Fiscal Year Proposed Budget Presented by Chief Financial Officer Charles A. Burbridge Budget Community Meeting June 5, 2013

Atlanta Metro Area School Districts – Comparison Data APSDeKalbCobbClaytonFulton FY14 Furlough Days FY13 - Approved class size waiver 1-5 (All)1-8 (Reg. Ed., Gifted, EIP, REP) 1-6 (ELL, CTAE, AEP) 1-4 (SpEd.) 1-5 (All)1-7 (Gifted, Reg. Ed.) 1-5 (EIP, REP) 1-5 (All) FY14 - Number of instructional days (reduction of 5 days in FY14) FY14 - Reserves as % of budget 8%N/A*8.33%12%21% Amount of reserves to be used in FY14 ($20 million)($9 million)($22 million)($6 million)($36 million) Difference in M&O millage rate FY2007 – FY2012 (1) [21.64 – 22.64] [23.98 – 22.9] No change [ ] No Change [20 – 20] [18.5 – ] Percent change in Gen Fund staff FY2008 – FY2012 (6.4%) [5652 – 6038] (4.8%) estimate [ ] (9.1%) [ ] (6.6 %)** [6820 – 7300] (4.5%) [10,248.5 – ] 2 *N/A – Data on total financial reserves proposed to be held in FY14 by DeKalb County Schools are not included in proposed budget documents. ** - Based on FY08 vs. FY11 all employees including grants estimate – DeKalb position change estimate based on FY08 restructuring & FY11 vs. FY12 staff reduction.

Atlanta Metro Districts Revenue / Expenditures Total RevenueFY2008FY2012 % Change Atlanta Public Schools Revenue 724,136, ,864,021-7% Clayton County Revenue 440,233, ,089,786-9% Cobb County Revenue 952,001, ,441,223-9% DeKalb County Revenue 1,011,169, ,887,246-15% Fulton County Revenue 838,998, ,843,5965% Henry County Revenue 316,729, ,216,274-3% Total ExpendituresFY2008FY2012 Atlanta Public Schools Expenditures 672,303, ,191,903-1% Clayton County Expenditures 429,017, ,932,593-10% Cobb County Expenditures 958,858, ,991,279-7% DeKalb County Expenditures 977,901, ,216,646-6% Fulton County Expenditures 833,547, ,841,8972% Henry County Expenditures 311,635, ,448,441-2% 3

Atlanta Metro Districts Head Counts – All Funds Head Count School Districts Net Change% Change ATLANTA INDEPENDENT SCHOOL SYSTEM 9,172 8,929 (243)-2.6% CLAYTON COUNTY BOARD OF EDUCATION 10,649 8,627 (2,022)-19.0% COBB COUNTY SCHOOL DISTRICT 21,465 19,017 (2,448)-11.4% DEKALB COUNTY BOARD OF EDUCATION 17,884 16,206 (1,678)-9.4% FULTON COUNTY BOARD OF EDUCATION 15,457 14,843 (614)-4.0% 4

Atlanta Metro Districts Salary Expenditures – All Funds EXPENDITURES School Districts Net Change% Change ATLANTA INDEPENDENT SCHOOL SYSTEM 387,841, ,170,009 (11,671,263)-3.0% CLAYTON COUNTY BOARD OF EDUCATION 311,400, ,669,618 (43,731,355)-14.0% COBB COUNTY SCHOOL DISTRICT 684,326, ,148,539 (43,177,805)-6.3% DEKALB COUNTY BOARD OF EDUCATION 682,709, ,245,820 (54,463,205)-8.0% FULTON COUNTY BOARD OF EDUCATION 552,969, ,941,310 (10,028,581)-1.8% 5

6 Revenue Assumptions Comments: Local tax revenues for fiscal year 2012 include $25 million in TAD settlement Other Sources for Fiscal Year 2013 include $15 million in E-rate funding FY 2014 other sources include indirect cost, E-rate funding, sale of property, and beltline payments

7 Closing the Gap ($ Millions) Fiscal Year 2014 Budget (Projections) Total revenues $ Appropriations $ Add: 26 Teachers 2.0 Deduct: Operations (0.4) Furlough (0.1) Total Appropriations $ Net Change to Fund Balance $ (21.5) Fiscal Year 2013 Fund Balance 69.5 Fiscal Year 2014 Fund Balance $ 48.0

8 Analysis of Fund Balance FY09-FY14 (millions)

Positions By Chief 9 ChiefsNumber of Positions FY13(FTE Actual Payroll as of April 15 th 2013)FY14(Budgeted)% Chg. Year Over Year Instruction , % Operations % Finance % Organizational Advancement % Associate Superintendent % Human Resources % Board of Education/Internal Compliance % Information Technology % Legal % Total 5,330 5, %

FY14 Budgets By Chief 10 ChiefsFiscal Year Comparison FY13 ExpendituresFY14 Budget% Chg Year Over Year Instruction $ % Operations % Finance % Organizational Advancement % Associate Superintendent % Human Resources % Board of Education % Information Technology % Legal % District Wide % Total $579.7 $ %

11 Tentative Budget% of Salaries & BenefitsFY 14Budget Salaries $ 262,233, Employee Benefits 76,479,241 Total Salaries & Benefits $ 338,712, % Non - Salaries Professional Services $ 3,628, Purchased Property Services 969, Other Purchased Services 4,501, Supplies and Materials 8,553, Property 145, Other Purchased Services 119, Other uses - Total Non-Salaries $ 17,918,4155.0% Total Program Expenditures $ 356,630,780100% Instruction

12 Tentative Budget % of Salaries & Benefits FY 14Budget Salaries $ 28,777, Employee Benefits 8,394,116 Total Salaries & Benefits $ 37,171, % Non - Salaries Professional Services $ 3,158, Purchased Property Services 13,640, Other Purchased Services 1,601, Supplies and Materials 23,566, Property 113, Other Purchased Services 142, Other uses - Total Non-Salaries $ 42,221, % Total Program Expenditures $ 79,393,471100% Operations

13 Tentative Budget% of Salaries & Benefits FY 14Budget Salaries $ 4,343, Employee Benefits 1,257,874 Total Salaries & Benefits $ 5,601, % Non - Salaries Professional Services $ 660, Purchased Property Services 29, Other Purchased Services 162, Supplies and Materials 439, Property Other Purchased Services 121, Other uses - Total Non-Salaries $ 1,413, % Total Program Expenditures $ 7,015,287100% Finance

14 Tentative Budget% of Salaries & BenefitsFY 14 Budget Salaries$ 1,161, Employee Benefits 224,025 Total Salaries & Benefits $ 1,385, % Non - Salaries Professional Services $ 40, Purchased Property Services 20, Other Purchased Services 17, Supplies and Materials 15, Property Other Purchased Services 20, Other uses - Total Non-Salaries $ 112, % Total Program Expenditures $ 1,498, % Organizational Advancement

15 Tentative Budget% of Salaries & BenefitsFY 14Budget Salaries $ 1,969, Employee Benefits 424,354 Total Salaries & Benefits $ 2,394, % Non - Salaries Professional Services $ 28, Purchased Property Services 62, Other Purchased Services 185, Supplies and Materials 43, Property Other Purchased Services 55, Other uses - Total Non-Salaries $ 374, % Total Program Expenditures $ 2,768,839100% Associate Superintendent

16 Tentative Budget% of Salaries & BenefitsFY 14Budget Salaries$ 3,651, Employee Benefits989,045 Total Salaries & Benefits $ 4,640, % Non - Salaries Professional Services$ 540, Purchased Property Services22, Other Purchased Services2,211, Supplies and Materials86, Property4, Other Purchased Services8, Other uses - Total Non-Salaries $ 2,874, % Total Program Expenditures $ 7,515,206100% Human Resources

17 Tentative Budget% of Salaries & BenefitsFY 14Budget Salaries$ 1,001, Employee Benefits 221,486 Total Salaries & Benefits $ 1,223, % Non - Salaries Professional Services $ 178, Purchased Property Services 11, Other Purchased Services 54, Supplies and Materials 16, Property Other Purchased Services 51, Other uses - Total Non-Salaries $ 311, % Total Program Expenditures $ 1,535,022100% Board of Education, Archives and Internal Compliance

18 Tentative Budget% of Salaries & BenefitsFY 14Budget Salaries $ 13,151, Employee Benefits 3,325,953 Total Salaries & Benefits $ 16,477, % Non - Salaries Professional Services $ 2,587, Purchased Property Services 861, Other Purchased Services 3,970, Supplies and Materials 4,625, Property 40, Other Purchased Services 107, Other uses - Total Non-Salaries $ 12,192, % Total Program Expenditures $ 28,670,107100% Technology

19 Tentative Budget% of Salaries & BenefitsFY 14Budget Salaries $ 1,054, Employee Benefits 244,924 Total Salaries & Benefits $ 1,299, % Non - Salaries Professional Services $ 3,491, Purchased Property Services 15, Other Purchased Services 7, Supplies and Materials 32, Property Other Purchased Services 8, Other uses - Total Non-Salaries $ 3,554, % Total Program Expenditures $ 4,853,270100% Legal

20 Tentative Budget% of Salaries & BenefitsFY 14Budget Salaries Employee Benefits$ 54,000,000 Total Salaries & Benefits $ 54,000, % Non - Salaries Professional Services Purchased Property Services Other Purchased Services Supplies and Materials Property Other Purchased Services Other uses $ 48,538,235 Total Non-Salaries $ 48,538, % Total Program Expenditures $ 102,538,235 District - Wide

Budget By Tiers 21

FY2014 Budget Adoption Calendar June 5 Atlanta Board of Education Budget (ABE) Budget Commission Meeting Fiscal Year 2014 Proposed Budget Center for Learning and Leadership | Time: 3:00 p.m. June 5 Community Meeting on Fiscal Year 2014 Proposed Budget Center for Learning and Leadership | Time: 6:00 p.m. – 8:00 p.m. June 6 Public Hearing on Fiscal Year 2014 Proposed Budget Center for Learning and Leadership | Time: 6:00 p.m. – 8:00 p.m. Fiscal Year 2014 Adoption of Tentative Budget Time: 8:00 p.m. June 10 Atlanta Board of Education Budget (ABE) Legislative Meeting, Center for Learning and Leadership Special Revenue Funds- Budget Presentation Time: 6:00 p.m. June 17 Atlanta Board of Education Budget (ABE) Legislative Meeting, Center for Learning and Leadership Final Reading of Millage Rate and Sinking Fund Time: 6:00 p.m. June 27 Atlanta Board of Education Budget (ABE) Legislative Meeting, Center for Learning and Leadership Final Adoption of Fiscal Year 2014 Budget Time: 6:00 p.m. 22