE
2006-2007
ACTUAL
RESULTS

2007-2008
ACTUAL
RESULTS

2008-2009
APPROVED
BUDGET

3100 FEDERAL DIRECT:
3170 WORKFORCE INVESTMENT ACT………………

$0
$0

$0
$0

$0
$0

3190 OTHER MISCELLANEOUS................................

$0

$0

$0

TOTAL FEDERAL DIRECT.................................

$0

$0

$0

2008-2009
AMENDED
BUDGET
$0
$0

$0

2008-2009
ACTUAL
RESULTS

2009-2010
APPROVED
BUDGET

INCREASE
(DECREASE)

$0
$0

$0
$0

$0
$0

$0

$0

$0

$0

$0

$0

3200 FEDERAL THRU STATE:
3201 VOCATIONAL EDUCATION ACTS....................

$0

$0

$0

$0

$0

$0

$0

3202 MEDICAID...........................................................

$0

$0

$0

$0

$0

$0

$0

3210 STATE FISCAL STABILIZATION FUNDS - K-12

$0

$0

$0

$0

$0

$43,666,932

$43,666,932

3211 STATE FISCAL STABILIATION FUNDS - WOR

$0

$0

$0

$0

$0

$0

$0

3212 STATE FISCAL STABILIZATION FUNDS - VPK

$0

$0

$0

$0

$0

$0

$0

3220 JTPA....................................................................

$0

$0

$0

$0

$0

$0

$0

3226 EISENHOWER MATH & SCIENCE......…………

$0

$0

$0

$0

$0

$0

$0

3227 DRUG FREE SCHOOLS................................……

$0

$0

$0

$0

$0

$0

$0

3230 IDEA …………………………………………………

$0

$0

$0

$0

$0

$0

$0

3240 ESEA, TITLE 1....................................................

$0

$0

$0

$0

$0

$0

$0

3270 ESEA, TITLE VI...................................................

$0

$0

$0

$0

$0

$0

$0

3290 OTHER................................................................

$0

$0

$0

$0

$0

$0

TOTAL FEDERAL THRU STATE........................

$0

$0

$0

$0

$0

$43,666,932

$0
$0
$43,666,932

3473 SCHOOL AGE CHILD CARE..............................

$0

$0

$0

$0

$0

$0

$0

3490 MISCELLANEOUS LOCAL SOURCES..............

$0

$0

$0

$0

$0

$0

$0

TOTAL OTHER SOURCES...............................

$0

$0

$0

$0

$0

$0

$0

3610 TRANSFER FROM GENERAL FUND................

$0

$0

$0

$0

$0

$0

$0

TOTAL TRANSFERS.........................................

$0

$0

$0

$0

$0

$0

$0

BEGINNING FUND BALANCE……………………

$0

$0

$0

$0

$0

$0

$0

TOTAL REVENUE.............................................

$0

$0

$0

$0

$0

$43,666,932

$43,666,932

3400 REVENUE FROM LOCAL SOURCES:

3600 TRANSFERS:

Page 146 of 279

Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
SPECIAL REVENUE FUND (431) FEDERAL

ACCOUNT DESCRIPTION

2006-2007
ACTUAL
RESULTS

2007-2008
ACTUAL
RESULTS

2008-2009
APPROVED
BUDGET

STATEMENT OF APPROPRIATIONS
2008-2009
2009-2010
ACTUAL
APPROVED
INCREASE
RESULTS
BUDGET
(DECREASE)

2008-2009
AMENDED
BUDGET

APPROPRIATIONS BY
OBJECT CLASSIFICATIONS
100 SALARIES...........................................................…………

$0

$0

$0

$0

$0

$27,851,341

$27,851,341

200 EMPLOYEE BENEFITS......................................…………

$0

$0

$0

$0

$0

$10,139,993

$10,139,993

300 PURCHASED SERVICES....................................…………

$0

$0

$0

$0

$0

$25,000

$25,000

400 ENERGY SERVICES…………………………………………

$0

$0

$0

$0

$0

$0

$0

500 MATERIALS AND SUPPLIES.................................………

$0

$0

$0

$0

$0

$5,650,598

$5,650,598

600 CAPITAL OUTLAY....................................................……

$0

$0

$0

$0

$0

$0

$0

700 OTHER EXPENSES...................................................……

$0

$0

$0

$0

$0

$0

$0

900 TRANSFERS...................................................……………

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$43,666,932

$43,666,932

TOTALS BY OBJECT......................................................
APPROPRIATIONS BY
FUNCTION CLASSIFICATIONS
5000 INSTRUCTION.................................................................

$0

$0

$0

$0

$0

$34,034,637

$34,034,637

6100 PUPIL PERSONNEL SERVICES.....................................

$0

$0

$0

$0

$0

$1,408,884

$1,408,884

6200 MEDIA SERVICES...........................................................

$0

$0

$0

$0

$0

$1,587,420

$1,587,420

6300 CURRICULUM SERVICES..............................................

$0

$0

$0

$0

$0

$0

$0

6400 STAFF TRAINING............................................................

$0

$0

$0

$0

$0

$5,276,708

$5,276,708

6500 INSTRUCTION RELATED TECHNOLOGY………………

$0

$0

$0

$0

$0

$0

$0

7100 SCHOOL BOARD............................................................

$0

$0

$0

$0

$0

$0

$0

7200 GENERAL ADMINISTRATION........................................

$0

$0

$0

$0

$0

$115,406

$115,406

7300 SCHOOL ADMINISTRATION..........................................

$0

$0

$0

$0

$0

$1,218,877

$1,218,877

7400 FACILITIES ACQUISITION AND CONSTRUCTION.......

$0

$0

$0

$0

$0

$0

$0

7500 FISCAL SERVICES..........................................................

$0

$0

$0

$0

$0

$0

$0

7600 FOOD SERVICES……………………………………………

$0

$0

$0

$0

$0

$0

$0

7700 CENTRAL SERVICES.....................................................

$0

$0

$0

$0

$0

$0

$0

7800 PUPIL TRANSPORTATION.............................................

$0

$0

$0

$0

$0

$0

$0

7900 OPERATION OF PLANT..................................................

$0

$0

$0

$0

$0

$0

$0

8100 MAINTENANCE OF PLANT.............................................

$0

$0

$0

$0

$0

$0

$0

8200 ADMIN. TECHNOLOGY SERVICE…………………………

$0

$0

$0

$0

$0

$25,000

$25,000

9100 COMMUNITY SERVICES................................................

$0

$0

$0

$0

$0

$0

$0

9200 PRINCIPAL AND INTEREST...........................................

$0

$0

$0

$0

$0

$0

$0

SUBTOTAL......................................................................

$0

$0

$0

$0

$0

$43,666,932

$43,666,932

TRANSFERS:
9700 TRANSFERS OUT...........................................................

$0

TOTAL BY FUNCTION....................................................

$0

$0

$0

Page 147 of 279

$0

$0

$0

$0

$0

$0

$0

$43,666,932

$0

$43,666,932

Financial Section

SPECIAL REVENUE FUND – Targeted ARRA
Stimulus
SOURCES AND USES OF FUNDS
This section of the budget represents the funds the District receives from federal agencies for
the American Recovery & Reinvestment Act (ARRA) to help stimulate the economy. To receive federal
funds, projects must be approved by the School Board and the Department of Education.
Federal projects must be carefully monitored to make sure all expenditures are itemized in the
approved budget and occur within the stipulated time period. Approximately 70% of all expenditures
are for salaries and benefits.
These funds are tied to Assurances, Principles and Strategies. One of the primary principles is
to create and/or save jobs in an effort to stimulate the economy. The funds are for a period of two
years and will not be received after that time period.

Source: DCPS Budget Special Revenue Fund-Targeted ARRA Stimulus Statement, 2009-2010

Page 148 of 279

Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
SPECIAL REVENUE FUND (432) FEDERAL

ACCOUNT DESCRIPTION
REVENUE

STATEMENT OF REVENUE
2006-2007
ACTUAL
RESULTS

2007-2008
ACTUAL
RESULTS

2008-2009
APPROVED
BUDGET

2008-2009
AMENDED
BUDGET

2008-2009
ACTUAL
RESULTS

3100 FEDERAL DIRECT:
3170 WORKFORCE INVESTMENT ACT……………

$0
$0

$0
$0

$0
$0

$0
$0

$0
$0

3190 OTHER MISCELLANEOUS..............................

$0

$0

$0

$0

$0

TOTAL FEDERAL DIRECT...............................

$0

$0

$0

$0

$0

2009-2010
APPROVED
BUDGET
$0
$0

INCREASE
(DECREASE)
$0
$0
$0

$0

$0

3200 FEDERAL THRU STATE:
3201 VOCATIONAL EDUCATION ACTS..................

$0

$0

$0

$0

$0

$0

$0

3202 MEDICAID.........................................................

$0

$0

$0

$0

$0

$0

$0

3220 JTPA.................................................................

$0

$0

$0

$0

$0

$0

$0

3226 EISENHOWER MATH & SCIENCE......…………

$0

$0

$0

$0

$0

$0

$0

3227 DRUG FREE SCHOOLS................................…

$0

$0

$0

$0

$0

$0

$0

3230 IDEA ………………………………………………

$0

$0

$0

$16,176,041

$194,356

$15,906,072

$15,711,716
$14,917,853

3240 ESEA, TITLE 1..................................................

$0

$0

$0

$14,917,852

$0

$14,917,853

3270 ESEA, TITLE VI................................................

$0

$0

$0

$0

$0

$0

$0

3290 OTHER..............................................................

$0

$0

$0

$0

$0

$0

TOTAL FEDERAL THRU STATE.....................

$0

$0

$0

$31,093,893

$194,356

$30,823,925

$0
$0
$30,629,569

3473 SCHOOL AGE CHILD CARE............................

$0

$0

$0

$0

$0

$0

$0

3490 MISCELLANEOUS LOCAL SOURCES............

$0

$0

$0

$0

$0

$0

$0

TOTAL OTHER SOURCES..............................

$0

$0

$0

$0

$0

$0

$0

3610 TRANSFER FROM GENERAL FUND..............

$0

$0

$0

$0

$0

$0

$0

TOTAL TRANSFERS.......................................

$0

$0

$0

$0

$0

$0

$0

BEGINNING FUND BALANCE…………………

$0

$0

$0

$0

$0

$0

$0

TOTAL REVENUE...........................................

$0

$0

$0

$31,093,893

$194,356

$30,823,925

$30,629,569

3400 REVENUE FROM LOCAL SOURCES:

3600 TRANSFERS
TRANSFERS:

Page 149 of 279

Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
SPECIAL REVENUE FUND (432) FEDERAL

ACCOUNT DESCRIPTION

2006-2007
ACTUAL
RESULTS

2007-2008
ACTUAL
RESULTS

2008-2009
APPROVED
BUDGET

STATEMENT OF APPROPRIATIONS
2008-2009
2009-2010
ACTUAL
APPROVED
INCREASE
RESULTS
BUDGET
(DECREASE)

2008-2009
AMENDED
BUDGET

APPROPRIATIONS BY
OBJECT CLASSIFICATIONS
100 SALARIES...........................................................…………

$0

$0

$0

$15,740,458

$8,387

$15,832,143

$15,823,756

200 EMPLOYEE BENEFITS......................................…………

$0

$0

$0

$5,580,500

$1,500

$5,691,866

$5,690,366

300 PURCHASED SERVICES....................................…………

$0

$0

$0

$3,502,413

$12,501

$3,534,497

$3,521,996

400 ENERGY SERVICES…………………………………………

$0

$0

$0

$0

$0

$40,000

$40,000

500 MATERIALS AND SUPPLIES.................................………

$0

$0

$0

$1,863,164

$57,768

$1,488,478

$1,430,710

600 CAPITAL OUTLAY....................................................……

$0

$0

$0

$3,294,399

$114,200

$3,123,982

$3,009,782

700 OTHER EXPENSES...................................................……

$0

$0

$0

$1,112,959

$0

$1,112,959

$1,112,959

900 TRANSFERS...................................................……………

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$31,093,893

$194,356

$30,823,925

$30,629,569

TOTALS BY OBJECT......................................................
APPROPRIATIONS BY
FUNCTION CLASSIFICATIONS
5000 INSTRUCTION.................................................................

$0

$0

$0

$15,389,058

$99,625

$15,458,811

$15,359,186

6100 PUPIL PERSONNEL SERVICES.....................................

$0

$0

$0

$3,293,729

$81,229

$3,347,174

$3,265,945

6200 MEDIA SERVICES...........................................................

$0

$0

$0

$184,502

$0

$184,502

$184,502

6300 CURRICULUM SERVICES..............................................

$0

$0

$0

$2,302,523

$0

$1,996,341

$1,996,341

6400 STAFF TRAINING............................................................

$0

$0

$0

$8,955,002

$13,502

$8,868,018

$8,854,516

6500 INSTRUCTION RELATED TECHNOLOGY………………

$0

$0

$0

$56,120

$0

$56,120

$56,120

7100 SCHOOL BOARD............................................................

$0

$0

$0

$0

$0

$0

$0

7200 GENERAL ADMINISTRATION........................................

$0

$0

$0

$512,959

$0

$512,959

$512,959

7300 SCHOOL ADMINISTRATION..........................................

$0

$0

$0

$0

$0

$0

$0

7400 FACILITIES ACQUISITION AND CONSTRUCTION.......

$0

$0

$0

$0

$0

$0

$0

7500 FISCAL SERVICES..........................................................

$0

$0

$0

$0

$0

$0

$0

7600 FOOD SERVICES……………………………………………

$0

$0

$0

$0

$0

$0

$0

7700 CENTRAL SERVICES.....................................................

$0

$0

$0

$0

$0

$0

$0

7800 PUPIL TRANSPORTATION.............................................

$0

$0

$0

$400,000

$0

$400,000

$400,000

7900 OPERATION OF PLANT..................................................

$0

$0

$0

$0

$0

$0

$0

8100 MAINTENANCE OF PLANT.............................................

$0

$0

$0

$0

$0

$0

$0

8200 ADMIN. TECHNOLOGY SERVICE…………………………

$0

$0

$0

$0

$0

$0

$0

9100 COMMUNITY SERVICES................................................

$0

$0

$0

$0

$0

$0

$0

9200 PRINCIPAL AND INTEREST...........................................

$0

$0

$0

$0

$0

$0

$0

SUBTOTAL......................................................................

$0

$0

$0

$31,093,893

$194,356

$30,823,925

$30,629,569

TRANSFERS:
9700 TRANSFERS OUT...........................................................

$0

TOTAL BY FUNCTION....................................................

$0

$0

$0

Page 150 of 279

$0

$0

$0

$31,093,893

$194,356

$30,823,925

$0

$30,629,569

Financial Section

SPECIAL REVENUE FUND – Other ARRA Stimulus
Funds
SOURCES AND USES OF FUNDS
This section of the budget represents the funds the District receives from various federal
agencies. To receive federal funds, projects must be approved by the School Board and the
Department of Education. These funds are a part of the ARRA stimulus package.
Federal projects must be carefully monitored to make sure all expenditures are itemized in the
approved budget and occur within the stipulated time period.
These funds are tied to Assurances, Principles and Strategies. One of the primary principles is
to create and/or save jobs in an effort to stimulate the economy. The funds are for a period of two
years and will not be received after that time period.
.

SPECIAL REVENUE  FUND ‐ TARGETED  ARRA  STIMULUS
STATEMENT  OF APPROPRIATIONS
$143,242
$90,000 
$80,000 
$70,000 
$60,000 
$50,000 
$40,000 
$30,000 
$20,000 
$10,000 
$0 
SALARIES

BENEFITS

PURCHASED 
SERVICES

ENERGY 
SERVICES

2008‐2009 Actual

SUPPLIES

CAPITAL 
OUTLAY

OTHER 
EXPENSES

TRANSFERS

2009‐2010 Budget

Source: DCPS Budget Special Revenue Fund-Other ARRA Funds Statement, 2009-2010

Page 151 of 279

Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
SPECIAL REVENUE FUND (433) FEDERAL

ACCOUNT DESCRIPTION
REVENUE

STATEMENT OF REVENUE
2006-2007
ACTUAL
RESULTS

2007-2008
ACTUAL
RESULTS

2008-2009
APPROVED
BUDGET

2008-2009
AMENDED
BUDGET

2008-2009
ACTUAL
RESULTS

2009-2010
APPROVED
BUDGET

INCREASE
(DECREASE)

3100 FEDERAL DIRECT:
3170 WORKFORCE INVESTMENT ACT……………

$0
$0

$0
$0

$0
$0

$0
$0

$0
$0

$0
$0

$0
$0

3190 OTHER MISCELLANEOUS..............................

$0

$0

$0

$0

$0

$0

$0

TOTAL FEDERAL DIRECT...............................

$0

$0

$0

$0

$0

$0

$0

3200 FEDERAL THRU STATE:
3201 VOCATIONAL EDUCATION ACTS..................

$0

$0

$0

$0

$0

$0

$0

3202 MEDICAID.........................................................

$0

$0

$0

$0

$0

$0

$0

3220 JTPA.................................................................

$0

$0

$0

$0

$0

$0

$0

3226 EISENHOWER MATH & SCIENCE......…………

$0

$0

$0

$0

$0

$0

$0

3227 DRUG FREE SCHOOLS................................…

$0

$0

$0

$0

$0

$0

$0

3230 IDEA ………………………………………………

$0

$0

$0

$0

$0

$0

$0

3240 ESEA, TITLE 1..................................................

$0

$0

$0

$0

$0

$0

$0

3260 NATIONAL SCHOOL LUNCH ACT..................

$0

$0

$0

$0

$0

$41,854

$41,854

3270 ESEA, TITLE VI................................................

$0

$0

$0

$0

$0

$0

$0

3290 OTHER..............................................................

$0

$0

$0

$0

$0

$101,388

TOTAL FEDERAL THRU STATE.....................

$0

$0

$0

$0

$0

$143,242

$101,388
$0
$143,242

3473 SCHOOL AGE CHILD CARE............................

$0

$0

$0

$0

$0

$0

$0

3490 MISCELLANEOUS LOCAL SOURCES............

$0

$0

$0

$0

$0

$0

$0

TOTAL OTHER SOURCES..............................
SOURCES.............................

$0

$0

$0

$0

$0

$0

$0

3610 TRANSFER FROM GENERAL FUND..............

$0

$0

$0

$0

$0

$0

$0

TOTAL TRANSFERS.......................................

$0

$0

$0

$0

$0

$0

$0

BEGINNING FUND BALANCE…………………

$0

$0

$0

$0

$0

$0

$0

TOTAL REVENUE...........................................

$0

$0

$0

$0

$0

$143,242

$143,242

3400 REVENUE FROM LOCAL SOURCES:

3600 TRANSFERS:

Page 152 of 279

Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
SPECIAL REVENUE FUND (433) FEDERAL

ACCOUNT DESCRIPTION

2006-2007
ACTUAL
RESULTS

2007-2008
ACTUAL
RESULTS

2008-2009
APPROVED
BUDGET

STATEMENT OF APPROPRIATIONS
2008-2009
2009-2010
ACTUAL
APPROVED
INCREASE
RESULTS
BUDGET
(DECREASE)

2008-2009
AMENDED
BUDGET

APPROPRIATIONS BY
OBJECT CLASSIFICATIONS
100 SALARIES...........................................................…………

$0

$0

$0

$0

$0

$0

$0

200 EMPLOYEE BENEFITS......................................…………

$0

$0

$0

$0

$0

$0

$0

300 PURCHASED SERVICES....................................…………

$0

$0

$0

$0

$0

$63,910

$63,910

400 ENERGY SERVICES…………………………………………

$0

$0

$0

$0

$0

$0

$0

500 MATERIALS AND SUPPLIES.................................………

$0

$0

$0

$0

$0

$2,284

$2,284

600 CAPITAL OUTLAY....................................................……

$0

$0

$0

$0

$0

$76,919

$76,919

700 OTHER EXPENSES...................................................……

$0

$0

$0

$0

$0

$129

$129

900 TRANSFERS...................................................……………

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$143,242

$143,242

TOTALS BY OBJECT......................................................
APPROPRIATIONS BY
FUNCTION CLASSIFICATIONS
5000 INSTRUCTION.................................................................

$0

$0

$0

$0

$0

$100,949

$100,949

6100 PUPIL PERSONNEL SERVICES.....................................

$0

$0

$0

$0

$0

$0

$0

6200 MEDIA SERVICES...........................................................

$0

$0

$0

$0

$0

$0

$0

6300 CURRICULUM SERVICES..............................................

$0

$0

$0

$0

$0

$0

$0

6400 STAFF TRAINING............................................................

$0

$0

$0

$0

$0

$0

$0

6500 INSTRUCTION RELATED TECHNOLOGY………………

$0

$0

$0

$0

$0

$0

$0

7100 SCHOOL BOARD............................................................

$0

$0

$0

$0

$0

$0

$0

7200 GENERAL ADMINISTRATION........................................

$0

$0

$0

$0

$0

$129

$129

7300 SCHOOL ADMINISTRATION..........................................

$0

$0

$0

$0

$0

$0

$0

7400 FACILITIES ACQUISITION AND CONSTRUCTION.......

$0

$0

$0

$0

$0

$0

$0

7500 FISCAL SERVICES..........................................................

$0

$0

$0

$0

$0

$0

$0

7600 FOOD SERVICES……………………………………………

$0

$0

$0

$0

$0

$41,854

$41,854

7700 CENTRAL SERVICES.....................................................

$0

$0

$0

$0

$0

$0

$0

7800 PUPIL TRANSPORTATION.............................................

$0

$0

$0

$0

$0

$310

$310

7900 OPERATION OF PLANT..................................................

$0

$0

$0

$0

$0

$0

$0

8100 MAINTENANCE OF PLANT.............................................

$0

$0

$0

$0

$0

$0

$0

8200 ADMIN. TECHNOLOGY SERVICE…………………………

$0

$0

$0

$0

$0

$0

$0

9100 COMMUNITY SERVICES................................................

$0

$0

$0

$0

$0

$0

$0

9200 PRINCIPAL AND INTEREST...........................................

$0

$0

$0

$0

$0

$0

$0

SUBTOTAL......................................................................

$0

$0

$0

$0

$0

$143,242

$143,242

TRANSFERS:
9700 TRANSFERS OUT...........................................................

$0

TOTAL BY FUNCTION....................................................

$0

$0

$0

Page 153 of 279

$0

$0

$0

$0

$0

$143,242

$0

$143,242

Financial Section

INTERNAL SERVICE FUND
SOURCES AND USES OF FUNDS
State accounting procedures require the establishment of a special fund to account for
expenditures in our self-insurance programs. A major part of these funds are budgeted in other
accounts and transferred to this fund during the year. This has the effect of double counting the
expense in both the governmental funds and the internal service funds.
This year's Internal Service Funds includes worker's compensation insurance, general liability
and printing services, as it has in the past. In addition, this year’s budget includes for the first time, our
self funded health insurance premiums.

WORKER’S COMPENSATION INSURANCE
Payment of all life, medical and casualty insurance claims during the year will be made from
the Insurance Trust Fund. A surplus or deficit of retained earnings is the result of moving estimated
claims liability from the general long term debt account group to be in compliance with Governmental
Accounting Standards Board Statement 10.

PRINTING SERVICES
Printing Services provided to schools and departments are now accounted for in Internal
Service fund.

HEALTH INSURANCE
Payment of all health claims will be made from the self funded health insurance fund as the district
begins the third year of a self funded insurance program. Blue Cross Blue Shield will remain the insurer
and bill the district for actual claims incurred.

Page 154 of 279

Financial Section

APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
INTERNAL SERVICE FUNDS

ACCOUNT DESCRIPTION

STATEMENT OF REVENUE & APPROPRIATIONS
2006-2007
ACTUAL
RESULTS

2007-2008
ACTUAL
RESULTS

2008-2009
APPROVED
BUDGET

2008-2009
AMENDED
BUDGET

2008-2009
ACTUAL
RESULTS

2009-2010
APPROVED
BUDGET

2009-2010
2009-2010
2009-2010
APPROVED
APPROVED APPROVED
BUDGET
BUDGET
BUDGET
WORK COMP HEALTH INS. PRINTING

REVENUE
LOCAL SOURCES:
INTEREST ON INVESTMENTS FOR GENERAL LIABILITY,
WORKERS'
3431 COMP........................................................................................

$1,625,243

$2,327,246

$920,000

$1,676,686

$1,849,776

$1,676,686

$887,873

$785,566

$3,247

$2,500

$0

$0

$0

$0

$0

$0

$0

$0

$201,100

$3,100

$0

$0

$0

$0

$0

$0

$0

3480 OPERATING REVENUE ............................................................ $10,505,442

$97,454,621

$94,173,590

$100,794,001

$100,789,787

$101,388,474

$1,802,658

$98,181,290

$1,404,526

$0

$704,656

$0

$4,963,518

$4,963,519

$4,967,846

$1,287,725

$3,680,121

$0

TOTAL LOCAL SOURCES......................................................... $12,334,285

$100,489,623

$95,093,590

$107,434,205

$107,603,082

$108,033,006

$3,978,256

$102,646,977

$1,407,773

$0

$802,991

$0

$456,952

$456,952

$0

$0

$0

$0

4970 FUND BALANCE........................................................................ $25,317,787

$30,343,597

$51,697,122

$50,737,858

$50,737,858

$48,736,650

$25,927,975

$22,604,333

$204,342

TOTAL BEGINNING FUND BALANCE....................................... $25,317,787

$30,343,597

$51,697,122

$50,737,858

$50,737,858

$48,736,650

$25,927,975

$22,604,333

$204,342

TOTAL REVENUE AND BEGINNING FUND BALANCE............ $37,652,072

$131,636,211

$146,790,712

$158,629,015

$158,797,892

$156,769,656

$29,906,231

$125,251,310

$1,612,115

3432 GAIN ON SALE OF INVESTMENTS ………………………………
NET INCREASE (DECREASE) IN FAIR MARKET VALUE OF
3433 INVESTMENTS………………………………………………

3490 MISC LOCAL REVENUE……………………………………………

TRANSFERS:
3600 FROM GENERAL FUND……………………………………………
BEGINNING FUND BALANCES:

APPROPRIATIONS
100 SALARIES...................................................................................

$286,722

$323,797

$631,485

$403,243

$403,243

$384,643

$0

$139,495

$245,148

200 EMPLOYEE BENEFITS..............................................................

$113,538

$110,270

$180,458

$135,068

$132,730

$139,242

$0

$50,498

$88,744

300 PURCHASED SERVICES..........................................................

$2,057,767

$8,376,963

$18,410,553

$17,219,237

$7,470,763

$9,811,990

$405,000

$8,241,520

$1,165,470

400 ENERGY SERVICES..................................................................

$0

$0

$0

$0

$0

$0

$0

$0

$0

500 MATERIALS AND SUPPLIES.....................................................

$423,101

$240,665

$388,849

$264,843

$261,796

$111,253

$0

$0

$111,253

600 CAPITAL OUTLAY......................................................................

$535

$290

$1,500

$1,317

$1,317

$1,500

$0

$0

$1,500

CLAIMS FOR GENERAL LIABILITY, WORKERS'
700 COMPENSATION, HEALTH CARE EXPENSES...................

$4,328,695

$71,654,368

$103,961,756

$108,520,558

$101,791,392

$116,561,341

$4,372,598

$112,188,743

$0

TOTAL APPROPRIATIONS........................................................

$7,210,358

$80,706,353

$123,574,601

$126,544,266

$110,061,241

$127,009,969

$4,777,598

$120,620,256

$1,612,115

TRANSFERS:
910 TO GENERAL FUND..................................................................

$0

$192,000

$195,000

$195,000

$0

$0

$0

$0

$0

TOTAL TRANSFERS..................................................................

$0

$192,000

$195,000

$195,000

$0

$0

$0

$0

$0

970 FUND BALANCE........................................................................ $30,441,714

$50,737,858

$23,021,111

$31,889,749

$48,736,651

$29,759,687

$25,128,633

$4,631,054

$0

TOTAL ENDING FUND BALANCES.......................................... $30,441,714

$50,737,858

$23,021,111

$31,889,749

$48,736,651

$29,759,687

$25,128,633

$4,631,054

$0

TOTAL APPROPRIATIONS & ENDING FUND BALANCE........ $37,652,072

$131,636,211

$146,790,712

$158,629,015

$158,797,892

$156,769,656

$29,906,231

$125,251,310

$1,612,115

ENDING FUND BALANCES:

Page 155 of 279

Financial Section

SCHOOL BUDGETS
SCHOOL BUDGETS NARRATIVE
Duval utilizes a decentralized budgeting system for schools known as school base
budgeting which is based on a Weighted Full-Time Equivalent (WFTE) model (weighted for type
of program the student is scheduled) where funding follows a student. This is how the state funds
(Base Student Allocation x WFTE) and this is how the district funds by passing 83.5% of the State
Base Student Allocation through to the schools. Budgets are decentralized in that dollars are
allocated to schools and schools make their own staffing decisions by purchasing average salary
positions that they have determined for their program(s). Staffing decisions made by schools are
required to be in compliance with district directives, Southern Association of Colleges and
Schools (SACs) for accreditation, School Improvement Plan, and Class Size Amendment IX
guidelines. Schools also receive additional funding from the 16.5% that is held back at the district
on the State Base Student Allocation. Examples of additional funding are school size add-on,
exceptional student education add-on, and support services add-on. Special allocations and
categorical funding for specific purposes from the state are allocated based on state requirements
to the schools.
Budgets are prepared in the spring for the next school year using Budget Preparation
System (BPS) software screens. Schools are given two weeks to balance their budgets with
assistance from their School Advisory Council (SAC) and Shared Decision Making Team at each
school. The process is simple; it is the staffing decisions that are complex and difficult for each
school. Schools start the process by budgeting non-discretionary expenditures such as custodial
contract amounts, utilities, substitutes, and minimal supplies for comparability compliance. The
next step is the most difficult and it comes down to class sizes (number of teachers) versus all of
the other personnel in the school. Finally, if a school has discretionary funding available after
staffing decisions, the school can budget discretionary item such as equipment, furniture,
materials, and extra resources. No significant budget process or policy changes were made for
2008-09 school year.
Budgets are adjusted in the new fiscal year for the actual number of students enrolled at
the beginning of school. This is known as the Fall Count. The Fall Count count affords the
district the opportunity to move teachers to where students are located when the shifting of
students has occurred. A second adjustment for dollars, not staff, occurs in October when the
district does its FTE count to the state.
Budget guidelines are developed each year to provide information and guidance to
principals.
The school budgets contained are the operating funds of a school. The operating funds
of a school include the General Fund dollars discussed above, with the addition of Federal
Entitlements (Title I and IDEA) that have been added above the General Fund dollars to
assure that supplanting has not occurred and that the District is meeting supplement not supplant
Federal requirements. School budgets are presented in numerical order and aggregated in
elementary, middle, high, other school and contracted/Charter school order. Also included is the
overhead percentage for each school. Overhead is any appropriation that is not coded directly to
the classroom. In other words, all non-5000 functions are considered overhead for the overhead
percentage calculation.

Page 156 of 279

AGGREGATE APPROPRIATIONS BY TYPE OF SCHOOL
FOUR-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)

SCHOOL TOTALS
2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

2009 to 2010

TOTAL ELEMENTARY SCHOOL BUDGETS

$334,596,072

5,805.81

$362,490,351

6,083.77

$378,509,563

6,099.69

$379,121,192

5,892.70

$379,724,325

5,792.70

TOTAL MIDDLE SCHOOL BUDGETS

$138,590,534

2,395.86

$140,385,105

2,265.23

$138,852,739

2,263.60

$139,977,075

2,202.10

$137,514,601

2,140.90

($2,462,474)

(61.20)

TOTAL HIGH SCHOOL BUDGETS

$154,627,095

2,463.62

$162,073,106

2,452.97

$163,875,227

2,492.39

$167,374,178

2,464.92

$158,639,316

2,341.36

($8,734,862)

(123.56)

TOTAL OTHER SCHOOL BUDGETS

$19,526,054

382.75

$20,986,837

381.46

$22,675,320

390.02

$23,707,829

393.79

$24,162,288

400.38

$454,459

TOTAL CONTRACT/CHARTER SCHOOL BUDGETS

$20,255,015

0.96

$22,336,539

0.96

$26,586,470

0.96

$28,675,319

-

$29,572,146

-

$896,827

-

$667,594,770

11,049.00

$708,271,938

11,184.39

$730,499,319

11,246.66

$738,855,593

-$9,242,917

(278.17)

SCHOOL TOTALS

Page 157 of 279

$735,613,913

Source: DCPS Budget Services

10,953.51

$729,612,676

$729,611,676

10,675.34

$603,133

STAFF

(100.00)

6.59

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
ELEMENTARY SCHOOL TOTALS
'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

61,435.99

61,726.60

60,803.59

60,350.32

60,081.32

(269.00)

Weighted FTE

71,498.35

71,500.67

69,939.67

68,328.90

68,747.55

418.65

TOTAL ELEMENTARY BUDGETS

$334,596,072

Overhead Percent

5,805.81

21.30%

$362,490,351

6,083.77

21.65%

$378,509,563

6,099.69

19.53%

$379,121,192

5,892.70

20.10%

$379,724,325

5,792.70

$603,133

STAFF

(100.00)

19.12%

**********************************************************************************************************************************************************************************************************************************
WEST RIVERSIDE ELEMENTARY
Fund Center 3012

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

391.88

383.31

344.22

347.23

313.14

(34.09)

Weighted FTE

510.48

503.82

407.55

398.60

360.31

(38.29)

TOTAL SCHOOL BUDGET

$2,831,751

Overhead Percent

53.08

25.17%

$2,942,146

45.39

21.56%

$2,519,466

40.40

20.24%

$2,566,856

40.40

20.21%

$2,428,612

38.40

($138,244)

STAFF

(2.00)

25.69%

**********************************************************************************************************************************************************************************************************************************
LOLA M. CULVER ELEMENTARY
Fund Center 3013

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

252.28

263.32

235.82

-

-

-

Weighted FTE

335.59

344.09

314.39

-

-

-

TOTAL SCHOOL BUDGET

$2,126,354

Overhead Percent

34.25

31.60%

$2,302,888

33.88

28.30%

$2,192,493

34.30

-

STAFF

-

32.11%

**********************************************************************************************************************************************************************************************************************************
BRENTWOOD ELEMENTARY
Fund Center 3015

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

207.56

287.01

335.68

399.99

402.54

2.55

Weighted FTE

224.74

309.16

366.87

437.00

441.00

4.00

TOTAL SCHOOL BUDGET

$1,621,807

Overhead Percent

24.70

31.66%

$2,260,863

32.80

27.03%

$2,417,399

37.00

19.89%

$2,654,832

39.60

21.12%

$2,663,937

42.60

$9,105

STAFF

3.00

19.94%

**********************************************************************************************************************************************************************************************************************************
ORTEGA ELEMENTARY
Fund Center 3016

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

370.42

347.16

341.41

422.42

387.04

(35.38)

Weighted FTE

394.38

373.38

373.20

460.72

427.08

(33.64)

TOTAL SCHOOL BUDGET

Overhead Percent

$1,805,346

25.02%

30.16

$1,941,997

22.42%

29.82

$2,050,734

32.20

22.35%

$2,457,867

19.62%

39.40

$2,457,728

38.40

($139)

STAFF

(1.00)

20.92%

**********************************************************************************************************************************************************************************************************************************

Page 158 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
CENTRAL RIVERSIDE ELEMENTARY
Fund Center 3018

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

370.31

387.38

399.48

382.10

392.04

9.94

Weighted FTE

396.43

405.78

424.55

410.40

425.26

14.86

TOTAL SCHOOL BUDGET

$2,290,636

Overhead Percent

36.60

24.35%

$2,392,748

37.70

23.37%

$2,576,448

40.80

20.08%

$2,609,658

40.70

22.32%

$2,549,607

37.20

($60,051)

STAFF

(3.50)

23.26%

**********************************************************************************************************************************************************************************************************************************
RUTH UPSON ELEMENTARY
Fund Center 3019

DIFFERENCE
'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

432.31

392.69

367.66

327.51

334.52

7.01

Weighted FTE

482.94

430.76

410.95

359.45

374.63

15.18

TOTAL SCHOOL BUDGET

$2,329,074

Overhead Percent

41.06

18.54%

$2,343,131

38.03

21.03%

$2,388,374

38.40

22.68%

$2,305,469

34.30

20.23%

$2,449,491

35.20

$144,022

STAFF

0.90

22.49%

**********************************************************************************************************************************************************************************************************************************
FISHWEIR ELEMENTARY
Fund Center 3020

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

332.71

323.37

321.56

393.53

431.14

37.61

Weighted FTE

434.84

420.28

409.11

480.28

529.06

48.78

TOTAL SCHOOL BUDGET

$2,061,040

Overhead Percent

34.88

21.24%

$2,196,989

35.23

20.68%

$2,297,644

36.27

19.00%

$2,623,164

40.70

17.70%

$2,661,992

43.70

$38,828

STAFF

3.00

21.08%

**********************************************************************************************************************************************************************************************************************************
ANNIE R. MORGAN ELEMENTARY
Fund Center 3021

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

381.08

410.09

449.34

393.53

375.82

(17.71)

Weighted FTE

441.70

472.29

517.70

443.91

414.71

(29.20)

TOTAL SCHOOL BUDGET

$2,537,448

Overhead Percent

26.29%

45.27

$2,816,084

45.61

25.81%

$2,990,412

45.10

23.81%

$2,783,318

42.10

21.58%

$2,731,119

40.90

($52,199)

STAFF

(1.20)

27.31%

**********************************************************************************************************************************************************************************************************************************
NORWOOD ELEMENTARY
Fund Center 3023

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

207.56

222.88

208.78

-

-

-

Weighted FTE

241.70

256.24

250.97

-

-

-

TOTAL SCHOOL BUDGET

Overhead Percent

$1,553,826

26.98%

27.68

$1,742,555

28.66%

25.18

$1,755,713

27.40

-

STAFF

-

27.30%

**********************************************************************************************************************************************************************************************************************************

Page 159 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
LORETTO ELEMENTARY
Fund Center 3030

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,265.72

1,204.66

1,230.08

1,218.00

1,183.72

(34.28)

Weighted FTE

1,405.29

1,340.26

1,455.45

1,444.34

1,401.09

(43.25)

TOTAL SCHOOL BUDGET

$5,652,903

Overhead Percent

93.34

16.76%

$6,155,177

102.70

15.22%

$6,569,587

108.20

12.86%

$6,892,471

107.20

13.54%

$6,605,045

98.50

($287,426)

STAFF

(8.70)

12.07%

**********************************************************************************************************************************************************************************************************************************
HENRY F. KITE ELEMENTARY
Fund Center 3037

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

376.42

349.93

425.84

326.17

328.02

1.85

Weighted FTE

399.36

371.14

457.27

342.51

351.11

8.60

TOTAL SCHOOL BUDGET

$2,094,470

Overhead Percent

33.42

23.84%

$2,107,624

33.70

22.47%

$2,612,593

41.20

18.79%

$2,164,075

32.20

22.54%

$2,258,699

34.10

$94,624

STAFF

1.90

23.06%

**********************************************************************************************************************************************************************************************************************************
DINSMORE ELEMENTARY
Fund Center 3045

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

478.77

528.11

575.58

634.68

515.68

(119.00)

Weighted FTE

518.76

565.39

626.31

681.00

566.64

(114.36)

TOTAL SCHOOL BUDGET

$2,351,496

Overhead Percent

39.40

20.17%

$2,700,275

46.05

19.52%

$3,047,780

50.20

16.40%

$3,312,426

52.40

16.39%

$2,883,492

45.40

($428,934)

STAFF

(7.00)

17.65%

**********************************************************************************************************************************************************************************************************************************
ARLINGTON ELEMENTARY
Fund Center 3046

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

313.28

312.62

289.50

283.77

285.18

1.41

Weighted FTE

377.10

355.95

332.17

312.36

316.77

4.41

TOTAL SCHOOL BUDGET

$1,903,729

Overhead Percent

34.75

23.84%

$2,175,163

37.62

24.32%

$2,132,886

35.20

22.62%

$2,076,584

33.70

27.37%

$2,053,962

33.50

($22,622)

STAFF

(0.20)

25.16%

**********************************************************************************************************************************************************************************************************************************
THOMAS JEFFERSON ELEMENTARY
Fund Center 3048

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

562.02

578.60

490.16

524.32

503.63

(20.69)

Weighted FTE

643.89

669.73

547.33

575.54

553.82

(21.72)

TOTAL SCHOOL BUDGET

Overhead Percent

$3,032,026

20.04%

50.09

$3,285,465

19.78%

52.20

$2,980,654

45.10

19.77%

$2,977,223

17.99%

46.00

$2,780,296

40.70

($196,927)

STAFF

(5.30)

18.02%

**********************************************************************************************************************************************************************************************************************************

Page 160 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
WHITEHOUSE ELEMENTARY
Fund Center 3051

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

691.35

750.20

570.28

570.52

527.52

(43.00)

Weighted FTE

738.38

797.60

634.38

619.68

587.03

(32.65)

TOTAL SCHOOL BUDGET

$3,146,620

Overhead Percent

51.67

19.32%

$3,614,104

59.25

19.91%

$3,283,788

53.00

16.77%

$3,077,812

47.60

17.48%

$2,877,724

42.40

($200,088)

STAFF

(5.20)

17.67%

**********************************************************************************************************************************************************************************************************************************
WESCONNETT ELEMENTARY
Fund Center 3057

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

263.58

286.42

287.08

306.26

-

(306.26)

Weighted FTE

283.68

302.93

314.17

335.17

-

(335.17)

TOTAL SCHOOL BUDGET

$1,466,101

Overhead Percent

23.05

25.88%

$1,690,897

26.12

26.61%

$1,836,357

27.40

24.50%

$1,897,776

27.60

-

($1,897,776)

STAFF

(27.60)

25.47%

**********************************************************************************************************************************************************************************************************************************
GARDEN CITY ELEMENTARY
Fund Center 3059

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

516.23

-

576.90

626.92

542.55

613.16

70.61

Weighted FTE

538.28

-

601.11

680.53

584.01

665.91

81.90

TOTAL SCHOOL BUDGET

$2,639,135

Overhead Percent

44.22

20.67%

$3,152,856

54.32

21.14%

$3,709,426

61.10

16.22%

$3,200,359

50.60

14.01%

$3,275,428

51.70

$75,069

STAFF

1.10

14.66%

**********************************************************************************************************************************************************************************************************************************
HOGAN SPRING GLEN ELEMENTARY
Fund Center 3064

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

455.88

505.76

453.76

434.83

403.99

(30.84)

Weighted FTE

531.90

618.75

569.69

547.93

525.34

(22.59)

TOTAL SCHOOL BUDGET

$2,442,737

Overhead Percent

39.98

21.38%

$2,920,459

48.88

20.20%

$3,005,664

47.20

20.53%

$2,866,295

46.00

18.99%

$2,695,996

43.50

($170,299)

STAFF

(2.50)

16.74%

**********************************************************************************************************************************************************************************************************************************
ATLANTIC BEACH ELEMENTARY
Fund Center 3065

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

493.17

531.30

474.20

501.73

473.94

(27.79)

Weighted FTE

587.30

641.98

551.73

595.80

560.92

(34.88)

TOTAL SCHOOL BUDGET

Overhead Percent

$2,760,703

19.60%

46.48

$3,165,567

18.01%

51.66

$3,145,082

48.40

16.01%

$3,099,394

16.75%

46.80

$2,917,413

42.80

($181,981)

STAFF

(4.00)

15.72%

**********************************************************************************************************************************************************************************************************************************

Page 161 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
VENETIA ELEMENTARY
Fund Center 3068

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

429.01

402.98

308.54

379.21

431.50

52.29

Weighted FTE

520.85

471.65

362.06

426.12

469.08

42.96

TOTAL SCHOOL BUDGET

$2,272,356

Overhead Percent

38.61

21.27%

$2,414,469

39.99

20.66%

$2,137,260

33.70

21.10%

$2,258,281

32.70

20.23%

$2,369,914

35.70

$111,633

STAFF

3.00

17.96%

**********************************************************************************************************************************************************************************************************************************
NORTH SHORE ELEMENTARY
Fund Center 3070

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

388.32

397.00

403.04

921.52

1,114.88

193.36

Weighted FTE

445.14

458.85

467.81

1,048.73

1,269.11

220.38

TOTAL SCHOOL BUDGET

$2,771,125

Overhead Percent

46.02

29.26%

$2,953,603

48.44

26.76%

$2,938,023

46.40

27.06%

$6,042,714

90.40

20.35%

$7,320,600

101.40

$1,277,886

STAFF

11.00

20.36%

**********************************************************************************************************************************************************************************************************************************
HENDRICKS AVENUE ELEMENTARY
Fund Center 3071

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

641.62

633.13

656.26

669.97

664.16

(5.81)

Weighted FTE

709.52

694.82

727.27

742.34

755.95

13.61

TOTAL SCHOOL BUDGET

$2,974,131

Overhead Percent

47.17

21.33%

$3,166,490

49.26

20.61%

$3,472,689

52.96

18.46%

$3,676,011

56.60

16.89%

$3,680,277

55.10

$4,266

STAFF

(1.50)

15.47%

**********************************************************************************************************************************************************************************************************************************
SPRING PARK ELEMENTARY
Fund Center 3072

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

381.04

364.28

273.96

260.15

253.69

(6.46)

Weighted FTE

512.80

489.12

339.88

296.94

296.20

(0.74)

TOTAL SCHOOL BUDGET

$2,555,291

Overhead Percent

48.16

21.29%

$2,673,281

48.74

23.55%

$2,376,445

36.80

25.09%

$2,091,807

29.10

23.82%

$2,025,500

28.00

($66,307)

STAFF

(1.10)

28.07%

**********************************************************************************************************************************************************************************************************************************
JOHN LOVE ELEMENTARY
Fund Center 3073

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

243.06

248.00

271.08

249.01

213.58

(35.43)

Weighted FTE

275.17

288.59

311.49

278.74

237.65

(41.09)

TOTAL SCHOOL BUDGET

Overhead Percent

$1,746,285

28.21%

30.60

$1,833,891

25.42%

30.25

$2,162,039

32.80

24.36%

$1,999,159

28.76%

30.80

$1,785,171

26.80

($213,988)

STAFF

(4.00)

32.09%

**********************************************************************************************************************************************************************************************************************************

Page 162 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
LAKE FOREST ELEMENTARY
Fund Center 3074

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

481.86

474.67

446.60

386.33

406.90

20.57

Weighted FTE

540.96

539.31

520.36

435.49

464.61

29.12

TOTAL SCHOOL BUDGET

$2,996,566

Overhead Percent

49.86

27.77%

$3,043,165

49.92

22.61%

$3,191,024

49.90

23.33%

$2,914,697

43.80

26.55%

$3,114,032

47.80

$199,335

STAFF

4.00

24.80%

**********************************************************************************************************************************************************************************************************************************
SOUTHSIDE ESTATES ELEMENTARY
Fund Center 3076

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

643.26

642.54

569.74

539.90

500.74

(39.16)

Weighted FTE

880.26

846.52

694.44

664.00

638.01

(25.99)

TOTAL SCHOOL BUDGET

$3,828,642

Overhead Percent

74.44

17.38%

$4,093,433

74.72

17.66%

$3,893,510

65.40

17.00%

$3,643,353

59.30

16.58%

$3,765,564

62.60

$122,211

STAFF

3.30

17.13%

**********************************************************************************************************************************************************************************************************************************
HYDE PARK ELEMENTARY
Fund Center 3077

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

504.05

459.22

477.90

444.14

476.06

31.92

Weighted FTE

587.66

522.72

542.47

480.84

528.25

47.41

TOTAL SCHOOL BUDGET

$2,912,738

Overhead Percent

52.53

19.73%

$2,920,932

49.82

20.43%

$2,863,771

45.30

17.25%

$2,812,263

42.30

21.36%

$2,950,273

45.00

$138,010

STAFF

2.70

23.12%

**********************************************************************************************************************************************************************************************************************************
BILTMORE ELEMENTARY
Fund Center 3078

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

338.50

368.00

319.12

352.18

329.19

(22.99)

Weighted FTE

488.89

523.64

439.64

465.46

453.67

(11.79)

TOTAL SCHOOL BUDGET

$3,202,072

Overhead Percent

58.05

29.19%

$3,294,240

60.29

26.01%

$3,233,722

56.10

25.55%

$3,316,972

56.60

24.07%

$3,345,006

54.40

$28,034

STAFF

(2.20)

25.76%

**********************************************************************************************************************************************************************************************************************************
RAMONA BOULEVARD ELEMENTARY
Fund Center 3079

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

575.18

564.42

551.66

491.85

479.32

(12.53)

Weighted FTE

635.01

617.23

615.65

530.21

516.91

(13.30)

TOTAL SCHOOL BUDGET

Overhead Percent

$3,099,218

21.42%

55.32

$3,307,796

21.40%

59.10

$3,394,113

56.20

19.84%

$3,052,598

18.15%

47.00

$3,026,825

46.50

($25,773)

STAFF

(0.50)

18.03%

**********************************************************************************************************************************************************************************************************************************

Page 163 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
SAN PABLO ELEMENTARY
Fund Center 3080

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

470.07

480.68

474.62

463.58

473.66

10.08

Weighted FTE

553.10

562.25

550.42

509.35

524.03

14.68

TOTAL SCHOOL BUDGET

$2,459,316

Overhead Percent

39.08

19.86%

$2,711,220

44.49

17.76%

$2,799,521

44.70

16.20%

$2,664,796

42.30

16.65%

$2,549,637

40.20

($115,159)

STAFF

(2.10)

15.12%

**********************************************************************************************************************************************************************************************************************************
LOVE GROVE ELEMENTARY
Fund Center 3082

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

485.40

470.95

472.40

469.50

446.49

(23.01)

Weighted FTE

676.42

642.58

647.30

648.77

630.25

(18.52)

TOTAL SCHOOL BUDGET

$3,233,935

Overhead Percent

60.42

21.28%

$3,561,917

65.14

22.74%

$3,779,507

68.70

19.04%

$3,563,208

55.20

17.95%

$3,349,358

46.50

($213,850)

STAFF

(8.70)

16.54%

**********************************************************************************************************************************************************************************************************************************
SAN JOSE ELEMENTARY
Fund Center 3083

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

643.00

716.60

731.18

710.44

680.95

(29.49)

Weighted FTE

774.18

828.24

853.71

807.70

755.93

(51.77)

TOTAL SCHOOL BUDGET

$3,685,349

Overhead Percent

68.72

22.89%

$4,174,121

74.07

20.21%

$4,427,452

74.60

18.80%

$4,445,079

72.60

18.27%

$4,370,842

70.50

($74,237)

STAFF

(2.10)

20.72%

**********************************************************************************************************************************************************************************************************************************
BAYVIEW ELEMENTARY
Fund Center 3084

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

395.60

394.62

386.10

362.23

321.14

(41.09)

Weighted FTE

443.89

451.56

520.94

502.56

458.58

(43.98)

TOTAL SCHOOL BUDGET

$2,220,513

Overhead Percent

36.41

22.82%

$2,372,992

39.26

22.09%

$3,133,170

57.20

18.86%

$3,014,739

48.00

18.89%

$2,907,230

45.40

($107,509)

STAFF

(2.60)

19.20%

**********************************************************************************************************************************************************************************************************************************
LAKE LUCINA ELEMENTARY
Fund Center 3085

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

512.17

509.84

511.18

471.09

457.44

(13.65)

Weighted FTE

551.75

544.09

558.63

512.73

502.18

(10.55)

TOTAL SCHOOL BUDGET

Overhead Percent

$2,414,314

20.34%

37.04

$2,559,314

21.52%

38.84

$2,835,776

42.00

19.35%

$2,668,211

19.71%

39.00

$2,533,055

36.90

($135,156)

STAFF

(2.10)

20.53%

**********************************************************************************************************************************************************************************************************************************

Page 164 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
ENGLEWOOD ELEMENTARY
Fund Center 3087

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

515.56

479.35

458.04

488.13

472.22

(15.91)

Weighted FTE

571.85

542.24

533.88

551.91

526.82

(25.09)

TOTAL SCHOOL BUDGET

$2,651,050

Overhead Percent

42.62

23.10%

$2,695,181

42.43

23.73%

$2,898,350

44.80

20.15%

$2,938,800

45.20

22.66%

$2,927,377

45.30

($11,423)

STAFF

0.10

22.24%

**********************************************************************************************************************************************************************************************************************************
JOHN C. STOCKTON ELEMENTARY
Fund Center 3088

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

495.60

500.13

546.98

540.97

458.86

(82.11)

Weighted FTE

535.60

544.77

598.18

589.35

514.15

(75.20)

TOTAL SCHOOL BUDGET

$2,350,840

Overhead Percent

38.62

23.62%

$2,598,524

43.26

20.43%

$3,078,704

49.00

18.77%

$3,129,023

49.90

17.47%

$2,636,265

40.50

($492,758)

STAFF

(9.40)

18.77%

**********************************************************************************************************************************************************************************************************************************
WOODLAND ACRES ELEMENTARY
Fund Center 3089

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

575.45

579.11

510.60

568.40

613.87

45.47

Weighted FTE

679.42

680.95

595.77

639.95

692.58

52.63

TOTAL SCHOOL BUDGET

$3,731,005

Overhead Percent

66.78

24.55%

$3,841,691

67.30

24.40%

$3,519,502

54.90

20.99%

$3,819,464

59.80

21.01%

$4,111,058

64.80

$291,594

STAFF

5.00

20.81%

**********************************************************************************************************************************************************************************************************************************
SALLYE B. MATHIS ELEMENTARY
Fund Center 3091

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

306.00

319.10

229.00

280.68

323.76

43.08

Weighted FTE

417.73

433.91

277.02

369.90

442.78

72.88

TOTAL SCHOOL BUDGET

$2,624,010

Overhead Percent

51.61

24.53%

$2,906,127

51.75

26.32%

$2,486,822

41.40

23.30%

$3,025,753

42.50

25.45%

$3,229,074

46.10

$203,321

STAFF

3.60

26.31%

**********************************************************************************************************************************************************************************************************************************
PINEDALE ELEMENTARY
Fund Center 3093

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

488.97

507.68

438.42

362.25

377.76

15.51

Weighted FTE

821.03

847.11

634.29

509.42

549.48

40.06

TOTAL SCHOOL BUDGET

Overhead Percent

$4,525,982

19.19%

90.38

$4,920,065

22.67%

96.30

$4,121,740

70.20

21.30%

$3,631,090

24.30%

55.20

$3,751,312

59.10

$120,222

STAFF

3.90

23.60%

**********************************************************************************************************************************************************************************************************************************

Page 165 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
WINDY HILL ELEMENTARY
Fund Center 3094

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

733.68

698.78

639.52

640.76

576.38

(64.38)

Weighted FTE

850.18

792.93

731.53

715.21

659.00

(56.21)

TOTAL SCHOOL BUDGET

$3,718,721

Overhead Percent

64.09

17.81%

$3,617,299

60.62

17.24%

$3,525,538

56.50

16.16%

$3,836,387

60.50

17.39%

$3,593,025

53.50

($243,362)

STAFF

(7.00)

17.26%

**********************************************************************************************************************************************************************************************************************************
RUTLEDGE PEARSON ELEMENTARY
Fund Center 3095

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

271.08

261.50

258.00

231.92

325.00

93.08

Weighted FTE

300.93

289.56

289.89

251.57

349.22

97.65

TOTAL SCHOOL BUDGET

$1,854,028

Overhead Percent

31.60

27.23%

$2,049,202

33.51

29.14%

$2,435,702

36.20

27.81%

$2,326,421

34.70

28.44%

$2,363,137

34.60

$36,716

STAFF

(0.10)

27.03%

**********************************************************************************************************************************************************************************************************************************
CEDAR HILLS ELEMENTARY
Fund Center 3097

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

424.69

414.27

299.18

385.37

467.68

82.31

Weighted FTE

565.15

563.25

370.89

455.93

569.89

113.96

TOTAL SCHOOL BUDGET

$2,804,394

Overhead Percent

54.20

22.01%

$2,915,445

52.93

20.74%

$2,445,794

36.70

22.66%

$2,627,481

38.70

19.47%

$2,915,702

41.90

$288,221

STAFF

3.20

19.24%

**********************************************************************************************************************************************************************************************************************************
TIMUCUAN ELEMENTARY
Fund Center 3098

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

692.48

723.80

728.84

691.79

641.20

(50.59)

Weighted FTE

816.29

846.32

845.46

769.76

720.28

(49.48)

TOTAL SCHOOL BUDGET

$3,597,131

Overhead Percent

61.14

18.89%

$4,052,920

67.92

17.82%

$4,154,632

65.00

13.88%

$3,948,849

65.00

14.81%

$3,945,444

64.50

($3,405)

STAFF

(0.50)

16.01%

**********************************************************************************************************************************************************************************************************************************
HIGHLANDS ELEMENTARY
Fund Center 3099

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

404.53

440.50

450.02

431.87

376.42

(55.45)

Weighted FTE

469.34

524.21

561.80

547.17

500.77

(46.40)

TOTAL SCHOOL BUDGET

Overhead Percent

$2,873,265

24.36%

53.78

$3,243,916

24.05%

55.99

$3,390,444

55.80

19.92%

$3,342,615

19.64%

49.70

$3,178,865

46.20

($163,750)

STAFF

(3.50)

19.37%

**********************************************************************************************************************************************************************************************************************************

Page 166 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
LONG BRANCH ELEMENTARY
Fund Center 3106

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

275.50

287.00

301.04

273.63

196.50

(77.13)

Weighted FTE

305.21

322.80

347.04

294.26

213.56

(80.70)

TOTAL SCHOOL BUDGET

$2,350,022

Overhead Percent

39.20

33.38%

$2,444,876

39.70

26.14%

$2,442,029

37.80

24.85%

$2,220,755

32.60

30.17%

$1,969,464

29.60

($251,291)

STAFF

(3.00)

32.20%

**********************************************************************************************************************************************************************************************************************************
SADIE TILLIS ELEMENTARY
Fund Center 3116

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

430.31

449.80

493.36

515.98

466.32

(49.66)

Weighted FTE

470.79

493.55

543.28

555.25

507.41

(47.84)

TOTAL SCHOOL BUDGET

$2,465,962

Overhead Percent

40.98

25.90%

$2,688,326

44.34

23.80%

$2,947,231

46.70

19.93%

$3,024,617

45.70

19.49%

$2,908,322

43.80

($116,295)

STAFF

(1.90)

21.40%

**********************************************************************************************************************************************************************************************************************************
ST. CLAIR EVANS ACADEMY ELEMENTARY
Fund Center 3124

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

559.31

549.88

530.00

481.68

498.06

16.38

Weighted FTE

611.36

600.27

589.93

533.47

557.68

24.21

TOTAL SCHOOL BUDGET

$3,346,922

Overhead Percent

61.20

29.56%

$3,460,688

60.02

26.18%

$3,446,085

55.60

23.58%

$3,340,132

53.60

24.65%

$3,386,169

54.50

$46,037

STAFF

0.90

22.29%

**********************************************************************************************************************************************************************************************************************************
SUSIE TOLBERT ELEMENTARY
Fund Center 3128

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

346.50

388.19

393.04

382.36

404.54

22.18

Weighted FTE

393.96

454.61

451.22

423.04

440.75

17.71

TOTAL SCHOOL BUDGET

$2,309,698

Overhead Percent

38.40

25.67%

$2,297,430

35.90

24.45%

$2,314,427

36.00

22.48%

$2,294,610

32.50

23.33%

$2,245,592

32.20

($49,018)

STAFF

(0.30)

21.11%

**********************************************************************************************************************************************************************************************************************************
J. ALLEN AXSON ELEMENTARY
Fund Center 3141

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

389.00

413.64

386.24

423.18

442.86

19.68

Weighted FTE

460.74

452.81

422.44

459.87

492.70

32.83

TOTAL SCHOOL BUDGET

Overhead Percent

$2,728,840

21.41%

49.80

$2,652,561

22.63%

39.65

$2,713,434

40.30

18.53%

$2,950,255

18.39%

42.40

$2,852,629

40.70

($97,626)

STAFF

(1.70)

18.51%

**********************************************************************************************************************************************************************************************************************************

Page 167 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
CHAFFE ROAD ELEMENTARY
Fund Center 3142

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

494.00

576.20

631.07

54.87

Weighted FTE

563.32

666.47

749.84

83.37

TOTAL SCHOOL BUDGET

$3,093,701

Overhead Percent

50.40

18.85%

$3,305,096

53.00

18.03%

$3,717,253

59.20

$412,157

STAFF

6.20

18.10%

**********************************************************************************************************************************************************************************************************************************
WEST JACKSONVILLE ELEMENTARY
Fund Center 3143

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

301.61

299.06

249.00

244.41

232.52

(11.89)

Weighted FTE

321.15

320.03

275.13

262.54

254.97

(7.57)

TOTAL SCHOOL BUDGET

$2,325,869

Overhead Percent

38.00

28.89%

$2,360,946

37.80

28.33%

$2,170,080

33.40

32.76%

$2,143,034

31.90

32.17%

$1,969,759

29.90

($173,275)

STAFF

(2.00)

32.00%

**********************************************************************************************************************************************************************************************************************************
JACKSONVILLE BEACH ELEMENTARY
Fund Center 3144

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

622.12

618.57

613.20

609.79

623.50

13.71

Weighted FTE

728.34

724.67

718.07

705.16

735.90

30.74

TOTAL SCHOOL BUDGET

$3,230,569

Overhead Percent

51.64

21.89%

$3,429,698

53.25

19.85%

$3,388,564

51.60

19.27%

$3,378,319

50.80

20.12%

$3,584,199

52.80

$205,880

STAFF

2.00

18.91%

**********************************************************************************************************************************************************************************************************************************
R.L. BROWN ELEMENTARY
Fund Center 3148

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

633.73

683.49

680.76

652.74

610.70

(42.04)

Weighted FTE

700.66

754.62

747.78

702.46

668.12

(34.34)

TOTAL SCHOOL BUDGET

$3,469,349

Overhead Percent

58.80

21.06%

$3,883,966

64.48

19.00%

$4,120,180

64.20

18.26%

$3,969,750

60.40

19.19%

$3,755,939

58.30

($213,811)

STAFF

(2.10)

19.02%

**********************************************************************************************************************************************************************************************************************************
S.P. LIVINGSTON ELEMENTARY
Fund Center 3149

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

562.58

535.50

561.26

532.40

437.00

(95.40)

Weighted FTE

763.97

690.75

720.45

676.31

585.63

(90.68)

TOTAL SCHOOL BUDGET

Overhead Percent

$4,089,626

24.10%

81.03

$4,082,493

25.47%

75.95

$4,314,351

75.00

24.10%

$4,335,204

22.75%

74.60

$4,072,312

69.50

($262,892)

STAFF

(5.10)

23.92%

**********************************************************************************************************************************************************************************************************************************

Page 168 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
NEW BERLIN K-8
Fund Center 3150

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

-

549.75

711.54

891.65

983.36

91.71

Weighted FTE

-

598.01

792.96

977.70

1,096.21

118.51

TOTAL SCHOOL BUDGET

$2,737,341

Overhead Percent

46.80

26.54%

$3,763,048

58.40

16.64%

$4,631,417

71.10

12.85%

$5,092,806

77.10

$461,389

STAFF

6.00

11.60%

**********************************************************************************************************************************************************************************************************************************
JOHN E. FORD K-8
Fund Center 3154

'

2006
BUDGET

Converted from ELEMENTARY to K-8 Sc

Unweighted FTE
Weighted FTE

TOTAL SCHOOL BUDGET

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

975.92

927.50

852.58

805.21

788.32

(16.89)

1,101.91

1,053.94

994.29

932.59

914.77

(17.82)

$4,889,356

Overhead Percent

2007
STAFF

90.66

23.60%

$5,429,837

95.79

23.31%

$5,223,420

98.76

18.31%

$5,220,276

82.90

18.39%

$5,106,421

74.80

($113,855)

STAFF

(8.10)

21.05%

**********************************************************************************************************************************************************************************************************************************
GEORGE WASHINGTON CARVER ELEMENTARY
Fund Center 3158

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

416.27

443.50

462.12

434.96

406.04

(28.92)

Weighted FTE

500.00

518.58

539.79

495.05

462.37

(32.68)

TOTAL SCHOOL BUDGET

$2,870,358

Overhead Percent

47.00

25.49%

$3,133,073

51.46

24.31%

$3,185,599

50.20

19.97%

$3,144,325

50.20

23.47%

$2,989,380

45.90

($154,945)

STAFF

(4.30)

26.27%

**********************************************************************************************************************************************************************************************************************************
PINE FOREST ELEMENTARY
Fund Center 3159

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

477.00

462.74

453.28

530.00

504.32

(25.68)

Weighted FTE

502.25

490.98

481.76

562.05

554.46

(7.59)

TOTAL SCHOOL BUDGET

$2,322,050

Overhead Percent

34.74

21.11%

$2,566,840

38.91

18.47%

$2,718,205

39.90

17.00%

$2,917,849

43.00

18.12%

$2,917,881

42.20

$32

STAFF

(0.80)

17.88%

**********************************************************************************************************************************************************************************************************************************
BARTRAM SPRINGS ELEMENTARY
Fund Center 3161

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

496.11

496.11

Weighted FTE

554.90

554.90

TOTAL SCHOOL BUDGET

$3,361,691

Overhead Percent

51.70

$3,361,691

STAFF

51.70

16.60%

**********************************************************************************************************************************************************************************************************************************

Page 169 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
R.V. DANIELS ELEMENTARY
Fund Center 3162

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

414.10

374.00

369.98

336.34

326.50

(9.84)

Weighted FTE

511.18

420.19

402.98

367.39

362.25

(5.14)

TOTAL SCHOOL BUDGET

$2,478,349

Overhead Percent

47.68

21.14%

$2,374,946

41.72

21.42%

$2,165,903

34.80

21.34%

$2,117,157

31.10

21.88%

$2,015,734

29.20

($101,423)

STAFF

(1.90)

20.40%

**********************************************************************************************************************************************************************************************************************************
RUFUS PAYNE ELEMENTARY
Fund Center 3163

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

385.02

397.04

368.00

340.00

403.38

63.38

Weighted FTE

449.79

449.53

407.22

367.75

435.39

67.64

TOTAL SCHOOL BUDGET

$2,571,510

Overhead Percent

44.65

28.54%

$2,766,184

46.70

26.38%

$2,728,732

43.70

24.92%

$2,705,630

39.60

25.64%

$2,809,887

43.40

$104,257

STAFF

3.80

21.47%

**********************************************************************************************************************************************************************************************************************************
CARTER WOODSON ELEMENTARY
Fund Center 3166

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

514.46

534.34

486.06

412.24

429.35

17.11

Weighted FTE

636.33

648.64

597.12

502.92

541.19

38.27

TOTAL SCHOOL BUDGET

$3,562,089

Overhead Percent

67.19

25.47%

$3,836,422

71.18

24.38%

$3,635,126

62.40

24.16%

$3,359,782

55.90

23.14%

$3,437,297

56.90

$77,515

STAFF

1.00

25.42%

**********************************************************************************************************************************************************************************************************************************
S.A. HULL ELEMENTARY
Fund Center 3169

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

304.15

295.00

331.56

317.47

322.66

5.19

Weighted FTE

339.31

326.80

367.84

342.10

357.56

15.46

TOTAL SCHOOL BUDGET

$2,131,775

Overhead Percent

38.02

24.56%

$2,261,706

38.50

24.09%

$2,496,270

39.20

19.97%

$2,340,612

37.40

18.48%

$2,343,903

37.90

$3,291

STAFF

0.50

17.33%

**********************************************************************************************************************************************************************************************************************************
REYNOLDS LANE ELEMENTARY
Fund Center 3202

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

380.41

362.92

399.96

376.68

345.50

(31.18)

Weighted FTE

467.19

454.49

490.85

441.02

415.48

(25.54)

TOTAL SCHOOL BUDGET

Overhead Percent

$2,735,172

22.80%

48.96

$2,998,204

23.98%

51.43

$3,141,519

51.40

23.03%

$3,135,174

23.37%

50.00

$2,793,976

45.90

($341,198)

STAFF

(4.10)

22.37%

**********************************************************************************************************************************************************************************************************************************

Page 170 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
KINGS TRAIL ELEMENTARY
Fund Center 3203

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

454.84

490.94

477.76

383.21

464.56

81.35

Weighted FTE

539.37

578.65

549.20

420.30

508.21

87.91

TOTAL SCHOOL BUDGET

$2,584,297

Overhead Percent

43.57

20.36%

$2,846,641

46.72

21.25%

$3,034,452

49.00

19.73%

$2,571,521

40.70

18.70%

$2,956,389

45.20

$384,868

STAFF

4.50

20.14%

**********************************************************************************************************************************************************************************************************************************
PICKETT ELEMENTARY
Fund Center 3205

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

249.54

259.06

280.58

254.11

219.04

(35.07)

Weighted FTE

283.62

287.92

322.01

283.50

246.87

(36.63)

TOTAL SCHOOL BUDGET

$1,791,034

Overhead Percent

33.44

28.24%

$2,054,955

36.12

27.66%

$2,114,239

34.10

24.69%

$1,948,066

30.60

27.66%

$1,926,236

30.30

($21,830)

STAFF

(0.30)

31.81%

**********************************************************************************************************************************************************************************************************************************
BROOKVIEW ELEMENTARY
Fund Center 3206

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

823.05

764.52

778.18

763.66

812.07

48.41

Weighted FTE

946.05

877.91

907.62

835.02

895.25

60.23

TOTAL SCHOOL BUDGET

$3,940,447

Overhead Percent

66.20

16.28%

$4,070,287

65.57

15.80%

$4,134,710

62.60

13.01%

$4,050,056

60.60

13.68%

$4,141,209

61.60

$91,153

STAFF

1.00

13.42%

**********************************************************************************************************************************************************************************************************************************
PARKWOOD HEIGHTS ELEMENTARY
Fund Center 3208

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

534.55

528.83

512.42

526.10

526.30

0.20

Weighted FTE

591.37

575.40

570.78

564.39

573.20

8.81

TOTAL SCHOOL BUDGET

$2,641,298

Overhead Percent

42.70

20.42%

$2,763,766

44.16

20.21%

$2,889,737

45.00

17.82%

$2,874,931

43.30

18.97%

$2,880,862

43.30

STAFF

$5,931

18.87%

**********************************************************************************************************************************************************************************************************************************
HOLIDAY HILL ELEMENTARY
Fund Center 3209

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

557.84

583.70

620.08

677.71

648.28

(29.43)

Weighted FTE

754.23

774.45

798.84

845.07

855.63

10.56

TOTAL SCHOOL BUDGET

Overhead Percent

$3,359,748

20.23%

60.83

$3,875,046

19.24%

69.27

$4,188,802

68.50

16.52%

$4,552,367

18.67%

72.40

$4,280,056

68.40

($272,311)

STAFF

(4.00)

19.35%

**********************************************************************************************************************************************************************************************************************************

Page 171 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
OAK HILL ELEMENTARY
Fund Center 3210

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

490.52

498.20

528.56

470.38

662.25

191.87

Weighted FTE

524.91

538.39

704.71

628.92

842.87

213.95

TOTAL SCHOOL BUDGET

$2,775,463

Overhead Percent

48.50

26.65%

$3,060,377

52.47

24.31%

$3,722,466

67.80

18.64%

$3,534,829

56.70

18.48%

$4,590,430

65.80

$1,055,601

STAFF

9.10

19.23%

**********************************************************************************************************************************************************************************************************************************
HYDE GROVE ELEMENTARY
Fund Center 3214

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

596.12

586.50

547.84

525.39

460.19

(65.20)

Weighted FTE

693.75

696.21

643.48

624.64

547.97

(76.67)

TOTAL SCHOOL BUDGET

$3,395,313

Overhead Percent

65.47

21.02%

$3,688,496

64.32

22.11%

$3,606,903

60.80

19.60%

$3,653,809

60.00

18.91%

$3,170,322

52.90

($483,487)

STAFF

(7.10)

17.73%

**********************************************************************************************************************************************************************************************************************************
JUSTINA ROAD ELEMENTARY
Fund Center 3215

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

332.13

323.78

373.64

305.33

300.18

(5.15)

Weighted FTE

368.34

372.62

427.74

345.08

347.19

2.11

TOTAL SCHOOL BUDGET

$2,268,257

Overhead Percent

40.76

25.42%

$2,521,007

42.31

27.74%

$2,733,229

43.10

25.21%

$2,632,412

37.70

24.29%

$2,707,063

39.90

$74,651

STAFF

2.20

27.29%

**********************************************************************************************************************************************************************************************************************************
DON BREWER ELEMENTARY
Fund Center 3217

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

589.05

609.70

574.84

523.54

576.62

53.08

Weighted FTE

666.80

693.93

663.95

579.94

637.91

57.97

TOTAL SCHOOL BUDGET

$2,845,615

Overhead Percent

47.04

23.38%

$3,184,176

50.43

21.93%

$3,301,926

52.60

18.56%

$3,085,629

46.10

18.70%

$3,213,566

47.30

$127,937

STAFF

1.20

18.62%

**********************************************************************************************************************************************************************************************************************************
SAN MATEO ELEMENTARY
Fund Center 3218

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

702.47

679.02

641.64

703.52

739.15

35.63

Weighted FTE

755.90

731.10

690.75

755.85

794.55

38.70

TOTAL SCHOOL BUDGET

Overhead Percent

$3,104,695

19.56%

52.40

$3,222,459

19.59%

53.21

$3,429,383

55.20

15.09%

$3,715,579

15.96%

59.10

$3,810,965

59.00

$95,386

STAFF

(0.10)

16.31%

**********************************************************************************************************************************************************************************************************************************

Page 172 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
MARTIN LUTHER KING, JR. ELEMENTARY
Fund Center 3220

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

625.02

546.51

479.68

533.68

435.00

(98.68)

Weighted FTE

673.40

586.46

525.82

578.85

479.56

(99.29)

TOTAL SCHOOL BUDGET

$3,431,573

Overhead Percent

57.82

22.73%

$3,397,975

57.74

22.48%

$3,249,830

52.30

20.92%

$3,413,844

53.40

23.77%

$3,013,833

47.00

($400,011)

STAFF

(6.40)

25.68%

**********************************************************************************************************************************************************************************************************************************
NORMANDY VILLAGE ELEMENTARY
Fund Center 3221

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

624.12

602.18

648.34

624.14

592.16

(31.98)

Weighted FTE

703.22

679.93

739.10

698.87

669.40

(29.47)

TOTAL SCHOOL BUDGET

$3,264,725

Overhead Percent

58.92

18.90%

$3,318,884

58.19

19.80%

$3,605,649

58.00

17.85%

$3,562,105

56.40

16.86%

$3,734,570

55.50

$172,465

STAFF

(0.90)

17.65%

**********************************************************************************************************************************************************************************************************************************
GREENFIELD ELEMENTARY
Fund Center 3222

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

524.73

548.02

556.90

511.15

557.76

46.61

Weighted FTE

660.80

698.01

696.37

653.99

705.86

51.87

TOTAL SCHOOL BUDGET

$2,947,731

Overhead Percent

55.40

19.17%

$3,356,270

61.68

20.02%

$3,594,638

61.70

16.44%

$3,621,716

56.40

15.40%

$3,701,943

56.40

STAFF

$80,227

15.39%

**********************************************************************************************************************************************************************************************************************************
SEABREEZE ELEMENTARY
Fund Center 3225

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

557.09

560.48

542.10

561.77

547.33

(14.44)

Weighted FTE

646.83

642.05

634.08

631.22

621.05

(10.17)

TOTAL SCHOOL BUDGET

$2,839,632

Overhead Percent

49.16

18.65%

$3,145,554

50.99

18.23%

$3,198,978

51.50

15.32%

$3,196,572

51.10

15.88%

$3,070,784

48.10

($125,788)

STAFF

(3.00)

13.81%

**********************************************************************************************************************************************************************************************************************************
CRYSTAL SPRINGS ELEMENTARY
Fund Center 3226

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,312.06

1,350.61

1,192.70

1,203.68

1,203.27

(0.41)

Weighted FTE

1,477.97

1,520.17

1,391.07

1,403.62

1,406.61

2.99

TOTAL SCHOOL BUDGET

Overhead Percent

$6,065,019

15.31%

106.89

$6,695,438

14.72%

113.13

$6,301,830

104.00

13.09%

$6,601,914

14.53%

108.00

$6,612,045

107.60

$10,131

STAFF

(0.40)

14.63%

**********************************************************************************************************************************************************************************************************************************

Page 173 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
MAYPORT ELEMENTARY
Fund Center 3227

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

753.94

675.01

568.24

395.54

356.10

(39.44)

Weighted FTE

862.01

770.39

645.74

444.10

399.98

(44.12)

TOTAL SCHOOL BUDGET

$3,743,732

Overhead Percent

63.21

19.75%

$3,672,752

57.09

19.41%

$3,257,466

49.00

17.86%

$2,614,664

39.70

21.36%

$2,865,112

40.90

$250,448

STAFF

1.20

16.21%

**********************************************************************************************************************************************************************************************************************************
MERRILL ROAD ELEMENTARY
Fund Center 3228

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

662.82

544.41

552.30

541.04

612.86

71.82

Weighted FTE

828.74

670.82

686.34

647.16

723.75

76.59

TOTAL SCHOOL BUDGET

$3,620,220

Overhead Percent

61.72

21.10%

$3,222,007

52.80

18.43%

$3,443,585

51.70

17.03%

$3,468,742

51.70

17.17%

$3,507,089

50.40

$38,347

STAFF

(1.30)

16.76%

**********************************************************************************************************************************************************************************************************************************
JACKSONVILLE HEIGHTS ELEMENTARY
Fund Center 3229

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

877.51

880.45

924.40

958.67

873.08

(85.59)

Weighted FTE

990.51

972.02

1,051.33

1,075.24

992.10

(83.14)

TOTAL SCHOOL BUDGET

$4,052,154

Overhead Percent

68.22

18.63%

$4,347,758

72.22

18.38%

$4,732,689

82.20

14.66%

$5,504,206

88.60

13.93%

$5,363,590

83.60

($140,616)

STAFF

(5.00)

14.50%

**********************************************************************************************************************************************************************************************************************************
BEAUCLERC ELEMENTARY
Fund Center 3230

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,338.33

1,273.94

1,253.42

1,264.68

1,192.62

(72.06)

Weighted FTE

1,452.59

1,398.64

1,389.73

1,385.31

1,328.39

(56.92)

TOTAL SCHOOL BUDGET

$5,770,987

Overhead Percent

98.46

16.13%

$6,037,000

100.36

18.40%

$6,390,328

104.50

12.90%

$6,691,436

106.90

13.78%

$6,342,195

100.60

($349,241)

STAFF

(6.30)

13.51%

**********************************************************************************************************************************************************************************************************************************
KERNAN TRAIL ELEMENTARY
Fund Center 3231

'

2006
BUDGET

Unweighted FTE
Weighted FTE

TOTAL SCHOOL BUDGET

Overhead Percent

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

801.41

788.21

777.08

757.49

796.51

39.02

1,004.99

930.83

936.85

904.31

962.64

58.33

$4,117,209

18.98%

76.83

$4,176,051

20.02%

71.24

$4,388,043

72.20

16.58%

$4,460,476

15.66%

63.80

$4,539,497

64.80

$79,021

STAFF

1.00

15.45%

**********************************************************************************************************************************************************************************************************************************

Page 174 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
CHIMNEY LAKES ELEMENTARY
Fund Center 3232

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,137.60

1,158.16

1,096.08

1,117.96

1,154.70

36.74

Weighted FTE

1,243.14

1,277.56

1,216.63

1,228.19

1,289.47

61.28

TOTAL SCHOOL BUDGET

$5,071,602

Overhead Percent

88.74

17.20%

$5,592,975

95.91

17.19%

$5,500,614

91.80

16.06%

$5,945,215

97.40

14.99%

$5,971,694

96.90

$26,479

STAFF

(0.50)

13.07%

**********************************************************************************************************************************************************************************************************************************
LONE STAR ELEMENTARY
Fund Center 3233

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

817.80

765.18

802.88

742.00

687.27

(54.73)

Weighted FTE

958.53

878.10

908.34

834.39

797.89

(36.50)

TOTAL SCHOOL BUDGET

$3,845,562

Overhead Percent

66.03

18.01%

$3,941,694

63.83

18.60%

$4,376,069

70.00

15.19%

$4,223,191

66.00

17.41%

$3,971,790

62.00

($251,401)

STAFF

(4.00)

17.00%

**********************************************************************************************************************************************************************************************************************************
STONEWALL JACKSON ELEMENTARY
Fund Center 3234

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

337.62

329.94

327.56

282.28

331.34

49.06

Weighted FTE

384.15

371.29

378.12

304.03

366.24

62.21

TOTAL SCHOOL BUDGET

$1,935,364

Overhead Percent

30.50

22.81%

$2,174,754

32.76

25.17%

$2,130,172

33.70

21.52%

$1,834,029

28.10

24.99%

$2,099,222

31.20

$265,193

STAFF

3.10

19.59%

**********************************************************************************************************************************************************************************************************************************
FORT CAROLINE ELEMENTARY
Fund Center 3235

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

734.76

723.76

743.76

733.17

687.23

(45.94)

Weighted FTE

833.69

820.02

846.81

797.69

769.17

(28.52)

TOTAL SCHOOL BUDGET

$3,433,892

Overhead Percent

53.68

18.33%

$3,590,839

55.98

17.84%

$3,946,392

59.10

14.09%

$3,851,569

56.40

16.38%

$4,086,167

56.90

$234,598

STAFF

0.50

21.05%

**********************************************************************************************************************************************************************************************************************************
MAMIE AGNES JONES ELEMENTARY
Fund Center 3236

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

391.28

354.22

379.28

323.37

419.70

96.33

Weighted FTE

454.67

419.71

439.93

362.00

474.40

112.40

TOTAL SCHOOL BUDGET

Overhead Percent

$2,244,315

25.60%

38.24

$2,177,056

26.15%

34.71

$2,275,917

35.60

22.45%

$2,091,372

22.28%

31.10

$2,442,715

37.30

$351,343

STAFF

6.20

20.54%

**********************************************************************************************************************************************************************************************************************************

Page 175 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
SABAL PALM ELEMENTARY
Fund Center 3239

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,332.65

1,314.93

1,293.56

1,300.16

1,346.61

46.45

Weighted FTE

1,599.22

1,563.36

1,558.66

1,611.89

1,648.75

36.86

TOTAL SCHOOL BUDGET

$6,567,165

Overhead Percent

120.40

15.61%

$6,966,187

124.55

16.30%

$7,481,798

125.89

11.97%

$7,665,075

121.80

12.68%

$7,709,267

116.90

$44,192

STAFF

(4.90)

12.01%

**********************************************************************************************************************************************************************************************************************************
ARLINGTON HEIGHTS ELEMENTARY
Fund Center 3240

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

555.47

575.40

602.22

593.74

524.44

(69.30)

Weighted FTE

628.94

653.22

700.16

672.41

581.18

(91.23)

TOTAL SCHOOL BUDGET

$3,080,330

Overhead Percent

57.67

24.06%

$3,573,898

64.80

20.95%

$3,760,754

64.40

18.63%

$3,798,023

62.40

20.54%

$3,465,342

56.00

($332,681)

STAFF

(6.40)

18.39%

**********************************************************************************************************************************************************************************************************************************
LOUIS SHEFFIELD ELEMENTARY
Fund Center 3242

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

921.13

699.94

719.68

788.87

806.24

17.37

Weighted FTE

993.47

765.50

790.50

844.80

885.52

40.72

TOTAL SCHOOL BUDGET

$3,988,233

Overhead Percent

65.86

18.32%

$3,375,242

54.53

22.06%

$3,653,359

58.00

18.36%

$4,059,178

63.00

14.56%

$4,156,184

64.00

$97,006

STAFF

1.00

14.61%

**********************************************************************************************************************************************************************************************************************************
GREGORY DRIVE ELEMENTARY
Fund Center 3243

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

662.51

725.83

768.22

793.72

683.36

(110.36)

Weighted FTE

714.73

779.24

850.12

866.08

748.94

(117.14)

TOTAL SCHOOL BUDGET

$3,200,773

Overhead Percent

52.20

17.24%

$3,767,806

59.78

16.54%

$4,267,487

66.00

15.78%

$4,325,896

65.50

14.33%

$4,094,666

59.70

($231,230)

STAFF

(5.80)

19.89%

**********************************************************************************************************************************************************************************************************************************
CROWN POINT ELEMENTARY
Fund Center 3245

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,278.56

1,311.22

1,277.64

1,197.48

1,194.74

(2.74)

Weighted FTE

1,499.15

1,543.63

1,487.45

1,387.26

1,346.08

(41.18)

TOTAL SCHOOL BUDGET

Overhead Percent

$6,027,450

16.67%

105.40

$6,751,812

16.28%

115.04

$7,268,960

116.60

12.75%

$7,100,004

14.26%

109.10

$6,582,663

101.80

($517,341)

STAFF

(7.30)

12.69%

**********************************************************************************************************************************************************************************************************************************

Page 176 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
NEPTUNE BEACH ELEMENTARY
Fund Center 3246

'

2006
BUDGET

Unweighted FTE
Weighted FTE

TOTAL SCHOOL BUDGET

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

995.43

1,007.86

984.10

910.98

968.79

57.81

1,257.30

1,288.31

1,273.16

1,182.19

1,263.89

81.70

$5,429,191

Overhead Percent

2007
STAFF

92.03

19.76%

$6,020,610

103.60

18.89%

$6,444,536

104.80

15.55%

$5,962,891

97.30

14.85%

$6,153,587

96.80

$190,696

STAFF

(0.50)

15.84%

**********************************************************************************************************************************************************************************************************************************
JOSEPH FINEGAN ELEMENTARY
Fund Center 3247

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

496.54

471.55

489.86

404.78

407.66

2.88

Weighted FTE

633.37

567.75

573.10

452.40

450.46

(1.94)

TOTAL SCHOOL BUDGET

$2,749,151

Overhead Percent

45.60

20.46%

$3,041,091

49.74

19.06%

$3,219,497

51.90

18.20%

$2,475,312

38.60

23.24%

$2,432,536

36.10

($42,776)

STAFF

(2.50)

22.69%

**********************************************************************************************************************************************************************************************************************************
GREENLAND PINES ELEMENTARY
Fund Center 3249

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,024.20

1,075.95

1,188.04

1,287.84

878.45

(409.39)

Weighted FTE

1,160.83

1,220.01

1,338.83

1,476.42

991.43

(484.99)

TOTAL SCHOOL BUDGET

$4,590,472

Overhead Percent

75.88

16.60%

$5,514,941

89.77

15.12%

$6,091,594

94.80

14.87%

$7,099,535

109.70

12.73%

$4,897,966

71.30

($2,201,569)

STAFF

(38.40)

15.54%

**********************************************************************************************************************************************************************************************************************************
PINE ESTATES ELEMENTARY
Fund Center 3250

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

306.00

287.30

395.94

370.23

357.24

(12.99)

Weighted FTE

336.26

318.68

428.85

400.94

391.98

(8.96)

TOTAL SCHOOL BUDGET

$2,019,635

Overhead Percent

32.60

25.68%

$2,086,194

33.24

25.35%

$2,413,938

37.70

26.32%

$2,424,448

35.20

23.24%

$2,412,473

37.20

($11,975)

STAFF

2.00

19.46%

**********************************************************************************************************************************************************************************************************************************
TWIN LAKES ACADEMY ELEMENTARY
Fund Center 3251

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,225.32

1,072.16

1,098.28

1,155.93

1,174.43

18.50

Weighted FTE

1,335.84

1,188.07

1,243.82

1,280.94

1,327.50

46.56

TOTAL SCHOOL BUDGET

Overhead Percent

$5,314,745

18.45%

87.35

$5,260,417

19.06%

86.59

$5,791,073

91.30

14.52%

$6,037,751

15.19%

91.50

$6,225,454

94.70

$187,703

STAFF

3.20

13.59%

**********************************************************************************************************************************************************************************************************************************

Page 177 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
ENTERPRISE ELEMENTARY
Fund Center 3255

'

2006
BUDGET

Unweighted FTE
Weighted FTE

TOTAL SCHOOL BUDGET

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

994.56

1,027.38

1,083.44

1,107.81

747.63

(360.18)

1,155.85

1,191.44

1,241.10

1,244.01

850.07

(393.94)

$4,656,003

Overhead Percent

2007
STAFF

79.51

17.58%

$5,201,814

86.04

17.70%

$5,753,824

91.40

13.38%

$5,950,737

92.40

14.62%

$3,959,270

59.90

($1,991,467)

STAFF

(32.50)

18.16%

**********************************************************************************************************************************************************************************************************************************
ALIMACANI ELEMENTARY
Fund Center 3257

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,152.65

1,113.02

1,079.56

1,043.20

988.57

(54.63)

Weighted FTE

1,339.64

1,301.60

1,242.88

1,190.61

1,142.95

(47.66)

TOTAL SCHOOL BUDGET

$5,339,669

Overhead Percent

85.78

16.47%

$5,755,006

93.01

16.54%

$5,892,092

93.10

13.71%

$5,611,517

89.10

14.35%

$5,335,732

83.00

($275,785)

STAFF

(6.10)

14.34%

**********************************************************************************************************************************************************************************************************************************
MANDARIN OAKS ELEMENTARY
Fund Center 3258

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,225.00

1,243.35

1,155.16

1,128.36

1,161.77

33.41

Weighted FTE

1,612.02

1,600.30

1,484.35

1,432.60

1,485.05

52.45

TOTAL SCHOOL BUDGET

$6,693,291

Overhead Percent

128.92

17.35%

$7,401,430

137.10

16.93%

$7,287,469

128.41

15.37%

$7,533,255

129.10

15.17%

$7,307,094

121.70

($226,161)

STAFF

(7.40)

14.16%

**********************************************************************************************************************************************************************************************************************************
ANDREW ROBINSON ELEMENTARY
Fund Center 3262

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

513.85

616.86

805.04

847.84

774.04

(73.80)

Weighted FTE

576.86

683.74

881.06

935.18

873.73

(61.45)

TOTAL SCHOOL BUDGET

$3,293,055

Overhead Percent

53.10

29.75%

$3,926,915

61.90

26.28%

$4,934,562

74.70

17.95%

$5,387,856

81.50

21.66%

$4,930,347

73.00

($457,509)

STAFF

(8.50)

22.49%

**********************************************************************************************************************************************************************************************************************************
ABESS PARK ELEMENTARY
Fund Center 3263

'

2006
BUDGET

Unweighted FTE
Weighted FTE

TOTAL SCHOOL BUDGET

Overhead Percent

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

903.47

897.23

781.12

760.12

733.04

(27.08)

1,017.54

1,042.65

926.58

905.62

901.78

(3.84)

$4,158,374

19.78%

69.42

$4,538,328

19.05%

74.25

$4,455,915

74.10

17.58%

$4,387,415

17.21%

66.10

$4,389,432

65.10

$2,017

STAFF

(1.00)

17.06%

**********************************************************************************************************************************************************************************************************************************

Page 178 of 279

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
CHETS CREEK ELEMENTARY
Fund Center 3264

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,133.70

1,156.93

1,103.70

1,193.75

1,266.54

72.79

Weighted FTE

1,236.22

1,266.39

1,222.03

1,317.13

1,422.34

105.21

TOTAL SCHOOL BUDGET

$4,955,140

Overhead Percent

81.45

17.50%

$5,448,237

86.17

16.51%

$5,510,264

82.80

12.89%

$6,229,196

93.80

12.98%

$6,581,960

96.60

$352,764

STAFF

2.80

12.28%

**********************************************************************************************************************************************************************************************************************************
BANK OF AMERICA ELEMENTARY
Fund Center 3266

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

204.95

173.31

177.72

195.17

195.82

0.65

Weighted FTE

213.50

185.09

192.07

210.86

217.08

6.22

TOTAL SCHOOL BUDGET

$1,189,541

Overhead Percent

22.40

19.75%

$1,174,026

21.80

15.17%

$1,503,479

24.30

29.91%

$1,548,395

24.60

26.37%

$1,428,036

19.70

($120,359)

STAFF

(4.90)

28.61%

**********************************************************************************************************************************************************************************************************************************
BISCAYNE ELEMENTARY
Fund Center 3269

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

572.16

630.41

547.56

578.09

560.77

(17.32)

Weighted FTE

673.91

737.26

630.30

675.82

661.70

(14.12)

TOTAL SCHOOL BUDGET

$3,157,823

Overhead Percent

56.41

23.92%

$3,675,922

67.86

23.20%

$3,607,565

57.00

19.39%

$3,512,224

52.50

20.34%

$3,635,599

51.50

$123,375

STAFF

(1.00)

21.58%

**********************************************************************************************************************************************************************************************************************************
OCEANWAY ELEMENTARY
Fund Center 3270

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

720.94

635.86

590.18

645.58

626.14

(19.44)

Weighted FTE

840.12

739.52

670.70

708.55

695.34

(13.21)

TOTAL SCHOOL BUDGET

$3,469,152

Overhead Percent

59.82

22.19%

$3,642,499

56.73

25.61%

$3,407,696

54.60

23.24%

$3,422,890

54.40

17.31%

$3,486,275

53.60

$63,385

STAFF

(0.80)

17.57%

**********************************************************************************************************************************************************************************************************************************
WESTVIEW ELEMENTARY
Fund Center 3274

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

558.00

558.00

Weighted FTE

667.82

667.82

TOTAL SCHOOL BUDGET

$4,175,400

Overhead Percent

57.40

$4,175,400

STAFF

57.40

20.75%

**********************************************************************************************************************************************************************************************************************************

Page 179 of 279

MIDDLE SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)

MIDDLE SCHOOL TOTALS
'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

29,389.31

27,601.41

26,536.54

25,717.57

25,270.92

(446.65)

Weighted FTE

33,555.08

31,259.99

30,106.70

28,997.43

28,177.87

(819.56)

TOTAL MIDDLE SCHOOL BUDGETS

$138,590,534 2,395.86

Overhead Percent

28.00%

$140,385,105

2,265.23

29.52%

$138,852,739

2,263.60

26.83%

$139,977,075

2,202.10

26.74%

$137,514,601

2,140.90

($2,462,474)

STAFF

(61.20)

28.22%

**************************************************************************************************************************************************************************************************************************************
KIRBY SMITH MIDDLE
Fund Center 3025

'

2006
BUDGET

Unweighted FTE
Weighted FTE

TOTAL SCHOOL BUDGET

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

995.51

975.50

974.00

963.42

927.56

(35.86)

1,058.08

1,043.39

1,044.47

1,049.00

990.31

(58.69)

$4,192,331

Overhead Percent

2007
STAFF

70.24

31.52%

$4,400,569

70.21

31.87%

$4,512,958

71.20

28.73%

$4,739,262

74.20

27.25%

$4,396,509

67.70

($342,753)

STAFF

(6.50)

25.45%

**************************************************************************************************************************************************************************************************************************************
LANDON MIDDLE
Fund Center 3031

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

841.33

586.92

556.76

550.00

660.00

110.00

Weighted FTE

941.86

644.79

615.22

601.81

718.51

116.70

TOTAL SCHOOL BUDGET

$3,805,637

Overhead Percent

64.34

35.19%

$3,138,601

44.20

38.75%

$3,459,412

53.20

33.64%

$3,205,330

46.70

36.33%

$3,370,448

48.20

$165,118

STAFF

1.50

31.40%

**************************************************************************************************************************************************************************************************************************************
OCEANWAY MIDDLE
Fund Center 3062

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,287.50

1,171.50

1,178.60

1,207.20

1,242.01

34.81

Weighted FTE

1,422.06

1,275.51

1,307.20

1,312.92

1,317.95

5.03

TOTAL SCHOOL BUDGET

$5,511,633

Overhead Percent

95.68

27.56%

$5,458,530

88.91

30.04%

$5,672,260

90.60

26.50%

$5,755,629

87.60

25.12%

$5,765,547

87.60

STAFF

$9,918

24.32%

**************************************************************************************************************************************************************************************************************************************
DUNCAN FLETCHER MIDDLE
Fund Center 3063

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,405.00

1,387.76

1,281.00

1,318.95

1,280.51

(38.44)

Weighted FTE

1,590.89

1,563.96

1,440.62

1,472.47

1,403.22

(69.25)

TOTAL SCHOOL BUDGET

Overhead Percent

$6,191,266

26.31%

104.14

$6,559,873

25.44%

105.25

$6,331,531

23.83%

98.40

$6,628,764

23.86%

99.70

$6,061,899

91.20

($566,865)

STAFF

(8.50)

25.86%

**************************************************************************************************************************************************************************************************************************************

Page 180 of 279

MIDDLE SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)

ALFRED DUPONT MIDDLE
Fund Center 3066

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,156.50

1,065.79

950.04

947.06

868.42

(78.64)

Weighted FTE

1,499.83

1,290.77

1,109.98

1,108.12

975.05

(133.07)

TOTAL SCHOOL BUDGET

$5,794,203

Overhead Percent

107.10

28.45%

$5,335,810

90.25

28.61%

$5,262,393

83.49

26.88%

$5,239,854

82.80

25.88%

$5,146,373

78.70

($93,481)

STAFF

(4.10)

28.21%

**************************************************************************************************************************************************************************************************************************************
LAKE SHORE MIDDLE
Fund Center 3069

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,177.51

1,156.75

1,048.00

1,025.29

1,083.50

58.21

Weighted FTE

1,471.48

1,389.43

1,341.32

1,283.12

1,331.61

48.49

TOTAL SCHOOL BUDGET

$6,044,353

Overhead Percent

109.91

26.67%

$6,148,646

103.41

27.37%

$5,988,177

100.60

24.31%

$6,137,729

101.10

24.00%

$6,763,306

108.00

$625,577

STAFF

6.90

25.28%

**************************************************************************************************************************************************************************************************************************************
PAXON MIDDLE
Fund Center 3092

'

2006
BUDGET

Unweighted FTE
Weighted FTE

TOTAL SCHOOL BUDGET

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

796.76

843.43

826.30

786.23

693.06

(93.17)

1,112.25

1,139.57

1,058.15

971.39

850.19

(121.20)

$5,233,253

Overhead Percent

2007
STAFF

97.54

29.63%

$5,457,639

97.27

31.25%

$5,786,609

97.27

30.06%

$5,709,464

92.40

30.86%

$4,698,561

75.90

($1,010,903)

STAFF

(16.50)

37.71%

**************************************************************************************************************************************************************************************************************************************
DARNELL-COOKMAN MIDDLE
Fund Center 3145

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,131.50

1,118.00

1,100.00

1,198.18

1,100.00

(98.18)

Weighted FTE

1,277.62

1,238.74

1,218.39

1,304.98

1,189.55

(115.43)

TOTAL SCHOOL BUDGET

$5,117,353

Overhead Percent

86.48

25.65%

$5,171,563

78.47

31.29%

$5,289,228

82.10

24.56%

$5,976,341

88.10

23.67%

$5,566,679

83.10

($409,662)

STAFF

(5.00)

27.49%

**************************************************************************************************************************************************************************************************************************************
MATTHEW GILBERT MIDDLE
Fund Center 3146

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

629.00

628.91

606.02

610.46

576.51

(33.95)

Weighted FTE

737.18

711.82

694.89

709.16

659.13

(50.03)

TOTAL SCHOOL BUDGET

Overhead Percent

$4,297,692

38.66%

73.40

$4,457,806

39.02%

68.40

$4,508,246

32.97%

75.40

$4,525,596

34.38%

74.40

$4,021,181

63.70

($504,415)

STAFF

(10.70)

34.47%

**************************************************************************************************************************************************************************************************************************************

Page 181 of 279

MIDDLE SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)

JAMES WELDON JOHNSON MIDDLE
Fund Center 3152

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,138.00

1,102.50

1,098.00

1,069.87

1,100.01

30.14

Weighted FTE

1,277.39

1,244.53

1,235.30

1,214.29

1,220.57

6.28

TOTAL SCHOOL BUDGET

$4,962,916

Overhead Percent

85.79

25.38%

$5,199,090

84.61

25.59%

$5,224,412

82.50

22.22%

$5,203,918

81.10

23.10%

$5,224,253

76.10

$20,335

STAFF

(5.00)

27.46%

**************************************************************************************************************************************************************************************************************************************
NORTHWESTERN MIDDLE
Fund Center 3155

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

897.00

780.04

759.76

528.79

465.50

(63.29)

Weighted FTE

999.26

874.50

871.59

617.75

515.02

(102.73)

TOTAL SCHOOL BUDGET

$4,707,936

Overhead Percent

89.26

34.51%

$4,547,111

74.20

34.96%

$4,711,707

76.70

34.75%

$3,977,349

63.20

30.82%

$3,358,020

51.10

($619,329)

STAFF

(12.10)

39.42%

**************************************************************************************************************************************************************************************************************************************
EUGENE BUTLER MIDDLE
Fund Center 3168

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

554.50

572.50

496.00

383.16

346.00

(37.16)

Weighted FTE

657.71

676.86

587.36

438.39

394.35

(44.04)

TOTAL SCHOOL BUDGET

$4,169,284

Overhead Percent

68.10

41.61%

$4,269,015

66.20

40.90%

$4,205,004

67.90

37.56%

$3,738,700

58.20

38.44%

$3,226,270

52.20

($512,430)

STAFF

(6.00)

41.18%

**************************************************************************************************************************************************************************************************************************************
J.E.B. STUART MIDDLE
Fund Center 3207

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,171.06

1,127.00

1,038.00

918.07

850.08

(67.99)

Weighted FTE

1,317.54

1,252.21

1,146.10

1,000.00

919.20

(80.80)

TOTAL SCHOOL BUDGET

$5,181,214

Overhead Percent

91.56

25.40%

$5,318,945

90.43

25.93%

$5,044,684

83.37

25.87%

$4,518,539

72.90

26.56%

$4,589,344

75.40

$70,805

STAFF

2.50

27.99%

**************************************************************************************************************************************************************************************************************************************
SOUTHSIDE MIDDLE
Fund Center 3211

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,109.01

1,085.92

1,038.98

1,040.46

1,090.88

50.42

Weighted FTE

1,286.93

1,277.77

1,211.36

1,214.75

1,192.64

(22.11)

TOTAL SCHOOL BUDGET

Overhead Percent

$5,211,160

27.61%

93.20

$5,603,021

27.08%

94.89

$5,430,903

27.10%

91.60

$5,623,112

24.66%

94.30

$5,919,788

96.30

$296,676

STAFF

2.00

28.93%

**************************************************************************************************************************************************************************************************************************************

Page 182 of 279

MIDDLE SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)

RIBAULT MIDDLE
Fund Center 3212

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

635.82

650.58

684.90

623.81

596.00

(27.81)

Weighted FTE

767.45

782.81

834.84

750.98

714.49

(36.49)

TOTAL SCHOOL BUDGET

$4,199,365

Overhead Percent

68.24

36.54%

$4,905,184

77.46

32.02%

$4,671,221

78.20

29.12%

$4,534,546

74.40

32.13%

$4,193,252

67.10

($341,294)

STAFF

(7.30)

33.42%

**************************************************************************************************************************************************************************************************************************************
ARLINGTON MIDDLE
Fund Center 3213

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

898.01

821.50

893.08

900.26

876.51

(23.75)

Weighted FTE

996.96

938.15

1,067.53

1,062.33

1,015.29

(47.04)

TOTAL SCHOOL BUDGET

$4,043,195

Overhead Percent

66.67

31.04%

$4,251,886

68.25

32.29%

$5,028,118

68.25

27.21%

$5,223,825

83.20

26.99%

$5,502,542

86.20

$278,717

STAFF

3.00

28.96%

**************************************************************************************************************************************************************************************************************************************
JEFFERSON DAVIS MIDDLE
Fund Center 3216

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,571.21

1,495.97

1,523.00

1,480.94

1,436.46

(44.48)

Weighted FTE

1,731.33

1,628.60

1,623.85

1,594.50

1,548.38

(46.12)

TOTAL SCHOOL BUDGET

$6,634,432

Overhead Percent

116.33

21.68%

$6,686,382

106.31

23.45%

$7,049,538

106.31

22.07%

$6,930,826

107.40

22.24%

$7,413,842

114.40

$483,016

STAFF

7.00

21.40%

**************************************************************************************************************************************************************************************************************************************
JOSEPH STILWELL MIDDLE
Fund Center 3219

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,452.53

1,272.39

1,208.06

1,199.21

1,113.46

(85.75)

Weighted FTE

1,682.19

1,466.17

1,387.50

1,360.11

1,229.49

(130.62)

TOTAL SCHOOL BUDGET

$6,668,233

Overhead Percent

120.16

23.94%

$6,356,157

108.84

24.27%

$6,293,381

108.84

21.67%

$6,290,286

104.00

22.71%

$6,219,717

101.00

($70,569)

STAFF

(3.00)

24.10%

**************************************************************************************************************************************************************************************************************************************
FORT CAROLINE MIDDLE
Fund Center 3238

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,101.50

988.00

847.00

852.74

899.01

46.27

Weighted FTE

1,251.60

1,100.07

922.49

936.59

957.59

21.00

TOTAL SCHOOL BUDGET

Overhead Percent

$4,986,313

27.89%

85.42

$4,733,266

27.90%

80.58

$4,267,040

31.47%

80.58

$4,354,617

31.37%

68.40

$4,917,636

77.70

$563,019

STAFF

9.30

29.67%

**************************************************************************************************************************************************************************************************************************************

Page 183 of 279

MIDDLE SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)

HIGHLANDS MIDDLE
Fund Center 3244

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,006.64

1,113.40

1,177.86

1,157.76

935.51

(222.25)

Weighted FTE

1,091.18

1,199.62

1,278.04

1,240.43

1,005.81

(234.62)

TOTAL SCHOOL BUDGET

$4,589,327

Overhead Percent

75.28

32.86%

$5,455,515

82.43

30.84%

$6,142,772

82.43

25.28%

$6,127,547

97.40

23.65%

$5,180,504

81.40

($947,043)

STAFF

(16.00)

29.53%

**************************************************************************************************************************************************************************************************************************************
TWIN LAKES ACADEMY MIDDLE
Fund Center 3253

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,756.42

1,333.83

1,354.50

1,269.20

1,279.50

10.30

Weighted FTE

1,884.86

1,443.46

1,467.29

1,362.00

1,366.38

4.38

TOTAL SCHOOL BUDGET

$7,252,810

Overhead Percent

118.85

22.48%

$6,019,310

88.59

26.90%

$6,241,585

88.59

22.35%

$6,004,957

88.10

22.81%

$5,887,404

86.10

($117,553)

STAFF

(2.00)

23.47%

**************************************************************************************************************************************************************************************************************************************
MAYPORT MIDDLE
Fund Center 3254

'

2006
BUDGET

Unweighted FTE
Weighted FTE

TOTAL SCHOOL BUDGET

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

897.81

782.96

720.00

682.01

692.00

9.99

1,033.11

885.95

808.02

782.15

777.09

(5.06)

$4,076,560

Overhead Percent

2007
STAFF

67.36

30.06%

$4,081,492

62.24

33.60%

$3,919,348

62.24

32.30%

$3,865,317

57.70

29.35%

$3,784,906

55.20

($80,411)

STAFF

(2.50)

30.99%

**************************************************************************************************************************************************************************************************************************************
LANDMARK MIDDLE
Fund Center 3256

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,606.51

1,576.08

1,339.24

1,224.22

1,242.02

17.80

Weighted FTE

1,802.96

1,762.48

1,505.36

1,361.35

1,381.44

20.09

TOTAL SCHOOL BUDGET

$6,966,122

Overhead Percent

118.00

24.07%

$7,581,063

124.82

23.39%

$6,743,301

124.82

20.76%

$6,340,454

100.80

23.30%

$6,268,220

97.80

($72,234)

STAFF

(3.00)

22.92%

**************************************************************************************************************************************************************************************************************************************
MANDARIN MIDDLE
Fund Center 3259

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,708.93

1,640.42

1,571.96

1,548.62

1,621.62

73.00

Weighted FTE

1,926.13

1,827.57

1,746.53

1,726.13

1,863.95

137.82

TOTAL SCHOOL BUDGET

Overhead Percent

$7,447,362

21.93%

134.55

$7,708,724

22.67%

128.90

$7,840,902

20.69%

128.90

$7,733,175

20.89%

125.00

$8,145,786

133.80

$412,611

STAFF

8.80

20.57%

**************************************************************************************************************************************************************************************************************************************

Page 184 of 279

MIDDLE SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)

LAVILLA SCHOOL OF THE ARTS
Fund Center 3267

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,091.25

1,081.00

1,060.00

1,093.00

1,105.00

12.00

Weighted FTE

1,163.23

1,160.99

1,138.59

1,159.63

1,167.58

7.95

TOTAL SCHOOL BUDGET

$5,190,038

Overhead Percent

84.16

25.13%

$5,459,349

83.45

24.62%

$5,620,731

83.45

20.78%

$5,545,526

84.20

19.77%

$5,238,129

78.20

($307,397)

STAFF

(6.00)

19.41%

**************************************************************************************************************************************************************************************************************************************
KERNAN MIDDLE
Fund Center 3279

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,372.50

1,242.76

1,205.48

1,138.66

1,189.79

51.13

Weighted FTE

1,574.00

1,440.27

1,444.71

1,363.08

1,473.08

110.00

TOTAL SCHOOL BUDGET

Overhead Percent

$6,116,546

26.96%

104.10

$6,080,558

27.35%

96.66

$3,607,278

24.83%

96.66

$6,046,412

25.00%

94.80

$6,654,485

106.80

$608,073

STAFF

12.00

24.00%

**************************************************************************************************************************************************************************************************************************************

Page 185 of 279

SENIOR HIGH SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
SENIOR HIGH TOTALS
'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

2009

BUDGET

STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

33,177.72

33,179.88

32,103.38

32,898.52

31,815.96

(1,082.56)

Weighted FTE

40,247.99

39,560.92

37,552.65

38,119.68

36,753.36

(1,366.32)

TOTAL SENIOR HIGH BUDGETS

$154,627,095

Overhead Percent

2,463.62

25.17%

$162,073,106

2,452.97

26.52%

$163,875,227

2,492.39

24.36%

$167,374,178

2,464.92

23.95%

$158,639,316

2,341.36

($8,734,862)

STAFF

(123.56)

25.87%

************************************************************************************************************************************************************************************************************************************
ROBERT E. LEE SENIOR
Fund Center 3033

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,911.05

1,960.89

1,842.33

1,878.24

1,812.96

(65.28)

Weighted FTE

2,302.33

2,307.00

2,134.08

2,149.99

2,056.13

(93.86)

TOTAL SCHOOL BUDGET

$8,257,973

Overhead Percent

131.24

26.25%

$8,873,596

135.30

27.18%

$8,681,006

131.24

25.68%

$8,874,893

128.20

21.81%

$8,741,117

128.20

STAFF

($133,776)

26.61%

************************************************************************************************************************************************************************************************************************************
ANDREW JACKSON SENIOR
Fund Center 3035

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,511.51

1,615.12

1,550.50

1,479.16

1,233.35

(245.81)

Weighted FTE

1,859.62

1,965.34

1,825.34

1,726.17

1,416.29

(309.88)

TOTAL SCHOOL BUDGET

$7,364,379

Overhead Percent

114.25

26.97%

$7,646,057

115.20

25.84%

$7,746,489

116.20

24.51%

$7,956,434

115.70

24.28%

$6,826,730

102.20

($1,129,704)

STAFF

(13.50)

29.17%

************************************************************************************************************************************************************************************************************************************
BALDWIN MIDDLE-SENIOR
Fund Center 3038

'

2006
BUDGET

Unweighted FTE
Weighted FTE

TOTAL SCHOOL BUDGET

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

930.99

1,031.77

1,034.89

1,201.24

1,156.94

(44.30)

1,034.17

1,139.96

1,136.78

1,321.05

1,262.42

(58.63)

$4,436,378

Overhead Percent

2007
STAFF

69.33

27.62%

$4,834,653

73.33

25.77%

$5,143,896

76.20

22.32%

$6,004,003

87.20

25.02%

$5,402,223

79.20

($601,780)

STAFF

(8.00)

25.04%

************************************************************************************************************************************************************************************************************************************
PAXON SCHOOL OF ADVANCED STUDIES
Fund Center 3075

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,497.51

1,475.22

1,473.00

1,513.91

1,491.53

(22.38)

Weighted FTE

1,954.10

1,842.01

1,771.43

1,806.23

1,702.85

(103.38)

TOTAL SCHOOL BUDGET

Overhead Percent

$7,451,130

24.63%

119.00

$7,493,455

25.49%

118.69

$8,132,626

24.22%

125.31

$7,486,566

24.64%

105.08

$6,997,338

97.08

($489,228)

STAFF

(8.00)

23.71%

************************************************************************************************************************************************************************************************************************************

Page 186 of 279

SENIOR HIGH SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
TERRY PARKER SENIOR
Fund Center 3086

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

2,028.74

1,937.15

1,812.60

1,806.44

1,767.46

(38.98)

Weighted FTE

2,523.07

2,420.61

2,243.02

2,182.13

2,133.32

(48.81)

TOTAL SCHOOL BUDGET

$8,754,647

Overhead Percent

137.14

23.39%

$9,347,557

147.29

23.26%

$9,226,879

143.10

21.66%

$9,264,526

141.10

21.48%

$9,325,803

140.10

$61,277

STAFF

(1.00)

24.75%

************************************************************************************************************************************************************************************************************************************
ENGLEWOOD SENIOR
Fund Center 3090

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

2,039.80

2,010.61

1,889.64

1,865.55

1,724.08

(141.47)

Weighted FTE

2,528.37

2,461.44

2,238.79

2,193.11

2,024.97

(168.14)

TOTAL SCHOOL BUDGET

$9,407,137

Overhead Percent

155.32

22.66%

$9,718,242

154.86

25.75%

$9,195,654

143.40

22.95%

$9,878,893

145.30

23.11%

$9,483,734

142.00

($395,159)

STAFF

(3.30)

26.36%

************************************************************************************************************************************************************************************************************************************
RIBAULT SENIOR
Fund Center 3096

'

2006
BUDGET

Unweighted FTE
Weighted FTE

TOTAL SCHOOL BUDGET

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

929.81

1,013.03

954.84

941.14

1,099.73

158.59

1,269.51

1,331.17

1,202.68

1,175.67

1,366.55

190.88

$6,507,812

Overhead Percent

2007
STAFF

106.68

32.59%

$7,514,454

113.65

36.07%

$6,912,392

107.4

35.28%

$6,740,480

104.5

32.21%

$6,772,071

102.8

$31,591

STAFF

(1.70)

31.72%

************************************************************************************************************************************************************************************************************************************
DOUGLAS ANDERSON SCHOOL OF THE ARTS
Fund Center 3107

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,053.50

1,030.41

1,035.14

1,011.00

1,202.99

191.99

Weighted FTE

1,202.55

1,159.52

1,135.54

1,106.70

1,334.15

227.45

TOTAL SCHOOL BUDGET

$6,001,998

Overhead Percent

81.62

24.57%

$6,038,588

76.57

24.68%

$6,259,412

81.14

22.16%

$6,118,870

78.60

23.70%

$6,503,624

85.60

$384,754

STAFF

7.00

24.19%

************************************************************************************************************************************************************************************************************************************
STANTON COLLEGE PREPARATORY
Fund Center 3153

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,515.00

1,485.40

1,425.00

1,452.64

1,493.52

40.88

Weighted FTE

1,756.63

1,734.22

1,678.04

1,727.34

1,783.58

56.24

TOTAL SCHOOL BUDGET

Overhead Percent

$7,265,903

22.93%

114.10

$7,821,704

22.39%

116.00

$7,905,218

20.24%

119.00

$8,002,698

20.47%

116.08

$7,708,459

111.08

($294,239)

STAFF

(5.00)

20.23%

************************************************************************************************************************************************************************************************************************************

Page 187 of 279

SENIOR HIGH SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
RAINES SENIOR
Fund Center 3165

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,376.65

1,388.63

1,325.58

1,163.41

1,078.61

(84.80)

Weighted FTE

1,682.36

1,649.29

1,552.74

1,346.21

1,239.26

(106.95)

TOTAL SCHOOL BUDGET

$7,312,375

Overhead Percent

117.35

30.42%

$8,149,346

121.16

30.07%

$8,094,246

121.20

27.44%

$7,276,729

105.20

28.95%

$6,169,556

89.20

($1,107,173)

STAFF

(16.00)

33.34%

************************************************************************************************************************************************************************************************************************************
DUNCAN FLETCHER SENIOR
Fund Center 3223

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

2,360.66

2,444.19

2,503.90

2,440.84

2,319.87

(120.97)

Weighted FTE

2,790.23

2,821.66

2,840.79

2,759.86

2,650.89

(108.97)

TOTAL SCHOOL BUDGET

$9,870,396

Overhead Percent

149.12

24.92%

$10,598,488

157.19

22.42%

$11,087,803

164.10

21.58%

$11,006,153

159.20

21.18%

$9,897,072

146.70

($1,109,081)

STAFF

(12.50)

22.86%

************************************************************************************************************************************************************************************************************************************
SAMUEL WOLFSON SENIOR
Fund Center 3224

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,984.11

1,850.12

1,836.22

1,893.46

1,843.86

(49.60)

Weighted FTE

2,349.93

2,158.92

2,098.33

2,141.98

2,078.69

(63.29)

TOTAL SCHOOL BUDGET

$8,253,475

Overhead Percent

128.52

23.60%

$8,099,564

122.00

24.96%

$8,167,105

122.00

20.77%

$8,571,101

125.10

21.94%

$8,468,251

121.80

($102,850)

STAFF

(3.30)

23.49%

************************************************************************************************************************************************************************************************************************************
SANDALWOOD SENIOR
Fund Center 3237

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

3,277.46

3,143.45

2,818.44

2,966.50

2,870.26

(96.24)

Weighted FTE

3,888.65

3,689.85

3,251.93

3,389.37

3,267.81

(121.56)

TOTAL SCHOOL BUDGET

$13,717,893

Overhead Percent

231.45

23.71%

$13,907,076

217.08

24.02%

$13,504,058

209.80

21.51%

$14,143,520

212.80

19.84%

$12,459,529

191.00

($1,683,991)

STAFF

(21.80)

20.82%

************************************************************************************************************************************************************************************************************************************
NATHAN B. FORREST SENIOR
Fund Center 3241

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,635.11

1,651.47

1,647.34

1,734.32

1,495.91

(238.41)

Weighted FTE

2,040.88

2,000.56

1,984.97

2,059.80

1,777.26

(282.54)

TOTAL SCHOOL BUDGET

Overhead Percent

$7,927,838

26.05%

128.20

$8,096,205

30.82%

113.01

$8,418,979

25.20%

128.10

$8,868,271

22.87%

132.80

$8,662,116

127.80

($206,155)

STAFF

(5.00)

26.53%

************************************************************************************************************************************************************************************************************************************

Page 188 of 279

SENIOR HIGH SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
EDWARD H. WHITE SENIOR
Fund Center 3248

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

2,179.08

2,076.27

2,084.40

2,140.04

1,967.12

(172.92)

Weighted FTE

2,714.80

2,554.28

2,530.40

2,571.46

2,369.32

(202.14)

TOTAL SCHOOL BUDGET

$9,801,675

Overhead Percent

163.30

23.90%

$9,908,148

158.24

22.80%

$10,324,845

165.50

21.49%

$10,505,262

156.76

20.04%

$10,080,418

152.20

($424,844)

STAFF

(4.56)

23.14%

************************************************************************************************************************************************************************************************************************************
MANDARIN SENIOR
Fund Center 3260

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

2,850.12

2,892.26

2,810.36

2,863.98

2,951.00

87.02

Weighted FTE

3,323.27

3,337.76

3,163.00

3,185.35

3,283.87

98.52

TOTAL SCHOOL BUDGET

$11,579,714

Overhead Percent

186.78

18.65%

$12,257,869

186.34

23.19%

$12,193,428

186.20

22.71%

$12,809,104

192.00

23.57%

$12,257,785

188.20

($551,319)

STAFF

(3.80)

25.06%

************************************************************************************************************************************************************************************************************************************
FIRST COAST SENIOR
Fund Center 3265

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

2,075.20

2,259.65

2,135.58

2,414.06

2,185.57

(228.49)

Weighted FTE

2,591.73

2,705.38

2,506.67

2,815.62

2,624.14

(191.48)

TOTAL SCHOOL BUDGET

$9,300,982

Overhead Percent

154.70

21.71%

$10,591,154

168.54

24.83%

$11,019,068

170.20

25.11%

$11,640,529

177.00

25.34%

$10,184,759

150.90

($1,455,770)

STAFF

(26.10)

23.98%

************************************************************************************************************************************************************************************************************************************
FRANK H. PETERSON ACADEMY OF TECHNOLOGY
Fund Center 3280

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,240.41

1,230.38

1,190.70

1,182.34

1,171.22

(11.12)

Weighted FTE

1,488.02

1,455.43

1,400.56

1,363.87

1,314.45

(49.42)

TOTAL SCHOOL BUDGET

$6,339,548

Overhead Percent

101.45

31.35%

$6,538,874

98.33

29.35%

$6,681,305

101.20

26.25%

$6,414,886

94.20

25.07%

$6,430,221

92.20

$15,335

STAFF

(2.00)

30.42%

************************************************************************************************************************************************************************************************************************************
A. PHILIP RANDOLPH ACADEMY OF TECHNOLOGY
Fund Center 3285

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

781.01

683.86

732.92

950.25

949.98

(0.27)

Weighted FTE

947.77

826.52

857.56

1,097.77

1,067.41

(30.36)

TOTAL SCHOOL BUDGET

Overhead Percent

$5,075,842

35.53%

74.07

$4,638,076

35.06%

60.19

$5,180,818

31.79%

81.10

$5,811,260

29.62%

88.10

$6,268,510

93.10

$457,250

STAFF

5.00

30.14%

************************************************************************************************************************************************************************************************************************************

Page 189 of 279

OTHER SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
TOTAL OTHER SCHOOLS
'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,597.21

1,599.45

1,473.20

1,575.83

1,599.72

23.89

Weighted FTE

3,533.51

3,434.55

3,335.25

3,562.39

3,502.12

(60.27)

TOTAL OTHER SCHOOLS BUDGETS

$19,526,054

Overhead Percent

382.75

25.27%

$20,986,837

381.46

21.04%

$22,675,320

390.02

17.94%

$23,707,829

393.79

17.94%

$24,162,288

400.38

$454,459

STAFF

6.59

18.87%

****************************************************************************************************************************************************************************************************************************************
MATTIE V. RUTHERFORD ALTERNATIVE CENTER
Fund Center 3006

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

190.71

206.70

176.00

198.00

177.75

(20.25)

Weighted FTE

234.78

232.02

212.45

236.56

217.38

(19.18)

TOTAL SCHOOL BUDGET

$1,700,955

Overhead Percent

32.50

48.37%

$2,043,500

32.04

43.86%

$2,378,268

40.00

40.22%

$2,344,224

42.00

40.22%

$2,478,617

44.00

$134,393

STAFF

2.00

38.20%

****************************************************************************************************************************************************************************************************************************************
LACKAWANNA ALTERNATIVE CENTER
Fund Center 3010

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

129.77

113.50

115.20

-

Weighted FTE

163.04

137.56

138.65

-

TOTAL SCHOOL BUDGET

$828,684

Overhead Percent

14.00

45.00%

$963,830

15.00

46.40%

$1,005,749

STAFF

13.00

42.88%

****************************************************************************************************************************************************************************************************************************************
BEULAH BEAL PARENTS CENTER
Fund Center 3011

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

110.89

71.00

-

Weighted FTE

138.32

81.71

-

TOTAL SCHOOL BUDGET

$979,076

Overhead Percent

17.08

36.59%

$880,534

STAFF

13.00

35.23%

****************************************************************************************************************************************************************************************************************************************
GRAND PARK ALTERNATIVE CENTER
Fund Center 3014

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

100.50

130.09

111.08

209.92

189.99

(19.93)

Weighted FTE

118.62

151.30

134.58

253.51

224.54

(28.97)

TOTAL SCHOOL BUDGET
Overhead Percent

$1,525,747
44.26%

28.55

$1,672,595
46.03%

28.08

$1,898,771
36.90%

31.05

$2,654,231
36.90%

46.10

$2,865,087

48.58

$210,856

STAFF

2.48

34.26%

****************************************************************************************************************************************************************************************************************************************

Page 190 of 279

OTHER SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
PRE K DISABILITIES CENTER
Fund Center 3026

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

Unweighted FTE
Weighted FTE
TOTAL SCHOOL BUDGET

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

8.18

7.39

(0.79)

20.52

19.15

(1.37)

$771,708

9.20

$669,914

7.00

($101,794)

STAFF

(2.20)

Overhead Percent
****************************************************************************************************************************************************************************************************************************************
MARINE SCIENCE CENTER
Fund Center 3032

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

34.00

33.50

35.00

38.00

36.00

(2.00)

Weighted FTE

40.61

38.89

40.18

43.30

40.79

(2.51)

TOTAL SCHOOL BUDGET

$373,207

Overhead Percent

5.00

45.83%

$399,197

5.20

44.96%

$400,996

5.00

43.46%

$390,584

5.20

43.46%

$376,242

5.00

($14,342)

STAFF

(0.20)

18.73%

****************************************************************************************************************************************************************************************************************************************
GATEWAY NEW BEGINNINGS
Fund Center 3039

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

20.50

25.08

19.00

29.79

23.50

(6.29)

Weighted FTE

25.57

28.41

21.90

34.95

27.61

(7.34)

TOTAL SCHOOL BUDGET

$171,734

Overhead Percent

3.32

7.06%

$165,816

2.32

7.69%

$249,366

4.30

7.23%

$225,130

2.00

7.23%

$196,821

4.40

($28,309)

STAFF

2.40

6.83%

****************************************************************************************************************************************************************************************************************************************
DUVAL HALFWAY HOUSE
Fund Center 3041

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

26.00

23.00

23.00

23.12

24.02

0.90

Weighted FTE

32.50

30.55

28.54

30.79

26.57

(4.22)

TOTAL SCHOOL BUDGET

$154,137

Overhead Percent

3.32

7.87%

$159,519

3.32

8.36%

$180,544

3.30

9.00%

$216,593

3.80

9.00%

$202,437

3.90

($14,156)

STAFF

0.10

8.71%

****************************************************************************************************************************************************************************************************************************************
IMPACT HALFWAY HOUSE
Fund Center 3043

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

23.01

23.50

18.00

14.50

21.50

7.00

Weighted FTE

31.03

31.46

20.37

18.18

25.43

7.25

TOTAL SCHOOL BUDGET
Overhead Percent

$173,266
7.00%

3.32

$179,100
7.12%

3.32

$182,496
8.92%

3.30

$180,491
8.92%

2.88

$220,194

4.20

$39,703

STAFF

1.32

6.62%

****************************************************************************************************************************************************************************************************************************************

Page 191 of 279

OTHER SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)

TIGER SUCCESS CENTER
Fund Center 3044

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

20.00

18.50

19.00

22.50

22.00

(0.50)

Weighted FTE

25.81

24.05

23.89

30.49

24.57

(5.92)

TOTAL SCHOOL BUDGET

$172,513

Overhead Percent

2.32

7.03%

$165,150

3.32

7.72%

$181,003

3.30

8.77%

$155,603

3.02

8.77%

$229,692

5.20

$74,089

STAFF

2.18

9.56%

****************************************************************************************************************************************************************************************************************************************
DUVAL DETENTION CENTER
Fund Center 3049

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

103.34

129.39

108.00

119.41

139.64

20.23

Weighted FTE

140.10

173.47

112.99

165.56

164.41

(1.15)

TOTAL SCHOOL BUDGET

$619,584

Overhead Percent

10.12

13.15%

$689,432

11.12

13.09%

$695,452

10.30

10.32%

$878,404

12.30

10.32%

$945,503

12.80

$67,099

STAFF

0.50

45.94%

****************************************************************************************************************************************************************************************************************************************
MT. HERMAN EXCEPTIONAL STUDENT CENTER
Fund Center 3164

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

143.00

131.50

148.02

153.00

150.44

(2.56)

Weighted FTE

746.12

639.81

723.62

728.50

701.66

(26.84)

TOTAL SCHOOL BUDGET

$3,006,315

Overhead Percent

77.85

20.05%

$2,976,864

74.17

21.54%

$3,360,132

77.00

20.93%

$3,618,954

80.50

20.93%

$3,479,170

79.50

($139,784)

STAFF

(1.00)

23.16%

****************************************************************************************************************************************************************************************************************************************
PALM AVENUE EXCEPTIONAL
Fund Center 3170

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

153.00

153.97

152.46

159.00

155.05

(3.95)

Weighted FTE

628.39

613.71

596.26

697.80

645.70

(52.10)

TOTAL SCHOOL BUDGET

$2,193,979

Overhead Percent

51.37

33.76%

$2,283,723

54.73

26.67%

$2,488,264

52.33

30.54%

$2,894,352

55.70

30.54%

$2,930,800

54.70

$36,448

STAFF

(1.00)

30.34%

****************************************************************************************************************************************************************************************************************************************
PRE-TRIAL DETENTION CENTER
Fund Center 3176

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

46.00

31.46

45.00

58.30

71.40

13.10

Weighted FTE

56.37

42.38

57.87

83.33

97.42

14.09

TOTAL SCHOOL BUDGET
Overhead Percent

$352,556
3.44%

5.32

$321,246
3.97%

5.32

$391,752
5.06%

5.30

$353,819
5.06%

4.00

$409,422

5.60

$55,603

STAFF

1.60

15.94%

****************************************************************************************************************************************************************************************************************************************

Page 192 of 279

OTHER SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)

HOSPITAL/HOMEBOUND
Fund Center 3181

'

2006
BUDGET

Unweighted FTE
Weighted FTE
TOTAL SCHOOL BUDGET

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

48.31

44.31

44.68

44.95

48.45

3.50

142.19

153.18

159.24

113.11

117.39

4.28

$1,870,206

Overhead Percent

2007
STAFF

28.73

9.97%

$2,148,962

28.77

10.25%

$3,068,043

36.20

9.09%

$2,321,413

27.40

9.09%

$2,624,935

29.00

$303,522

STAFF

1.60

10.04%

****************************************************************************************************************************************************************************************************************************************
HUBBARD HOUSE YOUTH CRISIS CENTER
Fund Center 3182

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

17.91

25.39

15.00

31.71

29.00

(2.71)

Weighted FTE

21.71

28.42

17.99

37.12

31.98

(5.14)

TOTAL SCHOOL BUDGET

$313,944

Overhead Percent

7.32

4.53%

$324,699

7.32

4.85%

$263,362

5.30

5.94%

$283,695

4.99

5.94%

$277,244

4.20

($6,451)

STAFF

(0.79)

5.28%

****************************************************************************************************************************************************************************************************************************************
TEEN PARENT CENTER
Fund Center 3198

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

238.50

225.00

229.00

240.50

281.50

41.00

Weighted FTE

241.36

229.05

237.02

249.16

300.08

50.92

TOTAL SCHOOL BUDGET

$1,935,395

Overhead Percent

8.00

6.23%

$1,971,009

7.00

6.36%

$1,979,231

8.00

7.20%

$2,177,044

8.00

7.20%

$2,322,654

7.00

$145,610

STAFF

(1.00)

9.04%

****************************************************************************************************************************************************************************************************************************************
ALDEN ROAD EXCEPTIONAL STUDENT CENTER
Fund Center 3252

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

191.77

213.56

214.76

224.95

222.09

(2.86)

Weighted FTE

746.99

798.58

809.70

819.51

837.44

17.93

TOTAL SCHOOL BUDGET
Overhead Percent

$3,154,756
23.06%

84.63

$3,641,661
23.55%

87.43

$3,951,891
18.58%

92.34

$4,241,584
18.58%

86.70

$3,933,556

85.30

($308,028)

STAFF

(1.40)

20.45%

****************************************************************************************************************************************************************************************************************************************

Page 193 of 279

CONTRACTED/CHARTER SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
TOTAL CONTRACT/CHARTER SCHOOLS
'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

3,194.71

3,239.86

3,853.21

3,965.40

4,510.40

545.00

Weighted FTE

4,956.62

4,759.58

5,790.52

6,144.10

6,727.25

583.15

$20,255,015

TOTAL CONTRACT/CHARTER SCHOOL BUDGE

0.96

$22,336,539

0.96

$26,586,470

0.96

$28,675,319

-

$29,572,146

-

$896,827

STAFF

-

Overhead Percent
*******************************************************************************************************************************************************************************************************************************************
JACKSONVILLE YOUTH CENTER
Fund Center 3040

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

40.00

19.50

19.00

19.00

10.07

(8.93)

Weighted FTE

46.92

25.16

24.20

26.18

12.92

(13.26)

TOTAL SCHOOL BUDGET

$218,356

0.32

$186,489

0.32

$179,420

0.32

$163,315

$51,560

($111,755)

STAFF

-

Overhead Percent
*******************************************************************************************************************************************************************************************************************************************
DROP BACK IN
Fund Center 3050

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

533.37

205.50

739.21

533.71

Weighted FTE

590.60

234.60

831.25

596.65

TOTAL SCHOOL BUDGET

$1,813,161

$731,355

$3,130,385

$2,399,030

STAFF

-

Overhead Percent
*******************************************************************************************************************************************************************************************************************************************
PACE CENTER FOR GIRLS
Fund Center 3081

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

82.00

79.05

89.00

83.67

79.19

(4.48)

Weighted FTE

88.88

86.04

95.05

90.98

87.73

(3.25)

TOTAL SCHOOL BUDGET

$519,876

0.32

$522,053

0.32

$741,523

0.32

$705,755

$472,258

($233,497)

STAFF

-

Overhead Percent
*******************************************************************************************************************************************************************************************************************************************
SOS ACADEMY CHARTER
Fund Center 3102

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

309.00

264.58

241.00

212.53

255.32

42.79

Weighted FTE

322.19

277.97

256.24

225.96

267.50

41.54

TOTAL SCHOOL BUDGET

$1,126,580

$1,039,716

$1,327,561

$1,204,635

$1,284,878

$80,243

STAFF

-

Overhead Percent
*******************************************************************************************************************************************************************************************************************************************

Page 194 of 279

CONTRACTED/CHARTER SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
HORIZONS UNLIMITED ACADEMY CHARTER
Fund Center 3109

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

70.00

-

-

-

-

-

Weighted FTE

70.00

-

-

-

-

-

TOTAL SCHOOL BUDGET

$3,080

STAFF

-

Overhead Percent
*******************************************************************************************************************************************************************************************************************************************
WAYMAN ACADEMY OF THE ARTS CHARTER
Fund Center 3113

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

368.00

332.05

389.00

427.50

309.00

(118.50)

Weighted FTE

391.85

351.21

415.76

466.10

332.07

(134.03)

TOTAL SCHOOL BUDGET

$1,193,729

$1,549,261

$2,558,960

$2,453,379

$1,822,193

($631,186)

STAFF

-

Overhead Percent
*******************************************************************************************************************************************************************************************************************************************
SOS ACADEMY HIGH SCHOOL CHARTER
Fund Center 3115

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

147.00

136.51

-

-

-

-

Weighted FTE

174.18

156.09

-

-

-

-

$675,454

$601,176

TOTAL SCHOOL BUDGET

STAFF

-

Overhead Percent
*******************************************************************************************************************************************************************************************************************************************

Page 195 of 279

CONTRACTED/CHARTER SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL
FIVE-YEAR COMPARISON
ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
SOJOURNER TRUTH CHARTER
Fund Center 3117

'

2006
BUDGET

Unweighted FTE
Weighted FTE

TOTAL SCHOOL BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

94.51

117.46

-

121.46

145.31

-

$369,820

$572,158

STAFF

-

Overhead Percent
*******************************************************************************************************************************************************************************************************************************************
SIA TECH CHARTER
Fund Center 3118

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

140.70

142.23

203.00

201.01

181.38

(19.63)

Weighted FTE

166.24

165.57

230.38

225.89

193.59

(32.30)

$506,278

$653,980

TOTAL SCHOOL BUDGET

$1,182,430

$1,154,303

$795,229

($359,074)

STAFF

-

Overhead Percent
*******************************************************************************************************************************************************************************************************************************************
PATHWAYS CHARTER
Fund Center 3119

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

149.00

112.10

112.78

0.68

Weighted FTE

162.41

126.28

124.01

(2.27)

$937,805

$868,725

$481,201

TOTAL SCHOOL BUDGET

($387,524)

STAFF

-

Overhead Percent
*******************************************************************************************************************************************************************************************************************************************
RIVER CITY SCIENCE ACADEMY
Fund Center 3120

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

171.76

268.60

96.84

Weighted FTE

180.08

284.92

104.84

TOTAL SCHOOL BUDGET

$561,586

$1,126,049

$564,463

STAFF

-

Overhead Percent
*******************************************************************************************************************************************************************************************************************************************
EAST JACKSONVILLE MARINE INSTITUTE
Fund Center 3185

'

2006
BUDGET

Unweighted FTE
Weighted FTE

TOTAL SCHOOL BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

85.50

80.99

61.00

58.33

56.00

(2.33)

111.75

104.65

68.03

76.22

75.33

(0.89)

$641,842

0.32

$691,031

0.32

$845,610

0.32

$842,489

$375,852

($466,637)

STAFF

-

Overhead Percent
*******************************************************************************************************************************************************************************************************************************************
MACKAY SCHOLARSHIPS
Fund Center 3307

'

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

'2009 to 2010

Unweighted FTE

1,858.00

2,067.49

2,168.84

2,474.00

2,498.85

24.85

Weighted FTE

3,463.15

3,447.58

3,947.85

4,491.81

4,517.93

26.12

TOTAL SCHOOL BUDGET

$15,000,000

$16,520,675

$17,000,000

$19,989,777

$20,032,541

$42,764

STAFF

-

Overhead Percent
*******************************************************************************************************************************************************************************************************************************************

Page 196 of 279

Financial Section

DEPARTMENT BUDGETS

DEPARTMENT BUDGETS NARRATIVE
The Department budgets are in division order and contain the resources necessary to support
the day to day operations of the school system. The budgets shown are the operating funds of a
department and are made up of General Fund dollars as well as Federal Entitlement (Title I and
IDEA) when applicable. Appropriations are presented with three years of history.
Zero-based budgeting is used for all commitment items including personnel. The primary
emphasis of zero-based budgeting means that all budget requests must be justified. All current
positions must be evaluated as to their success in accomplishing the department’s improvement plan,
goals of the District, and to the value-added to the organization. For contingency purposes in case of a
fiscal crisis, a budgetary reduction plan by commitment item is submitted with detail on what would be
the impact to the organization and any change in level of service of implemented.
In preparing Department budgets, emphasis is placed on industry standards that are common
measurement goals within the Division’s area, the Council of Great City Schools findings, and best
business practices of OPPAGA.

Page 197 of 279

AGGREGATE APPROPRIATIONS BY DIVISION
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
DIVISION TOTALS

2006
BUDGET

Executive

2007

STAFF

BUDGET

2008
STAFF

$291,312

3.00

$567,342

5.00

$1,038,332

7.00

$1,059,523

11.00

$127,604,633

935.00

$136,824,003

897.00

$140,564,553

872.00

$129,469,082

Human Resource Services

$5,565,990

78.52

$5,478,093

71.00

$6,019,965

71.00

Admin Buildings

$4,920,688

1.00

$4,709,424

1.00

$4,469,920

1.00

Community Engagement
Support Operations

DIVISION TOTALS

Page 198 of 279

Source: DCPS Budget Services

$214,706,018

1,619.96

$224,612,905

1,551.40

$242,280,326

558.80

1,528.80

$2,800,019

BUDGET

24.00

$86,380,033

19.00

2010
STAFF

578.44

556.40

$3,807,523

BUDGET

$3,908,682

$73,295,009

21.00

2009
STAFF

$72,414,713

Deputy Superintendent

$3,739,034

BUDGET

STAFF

18.00

($75,613)
($1,466,767)

$826,665

9.00

($232,858)

(2.00)

844.25

$120,607,318

754.50

($8,861,764)

(89.75)

$5,902,913

72.00

$5,438,217

67.00

($464,696)

(5.00)

$3,943,482

1.00

$3,437,505

-

($505,977)

(1.00)

($11,607,675)

(135.35)

$225,672,361

528.70

1,474.95

$2,724,406

2009 to 2010

491.10

$82,497,342

18.00

DIFFERENCE
STAFF

$81,030,575

$214,064,686

1,339.60

(37.60)

EXECUTIVE DEPARTMENTS - AGGREGATE APPROPRIATIONS
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
Executive Departments

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

DIFFERENCE

2010
STAFF

BUDGET

STAFF

2009 to 2010

Executive Departments' Operating Budget are made up of the following Departments:
1110 - School Board

$2,678,300

10.00

2,545,766

9.00

2,600,070

9.00

1,814,936

10.00

1,757,822

10.00

1210 - Superintendent

$481,951

4.00

577,395

3.00

635,760

3.00

549,507

2.00

551,602

2.00

2,095

1220 - Communications

$592,032

8.00

$574,401

8.00

$571,693

7.00

$435,576

6.00

$414,982

6.00

(20,594)

1240 - Board Liaison

$110,800

1.00

N/A

N/A

N/A

N/A

$45,599

1.00

41,472

1.00

N/A

N/A

N/A

24.00

$3,739,034

21.00

$3,807,523

18.00

(75,613)

2510 - Desegregation
TOTALS

$3,908,682

Page 199 of 279

19.00

$2,800,019

18.00

$2,724,406

(57,114)

STAFF

DIVISION OF DEPUTY SUPERINTENDENT - AGGREGATE APPROPRIATIONS
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
2006

Deputy Superintendent
BUDGET

2007

STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

2010
STAFF

BUDGET

DIFFERENCE
STAFF

2009 to 2010

STAFF

Deputy Superintendents' Operating Budget is made up of the following Departments:
1600 - Chief of Staff

$233,072

2.00

$249,663

1240 - Board Liaison

$110,800

1.00

N/A

1250 - Educational Technology

$932,510

15.00

$936,484

14.00

$94,984

2.00

$95,542

2.00

$341,018

4.00

N/A

$2,036,810

30.00

$1,768,153

$395,136

4.00

N/A

$2,069,756

30.00

$1,665,320

23.00

$2,201,903

29.00

$2,398,930

28.00

$444,532

2.00

$348,858

2.00

$345,239

2.00

$446,070

2.00

26.00

$1,456,179

18.00

$1,430,400

16.00

$1,284,559

1560 - Instructional Television
1610 - Region I
1611 - Region I Support
1620 - Region II
1621 - Region II Support
1622 - Athletics
1630 - Region III
1631 - Region III Support
1640 - Region IV
1641 - Region IV Support
1650 - Region V
1651 - Region V Support
1670 - Region VI
1671 - Region VI Support
1700 - Chief Academic Officer
1710 - Assoc Supt. Curriculum & Instruction
1720 - Academic Programs
1725 - Guidance Services

$374,411

4.00

N/A

$2,177,752

31.00

$1,839,661

$387,408

4.00

N/A

$2,651,653

38.00

$2,416,982

$376,501

4.00

N/A

$2,485,281

33.00

$2,267,756

$350,638

3.00

N/A

$74,433

1.00

$59,470

N/A

2.00

$388,359

4.00

N/A

$1,875,479

24.00

29.00

$2,629,870

32.00

1.00

$2,742,856

N/A

$294,858

$300,527

3.00

$593,385

5.00

$211,305

2.00

N/A

$4,090,702

51.00

$5,490,694

41.80

$8,800,374

29.00

$1,052,725

($2,990)

23.00

$12,645

$2,174,992

25.25

($223,938)

$479,103

2.00

$33,033

15.00

($145,841)

(1.00)

27.00

($37,992)

(1.00)

29.00

($251,987)

(2.60)

($294,858)

(2.00)

$1,946,558

$2,314,464

31.60

$2,490,869
N/A
N/A

2.00

N/A
$435,654

4.00

$435,654

4.00

12.00

$684,113

7.00

($368,612)

(5.00)

N/A

N/A

N/A

$169,046

2.00

N/A

N/A

$1,768,381

17.00

$2,869,601

12.00

1740 - Vocational Education

$1,351,356

15.00

$1,202,184

$962,740

8.00

$917,296

8.00

($45,444)

13.00

$1,513,685

15.00

(2.75)

N/A

1730 - Leadership Instruction
1770 - Planning & Development

N/A

28.00

N/A
5.00

1.00

N/A

N/A

$603,254

$66,720

N/A

N/A

N/A

N/A

$2,352,456

(1.00)

N/A

N/A

N/A
29.00

23.00

N/A

N/A

$1,351,666

N/A

N/A

N/A

$2,290,945

$1,933,913

3.00

N/A
1.00

N/A

N/A

32.00

$69,710

$1,959,396
N/A

N/A
1.00

N/A
24.00

4.00

N/A

N/A
$73,282

$607,730

$18,835

$18,835
$1,101,220

(5.00)

$221,337

3.00

$227,294

3.00

$355,229

4.00

$588,471

6.00

$446,771

4.00

($141,700)

(2.00)

1780 - Research & Evaluation

$1,267,684

14.00

$1,018,789

11.00

$1,129,870

12.00

$1,072,385

11.00

$998,786

9.00

($73,599)

(2.00)

1790 - Instructional Research

$1,352,327

10.00

$850,842

8.00

$903,095

8.00

$822,227

8.00

$794,034

8.00

($28,193)

$134,749

1.00

$75,312

1.00

$55,668

1.00

$55,882

1.00

$55,882

1.00

1820 - Exceptional Student Education

1810 - School Physician

$5,911,131

91.00

$8,459,758

115.00

$9,037,973

121.10

$12,263,333

97.50

$10,915,943

82.00

1830 - Student Services

$1,335,094

18.00

$1,326,511

16.00

$933,944

12.00

$950,847

11.00

$1,329,330

15.00

1840 - School Student Services

$2,746,573

40.00

$2,791,759

40.00

$1,798,967

33.00

$1,406,446

28.00

$1,396,854

27.00

$211,638

2.00

N/A

$273,278

4.00

$122,470

2.00

$134,455

2.00

$142,278

2.00

$142,903

2.00

$625

$10,518,863

5.00

$4,406,038

4.00

$7,082,059

2.00

$7,354,843

2.00

$10,756,935

2.00

$3,402,092

$127,847

2.00

$138,514

2.00

$563,353

7.00

$365,946

5.00

($197,407)

(2.00)

$412,365

4.00

$502,863

4.00

$803,451

7.00

$570,402

5.00

($233,049)

(2.00)

1843 - Student Attendance
1880 - Special Programs
1883 - C & I Fiscal Management
1910 - Student Activities
1930 - Hearing Officer

N/A

$21,714
$119,643

N/A

2.00

$21,555

$21,305

($1,347,390)
$378,483
($9,592)

(15.50)
4.00
(1.00)

N/A

N/A

N/A

2110- Cluster - Middle Schools

N/A

2120 - Middle School Turnaround

N/A

N/A

$245,160

2.00

$245,160

2.00

2210- Cluster - High School

N/A

$589,013

6.00

$2,263,418

10.00

$1,360,760

11.00

$1,275,823

10.00

($84,937)

(1.00)

2310- Cluster - Elementary

N/A

$389,646

4.00

$447,919

4.00

$793,461

7.00

$762,101

7.00

($31,360)

2390 - Community Education Advertisement
2410- Cluster - Elementary
2800 - Chief Office of Science & Math

N/A

N/A
N/A

$385,667

N/A
4.00

$20,000
$787,405

7.00

$816,283

7.00

$28,878

8.00

$1,612,317

15.00

$1,521,631

15.00

($90,686)

N/A

$1,563,401

$90,343

$90,000

$120,000

3174 - Drivers Education

$185,688

-

$141,258

$128,845

$318,217

3175 - Tree Hill

$132,200

-

$132,200

$137,000

$68,575

3178 - Jacksonville Zoo

N/A
$21,803

N/A
1.00

$36,600

0.40

$95,000
2.00

$323,408

$52,000

$25,750

$25,750

$2,280,147

$2,457,298

$177,151
$50,000

-

$165,679

$50,000

N/A

$50,000

3187 - MOSH

$172,135

-

$172,135

$172,135

$86,068

$86,068

$1,040,451
$17,950

3195 - Television Services

$326,782

3271 - Guidance Services

$33,278

15.00

$1,064,800

-

$17,501

-

$309,537

1.00

12.00

$717,318

8.00

N/A
-

$90,309

$5,191

$1,714,232

$165,679

3193 - Project Edge

($25,000)
2.00

$68,575

3184 - Vocational Equipment Repair
3189 - Health Education

$20,000

4.00

-

3183 - Physical Therapy/Occupational Therap

$40,000

$506,854

$90,343

3171 - Graduation

N/A

N/A

$315,524

$805,530

6.00

N/A
-

N/A

$315,524

$989,136

6.00

$183,606

N/A
-

$67,100

$299,752

($15,772)

$57,000

($10,100)

3272 - Pre-Kindergarten

$295,000

3.00

$409,336

5.00

$87,337

1.00

N/A

3277 - ESOL

$804,486

14.00

$1,055,022

16.00

$1,140,003

18.00

$1,137,310

18.00

$1,023,318

16.00

($113,992)

$11,400

-

$234,145

1.00

$99,361

1.00

($134,784)

3278 - Secondary LA & Reading
3281 - Art Resource
3282 - Physical Education Resource
3283 - Music Resource
3286 - Social Studies
3287 - Speech Resource
3289 - Vision Resource
3290 - Hearing Resource
3294 - Dropout Prevention
3299 - Federal Itinerant

$212,180
$4,500
$367,741
$5,500
$1,000
$152,240
$2,450
$144,250
N/A

2.00
0.20
3.00
1.00

$10,929
$187,687

N/A
2.00

$4,387
$356,666

2.00

$120,855
0.20

$2,590

$160,822

0.20

$1,660

$1,000
$192,530

$177,674

$834,586

4.00

$50,769

0.20

$57,280

0.20

$6,511

2.40

$106,731

1.20

($4,956)

(1.20)

$273,291

0.20

$276,888

0.80

$3,597

0.60

N/A

$46,307

0.80

$35,037

0.40

($11,270)

(0.40)

$819,461

4.00

$76,075

1.00

($743,386)

(3.00)

$138,140

$444,328

$540,245

$11,400

($528,845)

$66,837

$1,373,831

$1,421,319

$229,347

($1,191,972)

N/A

N/A

$12,000

$37,610

Page 200 of 279

(2.00)

$111,687
N/A

$1,000
4.00

N/A

$25,610

DIVISION OF DEPUTY SUPERINTENDENT - AGGREGATE APPROPRIATIONS
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
2006

Deputy Superintendent
BUDGET
3725 - SMART

2007

STAFF

$357,223

BUDGET
4.00

$319,069

3.00

2009
STAFF

BUDGET

2010
STAFF

N/A

N/A

N/A

N/A

BUDGET

DIFFERENCE
STAFF

2009 to 2010

3729 - Starbase

$90,966

2.00

$97,052

$3,853,116

3.00

$244,081

$2,943,283

$1,059,184

$495,850

($563,334)
($1,347)

3747 - Substance Abuse
3762 - Challenger Center
3793 - Dropout Enhancement
3797 - ISSP
3805 - Full Service Schools
3880 - Advanced Placement

2.00

$128,815

2.00

$125,730

N/A
2.00

$108,056

$138,888

-

$142,236

$181,120

$215,837

$214,490

$42,826

-

$35,717

N/A

N/A

N/A

2.00

($17,674)

$236,989

3.00

$202,279

2.00

$129,450

2.00

$222,142

2.00

$214,159

2.00

($7,983)

$1,983,186

4.00

$3,080,387

4.00

$2,163,682

4.00

$1,430,073

4.00

$647,477

4.00

($782,596)

1.00

$479,060

8.00

$147,329

$40,357

-

$39,373

$9,741

$39,779

$235,765

-

$315,857

$295,930

$331,731

$5,250

-

$5,118

N/A

N/A

STAFF

N/A

$99,142

3761 - GROW

$89,619

BUDGET

3728 - STAR
3741 - BEST

-

2008
STAFF

$38,896

($883)
7.00

N/A

3989 - JUEP

$456,329

7.00

$438,220

6.00

$580,831

7.00

$570,710

7.00

$595,176

7.00

4747 - Title I

$12,175,426

19.24

$15,790,723

16.00

$15,160,685

16.00

$14,782,352

22.00

$13,438,245

25.00

($1,344,107)

$632,872

11.00

$1,020,016

17.00

$681,616

11.00

$1,173,963

15.00

$719,001

9.25

($454,962)

(5.75)

$1,689,367

18.00

$5,999,302

32.00

(2.00)

5610 - Professional Development
5620 - Schultz Center

$24,466
3.00

$4,292,735

34.50

$5,396,608

26.00

$5,199,279

24.00

($197,329)

5630 - Teacher Induction Program

N/A

N/A

$1,226,287

15.00

$648,594

9.00

$1,183,710

14.00

$535,116

5.00

5650 - Educational Technology

N/A

N/A

$996,618

15.00

$878,516

13.00

$986,248

10.00

$107,732

(3.00)

$691,456

$393,044

5640 - Inservice Cadre
TOTALS

$839,236
$72,414,713

578.44

$73,295,009

556.40

$86,380,033

$230,450
558.80

In Fund Center 1883, initially some programs are budgeted at the district level. As data comes in from test scores, money is
allocated to schools to meet needs from test score data. Program cost increases included Best, Exceptional Student Education,
ESOL, Vocational and Truancy.

Page 201 of 279

$82,497,342

$228,950
528.70

$81,030,575

($1,500)
491.10

($1,466,767)

(37.60)

EXECUTIVE DEPARTMENTS - AGGREGATE APPROPRIATIONS
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
Community Engagement

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

DIFFERENCE

2010
STAFF

BUDGET

STAFF

2009 to 2010

STAFF

Community Engagement (Formerly Chief of Staff) Departments' Operating Budget are made up of the following Departments:
1500 - Chief of Staff
1510 - Chief Community Engagement

N/A

$163,981

1.00

1511 - Development

N/A

$134,890

1.00

1540 - College Board
1561 - Community Involvement
2510 - Desegregation

TOTALS

$303,519

$87,002

1.00

($216,384)

1.00

$149,229

1.00

($38,346)

1.00

$138,919

1.00

($138,919)

(1.00)

$341,189

3.00

$184,078

2.00

($157,111)

(1.00)

3.00

$391,840

4.00

$493,358

5.00

$101,518

1.00

9.00

($232,858)

(2.00)

2.00

$325,106

$45,599

1.00

$41,472

1.00

N/A

5.00

$1,038,332

Page 202 of 279

N/A

7.00

$1,059,523

-

(1.00)

1.00

$226,999

$567,342

2.00

$187,575

$197,563

2.00

3.00

$303,386

$212,144
$245,713

$291,312

2.00

N/A

11.00

$826,665

DIVISION OF SUPPORT OPERATIONS - AGGREGATE APPROPRIATIONS
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
Support Operations

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

DIFFERENCE

2010
STAFF

BUDGET

STAFF

2009 to 2010

STAFF

Support Operations' Operating Budget is made up of the following Departments:
7210 - Assoc. Supt, Support Operations
7220 - Chief Operations Support Services

$598,005

2.00

N/A
$350,747

2.00

1310 - Treasury

$687,106

3.00

N/A

1320 - Property Management

$4,146,726

1324 - Teacher Supply Depot

$49,238

1330 - Budget

2.00

N/A

1300 - Chief Financial Officer
1311 - Financial Training Services

$339,747
$382,664

2.00
-

N/A
96.00
-

$4,126,488
$45,057

$342,861

3.00

$461,724

4.00

$416,655

3.00

($45,069)

$173,770

1.00

$174,749

1.00

$222,604

2.00

$47,855

1.00

$215,924

1.00

($204,523)

(1.00)

$371,578

4.00

$371,578

4.00

$233,642

3.00

$233,642

3.00
(13.00)

$401,227
N/A

2.00
-

N/A
91.00
-

$4,277,809
$29,711

$420,447
N/A

2.00
-

N/A
87.00
-

$4,247,775

83.00

$3,798,299

70.00

($449,476)

$29,711

1.00

$29,489

1.00

($222)

$1,251,571

18.00

$1,246,589

17.00

$1,048,229

14.00

$970,722

11.00

$624,171

7.17

($346,551)

1340 - Internal Auditing

$667,608

11.00

$710,017

11.00

$746,580

11.00

$783,080

11.00

$802,492

11.00

$19,412

$4,222,715

75.00

$4,233,145

74.00

$3,853,909

68.25

$3,156,286

(1.00)

(3.83)

1350 - Business Services

$3,832,665

77.00

56.00

($697,623)

(12.25)

1370 - General Services

$781,807

14.00

$828,044

14.00

$883,096

14.00

$857,317

14.00

$709,221

11.00

($148,096)

(3.00)

1380 - Risk Management

$583,604

2.00

$726,295

2.00

$739,773

2.00

$510,193

2.00

$478,135

2.00

($32,058)

1381 - Purchasing Services

$902,202

16.00

$882,126

14.00

$913,616

14.00

$880,900

13.00

$804,264

12.00

($76,636)

1420 - Security

$177,820

4.00

$185,388

4.00

$199,302

4.00

$213,547

4.00

$144,516

2.00

($69,031)

(2.00)

$4,179,601

31.00

$5,894,241

27.00

$5,974,756

26.00

$5,575,229

27.00

$1,354,778

23.00

($4,220,451)

(4.00)

1450 - Transportation

$48,199,297

26.00

$54,490,011

25.00

$53,795,258

25.00

$47,030,519

26.00

$47,490,035

22.00

$459,516

(4.00)

1460 - Transportation

$296,757

4.00

$315,615

4.00

$348,467

4.00

$364,553

4.00

$310,320

3.00

($54,233)

(1.00)

1520 - Safety

$216,894

4.00

$316,442

5.00

$341,528

5.00

$350,301

5.00

$300,119

4.00

($50,182)

(1.00)

1550 - Postage

$201,178

1430 - School Security

1590 - Printing

-

$214,912

-

$292,431

4.00

$332,481

4.00

$347,808

4.00

$351,986

4.00

$4,178

1760 - Media & Instructional Materials

$467,843

10.00

$456,194

9.00

$449,117

8.00

$417,209

8.00

$391,965

7.00

($25,244)

1940 - Minority Set Aside

$364,099

4.00

$259,422

4.00

$214,207

3.00

2520 - School Choice

$996,296

15.00

$842,763

13.00

$890,022

14.00

2620 - Safety

$319,783

6.00

$196,785

4.00

$166,036

3.00

2621 - Code Enforcement

$521,274

9.00

$611,292

9.00

2710 - Chief Information Officer

$429,365

5.00

$851,045

10.00

$808,680

9.00

$643,931

6.00

$582,496

$3,025,523

44.00

$3,496,690

49.00

$6,387,819

49.00

$7,125,637

46.00

71.00

$5,051,236

72.00

$5,373,571

70.00

2730 - IT Operations

$3,626,235

62.00

$4,423,741

$1,446,098

18.00

N/A

2750 - Computer Repair

$1,096,580

14.00

$1,101,749

2780 - Release Management & Integration

$705,502

8.00

N/A

2800 - Asst Superintendent, Accountability

$224,806

2.00

$217,291

2810 - Internal Control

$124,976

1.00

$371,069

3188 - Data Processing

$7,564,921

3501 - Building Insurance

$3,500,000

3667 - SAP
3740 - Dual Enrollment
3884 - Furniture Replacement

13.00

$842,641

13.00

3.00

$162,728

3.00

$625,904

9.00

$641,653

9.00

$15,749

5.00

($61,435)

(1.00)

$6,261,422

35.08

($864,215)

(10.92)

$5,312,873

72.25

($60,698)

2.25

10.00

$297,463

(3.00)

$2,273,029

13.00

$2,570,492

N/A

N/A

N/A

N/A

N/A

N/A

$3,485,879

$2,556,119

$2,571,619

$132,673

$73,095

$3,000,000
1.00

$73,095

$65,000

-

$65,000

$695,837

-

$677,320

-

$1,107,275

6980 - Insurance

$650,600

$650,600

N/A

$3,200

$65,000

$131,968

-

N/A

$65,000

-

$3,045,000
1.00

N/A

N/A
1.00

($168,607)

(1.00)

$2,903

N/A

4.00

$5,000,000

(1.00)

$4,110

14.00

N/A
13.00

($717,993)

$159,825

2.00

N/A

$3,200

2.00

N/A

3974 - Magnet Program
6981 - Insurance Annuity for Retirees

$129,782

N/A

$4,200,000
-

$2,671,177

2.00

N/A

$6,328,721

N/A
$75,000

N/A

11.00

($1,440)

$2,412,734

$1,011,248

$1,690,337

-

4.00

$125,672

11.00

$147,200

11.00

2740 - Program Management

$2,408,330

-

$274,082

2720 - Applications

11.00

$148,640

$1,594,650

8.00

$2,414,082

-

1750 - Media & Support Services

$565,452

11.00

$182,792

(1.00)

$15,500
$45,000

-

($131,968)

(1.00)

N/A
-

$65,000

$484,599

$434,966

N/A

N/A

N/A

($49,633)

N/A

7120 - Facilities Fiscal Planning

$839,386

14.00

$821,789

13.00

$1,671,719

14.00

$848,597

12.00

$393,337

6.00

($455,260)

(6.00)

7130 - Plant Services

$964,624

15.00

$1,110,937

17.00

$961,507

14.00

$991,945

14.00

$917,947

13.00

($73,998)

(1.00)

7150 - Energy Services

$358,006

3.00

$134,400

-

$294,573

2.00

$300,468

2.00

$301,351

2.00

7240 - Custodial Services
7250 - Maintenance
7260 - Contract Maintenance
7310 - Facilities Planning
TOTALS

$110,784

2.00

$61,070

1.00

$68,374

1.00

$117,432

2.00

$118,295

2.00

$26,847,882

363.00

$28,078,251

359.00

$28,755,663

346.00

$29,356,811

339.00

$27,756,378

311.00

$2,590,500

-

$3,319,600

-

$3,387,500

-

$3,422,000

-

$3,412,000

12.00

$1,043,322

$998,955
$127,604,633

15.00
935.00

$886,303
$136,824,003

12.00
897.00

$933,226
$140,564,553

12.00
872.00

$808,663
$129,469,082

844.25

$120,607,318

Increase in 2006 is due to increase in fuel cost, mileage and contracts for Transportation, increase in Maintenance, increase in planning and increase in Security.

Page 203 of 279

$883
$863
($1,600,433)

(28.00)

($10,000)
12.00
754.50

$234,659
($8,861,764)

(89.75)

EXECUTIVE DEPARTMENTS - AGGREGATE APPROPRIATIONS
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
Human Resources

2006
BUDGET

2007
STAFF

BUDGET

2008
STAFF

BUDGET

2009
STAFF

BUDGET

DIFFERENCE

2010
STAFF

BUDGET

STAFF

2009 to 2010

STAFF

Human Resources Departments' Operating Budget are made up of the following Departments:
5110-Asst Superintendent, Human Resou
5210 - Employment Services
5240 - Professional Sabbatical Leave

$266,948

2.00

$291,167

$1,328,454

24.00

N/A

$84,999

2.00

$361,947

2.00

N/A

$146,449

$334,673

2.00

N/A

$102,150

$334,071

2.00

($602)

N/A

$14,734

$14,734

5310 - Staffing Services

$727,591

12.00

$1,583,283

27.00

$1,621,443

27.00

$1,614,697

26.00

$1,511,798

25.00

($102,899)

5410 - Labor Relations, Civil Services

$406,564

7.00

$464,752

8.00

$518,870

8.00

$560,823

8.00

$586,620

8.00

$25,797

5420 - Professional Standards

$457,950

6.52

$847,711

13.00

$907,860

13.00

$963,369

13.00

$955,188

13.00

($8,181)

5710 - Personnel Operations & Records

$968,775

18.00

$968,775

14.00

$1,019,685

17.00

$876,777

17.00

$858,509

15.00

($18,268)

5720 - Substitutes & Applicant Tracking

$264,000

$250,600

$250,600

$250,000

$150,000

1570 - Employee Assistance/Wellness

$334,937

5.00

$295,327

4.00

N/A

$328,702

4.00

$232,857

2.00

$230,360

2.00

$232,434

2.00

$174,218

1.00

($58,216)

$182,850

2.00

$227,661

3.00

$226,804

3.00

($857)

N/A

N/A

3192 - SACS Accreditation

$138,070

$138,172

$163,000

$302,745

3194 - PL-904

$234,000

$234,000

$636,200

$500,000

$25,000

$25,000

$25,000

$25,000

3771 - Recruitment Fair

TOTALS

$5,565,990

78.52

$5,478,093

1.00

71.00

$6,019,965

Page 204 of 279

71.00

$5,902,913

(2.00)

($100,000)

1660 - Policy Compliance
1680 - EEO Office

N/A

(1.00)

N/A

1.00

$126,275

($176,470)

(1.00)
(1.00)

$500,000
($25,000)

72.00

$5,438,217

67.00

($464,696)

(5.00)

ADMINISTRATION BUILDINGS - AGGREGATE APPROPRIATIONS
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)
Administration Buildings

2006
BUDGET

3001 - Central Administration Bldg

$3,027,927

2007
STAFF

-

3002 - TEAM Center

$712,349

3003 - Consolidated Service Center

$279,830

-

3022 - John Gorrie

1.00

BUDGET

2008
STAFF

BUDGET

$2,413,126
$988,462

2009
STAFF

$2,210,000
1.00

$329,223

$1,035,313

BUDGET

$2,112,000
1.00

$281,330

$694,051

$80,200

-

$76,700

$44,000

$40,000

$452,354

-

$489,142

$446,500

$446,000

3136 - Arlington Administration Bldg

BUDGET

STAFF

$2,191,000
1.00

$281,280

3067 - TECH High Administration Bldg.

DIFFERENCE

2010
STAFF

$501,625

2009 to 2010

$79,000
-

($192,426)

$243,580

($37,700)

$215,000

($231,000)

$142,232

-

$142,232

$156,951

$144,651

$99,800

($44,851)

$57,966

-

$68,323

$76,464

$76,500

$66,500

($10,000)

3292 - Maintenance Station #2

$33,766

-

$43,123

$32,000

$32,000

$27,000

($5,000)

3293 - Maintenance Station #3

$59,966

-

$79,323

$87,000

$90,000

$68,000

($22,000)

3275 - Southside Skills Administration

$74,098

$79,770

$100,362

$27,000

$25,000

($2,000)

$4,920,688

1.00

$4,709,424

1.00

$4,469,920

Page 205 of 279

1.00

$3,943,482

(1.00)

($40,000)

3291 - Maintenance Station #1

TOTALS

STAFF

1.00

$3,437,505

($505,977)

(1.00)

This page is intentionally left blank.

Page 206 of 279

Informational Section

INFORMATIONAL SECTION TABLE OF CONTENTS
IV. INFORMATIONAL SECTION
Major Revenue
Federal Revenue
State Revenue Sources
Description of State Distribution
Local Revenue and Beginning Fund Balance
Budget Trends

207
210
210
210
212
214
215

Millage Tax Analysis
Millage
Explanation of Rolled Back Rate
Duval County School Tax Increase for 2009-2010 School Year
Property Tax Historical Millages
Property Tax Levies and Collections
Property Tax Millage Rates
Total Millage Tax and Components
Effects of the New Millage Rates on the Individual Taxpayer
(Current and Prior Years)
Millage Levy
School District TRIM Timetable

217
217
217
218
220
221
222
223

Summary of Revenues and Expenditures (by Major Object)
General Fund
Debt Service Fund
Capital Projects Fund
Special Revenue Fund-Food Service
Special Revenue Fund-Federal

230
231
232
233
234
235

Student Enrollment Projections (FTE and COFTE)
Forecasting and Estimating Methodology
Actual and Estimated Regular Term FTE
Unweighted FTE by Program Categories
Weighted FTE by Program Categories
FTE Charts
Historical Pre-Kindergarten Data-Regular Term
Capital Outlay FTE (COFTE) Forecasts
Actual and Projected Capital Outlay FTE (COFTE) Chart

236
236
238
239
240
241
242
243
244

Personnel
Teachers Base Salaries
Staff Profiles by Position Type

245
245
246

Page 207 of 279

224
225
227

Informational Section

INFORMATIONAL SECTION TABLE OF CONTENTS
IV. INFORMATIONAL SECTION (continued)
Debt and Amortization Schedules
State Board of Education Capital Outlay Bonds, 1999 Series A
State Board of Education Capital Outlay Bonds, 2005 Series A
State Board of Education Capital Outlay Bonds, 2005 Series B
Certificates of Participation, Series 2005A
Crossover Refunding Certificates of Participation, Series 2005
Certificates of Participation, Series 2007
Qualified Zone Academy Bonds (QZAB) 2003
Qualified Zone Academy Bonds (QZAB) 2005

247
248
249
250
251
252
253
254
255

Program Review Process
Duval County Program Review Process

256
256

Student Achievement
Graduation Rates
Dropout Rates
Advanced Placement Exams (AP)
SAT and ACT Scores
School Accountability Report - Florida School Grades
School Climate Survey

259
260
261
262
263
268

Additional Budget Information
Value Added to Your Personal Compensation
Glossary
Who to Contact for Budget Information

271
272
279

Page 208 of 279

Informational Section

INFORMATIONAL SECTION
The Informational Section contains general information concerning the 2009-2010
approved budget. The documentation included is significant to public interest and school system
employees.

Page 209 of 279

Informational Section

MAJOR REVENUE
FEDERAL REVENUE
Federal support is primarily provided for special purposes. School food services (breakfast
and lunches) and programs for exceptional students and for students with high educational load
factor receive the greatest amount of Federal revenue. For key federal revenue sources refer to
Financial Section under General Fund, Special Revenue Fund-Food Service and Special Revenue
Fund-Federal. Federal Grants budgets are loaded when award letters are received. In certain
cases where grants are approved in substantial form, salaries and benefits are loaded (budgeted)
prior to award letters for payroll expenses. Other Federal funding is based on prior history.

STATE REVENUE SOURCES
The State of Florida financial operations consist of four funds – the General Revenue Fund,
Trust Funds, Working Capital Fund and Budget Stabilization Fund.
The Florida Department of Revenue administers over 21 taxes and collects an average of
$85 million per day. Major taxes include Sales & Use Tax, Documentary Stamps, Fuel –related
Taxes and Fees, Communications Services Tax and Corporate Income & Excise Tax. There is no
personal income, inheritance or gift tax in Florida.
Largest sources of tax revenue are composed of various Fees, Taxes, and Licenses.
Largest sources of tax revenue are composed of various Fees,
Taxes and Licenses (FY 2008-09)
Sales & Use Tax
68.49%
Documentary Stamps Taxes
4.00%
Fuel-related Taxes & Fees
12.64%
Communications Services Tax
9.47%
Corporate Income & Excise Tax
2.10%
All other sources
3.30%
Source: Florida Department of Revenue, Revenue Collection Report, August 2009

SALES AND USE TAX
The State’s sales tax is six percent. Duval’s sales and use tax is a seven percent levy on
retail sales of most tangible personal property, admissions, transient lodgings, commercial rentals,
and motor vehicles. The additional one percent is used by the City Better Jacksonville Plan (1/2
cent) and to remove tolls from bridges (1/2 cent). It is the single largest source of tax receipts
collected in Florida. However, sales tax is not a stable source of income because of fluctuations in
the economy affects people’s ability to spend. Sales tax does necessarily increase with the
increase of growth.

DOCUMENTARY STAMP TAX
The tax on deeds and other documents relating to real property is at the rate of 70 cents per
$100. Corporate stocks and bonds, notes, other written obligations to pay, mortgages, liens, and
other certificates of indebtedness are taxed at 35 cents per $100.

Page 210 of 279

Informational Section

STATE REVENUE SOURCES (Continued)
FUEL-RELATED TAXES AND FEES
Beginning January 1, 2008, the statewide tax rates on motor fuel and diesel fuel increased.
Florida law requires annual adjustments to the state fuel tax rates and the State Comprehensive
Enhanced Transportation System (SCETS) tax rate, based on the National Consumer Price Index.
The state tax rate on motor fuel is 25.9 cents per gallon and diesel fuel is 29.0 cents per gallon
statewide.

COMMUNICATIONS SERVICE TAX
A tax is imposed at the rate of 9.17% on communication services including receipts of
telecommunications, cable, direct-to-home satellite and related services. All collections are credited
to the Public Education Capital Outlay and Debt Service Trust Fund (PECO).

CORPORATE TAX
All corporations conducting business in Florida must register annually with the Department
of State. This tax is 40% below the national average for corporate taxes. An estimated 55 percent
of corporations in Florida that file a tax return do not remit any taxes.

LOTTERY
In November 1986, voters approved a constitutional amendment allowing a State operated
lottery. 50% of the total collections are distributed for prizes. At least 38% are distributed to the
Educational Enhancement Trust Fund, and the remaining funds are spent on the administrative cost
of operating the lottery. The Lottery is Florida’s second largest source of state income, but like sales
tax, is susceptible to fluctuations in the economy making it a very unstable source of revenue. The
Lottery generates less than 7% of all educational funds.

OTHER STATE SOURCES
For specific state revenue sources refer to the Various Funds detailed in the Financial
Section except for Special Revenue Fund-Federal and Internal Service Fund. Each fund will identify
major revenue sources of that fund.
Generally speaking, the sales and use tax, documentary stamp tax, corporate tax, lottery
and other minor state revenue sources make up the bulk of the funding for the Florida Education
Finance Program (FEFP) which is the mechanism for funding schools in the State of Florida.
Occasionally, the State will dip into Trust and Budget Stabilization funds to enhance FEFP funding.
The State provides five FEFP calculations for a school year to assist School Districts in estimating
revenue sources accurately. Since calculations are reasonably expected and measurable, they are
used to estimate revenues and are adjusted as new calculations become available.
Separate estimates are received from the state for Capital Outlay and Debt Service funds
which the District uses to estimate revenues in those funds. Communications Services Tax, Motor
Vehicle Tag Tax, and Lottery are the main sources of state revenue to fund Capital Projects and
Debt Service Payments for the School Districts. Other state revenues are estimated based on prior
history (usually at the same dollar amount unless major fluctuations occur).

Page 211 of 279

Informational Section

DESCRIPTION OF STATE DISTRIBUTION
FLORIDA EDUCATION FINANCE PROGRAM (FEFP)
(How the State of Florida funds operations for a School District)
Legal Authorization:

Chapters 1011.62(4), Florida Statutes, Chapter 2007-25, Laws
of Florida (2008-09 General Appropriations Act)

Requirements for participation: Each district participating in the state appropriations for the
Florida Education Finance Program (FEFP) must provide evidence of its effort to maintain an
adequate school program throughout the district and must meet at least the following requirements.
(1)

Maintain adequate and accurate records, including a system of internal accounts for
individual schools, and file with the Department of Education, in correct and proper form, on
or before the date due, each annual or periodic report, which is required by State Board of
Education Rules.

(2)

Operate all Schools for a term of at least 180 actual teaching days or the equivalent on an
hourly basis. Upon written application, the State Board may prescribe procedures for
altering this requirement.

(3)

Provide written contracts for all instructional personnel and require not less than 196 days
of service for all members of the instructional staff.

(4)

Expend funds for salaries in accordance with a salary schedule or schedules adopted by
the School Board in accordance with the provisions of the laws and rules of the State
Board.

(5)

Observe all requirements of the State Board relating to the preparation, adoption, and
execution of budgets for the district school system.

(6)

Levy the required local effort millage rate on the taxable value for school purposes of the
district.

(7)

Maintain an ongoing systematic evaluation of the educational program needs of the district
and develop a comprehensive annual and long-range plan for meeting the needs.

(8)

Base salaries for instructional personnel on performance demonstrated under Section
1012.34, Florida Statutes.

Page 212 of 279

Informational Section

DESCRIPTION OF STATE DISTRIBUTION (Continued)
Distributing State Dollars (Flow Chart)
Funding for Public Schools is allocated on a per student basis through FEFP. The amount of STATE AND LOCAL FEFP
DOLLARS for each school district is determined in the following manner.

FTE STUDENTS

x

PROGRAM
COST
FACTORS

=

WEIGHTED
FTE
STUDENTS

X

BASE STUDENT
ALLOCATION

X

DISTRICT COST
DIFFERENTIAL

=

BASE FUNDING

+

DECLINING
ENROLLMENT
SUPPLEMENT

+

SPARSITY
SUPPLEMENT

+

SAFE SCHOOLS
ALLOCATION

+

DISCRETIONARY
TAX
EQUALIZATION

+

SUPPLEMENTAL
ACADEMIC
INSTRUCTION

+

ESE
GUARANTEED
ALLOCATION

+

MINIMUM
GUARANTEE
ADJUSTMENT

=

GROSS STATE
AND LOCAL
FEFP DOLLARS

-

REQUIRED
LOCAL EFFORT

=

GROSS STATE
FEFP DOLLARS

+/-

ADJUSTMENTS

=

NET STATE
FEFP
ALLOCATION

+

DISTRICT
DISCRETIONARY
LOTTERY FUNDS

+

CATEGORICAL
PROGRAM
FUNDS

+

SPECIAL
ALLOCATIONS

=

TOTAL STATE
FINANCE
PROGRAM

Duval County Public Schools does not qualify for items with an "X" for
2009-2010.

Source: 2009-2010 Funding for Florida School Districts

FEFP Calculations
The FEFP is calculated five times for each year’s appropriation. These calculations are as follows:
(1) First Calculation – This calculation is completed immediately after the annual legislative session.
Districts’ allocations for July are distributed on this calculation.
(2) Second Calculation – This calculation is made upon receipt of the certified tax roll from the
Department of Revenue as provided for in Section 236.081(4), Florida Statutes. Districts’
allocations for August through November are distributed on this calculation.
(3) Third Calculation – This calculation is made upon receipt of the districts’ October FTE surveys
reported in November. District allocations for December through March are distributed on this
calculation. (Districts’ current year July and October and prior year June FTE are summed and
a February estimate is made based on previous year’s trend of February and October surveys).
(4) Fourth Calculation – This calculation is made upon receipt of the districts’ actual February FTE
surveys and estimated June FTE surveys reported in March. District allocations for April
through June are distributed on this calculation.
(5) Fifth Calculation – This calculation is made upon receipt of the districts’ actual June FTE survey,
usually reported in July. Prior year adjustments in the following fiscal year are made, based on
a comparison of this final calculation to the Fourth calculation.
The District uses the first and second calculation to estimate revenues for establishing the
District’s budget. The third and fourth calculations are used to adjust estimated revenues for the
current budget during the school year. The fifth calculation is used to adjust revenue in subsequent
years (fund balances).

Page 213 of 279

Informational Section

LOCAL REVENUE AND BEGINNING FUND BALANCE
School districts receive revenues from these local sources:
Œ
Œ
Œ
Œ

Ad Valorem property taxes
Revenues paid to the district for tuition and student charges
Investment earnings
Any other lawful revenue-raising activities

The major revenue source for local funding is property taxes. By law, local property tax
revenues are calculated at a minimum 95 percent collection rate (Duval uses 95% rate). Therefore,
assessed taxable value of property times millage rate times 95 percent collection rate, is the
estimated revenue for local tax revenues in General, Debt Service and Capital Project Funds.
Other local funding is estimated based on prior history collections and services being provided.
Refer to the Financial Section where each fund identifies local revenue sources available (except
Special Revenue Fund-Federal).
Monies not expended in any budget year at the district level are allowed to be carried
forward to the subsequent budget year as a beginning fund balance for the District. Encumbrances
are carryforward unless it is stale, then encumbrances are closed to fund balance for the District.

Page 214 of 279

Informational Section

DISTRICT BUDGET TRENDS
1. Stability is the largest concern for the District at this time. The ability of a school to have
stabilized staff and most importantly stabilized student population is increasingly becoming
more difficult. The core of this concern is the transferring of students from school to school
because of No Child Left Behind’s (NCLB) Annual Yearly Progress, challenged schools
opportunity scholarships, corporate scholarships, and Exceptional Student Education McKay
Scholarships (School Choice). The ability of the school district to accurately project the student
population at a given school is extremely difficult at this time due to all of the school choice
options provided to parents and students. The school budgets being built in the spring change
dramatically in the fall because the schools’ dynamics have changed considerably due to their
performance and options for school choice.
2. Support Services:
The expectation to get principals into the classrooms with teachers is
creating a time-juggling act for principals. It’s especially difficult for schools with discipline
problems. Principals are requesting more Assistant Principals to assist them in their everyday
duties in order to get into the classroom. Assistant Principals are expensive and difficult for
schools to absorb this extra overhead cost.
3. School Size: 69 of 103 elementary schools are 600 FTE or less which the state would
consider small schools. In addition, 32 of the elementary schools (31%) are less than 400 FTE
which creates difficulty in spreading overhead expenses over sufficient number of students.
The positive aspect of this dilemma is the existence of small schools with small class sizes.

NATIONAL AND STATE BUDGET TRENDS
1. Economy: Florida’s economy was battered by falling home prices, a spike in the number of
foreclosures statewide, the collapse of national financial markets and subsequent credit
freezes, and the effects of a global recession. Times like these provide a unique and valuable
opportunity for evaluation and introspection and make government better, more efficient and
more accountable to its citizens.
2. Health Care: Health Cares expense is a universal problem with 7% to 15% increases each
year. Districts use health care insurance as a recruitment tool, since our salaries are less than
other professions. For 2009-2010, the cost of insurance is estimated to be $100 million, which
includes retirees that pay for their own insurance.
3. Retirement Plan: A slow growth stock market has created actuarial adjustments to the state
pension plan. Again, a universal problem that school districts are not immune to. For 20092010, the district will not experience an increase in rates.
4. Unfunded Mandates continue taxing our budgets. Constitutional amendments and legislative
mandates that do not have funding attached create chaos with state and local school district
budgets. It is imperative that new funding sources are created when new mandates are placed
into law.

Page 215 of 279

Informational Section

NATIONAL AND STATE BUDGET TRENDS (continued)
5. Teacher Recruitment and Retention: Twenty-three percent of the districts’ teachers are at
the top step of the salary schedule and have been in the system for 23 to over 30 years which
requires the district through attrition to normally hire 300 or 400 teachers each year. In order to
attract teachers, starting salaries have to be competitive with South Georgia and South Florida,
which requires a higher percentage of new discretionary funding going to teacher salaries than
the percentage of new dollars received.
6. Professional Development has been a key area stressed to improve academic performance.
People want small schools with small class sizes but current funding levels make this
impossible and create the difficult task of being able to find a sufficient number of qualified
teachers and available classroom space. With this in mind, plus the fact that we are hiring
more new teachers than ever before, additional resources have been earmarked toward
professional development. The Schultz Center and Professional Development resources
provided for the District’s standards-based initiatives are quite remarkable concerning our staff
development.
7. School Choice: Flexibility in school choice has been an increasing expectation from
stakeholders. The District’s variety of school choice options available includes neighborhood
schools, magnet programs, special assignments, vouchers, corporate vouchers, charter
schools, No Child Left Behind (NCLB) Options (vouchers), ESE McKay scholarship (vouchers),
and home schooling. As in any organization, the more options offered, the more costly the
initiative becomes. Many of these voucher options have a negative impact on the financial
resources available to the school district.
.
8. Technology: The District has made significant progress in technological standards.
components have been as follows:





Key

Comprehensive Technology Plan.
Implementation of SAP upgrade.
Current Development of Student Information System (EDIN/Genesis).
High Schools deployed.
Middle schools deployed.
Providing laptops to each teacher.
Just ten years ago technology was a minor part of the budget but today with the growth of
the information age, it is a major expense to the budget. The District now has to focus on
making sure the integration of technology into Curriculum and Professional Development
has a profound effect on academic performance. Alternative funding sources need to be
developed to accommodate sustainability of technology priorities.

9. Safe Schools and Discipline are top priorities of the District. Teachers, parents, and students
must be in a safe environment in order to have successful achievement. School Resource
Officers have been added when requested and needed. The District is also providing
additional financial resources for security at events. Improvements have been made in
programs addressing discipline problems throughout the District. Monitoring systems are being
installed based on priorities but funding is limited.

Page 216 of 279

Informational Section

MILLAGE TAX ANALYSIS
MILLAGE
The property tax rate is referred to as millage. Ad Valorem Taxes are an annual tax levied
by local governments based on the value of property as of January 1 of each year. With certain
exceptions for millage levies approved by the voters, the Constitution limits school board levies to
10 mills. The State Legislature has the authority and has currently set the maximum millage at less
than 10 mills. Public School property tax millage is levied for the general operating fund, capital
projects and to retire debt. Tax bills are mailed in November of each year based on the previous
January 1st valuation and are due by the following March 31.

EXPLANATION OF ROLLED BACK RATE
The “rolled back rate” is found in Florida Statutes, Chapter 200. The method of calculation
is determined by the Department of Revenue on form DR-420S. The “rolled back rate” includes
Capital outlay millage, but does not include any voter approved Debt Service millage.
Property taxes are based on a unit called a “mill”. A mill is the rate used to calculate taxes
based upon assessed property value. One mill is equal to $1.00 per $1,000 of assessed property
value. A mill can also be expressed as 0.001.
The “rolled back rate” is the millage rate necessary on the new tax roll that will generate the
same total dollars raised in the prior year. The 2008-2009 millage was 7.561, without Debt Service,
which potentially would generate $494,502,589 (calculated at 100% collection rate). This is used to
determine the State and local “rolled back rate” for 2009-2010. The non-voted millage is 7.582
(5.084 RLE plus 0.748 DLE plus 0.250 Critical Operating Needs plus 1.500 Capital Outlay) which
would generate $460,565,058 (not including new construction). This represents a decrease of
$33,937,531. Therefore, the “rolled back rate” percentage increase for the total millage is -6.86%.
Since the “rolled back rate” percentage is a decrease, the District must advertise as a budget
hearing instead of a tax increase.
These calculations are based on the tax roll estimated by the Property Appraiser on the
“Certification of School Taxable Value” (DR-420S) on July 1, 2009 and on Required Local Effort as
calculated by the Legislature.

Page 217 of 279

Informational Section

DUVAL COUNTY SCHOOL TAX INCREASE
FOR 2009-2010 SCHOOL YEAR
The School District is increasing millage rates by 0.021 mills or .27% from 7.561 mills to
7.582 mills resulting in a tax savings to property tax payers with the same property assessments as
last year. However, the average taxpayer will see an increase on school taxes because the
average increase on property assessments exceeds the decrease in the millage rate.

Millage
Rate Increase
2008-2009

2009-2010 Millage Increase

2009-2010

Change

5.075
.748
.009

<.037>
.250
.009

.000
.250
6.082
.000
1.500
7.582

<.201>
.250
.271
.000
<.250>
.021

Required Local Effort
5.112
Discretionary Millage
.498
RLE Prior Period Adj.
Supplemental
Discretionary Local Effort .201
Critical Operating Needs
.000
Total Operating
5.811
Debt Service
.000
Capital Projects
1.750
Total Millage
7.561

Increase to Homeowners
With same assessment:
$50,000 valuation; tax increase
$75,000 valuation; tax increase
$100,000 valuation; tax increase
$125,000 valuation; tax increase

$1.05
$1.57
$2.10
$2.63

2

1

Tax Decrease

Rolled-Back Rate

Average $100,000 Home that assessment decreased
will see tax decrease

Rolled-back rate is the millage rate which provides
the same ad valorem tax revenue for each taxing
authority as was levied during the previous year
(exclusive of new construction, additions, rehabilitative
improvements increasing assessed value by at least
100%, annexations, and deletions).
Assumption is that tax bases have growth
(assessment increases, etc.) from year to year therefore
requiring a roll-back rate calculation for a millage rate that
would generate the same dollars as the previous year.

$42
$25.00
$22
$4.90
$-

$2
$(2.80)
($18)

$(25.00)
($38)

($58)

$(49.91)
Average Tax
Decrease

$(52.01)
Net Changes in
Assessment
Property Appraiser

RLE Increase
Legislative
Required Rate

Add'l Discretionary

Critcal
Needs
School Board

Debt
Service

Capital
Outlay

4

3

Source: DCPS Budget Services

Page 218 of 279

Informational Section

DUVAL COUNTY SCHOOL TAX INCREASE
FOR 2009-2010 SCHOOL YEAR (CONTINUED)

2009-2010 Rolled-Back Rate

Rolled Back Rate for 2009-2010

2008-2009

2009-2010 Rolled-Back rate is a 6.86%
decrease, which means that the AVERAGE
taxpayer in Duval County will pay 6.86% less in
school taxes this year. Since the rolled-back
rate is a 6.86% decrease, the District will
advertise a Budget Hearing instead of a Tax
Increase.

Taxable Base

Generated

Millage Rate(1)
7.561

Value 2008-2009
$65,401,744,384

Dollars (2)
$494,502,589

2009-2010
Millage Rate(1)
7.582

Taxable Base
with Growth
Value 2009-2010(2)
$60,744,534,160

Generated
Dollars (3)
$460,565,058

(1) Does not include Voter Debt Service millage
(2) Does not include new construction, additions, improvements at 100% value, annexations, deletions.
(3) Calculated at 100% collection rate; 2009-2010 generates less dollars resulting in having to advertise a Budget
Hearing instead of a Tax Increase.

5

6

2009-2010 Rolled-Back Rate
2008-2009

2009-2010

Generated
Dollars

Generated
Dollars

$494,502,589

$ 460,565,058

Dollar
Decrease
<$33,937,531>

2009-2010 Rolled-Back Rate

Percent
Decrease

2008-2009
Generated
Dollars

2009-2010
Tax Roll (1)

2009-2010
Roll Back Rate

$494,502,589

$60,744,534,160

8.141(2)

<6.86%>
2009-2010 Proposed Rate

Average Tax Decrease to Tax Payers

7

8

Source: DCPS Budget Services 2009-2010

Page 219 of 279

7.582 (2)

(1)

Does Not Include New Construction, Additions, Improvements at 100% value,
annexations and deletions.

(2)

Since 2009-2010 Proposed rate is .559 less than the 8.141 rolled back rate, the District
must advertise as Budget Hearing instead of a Tax Increase.

Duval County, Florida
Property Tax Historical Millages
County and Overlapping Governmental Entities
Rates Per $1,000 Assessed Valuation

Page 220 of 279

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

1998

1997

1996

1995

1994

1993

County Wide
Water management
Florida Inland Navigation
School District
Total County Wide

0.4158
0.0345
7.5820
8.0323

0.4158
0.0345
7.5610
8.0113

0.4158
0.0345
7.7550
8.2053

0.4620
0.0385
8.0420
8.5425

0.4620
0.0385
8.4250
8.9255

0.4620
0.0385
8.5650
9.0655

0.4620
0.0385
9.0510
9.5515

0.4620
0.0385
8.9200
9.4205

0.4620
0.0385
8.8720
9.3725

0.4720
0.0410
9.2580
9.7710

0.4820
0.0440
9.3660
9.8920

0.4820
0.0470
9.8560
10.3850

0.4820
0.0500
9.8750
10.4070

0.4820
0.0380
10.0670
10.5870

0.4820
0.0400
10.3070
10.8290

0.4820
0.0490
10.3210
10.8520

0.4170
0.0510
9.8420
10.3100

Non-County Wide
Beaches Hospital

8.4841

8.4841

8.4841

9.6400

9.6500

9.6879

10.0842

10.1842

10.3675

10.5723

10.7861

Municipalities:
Jacksonville
Jacksonville Beach (1)
Atlantic Beach (1)
Neptune Beach (1)
Baldwin (1)

9.2727
9.1220
8.6033
8.6740
9.7580

8.4841
8.8874
8.3251
7.9088
9.4756

8.4841
8.8490
8.1908
7.8394
9.4064

9.6400
10.2564
9.3467
9.2493
11.1145

9.6500
9.5419
8.6322
9.2593
9.4567

9.6879
10.3043
9.4366
9.2972
8.5672

10.0842
11.4606
9.9656
10.2935
8.8153

10.1842
11.5906
10.0656
9.7935
8.8935

10.3675
11.8039
10.1091
9.7168
9.0768

10.5723
12.0387
10.4537
10.0237
9.2816

10.7860
12.2830
10.6680
10.5980
9.2040

NA

10.9160
12.4420
10.7970
10.7710
9.0420

NA

11.5880
12.5720
10.8970
11.3580
9.3450

NA

11.1160
12.7020
11.2470
11.8640
9.7750

NA

11.2160
12.8320
11.8470
12.6080
10.4000

NA

11.3160
13.4320
13.3940
13.2650
10.9900

0.9500

11.8880
12.9210
12.8030
13.5150
11.0330

Source: Office of the Property Appraiser, Jacksonville, Florida

Informational Section

Informational Section

PROPERTY TAX LEVIES AND COLLECTIONS
Duval County Public Schools

Debt Service
Fund

Capital Projects
Funds

Total Levy
(Assuming
100%
Collection)

Total Levy
(Assuming
95%
Collection)

Total Tax
Collections

Percent of
Total Tax
Collections to
Tax Levy

Year

General Fund

2000

$187,971,909

$18,962,941

$56,186,492

$263,121,342

$249,965,275

$250,540,196

95.2%

2001

$201,078,973

$19,512,198

$60,785,663

$281,376,834

$267,307,992

$268,284,318

95.3%

2002

$203,583,204

$19,120,358

$64,814,774

$287,518,336

$273,142,419

$274,684,658

95.5%

2003

$217,328,877

$19,173,062

$68,353,161

$304,855,100

$289,612,345

$296,612,678

97.3%

2004

$246,188,416

$19,235,823

$75,286,977

$340,711,216

$323,675,655

$327,082,243

96.0%

2005

$247,544,942

$19,220,085

$81,268,858

$348,033,886

$330,632,191

$333,761,390

95.9%

2006

$275,227,744

$19,298,947

$91,681,460

$386,208,151

$366,897,744

$382,163,677

99.0%

2007

$296,121,510

$17,767,291

$103,902,284

$417,791,084

$396,901,530

$405,916,971

97.2%

2008

$344,288,380

$9,276,864

$122,872,370

$476,437,613

$452,615,733

$454,119,230

95.3%

2009

$380,049,537

$0

$114,453,053

$494,502,589

$469,777,460

$470,423,203

95.1%

2010*

$378,509,775

$0

$93,351,638

$471,861,413

$448,268,342

$448,268,342

95.0%

*Note: Total Tax Collection for 2010 is estimated.
Source: DCPS Budget Services

Page 221 of 279

Informational Section

Duval County School Board
Property Tax Millage Rates
Millage Type

2002-2003

2003-2004

2004-2005

2005-2006

2006-2007

2007-2008

2008-2009

2009-2010

5.654

5.852

5.413

5.244

4.940

4.879

5.112

5.075
0.009
0.748
0.250

Change
08-09 vs. 09-10

Required Local Effort
RLE Prior Period Adjustment
Discretionary
Critical Operating Needs
Supplemental Discretionary
Total Operating

0.510

0.510

0.510

0.510

0.510

0.510

0.498

0.195
6.359

0.178
6.540

0.169
6.092

0.250
6.004

0.250
5.700

0.215
5.604

0.201
5.811

6.082

-0.037
0.009
0.250
0.250
-0.201
0.271

Capital Outlay
Millage Subtotal

2.000
8.359

2.000
8.540

2.000
8.092

2.000
8.004

2.000
7.700

2.000
7.604

1.750
7.561

1.500
7.582

-0.250
0.021

Debt Service

0.561

0.511

0.473

0.421

0.342

0.151

0.000

0.000

0.000

8.920

9.051

8.565

8.425

8.042

7.755

7.561

7.582

0.021

2007-2008

2008-2009

2009-2010

TOTAL MILLAGE

2001-2002 Certified Tax Roll (Final)
2002-2003 Certified Tax Roll (Final)
2003-2004 Certified Tax Roll (Final)
2004-2005 Certified Tax Roll (Final)
2005-2006 Certified Tax Roll (Final)
2006-2007 Certified Tax Roll (Final)
2007-2008 Certified Tax Roll (Final)
2008-2009 Certified Tax Roll (Final)
2009-2010 Certified Tax Roll (Final)
2009-2010 Dollar Increase

Certified
Tax Roll

Estimated
Market Values

$32,407,386,779
$34,176,580,710
$37,643,488,665
$40,634,429,158
$45,840,730,147
$51,951,142,035
$61,436,184,809
$65,401,744,384
$62,234,425,364
-$3,167,319,020

$44,158,093,000
$47,714,719,000
$51,415,885,000
$56,409,622,000
$68,661,525,000
$77,477,171,000
$90,925,553,517
$87,638,337,475
$80,904,752,973

2009-2010 Percent Increase

-5.2%
1 mill =

$62,234,425 @ 100%
$59,122,704 @ 95%

Required Local Effort
6.100
5.852

5.900

5.654

5.700

5.413

5.500
5.244

5.300
5.100

4.940

5.112

5.084

2008‐2009

2009‐2010

4.879

4.900
4.700
4.500
2002‐2003

2003‐2004

2004‐2005

2005‐2006

2006‐2007

2007‐2008

Duval County School Board
Local Tax Dollars
Millage Type

2002-2003

2003-2004

Required Local Effort
Discretionary
Critical Operating Needs
Supplemental Discretionary
Total Operating

$183,572,668
$16,558,553

$209,275,211
$18,238,270

$6,331,212
$206,462,433

Capital Outlay
Millage Subtotal
Debt Service
TOTAL MILLAGE

2004-2005

2005-2006

2006-2007

Change
08-09 vs. 09-10

$6,365,514
$233,878,995

$208,956,457 $228,369,349 $243,806,710 $284,759,788 $317,617,031 $300,579,828
$19,687,381 $22,209,834 $25,170,328 $29,765,832 $30,941,565 $44,223,783
$14,780,676
$6,523,858 $10,887,173 $12,338,396 $12,548,341 $12,488,463
$0
$235,167,695 $261,466,357 $281,315,434 $327,073,961 $361,047,060 $359,584,286

-$17,037,204
$13,282,217
$14,780,676
($12,488,463)
-$1,462,773

$64,935,503
$271,397,936

$71,522,628
$305,401,624

$77,205,415 $87,097,387 $98,707,170 $116,728,751 $108,730,400 $88,684,056
$312,373,111 $348,563,744 $380,022,604 $443,802,712 $469,777,460 $448,268,342

($20,046,344)
($21,509,117)

$18,214,409

$18,274,032

$289,612,345

$323,675,655

$18,259,081

$18,334,000

$16,878,926

$8,813,021

$0

$0

$330,632,191 $366,897,744 $396,901,530 $452,615,733 $469,777,460 $448,268,342

Based on 95% of total proceeds derived by multiplying millage times
Source: DCPS Budget Services

Page 222 of 279

$0
($21,509,117)

Informational Section

Duval County School Board
Total Millage Tax and Components

Required Local Effort
Discretionary
Critical Operating Needs
Supplemental Discretionary
Capital Outlay
Debt Service
TOTAL MILLAGE

2002-2003
5.654
0.510

2003-2004
5.852
0.510

2004-2005
5.413
0.510

2005-2006
5.244
0.510

2006-2007
4.940
0.510

2007-2008
4.879
0.510

2008-2009
5.112
0.498

0.195
2.000
0.561

0.178
2.000
0.511

0.169
2.000
0.473

0.250
2.000
0.421

0.250
2.000
0.342

0.215
2.000
0.151

0.201
1.750
0.000

2009-2010
5.084
0.748
0.250
0.000
1.500
0.000

8.920

9.051

8.565

8.425

8.042

7.755

7.561

7.582

Duval County Millage Rates
10.000

Total Millage Rate

8.000

6.000

4.000

2.000

0.000
2002‐2003

2003‐2004

2004‐2005

Required Local Effort

2005‐2006

Discretionary

2006‐2007

Critical Operating Needs

2007‐2008

2008‐2009

Supplemental Discretionary

2009‐2010

Capital Outlay

2009-2010 Tax Increase on $125,000 Home with same assessment
$40
$30

$25.00

$20
$10

$4.90

$2.10

$-

$0
$(2.80)
($10)
($20)

$(25.00)

($30)
Averag e Tax
Decrease

Net Ch an g es in
Assessment
Property Appraiser

RLE In crease
Legislative
Required Rate

Source: DCPS Budget Services

Page 223 of 279

Ad d 'l Discretionary

Critcal
Need s
School Board

Debt
Service

Cap ital
Outlay

Debt Service

Informational Section
Duval County School Board
2009-2010
Effects of the New Millage Rates
on the Individual Taxpayer (Current and Prior Years)
(No re-assessment Increase)
A
2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010 Assessed
Value (No re-assessment increase)
2010 Tax
2009 Tax
2008 Tax
2007 Tax
2006 Tax
2005 Tax
2004 Tax
2003 Tax

7.582
7.561
7.755
8.042
8.425
8.565
9.051
8.920

Changes in Taxes 2009-2010
Changes in Taxes 2008-2009
Changes in Taxes 2007-2008
Changes in Taxes 2006-2007
Changes in Taxes 2005-2006
Changes in Taxes 2004-2005
Changes in Taxes 2003-2004

EXAMPLES
B
C

D

$50,000

$75,000

$100,000

$125,000

$379.10
$378.05
$387.75
$402.10
$421.25
$428.25
$452.55
$446.00

$568.65
$567.08
$581.63
$603.15
$631.88
$642.38
$678.83
$669.00

$758.20
$756.10
$775.50
$804.20
$842.50
$856.50
$905.10
$892.00

$947.75
$945.13
$969.38
$1,005.25
$1,053.13
$1,070.63
$1,131.38
$1,115.00

$1.05
($9.70)
($14.35)
($19.15)
($7.00)
($24.30)
$6.55

$1.57
($14.55)
($21.53)
($28.73)
($10.50)
($36.45)
$9.83

$2.10
($19.40)
($28.70)
($38.30)
($14.00)
($48.60)
$13.10

$2.63
($24.25)
($35.88)
($47.88)
($17.50)
($60.75)
$16.38

Source: DCPS Budget Services

Effects of the New Millage Rates
on the Individual Taxpayer (Current and Prior Years)
5% Typical Valuation Increase
2010 Assessed Value (Re-assessment increase 5%)
2009 Assessed Value (Re-assessment increase 5%)
2008 Assessed Value (Re-assessment increase 5%)
2007 Assessed Value (Re-assessment increase 5%)
2006 Assessed Value (Re-assessment increase 5%)
2005 Assessed Value (Re-assessment increase 5%)
2004 Assessed Value (Re-assessment increase 5%)
2003 Assessed Value

A
$63,814
$60,775
$57,881
$55,125
$52,500
$50,000
$47,619
$45,351

EXAMPLES
B
C
$95,721
$127,628
$91,163
$121,551
$86,822
$115,763
$82,688
$110,250
$78,750
$105,000
$75,000
$100,000
$71,429
$95,238
$68,027
$90,703

D
$159,535
$151,938
$144,703
$137,813
$131,250
$125,000
$119,048
$113,379

$482.50
$459.52
$448.87
$443.32
$442.31
$428.25
$431.00
$404.54

$723.75
$689.28
$673.30
$664.97
$663.47
$642.38
$646.50
$606.80

$1,206.25
$1,148.81
$1,122.17
$1,108.29
$1,105.78
$1,070.63
$1,077.50
$1,011.34

Taxable Assessed Value is each taxable year's Assessed Value
2010 Tax
2009 Tax
2008 Tax
2007 Tax
2006 Tax
2005 Tax
2004 Tax
2003 Tax

7.561
7.561
7.755
8.042
8.425
8.565
9.051
8.920

Changes in Taxes 2009-2010
Changes in Taxes 2008-2009
Changes in Taxes 2007-2008
Changes in Taxes 2006-2007
Changes in Taxes 2005-2006
Changes in Taxes 2004-2005
Changes in Taxes 2003-2004

$22.98
$10.65
$5.55
$1.00
$14.06
($2.75)
$26.46

Source: DCPS Budget Services

Page 224 of 279

$34.46
$15.98
$8.33
$1.50
$21.09
($4.12)
$39.70

$965.00
$919.04
$897.74
$886.63
$884.63
$856.50
$862.00
$809.07
$45.95
$21.31
$11.11
$2.01
$28.13
($5.50)
$52.93

$57.44
$26.63
$13.88
$2.51
$35.16
($6.88)
$66.16

Informational Section

MILLAGE LEVY
The 2009-2010 budget is based upon a proposed millage levy of 7.582 mills, an increase of
0.021 mills (.28%) from the 2008-2009 millage rate (7.561). The Board has the discretion of levying
up to 0.998 mills (0.748 DLE and 0.250 Critical Operating Needs) for operating purposes and 1.500
mills for capital projects purposes as compared to 0.699 mills (0.498 DLE and 0.201 SDLE) and
1.750 mills respectively last year. However, the Board is required to levy 5.084 mills in 2009-2010
(5.112 in 2008-2009) in order to participate in the Florida Education Finance Program (FEFP). The
1.500 mills for capital projects is recommended to partially meet our construction and maintenance
needs and is consistent with the District’s proposed Five-Year Facilities Plan presented to the
Board. The total proposed 7.582 millage includes the optional 0.748 Discretionary millage, 0.250
Critical Operating Needs, and 1.500 Capital Outlay millage allowed by State law.

REQUIRED LOCAL EFFORT
DISCRETIONARY

20042005
MILLAGE

2005-2006
MILLAGE

2006-2007
MILLAGE

2007-2008
MILLAGE

2008-2009
MILLAGE

2009-2010
MILLAGE

DIFFERENCE
from 2009
to2010

5.413

5.244

4.940

4.879

5.112

5.084

(.028)

.510

.510

.510

.510

.498

.748

.250
.250
(.201)

ADDITIONAL DISCRETIONARY

.169

.250

.250

.215

.201

.250
.
.000

ADDITIONAL

.000

.000

.000

.000

.000

.000

.000

6.092

6.004

5.700

5.604

5.811

6.082

.271

.473

.421

.342

.151

.000

.000

(.000)

2.000

2.000

2.000

2.000

1.750

1.500

(.250)

8.565

8.425

8.042

7.755

7.561

7.582

.021

CRITICAL OPERATING NEEDS

TOTAL OPERATING

DEBT SERVICE
CAPITAL PROJECTS
TOTAL

Source: DCPS Budget Brief, 2009-2010

The total millage increase of 0.021 mills will increase taxes for
the average homeowner whose assessment did not change by
the following: $1.05 for $50,000 home assessment; $2.10 for
$100,000 home assessment; and $2.63 for $125,000 home
assessment.
The total property assessment for Duval County has decreased by -4.9% from $65.4 billion
in 2008-2009 to $62.2 billion in 2009-2010.

Property
Value

2004-2005

2005-2006

2006-2007

2007-2008

2008-2009

2008-09

% Increase/
(Decrease)
from
2009 to
2010

$40,267,179,352

$45,852,669,406

$51,951,142,035

$61,209,694,800

$65,401,744,384

$62,234,425,364

4.9%

Source: DCPS Budget Brief, 2009-2010

Page 225 of 279

Informational Section

MILLAGE LEVY (Continued)
The millage levy of 7.582 is the maximum amount that the Board may levy without a voter
referendum and is less than the roll back rate by 6.86% resulting in having to advertise as a
budget hearing.

70.00

Tax Base
12.000 

60.00

Millage

10.000 

50.00

8.000 

Mills

Billions

40.00

6.000 

30.00
20.00

4.000 

10.00

2.000 

0.00

0.000 

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Source: DCPS Budget Services

Although the millage rate increased, property owners on average will see a tax decrease because
the increase in the millage rate was offset by the decrease in property assessment.

Page 226 of 279

Informational Section

SCHOOL DISTRICT TRIM TIMETABLE
The property appraiser shall deliver to the presiding officer of each taxing authority within
the county, on June 1, an estimate of the total assessed value of nonexempt property for the
current year for budget planning purposes. In counties in which railroad assessments are not
completed by The Department by June 1, for millage certification purposes, the property appraiser
may utilize the prior year's values for such property (s. 193.085(4), F.S.).
The time periods specified below are considered guidelines and may be shortened
provided: The Property Appraiser coordinates the shortening of time periods and gives written
notice to all affected taxing authorities; however, no taxing authority shall be denied its right to the
full time periods allowed.
DAY 1 is JULY 1 or Date of Certification. Whichever is LATER
DAY
1 = July 1

Property Appraiser certifies the taxable value within the jurisdiction of the taxing
authority on Forms DR-420 and DR-420S, to each taxing authority. (The time
periods specified herein shall be determined by using the date of certification of
value or July 1, whichever date is later, as day 1).

21 = July 21

Not later than 24 days, the superintendent submits tentative budget to school board
for approval.

25 = July 25

Within 29 days of certification of taxable value, the school district shall advertise its
intent to adopt a tentative budget and millage rates.
a. If a millage rate greater than the rolled-back rate has been proposed, the
advertisement shall be 1/4 page, and headed NOTICE OF PROPOSED TAX
INCREASE (S. 200.065(3) (c), F.S.).
b. Otherwise, the advertisement shall be headed NOTICE OF BUDGET
HEARING, AND HAS NO SIZE REQUIREMENT (S. 200.065(3) (e), F.S.).
c. An adjacent notice meeting the budget summary requirements of s. 129.03(3)
(b) shall also be published in addition to the advertisement publicizing the
tentative hearing (ss.200.065 (3) (e) (l) and 1011, F.S.
d. The following statement shall appear in the BUDGET SUMMARY
advertisement (200.065(3)(e)(l), F.S.) in bold faced type immediately following
the heading, if the proposed operating budget expenditures for the upcoming
year are greater than those for the current year:
THE PROPOSED OPERATING BUDGET EXPENDITURES OF (name of
taxing authority) ARE (percent rounded to one decimal place) MORE
THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.
e. If a school district intends to levy additional taxes under s. 1011.71, F.S. (i.e.
Capital Outlay Taxes), it must advertise its intent to do so in an advertisement
headed NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY. This ad must
meet all of the requirements of the NOTICE OF PROPOSED TAX INCREASE
ad (relating to size, time periods, etc.) and must be published adjacent to the
other two required ads. The ad must also specify the projects and number of
school buses to be funded by the additional taxes.

Page 227 of 279

Informational Section

SCHOOL DISTRICT TRIM TIMETABLE (Continued)
f.

In the event a school district needs to amend the list of capital outlay projects
previously advertised or adopted, an AMENDED NOTICE OF TAX FOR
SCHOOL CAPITAL OUTLAY ad shall be published in conformity with the
advertisement required in s. 200.065(3). A public hearing to adopt the
amended project list shall be held not less than 2 days nor more than 5 days
after the day the ad is first published (s. 200.065(9)(b), F.S.)

DAY
21 to 24

Within 2 to 5 days of the advertisements publicizing the tentative budget hearing,
each school district shall hold a public hearing on the tentative budget and millage.
a. At this hearing, the school district will adopt the tentative millage rates and
tentative budget, and publicly announce the percent, if any, by which the
millage rate(s) exceed the rolled-back rate.

28 = July 28

Within 35 days of certification of value, each taxing authority shall advise the
Property Appraiser of:
a.
b.
c.
d.

Prior Year Millage rate.
Current year proposed millage.
Current year rolled-back rate (computed pursuant to s.200.065, F.S.).
The date, time and meeting place of the Tentative Budget Hearing (Final
hearing for School Districts).

Hearing Dates With July 1 Certification:
1. No sooner than September 3, and no later than September 18
2. The hearing dates are to be held within 80 days of certification of value, but not
earlier than 65 days after certification.
3. Monday through Friday the hearings have to be held after 5:00 p.m.
4. Hearings can be held any time on Saturday.
5. Hearing can never be held on Sunday.
6. The county commission shall not schedule its hearings on the same day
scheduled by a school district.
7. No taxing authority (except multi-county/water management districts) can hold
a hearing on the same day as a school district and county commission.

If a school district fails to provide the information required above within 35
days the school district shall be prohibited from levying a millage rate greater
than the rolled-back rate for the upcoming year. The rolled-back rate shall be
computed by the Property Appraiser and used in preparing the notice of
proposed property taxes. (s. 200.065(2) (b), F.S)
48 = August 17 Not later than 55 days after certification of value the Property Appraiser shall mail
out the Notice of Proposed Property Taxes (TRIM Notice) pursuant to section
200.069, F.S.
a. lf a review notice has been issued pursuant to section 193.1142, F.S., the
TRIM Notice may not be sent until The Department has approved the
assessment roll.

Page 228 of 279

Informational Section

SCHOOL DISTRICT TRIM TIMETABLE (Continued)
DAY
77 = September 15
Within 80 days of certification of value but not earlier than 65 days after
certification, the school district shall hold a public hearing on the final budget and
millage rate(s). This hearing is publicized via the TRIM Notice mailed out by the
Property Appraiser.
a. At this hearing, the school district will amend the tentatively adopted budget
and millage rate(s), and publicly announce the percent, if any, by which the recomputed millage exceeds the rolled-back rate.
b. Adopt final millage rate(s) and final budget.
c. If the millage rate adopted exceeds the tentatively adopted rate (as presented
in the TRIM Notice), each taxpayer within the jurisdiction shall be notified of the
increase by first class mail, at the expense of the taxing authority.
WITHIN 3 DAYS OF FINAL HEARING
The resolution or ordinance adopting the final millage rate shall be forwarded to the Property
Appraiser and the Tax Collector.
a. No millage other than approved by referendum may be levied until the resolution or
ordinance to levy is approved by the governing board of the school district and submitted in
a timely manner to the Property Appraiser and the Tax Collector.
b. The receipt of the resolution or ordinance by the Property Appraiser shall be considered
official notice of the millage rate approved by the taxing authority. (s. 200.065(4), F.S.).
Prior to the extension of the rolls, the property appraiser shall notify each taxing authority of
the aggregate change in the assessment roll, if any, from the preliminary roll, including but
not limited to, those changes which result from actions by the value adjustment board or
from correction of errors in the assessment roll.
WITHIN 3 DAYS after receipt of Certification of Final Taxable Value (Form DR-422), the school
district completes and certifies final millage rate(s) to property appraiser.
WITHIN 30 DAYS OF FINAL HEARING Not later than 30 days following adoption of its millage
and budget ordinances or resolutions, each school district shall certify that they have complied with
the provisions of Chapter 200, F.S., to Property Tax Administration Program, Florida Department of
Revenue.

Page 229 of 279

Informational Section

SUMMARY OF REVENUES AND EXPENDITURES
(BY MAJOR OBJECT)
Ten year summary comparisons of revenues and expenditures are provided for each major
fund. The funds presented are General, Debt Service, Capital Projects, Special Revenue FundFood Service, and Special Revenue Fund-Federal. Included in the summary comparisons are
three years of revenue and expenditures forecasts beyond the proposed budget year.

Page 230 of 279

Duval County Public Schools
Summary of Revenues and Expenditures (by Major Object)
General Fund

Revenues:
Local sources
Ad valorem taxes
Interest
Other local
Total local sources

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

Actual

Actual

Actual

Actual

Actual

Actual

Actual

Budget

Projected

Projected

Projected

211,280,515
2,192,423
21,212,317
234,685,255

235,979,646 236,838,885
(147,681)
4,711,364
20,695,193
21,901,689
256,527,158 263,451,938

272,216,105
5,389,201
21,382,774
298,988,080

287,708,806
9,947,585
21,863,732
319,520,123

329,847,178
6,967,826
29,747,621
366,562,625

362,215,798
4,605,959
20,618,811
387,440,568

344,803,610
3,200,000
31,563,986
379,567,596

362,043,791
3,360,000
33,931,285
399,335,075

389,197,075
3,612,000
36,476,131
429,285,206

418,386,855
3,882,900
39,211,841
461,481,597

360,142,880
46,024,561
11,260,596
417,428,037

354,365,513
67,625,397
8,718,946
430,709,856

366,998,649
86,674,856
11,772,485
465,445,990

369,910,723
116,434,524
8,812,523
495,157,770

406,897,878
130,425,086
21,547,551
558,870,515

368,237,774
163,323,513
17,191,294
548,752,581

333,632,194
143,164,147
1,752,336
478,548,677

323,533,067
144,103,091
1,233,462
468,869,620

321,915,402
145,544,122
1,245,797
468,705,320

320,305,825
149,182,725
1,276,942
470,765,491

319,985,519
152,912,293
1,308,865
474,206,677

Federal sources
Reserve Officer Training Corps (ROTC)
Other federal
Total federal sources
Total revenues

559,330
1,183,689
1,743,019
653,856,311

521,436
1,077,076
1,598,512
688,835,526

523,145
1,053,327
1,576,472
730,474,400

611,595
1,518,193
2,129,788
796,275,638

599,255
959,890
1,559,145
879,949,783

551,904
689,160
1,241,064
916,556,270

672,494
1,457,461
2,129,955
868,119,200

550,000
700,000
1,250,000
849,687,216

561,000
714,000
1,275,000
869,315,396

572,220
728,280
1,300,500
901,351,197

583,664
742,846
1,326,510
937,014,784

Expenditures (by object)
Salaries
Employee benefits
Purchased services
Energy services
Materials and supplies
Capital outlay
Other expenditures
Total expenditures

412,125,844
113,141,121
92,319,752
14,277,260
30,635,971
8,683,226
10,666,157
681,849,331

412,345,309
123,924,514
84,127,892
14,717,390
24,760,243
6,912,781
10,576,037
677,364,166

454,419,528
138,574,416
92,824,269
16,788,509
27,813,999
8,293,409
10,087,164
748,801,294

484,026,522
149,225,289
112,530,036
21,417,704
31,333,820
9,852,183
1,989,322
810,374,876

522,909,792
172,577,789
121,169,127
21,535,964
35,338,049
9,991,749
1,875,836
885,398,306

557,259,203
179,266,706
123,891,631
22,460,046
31,831,536
18,321,496
2,401,532
935,432,150

553,829,746
178,770,128
130,761,707
24,230,964
31,223,414
3,870,651
2,008,947
924,695,557

482,671,570
185,815,639
149,604,299
26,590,339
96,870,115
5,528,409
831,202
947,911,573

487,498,286
187,673,795
132,100,342
26,856,242
35,000,000
3,900,000
839,514
873,868,180

497,248,251
191,427,271
134,742,349
27,393,367
35,700,000
3,978,000
856,304
891,345,543

507,193,216
195,255,817
137,437,196
27,941,235
36,414,000
4,057,560
873,430
909,172,454

65,724,310
57,643,620

57,794,503
69,669,563

70,304,340
76,973,649

76,996,709
85,475,020

80,270,461
102,264,615

100,474,629
114,582,410

115,855,743
124,079,125

124,002,259
58,201,925

58,201,925
53,649,141

53,649,141
63,654,795

63,654,795
91,497,125

State Sources
FEFP
Categoricals
Other state
Total state sources

Page 231 of 279

Fund Balance, Beginning of Year
Fund Balance, End of Year

The projected years are not provided for budget planning purposes but only as a rough estimate for future outlook.
The projected years are for informational purposes only and are not for budget information.
General Fund: The major revenue sources in the General Fund are State and Local. Key State revenue is Florida Education Finance Program and Categorical
Funding. Key Local revenue is property taxes. The current trend is that both State and Local revenues are increasing in the General Fund with local revenue increasing
at a higher percentage (7%) as compared to 2.5% ( for ten year period) for State revenue. This trend should continue as the State continues to shift cost locally in order
to meet the escalating cost of Medicaid and Class Size Amendment IX. With the escalating property tax base because of the increased values of homes and continued
growth within Districts is making it easier for State to continue this shift. The increase in State funding will be necessary to meet the requirement of the Class Size
Reduction Amendment. This will result in higher percentage of the increased funding from the state being categoricals funds that are restricted instead of being flexible
funding. The state economy is healthy at this time due to population increases, tourism and reconstruction from hurricane damage.

Informational Section

Source: DCPS Accounting Services and Budget Services

Duval County Public Schools
Summary of Revenues and Expenditures (by Major Object)
Debt Service Funds

Revenues:
State sources
Withheld for SBE Bonds
SBE Bond Interest
SBE/COBI Bond-Proceeds from sale
Total state sources
Local sources
Taxes: District Interest & Sinking
Tax Redemptions
Interest
Total local sources
Total revenues

Page 232 of 279

Other Financing Sources & Transfers
Proceeds of Refunding Bonds
Proceeds from Certificates of Participation
Premium on Refunding Bonds
Payments to Refunded Bond Escrow Agent
Transfers in:
Transfers from Capital Project
Interfund
Total transfers in
Transfers out:
Transfers to General
Transfers to Capital Project
Interfund
Total transfers out
Total Other Financing Sources & Transfers

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

Actual

Actual

Actual

Actual

Actual

Actual

Actual

Budget

Projected

Projected

Projected

3,899,012
8,778
3,907,790

3,907,227
8,284
3,915,511

3,907,397
8,024
3,915,421

3,897,516
3,897,516

3,784,098
27,285
3,811,383

3,806,606
3,806,606

3,707,139
1,105
3,708,244

3,707,140
3,707,140

3,744,211

3,781,654

3,819,470

3,744,211

3,781,654

3,819,470

18,553,243
183,479
167,309
18,904,031
22,811,821

18,415,076
156,229
133,144
18,704,449
22,619,960

18,404,610
210,946
1,080,781
19,696,337
23,611,758

19,053,525
139,254
1,330,721
20,523,500
24,421,016

17,187,155
86,615
1,607,170
18,880,940
22,692,323

8,852,850
111,911
1,792,306
10,757,067
14,563,673

57,331
574,749
632,080
4,340,324

3,707,140

3,744,211

3,781,654

3,819,470

460,712
-

54,000
-

37,608,487
-

44,750
-

-

-

-

-

-

-

-

3,367,664
154,296
3,521,960

4,635,663
4,635,663

7,480,875
7,480,875

9,687,656
9,687,656

7,287,911
7,287,911

15,627,562
15,627,562

15,401,892
15,401,892

15,718,532
15,718,532

14,926,480
14,926,480

14,735,555
14,735,555

(32,100)
(154,296)
(186,396)
3,796,276

4,689,663

45,089,362

9,732,406

7,287,911

15,627,562

15,154,982
35,590,000
50,744,982
1,340,601
35,590,000
36,930,601
13,814,381

15,401,892

15,718,532

14,926,480

14,735,555

Expenditures (by object)
Redemption of Principal
Interest
Dues & Fees
Miscellaneous Expenses
Total expenditures

16,578,409
10,365,856
2,124,502
29,068,767

17,479,506
9,391,069
62,434
26,933,009

19,910,623
9,509,563
1,074,240
30,494,426

19,580,000
9,790,964
71,245
29,442,209

20,735,000
9,278,231
594,390
30,607,621

21,960,000
11,349,352
1,591,375
34,900,727

50,840,000
13,981,719
25,708
64,847,427

7,615,000
11,429,230
36,357
19,080,587

7,915,000
11,124,861
37,084
19,076,945

8,230,000
10,798,409
37,826
19,066,235

8,605,000
9,556,228
38,582
18,199,810

Fund Balances, Beginning of Year
Fund Balances, End of Year

20,495,459
18,034,789

18,034,789
18,411,403

18,389,888
56,596,582

56,596,581
61,307,794

61,307,794
60,680,408

61,787,460
57,077,968

57,258,986
10,566,264

10,566,264
10,594,709

10,594,709
10,980,507

10,980,507
10,622,406

10,622,406
10,977,621

The projected years are not provided for budget planning purposes but only as a rough estimate for future outlook.
The projected years are for informational purposes only and are not for budget information.

Source: DCPS Accounting Services and Budget Services

Informational Section

Debt Service Fund: Revenue received in Debt Service Fund is booking entries from the State to service Debt that the State handles and transfers from Capital Projects funds of 1.50 mills property
tax revenues to service Certificates of Participation (COPS) issuances. Currently, the District has bonded to capacity State funding. At this time the District does not have planned a General
Obligation Bond referendum. The major increase in Debt Service will be transfer from Capital Projects fund to service current and future COPS Issuances, sinking funds, principal and interest
payments.

Duval County Public Schools
Summary of Revenues and Expenditures (by Major Object)
Capital Projects Funds

Revenues:
Local sources
Ad valorem taxes
Interest
Gain on Sale of Investments
Net incr (decr) in fair value of investments
Other local
Total local sources
State Sources
CO&DS Distributed
Interest on undistributed CO&DS
Public Education Capital Outlay
Classrooms First Program
SIT Funds
Effort Index
Class Size Reduction/Capital Funds
Charter School Capital Outlay Funding
Other state
Total state sources
Total revenues

Page 233 of 279

Other Financing Sources & Uses
Proceeds from sale of fixed assets
Loss recoveries
Proceeds from Certificates of Participation
Transfers in:
From General Fund
From Debt Service Fund
Interfund
From Special Revenue
Total Transfers in
Transfers out:
To General Fund
Interfund
To Debt Service Fund
Total Transfers out
Total Other Financing Sources & Uses

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

Actual

Actual

Actual

Actual

Actual

Actual

Actual

Budget

Projected

Projected

Projected

66,595,441
4,031,893
97,425
70,724,759

72,333,061
1,110,513
680,019
74,123,593

78,306,950
4,506,076
959,366
105,200
83,877,592

90,754,793
5,558,177
(885,307)
(165,145)
95,262,518

468,107
84,493
21,164,260
937,982
6,273,559
871,056
305,427
30,104,884
100,829,643

461,957
42,464
7,953,151
1,244,861
6,093,468
716,520
262,520
16,774,941
90,898,534

465,152
54,471
10,311,465
15,235,519
394,486
188,809
26,649,902
110,527,494

476,885
55,936
14,710,125
1,645,000
319,342
118,538
17,325,826
112,588,344

53,550
8,108,648

420,814
5,613,000

39,000,000

32,100
32,100

1,185,141
1,185,141

60,000
60,000

100,507,075
5,619,961

118,009,348
7,626,141
1,091,860
31,194
126,758,543

109,260,092
4,896,877
(78,273)
790,817
114,869,513

88,684,056
285,628
728
88,970,412

84,249,853
3,765,781
88,015,634

92,674,839
4,142,359
96,817,198

101,942,322
4,556,595
106,498,917

25,086,138
678,509
288,026
42,618,516
150,997,502

550,439
101,195
17,027,463
6,034,210
602,875
124,880
24,441,062
151,199,605

640,084
48,546
13,123,000
6,330,982
500,953
258,164
20,901,729
135,771,242

4,169,609
43,287
95,733
4,308,629
93,279,041

526,520
11,388,725
200,000
12,115,245
100,130,879

526,520
11,388,725
200,000
12,115,245
108,932,443

526,520
11,388,725
200,000
12,115,245
118,614,162

1,819,050
970,250

25,000
-

415,000
148,331,808

782,500
44,547
-

27,220,000

27,220,000

-

-

-

34,210

267,796
267,796

-

-

-

-

-

1,679,520
572,430
108,378,986
508,071
107,052
15,950,720

34,210

(17,999,573)
(3,367,664)
(21,367,237)
(13,172,939)

(820,130)
(4,635,663)
(5,455,793)
1,763,162

(24,368,137)
(7,480,875)
(31,849,012)
7,210,988

(21,243,851)
(9,687,656)
(30,931,507)
(28,142,207)

(22,707,322)
(7,287,911)
(29,995,233)
(29,936,023)

(32,868,582)
(15,627,562)
(48,496,144)
100,518,460

(54,890,559)
(15,154,982)
(70,045,541)
(69,218,494)

(32,482,605)
(12,401,892)
(44,884,497)
(17,664,497)

(32,547,570)
(12,463,901)
(45,011,472)
(17,791,472)

(32,612,665)
(12,526,221)
(45,138,886)
(45,138,886)

(32,677,891)
(12,588,852)
(45,266,743)
(45,266,743)

Expenditures (by object)
Library Books
Audio Visual Materials
Building and Fixed Equipment
Furniture, Fixtures and Equipment
Motor Vehicles (including buses)
Land
Improvements other than buildings
Remodeling and renovations
Computer software
Debt Service:
Redemption of principal
Interest
Total expenditures

5,892,495
160,724
28,168,992
22,834,601
646,978
699,490
6,927,277
46,531,886
4,522,678

3,530,506
85,696
23,192,226
13,168,120
7,032,858
1,277,932
7,949,033
56,450,475
8,606,469

1,088,005
62,605
30,636,604
13,950,406
615,902
8,128,355
9,209,930
33,082,267
3,446,626

80,768
35,016
37,670,469
10,227,843
1,098,769
10,592,407
7,707,046
42,881,295
778,072

186,890
39,820
27,399,682
20,954,147
619,237
3,590,183
8,491,582
42,436,119
10,856,770

120,743
25,458
38,939,529
18,801,004
20,623,397
8,369,477
56,618,284
461,832

107,888
5,120
90,495,813
21,825,862
118,802
12,860,794
49,607,656
330,633

475,813
30,000
40,537,107
54,205,609
1,000,000
18,836,705
11,764,917
88,262,515
118,754

485,329
30,600
27,347,849
26,289,721
4,213,439
7,000,215
44,027,765
121,129

495,036
31,212
13,894,806
8,815,516
4,297,708
7,140,220
29,908,321
123,552

504,937
31,836
17,172,702
5,991,826
4,383,662
8,783,024
33,506,487
126,023

116,385,121

121,293,315

100,220,700

111,071,685

114,574,430

143,959,724

175,352,568

6,384
215,237,804

109,516,048

64,706,369

70,500,497

Fund Balances, Beginning of Year
Fund Balances, End of Year

237,293,781
208,565,364

208,565,364
179,933,745

178,785,973
196,303,755

192,368,166
165,742,618

161,756,164
168,243,213

171,149,874
278,908,215

276,720,122
167,920,302

167,908,546
28,285,286

28,285,286
1,108,645

1,108,645
195,832

195,832
3,042,755

Capital Projects Fund: State and Local revenue sources are the primary funding sources for Capital Projects fund. Key State revenue sources are Public Education Capital Outlay (PECO), Capital Outlay and Debt Service (CO&DS) and Class Size Reduction
(CSR) funds. Key local revenue is property taxes. Trend for State revenue has been in a decreasing mode but local property taxes revenue have been increasing. State PECO and CO&DS funds should remain about the same. State Class Size Reduction
funds will have to increase exponentially in order for school districts to meet class size amendment (depends on legislative appropriations). Without PECO and CO&DS funds increasing property tax revenues will have to be pledged fro Certificates of
Participation (COPS) to meet construction needs of the District.
Source: DCPS Accounting Services and Budget Services

Informational Section

The projected years are not provided for budget planning purposes but only as a rough estimate for future outlook.
The projected years are for informational purposes only and are not for budget information.

Duval County Public Schools
Summary of Revenues and Expenditures (by Major Object)
Special Revenue Fund-Food Service

Revenues:
Local sources
Food service sales
Interest and other
Total local sources

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

Actual

Actual

Actual

Actual

Actual

Actual

Actual

Budget

Projected

Projected

Projected

Page 234 of 279

15,150,023
123,610
15,273,633

15,534,715
170,376
15,705,091

15,175,542
205,100
15,380,642

14,897,271
899,533
15,796,804

13,827,393
1,155,608
14,983,001

14,564,168
101,580
14,665,748

15,046,170
799,829
15,845,999

17,783,523
199,000
17,982,523

17,819,090
199,398
18,018,488

17,854,728
199,797
18,054,525

17,890,438
200,196
18,090,634

State sources
Food service supplements
Other
Total state sources

921,986
20,555
942,541

840,497
19,662
860,159

833,736
19,253
852,989

798,710
18,077
816,787

822,779
17,219
839,998

850,950
850,950

857,567
5,406
862,973

855,300
855,300

857,011
857,011

858,725
858,725

860,442
860,442

Federal sources
National School Lunch Act
USDA
Other
Total federal sources
Total revenues

22,626,922
2,363,411
24,990,333
41,206,507

22,769,515
1,969,911
24,739,426
41,304,676

23,744,362
2,595,973
26,340,335
42,573,966

23,894,659
1,853,172
25,747,831
42,361,422

24,251,910
2,161,398
26,413,308
42,236,307

25,184,997
785,959
25,970,956
41,487,654

26,787,024
808,719
36,746
27,632,489
44,341,461

24,560,441
2,612,837
27,173,278
46,011,101

24,609,562
2,618,063
27,227,625
46,103,123

24,658,781
2,623,299
27,282,080
46,195,329

24,708,099
2,628,545
27,336,644
46,287,720

Expenditures (by object)
Salaries
Employee benefits
Purchased services
Energy Services
Materials and supplies
Capital Outlay **
Other (includes indirect cost)

13,266,899
4,241,801
2,700,939
725,938
17,368,321
411,296
1,535,155

Total expenditures

40,250,349

13,864,031
4,015,568
2,588,620
711,007
19,381,800
1,773,118
1,130,877
43,465,021

13,611,136
4,845,972
3,370,415
733,235
17,904,064
385,128
999,623
41,849,573

4,477,582
2,194,333
30,871,776
783,143
3,851,883
4,457,918
588,424
47,225,059

4,284,113
2,232,985
32,584,462
982,013
3,343,314
1,094,248
629,525
45,150,660

3,995,364
1,936,860
33,608,968
1,082,869
2,200,914
58,375
153,694
43,037,044

3,543,563
1,688,211
34,358,340
987,152
2,625,712
18,950
516,784
43,738,712

4,024,623
1,712,352
35,810,401
1,077,897
2,630,704
150,000
525,980
45,931,957

4,032,672
1,715,777
35,882,022
1,080,053
2,635,965
150,300
527,032
46,023,821

4,040,738
1,719,208
35,953,786
1,082,213
2,641,237
150,601
528,086
46,115,869

4,048,819
1,722,647
36,025,693
1,084,377
2,646,520
150,902
529,142
46,208,100

Fund Balance, Beginning of Year
Fund Balance, End of Year

9,346,501
10,432,071

10,432,072
8,396,927

8,396,927
9,200,652

9,200,652
4,515,154

4,515,154
1,709,971

1,785,331
1,103,457

1,159,568
1,762,317

1,762,317
1,841,461

1,841,461
1,920,763

1,920,763
2,000,224

2,000,224
2,079,844

* Projected Years-2% increase-does not include any new or additional programs or services.
The projected years are not provided for budget planning purposes but only as a rough estimate for future outlook.
The projected years are for informational purposes only and are not for budget information.
** One year increase in Capital Outlay for retooling
Special Revenue Fund-Food Service: The trend for local revenue has been an increase as meal sales have increased. Even with the student
population decreasing, the District forecasts an increase in meal sales. Federal revenue has increased as federal contributions have increased for
free and reduced meals.

Informational Section

Source: DCPS Accounting Services and Budget Services

Duval County Public Schools
Summary of Revenues and Expenditures (by Major Object)
Special Revenue Fund-Federal

Revenues:
Local sources
Miscellaneous local
Total local sources
Federal sources
Federal direct
Federal through state
Total federal sources
Total revenues

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

Actual

Actual

Actual

Actual

Actual

Actual

Budget

Projected

Projected

Projected

Projected

-

81,971
81,971

88,091
88,091

88,143
88,143

84,176
84,176

82,435
82,435

77,944
77,944

58,582
58,582

58,641
58,641

58,699
58,699

58,758
58,758

6,679,368
60,778,040
67,457,408
67,457,408

7,018,189
69,106,711
76,124,900
76,206,871

5,050,753
70,621,325
75,672,078
75,760,169

6,428,014
82,595,479
89,023,493
89,111,636

5,581,362
85,902,771
91,484,133
91,568,309

4,409,710
75,281,363
79,691,073
79,773,508

10,221,242
75,278,470
85,499,712
85,577,656

7,749,427
101,772,466
109,521,893
109,580,475

7,757,176
101,874,238
109,631,415
109,690,055

7,764,934
101,976,113
109,741,046
109,799,746

7,772,699
102,078,089
109,850,787
109,909,545

33,114,863
8,809,272
11,515,004

36,542,713
11,279,335
15,313,205
22,700
5,353,957
3,121,047
3,155,202
74,788,159

40,685,352
12,854,690
19,764,914
36,211
4,610,802
5,407,002
3,405,500
86,764,471

40,614,902
13,381,443
21,071,975
50,632
2,817,288
5,770,614
2,907,616
86,614,470

37,941,234
12,708,380
19,387,772
52,196
2,798,273
2,242,976
2,258,771
77,389,602

36,630,168
11,897,416
20,082,328
42,153
5,461,010
3,102,067
2,449,115
79,664,257

48,091,260
19,041,532
25,338,611
13,800
11,553,183
2,370,419
3,171,670
109,580,475

48,139,351
19,060,574
25,363,950
13,814
11,564,736
2,372,789
3,174,842
109,690,055

48,187,491
19,079,634
25,389,314
13,828
11,576,301
2,375,162
3,178,017
109,799,746

48,235,678
19,098,714
25,414,703
13,841
11,587,877
2,377,537
3,181,195
109,909,545

Page 235 of 279

Expenditures (by object)
Salaries
Employee benefits
Purchased services
Energy Services
Materials and supplies
Capital outlay
Other expenditures
Total expenditures

4,296,211
3,737,709
4,216,028
65,689,087

35,036,427
10,368,047
15,828,569
29,947
5,272,634
5,349,271
3,391,814
75,276,709

Transfers to general fund (Medicaid)
Total expenditures and transfers

1,768,321
67,457,408

930,162
76,206,871

972,010
75,760,169

2,347,165
89,111,636

4,953,839
91,568,309

2,383,906
79,773,508

5,913,399
85,577,656

109,580,475

109,690,055

109,799,746

109,909,545

-

-

-

-

-

-

-

-

-

-

-

Fund Balance (Not Applicable)

* Projected Years assume 1% increase and does not include any new or additional programs or services.
The projected years are not provided for budget planning purposes but only as a rough estimate for future outlook.
The p
projected
purposes
only
j
yyears are for informational p
p
y and are not for budget
g information.
Special Revenue Fund-Federal: Due to the budget constraints of the federal government over the coming years, projected funding increases will be slight.
However funding fro No Child Left Behind and other Federal mandates should continue.

Source: DCPS Accounting Services and Budget Services

Informational Section

Informational Section

STUDENT ENROLLMENT PROJECTIONS
(FTE AND COFTE)
FORECASTING AND ESTIMATING METHODOLOGY
The Department of Education’s FTE forecasting software is a Web based environment.
Forecasting begins with information on births, 3 & 4 year olds, and non-promotions. Historical
FTEs are entered through the current FTE count.
Forecasts are produced by comparing historical FTE to the annualized FTE for the current
year.
Steps:
1.

The software first forecasts district totals by grade. This determines grade progression
ratios, which is the number of students who continue from one grade to the next.

2.

The software lists the best models to create the next years’ forecast. The Models indicate
how the Grade Progression ratios are calculated.

MODEL
1, A
2, B
3, C
4, D
5, E
6, F
7, G
8, H
9, I

Weights Used for Cohort Ratios
Year-1
Year-2
Year-3
Year-4
1
1
1
1
1
1
1
1
1
1
1
1
1
5
4
3
2
4
3
2
1
3
2
1
2
1
1

Year-5
1

1

Year-1 denotes the most recent historical year.
The software produces forecasts using the different models (1-9 and A-I). The models with
numbers (1-9) use Kindergarten as the Cohort date for grade one. The models with letters
(A-I) use birth rates 6 years before as the Cohort data for grade one. The software
compares the annualized current year to the various model estimates for the same year.
The software will list the best 12 models. Districts may select any model in which the
forecasting error rate is acceptable. (The model that is closest to the intersection of the
mean and maximum absolute deviation are the suggested models.) Assuming the error
rate is acceptable, and no bias adjustments are necessary, and the simulation results are
satisfactory, select the best forecasting model.
3.

Program totals are then calculated using the forecasted district grade FTE and using
historical percentages. I.e., if this year 90% of ninth grade is in Basic Education, then the
software will place 90% of the forecasted ninth graders in Basic Education. This is called
“continuation of current programs’ forecast. Growth in a particular program is due to more
students in the district, not to policy changes that would expand the program.

Page 236 of 279

Informational Section

FORECASTING AND ESTIMATING METHODOLOGY (Continued)
4.

The final step is to fine tune the forecast by using the narrative justification process. District
staff has local knowledge of potential changes to the normal FTE patterns due to legislative
changes, local School Board decisions impacting district program, new housing
developments, new industry, and opening/closing private/public schools.

5.

The Estimating Enrollment Conference monitors the districts projected FTE. The EEC is
composed of the Commissioner of Education or his designee, Governor’s office staff, EDR
(Economic and Demographic Research) staff, House Fiscal Responsibility staff and Senate
Ways and Means staff. The EEC develops the official information on school district
enrollment for state planning and budgeting by reviewing school districts’ forecasted FTE
and approving a consensus forecast.

6.

For capping purposes, FTE is categorized in two groups. Group 1 includes Basic (FTE
lines 101, 102 and 103) and Basic with ESE Services (FTE lines 111, 112, 113), which is
not capped. Group 2 includes ESOL, Vocational and ESE Support Level IV and V students
(FTE lines 130, 300, 254 and 255), which is capped.
Districts over projecting FTEs will result in a reduction of the Basic Student Allocation
(BSA) for all districts. Districts under projecting FTEs will result in districts being capped-Districts will only receive funding for the Group 2 FTE that was reported in the original
projection.

7.

FTE may shift from Group 2 to Group 1, if a district’s percentage of FTE in Group 2
exceeds certain thresholds. If the Enrollment Conference shifts FTE from Group 2 to Group
1 and the districts forecast of Group 2 FTE was correct, the district receives funding for
these FTE at a weight of 1.0.

Page 237 of 279

ACTUAL AND ESTIMATED REGULAR TERM FTE FOR DUVAL AS OF JULY, 2009

PreK
Kindergarten
Grade 1
Grade 2
Grade 3
Grade 4
Grade 5
Grade 6
Grade 7
Grade 8
Grade 9
Grade 10
Grade 11
Grade 12

1989-90

1990-91

1991-92

1992-93

1993-94

1994-95

1995-96

1996-97

1997-98

1998-99

1999-2000

2000-2001

308.35
10,182.67
10,619.51
9,647.60
9,429.73
9,168.53
8,487.62
7,249.35
8,220.36
7,529.57
7,023.17
7,336.90
5,649.54
5,119.15

359.72
10,355.08
10,813.62
10,137.78
9,705.28
9,546.46
9,008.45
7,738.74
8,175.70
7,594.02
7,558.01
7,251.22
5,748.14
4,955.22

435.07
10,698.29
10,928.44
10,369.25
10,114.28
9,811.76
9,424.29
8,946.94
8,894.22
7,690.01
8,137.62
7,048.90
5,703.26
4,996.91

530.98
10,316.97
10,735.77
10,715.18
10,276.65
10,126.51
9,599.01
9,625.85
8,927.15
7,933.19
8,235.94
7,241.56
5,636.23
4,961.47

586.90
10,511.25
10,573.14
10,577.27
10,474.32
10,104.04
9,937.02
9,573.13
9,406.20
8,280.00
8,636.06
7,398.30
5,711.38
5,046.14

813.31
10,443.06
10,799.92
10,260.26
10,432.38
10,332.37
9,941.11
10,032.31
9,398.13
8,633.45
8,900.31
7,671.66
5,745.38
5,069.71

1,000.11
10,612.68
10,893.04
10,529.61
10,266.46
10,361.85
10,191.32
10,104.72
9,926.27
8,815.43
9,792.54
7,655.84
5,896.88
4,905.98

1,038.39
10,595.77
11,081.62
10,568.04
10,465.06
10,282.79
10,230.70
10,331.75
9,728.34
9,364.20
10,097.01
7,757.00
6,227.02
5,129.66

984.75
10,505.38
10,933.02
10,778.51
10,426.65
10,410.01
10,107.22
10,382.75
9,992.47
9,195.66
10,651.05
7,883.45
6,470.73
5,267.55

1,010.01
10,464.41
10,817.91
10,601.39
10,780.69
10,405.93
10,146.19
10,317.14
10,119.22
9,386.85
11,284.43
7,699.44
6,414.05
5,119.03

976.21
9,733.35
10,661.43
10,341.18
10,477.49
10,644.95
10,068.24
10,257.77
9,975.02
9,194.17
12,453.52
6,995.17
6,242.27
5,099.89

927.32
9,762.91
10,006.22
10,517.51
10,486.86
10,508.28
10,342.85
10,679.01
10,329.21
9,122.06
12,599.52
6,805.50
6,267.23
5,133.52

105,972.05 108,947.44 113,199.24 114,862.46 116,815.15 118,473.36 120,952.73 122,897.35 123,989.20 124,566.69 123,120.66 123,488.00

Page 238 of 279

PreK
Kindergarten
Grade 1
Grade 2
Grade 3
Grade 4
Grade 5
Grade 6
Grade 7
Grade 8
Grade 9
Grade 10
Grade 11
Grade 12

2001-2002

2002-2003

2003-2004

2004-2005

2005-2006

2006-2007

2007-2008

2008-2009

2009-2010

2010-2011

2011-2012

2012-2013

971.72
9,904.89
10,073.26
9,895.87
10,695.60
10,696.18
10,195.67
10,974.52
10,417.94
9,522.10
12,129.23
7,389.88
6,508.62
5,651.07

1,035.87
10,160.01
10,043.33
9,843.74
10,046.03
10,885.42
10,217.65
10,788.35
10,620.29
9,618.83
12,394.54
7,803.06
6,782.62
5,744.45

1,040.91
10,599.99
10,151.24
9,999.09
10,503.03
9,531.23
10,591.32
10,746.65
10,531.39
10,094.89
11,720.18
8,527.71
7,286.46
6,048.20

1,033.53
10,730.42
10,645.75
9,942.50
10,564.73
9,797.07
9,383.95
10,927.00
10,508.45
9,963.10
11,959.67
8,427.56
7,451.97
6,293.71

966.67
10,716.61
10,664.41
10,335.33
10,446.90
9,958.41
9,583.80
10,017.84
10,283.19
9,820.95
11,815.17
8,329.63
7,555.89
6,626.88

892.36
10,690.08
10,720.50
10,205.20
10,521.71
9,942.05
9,649.46
9,846.45
9,647.76
9,408.62
11,628.83
8,371.78
7,340.19
7,083.84

866.78
10,452.13
10,660.96
10,279.88
10,374.06
9,809.86
9,553.56
9,600.65
9,463.61
8,919.64
10,793.93
9,362.66
8,067.83
6,555.59

910.90
10,358.61
10,544.84
10,311.06
10,511.74
9,789.23
9,494.51
9,687.80
9,303.66
8,844.07
10,026.66
9,198.56
8,127.89
6,526.24

911.15
10,540.96
10,347.87
10,191.76
10,602.64
9,683.47
9,361.50
9,289.60
9,285.52
8,654.90
9,561.51
8,740.34
8,636.78
7,533.31

984.73
10,724.28
10,553.18
10,013.57
10,419.07
9,860.31
9,365.47
9,420.21
9,009.43
8,640.05
9,714.97
8,131.42
8,055.21
7,376.10

981.00
11,417.12
10,756.07
10,213.97
10,264.77
9,702.28
9,548.22
9,415.98
9,121.14
8,425.25
9,629.19
8,154.30
7,556.75
6,855.92

969.30
11,651.57
11,433.03
10,432.77
10,465.41
9,561.29
9,411.89
9,571.93
9,140.95
8,532.87
9,320.63
8,122.69
7,537.95
6,410.24

125,026.55 125,984.19 127,372.29 127,629.41 127,121.68 125,948.83 124,761.14 123,635.77 123,341.31 122,268.00 122,041.96 122,562.52

Informational Section

Note: Does not include Summer Department of Juvenile Justice (DJJ) FTE.
Source: Ram Krishnam, Florida Department of Education

Informational Section

UNWEIGHTED FTE BY PROGRAM CATEGORIES
Prog
No.
101
102
103
111
112
113
130

Program Name
K-3 Basic
4-8 Basic
9-12 Basic
K - 3 Basic with ESE Services
4 - 8 Basic with ESE Services
9 - 12 Basic with ESE Services
Intensive English
Subtotal (101-133)

254 Support Level IV
255 Support Level V
Subtotal (201-215), (251-255)
300 Vocational
Subtotal (300), (301-316)

Total K-12 (101-316)

UFTE
2002-03
32,086.74
38,900.76
24,456.68
7,909.71
11,135.41
4,174.42
1,996.67
120,660.39

UFTE
2003-04
32,837.70
39,135.50
24,907.22
8,231.03
11,107.96
4,640.57
2,282.49

UFTE
2004-05
33,226.22
38,184.85
25,375.43
8,296.57
10,964.18
4,821.17
2,747.54

UFTE
2005-06
33,774.02
37,458.85
25,496.32
7,943.23
10,712.37
4,956.14
2,923.94

4TH CALC PROJECTED
UFTE
UFTE
2008-09
2009-10
34,909.30
34,959.30
35,991.81
35,323.85
24,760.88
25,166.55
6,409.17
6,339.48
9,783.45
9,612.69
5,526.54
5,512.33
2,731.22
2,695.97

UFTE
2006-07
34,292.72
36,555.12
25,530.82
7,291.10
10,434.15
5,273.64
2,940.99

UFTE
2007-08
34,540.77
35,913.40
25,299.10
6,620.41
9,940.60
5,615.78
2,969.12

123,142.47 123,615.96 123,264.87 122,318.54

120,899.18

120,112.37

119,610.17

892.90
419.60

888.79
358.01

888.79
358.01

879.17
367.51

883.62
382.43

894.25
418.36

923.75
364.73

959.36
383.35

1,312.50

1,246.80

1,246.80

1,246.68

1,266.05

1,312.61

1,288.48

1,342.71

4,140.39

3,092.91

3,092.91

2,885.04

2,445.24

2,623.01

2,329.44

2,388.43

4,140.39

3,092.91

3,092.91

2,885.04

2,445.24

2,623.01

2,329.44

2,388.43

127,482.18 127,955.67 127,396.59 126,029.83

124,834.80

123,730.29

123,341.31

126,113.28

Page 239 of 279

Informational Section

WEIGHTED FTE BY PROGRAM CATEGORIES
Prog
No.
101
102
103
111
112
113
130

Program Name
K-3 Basic
4-8 Basic
9-12 Basic
K - 3 Basic with ESE Services
4 - 8 Basic with ESE Services
9 - 12 Basic with ESE Services
Intensive English

Subtotal (101-133)
254 Support Level IV
255 Support Level V
Subtotal (201-215), (251-255)
300 Vocational
Subtotal (300), (301-316)
Total K-12 (101-316)

WFTE
2002-03
32,247.17
38,900.76
27,440.39
7,949.26
11,135.41
4,683.70
2,545.75

4TH CALC PROJECTED
WFTE
WFTE
2008-09
2009-10
37,213.31
37,546.29
35,991.81
35,323.85
26,048.45
25,997.05
6,832.18
6,808.60
9,783.45
9,612.69
5,813.92
5,694.24
3,056.24
3,030.27

WFTE
2003-04
32,903.38
39,135.50
28,394.23
8,247.49
11,107.96
5,290.25
2,962.67

WFTE
2004-05
33,624.93
38,184.85
28,727.52
8,396.13
10,964.18
5,457.56
3,577.30

WFTE
2005-06
34,381.95
37,458.85
28,377.40
8,086.21
10,712.37
5,516.18
3,853.75

WFTE
2006-07
35,492.97
36,555.12
27,777.53
7,546.29
10,434.15
5,737.72
3,749.76

WFTE
2007-08
36,198.73
35,913.40
26,968.84
6,938.19
9,940.60
5,986.42
3,562.94

124,902.44 128,041.48
3,525.17
3,508.94
2,345.98
2,001.63

128,932.47
3,470.96
2,054.75

128,386.71
3,271.38
1,768.34

127,293.54
3,299.44
1,989.02

125,509.12
3,241.66
2,117.74

124,739.36
3,297.79
1,812.71

124,012.99
3,376.95
1,860.78

5,525.71
3,424.54

5,039.72
3,272.42

5,288.46
2,834.03

5,359.40
2,935.15

5,110.50
2,508.81

5,237.73
2,507.85

5,871.15
4,910.50

5,510.57
3,680.56

4,910.50

3,680.56

3,424.54

3,272.42

2,834.03

2,935.15

2,508.81

2,507.85

135,684.09 137,232.61

137,882.72

136,698.85

135,416.03

133,803.67

132,358.67

131,758.57

Page 240 of 279

Informational Section

FULL TIME EQUIVALENT STUDENTS
2002‐03 THROUGH 2009‐10

180,000 
160,000 
140,000 
120,000 
100,000 
80,000 
60,000 
40,000 
20,000 

2002‐03  2003‐04  2004‐05  2005‐06  2006‐07  2007‐08  2008‐09  2009‐10 
Actual
Actual
Actual
Actual
Actual
Actual 4th Calc Projected
UNWEIGHTED FTE
WEIGHTED FTE

FTE BY PROGRAM 2009‐10
140,000.00 

119,610.17 

124,012.99 

120,000.00 
100,000.00 
80,000.00 
60,000.00 
40,000.00 
20,000.00 

1,342.71 
1 342 71 5,237.73 

2,388.43 
2 388 43 2,507.85 


Basic Education

Exceptional Education
UNWEIGHTED FTE

Vocational Education

WEIGHTED FTE

FOUR YEAR TREND IN UNWEIGHTED FTE
126,500.00 
126,000.00 
125,500.00 
125,000.00 
124,500.00 
124,000.00 
123,500.00 
123,000.00 
122,500.00 
122,000.00 
121,500.00 

126,029.83 
124,834.80 
123,730.29 

2006‐07 Actual 2007‐08 Actual 2008‐09 4th Calc

Source: DCPS, Budget Services

Page 241 of 279

123,341.31 

2009‐10 
Projected

Informational Section

HISTORICAL PRE-KINDERGARTEN DATA - REGULAR TERM
Type of FTE

2000-01

Total Pre-Kindergarten

2,171.00

FTE Generating Pre-Kindergarten

Non FTE Generating Pre-Kindergarten

927.32

1,243.68

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

2,444.00 2,214.00 2,004.00 1,494.00 1,443.00 1,538.00 1,545.00 1,403.00 1,435.00

971.72 1,035.87 1,040.93 1,034.03

1,472.28 1,178.13

963.07

459.97

966.67 1,039.76

866.78

910.90

911.15

476.33

678.22

492.10

523.85

498.24

Source: DCPS, Budget Services and Student Information Systems

Notes: Total Pre-Kindergarten as of 20 day count
FTE Generating Pre-Kindergarten for 2009-10 comes from projections for 2009-10.

Page 242 of 279

#

Duval Total
2010 Capital Outlay FTE Forecast

Grade

Actual
2006-07

Actual
2007-2008
5

Lagged Birth
Bir Data for K

3
4
5
6
7
8
9
#
#
#
#
#
#
#

PreK
Grade K
Grade 1
Grade 2
Grade 3
Grade 4
Grade 5
Grade 6
Grade 7
Grade 8
Grade 9
Grade 10
Grade 11
Grade 12

6

12,163
C06-07
672.87
10,551.39
10,555.24
10,004.99
10,295.87
9,649.97
9,393.03
9,435.37
9,163.78
8,969.37
11,019.61
7,913.95
6,934.66
6,706.40
121,266.50

Actual
2008-2009

618.43
10,307.22
10,478.47
10,071.19
10,110.48
9,562.80
9,254.10
9,098.32
8,969.86
8,460.71
10,124.07
8,797.87
7,480.50
6,259.51
119,593.53
(1,672.97)

Page 243 of 279

Grade Level
Summary
PreK-5
6-8
9-12
PreK - G12

61,123.36
27,568.52
32,574.62
121,266.50

7

12,105
C07-08

60,402.69
26,528.89
32,661.95
119,593.53

Projected
2009-2010
8

12,251
C08-09
601.05
10,230.61
10,391.12
10,127.65
10,283.67
9,533.02
9,229.18
9,098.71
8,723.44
8,328.62
9,293.84
8,555.38
7,520.29
6,086.81
118,003.39
(1,590.14)

60,396.30
26,150.77
31,456.32
118,003.39

Growth
Summary *
PreK-5
6-8
9-12
PreK - G12

Projected
2010-2011
9

12,617
C09-10

Projected
2011-2012

590.40
10,425.18
10,186.92
10,020.26
10,382.76
9,445.38
9,094.05
8,755.32
8,606.51
8,087.07
8,797.39
8,023.70
7,908.96
7,012.74
117,336.64
(666.75)

60,144.95
25,448.90
31,742.79
117,336.64

-

10

12,746
C10-11

Projected
2012-2013

650.65
10,607.38
10,403.54
9,835.57
10,211.05
9,630.40
9,113.93
8,891.56
8,380.90
8,000.12
8,919.91
7,406.76
7,273.73
6,764.97
116,090.47

11

13,615
C11-12

(250.02)

Projected
2014-2015
12

13,841
C12-13

648.19
11,290.60
10,602.19
10,046.32
10,050.25
9,485.09
9,302.19
8,908.79
8,504.46
7,821.99
8,800.47
7,410.59
6,771.62
6,197.70
115,840.45

(1,246.17)

Projected
2013-2014

13

13,511
C13-14

Projected
2015-2016
14

13,515
C14-15

Projected
2016-2017
15

13,623
C15-16

Projected
2017-2018
16

13,700
C16-17

Projected
2018-2019
17

13,749
C17-18

Projected
2019-2020
18

13,838
C18-19

13,970
C19-20

640.46
11,520.90
11,264.93
10,261.03
10,257.61
9,339.47
9,177.51
9,070.66
8,549.62
7,940.58
8,557.81
7,363.85
6,739.30
5,747.35
116,431.08

643.11
11,287.74
11,544.79
10,903.88
10,502.99
9,526.40
9,048.16
8,957.10
8,718.58
8,012.55
8,560.79
7,222.08
6,760.33
5,697.26
117,385.76

647.50
11,274.75
11,364.25
11,217.34
11,153.92
9,757.28
9,236.85
8,821.51
8,651.41
8,189.48
8,563.39
7,230.97
6,720.01
5,692.60
118,521.26

650.48
11,358.58
11,354.71
11,088.43
11,535.16
10,356.48
9,471.44
8,974.22
8,546.62
8,168.20
8,657.38
7,265.57
6,779.99
5,636.51
119,843.77

653.75
11,423.67
11,432.48
11,072.86
11,449.93
10,717.45
10,049.83
9,197.36
8,674.74
8,075.27
8,654.21
7,338.23
6,817.52
5,686.40
121,243.70

658.99
11,466.27
11,499.31
11,143.82
11,427.57
10,651.73
10,402.70
9,737.25
8,884.24
8,180.45
8,573.10
7,348.48
6,879.85
5,718.13
122,571.89

665.51
11,538.57
11,543.39
11,209.81
11,491.60
10,629.50
10,343.73
10,094.36
9,380.82
8,371.23
8,651.82
7,294.00
6,899.49
5,770.45
123,884.28

672.85
11,645.87
11,613.50
11,253.99
11,559.73
10,686.15
10,321.75
10,064.03
9,738.51
8,819.78
8,831.70
7,339.40
6,862.26
5,786.71
125,196.23

590.63

954.68

1,135.50

1,322.51

1,399.93

1,328.19

1,312.39

1,311.95

60,452.52
25,272.58
30,365.37
116,090.47

61,424.83
25,235.24
29,180.38
115,840.45

62,461.91
25,560.86
28,408.31
116,431.08

63,457.07
25,688.23
28,240.46
117,385.76

64,651.89
25,662.40
28,206.97
118,521.26

65,815.28
25,689.04
28,339.45
119,843.77

66,799.97
25,947.37
28,496.36
121,243.70

67,250.39
26,801.94
28,519.56
122,571.89

67,422.11
27,846.41
28,615.76
123,884.28

67,753.84
28,622.32
28,820.07
125,196.23

49.83
49.83

972.31
972.31

1,037.08
111.96
1,149.04

995.16
127.37
1,122.53

1,194.82
1,194.82

1,163.39
0.81
1,164.20

984.69
258.33
156.91
1,399.93

450.42
854.57
23.20
1,328.19

171.72
1,044.47
96.20
1,312.39

331.73
775.91
204.31
1,311.95

*Growth for the first year is the difference between the current year and the highest of the three previous years.
Subsequent growth is the difference between each year and the prior year. Negative differences are shown as 0.

Informational Section

Source: FDOE Final Capital Outlay FTE Forecast, September 1, 2009

Informational Section

ACTUAL AND PROJECTED CAPITAL OUTLAY FTE (COFTE)
(REGULAR TERM)
Actual & Projected Capital Outlay FTE (COFTE)
Regular Term Only
2006‐2007  through 2019‐2020

126,000.00 

124,000.00 

122,000.00 

120,000.00 

118,000.00 

116,000.00 

114,000.00 

112,000.00 

110,000.00 
Actual
Actual
Actual Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected
2006‐07 2007‐2008 2008‐2009 2009‐2010 2010‐2011 2011‐2012 2012‐2013 2013‐2014 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020

Source: FDOE Final Capital Outlay FTE Forecast, September 1, 2009.

Page 244 of 279

Informational Section

PERSONNEL

TEACHERS BASE SALARIES (10 MONTH)

Fiscal Year

Minimum Salary

Maximum Salary

Average Salary

1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010*

$23,000
$24,000
$24,782
$25,500
$26,200
$27,510
$28,155
$30,000
$30,000
$31,000
$32,750
$35,200
$37,000
$37,300
$37,300

$44,976
$45,976
$47,475
$49,131
$50,800
$53,340
$54,647
$57,648
$57,648
$60,489
$63,816
$67,566
$70,891
$71,391
$71,391

$31,907
$33,032
$32,779
$34,975
$36,116
$37,913
$38,392
$41,380
$42,182
$41,513
$42,813
$45,895
$48,649
$47,900
$47,900

Source: DCPS Business Services and Budget Services
*2010 negotiations not finalized as of September, 2009

Page 245 of 279

Informational Section

STAFF PROFILES BY POSITION TYPE
The chart below reflects the staff profiles of the total positions in the district. The positions
shown are from a State required report that is released each February for valid comparison
purposes.
STAFF PROFILES BY POSITION TYPE
Actual
20062007

Position Type
Instruction
Principals
Assistant Principals
Deans
Teachers
Guidance
Librarians
Paraprofessionals
Support Services
Superintendent
Assoc. Superintendent-Instructional
Assoc. Superintendent-Non-Instructional
Dir., Sup., Coordinator - Instructional
Dir., Sup., Coordinator - Non-Instructional
Consultants, Supervisors - Instructional
Community Schools Coordinators
Social Workers
Psychologists
Instructional Specialists
Non-Instructional Specialists
Technicians
Clerical/Secretarial
Service Workers
Skilled Crafts
Unskilled Laborers
Total all personnel

Actual
20072008

Actual
20082009

Projected
20092010

Difference

158
255
1
8,744
236
143
1,243

155
248
0
8,393
238
141
1,219

158
257
0
7,975
235
133
1,167

159
258
0
7,880
297
123
1,074

1
1
0
-95
62
-10
-93

1
11
3
103
101
15
0
38
58
402
142
89
1,287
624
228
44

1
13
2
90
121
10
0
37
59
493
141
102
1,271
563
229
43

1
11
2
95
129
11
0
38
54
490
164
101
1,212
536
223
40

1
11
1
97
120
11
0
36
53
482
154
96
1,258
523
211
40

0
0
-1
2
-9
0
0
-2
-1
-8
-10
-5
46
-13
-12
0

13,926

13,569

13,032

12,885

-147

Source: Department of Education EE05 reports dated 2/07, 2/08, 2/09,Budget 2010

The official employee reports (EE05) is produced in October and November of each school year
and is released in February. At this time, the official employee report for 2009 is not available. The
District unofficial employee count (full-time positions) as of June, 2009 is as follows:
Teachers
Psychologists/Specialists
Administrators
Support Personnel
Part – Time
Total Employees

8,609
191
709
3,376
1,364
14,249

Note: Start of School year official Staff Report is issued in February 2009
Source: DCPS Human Resources Department, Employee Position Code report as of 7/2/09

Page 246 of 279

Informational Section

DEBT AND AMORTIZATION SCHEDULES
The current debt and amortization schedules for long term debt of the District are provided.
Principal and interest payments for the current school year are shaded.

Page 247 of 279

Financial Section
State of Florida
State Board of Education Capital Outaly Bonds, 1999 Series A
Duval County School District
Debt Service Schedule
Date
7/1/1999
1/1/2000
7/1/2000
1/1/2001
7/1/2001
1/1/2002
7/1/2002
1/1/2003
7/1/2003
1/1/2004
7/1/2004
1/1/2005
7/1/2005
1/1/2006
7/1/2006
1/1/2007
7/1/2007
1/1/2008
7/1/2008
1/1/2009
7/1/2009
1/1/2010
7/1/2010
1/1/2011
7/1/2011
1/1/2012
7/1/2012
1/1/2013
7/1/2013
1/1/2014
7/1/2014
1/1/2015
7/1/2015
1/1/2016
7/1/2016
1/1/2017
7/1/2017
1/1/2018
7/1/2018
1/1/2019

Principal

Coupon

80,000.00

4.250000

80,000.00

4.250000

80,000.00

4.250000

75,000.00

4.250000

80,000.00

4.000000

80,000.00

4.000000

85,000.00

4.000000

85,000.00

4.000000

85,000.00

4.000000

85,000.00

4.000000

90,000.00

4.375000

90,000.00

4.500000

90,000.00

4.500000

95,000.00

4.625000

95,000.00

4.625000

85,000.00

4.750000

90,000.00

4.750000

95,000.00

4.750000

100,000.00

4.750000

105,000.00

4.750000

Interest

1,750,000.00
Accrued
1,750,000.00

Page 248 of 279

Period Total

25,627.22
38,440.99
36,740.26
36,740.99
35,040.26
35,040.99
33,340.26
33,340.99
31,746.51
31,747.24
30,146.51
30,147.24
28,546.51
28,547.24
26,846.51
26,847.24
25,146.51
25,147.24
23,446.51
23,447.24
21,693.47
21,694.03
19,724.81
19,725.19
17,699.81
17,700.19
15,674.81
15,675.19
13,478.03
13,478.22
11,281.25
11,281.25
9,262.50
9,262.50
7,125.00
7,125.00
4,868.75
4,868.75
2,493.75
2,493.75

25,627.22
118,440.99
36,740.26
116,740.99
35,040.26
115,040.99
33,340.26
108,340.99
31,746.51
111,747.24
30,146.51
110,147.24
28,546.51
113,547.24
26,846.51
111,847.24
25,146.51
110,147.24
23,446.51
108,447.24
21,693.47
111,694.03
19,724.81
109,725.19
17,699.81
107,700.19
15,674.81
110,675.19
13,478.03
108,478.22
11,281.25
96,281.25
9,262.50
99,262.50
7,125.00
102,125.00
4,868.75
104,868.75
2,493.75
107,493.75

852,680.71
12,172.86
840,507.85

2,602,680.71
12,172.86
2,590,507.85

Fiscal Total

144,068.21
153,481.25
150,081.25
141,681.25
143,493.75
140,293.75
142,093.75
138,693.75
135,293.75
131,893.75
133,387.50
129,450.00
125,400.00
126,350.00
121,956.25
107,562.50
108,525.00
109,250.00
109,737.50
109,987.50

2,602,680.71

Financial Section
State of Florida
State Board of Education Capital Outaly Bonds, 2005 Series A
Duval County School District
Debt Service Schedule
Date

7/1/2006
1/1/2007
7/1/2007
1/1/2008
7/1/2008
1/1/2009
7/1/2009
1/1/2010
7/1/2010
1/1/2011
7/1/2011
1/1/2012
7/1/2012
1/1/2013
7/1/2013
1/1/2014
7/1/2014
1/1/2015
7/1/2015
1/1/2016
7/1/2016
1/1/2017

Principal

Coupon

-

5.000000

2,120,000.00

5.000000

2,240,000.00

5.000000

2,370,000.00

5.000000

2,500,000.00

5.000000

2,645,000.00

5.000000

2,800,000.00

5.000000

2,980,000.00

5.000000

3,160,000.00

5.000000

3,070,000.00

5.000000

25,910,000.00
25,910,000.00

Period Total

647,750.00
647,750.00
647,750.00
647,750.00
597,125.00
597,125.00
544,125.00
544,125.00
488,125.00
488,125.00
428,875.00
428,875.00
366,375.00
366,375.00
300,250.00
300,250.00
230,250.00
230,250.00
155,750.00
155,750.00
76,750.00
76,750.00

647,750.00
647,750.00
647,750.00
2,672,750.00
597,125.00
2,717,125.00
544,125.00
2,784,125.00
488,125.00
2,858,125.00
428,875.00
2,928,875.00
366,375.00
3,011,375.00
300,250.00
3,100,250.00
230,250.00
3,210,250.00
155,750.00
3,315,750.00
76,750.00
3,146,750.00

8,966,250.00
12,172.86
8,954,077.14

34,876,250.00
12,172.86
34,864,077.14

5.000000

2,025,000.00

Accrued

Interest

Page 249 of 279

Fiscal Total

1,295,500.00
3,320,500.00
3,314,250.00
3,328,250.00
3,346,250.00
3,357,750.00
3,377,750.00
3,400,500.00
3,440,500.00
3,471,500.00
3,223,500.00

34,876,250.00

Financial Section
State of Florida
State Board of Education Capital Outaly Bonds, 2005 Series B
Duval County School District
Debt Service Schedule
Date
7/1/2006
1/1/2007
7/1/2007
1/1/2008
7/1/2008
1/1/2009
7/1/2009
1/1/2010
7/1/2010
1/1/2011
7/1/2011
1/1/2012
7/1/2012
1/1/2013
7/1/2013
1/1/2014
7/1/2014
1/1/2015
7/1/2015
1/1/2016
7/1/2016
1/1/2017
7/1/2017
1/1/2018

Principal

Coupon

Interest

3.500000
3.500000
245,000.00

5.000000

235,000.00

5.000000

235,000.00

5.000000

230,000.00

5.000000

215,000.00

5.000000

205,000.00

5.000000

185,000.00

5.000000

170,000.00

5.000000

150,000.00

5.000000

160,000.00

5.000000

2,030,000.00
Accrued
2,030,000.00

Page 250 of 279

Period Total

50,750.00
50,750.00
50,750.00
50,750.00
50,750.00
50,750.00
44,625.00
44,625.00
38,750.00
38,750.00
32,875.00
32,875.00
27,125.00
27,125.00
21,750.00
21,750.00
16,625.00
16,625.00
12,000.00
12,000.00
7,750.00
7,750.00
4,000.00
4,000.00

50,750.00
50,750.00
50,750.00
50,750.00
50,750.00
295,750.00
44,625.00
279,625.00
38,750.00
273,750.00
32,875.00
262,875.00
27,125.00
242,125.00
21,750.00
226,750.00
16,625.00
201,625.00
12,000.00
182,000.00
7,750.00
157,750.00
4,000.00
164,000.00

715,500.00
12,172.86
703,327.14

2,745,500.00
12,172.86
2,733,327.14

Fiscal Total

101,500.00
101,500.00
346,500.00
324,250.00
312,500.00
295,750.00
269,250.00
248,500.00
218,250.00
194,000.00
165,500.00
168,000.00

2,745,500.00

Financial Section
Certificates of Participation, Series 2005A
Duval County School District
Debt Service Schedule
Date
7/1/2005
1/1/2006
7/1/2006
1/1/2007
7/1/2007
1/1/2008
7/1/2008
1/1/2009
7/1/2009
1/1/2010
7/1/2010
1/1/2011
7/1/2011
1/1/2012
7/1/2012
1/1/2013
7/1/2013
1/1/2014
7/1/2014
1/1/2015
7/1/2015
1/1/2016
7/1/2016
1/1/2017
7/1/2017
1/1/2018
7/1/2018
1/1/2019
7/1/2019
1/1/2020
7/1/2020
1/1/2021
7/1/2021
1/1/2022
7/1/2022
1/1/2023
7/1/2023
1/1/2024
7/1/2024
1/1/2025
7/1/2025
7/1/2025

Principal

Interest Rate

275,000.00

2.500%

280,000.00

2.750%

290,000.00

3.000%

295,000.00

3.100%

545,000.00

3.500%

565,000.00

3.750%

585,000.00

3.600%

605,000.00

3.750%

630,000.00

4.000%

655,000.00

4.000%

680,000.00

4.100%

705,000.00

4.000%

735,000.00

4.125%

1,060,000.00

4.125%

1,105,000.00

4.250%

5,300,000.00

5.000%

5,565,000.00

5.000%

5,840,000.00

5.000%

6,135,000.00

5.000%

6,025,000.00
415,000.00

**

38,290,000.00

Interest
456,729.32
899,983.13
899,983.13
903,420.63
903,420.63
896,133.13
896,133.13
891,783.13
891,783.13
887,210.63
887,210.63
877,673.13
877,673.13
867,079.38
867,079.38
856,549.38
856,549.38
845,205.63
845,205.63
832,605.63
832,605.63
819,505.63
819,505.63
805,565.63
805,565.63
791,465.63
791,465.63
776,306.25
776,306.25
754,443.75
754,443.75
730,962.50
730,962.50
598,462.50
598,462.50
459,337.50
459,337.50
313,337.50
313,337.50
159,962.50
159,962.50

30,390,715.70

Page 251 of 279

Period Total

Fiscal Total

1,174,983.13

1,174,983.13

1,183,420.63

1,183,420.63

1,186,133.13

1,186,133.13

1,186,783.13

1,186,783.13

1,432,210.63

1,432,210.63

1,442,673.13

1,442,673.13

1,452,079.38

1,452,079.38

1,461,549.38

1,461,549.38

1,475,205.63

1,475,205.63

1,487,605.63

1,487,605.63

1,499,505.63

1,499,505.63

1,510,565.63

1,510,565.63

1,526,465.63

1,526,465.63

1,836,306.25

1,836,306.25

1,859,443.75

1,859,443.75

6,030,962.50

6,030,962.50

6,163,462.50

6,163,462.50

6,299,337.50

6,299,337.50

6,448,337.50

6,448,337.50

6,184,962.50

6,184,962.50

52,841,993.19

52,841,993.19

Financial Section
Crossover Refunding Certificates of Participation, Series 2005
Duval County School District
Debt Service Schedule
Date
1/11/2005
7/1/2005
1/1/2006
7/1/2006
1/1/2007
7/1/2007
1/1/2008
7/1/2008
1/1/2009
7/1/2009
1/1/2010
7/1/2010
1/1/2011
7/1/2011
7/1/2011
1/1/2012
7/1/2012
1/1/2013
7/1/2013
1/1/2014
7/1/2014
1/1/2015
7/1/2015
1/1/2016
7/1/2016
1/1/2017
7/1/2017
1/1/2018
7/1/2018
1/1/2019
7/1/2019
1/1/2020
7/1/2020

Principal

Interest Rate

2,590,000.00

4.875%

1,670,000.00
1,000,000.00

5.000%

2,760,000.00

5.000%

2,900,000.00

5.125%

3,040,000.00

5.625%

3,195,000.00

**

3,315,000.00

5.750%

3,480,000.00

**

3,655,000.00

5.375%

3,800,000.00

5.375%

3,950,000.00

5.500%

35,355,000.00

Interest

Period Total

778,201.25
778,201.25
778,201.25
778,201.25
778,201.25
778,201.25
778,201.25
778,201.25
778,201.25
778,201.25
778,201.25
778,201.25
739,351.25
739,351.25
695,131.25
695,131.25
626,131.25
626,131.25
553,631.25
553,631.25
477,631.25
477,631.25
417,725.00
417,725.00
334,850.00
334,850.00
247,850.00
247,850.00
174,750.00
174,750.00
98,750.00
98,750.00

778,201.25
778,201.25
778,201.25
778,201.25
778,201.25
778,201.25
778,201.25
778,201.25
778,201.25
778,201.25
778,201.25
3,368,201.25
739,351.25
2,409,351.25
1,000,000.00
695,131.25
3,455,131.25
626,131.25
3,526,131.25
553,631.25
3,593,631.25
477,631.25
3,672,631.25
417,725.00
3,732,725.00
334,850.00
3,814,850.00
247,850.00
3,902,850.00
174,750.00
3,974,750.00
98,750.00
4,048,750.00

18,070,017.50

53,425,017.50

Page 252 of 279

Fiscal Total

1,556,402.50
1,556,402.50
1,556,402.50
1,556,402.50
1,556,402.50
4,146,402.50
4,148,702.50

4,150,262.50
4,152,262.50
4,147,262.50
4,150,262.50
4,150,450.00
4,149,700.00
4,150,700.00
4,149,500.00
4,147,500.00

53,425,017.50

Financial Section
Certificates of Participation, Series 2007
Duval County School District
Debt Service Schedule
Date
7/1/2008
1/1/2009
7/1/2009
1/1/2010
7/1/2010
1/1/2011
7/1/2011
1/1/2012
7/1/2012
1/1/2013
7/1/2013
1/1/2014
7/1/2014
1/1/2015
7/1/2015
1/1/2016
7/1/2016
1/1/2017
7/1/2017
1/1/2018
7/1/2018
1/1/2019
7/1/2019
1/1/2020
7/1/2020
1/1/2021
7/1/2021
1/1/2022
7/1/2022
1/1/2023
7/1/2023
1/1/2024
7/1/2024
1/1/2025
7/1/2025
1/1/2026
7/1/2026
1/1/2027
7/1/2027
1/1/2028
7/1/2028
1/1/2029
7/1/2029
1/1/2030
7/1/2030
1/1/2031
7/1/2031
1/1/2032
7/1/2032
1/1/2033
7/1/2033

Principal

Interest Rate

1,840,000.00

4.000%

1,915,000.00

4.000%

1,985,000.00

4.000%

2,065,000.00

4.000%

2,145,000.00

**

2,230,000.00

4.000%

2,315,000.00

5.000%

2,435,000.00

5.000%

2,560,000.00

5.000%

2,685,000.00

4.000%

2,500,000.00

4.000%

2,890,000.00

4.000%

3,005,000.00

5.000%

3,210,000.00

5.000%

3,370,000.00

**

3,515,000.00

4.500%

3,675,000.00

4.500%

10,600,000.00

5.000%

11,130,000.00

5.000%

11,690,000.00

5.000%

12,275,000.00

5.000%

12,885,000.00

5.000%

13,530,000.00

5.000%

14,205,000.00

5.000%

14,920,000.00

5.000%

145,575,000.00

Interest

Period Total

Fiscal Total

3,351,593.19
3,507,481.25
3,507,481.25
3,470,681.25
3,470,681.25
3,432,381.25
3,432,381.25
3,392,681.25
3,392,681.25
3,351,381.25
3,351,381.25
3,311,218.75
3,311,218.75
3,266,618.75
3,266,618.75
3,208,743.75
3,208,743.75
3,147,868.75
3,147,868.75
3,083,868.75
3,083,868.75
3,030,168.75
3,030,168.75
2,980,168.75
2,980,168.75
2,922,368.75
2,922,368.75
2,847,243.75
2,847,243.75
2,766,993.75
2,766,993.75
2,692,650.00
2,692,650.00
2,613,562.50
2,613,562.50
2,530,875.00
2,530,875.00
2,265,875.00
2,265,875.00
1,987,625.00
1,987,625.00
1,695,375.00
1,695,375.00
1,388,500.00
1,388,500.00
1,066,375.00
1,066,375.00
728,125.00
728,125.00
373,000.00
373,000.00

3,351,593.19
3,507,481.25
5,347,481.25
3,470,681.25
5,385,681.25
3,432,381.25
5,417,381.25
3,392,681.25
5,457,681.25
3,351,381.25
5,496,381.25
3,311,218.75
5,541,218.75
3,266,618.75
5,581,618.75
3,208,743.75
5,643,743.75
3,147,868.75
5,707,868.75
3,083,868.75
5,768,868.75
3,030,168.75
5,530,168.75
2,980,168.75
5,870,168.75
2,922,368.75
5,927,368.75
2,847,243.75
6,057,243.75
2,766,993.75
6,136,993.75
2,692,650.00
6,207,650.00
2,613,562.50
6,288,562.50
2,530,875.00
13,130,875.00
2,265,875.00
13,395,875.00
1,987,625.00
13,677,625.00
1,695,375.00
13,970,375.00
1,388,500.00
14,273,500.00
1,066,375.00
14,596,375.00
728,125.00
14,933,125.00
373,000.00
15,293,000.00

15,306,125.00
15,293,000.00

133,475,255.69

279,050,255.69

279,050,255.69

Page 253 of 279

6,859,074.44
8,818,162.50
8,818,062.50
8,810,062.50
8,809,062.50
8,807,600.00
8,807,837.50
8,790,362.50
8,791,612.50
8,791,737.50
8,799,037.50
8,510,337.50
8,792,537.50
8,774,612.50
8,824,237.50
8,829,643.75
8,821,212.50
8,819,437.50
15,396,750.00
15,383,500.00
15,373,000.00
15,358,875.00
15,339,875.00
15,324,500.00

Financial Section
Qualified Zone Academy Bonds (QZAB) 2003
Duval County School District
Debt Service Schedule

Date
12/23/2003
12/23/2004
12/23/2005
12/23/2006
12/23/2007
12/23/2008
12/23/2009
12/23/2010
12/23/2011
12/23/2012
12/23/2013
12/23/2014
12/23/2015
12/23/2016
12/23/2017
12/23/2018

Sinking Fund
Investment
(858,950.14)
(858,950.14)
(858,950.14)
(858,950.14)
(858,950.14)

Accumulated Balance
Invested (1)
5,620,500.00
602,876.89
1,177,057.93
1,758,703.32
2,347,910.11
2,944,776.58
2,690,452.17
2,432,821.55
2,171,841.73
1,907,469.17
1,639,659.77
1,368,368.85
1,093,551.14
815,160.81
533,151.40
247,475.87

Debt service
Required
(3)

(292,606.50)
(292,606.50)
(292,606.50)
(292,606.50)
(292,606.50)
(292,606.50)
(292,606.50)
(292,606.50)
(292,606.50)
(292,606.50)
(292,606.50)
(292,606.50)
(292,606.50)
(292,606.50)
(4,389,097.50)

Trust Repayment
Balance (2)
292,606.50
595,512.75
909,081.30
1,233,687.46
1,569,719.76
1,917,580.39
2,277,685.72
2,650,466.76
3,036,369.69
3,435,856.40
3,849,405.05
4,277,510.61
4,720,685.48
5,179,460.11
5,654,383.60

(1) 1.3% assumed investment rate of the entire 15 year horizon
(2) 3.52% guaranteed investment rate over the entire 15 year horizon
(3) Includes $5,667,000 in initial proceeds received 12/23/2003 less costs of issuance of $46,500

Page 254 of 279

Financial Section
Qualified Zone Academy Bonds (QZAB) 2005
Duval County School District
Debt Service Schedule

Date
10/20/2005
10/20/2006
10/20/2007
10/20/2008
10/20/2009
10/20/2010
10/20/2011
10/20/2012
10/20/2013
10/20/2014
10/20/2015
10/20/2016
10/20/2017
10/20/2018
10/20/2019
10/20/2020
10/20/2021

Sinking Fund
Investment
(140,000.00)
(140,000.00)
(140,000.00)
(140,000.00)
(140,000.00)

Accumulated Balance
Invested (1)
970,250.00
96,065.91
187,736.91
282,158.05
397,411.82
479,583.21
442,759.73
404,831.55
365,765.53
325,527.53
284,082.38
241,393.88
197,424.73
152,136.50
105,489.63
57,443.35
7,955.68

Debt service
Required
(3)

(51,210.97)
(51,210.97)
(51,210.97)
(51,210.97)
(51,210.97)
(51,210.97)
(51,210.97)
(51,210.97)
(51,210.97)
(51,210.97)
(51,210.97)
(51,210.97)
(51,210.97)
(51,210.97)
(51,210.97)
(51,210.97)
(819,375.52)

Trust Repayment
Balance (2)
51,210.97
103,850.31
157,957.85
213,574.55
270,742.51
329,504.98
389,906.44
451,992.62
515,810.48
581,408.35
648,835.86
718,144.04
789,385.36
862,613.72
937,884.56
1,015,254.84

(1) 3.00% assumed investment rate of the entire 16 year horizon
(2) 2.77% guaranteed investment rate over the entire 16 year horizon
(3) Includes $1,015,000 in initial proceeds received 10/20/2005 less costs of issuance of $44,750

Page 255 of 279

Informational Section

PROGRAM REVIEW PROCESS
DUVAL COUNTY PROGRAM REVIEW PROCESS
Duval County Public Schools has implemented a formal, well-defined process by which
programs and services being used in the schools undergo periodic reviews and evaluations for
efficiency and effectiveness. The plethora of programs, projects, and services currently in place
throughout the district was the driving factor in the establishment of this process.
With only limited funds and resources available to support these programs and services, it
is imperative that all major initiatives undergo formal review. Those programs and services that do
not demonstrate significant, measurable influence on student achievement will undergo appropriate
revision or elimination.

PROGRAMS/SERVICES TO BE INCLUDED
In order to clarify what is meant by the terms “program” and “service”, the following
operational definition is offered:
A program or service is best described as:
• A specific group of instructional delivery or behavior management strategies designed
to accomplish a clearly delineated set of objectives and that include identified
participants, materials, professional development.
• An organized delivery of services mandated by federal, state, or local requirements.
Some programs in the district that meet, at least technically, the definition described above,
are quite minimal in scope and often limited to an individual school, classroom, or involve only a
very small number of students. In addition, some district programs already undergo substantial
evaluation and review (e.g., Title 1). Inclusion of these programs in the review process does not
provide the most efficient use of limited district resources. Therefore, the program review process
includes only those programs that meet the following criteria:




Implementation is controlled by Duval County Public Schools.
A substantial evaluation is not already mandated by the funding source (e.g., Title 1,
JUSI).
Participation includes at least three (3) schools or 1,000 students.
The budget is in excess of $25,000.
Implementation requires accountability.

THE PROCESS
This process, outlined, in the chart below, is essentially an amalgamation of several wellknown processes (such as the SACS accreditation process) molded to suit the structure of Duval
County Public Schools. It is understood that all existing programs, as defined above, and any that
might be added in the future, will participate in this process.

Page 256 of 279

Informational Section

DUVAL COUNTY PROGRAM REVIEW PROCESS (Continued)
DUVAL COUNTY PUBLIC SCHOOLS - PROGRAM REVIEW PROCESS

Program activities in
process
(August – May)

Self Assessment by
Program Manager
(by June 10)

Review of Self Assessment by
Program Review Oversight
Committee
(June 10-June 25)

Program Review Oversight Committee
makes recommendations to the
Assoc. Superintendent
(by June 30)

Assoc. Superintendent
Forwards recommendations to the
Superintendent/Senior Staff
(by July 10)

Assoc. Superintendent
Approves revisions

Yes
As designed

Continue
Program?

Program Manager
Makes revisions

Yes
With revisions

No

Source: DCPS Strategic Plan 2009-2010

In a year in which the program is scheduled for full review (to be described later), the
following steps are included in the process (dates are variable and depend on the calendar for a
given school year:
Step 1 Program is implemented during the regular school year (August through May).
Step 2 Toward the end of each program year, the Program Manager collects appropriate data, as
required by the evaluation component of the program’s design, and completes and
Instructional Program Self-Assessment Form. This form, which must include input from all
participating principals, is submitted (by June 10) to the Research and Evaluation
department for presentation to the Program Review Oversight Committee.
Step 3 All Instructional Program Self-Assessment Forms are forwarded to members of the
Program Review Oversight Committee prior to their first meeting. At the first meeting of the
Committee, individual members may request additional information from the Program
Manager. A brief presentation by the Program Manager to the Committee might also be
requested.
Each member of the Committee completes a Program Rating Form for each program being
reviewed which are then compiled to derive a composite rating for each program. The
composites of the Program Rating Forms are submitted (by June 30), along with the
Committee’s recommendations, to the Associate Superintendent for Curriculum and
Instructional Services for further review and consideration.

Page 257 of 279

Informational Section

DUVAL COUNTY PROGRAM REVIEW PROCESS (Continued)
Step 4 The Associate Superintendent for Curriculum and Instructional Services presents his final
recommendations for dispensation of each reviewed program (by July 10) to the
Superintendent’s Senior Staff for final determination.
Step 5 The Superintendent’s Senior Staff, via the appropriate Division of Instruction Director,
advises the Program Managers of the final dispensation of the program. Options include
(1) discontinuation of the program, (2) continuation of the program as designed, or (3)
continuation of the program with suggested revisions.
If the third option is indicated, the Program Manager must revise the program design as
recommended and resubmit the design to the Associate Superintendent for Curriculum and
Instructional Services for approval prior to continuation for the program the following school
year.

REVIEW SCHEDULE
To accommodate the number of programs within the district, each is reviewed on a threeyear cycle. Each program identified for inclusion in the review process is scheduled for a full review
every third year. Any newly established program is required to participate in a full review following
the end of the first year of implementation. Maintenance of the schedule for program review is the
responsibility of the district’s Research and Evaluation Department with approval annually by the
Regional Superintendents.
The Program Manager of each of the identified programs is required to complete an
Instructional Program Self-Assessment Form every year. In the years in which the program is
scheduled for a full review, the form is submitted as outline previously. During the “off years” when
the program is not scheduled for full review, the Program Manager must submit the Instructional
Program Self-Assessment Form to the appropriate Division of Instruction Director for an informal
review.
On occasion, the Program Review Oversight Committee, the Associate Superintendent for
Curriculum and Instructional Services, or the Superintendent’s Senior Staff may recommend that a
program undergo major revisions before being allowed to The Program Review Oversight
Committee.
This committee is comprised of at least the following representatives:
General Director – Research, Assessment, and Evaluation (Chair)
K-8 Cluster Chief – Cluster I
K-8 Cluster Chief – Cluster II
High School Cluster Chief
Middle School Cluster Chief
General Director – Academic Programs
General Director – Exceptional Student Education
General Director – Budget Services
Director – Employment Services

Page 258 of 279

Informational Section

Duval County Public Schools - Graduation Rates

Graduation Rates - 2001 through 2008 (Florida Formula)

Num
33
35
38
75
86
90
96
107
153
165
223
224
237
241
248
260
265
280
285

School
Lee
Jackson
Baldwin
Paxon
Parker
Englewood
Ribault
D Anderson
Stanton
Raines
Fletcher
Wolfson
Sandalwood
Forrest
White
Mandarin
First Coast
Peterson
Randolph
Duval
Florida

2001
37.6
31.3
68.9
61.8
54.9
39.3
32.2
71.7
91.8
39.0
56.8
53.2
50.5
39.8
38.9
57.5
47.0
30.7
23.4
55.9
63.8

2002
36.1
35.5
67.3
70.3
57.9
39.2
43.2
81.9
91.2
35.4
64.3
58.0
54.7
39.1
43.2
67.7
49.3
36.7
34.1
61.0
67.9

2003
40.6
40.1
73.5
71.6
57.6
46.7
34.1
79.2
88.2
39.5
62.8
63.4
56.8
44.0
45.8
71.2
47.7
39.5
39.1
63.7
69.0

2004
40.6
41.7
62.1
74.8
56.4
50.8
33.6
84.0
93.6
45.9
70.8
65.5
53.9
46.8
47.2
75.0
59.3
52.0
45.7
67.2
71.6

Page 259 of 279

2005
44.0
48.8
70.7
82.1
56.2
44.6
33.9
81.6
84.9
46.2
70.5
66.6
55.8
46.0
51.2
82.8
60.9
47.6
44.6
65.5
71.9

2006
39.3
49.2
71.9
76.0
46.7
42.2
33.4
83.1
78.5
43.6
71.3
60.6
52.0
36.7
48.0
75.6
58.8
50.3
46.8
60.5
71.0

2007
43.5
56.7
70.1
71.1
54.0
50.8
44.6
86.1
78.3
40.6
78.3
65.0
57.6
46.7
53.7
81.9
60.0
58.9
49.8
64.3
72.4

2008
62.7
60.5
82.0
97.4
65.5
67.8
63.8
96.7
99.1
59.0
85.6
74.1
74.4
61.9
65.4
83.8
74.6
78.5
78.0
65.9
75.4

Change
07 to 08

19.2
3.8
11.9
26.3
11.5
17.0
19.2
10.6
20.8
18.4
7.3
9.1
16.8
15.2
11.7
1.9
14.6
19.6
28.2
1.6
3.0

Informational Section

Duval County Public Schools - Dropout Rates
Dropout Rates - 2001 through 2008 (Florida Formula)

Num
33
35
38
75
86
90
96
107
153
165
223
224
237
241
248
260
265
280
285

School
Lee
Jackson
Baldwin
Paxon
Parker
Englewood
Ribault
D Anderson
Stanton
Raines
Fletcher
Wolfson
Sandalwood
Forrest
White
Mandarin
First Coast
Peterson
Randolph
District
State

2001
13.0
6.4
3.3
2.1
7.4
12.0
9.4
8.3
0.3
15.5
6.9
4.5
7.6
8.4
10.9
5.0
9.5
14.9
10.4
83
8.3
3.8

2002
7.0
2.7
3.7
1.2
5.3
5.6
6.2
0.1
8.5
4.8
4.6
5.9
7.9
7.9
3.4
4.5
8.9
11.2
57
5.7
3.2

2003
6.7
6.2
0.5
0.8
6.6
4.8
5.3
0.1
0.1
4.1
3.2
3.4
5.9
7.4
7.4
1.6
4.8
5.6
6.0
46
4.6
3.1

2004
6.3
1.9
3.0
0.7
7.6
11.6
2.9
0.6
0.0
3.2
4.6
5.7
3.4
8.0
9.2
2.2
6.3
6.7
7.1
51
5.1
2.9

Page 260 of 279

2005
6.4
0.8
3.0
0.8
7.8
7.3
10.2
0.4
0.1
10.3
4.5
5.7
8.0
7.6
7.3
2.8
6.2
6.5
8.1
59
5.9
3.0

2006
7.3
4.7
2.8
1.2
8.6
7.9
9.0
0.6
0.9
10.1
4.2
5.9
7.3
10.8
9.0
4.0
6.8
6.0
7.8
66
6.6
3.5

2007
9.1
7.2
2.3
1.6
6.5
8.0
6.4
0.5
0.3
7.9
3.3
5.9
3.4
7.7
7.3
2.5
5.1
5.0
4.8
52
5.2
3.3

2008
6.7
5.1
3.5
0.1
3.8
5.5
4.8
0.5
0.0
5.1
2.0
2.8
2.0
6.8
5.6
2.2
2.6
3.9
1.7
33
3.3
2.6

Change
07 to 08

-2.4
-2.1
1.2
-1.5
-2.7
-2.5
-1.6
0.0
-0.3
-2.8
-1.3
-3.1
-1.4
-0.9
-1.7
-0.3
-2.5
-1.1
-3.1
-1 9
-1.9
-0.7

Duval County Public Schools
Advanced Placement Exams (AP)

1994

1995

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

A. Number of DCPS
Students Taking Exams

1887

1819

2044

2170

2350

2469

2907

2607

2763

3185

3457

3758

4051

9106

12217

11870

B. Number of Exams
Taken

3259

3260

3629

3934

4069

4404

4311

4441

5402

6205

6570

6951

8037

16195

20712

20180

1706

1497

1722

2064

2194

2403

2336

2108

2714

3057

3383

3438

3671

4666

4892

4958

52.3

45.9

47.5

52.5

53.9

54.6

54.2

47.5

50.2

49.3

51.5

49.5

45.7

28.8

23.6

24.6

C. Number of Exams
Passed
D. Percent of Exams
Passed

The Advanced Placement (AP) test is available to high school students nationwide who desire credit for college level courses
or admission to advanced courses. The test is administered on specific days in May. Colleges and universities give college
credit to incoming freshmen for scores ranging from three to five on a five-point scale. AP classes have rigorous curriculum
and work loads similar to honors classes at the collegiate level. More information is available from the College Board.

Advanced Placement Exam Results by School
Page 261 of 279

School
For more information,
click the school.

Anderson
Baldwin
Englewood

District

A

B

C

2004-2005
D

A

B

2005-2006

C

D

A

B

C

2006-2007
D

A

B

C

2007-08
D

A

B

2007-09

C

D

A

B

C

D

259

455

180

39.6

224

385

134

34.8

251

439

157

35.8

377

726

303

41.7

623

1208

302

25.0

613

1171

290

30

30

1

3.3

35

42

1

2.4

50

50

0

0

150

213

6

2.8

288

443

23

5.2

283

476

30

24.8
6.3

75

102

25

24.5

96

122

25

20.5

85

127

17

13.4

255

440

19

11.1

357

536

48

9.0

316

439

61

13.9

51

89

38

42.7

61

86

33

38.4

123

195

35

17.9

569

822

45

5.5

713

1078

55

5.1

671

1002

70

7.0

86

120

24

20

93

137

16

11.7

82

114

22

19.3

267

459

25

5.4

421

739

62

8.4

305

552

53

9.6

221

366

182

49.7

265

472

227

48.1

332

632

302

47.8

1077

1819

472

25.9

967

1592

527

33.1

871

1427

502

35.2

38

41

3

7.3

57

72

5

6.9

63

71

4

5.6

191

310

15

4.8

305

409

10

2.4

251

335

6

1.8

102

145

30

20.7

159

199

30

15.1

116

140

21

15

347

494

15

3

700

1189

36

3.0

688

1268

35

2.8

328

684

465

68

390

800

419

52.4

418

838

475

56.7

1124

1763

566

32.1

1306

1994

493

24.7

1253

1925

552

28.7

166

239

93

38.9

149

211

91

43.1

140

267

101

37.8

463

934

110

11.8

654

1081

52

4.8

554

824

60

7.3

636

1,388

597

43

666

1,358

703

51.8

709

1693

721

42.6

889

1897

838

44.2

1425

2748

1008

36.7

1419

2676

1017

38.0
5.8

na

na

na

na

16

32

3

9.4

18

18

3

16.7

98

127

10

7.9

97

251

31

12.4

250

430

25

32

36

1

2.8

58

82

6

7.3

91

125

3

2.4

185

388

3

0.8

208

412

1

0.2

214

325

5

1.5

47

47

2

4.3

57

59

8

13.6

65

86

6

7

82

123

3

2.4

212

251

15

6.0

274

337

10

3.0

30

35

0

0

41

49

3

6.1

47

71

2

2.8

146

167

0

0

210

301

4

1.3

280

415

11

2.7

201

265

103

38.9

210

323

135

41.8

248

474

176

37.1

882

1215

189

15.6

1111

1531

174

11.4

1095

1543

213

13.8

967

2,165

1,464

67.6

960

2,148

1,449

67.5

994

2324

1504

64.7

1163

2730

1755

64.3

1420

3244

1902

58.6

1406

3220

1841

57.2

43

45

15

33.3

78

102

17

16.7

39

41

10

24.4

298

591

70

11.8

509

824

81

9.8

392

644

61

9.5

145

318

160

50.3

143

272

133

48.9

180

332

112

33.7

543

977

192

19.7

576

976

152

15.6

617

1056

102

9.7

3,457

6,570

3,383

51.5

3,758

6,951

3,438

49.5

4,051

8,037

3,671

45.7

9,106 16,195

4,666

28.8

9,106 16,195

4,976

28.8

9,106 16,195

4,666

28.8

Source: DCPS Instructional Research and Accountability Office

Informational Section

First Coast
Forrest
Fletcher
Jackson
Lee
Mandarin
Parker
Paxon
Peterson
Raines
Randolph
Ribault
Sandalwood
Stanton
White
Wolfson

2003-2004

Informational Section
1994‐2009
Scholastic Assessment Test (SAT)
Subtest

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

Critical Reading

Duval

500

503

499

502

500

498

496

497

496

496

497

479

475

(Verbal)*

Florida

499

500

499

498

498

496

498

499

498

496

497

492

493

National

505

505

505

505

506

504

507

508

508

503

502

Duval

487

491

489

493

489

488

484

488

488

492

492

479

478

Florida

499

501

498

500

499

499

498

499

498

497

496

495

496

National

511

512

511

514

514

516

519

518

520

518

515

Duval

481

477

466

459

Florida

480

479

475

476

National

497

494

Mathematics

Writing**

Combined

Duval

987

994

988

995

989

986

980

985

984

1,469

1,466

1424

1412

Florida

998

1001

997

998

997

995

996

998

996

1,473

1,472

1462

1464

1,016

1,017

1,016

1,019

1,020

1,020

1,026

1,026

1,028

1,518

1,511

National

Source: DCPS Instructional Research and Accountability Office
The SAT I is a college entrance exam used by colleges and universities as a tool in evaluating the abilities and knowledge levels of students. This criterion‐ 
referenced test is administered seven times a year. A perfect score is 1600. students can get specific information regarding the test, applica
and testing times from the guidence office at their school, or at Scholastic Assessment Test (SAT I)

American College Test (ACT)
Subtest

English

Mathematics

Composite

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

Duval

20.2

20.4

19.9

19.8

19.4

19.7

19.6

19.4

19

18.6

18

Florida

19.9

20

20

19.9

19.8

19.8

19.8

19.9

19.8

19.6

19.1

National

20.3

20.4

20.5

20.5

20.5

20.2

20.3

20.4

20.4

20.6

20.7

Duval

20.3

20.4

20.2

19.9

19.6

19.6

19.6

19.7

19.5

19.4

19.1

Florida

20.7

20.7

20.5

20.5

20.3

20.3

20.3

20.4

20.4

20.3

20

National

20.6

20.8

20.7

20.7

20.7

20.6

20.6

20.7

20.7

20

21

Duval

20.7

20.8

20.4

20.3

20

20.1

20.1

20

19.7

19.5

19

Florida

20.7

20.8

20.6

20.6

20.4

20.4

20.5

20.5

20.9

20.3

19.9

21

21

21

21

21

20.8

20.8

20.9

21.3

21.1

21.2

National

Source: DCPS Instructional Research and Accountability Office
The ACT is a college entrance exam used by colleges and universities as a tool in evaluating the abilities and knowledge levels of students. This criterion‐ 
referenced test is administered six times a year. A perfect score is 36. Students can get specific information regarding the test, applications, cost,
and testing times from the guidence office at their school, or at American College Test.

Page 262 of 279

2008

2009

18.1

17.7

19

18.7

19.3

19.1

20

19.7

19

18.8

19.8

19.5

DCPS 2009 School Grades

BQ Math Gains

BQ Rdg Gains

Reading Gains

87 79 74 56 75 62 69 68 570 A

87 84 88 51 77 73 75 69 604 A

257 Alimacani

K-5

2

2

C

C

B

A

B

A

A

A

A

90 88 80 54 77 70 68 70 597 A

90 90 90 62 71 77 71 64 615 A

107 Anderson

71 88 87 67 57 79 42 70 571 B +10 pts, APRd<50/grade lowered

Notes

Grade

A

Total Points

A

Math Gains

Reading 3+

A

Science 3+

2007

A

Writing 3.5+

2006

A

Math 3+

2005

A

Reading 3+

2004

C

Grade

2003

A

Total Points

2002

A

Math Gains

2001

2

Science 3+

2000

1

Writing 3.5+

1999

K-5

School Name

Math 3+

Cluster

263 Abess Park

Sch #

Board District

BQ Math Gains

2009 Grades

Type

BQ Rdg Gains

2008
Reading Gains

Grade History

9-12

3

3

C

C

A

A

A

A

A

A

A

76 90 86 63 73 80 55 78 601 A

46 Arlington ES

K-5

4

1

C

C

C

C

C

C

C

A

B

73 76 73 44 72 87 70 90 585 A

71 74 83 33 77 75 81 70 564 A

240 Arlington Hts

K-5

4

1

C

C

D

C

A

A

A

A

C

66 66 79 25 73 70 67 84 530 A

58 59 91 33 68 61 73 68 511 B

213 Arlington MS
65 Atlantic Beach
141 Axson
38 Baldwin
266 Bank of America

6-8

1

4

C

C

C

C

C

D

C

C

C

52 46 85 24 59 64 69 66 465 C

57 53 91 33 59 68 65 64 490 C

K-5

2

2

C

C

A

A

B

A

A

A

A

92 75 90 62 78 52 63 60 572 A

93 86 85 63 77 75 76 81 636 A
92 82 91 64 75 74 87 80 645 A

K-5

2

2

D

A

N

B

A

A

A

A

A

87 74 66 50 71 61 68 57 534 A

6-12

6

3

C

C

A

C

B

C

B

C

C

54 59 87 43 53 65 48 55 464 D AP Rdg <50 2 yrs

51 59 88 45 52 66 56 64 481 C

K-5

3

1

A

A

A

94 96 73 44 82 86 82 86 643 A

95 97 96 76 69 80 69 80 662 A
74 70 83 46 72 67 67 67 546 A

Page 263 of 279

84 Bayview

K-5

5

2

C

C

C

A

A

C

C

C

B

74 66 45 55 71 73 68 70 522 B

230 Beauclerc

K-5

3

1

A

A

C

A

A

A

A

A

A

80 78 79 45 73 73 66 72 566 A

82 80 86 48 72 73 64 71 576 A

78 Biltmore

K-5

5

2

D

D

D

D

D

C

C

B

C

53 42 74 18 48 47 40 50 372 F

52 67 91

269 Biscayne

K-5

4

1

C

B

D

B

67 51 62 23 70 53 81 77 484 C

61 52 79 22 59 55 66 63 457 C

C

A

A

B

C

61 50 62 56 70 61 67 80 507 B

51 47 75 31 48 59 43 68 422 D

N

A

A

A

A

82 77 84 43 71 67 61 64 549 A

79 80 83 53 69 70 59 79 572 A

A

A

A

A

A

85 86 79 51 69 74 53 65 562 A

84 87 94 45 71 68 66 66 581 A

K-5

4

1

217 Brewer

15 Brentwood

3-5

1

2

206 Brookview

K-5

1

2

148 Brown

K-5

4

1

C

168 Butler

6-8

5

4

D

158 Carver
97 Cedar Hills
18 Central Riverside

D
C

A
C

C

B

7 53 79 57 77 483 C

A

B

A

C

C

C

C

B

C

B

61 49 70 28 65 46 63 53 435 C

65 50 79 31 69 56 62 56 468 C

D

D

F

D

F

D

C

D

36 38 91 10 53 65 59 75 427 D

42 42 91 13 58 64 64 66 440 C

K-5

5

2

D

D

D

F

C

D

C

B

C

49 35 80

8 53 35 50 28 338 F

44 55 88 32 57 80 60 90 506 B

K-5

5

1

C

C

C

B

B

A

C

D

A

80 67 62 44 62 59 40 60 474 C

72 81 87 46 69 74 63 87 579 A

C

C

C

B

B

B

B

C

B

K-5

5

1

142 Chaffee Trail

K-5

1

1

264 Chets Creek

K-5

2

2

A

B

A

A

A

A

A

A

A

93 95 95 80 77 74 76 78 668 A

94 95 92 76 74 76 73 74 654 A

232 Chimney Lakes

K-5

7

1

B

B

A

B

A

B

A

B

A

80 66 55 48 70 74 65 83 541 A

82 80 88 50 72 87 63 90 612 A

71 67 65 61 70 68 60 63 525 A

70 69 89 56 72 66 60 60 542 A

88 84 81 43 86 82 86 92 642 A

88 89 88 68 71 80 79 82 645 A

145 Cookman

6-8

4

3

A

A

C

A

A

A

A

A

A

88 90 98 69 69 83 75 81 653 A

84 90 95 81 66 83 65 82 646 A

245 Crown Point

K-5

7

1

C

A

B

B

A

A

A

A

A

83 74 73 42 71 68 67 68 546 A

78 76 91 40 68 69 64 68 554 A

226 Crystal Springs

K-5

6

1

C

B

C

C

B

B

A

B

A

75 69 66 31 74 62 65 62 504 B

72 75 78 35 64 68 67 68 527 A

216 Davis

6-8

5

4

C

C

C

C

C

C

C

B

C

55 49 92 28 64 72 74 76 510 B

57 55 95 35 61 70 65 65 503 B

45 Dinsmore

K-5

6

2

D

C

B

A

C

A

A

C

B

66 48 57 47 63 53 61 60 455 C

59 48 67 32 63 55 67 56 447 C

66 duPont

6-8

3

4

C

C

A

A

B

B

A

B

B

66 63 94 35 66 71 71 70 536 A

63 64 89 48 63 75 69 72 543 A

87 Englewood ES

K-5

3

1

C

C

C

C

B

A

A

A

A

82 69 70 50 71 64 70 77 553 A

71 69 87 43 59 63 39 62 493 C

90 Englewood HS

9-12

3

3

C

C

C

D

C

C

C

D

D

26 59 80 23 43 71 42 70 414 D

28 60 68 22 42 72 48 66 406 D

255 Enterprise Lrn Ac

K-5

7

1

C

C

D

A

B

A

B

B

C

75 65 60 50 67 62 59 68 506 B

79 73 67 36 68 70 59 66 518 B

247 Finegan

K-5

6

2

C

C

C

C

B

B

C

A

A

83 87 69 34 72 86 57 83 571 A

81 74 83 43 66 54 57 50 508 B

265 First Coast

9-12

6

3

C

C

C

C

C

C

C

D

D

34 58 81 31 44 67 42 60 417 D

30 60 79 33 35 66 32 59 394 F

20 Fishweir

K-5

7

2

D

A

B

A

A

A

A

A

B

79 67 88 30 75 65 67 50 521 B

78 73 81 46 69 73 69 53 542 A

OFFICIAL_2009_SCHOOL_GRADES_Sch_Alpha.xls

A = 525+
B = 495 - 524
C = 435 - 494
D = 395 - 434
Notes

1

BQ Math Gains

BQ Rdg Gains

Reading Gains

57 81 85 55 61 76 52 67 544 A 10 pt retake bonus 50 79 77 57 50 76 46 61 506 B +10 pts

A

80 71 95 65 67 69 64 65 576 A

79 73 93 65 65 71 63 64 573 A

154 Ford

K-8

5

4

D

D

C

C

C

C

B

C

C

65 46 57 24 61 53 57 63 426 D

64 59 89 39 64 67 59 70 511 B

241 Forrest

9-12

6

3

C

C

C

D

D

D

C

D

F

27 56 70 30 42 61 44 57 387 F

23 53 76 34 37 70 39 69 401 D

235 Ft. Caroline ES

K-5

1

2

C

A

B

B

A

A

A

A

A

74 74 73 41 61 55 54 62 494 C

67 73 88 28 67 70 65 77 535 A

238 Ft. Caroline MS

6-8

1

4

C

C

C

C

C

C

C

C

C

54 46 83 29 60 61 72 61 466 C

57 45 91 30 58 57 65 62 465 C

59 Garden City
146 Gilbert

Grade

B

A

Total Points

B

A

Math Gains

Reading 3+

A

B

Science 3+

2007

B

A

Writing 3.5+

2006

C

A

Math 3+

2005

C

A

Notes

Reading 3+

2004

C

B

Grade

2003

C

B

Total Points

2002

C

4

Math Gains

2001

3

2

Science 3+

2000

2

6-8

Writing 3.5+

1999

9-12

63 Fletcher MS

School Name

Math 3+

Cluster

223 Fletcher HS

Sch #

Board District

BQ Math Gains

2009 Grades

Type

BQ Rdg Gains

2008
Reading Gains

Grade History

K-5

4

1

C

C

D

D

B

C

B

C

C

72 69 81 17 68 74 72 74 527 A

73 70 83 27 71 69 70 79 542 A

6-8

4

4

D

D

D

F

C

F

D

C

D

43 48 96 14 56 65 64 71 457 C

37 48 96 17 55 68 76 70 467 C

222 Greenfield

K-5

3

1

C

B

C

C

B

B

A

B

A

68 72 59 44 66 75 60 74 518 B

74 76 69 51 73 75 72 69 559 A

249 Greenland Pines

K-5

7

1

C

B

A

A

A

A

A

A

A

92 89 75 79 77 73 74 79 638 A

92 91 83 76 75 77 67 75 636 A

Page 264 of 279

243 Gregory Drive

K-5

5

1

D

C

C

C

B

B

A

B

A

69 69 81 37 60 57 54 70 497 B

67 74 87 41 67 70 61 72 539 A

71 Hendricks Ave

K-5

3

1

B

A

B

A

A

A

A

A

A

94 91 96 77 80 68 83 80 669 A

91 90 98 80 71 71 71 63 635 A

99 Highlands ES

K-5

4

1

D

D

D

C

C

C

D

C

C

60 64 67 34 73 66 77 60 501 B

56 55 60 31 72 54 73 47 448 C

244 Highlands MS

6-8

4

4

D

C

C

C

C

C

C

C

D

52 46 76 22 61 70 67 72 466 C

46 46 91 21 58 68 69 69 468 C
74 63 79 59 69 56 69 58 527 A

K-5

3

1

C

C

C

A

A

A

B

C

B

72 68 60 42 63 63 57 69 494 C

209 Holiday Hill

64 Hogan-Sprg Glen

K-5

3

1

C

C

A

A

A

A

A

A

A

83 83 88 65 71 69 60 68 587 A

89 88 96 62 73 78 73 73 632 A

169 Hull

K-5

5

1

D

C

N

C

C

D

B

C

A

63 68 93 13 60 81 57 80 515 B

73 66 82 38 72 79 70 87 567 A

214 Hyde Grove

K-5

5

2

C

C

C

C

B

C

C

C

C

55 68 62 11 68 64 73 80 481 C

55 63 68 43 62 62 63 65 481 C

77 Hyde Park

K-5

5

1

C

C

D

B

A

C

A

B

B

64 46 68 25 67 52 80 70 472 C

66 64 75 33 65 78 60 90 531 A

234 Jackson ES

K-5

5

1

C

C

C

C

A

B

A

B

A

72 67 50 44 67 59 60 63 482 C

72 56 88 56 65 58 53 67 515 B

35 Jackson HS

9-12

4

3

D

C

C

F

C

C

C

D

F

17 47 72 17 32 60 34 58 337 F

11 43 70 15 25 60 34 71 329 F

A = 525+
B = 495 - 524
C = 435 - 494
D = 395 - 434
Notes

144 Jacksonville Bch

K-5

2

2

B

A

A

A

A

A

A

A

A

99 98 95 89 80 80 95 80 716 A

98 99 96 91 80 80 91 94 729 A

229 Jacksonville Hts

K-5

6

1

C

C

C

B

C

B

A

B

C

68 45 73 20 64 66 60 85 481 C

71 53 75 22 69 61 72 66 489 C

K-5

6

1

C

C

C

B

A

B

B

A

B

76 71 77 41 67 63 56 76 527 A

82 78 89 44 63 59 47 63 525 B APRd<50/Grade lowered

6-8

5

4

A

C

A

A

A

A

A

A

A

91 89 100 81 68 78 75 77 659 A

88 86 100 72 69 78 70 72 635 A

48 Jefferson
152 Johnson
236 Jones

K-5

6

1

D

C

D

B

B

A

A

A

A

81 70 92 55 73 71 70 63 575 A

70 71 95 53 61 70 57 70 547 A

215 Justina Road

K-5

4

2

D

D

C

D

C

C

C

D

D

53 37 73 26 61 59 53 73 435 C

49 40 77 27 59 59 63 53 427 D

279 Kernan MS

6-8

2

4

N

B

A

A

A

72 77 98 46 61 75 64 69 562 A

73 77 98 45 66 73 70 66 568 A

231 Kernan Trail ES

K-5

2

2

N

A

A

A

A

83 81 78 50 73 68 61 60 554 A

83 84 84 63 66 66 58 60 564 A

220 King

K-5

5

2

D

D

D

D

C

C

C

C

C

47 41 61 17 52 52 58 49 377 F

59 56 88 21 67 72 68 75 506 B

203 Kings Trail

K-5

3

1

C

C

C

A

A

A

A

C

A

73 72 71 53 75 78 65 70 557 A

67 72 80 48 65 72 55 73 532 A

25 Kirby-Smith

6-8

4

4

C

C

C

C

B

C

B

B

A

66 67 97 49 62 75 62 66 544 A

70 75 98 47 67 80 70 75 582 A

37 Kite

K-5

4

1

C

B

D

B

B

C

A

C

A

74 55 86 41 67 64 61 81 529 A

83 69 73 42 78 84 71 81 581 A

74 Lake Forest

K-5

4

2

D

D

C

D

C

D

C

F

D

46 48 59 27 54 67 77 73 451 C

51 46 58 16 56 56 55 66 404 D

85 Lake Lucina

K-5

1

2

D

A

C

C

B

C

A

A

C

66 61 75 32 67 70 65 79 515 B

63 60 56 32 60 60 50 75 456 C

69 Lake Shore

6-8

5

4

D

C

C

D

C

D

C

C

D

47 45 91 17 57 61 62 59 439 C

50 43 95 36 55 59 65 58 461 C

6-8

1

4

B

C

C

A

A

B

A

A

B

62 64 93 44 59 69 60 62 513 B

67 61 93 51 62 66 63 64 527 A

C

C

256 Landmark
31 Landon
267 Lavilla
33 Lee

6-8

3

4

6-8

5

4

9-12

7

3

D

D

C

C

C

D

C

C

D

47 46 89 24 54 65 61 66 452 C

80 81 91 60 69 80 67 73 601 A

N

A

A

A

A

A

A

84 74 98 60 67 75 68 70 596 A

84 75 98 68 66 76 68 71 606 A

C

D

D

D

C

D

D

41 65 72 29 51 68 43 61 430 D

36 67 75 37 44 74 44 73 450 C

OFFICIAL_2009_SCHOOL_GRADES_Sch_Alpha.xls

2

Total Points

BQ Math Gains

BQ Rdg Gains

Math Gains

Reading Gains

Science 3+

Writing 3.5+

Math 3+

Reading 3+

Total Points

BQ Math Gains

D

D

D

D

D

D

D

C

C

50 48 54 14 55 62 53 71 407 D

55 46 79 24 51 53 37 47 392 F

A

C

C

A

A

A

A

A

A

85 76 75 57 70 63 69 56 551 A

83 77 89 57 78 70 68 72 594 A

106 Long Branch

Notes

Grade

2
2

Grade

2007

BQ Rdg Gains

2006

Math Gains

2005

Reading Gains

2004

Science 3+

2003

Writing 3.5+

2002

5
1

2000

K-5
K-5

School Name

Type

149 Livingston
233 Lone Star

Sch #

2001

Math 3+

2009 Grades

1999

Reading 3+

2008

Cluster

Board District

Grade History

K-5

4

2

D

D

D

D

F

C

C

C

D

44 43 61 19 61 65 57 67 417 D

43 42 83 12 57 54 63 50 404 D

30 Loretto

K-5

7

1

A

C

B

A

A

A

A

A

A

89 84 85 63 71 68 62 70 592 A

91 90 93 69 72 71 68 67 621 A

73 Love

K-5

4

1

D

D

C

C

C

B

C

C

B

53 47 84 44 56 48 52 53 437 C

51 43 83 46 65 60 67 57 472 C

82 Love Grove

K-5

3

1

D

C

C

C

B

A

A

A

A

74 71 73 68 83 70 80 81 600 A

81 81 88 55 77 73 67 70 592 A

260 Mandarin HS

9-12

7

3

C

C

C

B

B

B

A

B

B

54 82 91 57 57 75 46 64 526 B AP Rdg <50

53 83 86 56 54 77 49 64 532 A +10 pts

259 Mandarin MS

6-8

7

4

C

B

B

A

A

A

A

A

A

80 82 94 65 65 78 63 70 597 A

81 80 93 66 68 77 63 68 596 A

258 Mandarin Oaks
91 Mathis

K-5

7

1

B

A

B

A

A

A

A

A

A

87 88 90 53 72 76 64 78 608 A

90 91 93 66 76 74 73 73 636 A

K-5

4

1

F

D

D

C

F

C

B

C

B

81 51 73 44 76 55 74 50 504 B

63 62 88 26 41 79 53 80 492 C

227 Mayport ES

K-5

6

2

C

B

B

B

B

B

A

C

A

77 68 67 36 69 67 76 73 533 A

78 69 92 45 72 68 50 61 535 A

254 Mayport MS

6-8

6

4

D

C

A

B

B

C

A

B

C

62 58 93 38 60 68 59 65 503 B

57 57 96 43 53 64 57 55 482 C

21 Morgan
246 Neptune Beach

Page 265 of 279

K-5

5

2

D

F

D

C

B

A

C

C

D

47 55 54 13 53 66 43 80 411 D

40 57 76 44 68 75 73 90 523 B

K-5

2

2

C

C

A

A

A

A

A

A

A

86 84 89 63 76 75 71 69 613 A

83 85 89 57 70 82 68 84 618 A

B

79 77 70 40 67 72 62 79 546 A

80 81 75 58 65 67 54 57 537 A

C

C

C

B

C

C

C

B

C

69 62 61 22 64 65 70 70 483 C

68 70 81 29 60 66 58 67 499 B

150 New Berlin

K-5

6

1

221 Normandy Village

K-5

6

2

70 North Shore

K-5

4

4

F

D

D

C

D

C

B

C

F

41 46 53 44 52 61 60 70 427 D

44 37 46

9 48 42 47 52 325 F

155 Northwestern

6-8

4

4

D

D

D

D

D

D

D

C

F

35 41 89 14 56 59 64 63 421 D

33 42 85

9 50 66 67 66 418 D

210 Oak Hill

K-5

5

1

D

C

C

C

B

B

A

B

C

66 59 75 33 65 72 68 88 526 A

65 60 82 34 70 59 68 66 504 B

270 Oceanway ES

K-5

6

1

D

C

C

B

B

B

C

B

B

68 60 61 41 70 56 55 50 461 C

70 67 66 45 63 72 70 77 530 A

C

B

A

66 61 94 45 62 68 62 64 522 B

72 64 87 53 66 68 63 63 536 A

B

B

B

A

A

A

A

B

B

73 61 65 20 65 75 63 84 506 B

79 72 77 50 67 66 67 70 548 A

62 Oceanway MS

6-8

6

4

16 Ortega

K-5

7

2

86 Parker

9-12

1

3

C

C

C

C

D

D

C

D

D

29 58 82 33 42 67 41 64 416 D

29 59 76 36 39 67 39 61 406 D

K-5

1

2

C

C

C

A

B

C

A

B

A

75 63 80 33 70 72 71 74 538 A

70 65 85 34 65 74 56 69 518 B

208 Parkwood Hts
92 Paxon

6-8

5

4

D

D

D

D

D

F

D

D

D

39 38 83 26 49 58 60 58 411 D

41 39 96 17 54 61 64 60 432 D

75 Paxon Academy

9-12

5

3

A

C

A

A

A

A

A

A

A

84 99 97 80 78 81 66 95 680 A

80 97 93 87 72 86 69 94 678 A

163 Payne

K-5

5

1

D

D

D

F

C

D

B

C

C

58 48 97 43 54 54 50 77 481 C

58 73 98 46 66 85 67 97 590 A

95 Pearson

K-5

5

2

D

D

D

F

D

D

D

D

F

58 59 73 13 66 81 67 87 504 B

67 66 88 46 75 79 73 73 567 A

280 Peterson

9-12

5

3

C

D

C

D

C

D

C

C

D

30 62 79 32 41 62 38 61 405 D

30 62 82 35 42 75 43 74 453 C +10 pts

205 Pickett

K-5

5

2

D

N

D

D

C

B

A

C

46 36 76 26 58 49 53 53 397 D

57 52 92 46 51 59 40 70 467 C

250 Pine Estates

K-5

4

1

F

D

D

C

C

C

B

C

B

53 53 71 12 63 60 70 67 449 C

62 53 81 22 75 72 70 81 516 B

159 Pine Forest

K-5

5

1

D

C

C

C

C

B

A

A

A

81 70 72 46 75 68 74 82 568 A

87 79 88 54 78 65 73 71 595 A

K-5

5

2

C

C

D

D

C

D

C

C

F

42 36 73 44 68 62 57 60 442 C

47 40 87 46 49 64 43 67 443 C

9-12

5

3

D

D

D

F

D

F

D

D

F

11 45 76 18 27 61 37 56 331 F

13 49 74 11 32 66 30 61 336 F

93 Pinedale
165 Raines
79 Ramona Blvd
285 Randolph
202 Reynolds Lane
96 Ribault HS

K-5

5

2

D

C

C

A

C

B

C

C

C

62 53 53 22 59 69 53 70 441 C

69 67 84 38 71 86 66 87 568 A

9-12

4

3

C

D

C

D

D

D

C

C

D

28 51 79 26 43 66 46 69 408 D

19 46 72 28 32 59 43 59 358 F

K-5

5

1

C

D

D

D

C

B

A

B

C

61 69 82 44 62 74 57 71 520 B

77 86 71 47 83 83 83 87 617 A

9-12

4

3

D

D

D

F

F

F

D

F

F

23 59 86 25 38 70 39 62 402 D

18 55 75 26 30 62 34 56 356 F

212 Ribault MS

6-8

4

4

D

D

D

F

C

F

D

C

D

44 51 96 13 58 76 65 79 482 C

49 50 97 13 68 73 79 81 510 B

262 Robinson

K-5

4

1

D

D

C

C

C

B

A

B

C

53 52 85 18 58 68 62 72 468 C

66 72 93 29 73 76 71 69 549 A

OFFICIAL_2009_SCHOOL_GRADES_Sch_Alpha.xls

A = 525+
B = 495 - 524
C = 435 - 494
D = 395 - 434
Notes

3

Grade

Total Points

BQ Math Gains

BQ Rdg Gains

Math Gains

Reading Gains

Science 3+

Writing 3.5+

Math 3+

Notes

Reading 3+

Grade

2009 Grades
Total Points

BQ Math Gains

BQ Rdg Gains

Math Gains

Reading Gains

Science 3+

Writing 3.5+

Math 3+

Reading 3+

2007

2006

2008

2005

2004

2003

2002

2001

2000

1999

Cluster

Board District

School Name

Type

Sch #

Grade History

239 Sabal Palm

K-5

1

2

C

B

B

A

A

A

A

A

A

90 88 72 63 78 77 74 78 620 A

88 89 91 59 65 79 62 78 611 A

83 San Jose

K-5

3

1

D

D

D

C

C

C

A

B

C

74 68 68 41 73 69 70 73 536 A

76 64 69 39 67 58 55 68 496 B

218 San Mateo

K-5

6

1

C

A

A

B

B

A

A

A

A

83 87 75 56 71 73 70 79 594 A

88 85 81 48 71 70 70 74 587 A

80 San Pablo

K-5

2

2

C

A

A

A

A

A

A

A

A

89 93 56 50 70 71 65 75 569 A

93 92 97 67 73 64 60 79 625 A

237 Sandalwood

9-12

2

3

C

C

C

C

C

C

C

C

D

40 71 82 39 46 67 39 55 439 D AP Rdg <50 2 yrs

38 75 74 43 45 76 40 63 454 C

225 Seabreeze

K-5

2

2

C

B

A

A

A

A

A

A

A

90 87 93 55 79 77 70 79 630 A

89 94 88 69 75 71 69 61 616 A

242 Sheffield

K-5

6

1

C

B

C

A

A

A

A

A

A

83 85 75 65 69 71 66 79 593 A

85 85 82 56 71 63 64 70 576 A

211 Southside

6-8

3

4

C

C

C

C

C

C

C

B

C

56 49 82 33 62 62 63 63 470 C

48 43 87 25 54 59 62 62 440 C

76 Southside Est

K-5

1

2

C

C

C

C

C

B

B

B

C

72 57 64 42 62 57 73 65 492 C

73 66 84 31 71 68 73 64 530 A

72 Spring Park

K-5

3

1

D

C

N

C

C

A

B

C

C

48 42 63 44 63 63 67 65 455 C

62 66 70 46 69 85 61 80 539 A

124 St. Clair Evans

K-5

4

2

F

D

D

D

D

D

C

C

C

48 44 63 28 61 63 87 80 474 C

55 40 81

153 Stanton

9-12

4

3

A

C

A

A

A

A

A

A

A

93 100 99 94 83 85 82 99 735 A

87 98 99 97 74 84 66 94 699 A

219 Stilwell
88 Stockton

7 51 56 59 71 420 D

6-8

6

4

D

C

C

C

C

C

C

C

C

52 46 89 33 58 61 61 59 459 C

57 50 94 35 62 67 68 68 501 B

K-5

7

2

A

B

A

A

A

A

A

A

A

88 81 88 66 76 59 66 63 587 A

92 93 94 76 76 92 76 91 690 A

Page 266 of 279

207 Stuart

6-8

6

4

C

C

C

C

C

D

C

C

C

54 48 89 25 58 67 63 70 474 C

51 53 87 27 57 70 66 67 478 C

116 Tillis

K-5

6

1

C

C

D

C

B

B

B

B

C

69 49 77 45 65 51 70 70 496 B

63 62 86 49 62 71 53 70 516 B

98 Timucuan

K-5

7

1

C

C

C

C

B

A

A

B

C

77 63 76 40 71 66 67 85 545 A

76 74 80 38 70 65 70 53 526 A

128 Tolbert

K-5

5

1

C

C

C

C

C

C

B

C

C

69 56 69 63 65 67 43 63 495 B

69 60 74 50 69 62 56 61 501 B

251 Twin Lakes ES

K-5

2

1

C

C

B

A

A

A

A

A

A

82 79 86 48 74 69 62 70 570 A

86 82 88 53 73 68 65 62 577 A

253 Twin Lakes MS

6-8

2

4

C

C

A

A

A

B

B

A

A

69 69 92 47 59 71 63 64 534 A

72 67 94 56 66 70 63 64 552 A

K-5

7

1

D

C

C

C

B

B

C

C

C

72 52 82 49 78 56 70 73 532 A

76 55 86 29 74 79 67 90 556 A

19 Upson
68 Venetia

K-5

7

1

C

C

C

A

A

A

A

A

C

72 67 32 53 67 59 67 60 477 C

78 77 66 46 74 71 73 68 553 A

57 Wesconnett

K-5

6

1

C

C

C

A

A

A

A

A

A

69 73 91 44 58 71 43 70 519 B

73 79 96 52 73 81 70 77 601 A

K-5

5

2

D

D

D

F

D

C

C

C

C

56 61 67 44 64 79 73 83 527 A

58 78 100 46 67 90 67 93 599 A

K-5

7

1

D

C

C

B

A

C

D

B

B

54 64 47 33 64 81 63 77 483 C

64 69 55 47 67 76 63 77 518 B

9-12

6

3

D

C

C

D

D

D

C

C

D

29 60 78 26 40 65 38 54 390 F

27 61 73 33 39 67 38 63 401 D

K-5

6

1

C

B

C

B

A

A

A

A

A

82 82 68 63 71 71 56 67 560 A

79 80 80 45 66 67 63 65 545 A

143 West Jacksonville
12 West Riverside
248 White
51 Whitehouse

A = 525+
B = 495 - 524
C = 435 - 494
D = 395 - 434
Notes

K-5

3

2

C

C

C

C

B

C

B

C

C

73 68 62 33 68 68 64 81 517 B

74 70 78 35 66 65 67 59 514 B

224 Wolfson

9-12

3

3

C

C

C

D

B

C

C

C

D

35 68 79 32 46 71 48 69 448 C

35 66 85 36 45 67 44 61 449 D +10 pts, APRd/Grade lowered

89 Woodland Acres
166 Woodson

K-5
K-5

1
5

2
2

D
D

C
D

D
D

C
D

D
D

C
D

C
D

D
D

B
F

63 60 72 26 55 55 43 73 447 C
37 54 67 0 61 68 70 58 415 D

62 64 80 35 62 55 68 55 481 C
50 53 96 13 64 63 77 71 487 C
78

94 Windy Hill

A

10 15 21 41 45 51 70 52 57

62

B

7

15 13 21 32 27 22 31 22

23

23

C

69 76 68 46 42 40 42 47 39

37

28

D
F

49 31 33 22 18 20 12 14 20
4 1 0 10 3 6 0 2 9

19
7

12
7

73 54 92 42 63 58 46 50 478 C

61 58 90 55 65 65 74 69 537 A

Charter Schools
120 River City Scien

Ch

Ch Ch

118 SIA Tech

Ch

Ch Ch

OFFICIAL_2009_SCHOOL_GRADES_Sch_Alpha.xls

N

N

Alt School - No Grade

4

D

D
N

Grade

Total Points

BQ Math Gains

BQ Rdg Gains

Math Gains

Reading Gains

Science 3+

Writing 3.5+

Math 3+

Notes

Reading 3+

Grade

2009 Grades
Total Points

BQ Math Gains

D
C

BQ Rdg Gains

D
F

Math Gains

F
D

Reading Gains

D
D

Science 3+

F

Writing 3.5+

F

Math 3+

F

F

Reading 3+

F
N

2007

2006

D

2005

F

2004

Ch Ch
Ch Ch

2008

2003

Ch
Ch

2002

102 SOS Acad MS
113 Wayman Acad

2001

Ch Ch

2000

Ch Ch

Ch

1999

Ch

School Name

Cluster

Board District

117 Sojourner Truth
115 SOS Acad HS

Sch #

Type

Grade History

A = 525+
B = 495 - 524
C = 435 - 494
D = 395 - 434
Notes

Closed
Closed
F
F

42 46 87 10 55 68 80 60 448 C
47 40 46 0 53 58 60 63 367 F

43 38 79 13 55 55 57 55 395 D
31 46 83 46 53 61 67 70 457 C

A

0

0

0

0

0

0

0

0

0

0

1

B

0

0

0

0

0

0

0

0

0

0

0

C

0

0

0

0

0

0

0

1

0

2

1

D
F

0
1

1
0

1
0

1
0

2
0

1
2

1
3

1
2

0
2

0
1

1
0

Page 267 of 279

OFFICIAL_2009_SCHOOL_GRADES_Sch_Alpha.xls

5

School Climate Survey 2008 - 2009 - District Staff Summary
Item Text

Total

Num A

%A

1 This school provides a safe environment for teaching and learning.

7609

4350

57.2%

2 This school maintains a clean and inviting appearance.

7617

3408

44.7%

3 This school provides a welcoming environment.

7614

4040

4 This school is making steady progress implementing rigorous academic standards.

7611

4158

Num B

%B

Num C

%C

Num D

%D

Num E

% E Num Inv

2314

30.4%

477

6.3%

366

4.8%

102

1.3%

135

2841

37.3%

727

9.5%

532

7.0%

109

1.4%

127

53.1%

2603

34.2%

651

8.6%

257

3.4%

63

0.8%

130

54.6%

2598

34.1%

609

8.0%

197

2.6%

49

0.6%

133

5 Teachers in this school provide quality instruction in reading/language arts.

7613

4549

59.8%

2462

32.3%

533

7.0%

59

0.8%

10

0.1%

131

6 Teachers in this school provide quality instruction in mathematics.

7607

4372

57.5%

2573

33.8%

570

7.5%

82

1.1%

10

0.1%

137

7 Teachers in this school provide quality instruction in science.

7604

3857

50.7%

2728

35.9%

848

11.2%

158

2.1%

13

0.2%

140

8 Teachers in this school provide quality instruction in social studies.

7603

3510

46.2%

2710

35.6%

1022

13.4%

317

4.2%

44

0.6%

141

9 The principal of this school is a good leader.

7600

4107

54.0%

2043

26.9%

732

9.6%

439

5.8%

279

3.7%

144

10 The school's office staff is courteous and helpful.

7606

4651

61.2%

2281

30.0%

443

5.8%

172

2.3%

59

0.8%

138

11 This school has a good relationship with the community.

7610

3554

46.7%

2637

34.7%

1104

14.5%

276

3.6%

39

0.5%

134

12 Students at this school are treated with respect and dignity.

7608

3885

51.1%

2985

39.2%

560

7.4%

158

2.1%

20

0.3%

136

Page 268 of 279

13 This school provides positive experiences for students.

7605

4036

53.1%

2835

37.3%

551

7.3%

154

2.0%

29

0.4%

139

14 Faculty and staff at this school treat parents with respect and dignity.

7610

4529

59.5%

2653

34.9%

363

4.8%

54

0.7%

11

0.1%

134

15 This school provides positive experiences for parents.

7605

4012

52.8%

2732

35.9%

720

9.5%

124

1.6%

17

0.2%

139

16 Parents are provided adequate access to teachers for conferences.

7611

4963

65.2%

2238

29.4%

340

4.5%

58

0.8%

12

0.2%

133

17 Volunteers are welcome at this school.

7606

4984

65.5%

2017

26.5%

512

6.7%

77

1.0%

16

0.2%

138

18 Students have adequate access to computers at this school.

7595

3057

40.3%

2555

33.6%

775

10.2%

931

12.3%

277

3.7%

149

19 Students and parents receive adequate notification about school events/activities.

7603

3953

52.0%

2591

34.1%

670

8.8%

343

4.5%

46

0.6%

141

20 Students and parents receive effective communication about academic progress.

7610

4336

57.0%

2697

35.4%

439

5.8%

116

1.5%

22

0.3%

134

21 Student behavior at this school is satisfactory this school year.

7600

2307

30.4%

2711

35.7%

995

13.1%

1098

14.5%

489

6.4%

144

22 The services of the library/media center staff are satisfactory.

7594

3768

49.6%

2619

34.5%

730

9.6%

374

4.9%

103

1.4%

150

23 The services of the guidance office staff are satisfactory.

7603

3266

43.0%

2748

36.1%

952

12.5%

516

6.8%

121

1.6%

141

24 Field trips provided by this school are meaningful and aligned with classroom instruction.

7587

3345

44.1%

2537

33.4%

1354

17.9%

250

3.3%

101

1.3%

157

25 The food services at this school are satisfactory.

7573

1475

19.5%

2257

29.8%

2051

27.1%

1173

15.5%

617

8.2%

171

26 School bus transportation to and from this school is satisfactory.

7570

2325

30.7%

2838

37.5%

2048

27.1%

280

3.7%

79

1.0%

174

27 Teachers at this school prepare all students for success in the next grade, in college, or in a job.

7592

3631

47.8%

3002

39.5%

717

9.4%

206

2.7%

36

0.5%

152

28 The School Resource Officer at my school is effective.

7242

1968

27.2%

1500

20.7%

3245

44.8%

252

3.5%

277

3.8%

502

29 What overall grade would you give to your school? ( Bubbling E is equivalent to F)

7568

3331

44.0%

2507

33.1%

1324

17.5%

298

3.9%

108

1.4%

176

30 What grade would you give to the Duval County Public Schools as a whole? ( Bubbling E is
equivalent to F)

7546

711

9.4%

2592

34.4%

2934

38.9%

1001

13.3%

308

4.1%

198

31 Please indicate which of the following best applies to your position: A=Administrator, B=Teacher,
C=Other Certificated, D=Non-certificated Instructional, E=Other Non-certificated

7291

269

3.7%

5581

76.6%

434

6.0%

447

6.1%

560

7.7%

453

A = Strongly Agree B = Agree C = Neutral/No Opinion D = Disagree E - Strongly Disagree

Prepared By Instructional Research and Accountability

8/5/2009

School Climate Survey 2008-2009 - District Student Summary
Item Text

Total

Num A

%A

1 I feel safe at my school.

10210

3041

29.8%

2 My school is clean and has an inviting appearance.

10207

1669

3 My school provides a welcoming environment.

10205

4 My school has clear academic standards that challenge me to improve.

10201

5 The teachers at my school provide quality instruction in reading/language arts.

10208

6 The teachers at my school provide quality instruction in mathematics.

10203

Num B

%B

Num C

%C

Num D

%D

Num E

%E

Num Inv

3395

33.3%

2194

21.5%

933

9.1%

647

6.3%

147

16.4%

2976

29.2%

2569

25.2%

1867

18.3%

1126

11.0%

150

2615

25.6%

3154

30.9%

2711

26.6%

1137

11.1%

588

5.8%

152

3936

38.6%

3421

33.5%

1802

17.7%

659

6.5%

383

3.8%

156

4954

48.5%

3179

31.1%

1260

12.3%

454

4.5%

361

3.5%

149

4934

48.4%

2901

28.4%

1304

12.8%

591

5.8%

473

4.6%

154

Page 269 of 279

7 The teachers at my school provide quality instruction in science.

10209

4578

44.8%

3078

30.2%

1455

14.3%

572

5.6%

526

5.2%

148

8 The teachers at my school provide quality instruction in social studies.

10205

4667

45.7%

3052

29.9%

1542

15.1%

507

5.0%

437

4.3%

152

9 The principal of my school is a good leader.

10195

4163

40.8%

2447

24.0%

2219

21.8%

601

5.9%

765

7.5%

162

10 The office staff members at my school are courteous and helpful.

10192

3128

30.7%

3116

30.6%

2382

23.4%

892

8.8%

674

6.6%

165

11 My school has a good relationship with the community.

10203

2189

21.5%

2571

25.2%

3478

34.1%

1147

11.2%

818

8.0%

154

12 I am treated with respect and dignity at my school.

10187

2259

22.2%

3163

31.1%

2355

23.1%

1396

13.7%

1014

10.0%

170

13 My school provides positive experiences for all students.

10190

2474

24.3%

2908

28.5%

2831

27.8%

1262

12.4%

715

7.0%

167

14 Teachers and staff at my school treat parents with respect and dignity.

10196

3746

36.7%

2972

29.2%

2378

23.3%

651

6.4%

449

4.4%

161

15 My school provides positive experiences for parents.

10201

2904

28.5%

3030

29.7%

3112

30.5%

699

6.9%

456

4.5%

156

16 Parents at my school have adequate access to teachers for conferences.

10188

3509

34.4%

3215

31.6%

2542

25.0%

562

5.5%

360

3.5%

169

17 Volunteers are welcome at my school.

10189

4005

39.3%

2952

29.0%

2489

24.4%

431

4.2%

312

3.1%

168

18 Students use computers at my school.

10192

5618

55.1%

2875

28.2%

1016

10.0%

387

3.8%

296

2.9%

165

19 My school keeps me informed about school events and activities.

10188

4016

39.4%

3405

33.4%

1511

14.8%

773

7.6%

483

4.7%

169

20 My teachers make sure I know how I am doing in class.

10169

3240

31.9%

3106

30.5%

1979

19.5%

1097

10.8%

747

7.4%

188

21 Student behavior at my school is satisfactory this school year.

10189

1754

17.2%

2464

24.2%

2661

26.1%

1675

16.4%

1635

16.1%

168

22 I am satisfied with services provided by the library/media center staff.

10174

3250

31.9%

3189

31.3%

2402

23.6%

757

7.4%

576

5.7%

183

23 I am satisfied with the guidance services at my school.

10164

3218

31.7%

2953

29.1%

2695

26.5%

696

6.9%

602

5.9%

193

24 Field trips provided by my school are meaningful to me and support classroom instruction.

10158

3229

31.8%

2244

22.1%

2602

25.6%

819

8.1%

1264

12.4%

199

25 I am satisfied with the food services at my school.

10147

1619

16.0%

2157

21.3%

2309

22.8%

1666

16.4%

2396

23.6%

210

26 I am satisfied with school bus transportation to and from my school.

10130

2627

25.9%

2583

25.5%

2937

29.0%

960

9.5%

1023

10.1%

227

27 My school is preparing me for success at the next grade level, at college, or in a job.

10153

3960

39.0%

3178

31.3%

1898

18.7%

607

6.0%

510

5.0%

204

28 The School Resource Officer at my school is effective.

10091

2676

26.5%

2514

24.9%

3485

34.5%

707

7.0%

709

7.0%

266

29 What overall grade would you give to your school? ( Bubbling E is equivalent to F)

10117

2290

22.6%

3039

30.0%

2740

27.1%

1053

10.4%

995

9.8%

240

30 What grade would you give to the Duval County Public Schools as a whole? ( Bubbling E
is equivalent to F)

10093

1964

19.5%

2795

27.7%

3090

30.6%

1167

11.6%

1077

10.7%

264

A = Strongly Agree B = Agree C = Neutral/No Opinion D = Disagree E - Strongly Disagree

Prepared By Instructional Research and Accountabili

8/5/2009

School Climate Survey 2008-2009 - District Parent Summary
Item Text

Total

Num A

%A

1 This school provides a safe environment for teaching and learning.

8183

4939

60.4%

2 This school maintains a clean and inviting appearance.

8185

4635

3 This school provides a welcoming environment.

8186

4824

4 The school is making steady progress toward higher standards for teaching and learning.

8182

5 My child receives quality instruction in reading/language arts at this school.

8188

6 My child receives quality instruction in mathematics at this school.

Num B

%B

Num C

%C

Num D

%D

Num E

%E

Num Inv

2525

30.9%

491

6.0%

172

2.1%

56

0.7%

104

56.6%

2624

32.1%

616

7.5%

223

2.7%

87

1.1%

102

58.9%

2519

30.8%

626

7.7%

150

1.8%

67

0.8%

101

4572

55.9%

2581

31.5%

807

9.9%

176

2.2%

46

0.6%

105

4839

59.1%

2604

31.8%

559

6.8%

143

1.8%

43

0.5%

99

8182

4642

56.7%

2639

32.3%

638

7.8%

196

2.4%

67

0.8%

105

7 My child receives quality instruction in science at this school.

8179

4309

52.7%

2788

34.1%

864

10.6%

160

2.0%

58

0.7%

108

8 My child receives quality instruction in social studies at this school.

8172

4287

52.5%

2740

33.5%

933

11.4%

159

2.0%

53

0.7%

115

9 The principal of this school is a good leader.

Page 270 of 279

8163

4549

55.7%

2293

28.1%

1071

13.1%

151

1.9%

99

1.2%

124

10 The school's office staff is courteous and helpful.

8164

4715

57.8%

2531

31.0%

649

8.0%

187

2.3%

82

1.0%

123

11 This school has a good relationship with the community.

8170

4030

49.3%

2519

30.8%

1399

17.1%

175

2.1%

47

0.6%

117

12 My child is treated with respect and dignity at school.

8165

4372

53.6%

2798

34.3%

684

8.4%

229

2.8%

82

1.0%

122

13 This school provides positive experiences for students.

8177

4464

54.6%

2745

33.6%

721

8.8%

200

2.5%

47

0.6%

110

14 Parents at this school are treated with respect and dignity.

8182

4578

56.0%

2726

33.3%

649

7.9%

169

2.1%

60

0.7%

105

15 This school provides positive experiences for parents.

8168

4269

52.3%

2753

33.7%

883

10.8%

202

2.5%

61

0.8%

119

16 Parents are provided adequate access to teachers for conferences.

8179

4634

56.7%

2552

31.2%

738

9.0%

191

2.3%

64

0.8%

108

17 Volunteers are welcome at this school.

8153

4892

60.0%

2266

27.8%

880

10.8%

86

1.1%

29

0.4%

134

18 Students at this school have adequate access to computers.

8142

3789

46.5%

2833

34.8%

1172

14.4%

265

3.3%

83

1.0%

145

19 This school provides adequate notification about school events and activities.

8166

4263

52.2%

2775

34.0%

696

8.5%

337

4.1%

95

1.2%

121

20 This school communicates effectively with me about my child's academic progress.

8166

4324

53.0%

2683

32.9%

731

9.0%

332

4.1%

96

1.2%

121

21 Student behavior at this school is satisfactory this school year.

8164

3799

46.5%

2828

34.6%

1058

13.0%

336

4.1%

143

1.8%

123

22 I am satisfied with services of the library/media center staff.

8150

3950

48.5%

2633

32.3%

1363

16.7%

147

1.8%

57

0.7%

137

23 I am satisfied with services of the guidance office staff.

8155

3830

47.0%

2571

31.5%

1448

17.8%

204

2.5%

102

1.3%

132

24 Field trips provided by the school are meaningful and aligned with classroom instruction.

8153

3930

48.2%

2573

31.6%

1329

16.3%

210

2.6%

111

1.4%

134

25 I am satisfied with the food services at this school.

8149

2711

33.3%

2526

31.0%

1792

22.0%

704

8.6%

416

5.1%

138

26 I am satisfied with school bus transportation to and from this school.

8041

2679

33.3%

2041

25.4%

2756

34.3%

334

4.2%

231

2.9%

246

27 This school is preparing my child for success in the next grade, at college, or in a job.

8135

4156

51.1%

2936

36.1%

756

9.3%

203

2.5%

84

1.0%

152

28 The School Resource Officer at this school is effective.

8047

2749

34.2%

2056

25.6%

2976

37.0%

165

2.1%

101

1.3%

240

29 What overall grade would you give this school? (E is equivalent to F)

8116

4065

50.1%

2767

34.1%

948

11.7%

218

2.7%

118

1.5%

171

30 What grade would you give to the Duval County Public Schools as a whole? (E is equivalent to F)

8116

1932

23.8%

2690

33.1%

2488

30.7%

728

9.0%

278

3.4%

171

31 The district's office staff is courteous and helpful.

7803

2534

32.5%

2109

27.0%

2818

36.1%

230

3.0%

112

1.4%

484

A = Strongly Agree B = Agree C = Neutral/No Opinion D = Disagree E - Strongly Disagree

Prepared By Instructional Research and Accountability

7/8/2009

VALUE ADDED TO YOUR PERSONAL COMPENSATION
Duval County School Board 2009-2010
Beginning Teacher

$

1. Florida Retirement System

$

37,300.00 10 Year Teacher
3,674.05 1. Florida Retirement System

(9.85%)
2. Social Security (incl. Medicare)

$

2,853.45 2. Social Security (incl. Medicare)

4,011.02 1. Florida Retirement System

$

19.92 3. Life Insurance - $10,000

$

3,115.16 2. Social Security (incl. Medicare)

6,158.04 4. Health Insurance

$

19.92 3. Life Insurance - $10,000

$

6,158.04 4. Health Insurance

(Single Coverage - HMO)

(Single Coverage - HMO)

($513.17 x 12 months)

($513.17 x 12 months)

($513.17 x 12 months)

5. Holidays

TIME OFF:
$

1,141.72 5. Holidays

$

1,246.39 5. Holidays

Page 271 of 279

(6 days x 7.33 hours)

(6 days x 7.33 hours)

(per day x $25.96 per hour)

(per day x $28.34 per hour)

(per day x $45.10 per hour)

6. Vacation - N/A

6. Vacation - N/A

$

7. Sick Leave (10 days)

$

8. Workers' Compensation

$

9. Unemployement Compensation

$

10. Flexible Benefit Dollars

$

The DCSB is paying this additional amount
beyond your salary.

$

The DCSB is paying this additional amount
16,988.87 beyond your salary.

$

Adding it all up, your total compensation is:

$

54,288.87 Adding it all up, your total compensation is:

$

1,903.06 7. Sick Leave (10 days)
406.57 8. Workers' Compensation
82.06 9. Unemployement Compensation
750.00 10. Flexible Benefit Dollars

$16,988.87 is equal to an additional
45.55% beyond your annual salary

6,382.90

$

4,957.28

$

19.92

$

6,158.04

$

1,983.50

TIME OFF:

(6 days x 7.33 hours)

-

$

($1.66 x 12 months)

(Single Coverage - HMO)

TIME OFF:

64,801.00

(7.65%)

($1.66 x 12 months)
$

$

(9.85%)

(7.65%)

($1.66 x 12 months)
4. Health Insurance

$

40,721.00 25 Year Teacher

(9.85%)

(7.65%)
3. Life Insurance - $10,000

$

$
$
$
$
$

-

6. Vacation - N/A

2,077.60 7. Sick Leave (10 days)

$

-

$

3,306.17

$

706.33

$

142.56

$

750.00

The DCSB is paying this additional amount
17,911.58 beyond your salary.

$

24,406.70

58,632.58 Adding it all up, your total compensation is:

$

89,207.70

443.86 8. Workers' Compensation
89.59 9. Unemployement Compensation
750.00 10. Flexible Benefit Dollars

$17,911.58 is equal to an additional 43.99%
beyond your annual salary

$24,406.70 is equal to an additional 37.66%
beyond your annual salary

Other options and benefits available to each employee: (at reduced group rates)
Additional life insurance

Short-term and long-term disability insurance

Dental Insurance

Flexible spending accounts - Medical

Cancer/dread disease insurance

and dependent care reimbursement
Employee assistance program

Hospital Indemnity Insurance

Long-term care

Vision Care

Optional tax deferred annuities

The annual salary figure listed above does not include salary which you may be eligible to receive through additional teacher time beyond 7.33 hours, part-time or summer employment,
supplements, stipends, contract requirements such as tool and uniform allowance, overtime pay, in-service credits and other cost items paid by the Board.
Source: DCPS Budget Services

Informational Section

First occurrence cancer insurance

Informational Section

GLOSSARY
This glossary contains definitions of selected terms used in this document and additional terms and interpretative data
as necessary for common understandings concerning financial accounting procedures for Duval County Public
School System. Several terms, which are not primarily financial accounting terms, have been included because of
their significance for the budgeting process. The glossary is arranged alphabetically with appropriate crossreferencing where necessary.
ACCOUNTING SYSTEM The recording and reporting of activities and events affecting the money of an administrative
unit and its programs. Specifically, it describes: (1) what accounting records are to be maintained, how they will
be maintained, and the procedures, methods, and forms to be used; (2) date recording, classifying and
summarizing activities or events; (3) analyzing and interpreting recorded data; and (4) preparing and initiating
reports and statements which reflect conditions as of a given date, the results of operations for a specific period,
and the evaluation of status and results of operation in terms of established objectives.
ADMINISTRATION Those activities which have as their purpose the general regulation, direction, and control of the
affairs of the local education agency.
AD VALOREM TAXES Taxes levied based on the assessed valuation (less exemptions) of real property.
APPROPRIATION An authorization granted by a legislative body to make expenditures and to incur obligations for
specific purposes. Note: An appropriation is usually limited in amount and as to the time when it may be
expended.
APPROPRIATION ACCOUNT A budgetary account set up to record specific authorizations to spend. The account is
credited with original and any supplemental appropriations and is charged with expenditures and encumbrances.
ASSESSED VALUATION A valuation set upon real estate by a government as a basis for levying taxes.
ATTENDANCE Attendance is the presence of a pupil on days school is in session. A pupil may be counted present
only when he/she is actually at school, or is present at another place at a school activity which is authorized by the
school, is part of the program of the school, and is personally supervised by a member or members of the school
staff. This may include field trips, athletic contests, music festivals, student conventions, and similar activities,
when officially authorized under policies of the county school board. It does not include “making up” school work
at home, or activities supervised or sponsored by private individuals or groups.
AVERAGE DAILY ATTENDANCE (ADA) In a given school year, the average daily attendance for a given school is
the aggregate days attendance of the school divided by the number of days school was actually in session. Only
days in which the pupils were under the guidance and direction of teachers in the teaching process should be
considered as days in session.
BASE STUDENT ALLOCATION (BSA) The state dollar allocation under the Florida Education Finance Program
(FEFP) for a student in a program with a weight of 1.0. The base student allocation is multiplied by weighted
factors for each program to determine a total allocation based on weighted full time equivalent students. (WFTE).
BENEFITS Total employer's share of F.I.C.A. taxes, hospitalization, worker's compensation, unemployment, and
retirement contributions made on behalf of employees.
BOARD OF EDUCATION, DISTRICT The elected body created according to State law and vested with
responsibilities for educational activities in the county wide school district.
BOND A written promise to pay a specified sum of money, called the face value, at a fixed time in the future, called the
date of maturity, and carrying interest at a fixed rate, usually payable periodically. The difference between a note
and a bond is that the latter usually runs for a longer period of time and requires greater legal formality.

Page 272 of 279

Informational Section
BONDED DEBT The part of the school district debt, which is covered by outstanding bonds of the district. Sometimes
called "Funded Debt."
BUDGET A plan of financial operation embodying an estimate of proposed expenditures for a given period or purpose
and the proposed means of financing them.
BUDGET, ADOPTED The budget formally adopted by the Board after a final public hearing in September and
submitted to the Department of Education for approval. It serves as the approved financial plan for the operations
of the District for the fiscal year.
BUDGET, TENTATIVE The Superintendent's formal budget recommendation as delivered to the Board pursuant to
law prior to the first public hearing on the budget in July.
BUDGET, TENTATIVE APPROVED The budget tentatively adopted at the July hearing. Expenditures may be legally
incurred against this budget, until adoption of the approved budget at the final public hearing in September.
BUDGET AMENDMENT An administrative procedure used to revise a budgeted amount after the Annual Budget has
been adopted by the district school board.
BUDGET CALENDAR The schedule of key dates used in the preparation and adopting of the Annual Budget.
BUDGET DOCUMENT The instrument used as a comprehensive financial plan of operations of the district school
board.
BUDGET OVERVIEW The opening section of the budget, which provides the Board and the public with a general
summary of the most important aspects of the proposed budget and recommendations of the Superintendent.
BUDGETARY CONTROL The control or management of the business affairs of the school district in accordance with
an approved budget with a responsibility to keep expenditures within the authorized amounts.
BUILDINGS A fixed asset account, which reflects the acquisition value of permanent structures used to house
persons and property owned by the local education agency. If buildings are purchased or constructed, this
account includes the purchase or contract price of all permanent buildings and fixtures attached to and forming a
permanent part of such buildings. If buildings are acquired by gift, the account reflects their appraised value at
time of acquisition.
CAPITAL BUDGET A plan of proposed capital outlays and the means of financing them for the current fiscal period
incorporated in the current budget.
CAPITAL OUTLAYS Expenditures, which result in the acquisition of, or addition to, fixed assets.
CAPITAL PROGRAM A plan for capital expenditures to be incurred each year over a fixed period of years to meet
capital needs arising from the long term work program or otherwise. It sets forth each project or other
contemplated expenditure in which the local education agency is to have a part and specifies the full resources
estimated to be available to finance the projected expenditures.
CAPITAL PROJECTS FUND Used to account for all resources used for acquiring capital sites, buildings, and
equipment as specified by the five-year capital plan. Capital project funds are designated to account for
acquisition or construction of capital outlay assets, which are not acquired directly by the general fund, special
revenue funds, or enterprise funds. Under Florida Department of Education regulations, capital project funds may
also be used for the maintenance, renovation and repair of capital facilities.
CATEGORICALS Money that the Legislature sends to school districts that legally can be spent only in certain ways.

Page 273 of 279

Informational Section
CERTIFICATE OF PARTICIPATION (C.O.P.) A certificate of participation is a form of lease-purchase agreement
whereby the cost of a major capital expenditure can be spread over a pre-determined number of years. It is
similar to bond financing, however, a C.O.P. is dependent on the appropriation of funds each year to cover the
amount of payments required that year. For this reason, it is a somewhat higher risk for the investor, and normally
demands a somewhat higher interest rate than a bond.
CERTIFIED TAX ROLL This is a certificate from the Property Appraiser, which lists the value of Real Property. The
Property Appraiser certifies the value to be true and correct to the best of his knowledge and belief.
CHARTER SCHOOL Essentially, this is a quasi-private school funded with FEFP dollars under contract to a school
board. A group of people appoints a Board of Directors, applies to the District School Board and upon approval
operates its school with its own educational agenda with more leeway in meeting state standards. Charter
schools cannot charge tuition.
CLASSIFICATION, FUNCTION As applied to expenditures, this term has reference to an activity or service, aimed at
accomplishing a certain purpose or end. For example, Instruction, School Administration, Plant Maintenance and
Operation.
CLASSIFICATION, OBJECT As applied to expenditures, this term has reference to an article or service received. For
example, payroll costs, purchased and contracted services, material, and supplies.
COFTE – Capital Outlay Full Time Equivalent students.
COLLECTION RATE Pursuant to state statute, a collection rate of 95% is used to approximate the revenue to be
collected from ad valorem taxes.
CONTRACT SERVICES Labor, material and other costs for services rendered by personnel who are not on the
payroll of the local education agency.
COST PER PUPIL Financial data (either budget or expenditures) for a given period of time divided by a pupil unit of
measure (average daily membership, average daily attendance, etc.)
DEBT An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of local
education agencies include bonds, warrants, notes, etc.
DEBT SERVICE FUND A fund established to account for the accumulation of resources for, and the payment of, longterm debt principal and interest.
DEFICIT The excess of obligations of a fund over the fund’s resources.
DISBURSEMENTS Payments for goods and services.
DISTRICT COST DIFFERENTIAL An adjustment to the gross Florida Educational Finance Program allocation based
on cost-of-living differences in the 67 counties in the state as determined by the Florida Price Level Index
(Amenities Adjusted) as calculated by the University of Florida.
DUAL ENROLLMENT Enrollment of an eligible secondary student in a post-secondary course at a public or eligible
non-public community college or university or vocational center located in and operated by another school board
under an inter-institutional articulation agreement which meets the statutory requirements. The course must offer
credit leading to a high school diploma, to a vocational certificate or towards an associate or baccalaureate
degree.
ENCUMBRANCE ACCOUNTING A system or procedure which involves giving recognition in the accounting
budgetary expenditure control records for the issuance of purchase orders, statements, or other commitments
chargeable to an appropriation in advance of any liability or payment.

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Informational Section
ENCUMBRANCES Legal commitments for unperformed contracts for goods or services. In budgetary accounting,
encumbrances are recorded as a reduction of available appropriations to assure that when the contract is fulfilled,
funds will be available to pay the commitment.
EQUIPMENT Those moveable items used for school operations that are of a non-expendable and mechanical nature
and perform a specific operation. Typewriters, projectors, computers, lathes, machinery, and vehicles, etc., are
classified as equipment. (Heating and air conditioning systems, lighting fixtures and similar items permanently
fixed to or within a building are considered as part of the building.)
ESE – Exceptional Student Education
ESTIMATED REVENUE If the accounts are kept on an accrual basis, this term designates the amount of revenue
estimated to accrue during a given period regardless of whether or not it is all to be collected during the period. If
the accounts are kept on a cash basis, the term designates the amount of revenues estimated to be collected
during a given period.
EXPENDITURES This includes total charges incurred, whether paid or unpaid, for current expense, capital outlay, and
debt service.
FEDERAL REVENUE Revenue provided by the federal government. Expenditures made with this revenue are
identifiable as federally supported expenditures.
FEFP The Florida Educational Finance Program.
FISCAL YEAR (FY) A twelve-month period of time to which the annual budget applies and at the end of which a local
education agency determines its financial position and the results of its operations. The Duval County Public
School System operates on a fiscal year beginning July 1.
FTE (FULL TIME EQUIVALENT) – ENROLLMENT A full definition of FTE is found in Florida Statutes 236.013. An
FTE is one student in membership, in one or more programs for a school year or its equivalent. For official
enrollment purposes, there are four FTE survey periods during one fiscal year.
FTE, WEIGHTED (WEIGHTED FULL TIME EQUIVALENT), OR WFTE A basic full time student in grades 4 through
8 is counted as one FTE. All other students are "weighted", to compensate for differing cost levels to deal with
different types of educational programs and students. For example, kindergarten children may require closer
supervision, high school students may require more expensive lab equipment, and handicapped students may
require special services. Weights assigned for calculating WFTE is determined by the state, and are used as the
basis for state funding formulas.
FUNCTION An accounting term relating to both the budget and financial report. A "function" is a grouping of activities
being performed for which salaries and other types of direct costs are expended and accounted. Functions and
sub functions consist of activities, which have somewhat the same general operational objectives.
FUND A fund is a self-balancing group of accounts in which transactions relating to a particular purpose or funding
source may be segregated for improved accountability.
FUND BALANCE Represents the excess of the fund's assets and estimated revenues for the period over its liabilities,
reserves and appropriations for the period. A fund balance is typically offset by reserves for specific purposes,
such as payment of prior year encumbrances.
GENERAL FUND Used to account for all transactions, which don’t have to be accounted for in another fund. Used to
account for all ordinary “day to day” operations of a school system.
GRANT Contributions of either money or material goods given by a contributing unit (public or private) to another
receiving unit and for which the contributing unit expects no repayment. Grants may be for a specific or general
purpose.

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Informational Section
INSTRUCTIONAL MATERIALS – SUPPLIES An object of expenditure related to amounts paid for the acquisition of
devices, content materials, methods or experiences used for teaching and learning purposes. These include
printed and non-printed sensory materials.
INTERNAL SERVICE FUND A fund established to finance and account for services and commodities furnished by a
designated department or agency to other departments and agencies within a single governmental unit. The
districts self-insured program is accounted for as an internal service fund.
INTER-FUND TRANSFERS Amounts transferred from one fund to another fund.
INVOICE An itemized statement of merchandise shipped or sent to a purchaser, consignee, etc., with the quantity,
value or prices, and charges annexed.
LAND A fixed asset account, which reflects the acquisition value of land owned by a school system. If land is
purchased, this account includes the purchase costs and other associated improvement costs which are incurred
to put the land in condition for its intended use. If land is acquired by gift, the account reflects its appraised value
at time of acquisition.
LEVY (Verb) To impose taxes or special assessments. (Noun) The total of taxes or special assessments imposed by
a governmental unit.
LIABILITY INSURANCE Expenditures for insurance coverage of the school system, or its, officers, against losses
resulting from judgments awarded against the system. Also recorded here are any expenditures (not judgments)
made in lieu of liability insurance. The Duval County Public School System operates under a self insured plan with
excess coverage.
LINE ITEM BUDGET A detailed expense or expenditure budget generally classified by object or expenditure within
each organizational unit.
LOCAL REQUIRED EFFORT Funding under the FEFP (Florida Education Finance Plan) is comprised of both state
and local revenue sources. After the state has determined the full amount of FEFP funding for the district, it
determines what part of the funding must be paid from local sources. The state then determines the millage rate
necessary to raise the local source amount, and requires the district to levy the millage necessary to collect that
amount.
LOST AND DAMAGED TEXTBOOKS The cost of replacing textbooks, lost or damaged, so that inventories are
maintained at prescribed levels.
LONG-TERM DEBT Debt with a maturity of more than one year after the date of issuance.
MAGNET SCHOOL A public school that offers specialized learning, such as science, foreign languages or arts. It
gives students more educational choices and some times draws a better racial and ethnic mix of students.
MAINTENANCE OF PLANT Those activities which are concerned with keeping the grounds, buildings and equipment
at their original condition of completeness or efficiency, either through repairs or by replacements of property
(anything less than replacement of a total building).
MILL The rate of taxation based on dollars per thousand of taxable assessed value. A mill is one dollar per one
thousand dollars of assessment..
MILLAGE RATE A rate used in calculating taxes based upon the value of property, expressed in mills per dollar of
property value. The ad valorem tax rate is expressed in terms of the levy per thousand dollars of taxable
assessed value established by the governing authority each fiscal year.

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Informational Section
OBJECT An accounting term used to describe the service or commodity obtained as a result of a specific expenditure
or to describe a specific revenue source.
OTHER LOCAL REVENUE Included in these receipts is income from such items as compensation for property
damage, tuition, rent, etc.
PER PUPIL (EXPENDITURE) An accepted and commonly used term to compare expenditures between school
districts, state spending and national spending.
PROGRAM The definition of an effort to accomplish a specific object or objectives consistent with funds or resources
available.
PROPERTY INSURANCE Expenditures for all forms of insurance covering the loss of, or damage to, property of the
local education agency from fire, theft, storm, or any other cause. Also recorded here are costs for appraisals or
property for insurance purposes. Duval County Public School System is self-insured, with excess coverage.
PURCHASE ORDER A document, which authorized the delivery of specified merchandise or the rendering of certain
services and the making of a charge for them.
PURCHASED SERVICES Services rendered by personnel who are not on the payroll of the school system and other
services, which may be purchased by the school system.
QZAB (QUALIFIED ZONE ACADEMY BOND) Federal bonds that provide capital funding to qualified school districts.
The money is paid back over thirteen to fourteen years, with minimal interest fees, while providing a federal tax
credit to the lender.
REIMBURSEMENT Cash or other assets received as a repayment of the cost of work or services performed, or of
other expenditures made for or on behalf of another governmental unit or department, or for an individual, firm, or
corporation.
REQUIRED LOCAL EFFORT (RLE) This is a millage rate established by the Florida Legislature as a requirement for
participation in the Florida Education Finance Program.
RENTALS Expenditures for the lease or rental of land, buildings, and equipment for the temporary or long-range use
of the local education agency.
RESERVE An account used to indicate that a portion of fund balance is restricted for specific purpose.
RESERVE FOR ENCUMBRANCES A reserve representing the designation of a portion of a fund balance to provide
for unliquidated encumbrances. Separate accounts may be maintained for current and prior-year encumbrances.
REVENUE Additions to the assets of a fund during a fiscal period that are available to finance the fund's expenditures
during the fiscal year.
REVISED BUDGET An increase or decrease to the initial budget (original amount as adopted by the governing body)
amount.
ROLLED BACK RATE This is the rate that would procure the same amount of dollars as last year if applied to the
current year tax roll.
SALE OF ASSETS These are the receipts from the sale of scrap materials and worn-out or obsolete equipment
declared surplus to the needs of the school system.

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SCHOOL ADVISORY COUNCIL ALLOCATION The legislation changed for the 2009-2010 fiscal year. Funds will
only be allocated to SAC committees if there are funds remaining after payment to qualified schools for Florida
School Recognition, up to $5 per unweighted student. If there are insufficient funds to provide $5 per student, the
available funds will be prorated.. The funds are to be used at the discretion of the School Advisory Committee or,
in the absence of such a committee, at the discretion of the staff and parents of each school. A portion of the
money should be used to develop and implement the school’s improvement plan that is based on the needs of the
students at the school. Guidelines for allowable activities to meet the expenditure requirements are as follows:
1.
2.
3.
4.
5.

Conducting needs assessment for school improvement
Develop school improvement plans
Training activities related to school improvement
Parental involvement activities related to school improvement
Implementing school improvement plans.

SELF-INSURANCE That portion of our insurance program that the Board is willing to pay itself.
SITE See Land.
SOURCE OF FUNDS This dimension identifies the expenditure with the source of revenue, i.e., local, state, federal,
and others.
SPECIAL REVENUE FUND A fund used to account for the proceeds of specific revenue sources (other than special
assessments, expendable trusts, or for major capital projects) that are legally restricted to expenditures for specific
purposes. In Duval County Public School System, most federal funds, and the food service program, are special
funds.
SUPPLIES Expenditures for material items of an expendable nature that are consumed, worn-out, or deteriorated by
use or items that lose their identity through fabrication or incorporation into different or more complex units or
substances.
TAXES Compulsory charges levied by a governmental unit for the purpose of financing services performed for the
common benefit.
TEACHER LEAD PROGRAM Funds set to the District to be deposited in school internal accounts and made available
to be expended at the discretion of each classroom teacher to assist teaching and learning in the classroom.
TRAVEL An object of expenditure associated with carrying staff personnel from place to place and the furnishing of
accommodations incidental to travel. Also included are per diem allowances, mileage allowances for use of
privately owned vehicles, and other expenditures necessitated by travel.
VOUCHERS The state allocates a certain amount of money per pupil. With this system, the state would give parents
a voucher for that amount to use for tuition at private schools. Vouchers are sometimes called school choice or
portable scholarships.

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Informational Section

WHO TO CONTACT FOR BUDGET INFORMATION
Duval County Public Schools Budget Services
Web Page: http://www.duvalschools.org
Contact by email: perronem@duvalschools.org
Address: 1701 Prudential Drive, Jacksonville, Florida 32207
Phone: (904) 390-2097
SUNCOM: 805-2097
Fax: (904) 390-2157

Budget, General Information

Michael Perrone, Kim Mattox

Capital Projects Budget

Emilie Newman

Debt Service Budget

Martina Douglas

Definition of Terms

Karen Jones

Exceptional Education

Susan Avera, Julieta Camacho, Severina Camacho,
Martina Douglas, Karen Jones, Emilie Newman, Jennifer
Whitman

Expenditure Projections

Karen Jones, Julieta Camacho, Severina Camacho,
Martina Douglas, Emilie Newman, Jennifer Whitman

Financial Training

Lynn White

Food Service Budget

Julieta Camacho

FTE Statistics

Martina Douglas, Julieta Camacho

General Fund Budget

Martina Douglas

Internal Service Budget

Severina Camacho

Millage Rates

Michael Perrone, Karen Jones
Susan Avera, Julieta Camacho, Severina Camacho,
Martina Douglas, Karen Jones, Emilie Newman, Jennifer
Whitman
Susan Avera, Julieta Camacho, Severina Camacho,
Martina Douglas, Karen Jones, Emilie Newman, Jennifer
Whitman

Personnel Positions

Purchase Requisitions/Purchase Orders
Revenue Projections

School Budgets
Special Revenue Budget

Karen Jones
Susan Avera, Julieta Camacho, Severina Camacho,
Martina Douglas, Karen Jones, Emilie Newman, Jennifer
Whitman
Jennifer Whitman

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