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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 readers knowledge of the school systems 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.

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Executive Summary

DUVAL COUNTY PUBLIC SCHOOLS


2009-2010 APPROVED BUDGET
TABLE OF CONTENTS

I. INTRODUCTORY SECTION (Contains Executive Summary) 7

EXECUTIVE SUMMARY
Board Members and Superintendent 8
Key Administrative Staff 9
Message from the Superintendent 10
ASBO Meritorious Budget Award Letter 12
GFOA Distinguished Budget Award Letter 13
GFO Certificate of Recognition for Budget Preparation 14
Duval County Public Schools-
Vision, Mission, Core Beliefs, Commitments 15
Profile of Jacksonville, Florida / Duval County 16
Profile of Duval County Public Schools 19
Budget Brief (All Funds) 22
Truth in Millage (TRIM) Calendar 25
2009-2010 Approved District Budget Narrative 26
Descriptions of Budget Documents 49

II. ORGANIZATIONAL SECTION 51


Organizational and Management Structure 53
Florida County Map 54
District Organizational Chart 55
Cluster Organizational Chart 56
Elementary Boundaries 57
Middle School Boundaries 58
High School Boundaries 59
Dedicated Magnets 60
Divisional Overview 61

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Executive Summary

TABLE OF CONTENTS

II. ORGANIZATIONAL SECTION (Continued)


Financial Organization 68
Basis of Accounting 69
Budget Structure 70
Budget Administration and Management Process 71
Fiscal Management Policies 72
Long Term Fiscal Stability 76
School Budget Development 77
Division Budget Development 79
Capital Budget Development 80
Budget Approval 83

Strategic and Operational Goals 84


Direction of the School System (Strategically) 84
Fiscal Year Strategic Planning and Budgeting Cycle 85

III. FINANCIAL SECTION 87


Financial Section 88
Understanding the Florida Education School Funding Process 89
How to Read the Budget 92
Required Reporting 100

Consolidated Funds (all funds) 101


Consolidated Funds: Statement of Revenue 103
Consolidated Funds: Statement of Appropriations by Object 104
Consolidated Funds: Statement of Appropriations by Function 105

General Fund 106


Sources and Uses of Funds 106
Major Budgetary Allocations 109
General Fund: Approved Budget Statement of Revenue 110
General Fund: Approved Budget Statement of Appropriations 112
Comparison of Florida Education Finance Program Fourth Calculation 2009
to Second Calculation for 2010 113
Estimated Base Florida Education Finance Program Revenue 114
Transportation Profile 115
Historical Summary of Statistical Data (Number of Schools and Students) 116
General Fund Budget Key Points of Interest 117
Estimated Florida Education Finance Program Revenue General Funds 118

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Executive Summary

TABLE OF CONTENTS

III. FINANCIAL SECTION (continued)


Debt Service Fund 119
Sources and Uses of Funds 119
Debt Service Fund: Approved Budget Statement of Revenue
and Appropriations 120
Certificates of Participation (COPS) Capacity 121
Percentage of Millage Pledged for Certificates of Participation (COPS) 121
Effects of Existing Debt Levels on Current and Future Budgets 122
Debt Service Key Points of Interest 122
Schedule of Indebtedness 123

Capital Projects Fund 124


Sources and Uses of Funds 124
Capital Improvements or Other Major Capital Spending Affects
on Operating Budgets 125
Capital Projects Fund: Approved Budget Statement of Revenue 126
Capital Projects Fund: Approved Budget Statement of Appropriations 127
Capital Projects Summary Report 128
Long Range Facility Master Plan 129
Five Year Facilities Projects Plan 130
2009-2010 Major Maintenance List 131

Special Revenue Fund-Food Service 136


Sources and Uses of Funds 136
Special Revenue Fund-Food Service Key Points of Interest 137
Food Service Profile 137
Special Revenue Fund-Food Service: Approved Budget Statement of
Revenue and Appropriations 138
Purchasing/Bids 139

Special Revenue Fund-Federal 140


Sources and Uses of Funds 140
Special Revenue Fund-Federal Designated Purpose Grant Funds 141
Special Revenue Fund-Federal: Approved Budget Statement of Revenue 143
Special Revenue Fund-Federal: Approved Budget Statement
of Appropriations 144

Special Revenue Fund-American Recovery & Reinvestment Act (ARRA)


State Fiscal Stabilization Funds 145
Targeted ARRA Stimulus Funds 148
Other ARRA Stimulus Funds 151
Internal Service Fund 154
Sources and Uses of Funds 154
Internal Services Fund: Approved Budget Statement of Revenue
and Appropriations 155

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Executive Summary

TABLE OF CONTENTS

III. FINANCIAL SECTION (continued)


School Budgets 156
School Budgets Narrative 156
Aggregate Appropriations by Type of School 157
Aggregate Appropriations by School 158

Department Budgets 197


Department Budgets Narrative 197
Aggregate Appropriations by Division 198
Aggregate Appropriations by Departments 199

IV. INFORMATIONAL SECTION 207


Major Revenue 210
Federal Revenue 210
State Revenue Sources 210
Description of State Distribution 212
Local Revenue and Beginning Fund Balance 214
Budget Trends 215

Millage Tax Analysis 217


Millage 217
Explanation of Rolled Back Rate 217
Duval County School Tax Increase for 2009-2010 School Year 218
Property Tax Historical Millages 220
Property Tax Levies and Collections 221
Property Tax Millage Rates 222
Total Millage Tax and Components 223
Effects of the New Millage Rates on the Individual Taxpayer
(Current and Prior Years) 224
Millage Levy 225
School District TRIM Timetable 227

Summary of Revenues and Expenditures (by Major Object) 230


General Fund 231
Debt Service Fund 232
Capital Projects Fund 233
Special Revenue Fund-Food Service 234
Special Revenue Fund-Federal 235

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Executive Summary

TABLE OF CONTENTS

IV. INFORMATIONAL SECTION (continued)


Student Enrollment Projections (FTE and COFTE) 236
Forecasting and Estimating Methodology 236
Actual and Estimated Regular Term FTE 238
Unweighted FTE by Program Categories 239
Weighted FTE by Program Categories 240
FTE Charts 241
Historical Pre-Kindergarten Data-Regular Term 242
Capital Outlay FTE (COFTE) Forecasts (Final) 243
Actual and Projected Capital Outlay FTE (COFTE) Chart 244

Personnel 245
Teachers Base Salaries 245
Staff Profiles by Position Type 246

Debt and Amortization Schedules 247


State Board of Education Capital Outlay Bonds, 1999 Series A 248
State Board of Education Capital Outlay Bonds, 2005 Series A 249
State Board of Education Capital Outlay Bonds, 2005 Series B 250
Certificates of Participation, Series 2005A 251
Crossover Refunding Certificates of Participation, Series 2005 252
Certificates of Participation, Series 2007 253
Qualified Zone Academy Bonds (QZAB) 2003 254
Qualified Zone Academy Bonds (QZAB) 2005 255

Program Review Process 256


Duval County Program Review Process 256

Student Achievement
Graduation Rates 259
Dropout Rates 260
Advanced Placement Exams (AP) 261
SAT and ACT Scores 262
School Accountability Report - Florida School Grades 263
School Climate Survey 268

Additional Budget Information


Value Added to Your Personal Compensation 271
Glossary 272
Who to Contact for Budget Information 279

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Executive Summary

DUVAL COUNTY PUBLIC SCHOOLS


2009-2010 APPROVED BUDGET
TABLE OF CONTENTS

I. INTRODUCTORY SECTION (Contains Executive Summary) 7

EXECUTIVE SUMMARY
Board Members and Superintendent 8
Key Administrative Staff 9
Message from the Superintendent 10
ASBO Meritorious Budget Award Letter 12
GFOA Distinguished Budget Award Letter 13
GFOA Certificate of Recognition for Budget Preparation 14
Duval County Public Schools-
Vision, Mission, Core Beliefs, Commitments 15
Profile of Jacksonville, Florida / Duval County 16
Profile of Duval County Public Schools 19
Budget Brief (All Funds) 22
Truth in Millage (TRIM) Calendar 25
2009-2010 Approved District Budget Narrative 26
Descriptions of Budget Documents 49

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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 Stan Jordan


Board Member, District IV Board Member, District I

Nancy Broner W. C. Gentry


Board Member, District II Board Member, District III

Betty Burney Vicki Drake


Board Member, District V 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

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Executive Summary

KEY ADMINISTRATIVE STAFF

Ed Pratt-Dannals
Superintendent of Schools

Pat Willis
Deputy Superintendent

Doug Ayars
Chief Operating Officer

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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 worlds largest educational
accrediting agency for K-12 schools in the southern United States.

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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 post-
secondary 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

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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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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 socio-
economic 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.

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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 Kings 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 territorys
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. Johns 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 nations 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 Jacksonvilles 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.

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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.

Jacksonvilles 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 Americas 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.

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Executive Summary

PROFILE OF JACKSONVILLE, FLORIDA


DUVAL COUNTY (Continued)
BUSINESS

Jacksonville is an expanding business city. Jacksonville's deep-


water 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.
Jacksonvilles 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 # Employed % of Total
Construction 36,700 6.2%
Manufacturing 29,900 5.0%
Trade, Transportation, & Utilities 103,200 17.4%
Information & Other Services 39,000 6.6%
Financial Activities 57,400 9.7%
Professional & Business Services 85,300 14.4%
Education & Health Services 79,600 13.4%
Government 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.

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Executive Summary

PROFILE OF DUVAL COUNTY PUBLIC SCHOOLS


Duval County Public Schooll 103 Elementary Schools (K-5)
System is comprised of approximately 3 Elementary School (K-8)
123,341 Full Time Equivalent students, 25 Middle Schools
8,609 teachers, 4,276 support staff and 20 High Schools
165 schools. Duval County is the twenty- 3 Special Schools
first largest school district in the U.S. 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 Teachers 8,609


Duval County Public Schools is one of the largest Psychologists/Specialists 191
employers in the county with 14,249 employees (12,885 Administrators 709
full-time, 1,364 part-time). Support Personnel 3,376
Part-time Personnel 1,364
The average elementary school teacher salary in
Total Employees 14,249
2009-10 with benefits (36.2%) is $65,376, middle school
$61,971 and high school is $66,193, for a 196-day
Note: Start of school year official Staff Report is
contract.
issued in February 2008
Source: DCPS Human Resources Department, Employee
Position Code report as of 6/27/08
ACADEMIC
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 districts 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.

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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 2009-2010 Projected Student Count
in serving students in grades pre-kindergarten through Elementary (PK-5) 61,639
12. Staff works diligently to provide the best service to Middle School (6-8) 27,230
meet the academic goals of the district. High School (9-12) 34,472
Total 123,341

MAGNET PROGRAMS 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.

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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.

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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.

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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:


DuvalCountyPublicSchools
ConsolidatedRevenueandFundBalance
$1,712,321,373 The district is funded by a combination
of Local, State and Federal money with
Transfers& the largest percentage from Local
Fund NonRevenue 34.7%. Sales tax is the largest income
Balances Sources source for the State and property taxes
$400,227,877 $27,220,000 are the largest source of revenue from
23.4% 1.6% local funding.
Federal
Sources
LocalSources
$212,579,270
$594,553,537
12.4%
34.7%

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

Budgeted Appropriations by Fund

Where the dollars go:

BudgetedAppropriations byFundfor200910
TotalBudget$1,712,321,373

FoodService SpecialRevenue
$47,082,180 Federal
2.8% $109,580,475 Revenues that the district receives from
6.4% the various sources above are placed
in funds for specific activities or
CapitalProjects ARRAStimulus attaining certain objectives such as
$288,407,587 $74,634,099
16.8% Food Service and Capital Outlay.
4.4%
These are restricted revenues. When
InternalService revenue is not designated for a specific
DebtService $156,769,656 purpose, it is usually placed in the
$29,675,296 9.2%
1.7%
General Fund which is 58.8% of the
General total budget.
$1,047,136,340
58.8%

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

Page 23 of 279
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 group-
related activities are aimed at accomplishing a major service of regulatory responsibility.

AppropriationsbyObjectfor20092010
TotalBudget$1,712,321,373
Salaries
$578,855,580
33.8% The activities of a local school system
Employee are classified into six broad areas:
Benefits
FundBalances $222,540,624 Instruction
$124,991,831
7.3%
13.0% Instructional Support
Purchased
General Support
Services Community Services
OtherExpenses
$224,188,708 Non-Program Charges (Debt
13.1%
andTransfers Service and transfers)
$189,226,947 Materialsand
EnergyServices Fund Balances
11.1% $27,722,036
Supplies
Capital Outlay 1.6%
$118,306,615
$226,489,032
6.9%
13.2%

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.
DuvalCountyPublic Schools
ConsolidatedExpenditures,Reserves&FundBalances
$1,712,321,373 Eight major categories are:
Reserves&Fund Salaries
Transfers
$31,718,442
Balance Employee Benefits
$124,991,831 Salaries
OtherExpenses 1.72%
7.30% $602,777,349 Purchased Services
$141,283,868 32.75% Energy Services
8.25%
Materials and Supplies
CapitalOutlay Capital Outlay
$226,489,032
13.23% Other Expenses and
Transfers
EmployeeBenefits
$222,540,624
Fund Balances
Materialsand
Supplies 13.00%
$118,306,615 Purchased
6.91% EnergyServices Services
$27,722,036 $224,188,708
1.62% 13.09%

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

Page 24 of 279
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 years 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 (FTEs) 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 districts 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 countys gross taxable value provided and
certified by the local Property Appraiser. The district must comply with State statues concerning Truth-in-
Millage (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 (FTEs) 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 years
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.

PROGRAM WEIGHTED
BASE STUDENT DISTRICT COST
FTE STUDENTS x COST = FTE X X =
ALLOCATION DIFFERENTIAL
FACTORS STUDENTS

DECLINING DISCRETIONARY
SPARSITY SAFE SCHOOLS
BASE FUNDING + ENROLLMENT + + + TAX +
SUPPLEMENT ALLOCATION
SUPPLEMENT EQUALIZATION

SUPPLEMENTAL ESE MINIMUM GROSS STATE


REQUIRED
ACADEMIC + GUARANTEED + GUARANTEE = AND LOCAL - =
LOCAL EFFORT
INSTRUCTION ALLOCATION ADJUSTMENT FEFP DOLLARS

NET STATE DISTRICT CATEGORICAL


GROSS STATE
+/- ADJUSTMENTS = FEFP + DISCRETIONARY + PROGRAM +
FEFP DOLLARS
ALLOCATION LOTTERY FUNDS FUNDS

TOTAL STATE
SPECIAL Duval County Public Schools does not qualify for items with an "X" for
= FINANCE
ALLOCATIONS 2008-09.
PROGRAM
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 2006-
2007 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 districts 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 districts 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 districts construction and maintenance needs and is consistent with
the districts 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.

DIFFERENCE
2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 from 2009-
MILLAGE MILLAGE MILLAGE MILLAGE MILLAGE 2010

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

TOTAL OPERATING 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 7.561 7.582 0.021


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

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.
% Increase/
(Decrease)
from
2005-06 2006-07 2007-08 2008-09 2009-10 2008-09
Property
Value $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
TaxBase Millage
12.000
60.00
10.000
50.00
8.000
40.00
Billions

Mills
30.00 6.000
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 $1.05


$75,000 valuation; tax increase $1.57
$100,000 valuation; tax increase $2.10
$125,000 valuation; tax increase $2.63


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)

$(49.91) $(52.01)
($58)
Average Tax Net Changes in RLE Increase Add'l Discretionary Critcal Debt Capital
Decrease Assessment Legislative Needs Service Outlay
Property Appraiser Required Rate School Board

Page 31 of 279
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).

BudgetedAppropriations byFundfor200910
TotalBudget$1,712,321,373

FoodService SpecialRevenue
$47,082,180 Federal
2.8% $109,580,475
6.4%

CapitalProjects ARRAStimulus
$288,407,587 $74,634,099
16.8% 4.4%
InternalService
DebtService $156,769,656
$29,675,296 9.2%
1.7%
General
$1,047,136,340
58.8%

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

DuvalCountyPublicSchools
ConsolidatedRevenueandFundBalance
$1,712,321,373
Transfers&
Fund NonRevenue
Balances Sources
$400,227,877 $27,220,000
23.4% 1.6%
Federal
Sources
LocalSources
$212,579,270
$594,553,537
12.4%
34.7%

StateSources
$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 ACTUAL ACTUAL ACTUAL APRROVED DIFFERENCE


RESULTS RESULTS RESULTS RESULTS BUDGET FROM
2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2009 to 2010
GENERAL $ 896,916,178 $ 987,890,477 $ 1,052,099,812 $ 1,049,393,389 $ 1,006,172,080 $ (43,221,309)
DEBT SERVICE $ 90,750,003 $ 91,288,028 $ 91,978,695 $ 112,344,292 $ 29,675,296 $ (82,668,996)
CAPITAL PROJECTS $ 307,745,810 $ 312,812,876 $ 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
SPECIAL REVENUE - STATE STABILIZATION $ 43,666,932 $ 43,666,932
SPECIAL REVENUE - ARRA STIMULUS $ 194,356 $ 30,967,167 $ 30,772,811
INTERNAL SERVICES $ 30,835,744 $ 37,652,072 $ 131,636,211 $ 158,797,892 $ 156,769,656 $ (2,028,236)
$ 1,467,099,584 $ 1,568,072,393 $ 1,871,048,921 $ 1,865,210,836 $ 1,712,321,373 $ (152,889,463)
LESS TRANSFERS $ 34,344,954 $ 35,176,628 $ 53,148,898 $ 113,685,461 $ 47,943,079 $ (65,742,382)
$ 1,432,754,630 $ 1,532,895,765 $ 1,817,900,023 $ 1,751,525,375 $ 1,664,378,294 $ (87,147,081)

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)
Federal Direct $ 1.2 $ 1.6 $ (0.4)
Federal Through State $ - $ 0.6 $ (0.6)
State Sources:
Florida Education Finance Program $ 323.5 $ 300.3 $ 23.2
State Categoricals $ - $ 35.5 $ (35.5)
Lottery $ - $ 3.1 $ (3.1)
Class Size Reduction $ 139.1 $ 132.2 $ 6.9
Florida School Recognition Program $ 5.0 $ 5.7 $ (0.7)
Other State $ 1.3 $ 1.7 $ (0.4)
Local Sources: $ - $ - $ -
Local Taxes (incl. prior year taxes) $ 360.3 $ 365.3 $ (5.0)
Interest $ 3.2 $ 4.6 $ (1.4)
Fees $ 9.7 $ 11.8 $ (2.1)
Other Local $ 6.4 $ 8.8 $ (2.4)
Transfers In $ 32.5 $ 62.3 $ (29.8)
Fund Balances $ 124.0 $ 115.9 $ 8.1
Total $ 1,006.2 $ 1,049.4 $ (43.2)

Source: Budget General Funds Revenue Statement, 2009-2010

Page 33 of 279
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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.
General Fund Appropriations
2009-2010 2008-2009 Increase/
Budget Actual (Decrease)
Salaries & Benefits $ 668.5 $ 732.6 $ (64.1)
Purchased Services $ 149.6 $ 130.8 $ 18.8
Energy Services $ 26.6 $ 24.2 $ 2.4
Materials & Supplies $ 96.9 $ 31.2 $ 65.7
Capital Outlay $ 5.5 $ 3.9 $ 1.6
Other Expense $ 0.8 $ 2.0 $ (1.2)
Transfers Out $ 0.1 $ 0.6 $ (0.5)
Fund Balances $ 58.2 $ 124.1 $ (65.9)
Total $ 1,006.2 $ 1,049.4 $ (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
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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 2009-
2010 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 long-
term debt in the Debt Service Fund. The Debt Service budget totals $29.7 million for 2009-2010 and
represents 1.7% of the Districts 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.

Debt Service Revenue


2009-2010 2008-2009 Increase/
Budget Actual (Decrease)
State Sources $ 3.7 $ 3.7 $ -
Local Sources $ - $ 0.6 $ (0.6)
Transfers In $ 15.4 $ 50.7 $ (35.3)
Fund Balances $ 10.6 $ 57.3 $ (46.7)
Total $ 29.7 $ 112.3 $ (82.6)

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

The Debt Service Fund is


comprised of 51.9% from transfers DEBTSERVICEFUND
from the Capital Outlay Funds, 12.5% StatementofAppropriations
from State sources; and 35.6% from $29,675,296
fund balance and other sources. $10,594,709
Appropriations within the Debt FundBalance
Service Fund are directed to 35.7%
payments for principal of 25.7%, $36,357
DuesandFees
interest of 38.5%, fees of .1%, and
0.1%
fund balance 35.7%. $7,615,000
Paymentof
A new COPS issuance will be Principal
25.7%
requested for 2009-2010 in the
amount of $27,2200,000. This is to
fund classroom wings at five schools. $11,429,230
Paymentof
Interest
38.5%

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

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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.

Debt Service Appropriations


2009-2010 2008-2009 Increase/
Budget Actual (Decrease)
SBE & COBI Bonds $ 3.7 $ 3.7 $ -
District Bonds $ - $ 0.6 $ (0.6)
Other Debt Service $ 15.4 $ 50.7 $ (35.3)
Fund Balance $ 10.6 $ 57.3 $ (46.7)
Total $ 29.7 $ 112.3 $ (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 Amount
Interest Outstanding Outstanding
Rates Maturity June 30, 2008 June 30, 2009
State School Bonds:
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

District General Obligation Bonds, Refunding:


5.375-
Series 1992 6.300% 2008 $8,300,000 $0

COPS and QZAB:


COPS 2000 Series 4.35-5.75% 2020 $2,365,000 $0
QZAB 2003 Series NA 2018 $5,620,500 $5,620,500
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

Total Debt Outstanding $262,565,750 $247,315,750

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

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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 districts 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 systems 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
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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 2008-2009 Increase/
Budget Actual (Decrease)
State Sources
PECO $ 4.2 $ 13.1 $ (8.9)
Class Size Reduction $ - $ 6.3 $ (6.3)
Other $ 0.1 $ 1.5 $ (1.4)
Local Sources $ -
Millage $ 88.7 $ 108.2 $ (19.5)
Certificates of Participation $ 27.2 $ - $ 27.2
Other $ 0.3 $ 7.5 $ (7.2)
Transfers $ - $ - $ -
Fund Balance $ 167.9 $ 276.7 $ (108.8)
Total $ 288.4 $ 413.3 $ (124.9)
Source: DCPS Capital Outlay Revenue Statement, 2009-2010

Capital Projects Revenue


2009-2010 2008-2009 Increase/
Budget Actual (Decrease)
Library Books (New Libraries) $ 0.5 $ 0.1 $ 0.4
Audio Visual Materials $ - $ - $ -
Buildings & Fixed Equipment $ 40.5 $ 90.5 $ (50.0)
Furniture & Fixtures $ 54.2 $ 21.8 $ 32.4
Motor Vehicles $ 1.0 $ - $ 1.0
Land $ 18.8 $ 0.2 $ 18.6
Improvements other than Buildings $ 11.8 $ 12.9 $ (1.1)
Remodeling & Renovations $ 88.3 $ 49.6 $ 38.7
Computer Software $ 0.1 $ 0.3 $ (0.2)
Transfers $ 47.9 $ 70.0 $ (22.1)
Fund Balance $ 25.3 $ 167.9 $ (142.6)
Total $ 288.4 $ 413.3 $ (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.

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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.

Special Revenue Fund - Food Service Revenue


2009-2010 2008-2009 Increase/
Budget Actual (Decrease)
Federal Sources $ 27.2 $ 27.6 $ (0.4)
State Sources $ 0.8 $ 0.9 $ (0.1)
Local Sources $ 18.0 $ 15.8 $ 2.2
Transfers In $ - $ 0.1 $ (0.1)
Fund Balance $ 1.1 $ 1.2 $ (0.1)
Total $ 47.1 $ 45.6 $ 1.5

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

Special Revenue Fund - Food Service Appropriations


2009-2010 2008-2009 Increase/
Budget Actual (Decrease)
Salaries & Benefits $ 5.7 $ 5.2 $ 0.5
Purchased Services $ 35.8 $ 34.4 $ 1.4
Energy Services $ 1.1 $ 1.0 $ 0.1
Materials & Supplies $ 2.6 $ 2.6 $ -
Capital Outlay $ 0.2 $ - $ 0.2
Other Expense $ 0.5 $ 0.5 $ -
Transfers $ - $ 0.8 $ (0.8)
Fund Balance $ 1.2 $ 1.1 $ 0.1
Total $ 47.1 $ 45.6 $ 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
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2009-2010 APPROVED DISTRICT BUDGET NARRATIVE

SPECIAL REVENUE FUND FOOD SERVICE (continued)

Full Full
Secondary Elementary Partial
Meal Prices Pay Pay Pay Adult Pay
2007-2008 Breakfast $0.75 $0.75 $0.30 $2.00
2008-2009 Breakfast $1.25 $1.00 $0.30 $2.00
2009-2010 Breakfast $1.25 $1.00 $0.30 $2.00
2007-2008 Lunch $1.45 $1.30 $0.40 $3.00
2008-2009 Lunch $2.00 $1.50 $0.40 $3.00
2009-2010 Lunch $2.00 $1.50 $0.40 $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 25,500
Student Lunches Served Daily 56,710
Ala Cart Meal Equivalents (Daily) 14,890
Number of Feeding Centers 161
Central Kitchen 1
Non-Food Warehouses 1
Number of Satellite School Kitchens 161

Source: DCPS Budget Services and Food Services

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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 Increase/
Budget Actual (Decrease)
Federal Direct $ 7.7 $ 10.2 $ (2.5)
Federal Through State $ 101.8 $ 75.3 $ 26.5
State Sources $ - $ - $ -
Local Sources - Transfers In $ 0.1 $ 0.1 $ 0.0
Total $ 109.6 $ 85.6 $ 24.0

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

Special Revenue Fund - Federal Revenue


2009-2010 2008-2009 Increase/
Budget Actual (Decrease)
Salaries & Fringe Benefits $ 67.1 $ 48.5 $ 18.6
Purchased Services $ 25.3 $ 20.1 $ 5.2
Materials & Supplies $ 11.6 $ 5.5 $ 6.1
Capital Outlay & Energy Services $ 2.4 $ 3.1 $ (0.7)
Other Expense $ 3.2 $ 3.1 $ 0.1
Transfers Out $ - $ 5.3 $ (5.3)
Total $ 109.6 $ 85.6 $ 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
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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 Increase/
Budget Actual (Decrease)
Salaries & Fringe Benefits $ 59.6 $ - $ 59.6
Purchased Services $ 3.5 $ - $ 3.5
Materials & Supplies $ 7.2 $ 0.1 $ 7.1
Capital Outlay & Energy Services $ 3.2 $ 0.1 $ 3.1
Other Expense $ 1.1 $ - $ 1.1
Transfers Out $ - $ - $ -
Total $ 74.6 $ 0.2 $ 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 years Internal Service Funds include the Print Shop, workers compensation
expenses and general liability insurance as it has in the past. This years 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.

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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 $ 48.8 $ 50.7 $ (1.9)
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 $ 29.8 $ 48.7 $ (18.9)
Total $ 156.8 $ 158.8 $ (1.8)

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

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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 Full-
Time 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


Actual Actual Actual Projected Difference
2006- 2007- 2008- 2009-
Position Type 2007 2008 2009 2010
Instruction
Principals 158 155 158 159 1
Assistant Principals 255 248 257 258 1
Deans 1 0 0 0 0
Teachers 8,744 8,393 7,975 7,880 -95
Guidance 236 238 235 297 62
Librarians 143 141 133 123 -10
Paraprofessionals 1,243 1,219 1,167 1,074 -93
Support Services
Superintendent 1 1 1 1 0
Assoc. Superintendent-Instructional 11 13 11 11 0
Assoc. Superintendent-Non-Instructional 3 2 2 1 -1
Dir., Sup., Coordinator - Instructional 103 90 95 97 2
Dir., Sup., Coordinator - Non-Instructional 101 121 129 120 -9
Consultants, Supervisors - Instructional 15 10 11 11 0
Community Schools Coordinators 0 0 0 0 0
Social Workers 38 37 38 36 -2
Psychologists 58 59 54 53 -1
Instructional Specialists 402 493 490 482 -8
Non-Instructional Specialists 142 141 164 154 -10
Technicians 89 102 101 96 -5
Clerical/Secretarial 1,287 1,271 1,212 1,258 46
Service Workers 624 563 536 523 -13
Skilled Crafts 228 229 223 211 -12
Unskilled Laborers 44 43 40 40 0
Total all personnel 13,926 13,569 13,032 12,885 -147

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

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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 8,609
Psychologists/Specialists 191
Administrators 709
Support Personnel 3,376
Part-Time 1,364
Total Employees 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
districts 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
FTEs). 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 Educations 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.

HealthInsuranceCosts
InMillions
$100.00
$89.010
Millions

$90.00 $83.45$85.80
$80.00 $73.83
$69.60
$70.00 $64.72
$60.00 $53.76
$48.02
$50.00
$39.32
$40.00 $35.12$36.49
$30.00 $24.74$26.92$23.22$23.35$24.65
$20.00
$10.00
$

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 Districts Capital Outlay
Plan.

After careful review and consideration, the following major objectives are the focus of the 2009-
2010 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 Districts Final Approved Budget. It contains the Executive Summary and is designed for
ease of use and facilitates readers knowledge of the school systems 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.

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Page 50 of 279
Organizational Section

ORGANIZATIONAL SECTION TABLE OF CONTENTS

II. ORGANIZATIONAL SECTION 51


Organizational and Management Structure 53
Florida County Map 54
District Organizational Chart 55
Cluster Organizational Chart 56
Elementary Boundaries 57
Middle School Boundaries 58
High School Boundaries 59
Dedicated Magnet Programs 60
Divisional Overview 61

Financial Organization 68
Basis of Accounting 69
Budget Structure 70
Budget Administration and Management Process 71
Fiscal Management Policies 72
Long Term Fiscal Stability 76
School Budget Development 77
Division Budget Development 79
Capital Budget Development 80
Budget Approval 83
Direction of the School System (Strategically) 84
Duval County Public School System Mission Statement 84
Fiscal Year Strategic Planning and Budget Cycle 85

Page 51 of 279
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 day-
to-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 Elementary Schools K-5


3 Elementary School K-8
25 Middle Schools
20 High Schools
3 Special Schools
3 Exceptional Student Education Schools
8 Charter Schools
165 Total Schools

The Duval County School Board Members include:

Tommy Hazouri Chairman, District 7


Brenda Priestly Jackson Vice Chairman, District 4
Stan Jordan Board Member, District 1
Nancy Broner Board Member, District 2
W. C. Gentry Board Member, District 3
Betty Burney Board Member, District 5
Vicki Drake 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
Doug Ayars Deputy Superintendent
Chief Operating Officer
Page 55 of 279

Josephine Jackson
Executive Director
Vicki Reynolds Paul Soares Equity & Indlusion Kathy LeRoy Elementary
Ron Fagan Mike Perrone
Chief Officer Tom ODea Chief Officer Sally Hague Chief Officer Chief Officer
Operations Chief Financial Terri Stahlman
Human Resource Director, Strategic Operations Director School Academic Services Amy Lingren
Business Officer Officer Chief of Instructional
Services Planning and Acquisition Choice
Technology & Special Services
Programming Planning and
Contract Elementary
Management Lillian Granger Tim Ballentine Chief Officer
Director of Executive Director Selinda Keyes
Elementary Instructional
John Morrison Executive Director
Education Research &
Technical Services Alternative Ed. Middle School
Andy Eckert Accountability
Program & Support Chief Officer
Executive Director
Design and Lawrence Dennis
Jeannie Ballentine Jackie Cornelius
Construction Don Geiger Virtual Schools/
Director of Executive Director
Services Program Services Instructional High School
Secondary Integrated Arts
Technology Chief Officer
Education
Elaine Mann
Jim Hendrix Information
Ken Sutton Executive Director
Director Facilities Security
Executive Director College Board
Maintenance and
Exc. Student Ed. &
Service Contracts
Student Services
Patrick Barr
Leslee Russell
Information Dawn Wilson
Director Connie Hall
Technology Executive Director
Transportation Director of Professional Dev.
Services Grants, Guidance &
Community
Executive Director Engagement
Risk Management
Health Benefits
DUVAL COUNTY PUBLIC SCHOOLS

CLUSTER ORGANIZATIONAL CHART

SCHOOL BOARD

SUPERINTENDENT
Ed Pratt-Dannals
CLUSTER OFFICES

Cluster 1 Cluster II Cluster III


Cluster IV
1720 Lansdowne Drive 1720 Lansdowne Drive 4037 Boulevard Center
3701 Winton Drive
Jacksonville, FL 32211 Jacksonville, FL 32211 Drive
Jacksonville, FL 32208
Phone: (904) 858-6123 Phone: (904) 858-6190 Jacksonville, FL 32207
Phone: (904) 924-34508
Phone: (904) 348-7880
Page 56 of 279

Chief Officer Chief Officer


Chief Officer
Amy Lingren Selinda Keyes Chief Officer
Lawrence Dennis
Elaine Mann
Executive Director Executive Director
Executive Director
Melody Davis Deborah Menard Executive Director
Jill Budd
Larry Roziers
Executive Director Executive Director
Executive Director
Carolyn Davis Jacqueline Byrd Executive Director
Tony Bellamy
Jacquelyn Cornelius

58 Schools 48 Schools 22 Schools 29 Schools


34,218 24,563 33,469 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
Source: Enrollment website 6-day student count as of 8-31-2009 school and student counts.

Page 57 of 279

Page 58 of 279

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Page 60 of 279
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
Boards 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

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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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Organizational Section

DIVISIONAL OVERVIEW (Continued)


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 districts 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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Organizational Section

DIVISIONAL OVERVIEW (Continued)


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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Organizational Section

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 years 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 Managements 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 District-
wide 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 districts 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 Districts
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 its Strategic Plan and established its place
within the organization structure of the District.

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

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DIVISIONAL OVERVIEW (Continued)


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 Rs (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 Districts
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 Districts
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 Superintendents 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 Districts 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 workers 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 Districts
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 Districts 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 Collectors Office collects property taxes and
remits the school systems 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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Organizational Section

Total Budget
$1,712,321,373

Governmental Funds
Modified Accrual Proprietary Funds
Accrual
General Operating $1,006,172,080
Debt Service $29,675,296 Self Insurance $155,157,541
Capital Projects $288,407,587
Special Revenue-Food Service $47,082,180 Printing $ 1,612,115
Special Revenue Federal $109,580,475
Special Revenue-Stabilization $43,666,932
Special Revenue Stimulus $30,967,167

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 EXPENDITURES
The District receives revenues from federal, state, and Each school and department is responsible for the
local sources as well as fees for some specific programs maintenance of their budget; the SAP software application
such as Community Education and Day Care services. prohibits a department budget from over-expending non-
Revenue estimates for the school year are completed salary and non-benefit accounts. Position control is used to
through cooperation of the Budget Department, control the expenses for salaries and benefits.
appropriate District personnel, and State Department of
Education. Grant programs are responsible for estimating Each school and department has on-line access to SAP
grant amounts for anticipated revenues and expenditures. in order to obtain budget and expense data necessary for
the day-to-day management of their budget.
Most federal, state, and local revenues are received
via electronic transfers and other revenues that are Expenditure reports are on-line and available on a daily
received by check or cash are posted on a daily basis. basis to individual responsibility centers through an on-line
SAP software application.
Reconciliation of revenue receipts are performed
monthly via bank reconciliation. Administrators may reallocate budgeted non-position
funds within their budgets (schools or central office
Requests for adjustments to the revenue budgeted are departments) through on-line access to SAP accounting
submitted to the Budget Office for processing. Revenue software. These intra-department budget reallocations are
reports are on-line real time within SAP software approved or denied on-line by the Budget Office
application. 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 Districts comprehensive plan for education.
(2) Consider the immediate and long-range needs of the Districts 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 Boards 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 schools 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 principals 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 schools 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 departments 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.

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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 years 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 Districts internal funds. The Board has its own internal
auditing staff to perform this function.

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LONG TERM FISCAL STABILITY

Besides the School Boards 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 Districts
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.

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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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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.

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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 departments improvement plan and to the
value-added to the organization. Unless otherwise directed, the total dollar amount for each departments
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 Districts
core beliefs. Emphasis is placed on industry standards that are common measurement goals within the
Divisions 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 Districts 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 two-
thirds 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 Districts 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 Districts 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).

Page 81 of 279
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.

Page 82 of 279
Organizational Section

BUDGET APPROVAL
The Superintendents 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 districts (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 years budget which is approved in June of each
year.

State Statue 200 also requires that a second public hearing be held on the Districts 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 Districts final public
hearing. The notification of the final public hearing is mailed to property owners from the property
appraisers 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 Board Meeting. Board re-adopts previous years budget until Tentative Budget is approved.
Principals on reappointment agenda.
July 16 Thursday 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 to advertise required
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
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
districts hierarchy of plans and programs. It is intended to outline for the community the districts
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 districts 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. 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.

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

Projected
School
Grades June
Preliminary available
budget Present to Board
information 1. Draft Strategic Plan
available Annual Report and
2. Proposed Strategic
Plan for coming year

April May
July
Departments finalize
Strategic Goals and Board Approval and
budgets begin implementation
of Strategic Plan

Budget
Cycle

January to March
November
District staff develops
tentative Strategic District staff prepare for
Goals and Budgets Board Retreat

December

Board Retreat

Annual Report

Topics for Retreat:


New Board member
orientation
Update on progress
toward strategic
objectives
Goals for next year
Boundary discussion
Facilities plan
Budget guidelines
E-rate plan

Page 85 of 279
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Page 86 of 279
Financial Section

FINANCIAL SECTION TABLE OF CONTENTS

III. FINANCIAL SECTION 87


Financial Section 88
Understanding the Florida Education School Funding Process 89
How to Read the Budget 92
Required Reporting 100
Consolidated Funds (all funds) 101
Consolidated Funds: Statement of Revenue & Appropriations 103
General Fund 106
Sources and Uses of Funds, Key Revenue Sources 106
Major Budgetary Allocations 109
General Fund: Statement of Revenue 110
General Fund: Statement of Appropriations 112
Comparison of Florida Education Finance Program Fourth Calculation 2009
to Second Calculation for 2010 113
Estimated Base Florida Education Finance Program Revenue 114
Transportation Profile 115
Historical Summary of Statistical Data (Number of Schools and Students) 116
General Fund Budget Key Points of Interest 117
Debt Service Fund 119
Sources and Uses of Funds 119
Debt Service Fund: Statement of Revenue and Appropriations 120
Certificates of Participation (COPS) Capacity 121
Percentage of Millage Pledged for Certificates of Participation (COPS) 121
Effects of Existing Debt Levels on Current and Future Budgets 122
Debt Service Key Points of Interest 122
Schedule of Indebtedness 123
Capital Projects Fund 124
Sources and Uses of Funds 124
Capital Improvements or Other Major Capital Spending Affects 125
Capital Projects Fund: Approved Budget Statement of Revenue 126
Capital Projects Fund: Approved Budget Statement of Appropriations 127
Capital Projects Summary Report 128
Long Range Facility Master Plan 129
Five Year Facilities Projects Plan 130
2009-2010 Major Maintenance List 131
Special Revenue Fund-Food Service 136
Sources and Uses of Funds 136
Special Revenue Fund-Food Service Key Points of Interest 137
Food Service Profile 137
Special Revenue Fund-Food Service: Statement of Revenue and Appropriations 138
Special Revenue Fund-Federal 140
Sources and Uses of Funds 140
Special Revenue Fund-Federal Designated Purpose Grant Funds 141
Special Revenue Fund-Federal: Statement of Revenue 143
Special Revenue Fund-Federal: Statement of Appropriations 144
Special Revenue Fund-ARRA Funds 142
Special Revenue Fund-American Recovery & Reinvestment Act (ARRA)
State Fiscal Stabilization Funds 145
Targeted ARRA Stimulus Funds 148
Other ARRA Stimulus Funds 151
Internal Service Fund 154
Sources and Uses of Funds 154
Internal Services Fund: Statement of Revenue and Appropriations 155
School Budgets 156
School Budgets Narrative 156
Aggregate Appropriations by Type of School 157
Aggregate Appropriations by School 158
Department Budgets 197
Department Budgets Narrative 197
Aggregate Appropriations by Division 198
Aggregate Appropriations by Departments 199

Page 87 of 279
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 Districts 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 workers 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 students 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 districts Florida
Price Level Index for the most recent three years. Averaging reduces the immediate impact of
sudden changes to the index. Duval Countys DCD for 2009-2010 is 1.0146.

Page 89 of 279
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 districts 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 districts 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
Districts 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

Page 90 of 279
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 VI-
Aid 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

Page 91 of 279
Financial Section

HOW TO READ THE BUDGET

This budget is consistent with the State Department of Educations 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 General
20000-29999 Debt Service
300000000-39Z999999 Capital Outlay
40000-40001 Special Revenue Food Service
41000-49999 Special Revenue Other ARRA Stimulus
43000-43999 Special Revenue State Fiscal Stabilization
44000-45999 Special Revenue Targeted ARRA Stimulus
48000-49999 Special Revenue Federal
70000-79999 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.

Page 92 of 279
Financial Section

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 Workers 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, workers compensation and other
employee benefits.

Page 93 of 279
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.

Page 94 of 279
Financial Section

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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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, quasi-
external 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. The
functional areas of the Duval County School District are classified into three broad areas:

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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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 (SUPERINTENDENTS 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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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 districts 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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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
ARRA Stimulus,
State Stabilization, $30,967,167, 2%
$43,666,932, 3%
Internal Service,
Special Revenue -
$156,769,656, 9%
Other, $109,580,475,
6%
Food Service,
$47,082,180, 3%

Capital Projects, General,


$288,407,587, 17% $1,006,172,080, 58%
Debt, $29,675,296,
2%

Source: DCPS Budget Consolidated Funds Statement, 2009-2010

ACTUAL ACTUAL ACTUAL ACTUAL APRROVED DIFFERENCE


RESULTS RESULTS RESULTS RESULTS BUDGET FROM
2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2009 to 2010
GENERAL $ 896,916,178 $ 987,890,477 $ 1,052,099,812 $ 1,049,393,389 $ 1,006,172,080 $ (43,221,309)
DEBT SERVICE $ 90,750,003 $ 91,288,028 $ 91,978,695 $ 112,344,292 $ 29,675,296 $ (82,668,996)
CAPITAL PROJECTS $ 307,745,810 $ 312,812,876 $ 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
SPECIAL REVENUE - STATE STABILIZATION $ 43,666,932 $ 43,666,932
SPECIAL REVENUE - ARRA STIMULUS $ 194,356 $ 30,967,167 $ 30,772,811
INTERNAL SERVICES $ 30,835,744 $ 37,652,072 $ 131,636,211 $ 158,797,892 $ 156,769,656 $ (2,028,236)
$ 1,467,099,584 $ 1,568,072,393 $ 1,871,048,921 $ 1,865,210,836 $ 1,712,321,373 $ (152,889,463)
LESS TRANSFERS $ 34,344,954 $ 35,176,628 $ 53,148,898 $ 113,685,461 $ 47,943,079 $ (65,742,382)
$ 1,432,754,630 $ 1,532,895,765 $ 1,817,900,023 $ 1,751,525,375 $ 1,664,378,294 $ (87,147,081)

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 STATEMENT OF REVENUE
APPROVED ACTUAL ACTUAL ACTUAL ACTUAL
GENERAL DEBT CAPITAL SPEC. REV. SPEC. REV. SPEC. REV. INTERNAL BUDGET RESULTS RESULTS RESULTS RESULTS
ACCOUNT DESCRIPTION FUNDS SERVICE PROJECTS FOOD SERV. FEDERAL ARRA Stimulus SERVICE 2009-2010 2008-2009 2007-2008 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

STATE

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

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
Page 103 of 279

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

TRANSFERS

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

NON-REVENUE SOURCES

TOTAL NON-REVENUE SOURCES.......... $0 $0 $27,220,000 $0 $0 $0 $0 $27,220,000 $836,985 $148,756,703 $34,072 $2,888,164

FUND BALANCES

Financial Section
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
CONSOLIDATED FUNDS STATEMENT
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
CONSOLIDATED FUNDS STATEMENT OF APPROPRIATIONS
APPROVED ACTUAL ACTUAL ACTUAL ACTUAL
ACCOUNT DESCRIPTION GENERAL DEBT CAPITAL SPEC. REV. SPEC. REV. SPEC. REV. INTERNAL BUDGET RESULTS RESULTS RESULTS RESULTS
FUNDS SERVICE PROJECTS FOOD SERV. FEDERAL ARRA SERVICE 2009-2010 2008-2009 2007-2008 2006-2007 2005-2006
APPROPRIATIONS BY
OBJECT CLASSIFICATIONS

100 SALARIES...................................................... $482,671,570 $0 $0 $4,024,623 $48,091,260 $43,683,484 $384,643 $578,855,580 $594,415,108 $599,519,598 $568,095,529 $529,525,888
200 EMPLOYEE BENEFITS................................. $185,815,639 $0 $0 $1,712,352 $19,041,532 $15,831,859 $139,242 $222,540,624 $192,489,985 $194,022,216 $188,305,755 $164,400,231
300 PURCHASED SERVICES.............................. $149,604,299 $0 $0 $35,810,401 $25,338,611 $3,623,407 $9,811,990 $224,188,708 $192,685,639 $185,265,334 $176,883,331 $165,317,504
400 ENERGY SERVICES..................................... $26,590,339 $0 $0 $1,077,897 $13,800 $40,000 $0 $27,722,036 $25,260,269 $23,595,111 $22,568,609 $22,237,058
500 MATERIALS AND SUPPLIES........................ $96,870,115 $0 $0 $2,630,704 $11,553,183 $7,141,360 $111,253 $118,306,615 $39,629,700 $37,079,798 $41,921,752 $40,137,327
600 CAPITAL OUTLAY......................................... $5,528,409 $0 $215,237,803 $150,000 $2,370,419 $3,200,901 $1,500 $226,489,032 $182,459,753 $164,582,861 $131,431,576 $130,792,211
700 OTHER EXPENSES....................................... $831,202 $19,080,587 $0 $525,980 $3,171,670 $1,113,088 $116,561,341 $141,283,868 $172,213,807 $111,369,092 $40,349,293 $37,986,038
SUBTOTAL..................................................... $947,911,573 $19,080,587 $215,237,803 $45,931,957 $109,580,475 $74,634,099 $127,009,969 $1,539,386,463 $1,399,154,261 $1,315,434,010 $1,169,555,845 $1,090,396,257
TRANSFERS:
900 TRANSFERS OUT......................................... $58,582 $0 $47,884,497 $0 $0 $0 $0 $47,943,079 $113,685,461 $53,148,898 $35,176,628 $34,344,954
RESERVES & ENDING FUND BALANCES:
920 RESERVE FOR ENCUMBRANCES.............. $0 $0 $0 $0 $0 $0 $0 $0 $70,756,534 $101,968,800 $59,924,120 $44,379,776
973 RESERVE FOR INVENTORY........................ $2,474,733 $0 $0 $507,427 $0 $0 $0 $2,982,160 $2,982,160 $4,280,314 $4,408,392 $3,883,529
976 UNAPPROPRIATED FUND BALANCE......... $37,234,766 $0 $25,285,287 $642,796 $0 $0 $0 $63,162,849 $149,073,821 $269,932,368 $168,725,694 $199,280,255
974 RESTRICTED FUND BALANCE.................... $1,500,000 $10,594,709 $0 $0 $0 $0 $29,759,687 $41,854,396 $112,134,480 $108,649,746 $112,646,923 $82,983,691
976 CONTINGENCY RESERVE........................... $16,992,426 $0 $0 $0 $0 $0 $0 $16,992,426 $17,424,119 $17,634,791 $17,634,791 $11,831,122
SUBTOTAL..................................................... $58,201,925 $10,594,709 $25,285,287 $1,150,223 $0 $0 $29,759,687 $124,991,831 $352,371,114 $502,466,019 $363,339,920 $342,358,373
Page 104 of 279

TOTAL BY OBJECT....................................... $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 $1,871,048,927 $1,568,072,393 $1,467,099,584

Financial Section
CONSOLIDATED FUNDS STATEMENT
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
CONSOLIDATED FUNDS STATEMENT OF APPROPRIATIONS
APPROVED ACTUAL ACTUAL ACTUAL ACTUAL
ACCOUNT DESCRIPTION GENERAL DEBT CAPITAL SPEC. REV. SPEC. REV. SPEC. REV. INTERNAL BUDGET RESULTS RESULTS RESULTS RESULTS
FUNDS SERVICE PROJECTS FOOD SERV. FEDERAL ARRA SERVICE 2009-2010 2008-2009 2007-2008 2006-2007 2005-2006
APPROPRIATIONS BY
FUNCTION CLASSIFICATION

5000 INSTRUCTION............................................... $590,953,975 $0 $0 $0 $36,364,061 $49,594,396 $0 $676,912,432 $624,241,174 $628,973,545 $593,183,318 $537,561,456
6100 PUPIL PERSONNEL SERVICES................... $43,738,375 $0 $0 $0 $27,210,925 $4,756,059 $0 $75,705,359 $58,962,043 $58,915,881 $57,779,071 $59,953,495
6200 MEDIA SERVICES......................................... $13,602,542 $0 $0 $0 $286,786 $1,771,922 $0 $15,661,250 $16,260,375 $17,364,019 $16,733,404 $16,473,866
6300 CURRICULUM SERVICES............................ $26,774,043 $0 $0 $0 $18,574,153 $1,996,341 $0 $47,344,537 $17,533,113 $18,600,777 $21,051,565 $20,814,671
6400 STAFF TRAINING.......................................... $13,095,119 $0 $0 $0 $18,603,345 $14,144,726 $0 $45,843,190 $37,653,297 $37,322,531 $33,655,261 $31,962,937
6500 INSTRUCTION RELATED TECHNOLOGY $11,370,697 $0 $0 $0 $67,809 $56,120 $0 $11,494,626 $8,357,566 $8,919,378 $10,679,574 $10,165,915
7100 SCHOOL BOARD........................................... $1,786,636 $0 $0 $0 $0 $0 $0 $1,786,636 $1,839,800 $1,603,050 $1,985,051 $1,652,587
7200 GENERAL ADMINISTRATION....................... $4,147,486 $0 $0 $0 $2,911,413 $628,494 $0 $7,687,393 $5,928,964 $6,744,979 $6,805,967 $7,488,723
7300 SCHOOL ADMINISTRATION......................... $60,096,049 $0 $0 $0 $44,373 $1,218,877 $0 $61,359,299 $56,558,579 $58,134,122 $55,669,796 $38,828,884
7400 FACILITIES ACQUISITION AND CONSTRUCTION...... $2,324,938 $0 $215,237,803 $0 $511,224 $0 $0 $218,073,965 $176,861,723 $146,447,198 $116,391,376 $113,774,823
7500 FISCAL SERVICES........................................ $5,945,445 $0 $0 $0 $2,276,168 $0 $0 $8,221,613 $5,711,080 $5,677,487 $5,776,102 $5,519,393
7600 FOOD SERVICE............................................ $0 $0 $0 $45,931,957 $0 $41,854 $0 $45,973,811 $43,738,712 $43,037,044 $45,150,660 $47,225,059
7700 CENTRAL SERVICES.................................... $16,247,092 $0 $0 $0 $553,435 $0 $127,009,969 $143,810,496 $127,480,555 $99,159,894 $27,155,344 $25,055,629
7800 PUPIL TRANSPORTATION........................... $48,946,809 $0 $0 $0 $1,656,661 $400,310 $0 $51,003,780 $48,083,077 $47,013,217 $47,160,592 $45,797,920
7900 OPERATION OF PLANT................................ $70,457,894 $0 $0 $0 $149,353 $0 $0 $70,607,247 $65,600,625 $62,147,058 $60,122,128 $60,723,061
8100 MAINTENANCE OF PLANT........................... $31,269,246 $0 $0 $0 $0 $0 $0 $31,269,246 $29,607,895 $30,939,974 $31,858,778 $30,303,724
8200 ADMIN. TECHNOLOGY SERVICE. $6,551,869 $0 $0 $0 $0 $25,000 $0 $6,576,869 $8,489,802 $8,474,441 $7,051,374 $6,375,648
Page 105 of 279

9100 COMMUNITY SERVICES.............................. $577,112 $0 $0 $0 $370,769 $0 $0 $947,881 $1,159,035 $483,167 $738,863 $1,276,257
9200 PRINCIPAL AND INTEREST......................... $26,246 $19,080,587 $0 $0 $0 $0 $0 $19,106,833 $65,086,846 $35,467,838 $30,607,621 $29,442,209
SUBTOTAL.....................................................$947,911,573 $19,080,587 $215,237,803 $45,931,957 $109,580,475 $74,634,099 $127,009,969 $1,539,386,463 $1,399,154,261 $1,315,425,600 $1,169,555,845 $1,090,396,257
TRANSFERS: $0
9700 TRANSFERS OUT......................................... $58,582 $0 $47,884,497 $0 $0 $0 $0 $47,943,079 $113,685,461 $53,157,302 $35,176,628 $34,344,954
RESERVES & ENDING FUND BALANCES: $0
9800 RESERVE FOR ENCUMBRANCES.............. $0 $0 $0 $0 $0 $0 $0 $0 $70,756,534 $101,968,800 $59,924,120 $44,379,777
9800 RESERVE FOR INVENTORY........................ $2,474,733 $0 $0 $507,427 $0 $0 $0 $2,982,160 $2,982,160 $4,280,314 $4,408,392 $3,883,529
9800 UNAPPROPRIATED FUND BALANCE......... $37,234,766 $0 $25,285,287 $642,796 $0 $0 $0 $63,162,849 $149,073,821 $269,932,368 $168,725,694 $199,280,254
9800 RESTRICTED FUND BALANCE.................... $1,500,000 $10,594,709 $0 $0 $0 $0 $29,759,687 $41,854,396 $112,134,480 $108,649,746 $112,646,923 $82,983,691
9800 CONTINGENCY RESERVE........................... $16,992,426 $0 $0 $0 $0 $0 $0 $16,992,426 $17,424,119 $17,634,791 $17,634,791 $11,831,122
SUBTOTAL..................................................... $58,201,925 $10,594,709 $25,285,287 $1,150,223 $0 $0 $29,759,687 $124,991,831 $352,371,114 $502,466,019 $363,339,920 $342,358,373
TOTAL BY FUNCTION................................... $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

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 years 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 TEACHERS 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
Behinds 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 STATEMENT OF REVENUE
2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010
ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE
ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET (DECREASE)

3100 FEDERAL
3121 IMPACT AID........................................................................ $553,248 $420,827 $450,000 $652,428 $652,428 $500,000 ($152,428)
3191 R.O.T.C............................................................................... $599,255 $551,904 $520,000 $672,495 $672,494 $550,000 ($122,494)
3199 MISCELLANEOUS FEDERAL DIRECT............................. $232,402 $268,333 $220,000 $225,993 $225,993 $200,000 ($25,993)
TOTAL FEDERAL............................................................... $1,384,905 $1,241,064 $1,190,000 $1,550,916 $1,550,915 $1,250,000 ($300,915)

3200 FEDERAL THROUGH STATE


3202 MEDICAID $0 $0 $0 $0 $0 $0 $0
3255 NATIONAL FOREST FUNDS............................................. $0 $0 $0 $0 $0 $0 $0
3299 HURRICANE EMERGENCY IMPACT $174,240 $0 $0 $0 $579,040 $0 ($579,040)
TOTAL FEDERAL THROUGH STATE............................... $174,240 $0 $0 $0 $579,040 $0 ($579,040)

3300 STATE
REVENUE FROM STATE SOURCES:
3310 FLORIDA EDUCATION FINANCE PROGRAM.................. $298,617,702 $260,124,115 $226,638,491 $192,657,264 $192,657,264 $188,613,626 ($4,043,638)
3323 CAPITAL OUTLAY & DEBT SERVICE ADMIN.................. $65,847 $64,990 $0 $65,847 $65,847 $65,900 $53
SUBTOTAL......................................................................... $298,683,549 $260,189,105 $226,638,491 $192,723,111 $192,723,111 $188,679,526 ($4,043,585)

CATEGORICAL STATE SOURCES:


3310 FLORIDA TEACHERS LEAD PROGRAM.......................... $2,128,020 $2,277,096 $1,745,798 $1,745,798 $1,745,798 $1,586,561 ($159,237)
3335 DIAGNOSTIC RESOURCE CENTER................................. $85,611 $82,187 $83,232 $83,232 $75,643 ($75,643)
3310 INSTRUCTIONAL MATERIALS.......................................... $12,215,845 $12,263,947 $11,957,885 $11,830,097 $11,539,235 $10,696,338 ($842,897)
SUBTOTAL......................................................................... $14,429,476 $14,623,230 $13,786,915 $13,659,127 $13,360,676 $12,282,899 ($1,077,777)

OTHER STATE REVENUE:


3341 RACING COMMISSION...................................................... $446,500 $445,479 $446,500 $446,500 $446,500 $446,500 $0
3342 STATE FOREST FUNDS.................................................... $7,493 $581 $1,000 $7,328 $7,328 $4,000 ($3,328)
3343 STATE LICENSE TAX........................................................ $257,744 $414,103 $350,000 $359,588 $362,055 $350,000 ($12,055)
3344 LOTTERY........................................................................... $5,104,410 $6,186,777 $5,171,999 $3,149,000 $3,146,217 $0 ($3,146,217)
SUBTOTAL......................................................................... $5,816,147 $7,046,940 $5,969,499 $3,962,416 $3,962,100 $800,500 ($3,161,600)

OTHER CATEGORICAL SOURCES:


3310 ESE GUARANTEE ALLOCATION $52,807,210 $53,080,572 $50,989,201 $49,887,834 $49,887,834 $46,038,232 ($3,849,602)
3310 TRANSPORTATION...........................................................
TRANSPORTATION $20
$20,761,551
761 551 $21
$21,164,550
164 550 $20
$20,439,572
439 572 $20
$20,228,182
228 182 $20
$20,241,212
241 212 $18
$18,828,840
828 840 ($1,412,372)
($1 412 372)
3355 CLASS SIZE REDUCTION/OPERATING FUNDS $101,560,403 $127,617,920 $135,915,963 $132,179,525 $132,179,525 $139,074,271 $6,894,746
3310 SAFE SCHOOLS................................................................ $4,155,294 $4,177,416 $4,024,833 $3,938,326 $3,938,326 $3,806,970 ($131,356)
3310 MAP Teacher Performance $0 $0 $7,091,628 $7,091,628 $7,091,628 $5,353,381 ($1,738,247)
3371 VOLUNTARY PREK PROGRAMS $266,697 $362,101 $101,282 $142,975 $142,975 $42,860 ($100,115)
3372 PRE-SCHOOL PROGRAMS.............................................. $0 $0 $0 $0 $0 $0 $0
3310 SUPPLEMENTAL ACADEMIC INSTRUCTION $32,889,809 $33,256,388 $32,293,843 $31,596,296 $31,596,296 $29,424,466 ($2,171,830)
3310 SUMMER READING ALLOCATION $0 $0 $0 $0 $0 $0 $0
3310 READING ALLOCATION $5,265,918 $5,256,663 $5,119,544 $5,004,008 $5,004,008 $4,674,781 ($329,227)
3310 MILLAGE EQUALIZATION $13,161,945 $12,342,620 $10,157,448 $9,930,593 $9,930,593 $14,509,872 $4,579,279
3375 INSTRUCTIONAL TECHNOLOGY..................................... $0 $0 $0 $0 $0 $0 $0
3376 TEACHER TRAINING $0 $0 $0 $0 $0 $0 $0
3378 FULL SERVICE SCHOOLS. $45,915 $89,014 $0 $114,081 $114,081 $0 ($114,081)
3362 TEACHER RECRUITMENT $0 $0 $0 $0 $0 $0 $0
3361 SCHOOL RECOGNITION $5,348,285 $5,223,765 $4,440,200 $5,699,329 $5,699,329 $5,028,820 ($670,509)
3363 EXCELLENT TEACHING $2,442,235 $2,504,056 $0 $2,139,076 $2,139,076 $0 ($2,139,076)
SUBTOTAL......................................................................... $238,705,262 $265,075,065 $270,573,514 $267,951,853 $267,964,883 $266,782,493 ($1,182,390)
$323,533,067
MISCELLANEOUS STATE REVENUE:
3399 MISCELLANEOUS STATE REVENUE.............................. $1,236,081 $1,818,241 $0 $704,247 $537,907 $324,202 ($213,705)
TOTAL STATE FUNDS....................................................... $558,870,515 $548,752,581 $516,968,419 $479,000,754 $478,548,677 $468,869,620 ($9,679,057)

Page 110 of 279


Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010
GENERAL FUND (CONTINUED) STATEMENT OF REVENUE
2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010
ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE
ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET (DECREASE)

3400 LOCAL
REVENUE FROM LOCAL SOURCES:
3411 AD VALOREM TAXES, REQUIRED LOCAL EFFORT...... $248,235,334 $285,741,456 $316,192,580 $317,617,031 $318,785,770 $300,047,723 ($18,738,047)
3411 AD VALOREM TAXES, PRIOR PERIOD FUNDING ADJ. $0 $0 $0 $0 $0 $532,104 $532,104
3411 AD VALOREM TAXES, DISCRETIONARY........................ $38,185,652 $42,460,045 $43,235,253 $43,430,028 $43,430,028 $44,223,783 $793,755
3411 AD VALOREM TAXES, CRITICAL OPERATING NEEDS. $0 $0 $0 $0 $0 $14,780,676 $14,780,676
3421 TAX REDEMPTIONS (DELINQUENT TAXES).................. $1,287,820 $1,645,677 $0 $0 $3,086,736 $800,000 ($2,286,736)
3423 EXCESS FEES $0 $0 $0 $0 $0 $0 $0
3424 TUITION $0 $0 $0 $0 $0 $0 $0
3425 RENTAL INCOME............................................................... $41,971 $31,046 $0 $51,422 $51,622 $0 ($51,622)
3431 INTEREST ON INVESTMENTS......................................... $9,947,585 $6,967,826 $4,950,000 $4,605,959 $4,605,959 $3,200,000 ($1,405,959)
3432 GAIN ON SALE OF INVESTMENTS $1,500 $839,239 $0 $0 $0 $0 $0
3433 Net Increase(Decrease)in Fair Market Value of Invest $1,593,733 $0 $0 $0 $42,745 $0 ($42,745)
3440 GIFTS.................................................................................. $363,567 $306,816 $10,656 $138,802 $167,892 $38,750 ($129,142)
3473 SCHOOL AGE CHILD CARE FEES................................... $9,142,350 $9,700,570 $7,590,000 $9,404,011 $9,121,068 $8,000,000 ($1,121,068)
3479 OTHER SCHOOLS<COURSE AND CLASSES FEES....... $2,292,995 $2,308,134 $1,700,000 $1,757,836 $2,151,011 $1,234,090 ($916,921)
3471 PRESCHOOL PROGRAM FEES....................................... $437,312 $457,415 $497,997 $497,997 $475,584 $485,597 $10,013
3472 PREK EARLY INTERVENTION FEES............................... $0 $0 $0 $0 $0 $0 $0
SUBTOTAL......................................................................... $311,529,819 $350,458,224 $374,176,486 $377,503,086 $381,918,415 $373,342,723 ($8,575,692)

COLLECTIONS FROM OTHERS:


FROM OTHER SCHOOL DISTRICTS................................ $0 $0 $0 $0 $0 $0 $0
FROM OTHER AGENCIES................................................ $0 $0 $0 $0 $0 $0 $0
FROM OTHER FUNDS....................................................... $0 $0 $0 $0 $0 $0 $0
SUBTOTAL......................................................................... $0 $0 $0 $0 $0 $0 $0

MISCELLANEOUS LOCAL SOURCES:


3490 MISC. LOCAL SOURCES.................................................. $5,173,182 $13,509,277 $4,352,314 $7,569,092 $6,599,668 $4,224,873 ($2,374,795)
3494 FEDERAL INDIRECT COST RATE.................................... $2,668,121 $2,031,985 $3,112,079 $1,803,140 $2,009,221 $2,000,000 ($9,221)
3498 COLLECTION OF LOST&DAMAGED TEXTBOOKS......... $149,001 $177,669 $0 $0 $0 $0 $0
SUBTOTAL......................................................................... $7,990,304 $15,718,931 $7,464,393 $9,372,232 $8,608,889 $6,224,873 ($2,384,016)
TOTAL LOCAL FUNDS...................................................... $319,520,123 $366,177,155 $381,640,879 $386,875,318 $390,527,304 $379,567,596 ($10,959,708)
TOTAL REVENUES............................................................ $879,949,783 $916,170,800 $899,799,298 $867,426,988 $871,205,936 $849,687,216 ($21,518,720)

3600 TRANSFERS
3620 FROM DEBT SERVICE FUNDS $0 $0 $0 $1,340,601 $1,340,601 $0 ($1,340,601)
3630 FROM CAPITAL OUTLAY FUNDS.................................... $22,707,322 $32,868,582 $31,621,477 $54,902,193 $54,890,559 $32,482,605 ($22,407,954)
3640 FROM SPECIAL REVENUE FUNDS $4,953,839 $2,383,906 $938,155 $5,991,452 $6,090,612 $0 ($6,090,612)
3670 FROM INTERNAL SERVICE FUNDS $0 $192,000 $195,000 $195,000 $0 $0 $0
3680 FROM INTERNAL ACCOUNTS........................................ $0 $0 $0 $0 $0 $0 $0

3700 NON-REVENUE SOURCES


3733 SALE OF EQUIPMENT...................................................... $0 $0 $0 $0 $0 $0 $0
3740 LOSS RECOVERY............................................................. $9,072 $9,895 $0 $9,648 $9,938 $0 ($9,938)
3721 SECTION 237.161 LOANS................................................ $0 $0 $0 $0 $0 $0 $0
TOTAL NON-REVENUE SOURCES.................................. $9,072 $9,895 $0 $9,648 $9,938 $0 ($9,938)

4700 BEGINNING FUND BALANCE


4710 RESTRICTED - CATEGORICAL FUND BALANCE........... $17,769,703 $40,863,856 $56,411,888 $55,975,596 $55,975,596 $51,331,565 ($4,644,031)
4720 RESERVE FOR ENCUMBRANCES................................... $12,596,513 $13,049,340 $11,627,406 $11,579,930 $11,579,930 $5,662,879 ($5,917,051)
4730 RESERVE FOR MAINT. & STORES INVENTORY............ $3,212,581 $3,207,000 $3,287,727 $3,287,018 $3,287,018 $2,474,733 ($812,285)
4763 DESIGNATED FUND BALANCE $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $0
4769 RESERVE FOR CONTINGENCY....................................... $11,831,122 $17,634,791 $17,634,791 $17,348,543 $17,424,119 $16,992,426 ($431,693)
4769 UNAPPROPRIATED FUND BALANCE.............................. $33,360,542 $24,219,642 $24,120,598 $26,164,656 $26,089,080 $46,040,656 $19,951,576
TOTAL BEGINNING FUND BALANCE.............................. $80,270,461 $100,474,629 $114,582,410 $115,855,743 $115,855,743 $124,002,259 $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 STATEMENT OF APPROPRIATIONS
2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010
ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE
ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET (DECREASE)
APPROPRIATIONS BY
OBJECT CLASSIFICATIONS
100 SALARIES............................................................ $522,909,792 $557,259,203 $565,563,132 $578,608,700 $553,829,746 $482,671,570 ($71,158,176)
200 EMPLOYEE BENEFITS....................................... $172,577,789 $179,266,706 $199,107,104 $197,057,732 $178,770,128 $185,815,639 $7,045,511
300 PURCHASED SERVICES.................................... $121,169,127 $123,891,631 $136,772,910 $147,566,717 $130,761,707 $149,604,299 $18,842,592
400 ENERGY SERVICES........................................... $21,535,964 $22,460,046 $23,555,343 $24,603,633 $24,230,964 $26,590,339 $2,359,375
500 MATERIALS AND SUPPLIES.............................. $35,338,049 $31,839,940 $86,062,484 $52,544,612 $31,223,414 $96,870,115 $65,646,701
600 CAPITAL OUTLAY............................................... $9,991,749 $18,321,496 $4,824,428 $5,768,483 $3,870,651 $5,528,409 $1,657,758
700 OTHER EXPENSES............................................ $1,875,836 $2,401,532 $672,978 $2,222,299 $2,008,947 $831,202 ($1,177,745)
SUBTOTAL.......................................................... $885,398,306 $935,440,554 $1,016,558,379 $1,008,372,176 $924,695,557 $947,911,573 $23,216,016
TRANSFERS:
900 TRANSFERS OUT............................................... $227,556 $2,076,848 $82,187 $631,573 $618,707 $58,582 ($560,125)
RESERVES & ENDING FUND BALANCES:
971 RESERVE FOR CATEGORICALS $41,010,343 $56,411,888 $0 $0 $51,331,565 $0 ($51,331,565)
973 RESERVE FOR INVENTORY.............................. $3,207,000 $3,287,727 $3,207,000 $3,207,000 $2,474,733 $2,474,733 $0
920 RESERVE FOR ENCUMBRANCES.................... $13,054,146 $11,627,406 $0 $0 $5,662,879 $0 ($5,662,879)
976 UNAPPROPRIATED FUND BALANCE............... $25,858,335 $24,120,598 $7,792,788 $14,662,333 $45,685,829 $37,234,766 ($8,451,063)
974 RESTRICTED FUND BALANCE.......................... $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $0
910 CONTINGENCY RESERVE................................. $17,634,791 $17,634,791 $17,995,986 $17,348,543 $17,424,119 $16,992,426 ($431,693)
SUBTOTAL.......................................................... $102,264,615 $114,582,410 $30,495,774 $36,717,876 $124,079,125 $58,201,925 ($65,877,200)
TOTAL BY OBJECT............................................. $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)
APPROPRIATIONS BY
FUNCTION CLASSIFICATION
5000 INSTRUCTION..................................................... $552,010,802 $593,681,374 $664,511,951 $644,514,861 $585,622,248 $590,953,975 $5,331,727
6100 PUPIL PERSONNEL SERVICES......................... $40,546,707 $41,920,168 $49,510,333 $50,015,871 $45,444,128 $43,738,375 ($1,705,753)
6200 MEDIA SERVICES............................................... $16,536,342 $17,331,697 $16,884,813 $17,050,936 $16,182,170 $13,602,542 ($2,579,628)
6300 CURRICULUM SERVICES.................................. $11,290,597 $12,511,317 $19,246,247 $12,993,590 $9,028,858 $26,774,043 $17,745,185
6400 STAFF TRAINING................................................ $22,871,292 $22,998,782 $18,430,618 $27,521,515 $22,117,906 $13,095,119 ($9,022,787)
6500 INSTRUCTION RELATED TECHNOLOGY $10,679,574 $8,919,378 $9,615,847 $9,019,739 $8,357,566 $11,370,697 $3,013,131
7100 SCHOOL BOARD................................................ $1,985,051 $1,603,050 $2,347,875 $1,877,159 $1,839,800 $1,786,636 ($53,164)
7200 GENERAL ADMINISTRATION............................ $4,137,846 $4,712,994 $5,076,254 $4,282,545 $3,919,700 $4,147,486 $227,786
7300 SCHOOL ADMINISTRATION.............................. $55,608,434 $58,126,841 $61,174,151 $57,026,437 $56,524,074 $60,096,049 $3,571,975
7400 FACILITIES ACQ AND CONSTRUCTION........... $1,768,728 $2,476,261 $2,045,998 $1,959,881 $1,402,680 $2,324,938 $922,258
7500 FISCAL SERVICES.............................................. $5,776,102 $5,677,487 $6,997,221 $5,882,180 $5,644,652 $5,945,445 $300,793
7700 CENTRAL SERVICES........................................
SERVICES......................................... $19,616,828 $18,125,805 $15,191,615 $18,052,636 $16,805,913 $16,247,092 ($558,821)
7800 PUPIL TRANSPORTATION................................ $43,198,783 $45,058,147 $48,467,126 $49,416,845 $47,273,773 $48,946,809 $1,673,036
7900 OPERATION OF PLANT.................................... $59,966,096 $61,988,749 $66,300,712 $68,430,074 $65,568,226 $70,457,894 $4,889,668
8100 MAINTENANCE OF PLANT................................ $31,858,778 $30,939,974 $21,667,878 $30,529,255 $29,607,895 $31,269,246 $1,661,351
8200 ADMINISTRATIVE TECHNOLOGY SERVICES $7,051,374 $8,474,441 $8,477,557 $8,820,792 $8,489,802 $6,551,869 ($1,937,933)
9100 COMMUNITY SERVICES................................... $494,972 $326,978 $524,862 $740,749 $629,055 $577,112 ($51,943)
9200 PRINCIPAL AND INTEREST.............................. $0 $567,111 $87,321 $237,111 $237,111 $26,246 ($210,865)
SUBTOTAL......................................................... $885,398,306 $935,440,554 $1,016,558,379 $1,008,372,176 $924,695,557 $947,911,573 $23,216,016
TRANSFERS:
9700 TRANSFERS OUT.............................................. $227,556 $2,076,848 $82,187 $631,573 $618,707 $58,582 ($560,125)
RESERVES & ENDING FUND BALANCES:
9800 RESERVE FOR CATEGORICALS $41,010,343 $56,411,888 $0 $0 $51,331,565 $0 ($51,331,565)
9800 RESERVE FOR INVENTORY............................. $3,207,000 $3,287,727 $3,207,000 $3,207,000 $2,474,733 $2,474,733 $0
9800 RESERVE FOR ENCUMBRANCES................... $13,054,146 $11,627,406 $0 $0 $5,662,879 $0 ($5,662,879)
9800 UNAPPROPRIATED FUND BALANCE............... $25,858,335 $24,120,598 $7,792,788 $14,662,333 $45,685,829 $37,234,766 ($8,451,063)
9800 RESTRICTED FUND BALANCE......................... $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $0
9800 CONTINGENCY RESERVE................................ $17,634,791 $17,634,791 $17,995,986 $17,348,543 $17,424,119 $16,992,426 ($431,693)
SUBTOTAL......................................................... $102,264,615 $114,582,410 $30,495,774 $36,717,876 $124,079,125 $58,201,925 ($65,877,200)

TOTAL BY FUNCTION....................................... $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


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 2009/10
4th Calculation 2nd Calculation Difference
Section 1 Unweighted Full Time Equivalent Students (UFTE) 123,730.29 123,341.31 (388.98) -0.3%
Weighted Full Time Equivalent Students (WFTE) 133,478.07 132,877.96 (600.11) -0.4%

Base Student Allocation (BSA) $ 3,886.14 $ 3,630.62 (255.52) -6.6%


Section 2 District Cost Differential (DCD) 1.0146 1.0146 0.0000 0.0%
BSA X DCD $ 3,942.88 $ 3,683.63 (259.25) -6.6%

BSA X DCD X WFTE $ 526,287,698 $ 489,472,848 (36,814,850) -7.0%


Section 3 ESE Guarantee Allocation $ 49,887,834 $ 46,038,232 (3,849,602) -7.7%
TOTAL FEFP $ 576,175,532 $ 535,511,080 (40,664,452) -7.1%

Safe Schools 3,938,326 3,806,970 (131,356) -3.3%


Discretionary Local Effort (DLE) 30,941,565 44,223,783 13,282,218 42.9%
DLE Equalization 9,930,593 10,870,070 939,477 9.5%
Supplemental Academic Instruction 31,596,296 29,424,466 (2,171,830) -6.9%
Supplemental DLE 12,488,463 - (12,488,463) -100.0%
Section 4 Supplemental DLE Equalization - -
DJJ supplemental Allocation 464,671 457,683 (6,988) -1.5%
Equal % Adjustment 44,589 (44,589) -100.0%
MAP/ Performance Pay 7,091,628 5,353,381 (1,738,247) -24.5%
Declining Enrollment 2,359,938 413,654 (1,946,284) -82.5%
Reading Instruction 5,004,008 4,674,781 (329,227) -6.6%
Proratiion to Funds Availabe (894,187) 894,187 -100.0%
Critical Operating Needs .25 Mills Equalization - 3,639,802 3,639,802 100.0%
Proration for Veto - (288,380) (288,380) 100.0%
Proration for Revised Appropriation - (683,521) (683,521) 100.0%
FSRP 5,699,329 5,028,820 (670,509) -11.8%
Lottery 3,149,000 (3,149,000) -100.0%

GRAND TOTAL FEFP $ 687,989,751 $ 642,432,589 (45,557,162) -6.6%

Instructional Materials 11,830,097 9,985,413 (1,844,684) -15.6%


Transportation 20,228,182 18,828,840 (1,399,342) -6.9%
Section 5 Teacher Lead 1,745,798 1,586,561 (159,237) -9.1%
Class Size Reduction 132,179,525 139,074,271 6,894,746 5.2%

Total Categoricals 165,983,602 169,475,085 3,491,483 2.1%

TOTAL $ 853,973,353 $ 811,907,674 $ (42,065,679) -4.9%

Section 6 FRS Reduction

TOTAL $853,973,353 $811,907,674 ($42,065,679) -4.9%

Adjustments for McKay Scholarships (17,994,715) (18,500,000) (505,285) 2.8%


Adjustments for Opportunity Scholarships 46,517 (46,517) -
Section 7 Prior Year Adjustments 9,918 (9,918) -100.0%
-
GRAND TOTAL WITH PRIOR YEAR ADJUSTMENTS $836,035,073 $793,407,674 ($42,627,399) -5.1%

Potential Per FTE $6,901.89 $6,582.61 ($319.28) -4.6%


Potential Per WFTE $6,397.86 $6,110.18 ($287.68) -4.5%
Section 8
Potential Per FTE (w/o categoricals) $5,560.40 $5,208.58 ($351.82) -6.3%
Potential Per WFTE (w/o categoricals) $5,154.33 $4,834.76 ($319.57) -6.2%

Required Local Effort (RLE) 317,617,031 300,047,723 (17,569,308) -5.5%

Page 113 of 279


Financial Section

DUVAL COUNTY PUBLIC SCHOOLS


ESTIMATED BASE FLORIDA EDUCATION FINANCE PROGRAM REVENUE ( FTE x BSA x DCD)
2009-2010

2009-2010 PROJECTED FTE


PROGRAM PROGRAM COST 2009-2010 2009-2010 BASE STUDENT PROJECTED
PROGRAM NAME NUMBER FACTORS UNWEIGHTED WEIGHTED ALLOCATION DCD REVENUE

Basic Programs
Basic K-3 101 & 111 1.074 41,298.78 44,354.89 $ 3,630.62 1.0146 $ 163,386,872
Basic 4-8 102 & 112 1.000 44,936.54 44,936.54 $ 3,630.62 1.0146 $ 165,529,454
Basic 9-12 103 & 113 1.033 30,678.88 31,691.28 $ 3,630.62 1.0146 $ 116,738,868
SUBTOTAL BASIC 116,914.20 120,982.71 $ 445,655,194

English Speakers of Other Languages (ESOL)


ESOL 130 1.124 2,695.97 3,030.27 $ 3,630.62 1.0146 $ 11,162,386

Exceptional Programs
Support Level IV 254 3.520 959.36 3,376.95 $ 3,630.62 1.0146 $ 12,439,414
Support Level V 255 4.854 383.35 1,860.78 $ 3,630.62 1.0146 $ 6,854,423
SUB TOTAL EXCEPTIONAL 1,342.71 5,237.73 $ 3,630.62 1.0146 $ 19,293,837

Vocational
Vocational Education 300 1.050 2,388.43 2,507.85 $ 3,630.62 1.0146 $ 9,237,990

123,341.31 131,758.56

Advanced Placement 813.92 $ 3,630.62 1.0146 $ 2,998,178

123,341.31 132,572.48 $ 488,347,585

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

Page 114 of 279


Financial Section

TRANSPORTATION PROFILE

2004/2005 2005/2006 2006/07 2007/08 2008/09 2009/10


Per Pupil Placement Per Pupil Placement Per Pupil Placement Per Transportation Per Pupil Placement Per Pupil Placement
School Centers Office Office Office Services Office Office
Elementary 105 105 105 106 103 103
K-8 0 0 0 0 2 3
Middle 26 28 28 28 28 25
High 17 17 17 19 18 20
Exceptional Centers 3 3 3 3 3 3
Alternative Schools 5 5 4 4 3 3
Charter Schools* 0 0 4 4 5 8

TOTALS 156 158 161 164 162 165

Total Number of Bus Routes


Regular, Magnet, Special Programs 651 685 686 701 708 667
Exceptional Education 300 300 300 236 237 237

TOTALS 951 985 986 937 945 904

Students Transported Daily (FEFP) October-03 October-04 October-05 October-06 October-07 October-08
All Other Riders 49,733 46,552 44,000 46,197 48,496 48,788
Students on ESE Routes (K - 12) 3,136 3,104 3,090 3,100 2,090 1,944
Pre-Kindergarten (ESE) 512 505 485 460 368 403
Hazardous 1,214 2,455 3,762 2,327 2,440 2,472
Teenage Parents and Infants 0 0 0 0 66 54
Center to Center/Exceptional 0 0 0 0 73 195
Center to Center/Vocational 465 83 0 202 0 0

TOTALS 54,595 52,616 51,337 52,084 53,533 53,856

% Students Transported -vs- Student Population Based on 2004 data Based on 2005 data Based on 2006 data Based on 2007 data Based on 2008 data Based on 2009 data
Student Population 127,729 126,630 126,845 125,063 124,448 123,748
% Transported 43% 42% 40% 42% 43% 44%

Number of Miles Traveled Based on 2004 data Based on 2005 data Based on 2006 data Based on 2007 data Based on 2008 data Based on 2009 data
Daily Miles - Regular School Year 58,148.1 56,702.6 57,039.5 56,588.2 53,357.1 53,951.2
Daily Miles - Summer School 3,088.4 5,231.7 10,732.9 9,019.9 7,569.0 6,522.0

Field Trips Based on 2004 data Based on 2005 data Based on 2006 data Based on 2007 data Based on 2008 data Based on 2009 data
Number of Trips Taken 11,319 11,945 12,552 12,509 12,893 12,475
Miles Traveled 334,672 349,755 362,713.3 379,802.0 406,932.7 391,239.8
Average Miles per Trip 29.6 29.3 28.9 30.4 31.6 31.4
*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

Number of
Number of Charter
School Year Schools (1) Schools FTE Enrollment (2) Average Budget (3)
2008-2009 156 5 123,730 $8,451.64
2007-2008 156 6 124,761 $8,436.01
2006-2007 159 4 126,029 $7,836.48
2005-2006 159 4 126,845 $7,838.25
2004-2005 158 6 127,747 $6,459.38
2003-2004 158 7 127,482 $5,870.84
2002-2003 157 7 126,113 $5,865.08
2001-2002 154 8 125,180 $5,629.66
2000-2001 154 8 123,676 $5,085.00
1999-2000 153 6 123,253 $5,544.53
1998-1999 153 4 127,157 $5,405.28
1997-1998 151 3 126,464 $5,176.83
1996-1997 150 0 125,302 $4,897.38
1995-1996 150 0 123,217 $4,900.93
1994-1995 150 0 121,787 $4,806.14
1993-1994 150 0 119,931 $4,623.87
1992-1993 150 0 118,174 $4,274.97
1991-1992 149 0 116,174 $4,392.44
1990-1991 143 0 112,196 $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 districts 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 REVENUE


BASED GENERAL FUND

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 years 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.

DEBTSERVICEFUND
StatementofAppropriations
$29,675,296
$10,594,709
FundBalance
35.7%
$36,357
DuesandFees
0.1%
$7,615,000
Paymentof
Principal
25.7%

$11,429,230
Paymentof
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


2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010 OTHER
SBE/COBI DISTRICT
ACCOUNT DESCRIPTION ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED DEBT
BONDS BONDS
RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET SERVICE
REVENUE

STATE SOURCES:
$3,784,098
3322 WITHHELD FOR SBE BONDS............................... $3,806,606 $3,790,340 $3,707,139 $3,707,139 $3,707,140 $3,707,140 $0 $0
$27,285
3326 SBE BOND INTEREST........................................... $0 $0 $1,105 $1,105 $0 $0 $0 $0
3711 SBE/COBI BOND - PROCEEDS FROM SALE....... $0 $0 $0 $0 $0 $0 $0 $0 $0
TOTAL STATE $3,811,383 $3,806,606 $3,790,340 $3,708,244 $3,708,244 $3,707,140 $3,707,140 $0 $0

LOCAL SOURCES:
3412 TAXES: DISTRICT INTEREST & SINKING............ $17,187,155 $8,852,850 $0 $0 $0 $0 $0 $0 $0
3421 TAX REDEMPTIONS.............................................. $86,615 $111,911 $0 $57,331 $57,331 $0 $0 $0 $0
3431 INTEREST............................................................... $1,607,170 $1,792,306 $1,556,402 $3,198,060 $3,198,060 $0 $0 $0 $0
3432 Gain on Sale of Investments $0 $0 $0 ($2,623,311) ($2,623,311)
TOTAL LOCAL................................................... $18,880,940 $10,757,067 $1,556,402 $632,080 $632,080 $0 $0 $0 $0

TOTAL REVENUE.............................................. $22,692,323 $14,563,673 $5,346,742 $4,340,324 $4,340,324 $3,707,140 $3,707,140 $0 $0

TRANSFERS:
3630 FROM CAPITAL PROJECTS FUNDS..................... $7,287,911 $15,627,562 $15,297,453 $15,154,982 $15,154,982 $15,401,892 $0 $15,401,892 $0
3650 INTERFUND TRANSFER, BONDS......................... $0 $0 $0 $35,590,000 $35,590,000 $0 $0 $0 $0
TOTAL TRANSFERS......................................... $7,287,911 $15,627,562 $15,297,453 $50,744,982 $50,744,982 $15,401,892 $0 $15,401,892 $0

NON-REVENUE SOURCES:
3715 PROCEEDS OF REFUNDING................................ $0 $0 $0 $0 $0 $0 $0 $0 $0
3750 PROCEEDS OF COPS $0 $0 $0 $0 $0 $0 $0 $0 $0
3760 FORWARD SUPPLY CONTRACT.......................... $0 $0 $0 $0 $0 $0 $0 $0 $0
TOTAL NON-REVENUE SOURCES.................. $0 $0 $0 $0 $0 $0 $0 $0 $0

BEGINNING FUND BALANCES:


4970 BEGINNING FUND BALANCE................................ $61,307,794 $61,787,460 $57,077,968 $57,258,986 $57,258,986 $10,566,264 $705,457 $9,860,807 $0
TOTAL BEGINNING FUND BALANCE............. $61,307,794 $61,787,460 $57,077,968 $57,258,986 $57,258,986 $10,566,264 $705,457 $9,860,807 $0

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

APPROPRIATIONS

710 PAYMENT OF BOND PRIN. OR LEASE PAYMEN $20,735,000 $21,960,000 $15,250,000 $50,840,000 $50,840,000 $7,615,000 $2,565,000 $5,050,000 $0
720 PAYMENT ON INTEREST ON BONDS.................. $9,278,231 $11,349,352 $13,920,841 $13,981,719 $13,981,719 $11,429,230 $1,157,044 $10,272,186 $0
730 OTHER DUES AND COST OF SBE BOND ISSUE $594,390 $1,591,375 $41,000 $44,500 $25,708 $36,357 $0 $36,357 $0
760 PMT TO REFUNDED BOND ESCROW AGENT.... $0 $0 $0 $0 $0 $0 $0 $0 $0
TOTAL APPROPRIATIONS:.............................. $30,607,621 $34,900,727 $29,211,841 $64,866,219 $64,847,427 $19,080,587 $3,722,044 $15,358,543 $0

TRANSFERS:
910 TRANSFERS TO GENERAL $0 $0 $0 $1,340,601 $1,340,601 $0 $0 $0 $0
930 TRANSFERS TO CAPITAL PROJECTS FUNDS $0 $0 $0 $0 $0 $0 $0 $0 $0
950 INTERFUND TRANSFER, BONDS......................... $0 $0 $0 $35,590,000 $35,590,000 $0 $0 $0 $0

ENDING FUND BALANCES:


974 RESTRICTED RESERVE FOR DEBT SERVICE.... $39,694,866 $0 $48,510,322 $10,547,472 $10,566,264 $10,594,709 $690,553 $9,904,156 $0
976 RESERVE FOR DEBT SERVICE............................ $20,985,541 $57,077,968 $0 $0 $0 $0 $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

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: $88,684,056.14

2009-2010
Amount of Dollars 2009-2010
Net Pledged from Millage Amount of Millage Percent
Duval County Amount Generated Balance of Debt Principal & Interest only Pledged Pledged
COPS 2005 Refunding 2000 (3 New Elem, 1 New
Middle, Dupont, Sandalwood, & Paxon High) $51,846,246.00 $35,355,000.00 $4,146,403.00 0.0701 4.7%
COPS 2005A (Food Nutrition Center, Arlington
Middle, Technology) $39,000,000.00 $37,445,000.00 $2,319,421.00 0.0392 2.6%

COPS-2007 Issue (New High School "AAA", K-8


103rd Street, & North Shore Replacement) $148,331,809.00 $145,575,000.00 $8,856,363.00 0.1498 10.0%

Anticipated COPS-2009A Bartram Springs


Elementary, Technology $43,300,000.00 $43,300,000.00 $2,395,459.00 0.0405 2.7%

Anticipated QSCB-2009B Dinsmore Elementary, ed


White High, Gregory Drive Elementary, Robert E.
Lee High, New Berlin Elementary $27,220,000.00 $27,200,000.00 $340,250.00 0.0058 0.4%
Total $309,698,055.00 $288,875,000.00 $18,057,896.00 0.3054 20.4%

QZABs 2003 and 2005* $6,682,000.00 $6,590,750.00 $343,817.00 0.0058 0.4%

Bond Capacity after issuance of COPS 2007 $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
Other Florida Districts Pledged Percent Pledged
Orange County levies 1.5 mills for Capital. (Other .5 mills is
Orange 0.999 66.6% trade-off for 1/2 cent sales tax)
Broward 0.925 61.7%
Hillsborough 0.812 54.2% As of June 2008
Palm Beach 0.920 61.3% As of June 2008
Miami-Dade 0.839 55.9%
Pinellas 0.000 0.0%

Duval - Current 0.3054 17.5%

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

Percentageof1.500MillsPledged
forCOPSDebtService
(20082009)
70.0% 66.6%
61.7% 61.3%
60.0% 54.2% 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 Districts
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 Amount
Interest Outstanding Outstanding
Rates Maturity June 30, 2008 June 30, 2009
State School Bonds:
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

District General Obligation Bonds, Refunding:


5.375-
Series 1992 6.300% 2008 $8,300,000 $0

COPS and QZAB:


COPS 2000 Series 4.35-5.75% 2020 $2,365,000 $0
QZAB 2003 Series NA 2018 $5,620,500 $5,620,500
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

Total Debt Outstanding $262,565,750 $247,315,750

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 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010 OTHER
ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED CO & DS PECO L.C.I.M. CAPITAL LOCAL
ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET LEVY PROJECTS BONDS

STATE

3321 CO & DS DIST. TO COUNTIES.......................... $508,071 $550,439 $0 $688,630 $640,084 $0 $0 $0 $0 $0 $0


3325 INT. ON CO & DS FUNDS UNDIST................... $107,052 $101,195 $0 $48,546 $0 $0 $0 $0 $0 $0
3391 PUBLIC ED. CAPITAL OUTLAY......................... $15,950,720 $17,027,463 $9,962,371 $14,681,281 $13,123,000 $4,169,609 $0 $4,169,609 $0 $0 $0
3392 CLASSROOMS FIRST PROGRAM.................... $0 $0 $0 $0 $0 $0 $0 $0 $0
3393 SIT FUNDS......................................................... $0 $0 $0 $0 $0 $0 $0 $0 $0
3394 EFFORT INDEX.................................................. $0 $0 $0 $0 $0 $0 $0 $0 $0
3396 CLASS SIZE REDUCTION................................. $25,086,138 $6,034,210 $0 $6,330,982 $6,330,982 $0 $0 $0 $0 $0 $0
3397 CHARTER SCHOOL CAPITAL OUTLAY $678,509 $602,875 $46,743 $500,953 $500,953 $43,287 $0 $0 $0 $43,287 $0
3399 GAS TAX REBATE/QZABs................................. $288,026 $124,880 $0 $258,164 $258,164 $95,733 $0 $0 $0 $95,733 $0

TOTAL STATE FUNDS....................................... $42,618,516 $24,441,062 $10,009,114 $22,460,010 $20,901,729 $4,308,629 $0 $4,169,609 $0 $139,020 $0

LOCAL

3413 LOCAL MILLAGE................................................ $100,507,075 $117,061,580 $108,183,020 $108,207,406 $108,207,406 $88,684,056 $0 $0 $88,684,056 $0 $0
3421 TAX REDEMPTIONS.......................................... $427,318 $947,768 $0 $1,177,401 $1,052,686 $0 $0 $0 $0 $0 $0
Page 126 of 279

3429 LOCAL OTHER................................................... $3,930 $0 $0 $0 $0 $0 $0 $0 $0


3431 INTEREST ON INVESTMENTS......................... $5,192,643 $7,626,141 $0 $4,772,162 $4,896,877 $285,628 $0 $5,289 $264,107 $16,232 $0
3440 GIFTS, GRANTS, BEQUESTS........................... $0 $0 $0 $0 $0 $0 $0 $0 $0
3433 NET INCREASE/DECREASE INVESTMENTS $1,679,520 $1,091,860 $0 ($78,273) ($78,273) $0 $0 $0 $0 $0 $0
3482 FROM OTHER AGENCIES................................ $0 $0 $0 $0 $0 $0 $0 $0 $0
3490 MISC. LOCAL REVENUE................................... $568,500 $31,194 $0 $786,881 $790,817 $728 $0 $0 $0 $728 $0

TOTAL LOCAL FUNDS...................................... $108,378,986 $126,758,543 $108,183,020 $114,865,577 $114,869,513 $88,970,412 $0 $5,289 $88,948,163 $16,960 $0

NON-REVENUE SOURCES

3710 INSURANCE LOSS RECOVERIES.................... $0 $0 $0 $0 $0 $0 $0 $0


3711 SBE/COBI BONDS............................................. $0 $0 $0 $0 $0 $0 $0 $0
3715 PROCEEDS FROM REFUNDING BONDS........ $0 $0 $0 $0 $0 $0 $0 $0
3730 SALE OF FIXED ASSETS $25,000 $415,000 $0 $782,500 $782,500 $0 $0 $0 $0 $0
3740 LOSS RECOVERIES $0 $0 $0 $44,547 $44,547 $0 $0 $0 $0 $0
3750 CERTIFICATES OF PARTICIPATION $0 $148,331,808 $25,000,000 $27,220,000 $0 $0 $0 $27,220,000 $0

TOTAL NON-REVENUE SOURCES.................. $25,000 $148,746,808 $25,000,000 $827,047 $827,047 $27,220,000 $0 $0 $0 $27,220,000 $0

TRANSFERS

3610 TRANSFERS FROM GENERAL FUND $34,210 $267,796 $0 $0 $0 $0 $0 $0 $0 $0 $0


3620 TRANSFERS FROM DEBT SERVICE FUNDS.. $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
3650 INTERFUND TRANSFERS................................. $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

TOTAL TRANSFERS $34,210 $267,796 $0 $0 $0 $0 $0 $0 $0 $0 $0

RESERVES & BEG. FUND BALANCES

4972 RESERVE FOR ENCUMBRANCES................... $26,216,613 $44,623,113 $90,273,574 $90,273,573 $90,273,573 $65,025,194 $0 $3,103,965 $38,328,150 $23,593,079 $0
4976 DESIGNATED BEG. FUND BAL........................ $135,539,551 $126,526,762 $199,147,042 $186,446,549 $186,446,549 $102,883,352 $2,054,586 $3,525,119 $73,893,637 $23,410,010 $0

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) STATEMENT OF APPROPRIATIONS


2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010 OTHER
ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED CO & DS PECO L.C.I.M. CAPITAL LOCAL
ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET 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 $0
620 A.V. MATERIALS............................ $39,820 $25,458 $5,030 $5,120 $5,120 $30,000 $0 $0 $0 $30,000 $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.............. $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
Page 127 of 279

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

9200 Debt Services


730 Fees $2,347 $0 $0 $0 $2,308 $0 $0 $0 $0 $0 $0

TRANSFERS:

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

RES. & ENDING FUND BAL.:

920 RESERVE FOR ENCUMBRANCE. $46,769,367 $90,273,574 $0 $0 $65,025,194 $0 $0 $0 $0 $0 $0


974 RESTRICTED FUND BALANCE $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
Financial Section

CAPITAL PROJECTS SUMMARY REPORT

Duval County Public Schools


Capital Projects Summary Report
As of June 30, 2009

Project School Current Project


Number Number School Name Project Description Budget
Install Fire Sprinkler System &
1 91260 33 Robert E. Lee HS Egress Improvements $1,800,000

2 91080 70 North Shore New K-8 $32,264,250

3 91170 74 Lake Forrest Elem. New Arts Academy $1,400,000

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 New Bartram Springs Elem. K-5 New School $28,000,000
Auditorium Seating Replacement &
8 91290 237 Sandalwood HS Upgrades $1,575,000
Install Fire Sprinkler System &
9 91270 241 Nathan Forrest HS Egress Improvements $1,850,000
New High School - Southside
10 90650 268 New HS "AAA" Includes Land $103,625,000

11 90470 274 New K-8 "DD" 103rd New School $42,100,000

12 91200 279 Kernan MS New Autism classrooms $2,000,000


Total $304,714,250

Source: Facilities Project Status Access Database


For details please refer to the Detail Project Status Report

Page 128 of 279


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 Districts Strategic Plan for class
size reductions.

Proposed
# of Approximate
Master Plan
Projects Cost Impact
Scope of Work
General Maintenance 41 $119,416,786
Major Maintenance 61 $388,697,583
Renovate/Additions 8 $183,812,029
Major Renovations 21 $224,651,144
Replacement Schools 13 $395,803,401
New School Construction 5 $237,789,322
Sub-Total 149 $1,550,170,355
Infrastructure Reduction* -$63,667,995
Sub-Total $1,486,502,360
Approximate Master Plan Cost $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 7/14/2009

Scenario Four --- New Debt of $54M and Reprogram 24M.


A B C D E F G H I J K L M P

2009-2010 LONG RANGE CAPITAL 2013-2014-Year


PROGAM 2009-2010-Year 1 2010-2011-Year 2 2011-2012-Year 3 2012-2013-Year 4 5 Totals
Balance Forward $0 $0 $0 $0 $0 $0
PriorityConsiderationsandDiscussion
Millage for Capital $ 23,124,113 $ 26,311,980 $ 15,203,572 $ 16,940,133 $ 17,673,000 $99,252,798
1ReducedbutlevelannualfundingforMM&IT. Millage for MM $ 9,117,734 $ 8,252,978 $ 20,988,709 $ 21,916,883 $ 16,000,000 $76,276,304
Subtotal for Millage $ 32,241,847 $ 34,564,958 $ 36,192,281 $ 38,857,016 $ 33,672,999 $ 175,529,102
2Prioritizedfundingforcapitalprojectsasfollows:
*Delaynewschoolsfornearterm. 2007 COPS Residual $0 $0 $0 $6,400,000 $0 $6,400,000
*SustainITinvestmentfortheclassroomandbusinesssystems. Reprogrammed Funds $4,631,356 $0 $18,150,000 $1,218,644 $0 $24,000,000
*ComplianceandRecurring projects.
*Consolidationandrenovationprojects. Subtotal Before New Debt $36,873,203 $34,564,958 $54,342,281 $46,475,660 $33,672,999 $205,929,102
New Debt for Capital $11,050,000 $9,050,000 $0 $0 $103,000,000 $123,100,000
New Debt for MM $16,170,000 $18,170,000 $0 $0 $0 $34,340,000
Subtotal New Debt $27,220,000 $27,220,000 $0 $0 $103,000,000 $157,440,000
Prior Yr.
Line # Projects Funding Total Revenue $64,093,203 $61,784,958 $54,342,281 $46,475,660 $136,672,999 $363,369,102
Dr. Academy School - Darnell Cookman. Total Budget of
1 $13M. $ 3,000,000 6,000,000 4,000,000 $ 10,000,000
Eugene Butler K-8 Conversion. Total Budget of $8M to
2 $10M. Zero 8,000,000 8,000,000 $ 8,000,000

3 New K-8 School (HS AAA Site). Total Budget of $42M. $ 2,000,000 40,000,000 40,000,000 $ 40,000,000

New K-5 School (Waterleaf/E. Arlington). Total Budget of


4 $28M. $ 3,000,000 25,000,000 25,000,000 $ 25,000,000

5 Robert E Lee High School 1,500,000 1,500,000 30,000,000 $ 31,500,000

6 Technology 24,755,469 28,729,963 23,311,980 26,000,000 23,703,572 26,000,000 20,940,133 20,000,000 16,773,000 $ 109,484,154
Page 130 of 279

7 Consolidation Recommendations and Magnet Review 3,000,000 3,000,000 4,251,243 16,652,127 25,242,649 $ 6,000,000

8 Minor Capital Improvements 300,000 1,300,000 300,000 1,300,000 750,000 1,300,000 100,000 1,300,000 100,000 $ 1,550,000

9 High School Auditorium Upgrades 1,000,000 1,000,000 1,000,000 100,000 1,000,000 100,000 $ 2,200,000

10 Portables/Cover Walks 1,500,000 2,221,880 1,500,000 2,200,000 750,000 2,000,000 100,000 2,000,000 100,000 $ 3,950,000

11 Food Service Equipment 750,000 750,000 750,000 750,000 100,000 750,000 100,000 $ 2,450,000

12 ESE Improvements 500,000 1,000,000 500,000 1,000,000 750,000 1,000,000 100,000 1,000,000 100,000 $ 1,950,000

13 Gender Equity/Athletics/PE 300,000 1,000,000 300,000 1,000,000 750,000 1,000,000 100,000 1,000,000 100,000 $ 1,550,000

14 ADA Requirements 500,000 1,000,000 500,000 1,000,000 500,000 1,000,000 100,000 1,000,000 100,000 $ 1,700,000

15 Storm Water - 200,000 - 200,000 200,000 200,000 100,000 200,000 100,000 $ 400,000

16 Playgrounds 200,000 200,000 200,000 200,000 100,000 200,000 100,000 $ 800,000

17 Land Acquisition 0 0 2,500,000 - 2,500,000 - 2,500,000 - $ -


18 Major Maintenance Millage Funding $ 9,117,734 $ 8,252,978 $ 20,988,709 $ 21,916,883 $ 16,000,000 $ 76,276,304
19 Funding from Debt or Reporgrammed Funds $ 16,170,000 $ 18,170,000 $ 5,000,000 $ 1,218,644 $ - $ 40,558,644
20 Total Major Maintenance Funding $ 25,287,734 $ 32,000,000 $ 26,422,978 $ 32,000,000 $ 25,988,709 $ 32,000,000 $ 23,135,527 $ 32,000,000 $ 16,000,000 $ 116,834,948
21 Total Project Costs 64,093,203 61,784,958 54,342,281 46,475,660 136,672,999 363,369,102
22 Balance Forward $0 $0 $0 $0 $0 $0
23 Prior Plan $ 132,451,843 $ 79,451,243 $ 85,602,127 $ 88,192,649 New Year $ 385,697,862
24 Plan Reductions $ (68,358,640) $ (17,666,285) $ (31,259,846) $ (41,716,989) $ 136,672,999 $ (22,328,761)
25
26 Allocation/Reprogrammed Funds Total
27 Reprogrammed Funds Account Balance 2009-10 Capital 2011-12 Capital 2011-12 MM 2012-13 MM Reprogrammed Account Balance
28 Land Account- Balance of $18M $ 18,000,000 $ 13,150,000 $ 2,631,356 $ 1,218,644 $17,000,000 $1,000,000
29 Closed Projects MM $ 4,900,000 $ 4,631,356 $ 268,644 $4,900,000 $0
30 Closed Equipment Projects $ 500,000 $ 500,000 $500,000 $0
31 Closed Compass Odyssey, Read 180 and FF Projects $ 1,600,000 $ 1,600,000 $1,600,000 $0
32 Totals $ 25,000,000 $ 4,631,356 $ 13,150,000 $ 5,000,000 $ 1,218,644 $24,000,000 $1,000,000
$18,150,000

15 of 15
2009 - 2010 MAJOR MAINTENANCE PROJECTS
July 14, 2009

MM WORK
Sch. 09/10 Funding CATEGORY
No. School Name Description Request Running Total Type (Note)

1 DW District-wide District Wide FA/Intercom/Wiring/Low Voltage (List #23) 2,000,000 $2,000,000 Electronics / Safety 1

2 DW District-wide Fire Escape Repairs (List #27) 75,000 $2,075,000 Safety 1


Playground Repairs: 1. Fall Protection 2. Equipment
Component Replacement 3. Full Playground Repairs for
Safety
Playgrounds Cited On Safety Report ONLY 4. Moving
3 DW District-wide Playground Equipment 75,000 $2,150,000 1
Motorized bleacher Repairs & Replace (As required by annual
Speciality
4 DW District-wide inspection via Service Contract) 100,000 $2,250,000 1
Installation of new and/or renovation of exsisting Fire Sprinkler
Page 131 of 279

Systems or Kitchen Hoods ONLY from Safety Deficiency Safety


5 DW District-wide Report (List #5) 250,000 $2,500,000 1
Backflow, fire equipment, kitchen hood inspection and minor
Plumbing
6 DW District-wide service, (Annual Contract with FireFighters) 175,000 $2,675,000 1
Rubberized tracks (Required annual maintenance inspection
Safety
7 DW District-wide and MINOR repair associated with inspection) (List #4) 250,000 $2,925,000 1
Construction in 09/10 with 75K Design in 08/09 Fire Sprinkler
System used on the 08 Forrest Project (Fund Construction in
Safety
09/10) Roll To Capital Funding List NOTE: If Phase 3 is
8 3224 Wolfson, Samuel HS Required Fund 2010/2011 1,000,000 $3,925,000 1
1. Contract the Code Required Fire Alarm Inspection 2.
Replace/Repair Major Telephone, FAS, Intercom associated Electronics
9 DW District-wide components 100,000 $4,025,000 1
Specialty Equipment Repair, Stage Lift & Stage Rigging
District-wide 154,000 $4,179,000 Carpentry/Finishes 1
10 DW inspection and repairs, Fireproof Stage Drapes (List #16)

1. Demolish Old ESE Covered Wooden Play Equipment .


Properly Grade Remaining Area and Install Concrete, Fence
Site
and Rubber Matt to Match/Replace Existing Rubber Matting
2. Storeroom can wash area foundation needs leveling.
11 3078 Biltmore 60,000 $4,239,000 1
2009 - 2010 MAJOR MAINTENANCE PROJECTS
July 14, 2009

MM WORK
Sch. 09/10 Funding CATEGORY
No. School Name Description Request Running Total Type (Note)

Relocatable maintenance: Including Roof repair, door canopies,


Carpentry/Finishes
ramp repair replacement, siding repair/replacement and other.
12 DW District-wide 100,000 $4,339,000 1

13 DW District-wide Repair of Operable Walls (As Needed) 50,000 $4,389,000 Speciality 1

14 District-wide Fire hose replacement and/or stage vents 40,000 $4,429,000 Safety 1

TOTAL LIFE SAFETY 4,429,000


HVAC Equipment Replacement Repair/Replacement (See List
HVAC
15 DW District-wide #1) 1,100,000 $5,529,000 2
Page 132 of 279

16 DW District-wide HVAC Contracted Services (Annual Contract JCI) 1,070,000 $6,599,000 HVAC 2
EMCS Upgrades, Repairs, Inspections, Standardization Etc
HVAC
17 DW District-wide (List #6) 550,000 $7,149,000 2

18 DW District-wide Energy - Water conservation (List #14) 250,000 $7,399,000 HVAC 2

District-wide Chiller Inspection, Annual Service and Diagnostic (List #7) 100,000 $7,499,000 HVAC 2
19 DW

20 DW District-wide Chiller Repair/Replacement/Plant Modifications (List #26) 1,400,000 $8,899,000 HVAC 2


Phase II (Design & Construction) Replace HVAC piping and
HVAC
21 3238 Ft Caroline MS common area AHUs, recommission EMCS. 750,000 $9,649,000 2

1. Rectify High Relative Humidity problems in the classrooms


HVAC
2. Replace 2 primary pumps; replace 2 secondary pumps
22 3249 Greenland Pines Elem 700,000 $10,349,000 2

TOTAL HVAC
5,920,000

23 DW District-wide Roof repair & waterproofing (Annual Contract - McCurdy) 1,000,000 $11,349,000 Roofing 3
Roof replacement and/or Major Re-cap
1. Mandarin MS 2. First Coast HS 3. Landmark MS 4.
Roofing
Mandarin HS 5. Fletcher MS 6. Butler MS 7. Douglas
24 DW District-wide Anderson 3,500,000 $14,849,000 3
2009 - 2010 MAJOR MAINTENANCE PROJECTS
July 14, 2009

MM WORK
Sch. 09/10 Funding CATEGORY
No. School Name Description Request Running Total Type (Note)

TOTAL ROOFING/ BLDG ENVELOPE


4,500,000
Electrical Systems, Components, Repairs, Replacements (List
Electrical
25 DW District-wide #29) 300,000 $15,149,000 4
Emergency Generator Replacement, Repair and Upgrade (List
Electrical
26 DW District-wide #11) 275,000 $15,424,000 4

TOTAL ELECTRIC/ EMERGENCY GENERATORS


575,000
Environmental / Asbestos Abatement NOTE: Funding Cut
Page 133 of 279

Environmental
27 DW District-wide From $800K 600,000 $16,024,000 5
IPM Pest Control / Termite (Annual Contract TERMINIX &
Speciality
28 DW District-wide McCalls) 350,000 $16,374,000 5
Duct cleaning resulting from indoor air quality (IAQ) and/or
Speciality
29 DW District-wide Health Department Citations 35,000 $16,409,000 5

TOTAL ENVIRONMENTAL
985,000

Parking Lot/Playground Security lighting upgrades (List #24)


Electrical
30 DW District-wide Note: Tie into EMCS 250,000 $16,659,000 6
Emerging Projects & Emergency Maintenance
Carpentry/Finishes
31 DW District-wide Repairs/Replacement 400,000 $17,059,000 6

DW Cameras and Aiphones and Security Systems (List #31) Security


32 DW Security Cameras 100,000 $17,159,000 6

TOTAL SECURITY
750,000

34 DW District Wide Plumbing (List #20) 400,000 $17,559,000 Plumbing 7

District Wide Flooring: Including Damaged Subfloor, Rotting


Carpentry/Finishes
District Wide Joists and Damage from Termites (Contracted Service) 1,000,000 $18,559,000 7
35 DW
2009 - 2010 MAJOR MAINTENANCE PROJECTS
July 14, 2009

MM WORK
Sch. 09/10 Funding CATEGORY
No. School Name Description Request Running Total Type (Note)

36 DW District-wide District Wide Painting (Maintain 7-year cycle) 1,900,000 $20,459,000 Carpentry/Finishes 7
Contracted Carpenter/Capital Services (Annual Contract -
Carpentry/Finishes
37 DW District-wide (Zone 3) Allstate) 850,000 $21,309,000 7

38 DW District-wide Locker Repair ONLY(List #10) 100,000 $21,409,000 Carpentry/Finishes 7


Replace wooden floor in Building #1, Room 3312 mechanical
room (Use Design for other Mechncial Room that was
Carpentry/HVAC
completed in 06/07) (See Kris E for similar scope in the other
39 3025 Kirby Smith mechanical room) 175,000 $21,584,000 7
Page 134 of 279

Lighting Upgrades, Phase II, Classrooms that were not


Electrical
40 3262 Robinson ES Completed in PHASE I (Kevin Trussell Phase I) 100,000 $21,684,000 7
Lighting Upgrade Phase II, Classrooms that were not
Electrical
41 3249 Greenland Pines Elem Completed in PHASE I (Kevin Trussell Phase I) 75,000 $21,759,000 7
1. Replace hot water storage tanks and install electric water
heaters. 2. Repipe hot water supply to kitchen and locker Plumbing
42 3248 Ed White HS rooms 3. Retile Kitchen Floor 125,000 $21,884,000 7

Phase II Lighting/Ceiling tile system & Flooring Replacement


Sandalwood High Carpentry/Finishes
in Main Coridoors 40% completed in Phase I (08/09)
43 3237 School 500,000 $22,384,000 7
Replace Damaged Blinds and associated hardware along wth
Security Screen Installation - Safety Report Citation Driven Electrical
44 DW District-wide (List #2) 200,000 $22,584,000 7
Door Repair/Replacement & Hardware (List #13)
Carpentry/Finishes
45 DW District-wide Facililites $275K Maint $25K 300,000 $22,884,000 7

46 3251 Twin Lakes ES Ugrade CCTV head-end equipment 16,000 $22,900,000 Electronics 7
Ceiling Tile Replacement & Limited Full Ceiling System
Carpentry/Finishes
47 DW District-wide Replacement 100,000 $23,000,000 7
Sandalwood High Replace dilapidated relocatable restroom with pre-cast modular
Site
48 3237 School restroom 100,000 $23,100,000 7
2009 - 2010 MAJOR MAINTENANCE PROJECTS
July 14, 2009

MM WORK
Sch. 09/10 Funding CATEGORY
No. School Name Description Request Running Total Type (Note)

49 DW District-wide DW Non-Slip Kitchen Floor Replacement (List #28) 200,000 $23,300,000 Carpentry/Finishes 7
Replacement of all cast iron sewer and drain lines in old
building and replacement of sewer and manholes from building Plumbing
50 3037 Henry Kite to property line 300,000 $23,600,000 7

Re-stucco, waterproof, paint all sides with damaged stucco and


replace all damaged window lentils as per recommendations via Site
structural engineer (see photos from GK)
51 3012 West Riverside ES 225,000 $23,825,000 7
Repipe kitchen hot & cold water lines (INCLUDE NEW
Plumbing
Page 135 of 279

52 3154 John E. Ford KITCHEN FLOORS AND CEILING) 85,000 $23,910,000 7

TOTAL GENERAL BLDG MAINT/REPAIRS


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


Parking lot repair, repaving and seal coating, concrete repair,
Site
58 DW District-wide restriping & handicap restriping (List #19) 300,000 $25,100,000 8

59 DW District-wide Miscellaneous and professional services 40,000 $25,140,000 Misc 8


TOTAL EXTERIOR SITEWORK 1,230,000

Anticipated Funding $25,287,734


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.
SPECIALREVENUE FUND FOODSERVICE
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 ENERGY MATERIALS CAPITAL OTHER TRANSFERS DEBT FUND
BENEFITS SERVICES AND OUTLAY EXPENSES OUT SERVICE BALANCE
SUPPLIES
200809Actual 20092010Budget

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 1994-
1995. 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 districts elementary school food is produced at
the Nutrition Services Center, while it produces approximately thirty-three percent (33%)
of the Districts 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 five-
year 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 STATEMENT OF REVENUE & APPROPRIATIONS
2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010
ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE
ACCOUNT DESCRIPTION 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 ($459,211)

3300 STATE:
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 $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)

3400 LOCAL:
3425 RENT.................................................................................... $0 $0 $0 $0 $0 $0 $0
3431 INTEREST EARNED............................................................ $65,092 $66,124 $100,000 $72,941 $72,941 $0 ($72,941)
3450 FOOD SERVICES................................................................ $13,827,393 $14,564,168 $16,913,762 $15,046,170 $15,046,170 $17,783,523 $2,737,353
3495 MISCELLANEOUS REVENUE $1,078,399 $35,456 $199,500 $726,888 $726,888 $199,000 ($527,888)
3497 REFUND PRIOR YEAR EXP $12,117 $0 $0 $0 $0 $0 $0
3742 OTHER LOSS RECOVERY $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

TRANSFERS:
3600 FROM GENERAL FUND & TRUST & AGENCY.................. $109,170 $923,626 $0 $83,811 $83,811 $0 ($83,811)

4700 RESERVES AND FUND BALANCES:


RESERVE FOR ENCUMBRANCES.................................... $870,207 $100,667 $67,820 $67,820 $67,820 $68,461 $641
RESERVE FOR INVENTORY.............................................. $670,948 $1,051,081 $1,035,637 $992,588 $992,588 $507,427 ($485,161)
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 ($88,489)

TOTAL FUNDS AVAILABLE................................................ $46,860,631 $44,196,611 $45,967,775 $45,406,010 $45,584,840 $47,082,180 $1,497,340

APPROPRIATIONS
100 SALARIES............................................................................ $4,284,113 $3,995,364 $4,141,091 $3,545,380 $3,543,563 $4,024,623 $481,060
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
400 ENERGY.............................................................................. $982,013 $1,082,869 $1,037,115 $1,256,075 $987,152 $1,077,897 $90,745
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

OTHER FINANCING USES:


TRANSFERS:
9700 TRANSFERS OUT............................................................... $0 $0 $0 $675,888 $775,048 $0 ($775,048)

ENDING FUND BALANCES:


920 RESERVE FOR ENCUMBRANCES.................................... $100,607 $67,820 $0 $67,820 $68,461 $0 ($68,461)
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 DCSBs 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 DCSBs 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 Districts 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.

SPECIALREVENUE FUND FEDERAL


STATEMENT OFAPPROPRIATIONS
$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 ENERGY SUPPLIES CAPITAL OTHER TRANSFERS
SERVICES SERVICES OUTLAY EXPENSES
20082009Actual 20092010Budget

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

Page 140 of 279


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 districts 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 STATEMENT OF REVENUE


2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010
ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE
ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET (DECREASE)
REVENUE
3100 FEDERAL DIRECT: $0 $0 $0 $0 $0 $0 $0
3170 WORKFORCE INVESTMENT ACT $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)

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 $422,751
3202 MEDICAID......................................................... $4,568,680 $2,301,126 $938,155 $4,585,981 $4,585,981 $0 ($4,585,981)
3220 JTPA................................................................. $0 $127,241 $27,759 $27,759 $11,732 $0 ($11,732)
3226 EISENHOWER MATH & SCIENCE...... $7,121,516 $6,776,853 $7,617,762 $8,289,666 $5,245,688 $9,368,674 $4,122,985
3227 DRUG FREE SCHOOLS................................ $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

3400 REVENUE FROM LOCAL SOURCES:

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

3600 TRANSFERS
TRANSFERS:
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

Page 143 of 279


Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010

SPECIAL REVENUE FUND (420) FEDERAL STATEMENT OF APPROPRIATIONS


2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010
ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE
ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET (DECREASE)
APPROPRIATIONS BY
OBJECT CLASSIFICATIONS

100 SALARIES........................................................... $40,614,902 $37,941,234 $44,834,910 $48,434,694 $36,630,169 $48,091,260 $11,461,091

200 EMPLOYEE BENEFITS...................................... $13,381,443 $12,708,380 $17,218,180 $18,021,360 $11,897,416 $19,041,532 $7,144,116

300 PURCHASED SERVICES.................................... $21,071,975 $19,387,772 $20,370,968 $26,794,911 $20,082,328 $25,338,611 $5,256,283

400 ENERGY SERVICES $50,632 $52,196 $14,919 $55,953 $42,153 $13,800 ($28,353)

500 MATERIALS AND SUPPLIES................................. $2,817,288 $2,798,273 $9,965,195 $15,654,401 $5,461,010 $11,553,183 $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 ($5,315,564)

TOTALS BY OBJECT...................................................... $91,568,309 $79,773,508 $99,145,509 $123,322,516 $85,577,656 $109,580,475 $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 $0

7700 CENTRAL SERVICES..................................................... $328,158 $327,736 $925,773 $1,117,909 $613,401 $553,435 ($59,966)

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 ($159,211)

9200 PRINCIPAL AND INTEREST........................................... $0 $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 $29,318,383

TRANSFERS:

9700 TRANSFERS OUT........................................................... $4,953,839 $2,383,906 $938,155 $5,315,564 $5,315,564 $0 ($5,315,564)

TOTAL BY FUNCTION.................................................... $91,568,309 $79,773,508 $99,145,509 $123,322,516 $85,577,656 $109,580,475 $24,002,819

Page 144 of 279


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 STATEMENT OF REVENUE


2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010
ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE
ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET (DECREASE)
REVENUE
3100 FEDERAL DIRECT: $0 $0 $0 $0 $0 $0 $0
3170 WORKFORCE INVESTMENT ACT $0 $0 $0 $0 $0 $0 $0
3190 OTHER MISCELLANEOUS................................ $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
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 $0
$0
TOTAL FEDERAL THRU STATE........................ $0 $0 $0 $0 $0 $43,666,932 $43,666,932

3400 REVENUE FROM LOCAL SOURCES:

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

3600 TRANSFERS:
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

Page 146 of 279


Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010

SPECIAL REVENUE FUND (431) FEDERAL STATEMENT OF APPROPRIATIONS


2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010
ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE
ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET (DECREASE)
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

TOTALS BY OBJECT...................................................... $0 $0 $0 $0 $0 $43,666,932 $43,666,932

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

TOTAL BY FUNCTION.................................................... $0 $0 $0 $0 $0 $43,666,932 $43,666,932

Page 147 of 279


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 STATEMENT OF REVENUE


2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010
ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE
ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET (DECREASE)
REVENUE
3100 FEDERAL DIRECT: $0 $0 $0 $0 $0 $0 $0
3170 WORKFORCE INVESTMENT ACT $0 $0 $0 $0 $0 $0 $0
3190 OTHER MISCELLANEOUS.............................. $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 $16,176,041 $194,356 $15,906,072 $15,711,716
3240 ESEA, TITLE 1.................................................. $0 $0 $0 $14,917,852 $0 $14,917,853 $14,917,853
3270 ESEA, TITLE VI................................................ $0 $0 $0 $0 $0 $0 $0
3290 OTHER.............................................................. $0 $0 $0 $0 $0 $0 $0
$0
TOTAL FEDERAL THRU STATE..................... $0 $0 $0 $31,093,893 $194,356 $30,823,925 $30,629,569

3400 REVENUE FROM LOCAL SOURCES:

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

3600 TRANSFERS
TRANSFERS:
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

Page 149 of 279


Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010

SPECIAL REVENUE FUND (432) FEDERAL STATEMENT OF APPROPRIATIONS


2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010
ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE
ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET (DECREASE)
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

TOTALS BY OBJECT...................................................... $0 $0 $0 $31,093,893 $194,356 $30,823,925 $30,629,569

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 $0 $0 $0 $0

TOTAL BY FUNCTION.................................................... $0 $0 $0 $31,093,893 $194,356 $30,823,925 $30,629,569

Page 150 of 279


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.

SPECIALREVENUE FUND TARGETED ARRA STIMULUS


STATEMENT OFAPPROPRIATIONS
$143,242
$90,000
$80,000
$70,000
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$0
SALARIES BENEFITS PURCHASED ENERGY SUPPLIES CAPITAL OTHER TRANSFERS
SERVICES SERVICES OUTLAY EXPENSES
20082009Actual 20092010Budget

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 STATEMENT OF REVENUE


2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010
ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE
ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET (DECREASE)
REVENUE
3100 FEDERAL DIRECT: $0 $0 $0 $0 $0 $0 $0
3170 WORKFORCE INVESTMENT ACT $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 $101,388
$0
TOTAL FEDERAL THRU STATE..................... $0 $0 $0 $0 $0 $143,242 $143,242

3400 REVENUE FROM LOCAL SOURCES:

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

3600 TRANSFERS:
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

Page 152 of 279


Financial Section
APPROVED BUDGET
DUVAL COUNTY SCHOOL BOARD
2009-2010

SPECIAL REVENUE FUND (433) FEDERAL STATEMENT OF APPROPRIATIONS


2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010
ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE
ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET (DECREASE)
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

TOTALS BY OBJECT...................................................... $0 $0 $0 $0 $0 $143,242 $143,242

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 $0 $0 $0 $0

TOTAL BY FUNCTION.................................................... $0 $0 $0 $0 $0 $143,242 $143,242

Page 153 of 279


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 years budget includes for the first time, our
self funded health insurance premiums.

WORKERS 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 STATEMENT OF REVENUE & APPROPRIATIONS
2009-2010 2009-2010 2009-2010
2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010 APPROVED APPROVED APPROVED
ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED BUDGET BUDGET BUDGET
ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS 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

3432 GAIN ON SALE OF INVESTMENTS $2,500 $0 $0 $0 $0 $0 $0 $0 $0


NET INCREASE (DECREASE) IN FAIR MARKET VALUE OF
3433 INVESTMENTS $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

3490 MISC LOCAL REVENUE $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

TRANSFERS:
3600 FROM GENERAL FUND $0 $802,991 $0 $456,952 $456,952 $0 $0 $0 $0

BEGINNING FUND BALANCES:

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

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

ENDING FUND BALANCES:

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

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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF 2009 to 2010 STAFF

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 $603,133 (100.00)

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 6.59

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 -

SCHOOL TOTALS $667,594,770 11,049.00 $708,271,938 11,184.39 $730,499,319 11,246.66 $738,855,593 10,953.51 $729,612,676 10,675.34 -$9,242,917 (278.17)
Page 157 of 279

$735,613,913 $729,611,676

Source: DCPS Budget Services


ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL

FIVE-YEAR COMPARISON

ORIGINAL BUDGET

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)

ELEMENTARY SCHOOL TOTALS

' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 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 $603,133 (100.00)

Overhead Percent 21.30% 21.65% 19.53% 20.10% 19.12%

**********************************************************************************************************************************************************************************************************************************

WEST RIVERSIDE ELEMENTARY

Fund Center 3012 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 53.08 $2,942,146 45.39 $2,519,466 40.40 $2,566,856 40.40 $2,428,612 38.40 ($138,244) (2.00)

Overhead Percent 25.17% 21.56% 20.24% 20.21% 25.69%

**********************************************************************************************************************************************************************************************************************************

LOLA M. CULVER ELEMENTARY

Fund Center 3013 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 252.28 263.32 235.82 - - -

Weighted FTE 335.59 344.09 314.39 - - -

TOTAL SCHOOL BUDGET $2,126,354 34.25 $2,302,888 33.88 $2,192,493 34.30 - -

Overhead Percent 31.60% 28.30% 32.11%

**********************************************************************************************************************************************************************************************************************************

BRENTWOOD ELEMENTARY

Fund Center 3015 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 24.70 $2,260,863 32.80 $2,417,399 37.00 $2,654,832 39.60 $2,663,937 42.60 $9,105 3.00

Overhead Percent 31.66% 27.03% 19.89% 21.12% 19.94%

**********************************************************************************************************************************************************************************************************************************

ORTEGA ELEMENTARY

Fund Center 3016 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $1,805,346 30.16 $1,941,997 29.82 $2,050,734 32.20 $2,457,867 39.40 $2,457,728 38.40 ($139) (1.00)

Overhead Percent 25.02% 22.42% 22.35% 19.62% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 36.60 $2,392,748 37.70 $2,576,448 40.80 $2,609,658 40.70 $2,549,607 37.20 ($60,051) (3.50)

Overhead Percent 24.35% 23.37% 20.08% 22.32% 23.26%

**********************************************************************************************************************************************************************************************************************************

RUTH UPSON ELEMENTARY DIFFERENCE

Fund Center 3019 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 41.06 $2,343,131 38.03 $2,388,374 38.40 $2,305,469 34.30 $2,449,491 35.20 $144,022 0.90

Overhead Percent 18.54% 21.03% 22.68% 20.23% 22.49%

**********************************************************************************************************************************************************************************************************************************

FISHWEIR ELEMENTARY

Fund Center 3020 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 34.88 $2,196,989 35.23 $2,297,644 36.27 $2,623,164 40.70 $2,661,992 43.70 $38,828 3.00

Overhead Percent 21.24% 20.68% 19.00% 17.70% 21.08%

**********************************************************************************************************************************************************************************************************************************

ANNIE R. MORGAN ELEMENTARY

Fund Center 3021 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 45.27 $2,816,084 45.61 $2,990,412 45.10 $2,783,318 42.10 $2,731,119 40.90 ($52,199) (1.20)

Overhead Percent 26.29% 25.81% 23.81% 21.58% 27.31%

**********************************************************************************************************************************************************************************************************************************

NORWOOD ELEMENTARY

Fund Center 3023 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 207.56 222.88 208.78 - - -

Weighted FTE 241.70 256.24 250.97 - - -

TOTAL SCHOOL BUDGET $1,553,826 27.68 $1,742,555 25.18 $1,755,713 27.40 - -

Overhead Percent 26.98% 28.66% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 93.34 $6,155,177 102.70 $6,569,587 108.20 $6,892,471 107.20 $6,605,045 98.50 ($287,426) (8.70)

Overhead Percent 16.76% 15.22% 12.86% 13.54% 12.07%

**********************************************************************************************************************************************************************************************************************************

HENRY F. KITE ELEMENTARY

Fund Center 3037 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 33.42 $2,107,624 33.70 $2,612,593 41.20 $2,164,075 32.20 $2,258,699 34.10 $94,624 1.90

Overhead Percent 23.84% 22.47% 18.79% 22.54% 23.06%

**********************************************************************************************************************************************************************************************************************************

DINSMORE ELEMENTARY

Fund Center 3045 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 39.40 $2,700,275 46.05 $3,047,780 50.20 $3,312,426 52.40 $2,883,492 45.40 ($428,934) (7.00)

Overhead Percent 20.17% 19.52% 16.40% 16.39% 17.65%

**********************************************************************************************************************************************************************************************************************************

ARLINGTON ELEMENTARY

Fund Center 3046 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 34.75 $2,175,163 37.62 $2,132,886 35.20 $2,076,584 33.70 $2,053,962 33.50 ($22,622) (0.20)

Overhead Percent 23.84% 24.32% 22.62% 27.37% 25.16%

**********************************************************************************************************************************************************************************************************************************

THOMAS JEFFERSON ELEMENTARY

Fund Center 3048 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $3,032,026 50.09 $3,285,465 52.20 $2,980,654 45.10 $2,977,223 46.00 $2,780,296 40.70 ($196,927) (5.30)

Overhead Percent 20.04% 19.78% 19.77% 17.99% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 51.67 $3,614,104 59.25 $3,283,788 53.00 $3,077,812 47.60 $2,877,724 42.40 ($200,088) (5.20)

Overhead Percent 19.32% 19.91% 16.77% 17.48% 17.67%

**********************************************************************************************************************************************************************************************************************************

WESCONNETT ELEMENTARY

Fund Center 3057 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 23.05 $1,690,897 26.12 $1,836,357 27.40 $1,897,776 27.60 - ($1,897,776) (27.60)

Overhead Percent 25.88% 26.61% 24.50% 25.47%

**********************************************************************************************************************************************************************************************************************************

GARDEN CITY ELEMENTARY

Fund Center 3059 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 44.22 $3,152,856 54.32 $3,709,426 61.10 $3,200,359 50.60 $3,275,428 51.70 $75,069 1.10

Overhead Percent 20.67% 21.14% 16.22% 14.01% 14.66%

**********************************************************************************************************************************************************************************************************************************

HOGAN SPRING GLEN ELEMENTARY

Fund Center 3064 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 39.98 $2,920,459 48.88 $3,005,664 47.20 $2,866,295 46.00 $2,695,996 43.50 ($170,299) (2.50)

Overhead Percent 21.38% 20.20% 20.53% 18.99% 16.74%

**********************************************************************************************************************************************************************************************************************************

ATLANTIC BEACH ELEMENTARY

Fund Center 3065 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $2,760,703 46.48 $3,165,567 51.66 $3,145,082 48.40 $3,099,394 46.80 $2,917,413 42.80 ($181,981) (4.00)

Overhead Percent 19.60% 18.01% 16.01% 16.75% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 38.61 $2,414,469 39.99 $2,137,260 33.70 $2,258,281 32.70 $2,369,914 35.70 $111,633 3.00

Overhead Percent 21.27% 20.66% 21.10% 20.23% 17.96%

**********************************************************************************************************************************************************************************************************************************

NORTH SHORE ELEMENTARY

Fund Center 3070 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 46.02 $2,953,603 48.44 $2,938,023 46.40 $6,042,714 90.40 $7,320,600 101.40 $1,277,886 11.00

Overhead Percent 29.26% 26.76% 27.06% 20.35% 20.36%

**********************************************************************************************************************************************************************************************************************************

HENDRICKS AVENUE ELEMENTARY

Fund Center 3071 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 47.17 $3,166,490 49.26 $3,472,689 52.96 $3,676,011 56.60 $3,680,277 55.10 $4,266 (1.50)

Overhead Percent 21.33% 20.61% 18.46% 16.89% 15.47%

**********************************************************************************************************************************************************************************************************************************

SPRING PARK ELEMENTARY

Fund Center 3072 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 48.16 $2,673,281 48.74 $2,376,445 36.80 $2,091,807 29.10 $2,025,500 28.00 ($66,307) (1.10)

Overhead Percent 21.29% 23.55% 25.09% 23.82% 28.07%

**********************************************************************************************************************************************************************************************************************************

JOHN LOVE ELEMENTARY

Fund Center 3073 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $1,746,285 30.60 $1,833,891 30.25 $2,162,039 32.80 $1,999,159 30.80 $1,785,171 26.80 ($213,988) (4.00)

Overhead Percent 28.21% 25.42% 24.36% 28.76% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 49.86 $3,043,165 49.92 $3,191,024 49.90 $2,914,697 43.80 $3,114,032 47.80 $199,335 4.00

Overhead Percent 27.77% 22.61% 23.33% 26.55% 24.80%

**********************************************************************************************************************************************************************************************************************************

SOUTHSIDE ESTATES ELEMENTARY

Fund Center 3076 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 74.44 $4,093,433 74.72 $3,893,510 65.40 $3,643,353 59.30 $3,765,564 62.60 $122,211 3.30

Overhead Percent 17.38% 17.66% 17.00% 16.58% 17.13%

**********************************************************************************************************************************************************************************************************************************

HYDE PARK ELEMENTARY

Fund Center 3077 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 52.53 $2,920,932 49.82 $2,863,771 45.30 $2,812,263 42.30 $2,950,273 45.00 $138,010 2.70

Overhead Percent 19.73% 20.43% 17.25% 21.36% 23.12%

**********************************************************************************************************************************************************************************************************************************

BILTMORE ELEMENTARY

Fund Center 3078 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 58.05 $3,294,240 60.29 $3,233,722 56.10 $3,316,972 56.60 $3,345,006 54.40 $28,034 (2.20)

Overhead Percent 29.19% 26.01% 25.55% 24.07% 25.76%

**********************************************************************************************************************************************************************************************************************************

RAMONA BOULEVARD ELEMENTARY

Fund Center 3079 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $3,099,218 55.32 $3,307,796 59.10 $3,394,113 56.20 $3,052,598 47.00 $3,026,825 46.50 ($25,773) (0.50)

Overhead Percent 21.42% 21.40% 19.84% 18.15% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 39.08 $2,711,220 44.49 $2,799,521 44.70 $2,664,796 42.30 $2,549,637 40.20 ($115,159) (2.10)

Overhead Percent 19.86% 17.76% 16.20% 16.65% 15.12%

**********************************************************************************************************************************************************************************************************************************

LOVE GROVE ELEMENTARY

Fund Center 3082 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 60.42 $3,561,917 65.14 $3,779,507 68.70 $3,563,208 55.20 $3,349,358 46.50 ($213,850) (8.70)

Overhead Percent 21.28% 22.74% 19.04% 17.95% 16.54%

**********************************************************************************************************************************************************************************************************************************

SAN JOSE ELEMENTARY

Fund Center 3083 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 68.72 $4,174,121 74.07 $4,427,452 74.60 $4,445,079 72.60 $4,370,842 70.50 ($74,237) (2.10)

Overhead Percent 22.89% 20.21% 18.80% 18.27% 20.72%

**********************************************************************************************************************************************************************************************************************************

BAYVIEW ELEMENTARY

Fund Center 3084 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 36.41 $2,372,992 39.26 $3,133,170 57.20 $3,014,739 48.00 $2,907,230 45.40 ($107,509) (2.60)

Overhead Percent 22.82% 22.09% 18.86% 18.89% 19.20%

**********************************************************************************************************************************************************************************************************************************

LAKE LUCINA ELEMENTARY

Fund Center 3085 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $2,414,314 37.04 $2,559,314 38.84 $2,835,776 42.00 $2,668,211 39.00 $2,533,055 36.90 ($135,156) (2.10)

Overhead Percent 20.34% 21.52% 19.35% 19.71% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 42.62 $2,695,181 42.43 $2,898,350 44.80 $2,938,800 45.20 $2,927,377 45.30 ($11,423) 0.10

Overhead Percent 23.10% 23.73% 20.15% 22.66% 22.24%

**********************************************************************************************************************************************************************************************************************************

JOHN C. STOCKTON ELEMENTARY

Fund Center 3088 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 38.62 $2,598,524 43.26 $3,078,704 49.00 $3,129,023 49.90 $2,636,265 40.50 ($492,758) (9.40)

Overhead Percent 23.62% 20.43% 18.77% 17.47% 18.77%

**********************************************************************************************************************************************************************************************************************************

WOODLAND ACRES ELEMENTARY

Fund Center 3089 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 66.78 $3,841,691 67.30 $3,519,502 54.90 $3,819,464 59.80 $4,111,058 64.80 $291,594 5.00

Overhead Percent 24.55% 24.40% 20.99% 21.01% 20.81%

**********************************************************************************************************************************************************************************************************************************

SALLYE B. MATHIS ELEMENTARY

Fund Center 3091 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 51.61 $2,906,127 51.75 $2,486,822 41.40 $3,025,753 42.50 $3,229,074 46.10 $203,321 3.60

Overhead Percent 24.53% 26.32% 23.30% 25.45% 26.31%

**********************************************************************************************************************************************************************************************************************************

PINEDALE ELEMENTARY

Fund Center 3093 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $4,525,982 90.38 $4,920,065 96.30 $4,121,740 70.20 $3,631,090 55.20 $3,751,312 59.10 $120,222 3.90

Overhead Percent 19.19% 22.67% 21.30% 24.30% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 64.09 $3,617,299 60.62 $3,525,538 56.50 $3,836,387 60.50 $3,593,025 53.50 ($243,362) (7.00)

Overhead Percent 17.81% 17.24% 16.16% 17.39% 17.26%

**********************************************************************************************************************************************************************************************************************************

RUTLEDGE PEARSON ELEMENTARY

Fund Center 3095 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 31.60 $2,049,202 33.51 $2,435,702 36.20 $2,326,421 34.70 $2,363,137 34.60 $36,716 (0.10)

Overhead Percent 27.23% 29.14% 27.81% 28.44% 27.03%

**********************************************************************************************************************************************************************************************************************************

CEDAR HILLS ELEMENTARY

Fund Center 3097 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 54.20 $2,915,445 52.93 $2,445,794 36.70 $2,627,481 38.70 $2,915,702 41.90 $288,221 3.20

Overhead Percent 22.01% 20.74% 22.66% 19.47% 19.24%

**********************************************************************************************************************************************************************************************************************************

TIMUCUAN ELEMENTARY

Fund Center 3098 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 61.14 $4,052,920 67.92 $4,154,632 65.00 $3,948,849 65.00 $3,945,444 64.50 ($3,405) (0.50)

Overhead Percent 18.89% 17.82% 13.88% 14.81% 16.01%

**********************************************************************************************************************************************************************************************************************************

HIGHLANDS ELEMENTARY

Fund Center 3099 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $2,873,265 53.78 $3,243,916 55.99 $3,390,444 55.80 $3,342,615 49.70 $3,178,865 46.20 ($163,750) (3.50)

Overhead Percent 24.36% 24.05% 19.92% 19.64% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 39.20 $2,444,876 39.70 $2,442,029 37.80 $2,220,755 32.60 $1,969,464 29.60 ($251,291) (3.00)

Overhead Percent 33.38% 26.14% 24.85% 30.17% 32.20%

**********************************************************************************************************************************************************************************************************************************

SADIE TILLIS ELEMENTARY

Fund Center 3116 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 40.98 $2,688,326 44.34 $2,947,231 46.70 $3,024,617 45.70 $2,908,322 43.80 ($116,295) (1.90)

Overhead Percent 25.90% 23.80% 19.93% 19.49% 21.40%

**********************************************************************************************************************************************************************************************************************************

ST. CLAIR EVANS ACADEMY ELEMENTARY

Fund Center 3124 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 61.20 $3,460,688 60.02 $3,446,085 55.60 $3,340,132 53.60 $3,386,169 54.50 $46,037 0.90

Overhead Percent 29.56% 26.18% 23.58% 24.65% 22.29%

**********************************************************************************************************************************************************************************************************************************

SUSIE TOLBERT ELEMENTARY

Fund Center 3128 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 38.40 $2,297,430 35.90 $2,314,427 36.00 $2,294,610 32.50 $2,245,592 32.20 ($49,018) (0.30)

Overhead Percent 25.67% 24.45% 22.48% 23.33% 21.11%

**********************************************************************************************************************************************************************************************************************************

J. ALLEN AXSON ELEMENTARY

Fund Center 3141 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $2,728,840 49.80 $2,652,561 39.65 $2,713,434 40.30 $2,950,255 42.40 $2,852,629 40.70 ($97,626) (1.70)

Overhead Percent 21.41% 22.63% 18.53% 18.39% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 50.40 $3,305,096 53.00 $3,717,253 59.20 $412,157 6.20

Overhead Percent 18.85% 18.03% 18.10%

**********************************************************************************************************************************************************************************************************************************

WEST JACKSONVILLE ELEMENTARY

Fund Center 3143 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 38.00 $2,360,946 37.80 $2,170,080 33.40 $2,143,034 31.90 $1,969,759 29.90 ($173,275) (2.00)

Overhead Percent 28.89% 28.33% 32.76% 32.17% 32.00%

**********************************************************************************************************************************************************************************************************************************

JACKSONVILLE BEACH ELEMENTARY

Fund Center 3144 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 51.64 $3,429,698 53.25 $3,388,564 51.60 $3,378,319 50.80 $3,584,199 52.80 $205,880 2.00

Overhead Percent 21.89% 19.85% 19.27% 20.12% 18.91%

**********************************************************************************************************************************************************************************************************************************

R.L. BROWN ELEMENTARY

Fund Center 3148 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 58.80 $3,883,966 64.48 $4,120,180 64.20 $3,969,750 60.40 $3,755,939 58.30 ($213,811) (2.10)

Overhead Percent 21.06% 19.00% 18.26% 19.19% 19.02%

**********************************************************************************************************************************************************************************************************************************

S.P. LIVINGSTON ELEMENTARY

Fund Center 3149 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $4,089,626 81.03 $4,082,493 75.95 $4,314,351 75.00 $4,335,204 74.60 $4,072,312 69.50 ($262,892) (5.10)

Overhead Percent 24.10% 25.47% 24.10% 22.75% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 46.80 $3,763,048 58.40 $4,631,417 71.10 $5,092,806 77.10 $461,389 6.00

Overhead Percent 26.54% 16.64% 12.85% 11.60%

**********************************************************************************************************************************************************************************************************************************

JOHN E. FORD K-8

Fund Center 3154 ' 2006 2007 2008 2009 2010 DIFFERENCE

Converted from ELEMENTARY to K-8 Sc BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 975.92 927.50 852.58 805.21 788.32 (16.89)

Weighted FTE 1,101.91 1,053.94 994.29 932.59 914.77 (17.82)

TOTAL SCHOOL BUDGET $4,889,356 90.66 $5,429,837 95.79 $5,223,420 98.76 $5,220,276 82.90 $5,106,421 74.80 ($113,855) (8.10)

Overhead Percent 23.60% 23.31% 18.31% 18.39% 21.05%

**********************************************************************************************************************************************************************************************************************************

GEORGE WASHINGTON CARVER ELEMENTARY

Fund Center 3158 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 47.00 $3,133,073 51.46 $3,185,599 50.20 $3,144,325 50.20 $2,989,380 45.90 ($154,945) (4.30)

Overhead Percent 25.49% 24.31% 19.97% 23.47% 26.27%

**********************************************************************************************************************************************************************************************************************************

PINE FOREST ELEMENTARY

Fund Center 3159 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 34.74 $2,566,840 38.91 $2,718,205 39.90 $2,917,849 43.00 $2,917,881 42.20 $32 (0.80)

Overhead Percent 21.11% 18.47% 17.00% 18.12% 17.88%

**********************************************************************************************************************************************************************************************************************************

BARTRAM SPRINGS ELEMENTARY

Fund Center 3161 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 496.11 496.11

Weighted FTE 554.90 554.90

TOTAL SCHOOL BUDGET $3,361,691 51.70 $3,361,691 51.70

Overhead Percent 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 47.68 $2,374,946 41.72 $2,165,903 34.80 $2,117,157 31.10 $2,015,734 29.20 ($101,423) (1.90)

Overhead Percent 21.14% 21.42% 21.34% 21.88% 20.40%

**********************************************************************************************************************************************************************************************************************************

RUFUS PAYNE ELEMENTARY

Fund Center 3163 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 44.65 $2,766,184 46.70 $2,728,732 43.70 $2,705,630 39.60 $2,809,887 43.40 $104,257 3.80

Overhead Percent 28.54% 26.38% 24.92% 25.64% 21.47%

**********************************************************************************************************************************************************************************************************************************

CARTER WOODSON ELEMENTARY

Fund Center 3166 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 67.19 $3,836,422 71.18 $3,635,126 62.40 $3,359,782 55.90 $3,437,297 56.90 $77,515 1.00

Overhead Percent 25.47% 24.38% 24.16% 23.14% 25.42%

**********************************************************************************************************************************************************************************************************************************

S.A. HULL ELEMENTARY

Fund Center 3169 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 38.02 $2,261,706 38.50 $2,496,270 39.20 $2,340,612 37.40 $2,343,903 37.90 $3,291 0.50

Overhead Percent 24.56% 24.09% 19.97% 18.48% 17.33%

**********************************************************************************************************************************************************************************************************************************

REYNOLDS LANE ELEMENTARY

Fund Center 3202 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $2,735,172 48.96 $2,998,204 51.43 $3,141,519 51.40 $3,135,174 50.00 $2,793,976 45.90 ($341,198) (4.10)

Overhead Percent 22.80% 23.98% 23.03% 23.37% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 43.57 $2,846,641 46.72 $3,034,452 49.00 $2,571,521 40.70 $2,956,389 45.20 $384,868 4.50

Overhead Percent 20.36% 21.25% 19.73% 18.70% 20.14%

**********************************************************************************************************************************************************************************************************************************

PICKETT ELEMENTARY

Fund Center 3205 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 33.44 $2,054,955 36.12 $2,114,239 34.10 $1,948,066 30.60 $1,926,236 30.30 ($21,830) (0.30)

Overhead Percent 28.24% 27.66% 24.69% 27.66% 31.81%

**********************************************************************************************************************************************************************************************************************************

BROOKVIEW ELEMENTARY

Fund Center 3206 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 66.20 $4,070,287 65.57 $4,134,710 62.60 $4,050,056 60.60 $4,141,209 61.60 $91,153 1.00

Overhead Percent 16.28% 15.80% 13.01% 13.68% 13.42%

**********************************************************************************************************************************************************************************************************************************

PARKWOOD HEIGHTS ELEMENTARY

Fund Center 3208 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 42.70 $2,763,766 44.16 $2,889,737 45.00 $2,874,931 43.30 $2,880,862 43.30 $5,931

Overhead Percent 20.42% 20.21% 17.82% 18.97% 18.87%

**********************************************************************************************************************************************************************************************************************************

HOLIDAY HILL ELEMENTARY

Fund Center 3209 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $3,359,748 60.83 $3,875,046 69.27 $4,188,802 68.50 $4,552,367 72.40 $4,280,056 68.40 ($272,311) (4.00)

Overhead Percent 20.23% 19.24% 16.52% 18.67% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 48.50 $3,060,377 52.47 $3,722,466 67.80 $3,534,829 56.70 $4,590,430 65.80 $1,055,601 9.10

Overhead Percent 26.65% 24.31% 18.64% 18.48% 19.23%

**********************************************************************************************************************************************************************************************************************************

HYDE GROVE ELEMENTARY

Fund Center 3214 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 65.47 $3,688,496 64.32 $3,606,903 60.80 $3,653,809 60.00 $3,170,322 52.90 ($483,487) (7.10)

Overhead Percent 21.02% 22.11% 19.60% 18.91% 17.73%

**********************************************************************************************************************************************************************************************************************************

JUSTINA ROAD ELEMENTARY

Fund Center 3215 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 40.76 $2,521,007 42.31 $2,733,229 43.10 $2,632,412 37.70 $2,707,063 39.90 $74,651 2.20

Overhead Percent 25.42% 27.74% 25.21% 24.29% 27.29%

**********************************************************************************************************************************************************************************************************************************

DON BREWER ELEMENTARY

Fund Center 3217 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 47.04 $3,184,176 50.43 $3,301,926 52.60 $3,085,629 46.10 $3,213,566 47.30 $127,937 1.20

Overhead Percent 23.38% 21.93% 18.56% 18.70% 18.62%

**********************************************************************************************************************************************************************************************************************************

SAN MATEO ELEMENTARY

Fund Center 3218 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $3,104,695 52.40 $3,222,459 53.21 $3,429,383 55.20 $3,715,579 59.10 $3,810,965 59.00 $95,386 (0.10)

Overhead Percent 19.56% 19.59% 15.09% 15.96% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 57.82 $3,397,975 57.74 $3,249,830 52.30 $3,413,844 53.40 $3,013,833 47.00 ($400,011) (6.40)

Overhead Percent 22.73% 22.48% 20.92% 23.77% 25.68%

**********************************************************************************************************************************************************************************************************************************

NORMANDY VILLAGE ELEMENTARY

Fund Center 3221 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 58.92 $3,318,884 58.19 $3,605,649 58.00 $3,562,105 56.40 $3,734,570 55.50 $172,465 (0.90)

Overhead Percent 18.90% 19.80% 17.85% 16.86% 17.65%

**********************************************************************************************************************************************************************************************************************************

GREENFIELD ELEMENTARY

Fund Center 3222 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 55.40 $3,356,270 61.68 $3,594,638 61.70 $3,621,716 56.40 $3,701,943 56.40 $80,227

Overhead Percent 19.17% 20.02% 16.44% 15.40% 15.39%

**********************************************************************************************************************************************************************************************************************************

SEABREEZE ELEMENTARY

Fund Center 3225 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 49.16 $3,145,554 50.99 $3,198,978 51.50 $3,196,572 51.10 $3,070,784 48.10 ($125,788) (3.00)

Overhead Percent 18.65% 18.23% 15.32% 15.88% 13.81%

**********************************************************************************************************************************************************************************************************************************

CRYSTAL SPRINGS ELEMENTARY

Fund Center 3226 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $6,065,019 106.89 $6,695,438 113.13 $6,301,830 104.00 $6,601,914 108.00 $6,612,045 107.60 $10,131 (0.40)

Overhead Percent 15.31% 14.72% 13.09% 14.53% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 63.21 $3,672,752 57.09 $3,257,466 49.00 $2,614,664 39.70 $2,865,112 40.90 $250,448 1.20

Overhead Percent 19.75% 19.41% 17.86% 21.36% 16.21%

**********************************************************************************************************************************************************************************************************************************

MERRILL ROAD ELEMENTARY

Fund Center 3228 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 61.72 $3,222,007 52.80 $3,443,585 51.70 $3,468,742 51.70 $3,507,089 50.40 $38,347 (1.30)

Overhead Percent 21.10% 18.43% 17.03% 17.17% 16.76%

**********************************************************************************************************************************************************************************************************************************

JACKSONVILLE HEIGHTS ELEMENTARY

Fund Center 3229 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 68.22 $4,347,758 72.22 $4,732,689 82.20 $5,504,206 88.60 $5,363,590 83.60 ($140,616) (5.00)

Overhead Percent 18.63% 18.38% 14.66% 13.93% 14.50%

**********************************************************************************************************************************************************************************************************************************

BEAUCLERC ELEMENTARY

Fund Center 3230 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 98.46 $6,037,000 100.36 $6,390,328 104.50 $6,691,436 106.90 $6,342,195 100.60 ($349,241) (6.30)

Overhead Percent 16.13% 18.40% 12.90% 13.78% 13.51%

**********************************************************************************************************************************************************************************************************************************

KERNAN TRAIL ELEMENTARY

Fund Center 3231 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 801.41 788.21 777.08 757.49 796.51 39.02

Weighted FTE 1,004.99 930.83 936.85 904.31 962.64 58.33

TOTAL SCHOOL BUDGET $4,117,209 76.83 $4,176,051 71.24 $4,388,043 72.20 $4,460,476 63.80 $4,539,497 64.80 $79,021 1.00

Overhead Percent 18.98% 20.02% 16.58% 15.66% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 88.74 $5,592,975 95.91 $5,500,614 91.80 $5,945,215 97.40 $5,971,694 96.90 $26,479 (0.50)

Overhead Percent 17.20% 17.19% 16.06% 14.99% 13.07%

**********************************************************************************************************************************************************************************************************************************

LONE STAR ELEMENTARY

Fund Center 3233 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 66.03 $3,941,694 63.83 $4,376,069 70.00 $4,223,191 66.00 $3,971,790 62.00 ($251,401) (4.00)

Overhead Percent 18.01% 18.60% 15.19% 17.41% 17.00%

**********************************************************************************************************************************************************************************************************************************

STONEWALL JACKSON ELEMENTARY

Fund Center 3234 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 30.50 $2,174,754 32.76 $2,130,172 33.70 $1,834,029 28.10 $2,099,222 31.20 $265,193 3.10

Overhead Percent 22.81% 25.17% 21.52% 24.99% 19.59%

**********************************************************************************************************************************************************************************************************************************

FORT CAROLINE ELEMENTARY

Fund Center 3235 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 53.68 $3,590,839 55.98 $3,946,392 59.10 $3,851,569 56.40 $4,086,167 56.90 $234,598 0.50

Overhead Percent 18.33% 17.84% 14.09% 16.38% 21.05%

**********************************************************************************************************************************************************************************************************************************

MAMIE AGNES JONES ELEMENTARY

Fund Center 3236 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $2,244,315 38.24 $2,177,056 34.71 $2,275,917 35.60 $2,091,372 31.10 $2,442,715 37.30 $351,343 6.20

Overhead Percent 25.60% 26.15% 22.45% 22.28% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $6,567,165 120.40 $6,966,187 124.55 $7,481,798 125.89 $7,665,075 121.80 $7,709,267 116.90 $44,192 (4.90)

Overhead Percent 15.61% 16.30% 11.97% 12.68% 12.01%

**********************************************************************************************************************************************************************************************************************************

ARLINGTON HEIGHTS ELEMENTARY

Fund Center 3240 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 57.67 $3,573,898 64.80 $3,760,754 64.40 $3,798,023 62.40 $3,465,342 56.00 ($332,681) (6.40)

Overhead Percent 24.06% 20.95% 18.63% 20.54% 18.39%

**********************************************************************************************************************************************************************************************************************************

LOUIS SHEFFIELD ELEMENTARY

Fund Center 3242 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 65.86 $3,375,242 54.53 $3,653,359 58.00 $4,059,178 63.00 $4,156,184 64.00 $97,006 1.00

Overhead Percent 18.32% 22.06% 18.36% 14.56% 14.61%

**********************************************************************************************************************************************************************************************************************************

GREGORY DRIVE ELEMENTARY

Fund Center 3243 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 52.20 $3,767,806 59.78 $4,267,487 66.00 $4,325,896 65.50 $4,094,666 59.70 ($231,230) (5.80)

Overhead Percent 17.24% 16.54% 15.78% 14.33% 19.89%

**********************************************************************************************************************************************************************************************************************************

CROWN POINT ELEMENTARY

Fund Center 3245 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $6,027,450 105.40 $6,751,812 115.04 $7,268,960 116.60 $7,100,004 109.10 $6,582,663 101.80 ($517,341) (7.30)

Overhead Percent 16.67% 16.28% 12.75% 14.26% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 995.43 1,007.86 984.10 910.98 968.79 57.81

Weighted FTE 1,257.30 1,288.31 1,273.16 1,182.19 1,263.89 81.70

TOTAL SCHOOL BUDGET $5,429,191 92.03 $6,020,610 103.60 $6,444,536 104.80 $5,962,891 97.30 $6,153,587 96.80 $190,696 (0.50)

Overhead Percent 19.76% 18.89% 15.55% 14.85% 15.84%

**********************************************************************************************************************************************************************************************************************************

JOSEPH FINEGAN ELEMENTARY

Fund Center 3247 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 45.60 $3,041,091 49.74 $3,219,497 51.90 $2,475,312 38.60 $2,432,536 36.10 ($42,776) (2.50)

Overhead Percent 20.46% 19.06% 18.20% 23.24% 22.69%

**********************************************************************************************************************************************************************************************************************************

GREENLAND PINES ELEMENTARY

Fund Center 3249 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 75.88 $5,514,941 89.77 $6,091,594 94.80 $7,099,535 109.70 $4,897,966 71.30 ($2,201,569) (38.40)

Overhead Percent 16.60% 15.12% 14.87% 12.73% 15.54%

**********************************************************************************************************************************************************************************************************************************

PINE ESTATES ELEMENTARY

Fund Center 3250 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 32.60 $2,086,194 33.24 $2,413,938 37.70 $2,424,448 35.20 $2,412,473 37.20 ($11,975) 2.00

Overhead Percent 25.68% 25.35% 26.32% 23.24% 19.46%

**********************************************************************************************************************************************************************************************************************************

TWIN LAKES ACADEMY ELEMENTARY

Fund Center 3251 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $5,314,745 87.35 $5,260,417 86.59 $5,791,073 91.30 $6,037,751 91.50 $6,225,454 94.70 $187,703 3.20

Overhead Percent 18.45% 19.06% 14.52% 15.19% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 994.56 1,027.38 1,083.44 1,107.81 747.63 (360.18)

Weighted FTE 1,155.85 1,191.44 1,241.10 1,244.01 850.07 (393.94)

TOTAL SCHOOL BUDGET $4,656,003 79.51 $5,201,814 86.04 $5,753,824 91.40 $5,950,737 92.40 $3,959,270 59.90 ($1,991,467) (32.50)

Overhead Percent 17.58% 17.70% 13.38% 14.62% 18.16%

**********************************************************************************************************************************************************************************************************************************

ALIMACANI ELEMENTARY

Fund Center 3257 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 85.78 $5,755,006 93.01 $5,892,092 93.10 $5,611,517 89.10 $5,335,732 83.00 ($275,785) (6.10)

Overhead Percent 16.47% 16.54% 13.71% 14.35% 14.34%

**********************************************************************************************************************************************************************************************************************************

MANDARIN OAKS ELEMENTARY

Fund Center 3258 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $6,693,291 128.92 $7,401,430 137.10 $7,287,469 128.41 $7,533,255 129.10 $7,307,094 121.70 ($226,161) (7.40)

Overhead Percent 17.35% 16.93% 15.37% 15.17% 14.16%

**********************************************************************************************************************************************************************************************************************************

ANDREW ROBINSON ELEMENTARY

Fund Center 3262 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 53.10 $3,926,915 61.90 $4,934,562 74.70 $5,387,856 81.50 $4,930,347 73.00 ($457,509) (8.50)

Overhead Percent 29.75% 26.28% 17.95% 21.66% 22.49%

**********************************************************************************************************************************************************************************************************************************

ABESS PARK ELEMENTARY

Fund Center 3263 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 903.47 897.23 781.12 760.12 733.04 (27.08)

Weighted FTE 1,017.54 1,042.65 926.58 905.62 901.78 (3.84)

TOTAL SCHOOL BUDGET $4,158,374 69.42 $4,538,328 74.25 $4,455,915 74.10 $4,387,415 66.10 $4,389,432 65.10 $2,017 (1.00)

Overhead Percent 19.78% 19.05% 17.58% 17.21% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 81.45 $5,448,237 86.17 $5,510,264 82.80 $6,229,196 93.80 $6,581,960 96.60 $352,764 2.80

Overhead Percent 17.50% 16.51% 12.89% 12.98% 12.28%

**********************************************************************************************************************************************************************************************************************************

BANK OF AMERICA ELEMENTARY

Fund Center 3266 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 22.40 $1,174,026 21.80 $1,503,479 24.30 $1,548,395 24.60 $1,428,036 19.70 ($120,359) (4.90)

Overhead Percent 19.75% 15.17% 29.91% 26.37% 28.61%

**********************************************************************************************************************************************************************************************************************************

BISCAYNE ELEMENTARY

Fund Center 3269 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 56.41 $3,675,922 67.86 $3,607,565 57.00 $3,512,224 52.50 $3,635,599 51.50 $123,375 (1.00)

Overhead Percent 23.92% 23.20% 19.39% 20.34% 21.58%

**********************************************************************************************************************************************************************************************************************************

OCEANWAY ELEMENTARY

Fund Center 3270 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 59.82 $3,642,499 56.73 $3,407,696 54.60 $3,422,890 54.40 $3,486,275 53.60 $63,385 (0.80)

Overhead Percent 22.19% 25.61% 23.24% 17.31% 17.57%

**********************************************************************************************************************************************************************************************************************************

WESTVIEW ELEMENTARY

Fund Center 3274 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 558.00 558.00

Weighted FTE 667.82 667.82

TOTAL SCHOOL BUDGET $4,175,400 57.40 $4,175,400 57.40

Overhead Percent 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $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)

Overhead Percent 28.00% 29.52% 26.83% 26.74% 28.22%

**************************************************************************************************************************************************************************************************************************************

KIRBY SMITH MIDDLE

Fund Center 3025 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 995.51 975.50 974.00 963.42 927.56 (35.86)

Weighted FTE 1,058.08 1,043.39 1,044.47 1,049.00 990.31 (58.69)

TOTAL SCHOOL BUDGET $4,192,331 70.24 $4,400,569 70.21 $4,512,958 71.20 $4,739,262 74.20 $4,396,509 67.70 ($342,753) (6.50)

Overhead Percent 31.52% 31.87% 28.73% 27.25% 25.45%

**************************************************************************************************************************************************************************************************************************************

LANDON MIDDLE

Fund Center 3031 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 64.34 $3,138,601 44.20 $3,459,412 53.20 $3,205,330 46.70 $3,370,448 48.20 $165,118 1.50

Overhead Percent 35.19% 38.75% 33.64% 36.33% 31.40%

**************************************************************************************************************************************************************************************************************************************

OCEANWAY MIDDLE

Fund Center 3062 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 95.68 $5,458,530 88.91 $5,672,260 90.60 $5,755,629 87.60 $5,765,547 87.60 $9,918

Overhead Percent 27.56% 30.04% 26.50% 25.12% 24.32%

**************************************************************************************************************************************************************************************************************************************

DUNCAN FLETCHER MIDDLE

Fund Center 3063 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $6,191,266 104.14 $6,559,873 105.25 $6,331,531 98.40 $6,628,764 99.70 $6,061,899 91.20 ($566,865) (8.50)

Overhead Percent 26.31% 25.44% 23.83% 23.86% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $5,794,203 107.10 $5,335,810 90.25 $5,262,393 83.49 $5,239,854 82.80 $5,146,373 78.70 ($93,481) (4.10)

Overhead Percent 28.45% 28.61% 26.88% 25.88% 28.21%

**************************************************************************************************************************************************************************************************************************************

LAKE SHORE MIDDLE

Fund Center 3069 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $6,044,353 109.91 $6,148,646 103.41 $5,988,177 100.60 $6,137,729 101.10 $6,763,306 108.00 $625,577 6.90

Overhead Percent 26.67% 27.37% 24.31% 24.00% 25.28%

**************************************************************************************************************************************************************************************************************************************

PAXON MIDDLE

Fund Center 3092 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 796.76 843.43 826.30 786.23 693.06 (93.17)

Weighted FTE 1,112.25 1,139.57 1,058.15 971.39 850.19 (121.20)

TOTAL SCHOOL BUDGET $5,233,253 97.54 $5,457,639 97.27 $5,786,609 97.27 $5,709,464 92.40 $4,698,561 75.90 ($1,010,903) (16.50)

Overhead Percent 29.63% 31.25% 30.06% 30.86% 37.71%

**************************************************************************************************************************************************************************************************************************************

DARNELL-COOKMAN MIDDLE

Fund Center 3145 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 86.48 $5,171,563 78.47 $5,289,228 82.10 $5,976,341 88.10 $5,566,679 83.10 ($409,662) (5.00)

Overhead Percent 25.65% 31.29% 24.56% 23.67% 27.49%

**************************************************************************************************************************************************************************************************************************************

MATTHEW GILBERT MIDDLE

Fund Center 3146 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $4,297,692 73.40 $4,457,806 68.40 $4,508,246 75.40 $4,525,596 74.40 $4,021,181 63.70 ($504,415) (10.70)

Overhead Percent 38.66% 39.02% 32.97% 34.38% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 85.79 $5,199,090 84.61 $5,224,412 82.50 $5,203,918 81.10 $5,224,253 76.10 $20,335 (5.00)

Overhead Percent 25.38% 25.59% 22.22% 23.10% 27.46%

**************************************************************************************************************************************************************************************************************************************

NORTHWESTERN MIDDLE

Fund Center 3155 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 89.26 $4,547,111 74.20 $4,711,707 76.70 $3,977,349 63.20 $3,358,020 51.10 ($619,329) (12.10)

Overhead Percent 34.51% 34.96% 34.75% 30.82% 39.42%

**************************************************************************************************************************************************************************************************************************************

EUGENE BUTLER MIDDLE

Fund Center 3168 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 68.10 $4,269,015 66.20 $4,205,004 67.90 $3,738,700 58.20 $3,226,270 52.20 ($512,430) (6.00)

Overhead Percent 41.61% 40.90% 37.56% 38.44% 41.18%

**************************************************************************************************************************************************************************************************************************************

J.E.B. STUART MIDDLE

Fund Center 3207 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 91.56 $5,318,945 90.43 $5,044,684 83.37 $4,518,539 72.90 $4,589,344 75.40 $70,805 2.50

Overhead Percent 25.40% 25.93% 25.87% 26.56% 27.99%

**************************************************************************************************************************************************************************************************************************************

SOUTHSIDE MIDDLE

Fund Center 3211 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $5,211,160 93.20 $5,603,021 94.89 $5,430,903 91.60 $5,623,112 94.30 $5,919,788 96.30 $296,676 2.00

Overhead Percent 27.61% 27.08% 27.10% 24.66% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 68.24 $4,905,184 77.46 $4,671,221 78.20 $4,534,546 74.40 $4,193,252 67.10 ($341,294) (7.30)

Overhead Percent 36.54% 32.02% 29.12% 32.13% 33.42%

**************************************************************************************************************************************************************************************************************************************

ARLINGTON MIDDLE

Fund Center 3213 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 66.67 $4,251,886 68.25 $5,028,118 68.25 $5,223,825 83.20 $5,502,542 86.20 $278,717 3.00

Overhead Percent 31.04% 32.29% 27.21% 26.99% 28.96%

**************************************************************************************************************************************************************************************************************************************

JEFFERSON DAVIS MIDDLE

Fund Center 3216 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $6,634,432 116.33 $6,686,382 106.31 $7,049,538 106.31 $6,930,826 107.40 $7,413,842 114.40 $483,016 7.00

Overhead Percent 21.68% 23.45% 22.07% 22.24% 21.40%

**************************************************************************************************************************************************************************************************************************************

JOSEPH STILWELL MIDDLE

Fund Center 3219 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $6,668,233 120.16 $6,356,157 108.84 $6,293,381 108.84 $6,290,286 104.00 $6,219,717 101.00 ($70,569) (3.00)

Overhead Percent 23.94% 24.27% 21.67% 22.71% 24.10%

**************************************************************************************************************************************************************************************************************************************

FORT CAROLINE MIDDLE

Fund Center 3238 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $4,986,313 85.42 $4,733,266 80.58 $4,267,040 80.58 $4,354,617 68.40 $4,917,636 77.70 $563,019 9.30

Overhead Percent 27.89% 27.90% 31.47% 31.37% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 75.28 $5,455,515 82.43 $6,142,772 82.43 $6,127,547 97.40 $5,180,504 81.40 ($947,043) (16.00)

Overhead Percent 32.86% 30.84% 25.28% 23.65% 29.53%

**************************************************************************************************************************************************************************************************************************************

TWIN LAKES ACADEMY MIDDLE

Fund Center 3253 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $7,252,810 118.85 $6,019,310 88.59 $6,241,585 88.59 $6,004,957 88.10 $5,887,404 86.10 ($117,553) (2.00)

Overhead Percent 22.48% 26.90% 22.35% 22.81% 23.47%

**************************************************************************************************************************************************************************************************************************************

MAYPORT MIDDLE

Fund Center 3254 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 897.81 782.96 720.00 682.01 692.00 9.99

Weighted FTE 1,033.11 885.95 808.02 782.15 777.09 (5.06)

TOTAL SCHOOL BUDGET $4,076,560 67.36 $4,081,492 62.24 $3,919,348 62.24 $3,865,317 57.70 $3,784,906 55.20 ($80,411) (2.50)

Overhead Percent 30.06% 33.60% 32.30% 29.35% 30.99%

**************************************************************************************************************************************************************************************************************************************

LANDMARK MIDDLE

Fund Center 3256 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $6,966,122 118.00 $7,581,063 124.82 $6,743,301 124.82 $6,340,454 100.80 $6,268,220 97.80 ($72,234) (3.00)

Overhead Percent 24.07% 23.39% 20.76% 23.30% 22.92%

**************************************************************************************************************************************************************************************************************************************

MANDARIN MIDDLE

Fund Center 3259 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $7,447,362 134.55 $7,708,724 128.90 $7,840,902 128.90 $7,733,175 125.00 $8,145,786 133.80 $412,611 8.80

Overhead Percent 21.93% 22.67% 20.69% 20.89% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 84.16 $5,459,349 83.45 $5,620,731 83.45 $5,545,526 84.20 $5,238,129 78.20 ($307,397) (6.00)

Overhead Percent 25.13% 24.62% 20.78% 19.77% 19.41%

**************************************************************************************************************************************************************************************************************************************

KERNAN MIDDLE

Fund Center 3279 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $6,116,546 104.10 $6,080,558 96.66 $3,607,278 96.66 $6,046,412 94.80 $6,654,485 106.80 $608,073 12.00

Overhead Percent 26.96% 27.35% 24.83% 25.00% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 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)

Overhead Percent 25.17% 26.52% 24.36% 23.95% 25.87%

************************************************************************************************************************************************************************************************************************************

ROBERT E. LEE SENIOR

Fund Center 3033 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $8,257,973 131.24 $8,873,596 135.30 $8,681,006 131.24 $8,874,893 128.20 $8,741,117 128.20 ($133,776)

Overhead Percent 26.25% 27.18% 25.68% 21.81% 26.61%

************************************************************************************************************************************************************************************************************************************

ANDREW JACKSON SENIOR

Fund Center 3035 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $7,364,379 114.25 $7,646,057 115.20 $7,746,489 116.20 $7,956,434 115.70 $6,826,730 102.20 ($1,129,704) (13.50)

Overhead Percent 26.97% 25.84% 24.51% 24.28% 29.17%

************************************************************************************************************************************************************************************************************************************

BALDWIN MIDDLE-SENIOR

Fund Center 3038 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 930.99 1,031.77 1,034.89 1,201.24 1,156.94 (44.30)

Weighted FTE 1,034.17 1,139.96 1,136.78 1,321.05 1,262.42 (58.63)

TOTAL SCHOOL BUDGET $4,436,378 69.33 $4,834,653 73.33 $5,143,896 76.20 $6,004,003 87.20 $5,402,223 79.20 ($601,780) (8.00)

Overhead Percent 27.62% 25.77% 22.32% 25.02% 25.04%

************************************************************************************************************************************************************************************************************************************

PAXON SCHOOL OF ADVANCED STUDIES

Fund Center 3075 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $7,451,130 119.00 $7,493,455 118.69 $8,132,626 125.31 $7,486,566 105.08 $6,997,338 97.08 ($489,228) (8.00)

Overhead Percent 24.63% 25.49% 24.22% 24.64% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $8,754,647 137.14 $9,347,557 147.29 $9,226,879 143.10 $9,264,526 141.10 $9,325,803 140.10 $61,277 (1.00)

Overhead Percent 23.39% 23.26% 21.66% 21.48% 24.75%

************************************************************************************************************************************************************************************************************************************

ENGLEWOOD SENIOR

Fund Center 3090 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $9,407,137 155.32 $9,718,242 154.86 $9,195,654 143.40 $9,878,893 145.30 $9,483,734 142.00 ($395,159) (3.30)

Overhead Percent 22.66% 25.75% 22.95% 23.11% 26.36%

************************************************************************************************************************************************************************************************************************************

RIBAULT SENIOR

Fund Center 3096 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 929.81 1,013.03 954.84 941.14 1,099.73 158.59

Weighted FTE 1,269.51 1,331.17 1,202.68 1,175.67 1,366.55 190.88

TOTAL SCHOOL BUDGET $6,507,812 106.68 $7,514,454 113.65 $6,912,392 107.4 $6,740,480 104.5 $6,772,071 102.8 $31,591 (1.70)

Overhead Percent 32.59% 36.07% 35.28% 32.21% 31.72%

************************************************************************************************************************************************************************************************************************************

DOUGLAS ANDERSON SCHOOL OF THE ARTS

Fund Center 3107 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 81.62 $6,038,588 76.57 $6,259,412 81.14 $6,118,870 78.60 $6,503,624 85.60 $384,754 7.00

Overhead Percent 24.57% 24.68% 22.16% 23.70% 24.19%

************************************************************************************************************************************************************************************************************************************

STANTON COLLEGE PREPARATORY

Fund Center 3153 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $7,265,903 114.10 $7,821,704 116.00 $7,905,218 119.00 $8,002,698 116.08 $7,708,459 111.08 ($294,239) (5.00)

Overhead Percent 22.93% 22.39% 20.24% 20.47% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $7,312,375 117.35 $8,149,346 121.16 $8,094,246 121.20 $7,276,729 105.20 $6,169,556 89.20 ($1,107,173) (16.00)

Overhead Percent 30.42% 30.07% 27.44% 28.95% 33.34%

************************************************************************************************************************************************************************************************************************************

DUNCAN FLETCHER SENIOR

Fund Center 3223 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $9,870,396 149.12 $10,598,488 157.19 $11,087,803 164.10 $11,006,153 159.20 $9,897,072 146.70 ($1,109,081) (12.50)

Overhead Percent 24.92% 22.42% 21.58% 21.18% 22.86%

************************************************************************************************************************************************************************************************************************************

SAMUEL WOLFSON SENIOR

Fund Center 3224 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $8,253,475 128.52 $8,099,564 122.00 $8,167,105 122.00 $8,571,101 125.10 $8,468,251 121.80 ($102,850) (3.30)

Overhead Percent 23.60% 24.96% 20.77% 21.94% 23.49%

************************************************************************************************************************************************************************************************************************************

SANDALWOOD SENIOR

Fund Center 3237 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $13,717,893 231.45 $13,907,076 217.08 $13,504,058 209.80 $14,143,520 212.80 $12,459,529 191.00 ($1,683,991) (21.80)

Overhead Percent 23.71% 24.02% 21.51% 19.84% 20.82%

************************************************************************************************************************************************************************************************************************************

NATHAN B. FORREST SENIOR

Fund Center 3241 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $7,927,838 128.20 $8,096,205 113.01 $8,418,979 128.10 $8,868,271 132.80 $8,662,116 127.80 ($206,155) (5.00)

Overhead Percent 26.05% 30.82% 25.20% 22.87% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $9,801,675 163.30 $9,908,148 158.24 $10,324,845 165.50 $10,505,262 156.76 $10,080,418 152.20 ($424,844) (4.56)

Overhead Percent 23.90% 22.80% 21.49% 20.04% 23.14%

************************************************************************************************************************************************************************************************************************************

MANDARIN SENIOR

Fund Center 3260 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $11,579,714 186.78 $12,257,869 186.34 $12,193,428 186.20 $12,809,104 192.00 $12,257,785 188.20 ($551,319) (3.80)

Overhead Percent 18.65% 23.19% 22.71% 23.57% 25.06%

************************************************************************************************************************************************************************************************************************************

FIRST COAST SENIOR

Fund Center 3265 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $9,300,982 154.70 $10,591,154 168.54 $11,019,068 170.20 $11,640,529 177.00 $10,184,759 150.90 ($1,455,770) (26.10)

Overhead Percent 21.71% 24.83% 25.11% 25.34% 23.98%

************************************************************************************************************************************************************************************************************************************

FRANK H. PETERSON ACADEMY OF TECHNOLOGY

Fund Center 3280 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $6,339,548 101.45 $6,538,874 98.33 $6,681,305 101.20 $6,414,886 94.20 $6,430,221 92.20 $15,335 (2.00)

Overhead Percent 31.35% 29.35% 26.25% 25.07% 30.42%

************************************************************************************************************************************************************************************************************************************

A. PHILIP RANDOLPH ACADEMY OF TECHNOLOGY

Fund Center 3285 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $5,075,842 74.07 $4,638,076 60.19 $5,180,818 81.10 $5,811,260 88.10 $6,268,510 93.10 $457,250 5.00

Overhead Percent 35.53% 35.06% 31.79% 29.62% 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 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $19,526,054 382.75 $20,986,837 381.46 $22,675,320 390.02 $23,707,829 393.79 $24,162,288 400.38 $454,459 6.59

Overhead Percent 25.27% 21.04% 17.94% 17.94% 18.87%


****************************************************************************************************************************************************************************************************************************************
MATTIE V. RUTHERFORD ALTERNATIVE CENTER
Fund Center 3006 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 32.50 $2,043,500 32.04 $2,378,268 40.00 $2,344,224 42.00 $2,478,617 44.00 $134,393 2.00

Overhead Percent 48.37% 43.86% 40.22% 40.22% 38.20%


****************************************************************************************************************************************************************************************************************************************
LACKAWANNA ALTERNATIVE CENTER
Fund Center 3010 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 129.77 113.50 115.20 -


Weighted FTE 163.04 137.56 138.65 -

TOTAL SCHOOL BUDGET $828,684 14.00 $963,830 15.00 $1,005,749 13.00

Overhead Percent 45.00% 46.40% 42.88%


****************************************************************************************************************************************************************************************************************************************
BEULAH BEAL PARENTS CENTER
Fund Center 3011 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 110.89 71.00 -


Weighted FTE 138.32 81.71 -

TOTAL SCHOOL BUDGET $979,076 17.08 $880,534 13.00

Overhead Percent 36.59% 35.23%


****************************************************************************************************************************************************************************************************************************************
GRAND PARK ALTERNATIVE CENTER
Fund Center 3014 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $1,525,747 28.55 $1,672,595 28.08 $1,898,771 31.05 $2,654,231 46.10 $2,865,087 48.58 $210,856 2.48

Overhead Percent 44.26% 46.03% 36.90% 36.90% 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 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 8.18 7.39 (0.79)


Weighted FTE 20.52 19.15 (1.37)

TOTAL SCHOOL BUDGET $771,708 9.20 $669,914 7.00 ($101,794) (2.20)

Overhead Percent
****************************************************************************************************************************************************************************************************************************************
MARINE SCIENCE CENTER
Fund Center 3032 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 5.00 $399,197 5.20 $400,996 5.00 $390,584 5.20 $376,242 5.00 ($14,342) (0.20)

Overhead Percent 45.83% 44.96% 43.46% 43.46% 18.73%


****************************************************************************************************************************************************************************************************************************************
GATEWAY NEW BEGINNINGS
Fund Center 3039 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 3.32 $165,816 2.32 $249,366 4.30 $225,130 2.00 $196,821 4.40 ($28,309) 2.40

Overhead Percent 7.06% 7.69% 7.23% 7.23% 6.83%


****************************************************************************************************************************************************************************************************************************************
DUVAL HALFWAY HOUSE
Fund Center 3041 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 3.32 $159,519 3.32 $180,544 3.30 $216,593 3.80 $202,437 3.90 ($14,156) 0.10

Overhead Percent 7.87% 8.36% 9.00% 9.00% 8.71%


****************************************************************************************************************************************************************************************************************************************

IMPACT HALFWAY HOUSE


Fund Center 3043 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $173,266 3.32 $179,100 3.32 $182,496 3.30 $180,491 2.88 $220,194 4.20 $39,703 1.32

Overhead Percent 7.00% 7.12% 8.92% 8.92% 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 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 2.32 $165,150 3.32 $181,003 3.30 $155,603 3.02 $229,692 5.20 $74,089 2.18

Overhead Percent 7.03% 7.72% 8.77% 8.77% 9.56%


****************************************************************************************************************************************************************************************************************************************
DUVAL DETENTION CENTER
Fund Center 3049 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 10.12 $689,432 11.12 $695,452 10.30 $878,404 12.30 $945,503 12.80 $67,099 0.50

Overhead Percent 13.15% 13.09% 10.32% 10.32% 45.94%


****************************************************************************************************************************************************************************************************************************************

MT. HERMAN EXCEPTIONAL STUDENT CENTER


Fund Center 3164 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 77.85 $2,976,864 74.17 $3,360,132 77.00 $3,618,954 80.50 $3,479,170 79.50 ($139,784) (1.00)

Overhead Percent 20.05% 21.54% 20.93% 20.93% 23.16%


****************************************************************************************************************************************************************************************************************************************
PALM AVENUE EXCEPTIONAL
Fund Center 3170 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 51.37 $2,283,723 54.73 $2,488,264 52.33 $2,894,352 55.70 $2,930,800 54.70 $36,448 (1.00)

Overhead Percent 33.76% 26.67% 30.54% 30.54% 30.34%


****************************************************************************************************************************************************************************************************************************************

PRE-TRIAL DETENTION CENTER


Fund Center 3176 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $352,556 5.32 $321,246 5.32 $391,752 5.30 $353,819 4.00 $409,422 5.60 $55,603 1.60

Overhead Percent 3.44% 3.97% 5.06% 5.06% 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 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 48.31 44.31 44.68 44.95 48.45 3.50


Weighted FTE 142.19 153.18 159.24 113.11 117.39 4.28

TOTAL SCHOOL BUDGET $1,870,206 28.73 $2,148,962 28.77 $3,068,043 36.20 $2,321,413 27.40 $2,624,935 29.00 $303,522 1.60

Overhead Percent 9.97% 10.25% 9.09% 9.09% 10.04%


****************************************************************************************************************************************************************************************************************************************
HUBBARD HOUSE YOUTH CRISIS CENTER
Fund Center 3182 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 7.32 $324,699 7.32 $263,362 5.30 $283,695 4.99 $277,244 4.20 ($6,451) (0.79)

Overhead Percent 4.53% 4.85% 5.94% 5.94% 5.28%


****************************************************************************************************************************************************************************************************************************************
TEEN PARENT CENTER
Fund Center 3198 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 8.00 $1,971,009 7.00 $1,979,231 8.00 $2,177,044 8.00 $2,322,654 7.00 $145,610 (1.00)

Overhead Percent 6.23% 6.36% 7.20% 7.20% 9.04%


****************************************************************************************************************************************************************************************************************************************
ALDEN ROAD EXCEPTIONAL STUDENT CENTER
Fund Center 3252 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 $3,154,756 84.63 $3,641,661 87.43 $3,951,891 92.34 $4,241,584 86.70 $3,933,556 85.30 ($308,028) (1.40)

Overhead Percent 23.06% 23.55% 18.58% 18.58% 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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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

TOTAL CONTRACT/CHARTER SCHOOL BUDGE $20,255,015 0.96 $22,336,539 0.96 $26,586,470 0.96 $28,675,319 - $29,572,146 - $896,827 -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************

JACKSONVILLE YOUTH CENTER

Fund Center 3040 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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) -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************
DROP BACK IN

Fund Center 3050 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 -

Overhead Percent
*******************************************************************************************************************************************************************************************************************************************

PACE CENTER FOR GIRLS

Fund Center 3081 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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) -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************
SOS ACADEMY CHARTER

Fund Center 3102 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 -

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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 70.00 - - - - -

Weighted FTE 70.00 - - - - -

TOTAL SCHOOL BUDGET $3,080 -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************

WAYMAN ACADEMY OF THE ARTS CHARTER

Fund Center 3113 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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) -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************
SOS ACADEMY HIGH SCHOOL CHARTER

Fund Center 3115 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 147.00 136.51 - - - -

Weighted FTE 174.18 156.09 - - - -

TOTAL SCHOOL BUDGET $675,454 $601,176 -

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 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 94.51 117.46 -

Weighted FTE 121.46 145.31 -

TOTAL SCHOOL BUDGET $369,820 $572,158 -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************

SIA TECH CHARTER

Fund Center 3118 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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)

TOTAL SCHOOL BUDGET $506,278 $653,980 $1,182,430 $1,154,303 $795,229 ($359,074) -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************
PATHWAYS CHARTER

Fund Center 3119 ' 2006 2007 2008 2009 2010 DIFFERENCE
BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 149.00 112.10 112.78 0.68

Weighted FTE 162.41 126.28 124.01 (2.27)

TOTAL SCHOOL BUDGET $937,805 $868,725 $481,201 ($387,524) -

Overhead Percent
*******************************************************************************************************************************************************************************************************************************************

RIVER CITY SCIENCE ACADEMY

Fund Center 3120 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************
EAST JACKSONVILLE MARINE INSTITUTE

Fund Center 3185 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 85.50 80.99 61.00 58.33 56.00 (2.33)


Weighted FTE 111.75 104.65 68.03 76.22 75.33 (0.89)

TOTAL SCHOOL BUDGET $641,842 0.32 $691,031 0.32 $845,610 0.32 $842,489 $375,852 ($466,637) -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************
MACKAY SCHOLARSHIPS

Fund Center 3307 ' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

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 -

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 departments 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 Divisions 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 2007 2008 2009 2010 DIFFERENCE


BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF 2009 to 2010 STAFF

Executive $3,908,682 24.00 $3,739,034 21.00 $3,807,523 19.00 $2,800,019 18.00 $2,724,406 18.00 ($75,613)
Deputy Superintendent $72,414,713 578.44 $73,295,009 556.40 $86,380,033 558.80 $82,497,342 528.70 $81,030,575 491.10 ($1,466,767) (37.60)
Community Engagement $291,312 3.00 $567,342 5.00 $1,038,332 7.00 $1,059,523 11.00 $826,665 9.00 ($232,858) (2.00)
Support Operations $127,604,633 935.00 $136,824,003 897.00 $140,564,553 872.00 $129,469,082 844.25 $120,607,318 754.50 ($8,861,764) (89.75)
Human Resource Services $5,565,990 78.52 $5,478,093 71.00 $6,019,965 71.00 $5,902,913 72.00 $5,438,217 67.00 ($464,696) (5.00)
Admin Buildings $4,920,688 1.00 $4,709,424 1.00 $4,469,920 1.00 $3,943,482 1.00 $3,437,505 - ($505,977) (1.00)

DIVISION TOTALS $214,706,018 1,619.96 $224,612,905 1,551.40 $242,280,326 1,528.80 $225,672,361 1,474.95 $214,064,686 1,339.60 ($11,607,675) (135.35)
Page 198 of 279

Source: DCPS Budget Services


EXECUTIVE DEPARTMENTS - AGGREGATE APPROPRIATIONS
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)

Executive Departments 2006 2007 2008 2009 2010 DIFFERENCE


BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF 2009 to 2010 STAFF

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 (57,114)
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
2510 - Desegregation $45,599 1.00 41,472 1.00 N/A N/A N/A

TOTALS $3,908,682 24.00 $3,739,034 21.00 $3,807,523 19.00 $2,800,019 18.00 $2,724,406 18.00 (75,613)

Page 199 of 279


DIVISION OF DEPUTY SUPERINTENDENT - AGGREGATE APPROPRIATIONS
FIVE-YEAR COMPARISON
ORIGINAL BUDGET
(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)

Deputy Superintendent 2006 2007 2008 2009 2010 DIFFERENCE


BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET 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 2.00 $388,359 4.00 $607,730 4.00 $1,959,396 3.00 $1,351,666 (1.00)
1240 - Board Liaison $110,800 1.00 N/A N/A N/A N/A
1250 - Educational Technology $932,510 15.00 $936,484 14.00 N/A N/A N/A
1560 - Instructional Television $94,984 2.00 $95,542 2.00 $73,282 1.00 $69,710 1.00 $66,720 1.00 ($2,990)
1610 - Region I $341,018 4.00 N/A N/A N/A N/A
1611 - Region I Support $2,036,810 30.00 $1,768,153 24.00 $1,875,479 24.00 $1,933,913 23.00 $1,946,558 23.00 $12,645
1620 - Region II $395,136 4.00 N/A N/A N/A N/A
1621 - Region II Support $2,069,756 30.00 $1,665,320 23.00 $2,201,903 29.00 $2,398,930 28.00 $2,174,992 25.25 ($223,938) (2.75)
1622 - Athletics $444,532 2.00 $348,858 2.00 $345,239 2.00 $446,070 2.00 $479,103 2.00 $33,033
1630 - Region III $374,411 4.00 N/A N/A N/A N/A
1631 - Region III Support $2,177,752 31.00 $1,839,661 26.00 $1,456,179 18.00 $1,430,400 16.00 $1,284,559 15.00 ($145,841) (1.00)
1640 - Region IV $387,408 4.00 N/A N/A N/A N/A
1641 - Region IV Support $2,651,653 38.00 $2,416,982 32.00 $2,290,945 29.00 $2,352,456 28.00 $2,314,464 27.00 ($37,992) (1.00)
1650 - Region V $376,501 4.00 N/A N/A N/A N/A
1651 - Region V Support $2,485,281 33.00 $2,267,756 29.00 $2,629,870 32.00 $2,742,856 31.60 $2,490,869 29.00 ($251,987) (2.60)
1670 - Region VI $350,638 3.00 N/A N/A N/A N/A
1671 - Region VI Support $74,433 1.00 $59,470 1.00 N/A N/A N/A
1700 - Chief Academic Officer N/A N/A $603,254 5.00 $294,858 2.00 N/A ($294,858) (2.00)
1710 - Assoc Supt. Curriculum & Instruction $300,527 3.00 $593,385 5.00 $211,305 2.00 N/A $435,654 4.00 $435,654 4.00
1720 - Academic Programs $4,090,702 51.00 $5,490,694 41.80 $8,800,374 29.00 $1,052,725 12.00 $684,113 7.00 ($368,612) (5.00)
1725 - Guidance Services N/A N/A N/A N/A $18,835 $18,835
1730 - Leadership Instruction $169,046 2.00 N/A N/A $1,768,381 17.00 $2,869,601 12.00 $1,101,220 (5.00)
1740 - Vocational Education $1,351,356 15.00 $1,202,184 13.00 $1,513,685 15.00 $962,740 8.00 $917,296 8.00 ($45,444)
1770 - Planning & Development $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)
1810 - School Physician $134,749 1.00 $75,312 1.00 $55,668 1.00 $55,882