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

2. 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.

3. 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

4. Excellence in ALL Areas Academics Arts Athletics Atmosphere

5. Groundbreaking 2011

8. 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

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

10. 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 48-5-32 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 TAX200720082009201020112012 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%000000 Heavy Duty Equipment0093,4290332,1200 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 Millage14.080 13.865 16.01217.762 Rollback0.000 Net M&O Millage14.080 13.865 16.01217.762 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%

11. State QBE Funding

12. State QBE Salary & Ops Details

13. QBE Category Weights (FY 2013) CategoryWeightTeacher Student Ratio Kindergarten1.661115 Kindergarten EIP2.053211 Primary Grades (1-3)1.286617 Primary Grades EIP1.805611 Upper Elem (4-5)1.032723 Upper Elem EIP1.800011 Middle School (6-8)1.122120 High School (9-12)1.000023 Vocational Labs (9- 12) 1.183720 Spec Ed I2.39758 Spec Ed II2.82136.5 Spec Ed III3.59445 Spec Ed IV5.83083 Spec Ed V2.46078 Gifted1.669512 Remedial Ed1.314215 Alternative Ed2.53597

14. 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

15. FY 14 Budget Planning Escalation of Healthcare Costs Classified 2013 - $446 - $5,352 2014 - $596 - $7,152 Impacts General Fund $120,000 Impacts Food Service $90,000 2015 - $746 - $8,952

16. FY 14 Budget Planning Escalation of Healthcare Costs Certified 2013 - $912 - $10,944 2013 (Adj) - $937 - $11,244 2014 – $945 - $11,340 2014 (Adj) - $1,016?? - $12,192

17. FY 14 Budget Planning QBE Health Ins Earnings State changed earnings from 18.534% of base salary for each teacher “earned” to $945 Per Member Per Month enrolled in State Health QBE Earnings reduced by $531,647

18. 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

19. 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 – 2009 - $3,256,120 FY 2010 - $2,762,186 FY 2011 - $2,174,325 FY 2012 - $2,290,204 FY 2013 - $2,304,806 FY 2014 - $2,252,344

20. 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 2010 - $3,579,284 FY 2011 - $3,854,062 FY 2012 - $3,800,003 FY 2013 - $3,828,815 FY 2014 - $3,810,691

21. 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

22. 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

23. FY 14 PROPOSED GENERAL FUND BUDGET REVENUES

24. 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

25. FY 14 PROPOSED BUDGET EXPENDITURES

26. Millage Rates (FY 2013) Dalton City Schools19.612 Carroll County Schools19.500 Gordon County Schools19.309 Carrollton City Schools19.190 Whitfield County Schools18.756 Floyd County Schools18.588 Cartersville City Schools18.230 Bartow County Schools17.900 Calhoun City Schools17.762 Rome City Schools17.450 Walker County Schools17.404