1. Proposed Budget FY

2. BUDGET OVERVIEW
Fiscal year – October 1, 2017 through September 30, 2018
Fund Types – General – State and Local Funds
Special Revenue – Federal Programs and Local School Public Funds
Debt Service – State and Local “Set Asides” for Payments
Capital Projects – Capital Funds (Local Bond/Fleet
Renewal
Fiduciary – Non Public Local School Funds (Booster Clubs, Etc.)
Expenditure Categories – Instruction/Instruction Support, Operations and
Maintenance, Transportation, General Administrative, Debt Service (Debt
Payments), Transfers to Child Nutrition and Local Schools, and Other (Preschool)
Budget Goals – Continue to Operate Schools and District at an Efficient Level
Ensure Programs and Services are Effective and can be Measured
Provide Accountability for Public Resources (State, Local, and
Federal). Maintain a 1 month fund balance reserve.

3. General Fund Revenues

4. General Fund Revenues State Revenues Foundation Program Salaries
Fringe Benefits
Other Current Expense
Classroom Instructional Support
At Risk
Preschool Program
Technology Coordinator
School Nurse Program
Alabama Reading Initiative
Career/Tech O&M
Transportation
Operations
Fleet Renewal

5. FOUNDATION PROGRAM Funding determined by prior year data
20 days after Labor Day attendance report
LEAPS Report
Calculations are school based
Requirements for participation
10 mills local tax support
Teachers must be paid in accordance with approved salary schedule
Funds must be allocated to schools in an equitable manner

6. Local fund matching requirements
Foundation Program requires 10 mills of local tax effort ($5,441,690)
Each mill of tax represents approximately $544,169 of revenue

7. STATE REVENUES
Education Trust Fund (formerly known as “Special Education Trust Fund” or “ASETF” – now known as “ETF”) Created by the Legislature of Alabama in 1927 “…for educational purposes only” “…for the support, maintenance and development of public education and capital improvements relating to educational facilities…”

8. MAJOR SOURCES OF REVENUE FOR EDUCATION TRUST FUND
• State income tax
• State sales and use tax – 4% basic rate
• State utility tax (levied by the State on the gross sales
of electricity, water, gas, telegraph and telephone services)
ETF allocation is distributed monthly – in 12 equal monthly payments – to local school systems.

9. Foundation Program (State and Local Funds)
FY FY Change
Salaries $29,066,038 $ 28,969,791 $ 96,247
Fringe Benefits $11,635,479 $ 11,490,169 $ 145,310
Other Current Expense $10,179,915 $ 9,782,172 $ 397,743

10. Other Current Expenditures
What is paid with OCE funds?
CNP Pass-thru - $1,156,121
Support Salaries (Aides, Custodial, bookkeepers, Certain Central Office employees, Maintenance, Transportation Costs not covered by State funds)
Utilities
Maintenance/Janitorial Supplies
Locally funded teachers
Nurse Expenditures not covered by state allocation

11. Grade Divisors
FY 2017 FY 2018 Grades K Grades Grades Grades

12. Unit comparison Earned Foundation Units Teachers 514.63 509.70 4.93
FY FY Change
Teachers
Principals
Assistant Principal
Counselors
Librarians
Career Tech Director
Career Tech Counselor
Total
System ADM 8, ,

13. ADM Comparison by Cost Center
  FY FY Difference
Ashville Elementary
Ashville High
Ashville Middle
Margaret Elementary
Moody Elementary
Moody Middle
Moody High
Moody Jr. High
Ragland High
Springville High
Springville Middle
Springville Elementary
Odenville Elementary
Odenville Middle
Odenville Intermediate
St. Clair County High
Steele Jr. High
  , ,

14. Earned Unit Comparison by Cost Center
FY FY Difference
Ashville Middle (.09)
Ashville Elementary
Ashville High
Margaret Elementary
Moody Elementary
Moody Middle
Moody Jr. High
Moody High
Ragland High
Springville High (.47)
Springville Middle
Springville Elementary (.33)
Odenville Elementary (2.04)
Odenville Middle
Odenville Intermediate
St. Clair County High (1.51)
Steele Jr. High (1.86)
Board of Education

15. Instructional Support
FY FY 2017
Student Materials $ /earned unit - $244, /earned unit
Technology $ /earned unit – $122, /earned unit
Library Enhancement $ /earned unit - $17, /earned unit
Professional Development $ /earned unit - $45, /earned unit
Textbooks $ /adm $487, /adm
Common Purchase $ /earned unit - $ /earned unit

16. Other State Funds
FY 2018 FY 2017 Change School Nurse Program $ 333,879 $ 331,987 $ 1,892 Technology Coordinator $ 42,711 $ 35,412 $ 7,299 Transportation Operations $ 3,623,081 $ 3,565,242 $ 57,839 Capital Purchase $ 2,323,842 $ 2,220,776 $ 103,066 At-Risk $ 227,337 $ 228,800 $ -1,463 Career Tech O&M $ 50,464 $ 48,759 $ 1,705

17. General Fund Revenue Local Revenues Ad Valorem Taxes
County-Wide 4.5 mill
District Wide 3 mill
County Reappraisal 6 mill
Alcohol Beverage Tax
County Sales Tax 1%
Medicaid Outreach Program

18. Local Taxes/Revenues
Countywide taxes are allocated and distributed on Foundation Program (“ADM”) basis; district taxes stay in the district in which collected.

19. Budgeted Local Revenues
FY 2018
FY 2017
Difference
Percent
District-Wide 3 Mill
1,750,000
1,690,000
60,000.00
3.6%
District-Wide 4.5 Mill
2,695,000
2,600,000
95,000.00
3.7%
District-Wide 6 Mill
3,563,000
3,450,000
113,000.00
3.3%
Sales Tax 1%
5,075,863
4,830,000
245,863.00
5.1%
Total
13,083,863
12,570,000
513,863

20. Ad ValoremTaxes
Ad valorem – Latin, according to the value of A “mill” is equal to 1/10 of one cent; one mill is equal to ten cents on each $100 of assessed value of taxable property. A single-family owner-occupied home with a fair market value of $100,000 has an assessed value of $10,000 and, per mill, will produce $10 of tax revenue per year.

21. Four Classes of Property as set out in the Constitution of Alabama of Alabama of 1901

22. How are property taxes Calculated

23. General Fund Expenditures

24. Fringe Benefits PEEHIP $800.00/Month $800.00/Month
FY FY 2017
PEEHIP $800.00/Month $800.00/Month
Retirement % %
FICA % %
Medicare % %
Unemployment Compensation % %
Sick Days
Personal Days

25. Budgeted Utilities FY 2018 FY 2017 Change Electricity 1,771,097
1,686,746
84,351
Water and Sewage
371,026
343,437
27,589
Gas
117,541
113,074
4,467

26. Proposed General Fund Expenditures
BEGINNING BALANCE
5,328,032.61
PROJECTED GENERAL FUND REVENUE
64,595,719.00
EXPENDITURES:
INSTRUCTIONAL SERVICES
40,271,261.12
INSTRUCTIONAL SUPPORT SERVICES
9,945,000.88
OPERATIONS & MAINTENANCE
5,039,912.25
AUXILIARY SERVICES
3,929,892.00
GENERAL ADMINISTRATIVE SERVICES
2,230,325.00
CAPITAL OUTLAY
0.00
DEBT SERVICES
OTHER EXPENDITURES
2,133,506.06
TOTAL EXPENDITURES
63,549,897.31
OTHER FUND SOURCES (USES):
OTHER FUND SOURCES
1,385,186.06
OTHER FUND USES
2,408,810.81
TOTAL OTHER FUND SOURCES (USES)
(1,023,624.75)
EXCESS REVENUES & OTHER SOURCES
OVER (UNDER) EXPENDITURES & OTHER FUND USES
22,196.94
PROJECTED ENDING FUND BALANCE
5,350,229.55

27. Federal Revenues

28. Federal Revenues Every Student Succeeds Act (ESSA) Title I
Title II (Teacher Professional Development & Class-Size Reduction)
Title III (English Language Learner)
Title I Migrant
Title X (Homeless Education)
IDEA
Part B
Preschool
Federal Vocational Funds
Child Nutrition

29. Federal Funds Title I, Part A $1,559,045 Title II $267,966
16.05 Teachers and 1 Instructional Aide: AES 3.6 teachers; AMS 2.50 teachers; OIS teachers; OMS 1.70 teachers, 1 instructional aide; RHS 4.40 teachers; SJHS 1.62 teachers.
Routine set asides: Admin, Family Engagement, Homeless, School Improvement Specialist, Focus, Foster Care.   
Title II $267,966
 3.97 Teachers: SCCHS 2; MHS 1.44; SHS .53.
 Professional Development materials, services, subs, registration and travel
Title III $15,836
 Summer EL Camp

30. Federal Funds (IDEA) IDEA Part B $1,787,227 IDEA Preschool $27,477
9.0 Teachers, 2 Psychometrist
6.0 Aides
1 Special Education Coordinator
1 Special Education Coordinator Assistant
1 Special Education Bookkeeper
1 Special Education Clerk
Instructional materials and supplies
ESY Program
Homebound
IDEA Preschool $27,477
.55 Teacher (.45 IDEA)
Salary and Benefits

31. Child Nutrition Program
Projected CNP Revenue 2018 Fiscal Year:
Federal Reimbursements $
Rebates from State Grocery Bid $ ,000
Daily Sales (all paid meals, a la carte) $ 1,112,275
Pass-Thru funds $ 1,156,121
Total Projected Revenues $ 6,876,396
Projected CNP Expenditures 2016 Fiscal Year:
Food and food preparation supplies $ 2,564,000
Salaries (including insurance, benefits and subs) $ 2,912,378
All Other Expenses: (Indirect Cost, Purchased Services $ 1,243,358
Includes approved equipment purchases
at all schools, office supplies, general
supplies, maintenance & janitorial supplies,
phone, garbage and repairs)
Total Projected Expenditures $6,719,736

32. Federal Revenues Title I 1,559,045 1,498,376 60,669
FY FY Difference
Title I 1,559,045 1,498, ,669
Title II , , ,296
Title III , , (10,222)
IDEA Part B 1,787,227 1,715, ,431
IDEA Preschool , , (9,580)
Career tech , , ,746
CNP 4,458,000 4,100, ,000

33. DEBT SERVICE

34. Debt Service - $3,843,098
Total Debt Service for Bond Issue , Bus Lease, and Leveraged PSF Funds is $44,061,
Bond payment for FY 2018 will be $ 3,096,990. Loan will be paid off in 2029.
Capital Lease payments for FY 2018 will be $223,750. Lease will be paid off in June 2018.
Payment on Leveraged PSF Funds will be $293,564. This payment is withheld before release of PSF Funds. Total amount borrowed is $1,744,158. Loan will be paid off in 2021.
QSCB Bond payment for FY 2018 will be $15,461. Loan will be paid in December 2020.
QZAB Bond Payment for 2018 will be $213,333. Total amount borrowed is $3,200,000. Loan will be paid off in 2019.

35. Capital Funds

36. PSF Funds Appropriation – $2,323,842 Leveraged Payment - $293,564
Building Insurance - $305,000
Bond Payments- $649,893
QZAB Bond Payment - $213,333

37. Transportation – Fleet Renewal
Fleet Renewal (Buses):
SCCBOE Fleet –117 Route Buses
(regular route and special needs)
2017 Buses Eligible for Fleet Renewal (10 years old or less) – 77 (Not Funded - 39)
Funding is currently $6,344 per bus over 10 year period or $63,444.
The average bus cost is $88,000.

38. FIDUCIARY – NON-PUBLIC LOCAL SCHOOL FUNDS
Booster Clubs/School Affiliated Organizations $579,916
(17 local schools plus Career Tech)

39. BUDGETED REVENUES – ALL FUNDS

40. EXPENDITURES – ALL FUNDS

41. QUESTIONS 2ND BUDGET HEARING – 8/31/2017 Laura Nance, CSFO