1. ELBERT COUNTY SCHOOL DISTRICT

2. TOPICS TO BE COVERED GENERAL BUDGET ITEMS IN THE STATE ENROLLMENT TRENDS QBE 2015-16 BUDGET

3. ENROLLMENT TRENDS

4. 1999-00, 2014-15 & 2015-16 1999-20002014-20152015-16 Enrollment3,8603,1623,052 K-12 Enroll.3,7322,9682,876 ECCHS1,102868813 ECMS1,189869848 ECES899666708 ECPS542565507 PJBLC128194196 Adjusted for current grade configuration.

5. HISTORICAL ENROLLMENT

6. PROJECTED FUTURE TRENDS BASED UPON HISTORICAL TRENDS, IT IS PROJECTED THAT ECSD WILL SEE APPROXIMATELY 50 STUDENTS LESS EACH YEAR 2015-16 HAS 110 LESS STUDENTS THAN THE SAME PERIOD OF 2014- 15

7. QBE

8. QBE OVER THE YEARS Fiscal YearNet QBE Earnings 2002-0316,330,562 2003-0416,623,994 2004-0516,885,622 2005-0617,716,445 2006-0719,188,413 2007-0820,692,190 2008-0919,312,712* 2009-1018,499,117* 2010-1117,827,310* 2011-1215,762,331 2012-1316,012,600 2013-1415,680,972 2014-1515,205,543 2015-1615,184,419 * Includes ARRA Funds

9. NET QBE EARNINGS

10. AUSTERITY CUTS TO QBE Fiscal YearNet QBE Earnings 2002-03363,407 2003-04758,585 2004-05889,657 2005-06889,649 2006-07409,020 2007-08340,338 2008-091,218,802 2009-103,376,083 2010-112,696,085 2011-122,796,101 2012-132,705,293 2013-142,215,812 2014-151,492,561 2015-16892,006 Total Austerity Cuts 21,043,399

11. 2015-16 BUDGET

12. GENERAL NOTES BASED UPON ESTIMATES & INFORMATION FROM: GA DEPT OF EDUCATION LEGISLATIVE UPDATES TRS STATE HEALTH PLAN RESEMBLES FY15 BUDGET INCLUDES CLASSIFIED SALARY SCALE ALLIGNMENT

13. GOOD NEWS FOR ECSD!! REDUCTION IN AUSTERITY CUTS BY $600,555 INCREASES FOR: EQUALIZATION $223,119 STEP INCREASES FOR ALL EMPLOYEES CLASSIFIED SALARY SCALE ALIGNMENT 180 DAY SCHOOL CALENDAR FOR STUDENTS

14. ITEMS CONSIDERED IN THE BUDGET & FOR FUTURE YEARS NORMAL INCREASES OPERATIONAL EXPENSES TRS INCREASE DCH INCREASE IN CLASSIFIED HEALTH INSURANCE RATES CONTINUED ENROLLMENT DECLINE = CONTINUED LOSS IN QBE $$$

15. REVENUE 2015-16 Budget 2014-15 Budget Property Taxes8,356,5088,295,165 QBE15,184,41913,912,905 Federal77,21483,900 Other State801,4861,421,588 Other366,439352,491 Total Projection24,786,06624,066,049 2013-14 Revenue= $23,562,709 2012-13 Revenue= $24,016,459 2011-12 Revenue = $25,156,167 Increase in Projected Revenue from FY15 to FY16 = $720,017

16. EXPENDITURES 2013-14 Expenditures= $23,562,709 2012-13 Expenditures= $24,016,459 2011-12 Expenditures= $24,404,917 Increase in Expenditures from FY15 to FY16= $720,017

17. WHAT DOES THE PROJECTION INCLUDE? BALANCED BUDGET NO FURLOUGH DAYS NO LOCAL SUPPLEMENTS BASED ON STATE SALARY SCALE 180 DAY CALENDAR STAFFING ALLOCATED BASED UPON STUDENTS CONTRACTED CUSTODIAL SERVICES

18. NEXT STEPS FOR 2015-16 BUDGET PROCESS PUBLIC HEARING/ COMMENT ON MONDAY, JUNE 29, 2015 @ 5:30 FINAL ADOPTION CONSIDERED ON MONDAY, JUNE 29, 2015 @ 5:45