1. Fiscal Year 2013-14 Proposed Budget Presented by Chief Financial Officer Charles A. Burbridge Budget Community Meeting June 5, 2013

2. Atlanta Metro Area School Districts – Comparison Data APSDeKalbCobbClaytonFulton FY14 Furlough Days 31500 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 180 175 (reduction of 5 days in FY14) 175177 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] +1.08 [23.98 – 22.9] No change [18.9 - 18.9] No Change [20 – 20] +1.596 [18.5 – 16.904] Percent change in Gen Fund staff FY2008 – FY2012 (6.4%) [5652 – 6038] (4.8%) estimate [8670-9112] (9.1%) [11980.96 - 13185.08] (6.6 %)** [6820 – 7300] (4.5%) [10,248.5 – 10731.69] 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.

3. Atlanta Metro Districts Revenue / Expenditures Total RevenueFY2008FY2012 % Change Atlanta Public Schools Revenue 724,136,723 669,864,021-7% Clayton County Revenue 440,233,113 400,089,786-9% Cobb County Revenue 952,001,178 862,441,223-9% DeKalb County Revenue 1,011,169,397 858,887,246-15% Fulton County Revenue 838,998,617 878,843,5965% Henry County Revenue 316,729,841 307,216,274-3% Total ExpendituresFY2008FY2012 Atlanta Public Schools Expenditures 672,303,008 668,191,903-1% Clayton County Expenditures 429,017,889 386,932,593-10% Cobb County Expenditures 958,858,108 893,991,279-7% DeKalb County Expenditures 977,901,472 916,216,646-6% Fulton County Expenditures 833,547,448 846,841,8972% Henry County Expenditures 311,635,565 306,448,441-2% 3

4. Atlanta Metro Districts Head Counts – All Funds Head Count School Districts20082012Net 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

5. Atlanta Metro Districts Salary Expenditures – All Funds EXPENDITURES School Districts20082012Net Change% Change ATLANTA INDEPENDENT SCHOOL SYSTEM 387,841,272 376,170,009 (11,671,263)-3.0% CLAYTON COUNTY BOARD OF EDUCATION 311,400,973 267,669,618 (43,731,355)-14.0% COBB COUNTY SCHOOL DISTRICT 684,326,344 641,148,539 (43,177,805)-6.3% DEKALB COUNTY BOARD OF EDUCATION 682,709,025 628,245,820 (54,463,205)-8.0% FULTON COUNTY BOARD OF EDUCATION 552,969,891 542,941,310 (10,028,581)-1.8% 5

6. 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. 7 Closing the Gap ($ Millions) Fiscal Year 2014 Budget (Projections) Total revenues $ 570.5 Appropriations $ 590.5 Add: 26 Teachers 2.0 Deduct: Operations (0.4) Furlough (0.1) Total Appropriations $ 592.0 Net Change to Fund Balance $ (21.5) Fiscal Year 2013 Fund Balance 69.5 Fiscal Year 2014 Fund Balance $ 48.0

8. 8 Analysis of Fund Balance FY09-FY14 (millions)

9. Positions By Chief 9 ChiefsNumber of Positions FY13(FTE Actual Payroll as of April 15 th 2013)FY14(Budgeted)% Chg. Year Over Year Instruction 4306 4,342 0.8% Operations 651 732 12.5% Finance 66 72 9.1% Organizational Advancement 13 0.0% Associate Superintendent 24 27 11.1% Human Resources 42 60 42.9% Board of Education/Internal Compliance 24 0.0% Information Technology 197 206 4.6% Legal 7 10 42.9% Total 5,330 5,486 2.9%

10. FY14 Budgets By Chief 10 ChiefsFiscal Year Comparison FY13 ExpendituresFY14 Budget% Chg Year Over Year Instruction 357.6 $356.6-0.28% Operations 78.0 79.41.79% Finance 6.6 7.06.06% Organizational Advancement 1.4 1.57.14% Associate Superintendent 3.2 2.8-12.50% Human Resources 5.7 7.531.58% Board of Education 1.6 1.5-6.25% Information Technology 29.9 28.7-4.01% Legal 4.3 4.913.95% District Wide 91.4 102.512.14% Total $579.7 $592.42.19%

11. 11 Tentative Budget% of Salaries & BenefitsFY 14Budget 1000 - Salaries $ 262,233,125 2000 - Employee Benefits 76,479,241 Total Salaries & Benefits $ 338,712,36695.0% Non - Salaries 3000 - Professional Services $ 3,628,795 4000 - Purchased Property Services 969,810 5000 - Other Purchased Services 4,501,588 6000 - Supplies and Materials 8,553,322 7000 - Property 145,114 8000 - Other Purchased Services 119,786 9000 - Other uses - Total Non-Salaries $ 17,918,4155.0% Total Program Expenditures $ 356,630,780100% Instruction

12. 12 Tentative Budget % of Salaries & Benefits FY 14Budget 1000 - Salaries $ 28,777,720 2000 - Employee Benefits 8,394,116 Total Salaries & Benefits $ 37,171,83646.8% Non - Salaries 3000 - Professional Services $ 3,158,081 4000 - Purchased Property Services 13,640,019 5000 - Other Purchased Services 1,601,405 6000 - Supplies and Materials 23,566,530 7000 - Property 113,600 8000 - Other Purchased Services 142,000 9000 - Other uses - Total Non-Salaries $ 42,221,63553.2% Total Program Expenditures $ 79,393,471100% Operations

13. 13 Tentative Budget% of Salaries & Benefits FY 14Budget 1000 - Salaries $ 4,343,806 2000 - Employee Benefits 1,257,874 Total Salaries & Benefits $ 5,601,68079.8% Non - Salaries 3000 - Professional Services $ 660,000 4000 - Purchased Property Services 29,500 5000 - Other Purchased Services 162,603 6000 - Supplies and Materials 439,999 7000 - Property - 8000 - Other Purchased Services 121,505 9000 - Other uses - Total Non-Salaries $ 1,413,60720.2% Total Program Expenditures $ 7,015,287100% Finance

14. 14 Tentative Budget% of Salaries & BenefitsFY 14 Budget 1000 - Salaries$ 1,161,602 2000 - Employee Benefits 224,025 Total Salaries & Benefits $ 1,385,627 92.5% Non - Salaries 3000 - Professional Services $ 40,000 4000 - Purchased Property Services 20,200 5000 - Other Purchased Services 17,500 6000 - Supplies and Materials 15,000 7000 - Property - 8000 - Other Purchased Services 20,000 9000 - Other uses - Total Non-Salaries $ 112,700 7.5% Total Program Expenditures $ 1,498,327 100% Organizational Advancement

15. 15 Tentative Budget% of Salaries & BenefitsFY 14Budget 1000 - Salaries $ 1,969,660 2000 - Employee Benefits 424,354 Total Salaries & Benefits $ 2,394,01486.5% Non - Salaries 3000 - Professional Services $ 28,000 4000 - Purchased Property Services 62,384 5000 - Other Purchased Services 185,512 6000 - Supplies and Materials 43,660 7000 - Property - 8000 - Other Purchased Services 55,269 9000 - Other uses - Total Non-Salaries $ 374,82513.5% Total Program Expenditures $ 2,768,839100% Associate Superintendent

16. 16 Tentative Budget% of Salaries & BenefitsFY 14Budget 1000 - Salaries$ 3,651,857 2000 - Employee Benefits989,045 Total Salaries & Benefits $ 4,640,90261.8% Non - Salaries 3000 - Professional Services$ 540,051 4000 - Purchased Property Services22,530 5000 - Other Purchased Services2,211,665 6000 - Supplies and Materials86,722 7000 - Property4,865 8000 - Other Purchased Services8,471 9000 - Other uses - Total Non-Salaries $ 2,874,30438.2% Total Program Expenditures $ 7,515,206100% Human Resources

17. 17 Tentative Budget% of Salaries & BenefitsFY 14Budget 1000 - Salaries$ 1,001,595 2000 - Employee Benefits 221,486 Total Salaries & Benefits $ 1,223,08179.7% Non - Salaries 3000 - Professional Services $ 178,486 4000 - Purchased Property Services 11,766 5000 - Other Purchased Services 54,189 6000 - Supplies and Materials 16,000 7000 - Property - 8000 - Other Purchased Services 51,500 9000 - Other uses - Total Non-Salaries $ 311,94120.3% Total Program Expenditures $ 1,535,022100% Board of Education, Archives and Internal Compliance

18. 18 Tentative Budget% of Salaries & BenefitsFY 14Budget 1000 - Salaries $ 13,151,269 2000 - Employee Benefits 3,325,953 Total Salaries & Benefits $ 16,477,22257.5% Non - Salaries 3000 - Professional Services $ 2,587,514 4000 - Purchased Property Services 861,946 5000 - Other Purchased Services 3,970,284 6000 - Supplies and Materials 4,625,373 7000 - Property 40,000 8000 - Other Purchased Services 107,768 9000 - Other uses - Total Non-Salaries $ 12,192,88542.5% Total Program Expenditures $ 28,670,107100% Technology

19. 19 Tentative Budget% of Salaries & BenefitsFY 14Budget 1000 - Salaries $ 1,054,220 2000 - Employee Benefits 244,924 Total Salaries & Benefits $ 1,299,14426.8% Non - Salaries 3000 - Professional Services $ 3,491,653 4000 - Purchased Property Services 15,453 5000 - Other Purchased Services 7,020 6000 - Supplies and Materials 32,000 7000 - Property - 8000 - Other Purchased Services 8,000 9000 - Other uses - Total Non-Salaries $ 3,554,12673.2% Total Program Expenditures $ 4,853,270100% Legal

20. 20 Tentative Budget% of Salaries & BenefitsFY 14Budget 1000 - Salaries - 2000 - Employee Benefits$ 54,000,000 Total Salaries & Benefits $ 54,000,00052.7% Non - Salaries 3000 - Professional Services - 4000 - Purchased Property Services - 5000 - Other Purchased Services - 6000 - Supplies and Materials - 7000 - Property - 8000 - Other Purchased Services - 9000 - Other uses $ 48,538,235 Total Non-Salaries $ 48,538,23547.3% Total Program Expenditures $ 102,538,235 District - Wide

21. Budget By Tiers 21

22. 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