Transcript old.escambia.k12.fl.us

SCHOOL DISTRICT OF ESCAMBIA COUNTY
Laura Shaud
Director, Budgeting
It is the millage rate that would generate the
same ad valorem tax revenue as was levied in
the prior year when applied to the current
year certified taxable value (with certain
exclusions). The current year total proposed
millage rate is 2.91% less than the rolled
back rate.
NOTICE OF BUDGET HEARING
The Escambia County School Board will soon consider a
budget for 2009 – 2010. A public hearing to make a
DECISION on the budget TAXES will be held on:
July 30, 2009
5:30 p.m.
at
The Escambia County School Board
Dr. Vernon McDaniel Building
215 West Garden Street
Pensacola, FL 32502
COMPONENTS OF DISTRICT LEVIED MILLAGE
(NON-VOTED)
Required Local Effort (RLE)
5.612
Discretionary – Operating
0.748
Discretionary – Critical Operating
Needs
0.250
Discretionary – Local Capital
Improvement
Total Proposed 2009-10 Millage
1.250
7.860
Rate
Determined By
Required Local Effort (RLE)
State
Discretionary – Operating
School Board
Discretionary – Critical
Operating Needs
School Board
Discretionary – Local Capital
Improvement
School Board
Fund
Required Local Effort (RLE)
General
Discretionary – Operating
General
Discretionary – Critical
Operating Needs
General
Discretionary – Local Capital
Improvement
Capital Outlay
Dictated by Legislature & FLDOE in
accordance with Section 1011.62,F.S.
To receive the state portion of the FEFP
formula and certain categoricals
($106,996,369), the District must levy
5.612 mills for 2009-10
The RLE increased from 5.286 in 2008-09
to 5.612 in 2009-10, an increase of .326
mills
May be levied at discretion of District
School Board in accordance with Section
1011.71,F.S.
Revenue generated by this levy is equalized
by state funding to assure that districts
receive at least $446.68 per UWFTE
(average $ per UWFTE statewide)
Historically the District has levied the .510 mills allowable for
discretionary basic millage and .250 mills allowable for discretionary
supplemental millage
For 2008-09 the District was limited to .498 mills basic discretionary and
.250 discretionary supplemental for a total of .748 (Decrease of .012 mills
was redirected by the State into RLE millage)
For fiscal year 2009-10 the discretionary basic millage combined with the
discretionary supplemental millage with a maximum of .748 mills. Both
are now equalized to state average
No change in combined millage for 2009-10
Failure to levy the .748 mills of discretionary
operating allowed could cost the District up to
$6,245,872 in equalization funds plus the
reduction in tax revenues (all general fund
unrestricted)
Beginning with 2009-2010, Districts can levy an
additional .250 mills for critical operating needs
For 2009-2010 the proposed millage includes
.250 mills as a critical operating needs levy
Offset by a .250 mills reduction in Discretionary
Local Capital Improvement Millage
May be levied at the discretion of the District
School Board in accordance with Section
1011.71,F.S.
Historically the District has levied 2.0 mills
For 2008-09, State restricted millage rate to
maximum of 1.75 mills (decrease of .250 mills)
Board further reduced the levy to 1.686 mills
for 2008-09
For 2009-10 maximum allowable is 1.5 mills
Proposed for 2009-10 is 1.25 mills
Failure to levy this rate would cost the
District tax revenues that are used for the
purchase of buses, computers and other
equipment
SCHOOL DISTRICT OF ESCAMBIA COUNTY
CAPITAL IMPROVEMENT TAX REVENUE
35,000,000
2.0
27,507,116
30,000,000
1.686
26,023,727
1.5
25,000,000
20,000,000
2.0
29,869,892
2.0
18,720,521
2.0
21,828,681
2.0
21,702,808
2004 - 2005
2005 - 2006
22,705,077
1.25
19,916,734
15,000,000
10,000,000
5,000,000
2003 - 2004
2006 - 2007
2007 - 2008
Note: 2009-2010 FY based on tax roll as certified by Property Appraiser
2008 - 2009
2009 - 2010
2009 - 2010
NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY
The Escambia County School Board will soon consider a
measure to impose a 1.2500 mill property tax for the capital outlay
projects listed herein.
This tax is in addition to the School Board’s proposed tax of
6.610 mills for operating expenses and is proposed solely at the
discretion of the School Board.
The Capital Outlay Tax will generate
$18,920,898 to be used for the following projects:
approximately
CONSTRUCTION AND REMODELING
Purchase and/or Remodeling of Portable/Modular Classrooms
MAINTENANCE, RENOVATION & REPAIR
Repair, Maintenance, & Renovation of Facilities
MOTOR VEHICLE PURCHASES
Thirty (30) School Buses
NEW AND REPLACEMENT EQUIPMENT
Computer Equipment
Equipment for Facilities
Furniture and Equipment
PAYMENTS FOR EDUCATIONAL FACILITIES AND SITES DUE
UNDER A LEASE-PURCHASE AGREEMENT
Transfer for Payment of Rent Under a Lease-Purchase Agreement
PAYMENT OF COSTS OF COMPLIANCE WITH
ENVIRONMENTAL STATUTES AND REGULATIONS
Removal of Hazardous Waste
PAYMENT OF PREMIUMS FOR PROPERTY AND CASUALTY
INSURANCE NECESSARY TO INSURE THE EDUCATIONAL
AND ANCILLARY PLANTS OF THE SCHOOL DISTRICT
Property Insurance
All concerned citizens are invited to a public hearing to be
held on July 30, 2009, at 5:30 p.m. at the Escambia County School
Board, Dr. Vernon McDaniel Building, 215 West Garden Street,
Pensacola, Florida.
A DECISION on the proposed CAPITAL OUTLAY TAXES
will be made at this hearing.
RLE
Discretionary – Operating
Discretionary – Critical
Operating Need
Capital Outlay
Total Increase
*With no change in taxable value from prior year.
$40.75
0.00
31.25
(54.50)
$17.50
THE
SCHOOL
DISTRICT
OF
ESCAMBIA
COUNTY
PROPOSED MILLAGE AND AD VALOREM TAX LEVIES BY FUND
2009-2010 FISCAL YEAR
Ad Valorem Tax Levies
Mills
General Fund - Required Local Effort
Amount*
5.612
$84,947,262
Discretionary - Operating (1)
0.748
11,322,265
Discretionary - Critical Operating Needs
0.250
3,784,180
6.610
$100,053,707
Capital Improvement Fund - Discretionary Local Capital
Improvement
1.250
18,920,898
Total
7.860
$118,974,605
2009 Certified Tax Roll
$15,933,387,476
*Amounts generated by tax levies = millage rate x 95% of tax roll as certified by Property Appraiser.
(1) Effective for FY 2009 - 2010 the Discretionary Basic and Discretionary Supplemental millages were
combined.
THE
SCHOOL DISTRICT OF ESCAMBIA COUNTY
PROPOSED DISTRICT MILLAGE LEVIES
2009-2010 FEFP 2ND CALCULATION
2008-2009
2009-2010
Proposed
Change
Required Local Effort
5.286
5.612
0.326
Discretionary - Operating (1)
Discretionary - Critical Operating
Needs
0.748
0.748
0.000
0.000
0.250
0.250
Total
6.034
6.610
0.576
Discretionary Local Capital
Improvement
1.686
1.250
(0.436)
Grand Total
7.720
7.860
0.140
Certified Tax Roll
2008-2009
2009-2010
16,527,091,842
$15,933,387,476 *
Change
($593,704,366)
*2009-2010 Tax Roll as certified by Property Appraiser.
(1) Effective for FY 2009 - 2010 the Discretionary Basic and Discretionary Supplemental millages were
combined.
THE SCHOOL DISTRICT OF ESCAMBIA COUNTY
ANALYSIS OF PROPERTY TAXES GENERATED
2008-2009 VS 2009-2010
Appraised
Value
$
50,000.00
Exempt
Value
$
(25,000.00)
Non-Exempt
Value
$
25,000.00
Proposed
2009-2010
2008-2009
$
193.00
$
196.50
Difference
$
3.50
70,000.00
(25,000.00)
45,000.00
347.40
353.70
6.30
90,000.00
(25,000.00)
65,000.00
501.80
510.90
9.10
110,000.00
(25,000.00)
85,000.00
656.20
668.10
11.90
130,000.00
(25,000.00)
105,000.00
810.60
825.30
14.70
150,000.00
(25,000.00)
125,000.00
965.00
982.50
17.50
Required Local Effort
Discretionary
Total
Note: Mills Levied 2008-2009
5.286
2.434
7.720
Mills Levied 2009-2010
5.612
2.248
7.860
Difference
0.326
(0.186)
0.140
Proposed Mills Based on 2009-2010 Certified Tax Roll* of $15,933,387,476
*As certified by Property Appraiser.
RLE
$84,947,262
Disc. – Operating
Disc. Local
Capital
Improvement
Discretionary
15.90%
Critical
Operating
Needs
3.18%
11,322,265
Disc. – Critical
Operating Needs
3,784,180
Disc. Local Capital
Improvement
18,920,898
TOTAL $118,974,605
Discretionary Operating
9.52%
RLE
71.40%
RLE
Discretionary
Basic/
Supplemental
3.43%
Capital
Improvement
24.02%
$82,994,097
Disc. Basic/
Supplemental
11,744,151
Capital Improvement
26,471,443
TOTAL
RLE
72.55%
$121,209,691
Budget process
begins
FTE forecasting
Staffing allocation
plan
School Board
workshops to
develop priorities
Evaluation of
requests &
comparison to
projected
revenues
Dept budget
requests received
School budgets &
staffing received
School budget &
staffing allocations
to schools
Board workshop to
review budget
New fiscal year
begins
Public hearings
Budget approved
General Fund
General Fund
50%
Internal Svc.
Funds
10%
Special Rev. Food
Services
25,006,253.14
Spec. Rev. Other
Federal Programs
40,803,126.46
Spec. Rev. – ARRA
Funds
34,021,648.00
Debt Svc. Funds
11,367,225.49
Capital Projects Funds
Internal Svc. Funds
Grand Total
Capital
Projects.
Funds
21%
Spec. Rev.
Food Svcs.
4%
Debt Svc.
Funds
2%
Spec. Rev.
ARRA Funds
6%
Spec. Rev.
Other Federal
Pgms.
7%
$308,690,164.80
131,306,909.37
60,803,034.37
$611,998,361.63
2008-2009
2009-2010
Adopted Budget Proposed Budget
(Millions)
(Millions)
General Fund
Increase/
Decrease
$335.68
$308.69
Special Revenue - Food Svc.
23.65
25.01
1.36
Special Revenue - Other
36.20
40.80
4.60
0.00
34.02
34.02
11.09
11.37
0.28
Capital Projects Funds
163.21
131.31
(31.90)
Internal Service Funds
68.31
60.80
(7.51)
638.14
612.00
(26.14)
0.00
0.00
15.95
12.32
0.00
0.00
$622.19
$599.68
Special Revenue - ARRA
Debt Service Funds
Subtotal
($26.99)
Less Transfers:
From General Operations
From Capital Projects
From Trust & Agency
Grand Total
0.00
(3.63)
0.00
($22.51)
2009-2010
Tentative Budget
(Millions)
General Fund
2009-2010
Proposed Budget
(Millions)
Increase/
Decrease
$297.75
$308.69
Special Revenue - Food Svc.
25.08
25.01
(0.07)
Special Revenue - Federal Pgms.
36.66
40.80
4.14
Special Revenue - ARRA
33.70
34.02
0.32
Debt Service Funds
11.35
11.37
0.02
Capital Projects Funds
130.41
131.31
0.90
Internal Service Funds
60.82
60.80
595.77
612.00
16.23
0.00
0.00
0.00
From Capital Projects
12.34
12.32
From Trust & Agency
0.00
0.00
0.00
$583.43
$599.68
$16.25
Subtotal
$10.94
(0.02)
Less Transfers:
From General Operations
Grand Total
(0.02)
Federal/Federal
through State
Other Local
2.10%
Federal/Fed.
Through
State
0.72%
1,900,000.00
State
156,247,799.00
Property Taxes
100,047,207.00
Other Local
Total Revenue
Property
Taxes
37.94%
$
Transfers In
5,532,537.32
263,727,543.32
7,321,798.00
Beginning Fund
Balance 7/1/09
37,640,823.48
Total Available
$308,690,164.80
State
59.25%
Other Local
$5,532,537.32
2.10%
Federal/Fed.
Through State,
$1,900,000.00 ,
0.72%
Property Taxes
$100,047,207.00
37.94%
State
$156,247,799.00
59.25%
Salaries
Materials &
Capital Outlay
Supplies
1.10%
5.31%
Energy Svcs.
5.57%
Purchased
Svcs.
8.93%
Other
Expenses
2.23%
167,600,218.13
Benefits
51,462,939.30
Purchased Svcs.
25,438,432.83
Energy Svcs.
15,886,585.58
Materials & Supplies
15,148,713.76
Capital Outlay
3,127,331.11
Other Expenses
6,354,613.38
Total Appropriations
285,018,834.09
Transfers & Reserves
23,671,330.71
Grand Total
Salaries
58.80%
Benefits
18.06%
$
$308,690,164.80
Capital Outlay
Materials & Supplies $3,127,331.11
1.10%
$15,148,713.76
5.31%
Other Expenses
Energy Svcs.
$6,354,613.38
$15,886,585.58
2.23%
5.57%
Purchased Svcs.
$25,438,432.83
8.93%
Benefits
$51,462,939.30
18.06%
Salaries
$167,600,218.13
58.80%

THIS FUND IS USED FOR THE DAY-TO-DAY OPERATION OF
THE SCHOOL SYSTEM. IT PAYS FOR THE MAJORITY OF:


Salaries and Fringe Benefits

Supplies and Materials

Textbooks

Transportation

Utilities

Other Expenditures (Fees, Agreements, Repairs, Equipment, Etc.)
TOTAL BUDGET $308,690,164.80

THIS FUND IS USED TO ACCOUNT FOR FEDERAL GRANT
PROGRAMS, THE SCHOOL FOOD SERVICE PROGRAM AND
THE FEDERAL STIMULUS FUNDS:

Food Service
$25,006,253.14

Federal
$40,803,126.46
(New grants are budgeted as received)

ARRA
$34,021,648.00

THIS FUND IS USED TO ACCOUNT FOR THE
ACCUMULATION OF RESOURCES FOR, AND
PAYMENT OF, GENERAL LONG-TERM DEBT
PRINCIPAL, INTEREST, AND RELATED COST:


Certificates of Participation

Long-Term Leases
TOTAL BUDGET $11,367,225.49
THIS FUND IS USED FOR EDUCATIONAL
CAPITAL OUTLAY NEEDS:

Acquisition - Facilities & Land

Construction & Renovation - Facilities

Acquisition - Major Equipment
TOTAL BUDGET $131,306,909.37

THIS FUND IS PRIMARILY USED TO ACCOUNT FOR
THE BOARD’S SELF-INSURANCE PROGRAMS, LIFE
INSURANCE AND THE WAREHOUSE OPERATIONS:


Auto & General Liability / Worker’s Comp.

Dental / Health / Life

Warehouse Operations
TOTAL BUDGET
$ 5,145,439.00
54,695,045.37
962,550.00
$60,803,034.37
Actual
2008-2009
Actual
2009-2010
Reserved for:
Encumbrances
4%
Encumbrances
$2,352,701
$1,336,715
Local Carryovers
13,994,979
14,418,125
State Required Carryover Programs
4,293,074
7,549,726
Other Restricted
4,267,982
3,005,887
Inventory
1,422,407
1,316,107
10,831,324
10,014,263
$37,162,467
$37,640,823
Unreserved Carryover
Total
Unreserved
27%
Local Carryovers
38%
Inventory
3%
Other Restricted
8%
State Required
20%
45,000
44,384.26
44,130.94
43,698.67
44,000
43,583.39
43,403.96
43,054.84
42,854.79
42,994.68
42,590.87
43,000
41,952.73
42,000
41,004.71
40,264.34
41,000
39,260.21
40,000
39,000
38,000
37,000
36,000
1997-98
1998-99
1999-00
2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
Projected