Calhoun City Schools A tradition of excellence in Academics, Arts and Athletics

Focus on Stewardship We are good stewards of tax payer dollars. Our expenditures are below the state average per student and our performance is above the state average.

Expenditures Per Student Comparison Buford City Schools$9,369 Marietta City Schools$9,011 Floyd County Schools$8,926 Walker County Schools$8,310 Cartersville City Schools$7,938 Bartow County Schools$7,872 Carroll County Schools$7,703 Rome City Schools$7,589 Dalton City Schools$7,546 Gordon County Schools$7,484 Bremen City Schools$7,142 Whitfield County Schools$6,853 Gainesville City Schools$6,846 Carrollton City Schools$6,705 Calhoun City Schools$6,303

Excellence in ALL Areas Academics Arts Athletics Atmosphere

Groundbreaking 2011

Funding Construction Bonds Issued By City – Repaid Using ESPLOST Collections $21 million QSCB (Net Zero Interest) $12 million General Obligation State Capital Outlay Funds – Repaid Using State Capital Outlay Earnings $15.7 million Internal Funds – Repaid Using ESPLOST Collections

Funding Instruction and Operations Local – Ad Valorem Taxes (43%) State – QBE & Other Grants (50%) Federal – Title Grants (7%)

Local Ad Valorem Taxes NOTICE CALHOUN CITY SCHOOL BOARD OF EDUCATION The Calhoun City School Board of Education does hereby announce that the millage rate will be set at a meeting to be held by the Mayor and Council of the City of Calhoun on September 24, 2012 at 7:00 P.M. at the Depot Community Room, 109 King Street, Calhoun, Georgia. The Board of Education pursuant to the requirements of O.C.G.A. Section does hereby publish the following presentation of the current year's tax digest and levy, along with the history of the tax digest and levy for the past five years. CURRENT 2012 TAX DIGEST AND 5 YEAR HISTORY OF LEVY TAX Real & Personal701,300,210810,252,328822,305,363781,422,368710,929,067721,327,247 Motor Vehicles30,409,21029,775,10031,674,66028,235,35027,609,90029,380,890 Mobile Homes56,06347,36065,196 67,02455,487 Timber - 100% Heavy Duty Equipment0093, ,1200 Gross Digest731,765,483840,074,788854,138,648809,722,914738,938,111750,763,624 Less M& O Exemptions59,536,54061,604,68961,647,52258,788,33756,339,89763,328,842 Net M & O Digest672,228,943778,470,099792,491,126750,934,577682,598,214687,434,782 Gross M&O Millage Rollback0.000 Net M&O Millage Total School Taxes Levied$9,464,984$10,960,859$10,987,889$10,411,708$10,929,763$12,210,217 Net Taxes $ Increase$705,827$1,495,875$27,030-$576,182$518,055$1,280,454 Net Taxes % Increase8.06%15.80%0.25%-5.24%4.98%11.72%

State QBE Funding

State QBE Salary & Ops Details

QBE Category Weights (FY 2013) CategoryWeightTeacher Student Ratio Kindergarten Kindergarten EIP Primary Grades (1-3) Primary Grades EIP Upper Elem (4-5) Upper Elem EIP Middle School (6-8) High School (9-12) Vocational Labs (9- 12) Spec Ed I Spec Ed II Spec Ed III Spec Ed IV Spec Ed V Gifted Remedial Ed Alternative Ed

Federal Title Grants in FY 2013 Federal GrantFY 2013 Funding Homeless Children$36,000 Spec Ed Federal Pre-School$22,761 Spec Ed IDEA$639,364 Title I-A Reward School Award$3,000 Title I-A Improving Academic Achievement $843,103 Title II-A Improving Teacher Quality$107,143 Title II-A Advanced Placement Grant$1,400 Title VI-B Rural & Low Income$78,865 CTE Perkins Grant$25,203

FY 14 Budget Planning Escalation of Healthcare Costs Classified $446 - $5, $596 - $7,152 Impacts General Fund $120,000 Impacts Food Service $90, $746 - $8,952

FY 14 Budget Planning Escalation of Healthcare Costs Certified $912 - $10, (Adj) - $937 - $11, – $945 - $11, (Adj) - $1,016?? - $12,192

FY 14 Budget Planning QBE Health Ins Earnings State changed earnings from % of base salary for each teacher “earned” to $945 Per Member Per Month enrolled in State Health QBE Earnings reduced by $531,647

FY 14 Budget Planning Additional costs associated with the opening of the middle and high school complex. Title Ad Valorem Tax (TAVT) implementation Impact on Ad Valorem Tax collections Impact on ESPLOST collections due to removal of sales tax from auto sales

FY 14 Budget Planning State Funding reductions – Funding for public education being shifted from the State budget to the local taxpayer: Austerity Reductions FY 2003 – $3,256,120 FY $2,762,186 FY $2,174,325 FY $2,290,204 FY $2,304,806 FY $2,252,344

FY 14 Budget Planning State Funding reductions – Funding for public education being shifted from the State budget to the local taxpayer: Local Fair Share FY $3,579,284 FY $3,854,062 FY $3,800,003 FY $3,828,815 FY $3,810,691

Budget for Advanced Degrees and Step Increases Advanced Degrees - Thirteen (13) teachers will receive advanced degrees -- $138,548 Salaries & Benefits State Salary Schedule Step Increases - Approximately 140 certified staff members will receive a 3% step increase on the State Teacher Salary schedule and an associated increase on the Local Supplement schedule. Estimated impact -- $200,000 Salaries & Benefits Classified employees also receive step increases – Impact on Salary & Benefits not calculated separately

FY 14 Proposed General Fund Budget Revenues Local Sources – 45.5% Local Taxes - $11,866,561 Interest on Bank Accounts: $11,500 Nursing services: $0 State Sources – 54.5% State QBE allotment and grants $14,205,969 Federal Sources - zero for the general fund

FY 14 PROPOSED GENERAL FUND BUDGET REVENUES

FY 14 Proposed Budget Expenditures FUNCTIONEXPENDITURES Instruction$18,776,017 Pupil Support Services 746,598 Improvement of Instruction 980,104 Media Services 414,298 General Administration 368,492 School Administration 1,412,209 Business Office 743,438 Maintenance & Operations 2,329,007 Student Transportation 629,209 Central Support Services 64,553 Other Support Services 49,412 Operating Transfers Total 155,000 $26,665,337

FY 14 PROPOSED BUDGET EXPENDITURES

Millage Rates (FY 2013) Dalton City Schools Carroll County Schools Gordon County Schools Carrollton City Schools Whitfield County Schools Floyd County Schools Cartersville City Schools Bartow County Schools Calhoun City Schools Rome City Schools Walker County Schools17.404