2009-2010 Approved Operating Budget Services/0910...• Ted Petrucciani, Hinson Middle School principal, was named “Outstanding Principal of the Year” by the Florida PTA for his

i District School Board of Volusia County

District School Board of Volusia CountyDeLand, Florida

2009-2010Approved

Operating Budget

District School Board of Volusia CountyFinancial Services Division

P. O. Box 2118DeLand, FL 32721-2118

UNITED STATES(386) 734-7190

http://myvolusiaschools.org

Through the individual commitment of all, our students will graduate withthe knowledge, skills, and values necessary to be successful contributors to our

democratic society.

ii District School Board of Volusia County

Table of Contents

Introductory Section ……………………………………………...…………….. 1

Executive Summary ………………………………………………………….………….. 3 School Board Members …………………………………………………………………. 28 Principal Officials …………………………………………………………….…………. 30

Organizational Section ………………………………………...…………….…. 31

Organization …………………………………………………………………………….. 32 Division Organization ……………………………………………………………….…... 33 District Mission Statement ………………………………………………………………. 35 Strategic Plan ……………………………………………………………………………. 36 District Goals …………………………………………………….……………………... 38 Selected Goal, Objectives and Associated Budgets ……………………………………. 40 Superintendent’s Philosophy and Goals ..………………………………………………. 42 Basis of Accounting ……………….. …………………………………………………. 44 Basis of Budgeting ……………….. ………………………………………………….…. 45 Fund Structure …………………….. …………………………………………………. 46 Revenue & Expenditure Classifications …………………………………………………. 47 Fiscal Policies ……………………….. …………………………………………………. 48 Budget Process ……………………………………………………………….…………. 52 Capital Outlay Budget Process ……………………………………………….………….. 54 Budget Management …………………………………………………………………….. 57

Financial Section …….……………….………….……………………………… 59

All Funds Summary ……………………………………………………………………... 60 Governmental Funds Summary …………………………………….…………………… 62 Proprietary Funds Summary ………………………………………………..…………… 64 General Fund …………………………………………………………………………… 66 Debt Service Fund ………………………………………………………………………. 68 Debt levels……... ………………………………………………………………………. 69 Capital Projects Funds…………………………………………………….……………... 70 Capital Five-Year Fiscal Forecast …………………………………………….………….. 71 Five-Year Work Program …………………………………………………….…………. 72 School Way Café ……………………………………………………..………………… 74 Special Revenue-Other Federal Programs …………………………………….…………. 75 Special Revenue-ARRA…….. …………………………………………….…………….. 76 Workers’ Compensation Fund …………………………………………….…………….. 78 Property Insurance Fund…….…………………………………………….…………….. 79 Liability Insurance Fund …………………………………………………..….…………. 80 Fleet Insurance Fund ……………………………………………………….…………… 81 Capital Impact on the Operating Fund .………………………………………………… 82

Informational Section ……………………………………………………….….. 85

Major Revenue Sources …………………………………………………………………. 86 FEFP Revenue ……………………………………………………………….…………. 88 FEFP Formula………………………………………………………………………….... 89 FEFP Revenue Summary……………………………………………………………….... 90 5-Year FEFP Analysis …………………………………………………………………. 91

iii District School Board of Volusia County

Table of ContentsObject Summary ………………………………………………………………………… 92 Function Summary ……………………………………………………………………… 93 Millage Rates ……………………………………………………………………………. 94 Rolled-back Rate ……………………………………….……………………………….. 95 Average Homeowner Rates ……………………………………….………….………….. 96 Assessed vs. Market Value ……………………………………………………………… 97 Tax Levies & Collections………………………………………………………………… 98 5-Year Summary ………………………………………………………………………… 99 Debt Overview ……………………………………………………………….…………. 108 Bond Amortization …………………………………………………………………….... 110 Other Debt Schedules …………………………………………………………………... 111 Net Debt Calculation …………………………………………………………………… 112 Capital Project Details …………………………………………………………………... 114 Capital Outlay Overview ……………………………………………………………… 120 3-Year Forecast Assumptions …………………………………………………………… 124 3-Year Forecast …………………………………………………………………………. 125 Student Enrollment Trends & Forecast……………………………………….….……… 129 FTE Forecast …………………………………………………………………………… 130 20-Day Enrollment History……………………………………………………………… 131 Elementary School Formulas …………………………………………………………… 132 Middle School Formulas …………………………………………….………………….. 134 High School Formulas ……………………………………………….…………………. 136 School Non-Salary Timeline & Formulas ……………………………………………….. 139 School Personnel Resource Allocations ………… ……………………………………… 140 Department Personnel Resource Allocations .…………………………………………… 144 District Accomplishments ……………………………………………………………… 148 Performance Accomplishments…………………………………………………………. 150

Divisions/Schools ……………………………………………….……………... 161

School Board ……………………………………………………………………………. 162

Office of the Superintendent …………………………………….……………………… 163 Curriculum & School Improvement Services …………………………………………… 170 Administrative Services …………………………………………………………………. 175 Financial Services ……………………………………………………………………….. 183 Facilities Services ……………………………………………………………………….. 188 Management Information Services ……………………………………………………… 193 Human Resources. ……………………………………………………………………… 197

Schools………………………………………………………………………………….. 201 School Organization Chart……………………………………………………………… 202 Elementary Schools……………………….………………………………..…………… 203 Middle Schools…………………………………………………………….……………. 204 High Schools……………………………………………………………………………. 205 Special Center Schools……………………….………………………………..………… 206

Glossary ………………………………………………………………………….. 207

iv District School Board of Volusia County

1 District School Board of Volusia County

IntroductorySection



Executive Summary

Volusia County is located on the east coast of Central Florida and covers 1,207 square miles, with 47miles of beachfront on the Atlantic Ocean. With a population of approximately 498,000 people, Volusia

County is ranked the 11th largest county in Florida. Volusia is home toa diverse range of ages with approximately 21% of the population age65 or older and 19% under 18. The median age is 42.3 years. Accordingto the U.S. Census Bureau, there are over 199,936 households throughoutthe county with a median income of $46,139 and a per capita incomeof $24,157. Among Volusia residents age 25 or older, 88% graduatedfrom high school and 22% have obtained a bachelor’s degree, including7.6% that have also earned a master’s or doctorate degree. As the largestemployer in the county, Volusia County Schools employs approximately8,224 full and part-time personnel, including more than 4,500 teacherswho are highly skilled professionals, with 44% holding advanced degrees.In addition, 336 teachers have achieved National Board Certification.

Although tourism is a significant contributor to Volusia County’s economy, services, including educationand health, are the primary industry. The preliminary estimate from August 2009, shows Volusia’sunemployment rate to be 11.2%, which was above the national average of 9.7%.

Background on the Volusia County School District

The School District of Volusia County is the 13th largest school district in the state (by enrollment) with74 schools, including 6 charter schools and approximately 62,416 students in Pre-Kindergarten to twelfthgrade. For management purposes, the county is divided into three areas: Northeast, Southeast and West.Each area has an assigned Area Superintendent who supervises the schools in his/her area. VolusiaCounty Schools offer a wide variety of educational programs to all ages. In addition to the manyprograms offered in traditional school settings, the district also operates 14 alternative education sites forstudents with behavioral and/or special needs and physical or emotional limitations. The Teen Parentprograms provide a developmental childcarecomponent for young parents to learn to beresponsible parents and give them the opportunityto complete high school. The English for Speakersof Other Languages (ESOL) program providesspecialized instruction in English to students whoseheritage language is not English. The AdvancedTechnology College (ATC), a charter technicalcareer center, provides high cost technical programsin a single location, and it is open for dual enrollmentto all qualified students. The ATC was created as acollaborative effort among the Daytona StateCollege, the Volusia and Flagler County SchoolDistricts, business and community leaders, and theFlorida Legislature. This facility, which opened inAugust 2001, is designed to provide the area with acenter devoted to technology training that isavailable to both high school and adult students.This partnership is indicative of the community spiritin the area and the awareness of the importance oftechnology to our students.

Demographic Information

Volusia County is the 11th largest county inFlorida, covering 1,207 square miles.


• Advanced mathematics and science courses of study are offered at all middle schools for grades 6-8.• Reinstated the AVID program in eight middle schools and initiated AVID in one additional middle school.• International Baccalaureate programs are offered at two Volusia County high schools.• Multiple Advanced Placement programs are offered at all nine Volusia County high schools.• All Volusia County high schools offer the Superintendent’s Diploma of Distinction program, which recognizes outstanding student academic achievement.• The Early College Program, in partnership with Daytona State College, is available at three west-side

high schools.• All Volusia County high schools and middle schools offer career and technical education courses.• A full range of Exceptional Student Education services is offered in all Volusia County schools.• A wide variety of alternative education programs, services and school locations are offered.• The PSAT program is offered at no charge for all students in grade 10.• All Volusia County middle and high schools offer a variety of foreign language programs.• All Volusia County middle and high schools have a Reading Coach.• Volusia County Schools provide Title I supplemental services to thirty-seven elementary schools, ten middle schools, four high schools, six charter schools and nine schools of placement or choice.• Volusia County Schools provide math, science and writing “Fusion” programs at selected elementary schools.• All middle schools are implementing the College Board’s Springboard program in both language arts and mathematics to accelerate achievement for all students. Six high schools are offering the Spring- board mathematics and/or language arts program.• Nine elementary schools are participating in the “School-wide Plus One Program.”• Staff Development opportunities have been extended to all teachers through on-line learning.• Volusia County high schools provide twenty-nine nationally recognized career academies ranging from Aerospace to Law & Government.• The Advanced Technology College is a partnership with Daytona State College, Volusia and Flagler County School Districts to provide advanced technical programs for youth and adults.• Professional Learning Community Coaching Academies are being provided for selected schools.• All ESOL courses for teachers are available online through the district’s staff development office.• Multiple options are provided for completing reading endorsement requirements with all courses, with the exception of the practicum, offered a minimum of three (3) times a year.• Eight high schools, seven middle schools and twenty-two elementary schools have an instructional support teacher who models and coaches effective instructional and classroom management strategies to teachers with students with disabilities in their classes.• All gifted endorsement courses are available through the district’s staff development office.• Thirty-one elementary schools, thirteen middle schools and three high schools have participated in the Volusia County Behavior Initiative (VCBI).

Educational Programs Offered

The School Board of Volusia County offers a comprehensive and rigorous K-12 curriculum designedto meet the needs of all students. This comprehensive curriculum includes both core and specializedprograms and services, and is aligned with state standards. All Volusia County schools are fully accreditedby the Southern Association of Colleges and Schools Council on Accreditation and School Improvement(SACS CASI). In addition, Volusia County provides certified art, music, guidance and physical educationteachers at all schools. The following is an instructional program summary, highlighting program offeringsfor the 2009-2010 school year:

Executive Summary


Volusia County’s comprehensive curriculum is supported with specific academic goals, essential indica-tors, best practices and benchmarks in the area of academic excellence, access and equity, highperforming instructional staff, and involved families and community.

District Accomplishments

There have also been numerous accomplishments among students, teachers, schools and the district asa whole:

• The School District of Volusia County was rated an “A” District by the State of Florida.• In 2009, ninety-one percent of Volusia County Schools received a rating of “A” or “B” on the

School Accountability Report. In addition, Volusia ranks third in comparison to other large districtssorted by total percent of “A” and “B” schools.

• The Purchasing Department of Volusia County School District received the Award of Excellencein Public Procurement for 2009 from the Florida Association of Public Purchasing Officers,recognizing organizational excellence in procurement including innovation, professionalism,productivity, e-procurement and leadership attributes of the procurement function.

• Volusia’s graduation and drop-out rates rank third with Florida’s other largest school districts, withan 81.9% graduation rate and a 1% drop-out rate in 2007-2008. The 2008-2009 rates will beavailable in the fall of 2009.

• Volusia’s 2009 graduates garnered over $26,900,000 in scholarships.• The Scholastic Reading Counts Enterprise Edition was launched providing more than 40,000 quizzes

to elementary, middle and high schools for the first time.• Volusia County School District received the highest ranking for Department of Juvenile Justice

education programs by the State of Florida.• The SAFARI Montage video-on-demand system was implemented in all schools and district

departments for the integration of video into the curriculum content areas.• Diane Martin-Morgan, school social services manager, was named the “Administrator of the Year”

by the Florida Association of School Social Workers for her outstanding advocacy and innovativecontributions to the advancement of social work.

• Jason Caros, a social studies specialist, received the Mel Miller Outstanding Social Studies Supervisoraward from the National Social Studies Supervisors Association for his excellent history of leadershipto colleagues and the social studies profession.

• Ted Petrucciani, Hinson Middle School principal, was named “Outstanding Principal of the Year”by the Florida PTA for his support and involvement in the PTA.

Executive Summary

Champion Elementary


Executive Summary

Student Achievements

Since 1999, the state of Florida has rated schools based on student performance on the FloridaComprehensive Assessment Test (FCAT) in reading, writing and mathematics. Ratings are based on thepercentage of studentsmeeting high academicstandards in each subject areaas well as on the percentage ofstudents making yearly gains inreading and mathematics. Theperformance of students in thelowest quartile is also calculatedinto school grades. Over thelast eleven testing years andwith increasing accountabilitystandards, the percentage of“A” and “B” Volusia Countyschools has increased from25% in 1999 to 91% in 2009.

Since 1991, Florida’s public school students have participated in statewide writing assessments. Writingprompt scores range from 1 to 6; the scoring rubric is based on four criteria: focus, organization,

conventions, and supportingdetails. The bar graph to theleft shows the performance ofstudents scoring 4 and aboveon the writing prompt; ascore of 4 and above showscompetency in the writingportion of the assessment.

25

61

18

56

42

2

48 48

3

70

27

3

89

11

0

89

11

0

85

13

1

83

16

1

80

14

6

78

22

0

91

4 4

0%

20%

40%

60%

80%

100%

A + B C D + F

Accountability Grades All Schools 1999 - 2009

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

47

56 5652

6862

72 7177 77

61 61 61 59 54

0

10

20

30

40

50

60

70

80

90

2005 2006 2007 2008 2009

FCAT Writing PerformancePercent 4 and Higher

Grade 4 Grade 8 Grade 10


Graduation and Drop-out Rates

Graduation rates are important public school accountability measures. Volusia’s graduation rate hasincreased from 70.10% to 81.9% over the past ten years, using the same system for calculation, whiledrop-out rates have decreased from 1.8 percent in 1999 to 1.0 percent in 2008. This demonstratessuccess in reducing the drop-out rate and increasing the percentage of students attaining high schooldiplomas. Data for 2009 will be reported in late fall.

Executive Summary

5.4 4.6

3.8

3.2 3.1 2.9 3.0

3.53.3 2.6

1.8 1.61.4 1.5 1.4 1.3 1.1 1.4 1.3 1.0

0%

1%

2%

3%

4%

5%

6%

7%

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

State - District Drop-Out Rates

Florida District

60 62 64 68 69 72 72 71 7275

7075 77 82 80 83 83 82 83 82

0%

20%

40%

60%

80%

100%

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

State - District Graduation Rates

Florida District


Executive SummaryDistrict Strategic Plan

A 2008-2013 Strategic Plan for the School District of Volusia County was adopted on June 24, 2008.The plan is a continuous improvement model that is linked to the superintendent’s and school boardgoals. The underlying framework for the strategic plan is to focus on instituting rigor, relevance andrelationships throughout all classes, programs and schools.

The school district utilizes seven (7) Guiding Principles in our strategic plan. The principles are thebackbone of what we believe. Our Guiding Principles are:

1. The principal is the instructional leader for professional learning communities.2. Curriculum is non-negotiable in regard to rigor and relevance.3. Each child will learn.4. The primary focus is on instruction not structure.5. Each school has a unique learning culture.6. Decisions are based on data analysis and research.7. All teachers will provide optimal learning opportunities to ensure that the student will learn.

There are six (6) areas of focus through which district goals were generated: Academic Excellence;Access and Equity; High Performing Instructional and Non-Instructional Staff; Involved Families andCommunity; Safe and Orderly Environment; and Effective Operations. There are nineteen (19) goalsand eighteen (18) objectives that have guided the allocation of financial resources for the district. Theobjectives were established with annual benchmarks that would indicate progress toward achieving thedistrict goals. The goals are listed below with the complete strategic plan provided as an addendum tothe budget.

Academic Excellence

Goal 1: We will continue to support and implement a comprehensive curriculum, which incorporatesthe arts, foreign language, health education and physical education, language arts, mathematics,science, social studies, career and technical education, character education, technology, andsocial development.

Goal 2: We will promote responsible citizenship and prepare all students for work, post-secondary education, and adult living.

Goal 3: We will increase achievement for each and every student as measured by rigorous national, state and local standards.

Access and Equity

Goal 4: We will address the diverse educational needs of all students.

Goal 5: We will ensure effective access to rigorous programs for all students.

Goal 6: While continuing to raise all student academic performance, we will close the achievement gap between identified sub-populations and the general population as a whole.


Executive Summary

High Performing Instructional and Non-Instructional Staff

Goal 7: We will be strong advocates for public education.

Goal 8: We will continue to recruit, retain, develop, and support high performing personnel.

Goal 9: We will continue to foster a climate that promotes professional development for instructional and non-instructional staff.

Goal 10: We will maximize efforts to protect instructional time.

Involved Family and Community

Goal 11: We will continue to provide and encourage a climate in which the involvement of families and community members from diverse cultural backgrounds is valued and welcomed.

Goal 12: We will increase our commitment to family and community partnerships to provide resources and programs to maximize student achievement.

Goal 13: We will involve families and community in our proactive effort to provide a safe, orderly, and well-disciplined environment in our schools and during school activities.

Goal 14: We will communicate district expectations and work collaboratively to support the family’s responsibility to foster academic achievement and appropriate behavior for all students.

Safe and Orderly Environment

Goal 15: We will promote an emotionally, intellectually, and physically safe environment for all students and staff.

Effective Operations

Goal 16: We will focus on excellence in individual and organizational performance.

Goal 17: We will maximize and allocate federal, state, and local resources to implement the District’s Strategic Plan.

Goal 18: We will continue to improve managerial and operational efficiency and effectiveness.

Goal 19: We will foster a climate for all students and personnel that promotes open communication, ethical behavior, shared responsibility, accountability, mutual respect, and lifelong learning.


2009-2010 District Budget

The annual budget process is the key to the development of the School Board of Volusia County’sstrategic plan allowing divisions the opportunity to reassess goals and objectives and the means foraccomplishing them. Even though the budget is reviewed by the Superintendent and School Board inJune, the process begins six months earlier with the projections of student enrollment, calculation ofschool staffing, revenue and expenditure forecasts and departmental needs assessment. The followingprovides a brief description of the various phases of the budget process and time frames in whichbudget preparation takes place:

Planning Phase:The planning stage of the budget process begins in December. The budget calendar is created listingactivities and key dates. Concurrently, senior staff meets to discuss goals and initiatives for the comingyear as well as challenges and opportunities facing the district. Finally, projections and assumptionscrucial to the budgeting process such as program changes, enrollment projections and anticipated changesin funding levels are evaluated.

Budget Development Phase:Based upon the School Board’s priorities and strategic plan, departments develop goals and objectivesfor the budget period. Base salary and benefit budgets, which represent existing service levels, areadjusted for anticipated compensation, health insurance, retirement and tax changes. Division heads arealso asked to evaluate staffing levels necessary to meet their goals and objectives, which may includeshifting, eliminating, adding and changing funding on positions. A continuation budget philosophy isused for department non-salary budgets.

School staffing is calculated based on established formulas and projected enrollment numbers. TheDeputy Superintendents, Area Superintendents, and program staff review each school’s allocation.Appropriate meetings are held to further discuss needs and recommendations. Following changes thepreliminary staffing sheets are provided to the principals for their review. School non-salary budgets areallocated based on an established formula using the guidelines provided in the budget manual. Theprincipal and their school budget committee design a spending plan based on the school’s goals andobjectives.

Budget submission is accomplished electronically for both schools and departments. The BudgetDepartment compiles the information and compares it with the forecasted revenues to ensure a balancedbudget. The budget is then reviewed with the Deputy Superintendent for Financial and Business Servicesand the Superintendent.

Budget Adoption Phase:The preliminary budget is often presented in a workshop to the School Board allowing them to makeadjustments or request further information concerning the district-spending plan. The tentative budgetand TRIM (Truth in Millage) are advertised in the newspaper and then approved after a public hearing inJuly. All final revisions are made and the budget is officially adopted after a hearing held in September.

Budget Amendments Phase:Appropriations are controlled at the object level (e.g., salaries, purchased services, and capital outlay)within each functional activity (e.g., instruction, pupil personnel services and school administration) andmay be amended by resolution at any School Board meeting prior to the due date of the annual financialreport.

Executive Summary


Executive Summary

Budget Highlights

Class Size Reduction Amendment

In November, 2002, Florida voters passed Constitutional Amendment 9, requiring the state legislatureto reduce the maximum class size in Florida’s public schools. The goal set by the amendment to bereached by 2010-2011 is 18 students per pre-kindergarten class through grade three, 22 students percore class in grades 4 through 8, and 25 students per core class in grades 9 through 12. During the 2009legislative session, the school average was extended for the 2009-2010 school year. Volusia CountySchools did meet the requirement for this school year. This year, the state allocated $64.4 million towardmeeting the requirements in Volusia County Schools. If Volusia did not meet the requirements of theamendment, a proportionate share of Florida Educational Finance Program (FEFP) revenue would bemoved to the capital fund.

This year, 2009-2010, is the fourth year districts were required to meet the stated maximum averages atthe school level. Prior to 2005-2006, district averages were required.

American Recovery and Reinvestment Act (ARRA)

The American Recovery and Reinvestment Act (ARRA) was a significant federal legislative measure thataugmented the school district’s budget. Divided into two segments, the stimulus package provided thedistrict with an additional $26.1 million in Title I and Individuals with Disabilities Education Act (IDEA)funds, while the stabilization portion supplied an additional $20.5 million for general fund expenditures.The ARRA funds were a critical component in saving and creating nearly 645 full time equivalent personnel,despite declining state funding.

Critical Needs Operating Millage

Under F.S. 1011.71(3)(b) the spring legislative session provided district school boards throughout thestate the ability to levy an additional 0.25 discretionary ad valorem millage for critical operating or capitalneeds for the next two (2) fiscal years. The Volusia County School Board exercised that option forcritical operating needs, generating an additional $8 million in revenue.

Unreserved Fund Balance Policy

Another significant highlight in 2009-2010 was the school board’s bold decision to approve policy 722which requires the district to maintain a minimum 3% unreserved fund balance with the desirability of5%. This decision adds a more noteworthy dimension of substantive and responsible goal setting in thefiscal process.

Capital Outlay Highlight

The Florida Department of Education is projecting the student population decline to continue for thenext four years. In addition, the sales tax and property tax collections, and impact fees have not metrevenue projections as a result of the deteriorating economic climate. Changing conditions have resultedin a reevaluation of several projects for replacement facilities and additions. At this point in the 10-yearsales tax building program, 81% of the number of scheduled projects have been completed and/orconstruction has commenced. Another 2% is in the design phase. However, 17% has been delayed orplaced on hold. The Capital Budget and the Capital 5-Year Work Program are fiscally balanced asrequired by the Legislature.


Executive SummaryIssues

The District faced several budgetary issues this year.

Enrollment Decline

The Student enrollment declined by 855 students for the 2009-2010 school year. It is anticipated thatenrollment will be flat for next year; however, as factors such as housing, taxes, insurance, theeconomy, jobs and wages stabilize, we should experience years with a small amount of growth. Finalrevenue figures generated by enrollment will not be available until June, 2010 when all surveys havebeen completed.

DCD Impact

A major factor which influences the school district’s new money is the District Cost Differential (DCD).The DCD is a factor used within the FEFP to adjust funding to reflect differing costs of living throughoutthe state. In comparison to Volusia’s neighboring counties, the school district’s DCD of 0.9593 is thesecond lowest in the five county Central Florida area, resulting in fewer new dollars from the state’sfunding formula. In fact, by using the DCD’s from those counties, Volusia would receive an additional$6 - $13 million. For five of the past seven years, the state has provided the District with a DCDsupplement that has averaged $1.4 million per year. This year is the second consecutive year that thedistrict did not receive that supplement.

Health Care

Just as the nation struggles with the ongoing health care debate, the Volusia County School Districtfaces tough decisions when it comes to the rising cost of health care under the fully insured healthinsurance program for its employees. The District has an Insurance Committee which is made up oftwo members from each union (AFSCME, VESA and VTO) and three members from Non-bargaining that constantly explore options throughout the year to preserve the quality of serviceproviders and networks under the health insurance programs while saving as much as possible. TheDistrict has also implemented a Wellness Program for all benefit eligible employees for the plan yearbeginning October 1, 2009, as this has been a proven method of reducing long term costs.

State Revenue Shortfall

Volusia County schools experienced a total operating state budget reduction since September 2007 ofnearly $54 million. Based on the latest State of Florida Long-Range Financial Outlook publication,shortfalls of 11.8%, 22.8% and 20.2% are expected for 2010-2011 through 2012-2013 respectively.The school district has instituted numerous cost reductions and identified targeted cost reductions inorder to balance the budget as is required by law. The federal ARRA (American Recovery andReinvestment Act) funds made it possible to balance the budget without significant reductions inteaching staff. These funds are expected again next year, but then expected to end. In addition, theschool board approved an additional 0.25 mill tax levy as added revenue for critical operating needs.

These are short term non-recurring interventions that over time could have a cumulative adverse effecton maintaining current educational services. Further anticipated FEFP reductions, declining property taxvaluations, combined with increased costs and reduced student membership could also impact personneland services.


Basis of Accounting

Basis of accounting refers to revenues, expenditures, or expenses, being recognized in the accountsand reported in the financial statements. Basis of accounting relates to the timing of themeasurements made, regardless of the measurement focus applied.

The government-wide financial statements are prepared using the accrual basis of accounting, asare the proprietary funds and fiduciary funds financial statements. Revenues are recognized whenearned and expenses are recognized when a liability is incurred, regardless of the timing of therelated cash flows. Property taxes are recognized in the year for which they are levied. Revenuesfrom grants, entitlements and donations are recognized in the fiscal year in which all eligibilityrequirements imposed by the provider have been satisfied.

Governmental fund financial statements are prepared utilizing the current financial resourcesmeasurement focus and the modified accrual basis of accounting. Revenues are recognized in theaccounting period in which they become susceptible to accrual, that is, both measurable andavailable. “Measurable” means the amount of the transaction can be determined and “available”means collectible within the current period or soon enough thereafter to be used to pay liabilitiesof the current period. Significant revenues susceptible to accrual include ad valorem taxes,reimbursable-type grants and interest on investments. The District considers revenues to be availableif they are collected within 60 days of the end of the current fiscal year. Under the modifiedaccrual basis of accounting, expenditures are generally recognized when the related fund liabilityis incurred, except for principal and interest on long-term debt, claims and judgments, andcompensated absences, which are recognized when due. Allocations of cost, such as depreciation,are not recognized in governmental funds.

In applying the “susceptible to accrual” concept to revenues from Federal and State sources, thelegal contractual requirements of the numerous individual programs are used as guidance. Thereare, however, essentially two types of revenues. In one, monies must be expended for the specificpurpose before the District will receive any amounts; therefore, revenues are recognized basedupon the incurrence of the expenditures. In the other, monies are virtually unrestricted as topurpose of expenditure and are usually revocable only for failure to comply with prescribed legaland contractual requirements. These resources are reflected as revenues at the time of receipt orearlier if the “susceptible to accrual” criteria are met. In all cases, monies received before therevenue recognition criteria have been met are reported as deferred revenue.

The Proprietary Funds are prepared under the economic resources measurement focus and theaccrual basis of accounting. Proprietary funds distinguish operating revenues and expenses fromnon-operating items. Operating revenues and expenses generally result from providing servicesand producing and delivering goods in connection with the proprietary funds’ principal on-goingoperations. The principal operating revenues of the District’s internal service funds are chargesfor workers’ compensation, general liability and property insurance. The principal operatingexpenses include salaries and benefits for employees, insurance claims and excess coverage insurance.All revenues and expenses not meeting this definition are reported as non-operating revenues andexpenses.

When both restricted and unrestricted resources are available for use, it is the District’s policy touse restricted resources first and then unrestricted resources as they are needed.

Executive Summary


Basis of Budgeting

The Board follows procedures established by Chapter 1001.51, Florida Statutes and State Board ofEducation Administrative Rules, Chapter 6A-1, in establishing budget balances for governmental fundsas described below:

Budgets are prepared, public hearings are held and original budgets are adopted annually for allgovernmental fund types in accordance with procedures and time intervals prescribed by law and StateBoard of Education rules. When the tentative budget is prepared according to Florida Statute 1011.02,the proposed expenditures, plus transfers, and balances shall not exceed the estimated income, transfersand balances. The budget and each of the parts thereof shall balance.

The legal level of control is at the functional level (e.g., instruction, pupil personnel services and schooladministration) with control exercised at the object level (e.g., salaries, purchased services and capitaloutlay) within each function. Appropriations are amended accordingly by resolution at any School Boardmeeting prior to the due date of the annual financial report.

Budgets are prepared using the same modified accrual basis as is used to account for governmental funds.Budgetary information is integrated into the accounting system and, to facilitate budget control, budgetbalances are encumbered when purchase orders are issued. Appropriations lapse at fiscal year-end andencumbrances outstanding are honored from the subsequent year’s appropriations. When the tentativebudget is prepared according to Florida Statute 1011.02, the proposed expenditures, plus transfers,and balances shall not exceed the estimated income, transfers and balances. The budget and eachof the parts thereof shall balance.

Fund Types

The District reports the following governmental funds:

General Fund - used to account for all financial resources except those required to be accounted for inanother fund. The General Fund is supported by taxes, fees and other revenues that may be used for anylawful purpose. Also called the Operating Fund.

Debt Service Fund - used to account for the accumulation of resources for, and the payment of, debtprincipal, interest and related costs on long-term debt.

Capital Outlay Fund - to account for financial resources to be used for the acquisition, constructionand renovation of capital facilities. Major capital outlay fund sources include local capital millage, salestax, impact fees, PECO and classrooms for kids (class size reduction).

Special Revenue Funds - used to account for the proceeds of specific revenue sources (other thanspecial assessments, expendable trusts, or for major capital projects) that are legally restricted toexpenditures for specific purposes. Use of Special Revenue funds is required only when legally mandated.In Florida school districts, Special Revenue Funds should include federal categorical aid and a FoodService Fund.

Additionally, the District reports the following proprietary fund type:

Internal Service Funds – to account for the District’s individual self-insurance programs.

Executive Summary


Appropriations total $427.14 milliondollars, which is a decrease of 5.6%above last year’s actual expenditures.Eighty-three percent of the budget isused to cover the cost of employeecompensation and benefits. At thistime, all collective bargaining has notbeen completed. The District alsoanticipated $2.0 million in McKayScholarship students. The district isutilizing 96% of the budget to coverschool costs and 4% for districtoperations. The functions for districtoperations include the School Board,General Administration, FacilitiesAcquisition and Construction, FiscalServices, Administrative TechnologyServices and Central Services.

General Fund

This fund provides for the day-to-day operations of the District and is used to account for all financialresources except those that must be accounted for in another fund. Local ad valorem taxes, FloridaEducation Finance Program (FEFP) and state categorical programs constitute the primary revenuesources of the General Fund.

The General Fund budget for the2009-2010 school year is $445.49million, a decrease of 6.8% over theprevious year’s actuals. Federalsources account for less than 1% ofthe revenue. State sources accountfor 49%, with the remaining 50%coming from local sources.Additionally, funds are transferred inaccordance with State guidelines,from capital funds to assist insupporting on-going maintenanceoperations. The majority of thetransfer from Capital Outlay fundsis used to fund maintenance costs.

Executive Summary

General Fund Actuals Budget Increase/Revenues(in millions) 2008-2009 2009-2010 (Decrease)

Federal 2.58$ 1.95$ (0.63)$

State FEFP 115.16 127.55 12.39

Categoricals 84.85 67.15 (17.70)

Miscellaneous State 5.23 1.40 (3.83)

Property Taxes 220.27 201.10 (19.17)

Interest 1.76 0.40 (1.36)

Indirect Cost 1.89 2.65 0.76

Miscellaneous Local 8.82 1.85 (6.97)

Transfers In 19.27 19.21 (0.06)

Non-Revenue Receipts 0.58 - (0.58)

Beginning Fund Balances 17.41 22.23 4.82

Total 477.82$ 445.49$ (32.33)$

General Fund Actuals Budget Increase/Expenditures(in millions) 2008-2009 2009-2010 (Decrease)

Salaries 294.32$ 267.60$ (26.72)$

Benefits 94.58 87.65 (6.93)

Purchased Services 29.01 31.70 2.69

Energy Services 14.36 16.99 2.63

Materials & Supplies 12.78 16.97 4.20

Capital Outlay 1.57 0.88 (0.69)

Other Expenses 5.97 5.35 (0.62)

Total Appropriations 452.59 427.14 (25.45)

Transfers Out 3.00 - (3.00)

Ending Fund Balances 22.23 18.35 (3.88)

Total 477.82$ 445.49$ (32.33)$


Debt Service Funds

These funds are used to account for theaccumulation of resources for thepayment of principal and interest ongeneral long-term debt. Major sourcesof revenue for these funds include thenon-voted capital outlay millage levy,State Board of Education revenue,impact fees and the one-half cent salestax revenue. The Debt Service budgetfor 2009-2010 is $119.13 million.

Debt instruments are issued to finance new school construction, renovate existing facilities, as well asfacilitate major purchases such as computers and phone systems. In addition, the District is continuallyreviewing opportunities to reduce existing debt service by restructuring or refinancing existing obligations.

There are currently four (4) Capital Outlay and Debt Service (CO&DS) bonds outstanding. One willclose in fiscal year 2009-2010.There are no Certificates ofParticipation scheduled in fiscalyear 2009-2010.

In the 2008-2009 ending fundbalance, about $50 million isreserved in escrow for a bondrefunding that will refund in2009-2010 and the Sales TaxBonds payments that arerequired early in the fiscal yearbefore collections haveaccumulated.

Executive Summary

High School “DDD”

Debt Service Actuals Budget Increase /

Expenditures (in millions) 2008-2009 2009-2010 (Decrease)

Redemption of Principal 27.31$ 28.88$ 1.57$ Interest 28.09 24.31 (3.78) Dues and Fees 0.04 - (0.04) Miscellaneous Expense - - - Payment to Refund Bond Excrow - - - Transfers to General Fund - - -

Ending fund balances 65.53 65.94 0.41 Total 120.97$ 119.13$ (1.84)$

Debt Service Actuals Budget Increase /

Revenue (in millions) 2008-2009 2009-2010 (Decrease)

State Sources 1.97$ 2.00$ 0.03$ Local Sources 1.35 - (1.35) Transfers from Capital Fund 51.53 51.60 0.07 Proceeds of Refunding Bonds - - - Beginning Fund Balances 66.12 65.53 (0.59)

Total 120.97$ 119.13$ (1.84)$


Executive Summary

Capital Outlay Funds

These funds are used for theacquisition or construction ofcapital facilities and equipment.

Anticipated revenues for 2009-2010 are less than the prior year.The major sources of localrevenue are Ad Valorem Taxesand the half-cent Sales Tax.Other local sources are ImpactFees and Interest Income. Statefunding is through PublicEducation Capital Outlay(PECO), a gross tax on utilitiesand Capital Outlay and DebtService (CO&DS) derivedfrom a tax on auto tags. Thetotal Capital Outlay Fundsbudget for 2009-2010 is$286.34 million.

Appropriations, comprised of facilities projects for buildings and fixed equipment $87.40 million,remodeling and renovations $28.87 million, and land for construction projects $.62 million, along withfurniture fixtures and equipment $27.87 million, are the largest portion of the capital outlay budget.

Transfers to the debt service fund$70.81 million are the secord largestitem in the 2009-2010 capital budget.The payments are for priorconstruction projects and the annualappropriation is determined by thedebt service amortization scheduleand bond covenants. Transfers to thegeneral fund constitute the secondlargest appropriation requests. Theseare for state qualified maintenanceexpenditures, copy equipment leasesand property insurance. Due to thereduced revenue projections, theconstruction of buildings,remodeling and renovation projects,and furniture and equipmentpurchases are being curtailed.

Projects in progress are listed in detailin the Capital Project Details portion of the Informational Section. The ending fund balance for 2009-2010 of $54.86 million includes funds for contingencies and reserves.

Capital Outlay Actuals Budget Increase /Revenue (in millions) 2008-2009 2009-2010 (Decrease)

CO&DS distributed to district 0.33$ 0.30$ (0.03)$ Interest on undistributed CO&DS 0.02 0.02 - PECO Fixed Capital Outlay 1.44 - (1.44) PECO Maintenance 2.61 0.95 (1.66) Charter School Capital Outlay 0.39 - (0.39) Other state sources 0.11 - (0.11) Ad valorem taxes 67.60 47.84 (19.76) Sales tax 30.30 30.50 0.20 Interest income 5.35 3.50 (1.85) Impact fees 3.78 3.80 0.02 Local grants and other local sources 0.45 - (0.45) Total Revenues 112.38 86.91 (25.47) Projects in Progress 224.17 123.26 (100.91) Beginning fund balances 71.44 76.17 4.73 Total 407.99$ 286.34$ (121.65)$

Capital Outlay Actuals Budget Increase /Expenditures (in millions) 2008-2009 2009-2010 (Decrease)

Library books 0.09$ -$ (0.09)$ Audio visual materials 0.33 - (0.33) Buildings and fixed equipment 78.42 87.40 8.98 Furniture, fixtures, and equipment 15.72 27.87 12.15 Motor vehicles 3.22 - (3.22) Land 0.20 0.62 0.42 Improvements other than buildings 15.97 15.33 (0.64) Remodeling and renovations 23.39 28.87 5.48 Computer software 0.42 0.58 0.16 Project Totals 137.76 160.67 22.91 To General Fund 19.27 19.21 (0.06) To Debt Service Funds 51.53 51.60 0.07 Transfers Total 70.80 70.81 0.01 Projects in Progress 123.26 - (123.26) Ending fund balances 76.17 54.86 (21.31)

Total 407.99$ 286.34$ 1.61$


Special Revenue - Food Service

School Way Cafe, the food serviceprogram for the school district, providesmeal service to students through theNational School Lunch Program, theSchool Breakfast Program, the FederalAfter School Snack Program and theSummer Food Program. Additionally, anextensive a la carte program is availablein secondary schools. The budget for the2009-2010 school year is $28.91 million,an increase of $0.74 million over theprevious year’s actual expenditures. Noneof the School Way Cafe budget is derivedfrom local tax dollars.

The School Way Cafe program serves more than 31,000lunches and 9,000 breakfasts daily, in addition to morethan $4.0 million in a la carte and other sales annually.Currently, lunch prices are at $1.75 in elementary schoolsand $2.00 in the secondary schools. Breakfast is $1.00 forall students. Free or reduced price meals are provided tostudents whose families meet the federal income guidelines.

Executive Summary

Food Service Fund Actuals Budget Increase/

Revenues (in millions) 2008-2009 2009-2010 (Decrease)

Federal Through State 15.27$ 15.05$ (0.22)$

State Supplements 0.37 0.37 -

Local Sources 8.29 8.37 0.08

Tranfers In 0.01 - (0.01)

Reserve for Inventory 1.18 1.77 0.59

Beginning Fund Balances 3.05 3.35 0.30

Total 28.17$ 28.91$ 0.74$

Food Service Fund Actuals Budget Increase/

Expenditures (in millions) 2008-2009 2009-2010 Decrease

Salaries 7.66$ 7.83$ 0.17$

Benefits 4.38 4.74 0.36


Energy Services 0.10 0.11 0.01

Materials and Supplies 9.23 10.17 0.94

Capital Outlay 0.15 0.37 0.22

Other 0.69 0.68 (0.01)

Reserve for Inventory 1.77 1.77 -

Ending Fund Balances 3.35 1.90 (1.45)

Total 28.17$ 28.91$ 0.74$


Executive Summary

This funding comes from federalsources that are to be used to providespecific educational resourcesadministered by the School Board.The three major programs are theElementary and Secondary EducationAct, Title I and Title V Programs($25.4 million), the Individuals with Disabilities Act (IDEA) ($15.5 million), and the Teacher and PrincipalTraining and Recruiting – Title II, Part A, No Child Left Behind (NCLB) ($3.4 million).

Title I is a federally funded program designed to ensure that allchildren have a fair, equal, and significant opportunity to obtainan education of the highest quality and reach, at minimum,proficiency on challenging state achievement standards and stateassessments. It is designed to improve reading, writing, andmathematics. Individuals with Disabilities Act (IDEA) is a federallyfunded program that provides services for students with disabilitiesthat negatively impact educational outcomes. The Teacher andPrincipal Training and Recruiting grant is a federally fundedprogram that is part of the No Child Left Behind Act (NCLB).The purpose of these funds is to increase student academicachievement through strategies such as improving the quality ofteachers and principals, increasing the number of highly qualifiedteachers and principals, and to hold local educational agencies

and schools accountable for improvements in student academic achievement.

The district has received a grant from the United States Department of Education for Teaching AmericanHistory with a budget of $0.91 million over a three year period. This program is designed to raisestudent achievement by improving teachers knowledge and understanding of and appreciation fortraditional United States history. By helping teachers to develop a deeper understanding and appreciationof United States history as a separate subject matter within the core curriculum, these programs willimprove instruction and raise student achievement.

The Special Revenue – Other budget forthe 2009-2010 school year is $47.44million, a increase of $12.0 million, or34%, over the previous year’s actualexpenditures. Grants will be added oramended to the budget throughout thefiscal year as awards are received.

Special Revenue - Other

Special Revenue - Other Actuals Budget Increase/


Salaries 21.15$ 26.05$ 4.90$

Benefits 5.93 5.79 (0.14)


Energy Services 0.01 - (0.01)

Materials & Supplies 1.01 4.33 3.32

Capital Outlay 0.30 0.13 (0.17)

Other Expenses 1.87 1.84 (0.03)

Total Expenditures 35.44$ 47.44$ 12.00$

Special Revenue - Other Actuals Budget Increase/Revenues (in millions) 2008-2009 2009-2010 (Decrease)

Federal Direct -$ 0.91$ 0.91$ Federal Through State 35.44 46.53 11.09 Total Revenues 35.44$ 47.44$ 12.00$


Special Revenue - American Recovery and Reinvestment Act (ARRA)

Executive Summary

The Special Revenue – ARRA (AmericanRecovery and Reinvestment Act) funds havebeen allocated in two categories. The twocategories include the ARRA State FiscalStabilization and the ARRA Stimulus Funds.The two components of the Stabilizationprogram are the Education StabilizationFund and the Government Services Fund.The Stabilization program is a new, one-time appropriation that the U. S. Department of Educationawarded to Governors to help stabilize State and Local budgets in order to minimize and avoid reductionsin education and other essential services, in exchange for a State’s commitment to advance essentialeducation reform in four areas:

(1) making improvements in teacher effectiveness and in the equitable distribution of qualified teachers for all students, particularly students who are most in need;

(2) establishing pre-K-to-college-and-career data systems that track progress and foster continuous improvement;

(3) making progress toward rigorous college- and career-ready standards and high-quality assessments that are valid and reliable for all students, including limited English proficient students and students with disabilities;

(4) providing targeted, intensive support and effective interventions for the lowest-performing schools

The Stimulus program appropriated new funding for the Individuals with Disabilities Education Act(IDEA) and Title I programs to help ensure that children with disabilitites and students in provertysituations have equal opportunity for public education. There are other Stimulus allocations such asHomeless Children and Youth, Enhancing Education Through Technology and the Equipment Assistance

for School Way Cafe. The Stimulusfunding is being provided for two years.

The overall goal of the AmericanRecovery and Reinvestment Act of 2009is to stimulate the economy in the shortterm and invest in education and otherpublic services to ensure the long-termhealth of our nation. The Special Revenue- ARRA budget for the 2009-2010 schoolyear is $46.58 million. The largestallocation in these funds are the State FiscalStabilization funds, which make up 44%of the allocation.

Special Revenue - ARRA Actuals Budget Increase/


Salaries & Benefits -$ 39.29$ 39.29$

Purchased Services - 4.02 4.02

Energy Services - 0.03 0.03

Materials & Supplies - 0.15 0.15

Capital Outlay - 1.62 1.62

Other Expenses - 1.47 1.47

Total Expenditures -$ 46.58$ 46.58$

Special Revenue - ARRA Actuals Budget Increase/

Revenues (in millions) 2008-2009 2009-2010 (Decrease)

Federal Direct -$ -$ -$

Federal Through State - 46.58 46.58

Total Revenues -$ 46.58$ 46.58$


The Internal Service funds are used to account for and finance uninsured risks of loss for workers’compensation, property insurance, general liability and fleet insurance. One hundred percent of therevenues for these funds are provided from other district funds.

Internal Service Funds

Internal Service Actuals Budget Increase/Expenditures (in millions) 2008-2009 2009-2010 (Decrease)

Salaries 0.10$ 0.15$ 0.05$ Benefits 0.37 0.43 0.06 Purchased Services 4.08 4.15 0.07 Material & Supplies 0.01 - (0.01) Other Expenses 0.75 1.33 0.58 Ending Fund Balances 7.92 7.92 - Total Expenditures 13.23$ 13.98$ 0.75$

Internal Service Actuals Budget Increase/Revenues (in millions) 2008-2009 2009-2010 (Decrease)

Operating Revenues 6.48$ 6.06$ (0.42)$ Transfers In 3.00 - (3.00) Non-Revenue Sources 0.02 - (0.02) Beginning Fund Balances 3.73 7.92 4.19 Total Revenues 13.23$ 13.98$ 0.75$

The Internal Service budget for the 2009-2010 school year is $13.98 million, an increase of $0.75million, or 5.67%, over the previous year’s actual expenditures.

Executive Summary


General Fund Budget Forecast

A three-year budget forecast has been prepared for all governmental funds (see details in the InformationalSection). The assumptions are based on historical trends and knowledge of current educational initiativesat the legislative level such as meeting the requirements of the Class Size Reduction Amendment. Amajor factor making revenue projections difficult is the end to the ARRA Stabilization allocation in 2010-2011. Also, the additional 0.25 critical needs millage will require the voters to agree to continue the extraquarter mill for 2011-2012. Revenues are projected to increase approximately 5% over this three-yearperiod, based on the assumption that the ARRA-Stabiliztion revenue will be replaced. Many of the costssuch as additional teaching staff, health insurance, retirement rate and utility costs will see much higherincreases.

Capital Fund Budget Forecast

Due to the continuing economic down turn and declining student enrollment, the budget and three-yearforecast for capital expenditures are being curtailed. Priority is given to existing schools to maintain a safeand productive space for the students and staff. Technology will continue to be emphasized to allow thestudents the opportunity to function at the highest level.

The full picture of the capital budget can be seen in the five-year plan in the Informational Section. TheCapital Outlay Five-Year Budget Plan is built around the Facilities Five-Year Work Program. The firstyear of the five-year plan is the budget for the next year and the remaining four years are fiscal forecastsof revenues necessary to accomplish the facilities work program. The Public School Capital OutlayProgram Act of 1997 requires that the school district prepare a Five-Year District Facilities Work Programbefore adopting the annual capital outlay budget. The purpose of the district facilities work program isto keep the School Board and the public fully informed as to whether the district is using its capitalresources to meet the essential needs of the students.

Executive Summary

Capital Fund Budget Forecast Forecast Forecast

Expenditures (in millions) 2009-2010 2010-2011 2011-2012 2012-2013

New Construction -$ -$ 1.12$ 0.97$

Projects at Existing Schools 23.61 16.35 15.14 10.59

Facilities Management 3.00 3.00 3.00 3.00

Technology 9.00 9.00 9.00 9.00

System Wide Equipment 1.80 1.80 1.80 1.80

Buses - - - -

Total 37.41$ 30.15$ 30.06$ 25.36$

General Fund Budget Forecast Forecast Forecast

Expenditures (in millions) 2009-2010 2010-2011 2011-2012 2012-2013

Salaries 267.60$ 257.20$ 261.80$ 257.15$

Benefits 87.65 95.30 100.60 104.82

Purchased Services 31.70 33.25 33.25 34.85

Energy Services 16.99 17.97 18.96 19.96

Material & Supplies 16.97 16.96 17.94 18.93

Capital Project 0.88 1.04 0.85 0.65

Other Expenditures 5.35 6.66 7.00 7.33

Total 427.14$ 428.38$ 440.40$ 443.69$


Executive Summary

The Facilities Work Program and the Capital Outlay Five-Year Budget Plan provide the School Boardand the public a detailed plan of the capital outlay revenues and the intended use of those revenues.

The Five-Year Budget Plan will utilize over $904 million in new estimated capital revenues, borrowingand balances over the five-year period ending June 30, 2014. The district is experiencing a steady declinein student enrollment and the economic down turn continues to linger. Thus, the new school constructionprojects will be deferred until these two areas of concern improve. Of the $79 million scheduled forthe five-year construction program, $77 million is scheduled for the last year of the program in 2014.

The largest part of the available resources will go for debt service payment on construction completedin the past. Over $263 million is scheduled for principal and interest payments over this five-year period.As the district’s schools age, it is imperative that proper renovations, repairs, along with appropriateremodeling to accommodate current programs, be kept up to date to insure buildings function for theiruseful life. The Five-Year Fiscal Plan provides $75 million for these types of projects.

In addition, the district is committed to improving its technology capabilities by providing up-to-dateequipment for the students and staff to prepare them for the future and make them more productive.The plan calls for $45 million to be spent on technology and an additional $16 million for replacingbuses, maintenance vehicles and equipment throughout the district on a reasonable replacement cycle.This Five-Year Plan calls for $15 million for facilities management which will be spread to the variouscapital projects that are handled by the Facilities Department.

The second largest appropriation is for general maintenance, liability insurance on the district buildingsand rental of copying equipment. During the Five-Year Plan, this $96 million will be transferred to thegeneral fund and the expenditures are recorded there for accounting reasons. As the graph belowshows, the district still has thirty-eight percent of its buildings over 30 years old. Many of these olderschools have had extensive renovations done to them but the core building still needs proper maintenanceto remain functional until they can be replaced.

-

5

10

15

20

25

30

35

40

0 - 10 11 - 20 21 - 30 31 - +

Age of Schools (Years)

24%

18% 20%

38%

Aging School Buildings


Executive SummaryRevenue and Expenditure Trends

Over the past five years, expenditures have exceeded revenues due to increases in salaries, health insurance,terminal leave, and utility cost. Significant state revenue shortfalls have resulted in a need to reduce manyservices and programs.

Almost all position categories have decreased with some of the major reductions in classroom teachers,ESE Paraprofessionals, Kindergarten Paraprofessionals, clerical staff, School Way Cafe dining roomaides and custodial staff. Non-salary budgets for some instructional programs were reduced or eliminated.Examples of these include Academic Excellence, Apex/Odyssey, AVID Program, ESOL CertificationWorkshops, Excellence in Attendance Awards, Museum of Arts and Science, Pioneer Settlement for theCreative Arts, Summer Guidance Hours, Testing Supplies, and Volusia County Behavioral Initiatives.These reductions have allowed salary increases of 21.5% over this 5-year period with the goal of increasingteacher salaries to the national average. During the same timeframe, inflation increased over 10.89%,

s t u d e n tg r o w t hreduced by4.6% and

p e r p u p i lspend ingincreased16.88%.

$-

$100

$200

$300

$400

$500

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

414457 476

441404

429484 491

453427

Revenue vs. Expenditure (in millions)

Revenue Expenditures

‐25.00%

‐20.00%

‐15.00%

‐10.00%

‐5.00%

0.00%

5.00%

10.00%

15.00%

20.00%

25.00%

Inflation Salaries Per Pupil Costs

Students Positions

Five Year Trend(% Change)


Tax Base and Rate Trend

The proposed millage rate is 7.805 mills. The 6.305 mills operating budget portion of the millageincludes the required local effort of 5.307 mills set by the State in order for local districts to participatein the Florida Education Finance Program (FEFP). Also included are the discretionary millage (0.748mills), which includes 0.25 mills that can be used flexibly either in capital or general fund. The additionaldiscretionary millage was rolled into the Required Local Effort millage for 2009-2010. A new criticalneeds millage (0.25 mills), requiring a super majority vote by the School Board, was levied for operatingpurposes.

Florida Statutes require the computation of a percentage increase over the rolled-back millage rate. Therolled-back millage rate is defined as the property tax levy that would, after the value of new constructionis deducted, produce the same amount of revenue as last year. The 2009-2010 millage rate is 12.98%below the rolled-back rate. Debt service millage is not included in this calculation.

No additional millage is required on the sinking fund for debt service on General Obligation Bonds(GOBs). Also, no additional GOBs are planned at the present time. The last GOBs that were approvedin 1986 were refunded twice to save the taxpayers interest expense. The last refunding on the GOBs wasdone in 2001 and the public realized a savings of approximately $2.6 million in interest cost over thebalance of the bonds. This GOB issue was paid in full in fiscal year 2006-2007.

Inflation Trends

Inflation impacts an individual’s budget for goods and services such as food, clothing, appliances, medicalcare and utilities. Inflation has the same effect on the school district budget as it does on householdbudgets but on a much larger scale. It increases the cost of books, paper, utilities, and maintenance andrepair costs. During the past five years, inflation has averaged more than 2.63% annually.

Executive Summary

Salary Inflation

2004-2005 3.03% 2.53%

2005-2006 6.00% 4.32%

2006-2007 7.50% 2.69%

2007-2008 5.00% 5.02%

2008-2009 0.00% -1.43%

Salary Increases vs. Inflation


Executive Summary

Student Demographic Trends

Changes in student demographics from September, 2008 to September, 2009 are highlighted by adecrease in the number of students that are White (-2.48%), Black (-2.24%), Mixed (-3.86%), and AmericanIndian (-9.22%), and an increase in the number of students that are Asian (1.69%) and Hispanic (0.64%).Approximately 37.0% of the district’s students are minority members.

Between school years 2008-2009 and 2009-2010, students with disabilities increased by 1.13% and studentsreceiving services for English for Speakers of Other Languages (ESOL) decreased by 2.08%.

Student Enrollment Trends

Volusia County Schools grew by 1,157 students during the ten-year period of 2000-2001 through 2009-2010, or 1.85%. In 2000-2001, the growth rate was 1.61% followed by varied rates influenced bystorms and the scholarship program. In most recent years, the growth rate has turned negative. For the2009-2010 school year, the growth is -855 or -1.35%. It is important to remember that a historicalcohort model is used in forecasting enrollment. As factors outside the model change, they will be pickedup in the model the following year. Some of the variables that may affect the growth rate are as follows:

• Economy and Security (migration) and natural occurrences such as weather• Corporate and McKay Scholarships (leaving or returning to public school)• Enrollment in Home School/Non-Public School/Virtual School• Birth rate• Housing• Graduation Requirements• Driver’s License Requirements• Adequate Yearly Progress (AYP-Choice)• High school credit requirements/Retention Rate

P=Projections

59,000

60,000

61,000

62,000

63,000

64,000

65,000

66,000

67,000

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

2010-11 P

2011-12 P

2012-13P

2013-14 P

Student Enrollment and Projections


Personnel Resource Allocations

As the largest employer in the county, Volusia County School District employs approximately 8,224 full andpart-time employees, including almost 4,500 teachers who are highly skilled professionals, with 44% holdingadvanced degrees. Volusia’s teachers are among the nation’s finest with over 336 Volusia County teachersearning National Board Certification.

Amounts shown are in full-time equivalents rather than head counts

In the past five years, there have been several significant changes in staffing:

• Decreased the formulas in grades 4-5 to meet the requirements of the Class Size Reduction Amendment, resulting in an increase of approximately 20.0 teachers in the elementary schools• Separated enrollments in the Basic program in middle and high schools to distinguish Core from Non-Core, to assist in meeting the requirements of the Class Size Reduction Amendment• Although the formulas have decreased to meet the requirements of the Class Size Reduction Amendment, the allocation for middle school teachers has only increased by 2.7 FTE, due to enrollment decline• Decreased high school teachers by 120.6 FTE, due to enrollment decline and because of the change in school schedules from 4 x 4 blocks to a 7-period day in seven of our nine high schools• Eliminated Kindergarten Paraprofessionals in 2007-2008, a reduction of 92.4 FTE• Adjusted the formula for Paraprofessionals in milder Exceptional Student Education (ESE) categories as part of the Least Restrictive Environment (LRE) in 2007-2008. This, coupled with the enrollment decline we have experienced, has resulted in a decrease of 113.2 FTE• Custodial staff in the schools has decreased by 41.0 FTE as a result of the implementation of a more efficient grounds program• Reduced Department positions by 10% in 2008-2009 and 5% in 2009-2010, resulting in a decrease of 247.0 FTE

Executive Summary

In 2009-2010, school positions remained static, mostly because of ARRA. In contrast, non-schoolpositions continue to decrease in an effort to maintain a balanced budget.

Budgeted Positions 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Elementary 3,336.9 3,514.2 3,305.8 3,012.1 3,111.5

Middle 1,515.7 1,520.5 1,492.7 1,401.1 1,384.8

High 2,006.9 2,093.5 2,063.4 1,759.1 1,715.8

Special Centers 369.7 356.4 385.0 332.8 139.5

School-wide 124.3 121.4 121.3 110.6 265.7

Department 1,559.5 1,597.4 1,590.7 1,416.6 1,318.4

Total 8,913.0 9,203.4 8,958.9 8,032.3 7,935.7

-16.00%

-10.00%

-4.00%

2.00%

8.00%

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Percent Change in S tudent E nrollm ent and S taffing L evels

Stud en ts Sch oo l Position s N o n-Sch oo l Po sition s


School Board Members

Ms. Candace Lankford

Ms. Lankford graduated from Stetson University in 1999 with abachelor’s degree in political science. She has served since 1992 as aschool advisory council member at the elementary, middle, and highschool levels. She also served as chairman of the West VolusiaHospital Authority Advisory Board and chairman of the StetsonUniversity School of Business Foundation Board. Ms. Lankfordrepresents District 1, northwest Volusia County including theDeLand, Lake Helen, Orange City, Pierson and Seville areas.

Mrs. Diane Smith

Mrs. Smith has been an active volunteer in Volusia County schoolssince moving to the area in 1990. She has served on school PTAs aswell as serving as President of the Volusia County Council of PTAsand as a Vice-President on the Florida PTA. She has also served onthe School Advisory Committees at Timbercrest Elementary, GalaxyMiddle and Deltona High and on the District Advisory Committee.Mrs. Smith represents District 5, southwest Volusia Countyincluding the DeBary, Deltona and Osteen areas.


School Board Members

Ms. Judy Conte

Ms. Conte graduated from Seabreeze High School and received herbachelor’s degree from Florida State University. She served over 20years as a PTA and school advisory council leader. She was an Englishteacher at Seabreeze High School and was coordinator of FUTURES’Volusia Compact: Adopt-A-Future program. Currently, Ms. Conte servesas Executive Director of the Volusia County Literacy Council. Ms. Conterepresents District 4, northeast Volusia County including the OrmondBeach and Holly Hill areas and the northern parts of Daytona Beach.

Dr. Al Williams

Dr. Al Williams has a life-long commitment to education, bothpersonally and professionally. He is a former teacher and professorand worked as an educational consultant for low performing highschools for Chicago Public Schools. Dr. Williams was executivedirector of the personnel department for the Austin IndependentSchool District and served eight years as a Volusia County SchoolBoard member (1984-1992). He holds a doctoral degree in educationaladministration from Columbia University, a master’s degree from bothNortheastern University and Embry-Riddle Aeronautical University,and a bachelor’s degree from St. Mary’s College, MN. Dr. Williamsrepresents District 2, including the greater Daytona Beach area, SouthDaytona, and parts of the Port Orange area.

Mr. Stan Schmidt

Mr. Schmidt earned his Bachelor’s degree from Drake University in DesMoines, Iowa, and works as a CPA at his Daytona Beach firm, Balaban& Schmidt. Mr. Schmidt has been extremely active as a representativeof the Spruce Creek High School Advisory Committee, the DistrictAdvisory Committee and the Project Oversight Committee. Mr. Schmidtrepresents District 3, southeast Volusia County including parts of thePort Orange area and the Edgewater, New Smyrna Beach, Oak Hill andSamsula areas.


Dr. Margaret A. SmithSUPERINTENDENT OF SCHOOLS

________________________________________________________________________________

Principal Officials

Dr. Christopher Colwell Deputy SuperintendentInstructional Services

Timothy Huth Deputy SuperintendentOperations and Governmental Affairs

Dr. Robert Moll Deputy SuperintendentFinancial and Business Services

Dr. Mary Patt Kennedy Area Superintendent

Louis R. Menendez Area Superintendent

Stanley Whitted Area Superintendent

Peromnia Grant Assistant SuperintendentPersonnel Services

Richard Kizma, Esquire Chief Counsel for Labor Relations,Contract Services and Policy Development

Bill Tindall Executive DirectorManagement Information Services

Saralee Morrissey Director, Site Acquisition andIntergovernmental Coordination

Russ Tysinger Director, Maintenance and Operations

Nancy Wait Director, Community Involvement andInformation Services


OrganizationalSection


Volusia County is located on the east coast of Central Florida and covers 1,207 square miles, including 47miles of beachfront. Volusia County School District is the 13th largest district in the state with 74 schoolsand approximately 62,416 students in Pre-Kindergarten to twelfth grade. The schools and centers arelisted below.

Educational Programs

The School District of Volusia County offers a K-12 curriculum designed to meet the needs of allstudents. This comprehensive curriculum includes both core and specialized programs and services andis aligned with student needs. All Volusia County schools are fully accredited by the Southern Associationof Colleges and Schools and the District provides certified Art, Music, Guidance and Physical Educationteachers at all schools.

There are a variety of programs offered to K-12 students such as:

• International Baccalaureate program at two high schools• Advanced Placement programs at the high schools• All graduating seniors have the opportunity to receive the Superintendent’s Diploma of Distinction, which recognizes outstanding academic achievement• The Early College Program, in partnership with Daytona State College, has been expanded to all Volusia County high schools• A wide variety of literacy programs at all high schools• Title I supplemental services for many elementary, middle and high schools

Besides the various programs offered to K-12 students, Pre-kindergarten services include: programs forthe babies of teen parents who are progressing toward achieving high school diplomas; programs forthree and four-year-old disabled children; students and services for selected low prevalence students.

The Superintendent works closely with three Deputy Superintendents, three Area Superintendents, theAssistant Superintendent, and the Senior Staff to oversee the day-to-day operations of schools anddepartments. Schools are supported by seven district-level divisions that provide a broad range ofservices including Office of the Superintendent, Curriculum and School Improvement Services, Admin-istrative Services, Financial Services, Facilities Services, Management Information Services, and HumanResources Services.

Organization

Elementary Schools 45Middle Schools 13High Schools 8Middle-High 1Alternative Education Schools 1Charter Schools 6Total 74

Schools and Centers


Division Organization

Community

School Board

SuperintendentDr. Margaret A. Smith

Charter SchoolsBoard Attorney

School BoardLeasing Corp.

Futures, Inc.

Deputy SuperintendentFinancial and Business

ServicesDr. Robert Moll

Director, Site Aquisition& Intergovernmental

CoordinationSaralee Morrissey

DirectorCommunity Involvement& Information Services

Nancy Wait

Area SuperintendentsDr. Mary Patt Kennedy

Louis R. MenendezStanley Whitted

DirectorProfessional Standards

James Hollins

Deputy SuperintendentInstructional Services

Dr. Christopher Colwell

Deputy SuperintendentOperations and Govern-

mental Affairs andAdministrative Services

Timothy Huth

Assistant SuperintendentPersonnel Services

Peromnia Grant

Executive DirectorManagement Informa-

tion ServicesBill Tindall

Chief Counsel for LaborRelations, Contract Svcs.,

& Policy DevelopmentRichard Kizma, Esquire

Director, Maintenance& OperationsRuss Tysinger



District Mission Statement

DISTRICT SCHOOL BOARD OF VOLUSIA COUNTY

VISION STATEMENT

“Through the individual commitment of all, our students will graduate withthe knowledge, skills, and values necessary to be successful contributors to

our democratic society.”

(School Board adopted April 14, 1992, and reaffirmed January 14, 1997)

CHARTER SCHOOL DISTRICT INITIATIVE

MISSION STATEMENT

The mission of the charter school district of Volusia County is to developand implement a plan to increase student achievement significantly. This will

be accomplished by removing unnecessary rules and regulations and byseeking exemptions for restrictive state statutes.

(Charter School District Leadership Committee, June 22, 1999)


Strategic Plan

The District’s Strategic Plan forms the groundwork on which the District’s Operating Budget is based.A 2008-2013 Strategic Plan for the School District of Volusia County was adopted on June 24, 2008.The plan is a continuous improvement model that is linked to the superintendent’s and school boardgoals. The underlying framework for the strategic plan is to focus on instituting rigor, relevance andrelationships throughout all classes, programs and schools.

The school district utilizes seven (7) Guiding Principles in our strategic plan. The principles are thebackbone of what we believe. Our Guiding Principles are:

1. The principal is the instructional leader for professional learning communities.2. Curriculum is non-negotiable in regard to rigor and relevance.3. Each child will learn.4. The primary focus is on instruction not structure.5. Each school has a unique learning culture.6. Decisions are based on data analysis and research.7. All teachers will provide optimal learning opportunities to ensure that the student will learn.

There are six (6) areas of focus through which district goals were generated:

1. Academic Excellence2. Access and Equity3. High Performance Instructional and Non-Instructional Staff4. Involved Family and Community5. Safe and Orderly Environment6. Effective Operations

There are nineteen (19) goals and eighteen (18) objectives that have guided the allocation of financialresources for the district. The objectives were established with annual benchmarks that would indicateprogress toward achieving the district goals.


Strategic Plan

Some of the specific items to be accomplished by the end of the 2009-2010 school year are:

• 90% of graded schools will achieve “A” or “B” status. • 45% of 24 credit standard diploma students in each high school will complete one or more Advanced Placement (AP), International Baccalaureate (IB), or academic dual-enrollment courses. • The graduation rate for each high school will increase to 88% and will exceed the state’s graduation rate. • The percentage of African American, Hispanic, and low socio-economic students enrolled and academically successful in advanced programs will be within 3% of the racial, ethnic, and socio-economic distribution of the district as a whole. • In order to better meet the professional development needs, 20% (2,492) of additional hours of on-line training will be available for instructional staff. • 70% of the district’s teachers of reading will hold reading endorsement or certification. • The percentage of Career Academy students achieving the standard will increase on at least four (4) of the six standards. • The district will deliver internal advanced training to school based leadership teams, grade level teams or curriculum departments at 30% of Volusia Schools. • Create and disseminate short recruitment and training videos that target specific community groups or programs; topics to be based on needs assessment. • The distribution of referrals for each student subgroup will move towards alignment with the 80/15/5 from baseline by at least 40% from the 2006-2007 school year. • The district will implement a communications plan to ensure effective communications with all audiences in order to build positive relationships to support and improve education. By the end of the 2009-2010 school year, 25% of the communications plan will be implemented. • 25% of the communications plan will be implemented to ensure effective communications with all audiences. • The performance assessment systems for School Way Cafe and custodians will be redesigned and electronic. • The following section of the school board’s policies shall be reviewed and revised, and new policies will be developed as may be necessary: Section 400 Personnel Policies. • The district technology plan will be revised to identify all technology resources including training utilized by organizational units. • By the end of the school year, an additional ten (10) schools will reach the national average within the parameters of the Energy Star Program. • High School “DDD” will open for students and construction of Elementary “Z” should be in progress, completing the sales tax programmed new elementary schools and high schools. • The district will strive to expand the implementation and offering of the wellness program to as many staff as possible (at least 50%) based on resources and monitor those results. • The district will evaluate and make improvements to the centralized financial operations program for possible expansion.


District Goals

The financial resources of the district are allocated to carry out the specifics of the strategic plan.

Academic Excellence

Goal 1: We will continue to support and implement a comprehensive curriculum, which incorporates the arts, foreign language, health education and physical education, language arts, mathematics, science, social studies, career and technical education, character education, technology, and social development.

Goal 2: We will promote responsible citizenship and prepare all students for work, post-secondary education, and adult living.

Goal 3: We will increase achievement for each and every student as measured by rigorous national, state, and local standards.

Access and Equity

Goal 4: We will meet the diverse educational needs of all students.

Goal 5: We will ensure effective access to rigorous programs for all students.

Goal 6: While continuing to raise all student academic performance, we will close the achievement gap between identified sub-populations and the general populations as a whole.


Goal 7: We will be strong advocates for public education.

Goal 8: We will continue to recruit, retain, develop, and support high performing personnel.

Goal 9: We will continue to foster a climate that promotes professional development for instructional and non-instructional staff.

Goal 10: We will maximize efforts to protect instructional time.


District Goals


Goal 11: We will continue to provide and encourage a climate in which the involvement of families and community members from diverse cultural backgrounds is valued and welcomed.

Goal 12: We will increase our commitment to family and community partnerships to provide resources and programs to maximize student achievement.

Goal 13: We will involve families and community in our proactive efforts to provide a safe, orderly, and well-disciplined environment in our schools and during school activities.

Goal 14: We will communicate district expectations and work collaboratively to support the family’s responsibility to foster academic achievement and appropriate behavior for all students.


Goal 15: We will promote an emotionally, intellectually, and physically safe environment for all students and staff.


Goal 16: We will focus on excellence in individual and organizational performance.

Goal 17: We will maximize and allocate federal, state, and local resources to implement the District’s Strategic Plan.

Goal 18: We will continue to improve managerial and operational efficiency and effectiveness.

Goal 19: We will foster a climate for all students and personnel that promotes open communication, ethical behavior, shared responsibility, accountability, mutual respect, and lifelong learning.


Selected Goals, Objectives and Associated BudgetsThe goals and objectives of the Volusia County School District have been the basis for allocating financialresources. The following list represents examples that tie goals and objectives with budgeted amounts.

Academic Excellence

We will continue to support and implement a comprehensive curriculum, which incorporates the arts, foreign language, health education and physical education, language arts, mathematics, science, social studies, career and technical education, character education, technology, and social development.

• Provide school accreditation fees and travel reimbursement for Southern Association of Colleges and Schools (SACS) $ 45,000• Provide training for ongoing General Curriculum and Staff Development $ 40,000• Provide stipends for summer work in the areas of developing and refining K-12 Curriculum $ 40,000

We will increase achievement for each and every student as measured by rigorous national, stateand local standards.

• Provide middle and high schools credit retrieval labs $ 120,000• Review three separate writing samples to improve secondary school performance in writing $ 25,000• Provide materials and bonuses for International Baccalaureate. Also, develop and implement the multi-year coordinated college preparatory curriculum offered at two high schools $ 452,714

Access and Equity

We will meet the diverse educational needs of all students.

• Provide for teen parent outside daycare $ 90,000• Provide for Advancement via Individual Determination (AVID) program to four (4) high schools and ten (10) middle schools $ 856,710• Provide internet access to all APEX courseware in order to continue credit retrieval at the high schools and original credit courses at our alternative sites as well as allowing the district to offer virtual instruction to students as required $ 719,500

We will ensure effective access to rigorous programs for all students.

• Provide materials and bonuses for Advanced Placement courses $ 725,000• Provide transportation services for IB, Academies, and ATC $ 399,036• Provide transportation services to support NCLB program such as AYP, Plus-One extended day and tutorials $ 475,995


Selected Goals, Objectives and Associated Budgets

While continuing to raise all student academic performance, we will close the achievement gap betweenidentified sub-populations and the general population as a whole.

• Provide for development and implementation (teacher training) for Advanced Placement programs and strategies that support student success in advanced programs $ 40,000• Provide turn-key program for implementation of state mandated K-8 virtual option for students $ 410,600


We will continue to provide and encourage a climate in which the involvement of families and communitymembers from diverse cultural backgrounds is valued and welcomed.

• Family & School Partnership - brings families and schools together via English and Spanish activities calendar $ 10,000


We will promote an emotionally, intellectually, and physically safe environment for all students and staff.

• Provide night time security guards at various schools $ 75,571• Provide one School Resource Officer at every middle and high $ 1,200,902• Provide Campus Advisors at the middle and high schools $ 400,844


We will continue to improve managerial and operational efficiency and effectiveness.

• School Way Cafe (SWC) improved kitchen equipment and upgraded computer hardware $ 130,000

We will foster a climate for all students and personnel that promotes open communication, ethical behavior, shared responsibility, accountability, mutual respect, and lifelong learning.

• Set-up wireless capability in all schools to support next generation of equipment $ 1,900,000

Total Examples: $ 8,156,872


Superintendent’s Philosophy and Goals

Philosophy:

• First and foremost, is an overriding belief that my role as an educational leader is to foster a love for learning.

• Secondly, in regard to students, I absolutely believe that each and every student is capable of learning and achieving and that our goal must be for each student to reach her/his full capacity. Also, I believe every student must be prepared to become productive members of society and to contribute to our democratic values and heritage.

• My third major belief is that all educators, teachers and administrators, must be passionate about our own learning as well as the learning of students. We need to nurture our own learning as we nurture student learning.

• Finally, I strongly believe that parents and the community must have an integral role and responsibility for the educational excellence of each student and for the schools.

Priorities and Goals:

• Continuing attention on increasing student learning and achievement and closing the achievement gap to ensure that each student will learn.

• Providing sound fiscal leadership for the school district operating and capital budgets in a time of reduced funding and revenues and scarce resources.

• Focusing on implementation of a district communication plan that provides regular ongoing communication addressing public education issues with all stakeholders.

• Advocating for pre-kindergarten through grade 12 public education with local, state and federal policy makers as well as with business and community leaders.

• Supporting the empowerment of each instructional and support staff member to carry out their respective responsibilities in contributing to student learning and achievement.

• Integrating the 2008-2013 goals of the School District of Volusia County strategic plan with the Florida Department of Education “Next Generation” strategic plan key areas of focus.



Basis of Accounting

Basis of Accounting

Basis of accounting refers to when revenues and expenditures, or expenses, are recognized in theaccounts and reported in the financial statements. Basis of accounting relates to the timing of themeasurements made, regardless of the measurement focus applied.

The government-wide financial statements are prepared using the accrual basis of accounting, as are theproprietary funds and fiduciary funds financial statements. Revenues are recognized when earned andexpenses are recognized when a liability is incurred, regardless of the timing of the related cash flows.Property taxes are recognized in the year for which they are levied. Revenues from grants, entitlements,and donations are recognized in the fiscal year in which all eligibility requirements imposed by theprovider have been satisfied.

Governmental fund financial statements are prepared utilizing the current financial resources measurementfocus and the modified accrual basis of accounting. Revenues are recognized in the accounting periodin which they become susceptible to accrual, that is, both measurable and available. “Measurable”means the amount of the transaction can be determined and “available” means collectible within thecurrent period or soon enough thereafter to be used to pay liabilities of the current period. Significantrevenues susceptible to accrual include ad valorem taxes, reimbursable-type grants and interest oninvestments. The District considers revenues to be available if they are collected within sixty (60) daysof the end of the current fiscal year. Under the modified accrual basis of accounting, expenditures aregenerally recognized when the related fund liability is incurred, except for principal and interest on long-term debt, claims and judgments, and compensated absences, which are recognized when due. Allocationsof cost, such as depreciation, are not recognized in governmental funds.

Legal Entity

Each of the 67 school districts in the state of Florida can levy taxes to support their budgets and aretherefore considered fiscally independent. Each district is governed by public law as well as FloridaSchool Laws contained in the Florida Statutes.

State Board of EducationChairman: GovernorSecretary: Commissioner of EducationMembers: Secretary

Attorney GeneralComptrollerTreasurerCommissioner of Agriculture

Commissioner of Education

Department of Education

District School Board


Basis of Budgeting

In applying the “susceptible to accrual” concept to revenues from Federal and State sources, the legalcontractual requirements of the numerous individual programs are used as guidance. There are,however, essentially two types of revenues. In one, monies must be expended for the specific purposebefore the District will receive any amounts; therefore, revenues are recognized based upon the incurrenceof the expenditures. In the other, monies are virtually unrestricted as to purpose of expenditure andare usually revocable only for failure to comply with prescribed legal and contractual requirements.These resources are reflected as revenues at the time of receipt or earlier if the “susceptible to accrual”criteria are met. In all cases, monies received before the revenue recognition criteria have been met, arereported as deferred revenue.

The Proprietary Funds are prepared under the economic resources measurement focus and the accrualbasis of accounting. Proprietary funds distinguish operating revenues and expenses from non-operatingitems. Operating revenues and expenses generally result from providing services and producing anddelivering goods in connection with the proprietary funds’ principal ongoing operations. The principaloperating revenues of the District’s internal service funds are charges for workers’ compensation,general liability, and property insurance. The principal operating expenses include salaries and benefitsfor employees, insurance claims, and excess coverage insurance. All revenues and expenses not meetingthis definition are reported as non-operating revenues and expenses.

When both restricted and unrestricted resources are available for use, it is the District’s policy to userestricted resources first, and then unrestricted resources as they are needed.

The charter schools are accounted for as governmental organizations and follow the same accountingmodel as the District’s governmental activities.

Basis of Budgeting

The Board follows procedures established by Chapter 1001.51 and 1011.02, Florida Statutes, and StateBoard of Education Administrative Rules, Chapter 6A-1, in establishing budget balances for governmentalfunds as described below:

Budgets are prepared, public hearings are held, and original budgets are adopted annually for allgovernmental fund types in accordance with procedures and time intervals prescribed by law and StateBoard of Education rules. When the tentative budget is prepared according to Florida Statute 1011.02,the proposed expenditures, plus transfers, and balances shall not exceed the estimated income, transfersand balances. The budget and each of the parts thereof shall balance.

The legal level of control is at the functional level (e.g., instruction, pupil personnel services, and schooladministration) with control exercised at the object level (e.g., salaries, purchased services, and capitaloutlay) within each function. Appropriations are amended accordingly by resolution at any SchoolBoard meeting prior to the due date of the annual financial report. Budgets are prepared using the samemodified accrual basis as is used to account for governmental funds.

Budgetary information is integrated into the accounting system and, to facilitate budget control, budgetbalances are encumbered when purchase orders are issued. Appropriations lapse at fiscal year-end andencumbrances outstanding are honored from the subsequent year’s appropriations.


Fund StructureRevenues for the district are classified by source within a fund. Revenues are grouped into major divi-sions. The division, with examples of major revenue sources are:

• Federal Sources - Title I, IDEA, Medicaid, Stabilization and Stimulus ARRA (American Recovery and Reinvestment Act), other federally funded projects• State Sources - State FEFP and Categoricals, State funded projects• Local Sources - Interest, Federal/SFS/After School Indirect Cost, Property Taxes

Expenditures are classified by fund, function, object, organization, unit, and project.

The fund is an independent fiscal and accounting entity with a self-balancing set of accounts recordingcash and/or other resources together with all related liabilities, obligations, reserves and equities which aresegregated for the purpose of carrying on specific activities or attaining certain objectives.

Function classifications indicate the overall purpose or objective of an expenditure. Functions are group-related activities aimed at accomplishing a major service or regulatory responsibility. The activities of thedistrict are classified into five broad areas: Instruction, Instructional Support, General Support, Commu-nity Services, and Non-program charges.

The object classification indicates the type of goods or services obtained as a result of a specific expen-diture. Eight major object categories used by the district are: Salaries, Employee Benefits, PurchasedServices, Energy Services, Materials and Supplies, Capital Outlay, Other Expenses, and Transfers.

Florida law requires financial reporting on a school basis. By statute, a school is defined as, “... anorganization of pupils for instructional purposes on an elementary, secondary or other public schoollevel, approved under regulations of the State Board of Education.” In many instances, “facility” issynonymous with “school.” Accounting for the financial transactions of a school district will require theidentification of a number of facilities or cost centers which are not schools; however, the operating costsassociated with such centers will be attributed to schools on program cost reports.

Unit (program) classifications are an additional means for allocating costs (used for grade levels or spe-cific courses).

The projects classification is used to account for expenditures on specific projects funded through fed-eral, state, or local grants and to account for construction projects.

Fund

Function

Object

Organization

Unit

Project


Revenue and Expenditure Classifications

The District reports the following governmental funds:

General Fund - used to account for all financial resources except those required to be accounted for inanother fund. The General Fund is supported by taxes, fees and other revenues that may be used forany lawful purpose. Also called the Operating Fund.

Debt Service - used to account for the accumulation of resources for payment of interest and repaymentof principal to holders of debt instruments.

Capital Projects - to account for financial resources to be used for the acquisition, construction andrenovation of capital facilities. Major capital outlay fund sources include local capital millage, sales tax,impact fees, PECO, and Classrooms for Kids (Class size reduction).

Special Revenue Funds - used to account for the proceeds of specific revenue sources (other thanspecial assessments, expendable trusts, or for major capital projects) that are legally restricted toexpenditures for specific purposes.

Additionally, the District reports the following fund type:

Internal Service Funds – to account for the District’s individual self-insurance programs.

General Fund Capital Outlay Funds

Special Revenue Funds (ARRA & Other)

Debt Service Funds

Internal Service Funds

Federal : ROTC , MedicaidState: FEFP & Categoricals, S tate

License Tax, Racing C omm issionLocal: Property T axes, Interest,

Indirect Cost

State: CO&DS, PEC O,Class SizeReduction

Local: Property Tax es, Sales T ax, Im pactFees , Interes t

Federal : C ar l Perkins, T itle I, T itle II,H omeless C hildren & Youth,

Safe & D rug Free Schools, ID EA, ARRA Stabilization, ARRA Stimulus

ARRA S tabilization Technology

Special Revenue Funds(School Way Cafe)

Federal: N at’l School Lunch Act, USD ADonated Foods

State: School Lunch Supplement Local: Food Service Sales , Interest

Local: Other Operating RevenuesInterest

State: CO&DS, Bond InterestLocal: Interes t

Debt Service Funds


Finance and Budget

The financial records and accounts shall be maintained under the direction of the superintendent andunder regulations prescribed by the state board for the uniform system of financial records and accountsfor the schools of the state.

The school board shall be responsible for the administration and control of all local school fundsderived by any public school from all activities or sources, including but not limited to, funds collected inconnection with summer program activities, funds derived from school athletic events, gifts and contri-butions made by band or athletic booster clubs, civic organizations, parent-teacher organizations, andcommercial agencies, and all other similar monies, properties, or benefits. The superintendent/designeeshall establish the procedures to be followed in administering these funds.

The school board shall adopt an annual budget to be submitted to the State Department of Education.

Petty cash funds and advancement funds shall be authorized for the purposes of making small expendi-tures for operation of schools. The school board shall authorize the amount and the person responsiblefor the funds.

The school board shall provide for an annual audit of internal funds by a qualified auditor or auditors.The receipt and disbursement of all internal funds shall be pursuant to guidelines issued by the StateDepartment of Education.

Each school official and/or school board employee who is responsible in any manner for handling orexpending school funds or property shall be bonded. The School Board shall fix and prescribe thebonds in accordance with State Board of Education Administrative Rules and shall pay the premiumsfor such bonds.

Fees may be charged to students or adults for participation in enrichment classes or activities or inapproved community school programs. Such fees shall be accounted for in accordance with proceduresestablished by the superintendent/designee.

Official travel and subsistence expenses within and without the school district shall be made and reimbursed in accordance with Florida Statutes.

· In-district mileage shall be reimbursed at the maximum federal prescribed rate. Changes made to the rate will become effective July 1 each year.

· Out-of-district travel must be approved in advance by a supervisor and a leave form must accompany the expense reimbursement form. Reimbursements may be requested for mileage, meals, lodging, tolls, parking, taxis and registration fees when properly documented.

The superintendent/designee may cause the receipt, disbursement or transfer of public funds within theschool district’s official accounts in financial institutions by electronic, telephonic or other median, providedadequate internal control measures are established and maintained. Minimum-security measures shall bemaintained as outlined in State Board of Education Administrative Rules.

Fiscal Policies


The superintendent shall prepare amendments to the annual budget as needed. Expenditures mayexceed the amount budgeted by function and object provided they do not exceed the total authorizedappropriations by fund, and amendments are presented to the school board for approval within thetimelines established by State Board of Education Administrative Rules for final budget amendments.These amendments will reflect changes in revenues, fund balances, functions or objects. An explanationof these changes will accompany the budget amendments.

Fund Balance Policy

To maintain the District’s financial stability, it is essential to maintain adequate levels of fund balance forpotential revenue shortfalls, emergencies, and unanticipated expenditures.

The School Board shall maintain a minimum unreserved general fund balance equal to three percent(3%) of the District’s projected general fund revenues. The District’s compliance with this standard shallbe calculated in accordance with the rules and regulations promulgated by the Department of Educationpursuant to section 1011.051, Florida Statutes.

It shall be the School Board’s goal to maintain an unreserved general fund balance equal to five percent(5%) of the District’s projected general fund revenues. Except for grants or funds provided to theDistrict by state or federal sources with restriction on how the funds may be appropriated, non-recurringfunds received by the District shall be designated for the unreserved general fund balance.

The Superintendent shall be authorized to take the necessary steps to comply with all statutory fundbalance reporting and maintenance requirements set out in sections 1011.051 and 218.503, Florida Statute.

Internal Accounts

The School Board shall be responsible for the administration and control of all local school fundsderived by any public school from activities or sources, including but not limited to funds collected inconnection with summer program activities, funds derived from school athletic events, gifts andcontributions made by booster clubs, civic organizations, parent-teacher organizations and commercialagencies, and all other similar monies, properties, or benefits. School internal funds shall be used tofinance a program of school district approved activities that supplement those activities provided fromdistrict school funds.

The principal shall be responsible for the safe and proper handling of all monies collected and disbursedwithin the school and shall keep all accounts in accordance with Florida Statutes, State Board of Educationrules, School Board policies, and district administrative procedures.

All monies received shall be promptly deposited in a qualified public depository and provisions shall bemade for the adequate safekeeping of all monies and other financial assets that may come into possessionof the school. Funds which are collected each school year shall be expended within that school year tobenefit the students, unless the funds have been collected for a specific documented purpose, which mayinclude, but are not limited to, multi-year projects.

The school board shall provide for an annual audit of internal funds by a licensed public accountant(s).

Fiscal Policies


Fiscal Policies

Risk Management Insurance Policy

The School Board of Volusia County shall adopt appropriate insurance programs to ensure againstliability and loss of property.

The Superintendent shall, after giving consideration to available options, recommend annually to theSchool Board insurance programs, including property, liability, workers’ compensation, and motor vehicle,that provide quality cost effective protection against loss to the District.

The Superintendent or designee is authorized to approve claim payments against the School Board up todeductible amounts or retained risk specified in District risk management insurance programs approvedby the School Board or a percentage thereof specified in the program.

Claim payments in favor of the School District shall be accepted by the Superintendent or designee andshall be reflected in appropriate budget amendments brought to the School Board for approval.

Tangible Personal Property

Property record accounting pertains to the acquisition, supervision, accountability, control, transfer and/or disposal of all District owned personal property as defined in 274.02, Florida Statutes.

Each item of such property, which is practicable to identify by marking, shall be marked by the propertycustodian’s designee. The Property Inventory Records Department shall maintain adequate and accuraterecords of all such property of the District in accordance with Chapter 10.400 of the rules of theAuditor General of Florida.

School principals and administrative department heads shall be custodians of the property assigned totheir respective schools or administrative departments. The property custodians shall notify the PropertyInventory Records Department within ten working days of any removal, transfer, or receipt of donatedor purchased property that meets the criteria for being recorded on the property records.

Property inventories shall be performed annually and when there is a change of property custodians.The master inventory file shall be maintained in the Property Inventory Records Department at all timesfor inspection.

No employee shall dispose of property except in accordance with Chapter 10.400 of the rules of theAuditor General of Florida. All dispositions must be approved by the School Board.

Investment Policy

The District has an investment policy that describes the investment objectives of the District. The policyis structured to include safety of principal, liquidity of funds, and investment income, in that order. Thepolicy authorizes the types of investments permitted and establishes parameters for structuring theportfolio. The policy delegates authority and describes the standards of care to be followed by theDistrict with respect to investment activities.



Budget ProcessThe annual budget process is the key to the development of the School Boardof Volusia County’s strategic plan allowing divisions the opportunity to reassessgoals and objectives and the means for accomplishing them. Even though thebudget is reviewed by the Superintendent and School Board in June, the processbegins six months earlier with the projections of student enrollment, calculationof school staffing, revenue and expenditure forecasts, and departmental needsassessment.

The following provides a brief description of the various phases of the budgetprocess and time frames in which budget preparation takes place:

Planning Phase:

The planning stage of the budget process begins in December. The budget calendar is created listing activitiesand key dates. Concurrently, senior staff meets to discuss goals and initiatives for the coming year as well aschallenges and opportunities facing the district. Finally, projections and assumptions crucial to the budgetingprocess, such as program changes, enrollment projections and anticipated changes in funding levels, areevaluated.

Budget Development Phase:

Based upon the School Board’s priorities and strategic plan, departments develop goals and objectives for thebudget period. Adjustments are adjusted for anticipated compensation, health insurance, retirement, and taxchanges. Division heads are also asked to evaluate staffing levels necessary to meet their goals and objectives,which may include shifting, eliminating, adding and changing funding on positions. A continuation budgetphilosophy is used for department non-salary budgets.

School staffing is calculated based on established formulas and projected enrollment numbers. The DeputySuperintendents, Area Superintendents, and program staff review each school’s staffing allocation. Appropriatemeetings are held to further discuss needs and recommendations. Following changes, the preliminary staffingsheets are provided to the principals for their review. School non-salary budgets are allocated based on anestablished formula using the guidelines provided in the budget manual. The principal and their schoolbudget committee design a spending plan based on the school’s goals and objectives.

Budget submission is accomplished electronically for both schools and departments. The Budget Departmentcompiles the information and compares it with the forecasted revenues to ensure a balanced budget. Thebudget is then reviewed with the Deputy Superintendent for Financial and Business Services and theSuperintendent.

Budget Adoption Phase:

The preliminary budget is often presented in a workshop to the School Board allowing them to makeadjustments or request further information concerning the district-spending plan. The tentative budget andTRIM (Truth in Millage) are advertised in the newspaper and then approved after a public hearing in July. Allfinal revisions are made and the budget is officially adopted after a hearing held in September.

Budget Amendments Phase:

Appropriations are controlled at the object level (e.g., salaries, purchased services, and capital outlay) withineach functional activity (e.g., instruction, pupil personnel services and school administration) and may beamended by resolution at any School Board meeting prior to the due date of the annual financial report.

Development

Planning

Adoption

AmendmentDevelopment

Planning

Adoption

Amendment


Budget Process

The following “calendar” details the activities thatcontribute to the budget development and approvalprocess of a typical school year.

December:The budget process begins each year with student enrollmentforecasts. The Student Accounting Services Departmentprepares the estimates, reviews them with administrativestaff and submits them to the DOE. The Florida Board ofEducation submits their budget request to the Governor.

January:The Governor submits his budget proposal and Districtstaff begin to analyze its impact on Volusia County.

February:School staffing is calculated based on established formulasand projected enrollment numbers. A school-by-schoolreview is conducted by the Deputy Superintendents, AreaSuperintendents and program staff.

March:Department heads submit baseline budget requests, newprogram requests, and program expansion requests. Theserequests are reviewed by the Budget Department and theDeputy Superintendent for Financial & Business Services.Meetings are held with each division head to review therequests. At the same time, a preliminary budget is preparedbased on the Governor’s revenue projections and all budgetrequests.

April:The Capital Outlay Five-Year Plan is reviewed. Schooldiscretionary budgets are also calculated based on establishedformulas and distributed to school principals. Principalsmeet with their school budget committees and devise aspending plan.

May-June:The Legislative Session ends and our revenue figures areestablished. A workshop is conducted with the board toreview the budget.

July:The month begins with the property appraiser certifyingthe tax roll. No later than July 19th, the Commissioner ofEducation certifies the Required Local Effort to each Floridaschool district. The budget is then advertised in thenewspaper and a public hearing is held by the School Boardto adopt the tentative budget and millage rates.

2009-2010 Budget Calendar

Dec., 2008 FTE projections transmitted to DOE

Dec., 2008 Florida Board of Educationsubmits their budget request

Feb., 2009 Governor submits his budgetproposal

March 3, 2009 Legislative Session begins

April, 2009 Prepare Preliminary General Fundbudget

April, 2009 Review Department budget results

April, 2009 Calculate 2009-2010 school staffing

April, 2009 Capital Outlay Five-Year Planreviewed

April 23, 2009 Budget Workshop (Operational)

May, 2009 School Discretionary Budgetsprepared

May 1, 2009 Legislative Session ends

May 15, 2009 Budget Workshop

June, 2009 Prepare budget based on finalState Appropriation

June 23, 2009 Budget Workshop

July 1, 2009 Property Appraiser certifies the taxroll

July 16, 2009 DOE computes required localeffort millage

July 28, 2009 Public Hearing and Adoption ofTentative Budget

Sept. 15, 2009 Public Hearing and Adoption ofFinal Budget

Sept. 18, 2009 Submit budget to DOE

September:The School Board holds a public hearing and adoptsthe final budget and millage rates for the year. TheSuperintendent certifies the adopted millage to PropertyAppraiser and Tax Collector. The Budget Officetransmits the budget within three days of adoption.


Capital Outlay Budget Process

The capital outlay budget process is a refinement of the Capital OutlayFive-Year Work Program, along with the Five-Year Fiscal Forecast, which isrequired by the legislature. The collection of projects for the capital outlaybudget is an ongoing process that must be reviewed regularly to ensure thatthe construction, renovation and remodeling requirements are adequate tomeet the needs of the student population. After adequate space is provided,the next highest priority is projects that ensure a safe, secure and productivework environment that is conducive to the students’ and staffs’ health andwell-being.

The following pages provide a brief overview of the capital outlay budgetand timeframes in which the budget process takes place. The first step is to determine the revenues andresources that will be available, and then establish the priorities of the appropriations to accomplish theobjectives of the Capital Outlay Five-Year Work Program.

Estimated Revenues:

Estimated revenues are calculated based on official state notifications, certified county tax assessments,and historical experience. State revenue sources, such as Public Education Capital Outlay (PECO) andCapital Outlay and Debt Service (CO&DS), are budgeted at the official notification amounts. Localsources of revenue, such as interest income, impact fees, sales tax and miscellaneous income, are based onexpected cash flow, projected interest rates and historical experience. Other sources of funds, such asCertificates of Participation (COPs) and Bond Issues, are determined by district administration and reviewedand approved by the School Board. Estimated revenues are updated as new data becomes availablethroughout the budget process.

Appropriations:

Building the capital outlay budget is a multi-step process. The major components of the capital outlaybudget are new construction, renovation, remodeling and safety projects at existing schools and facilities,technology, system-wide equipment and vehicle replacement, buses, debt service and transfers to thegeneral fund for capital leases, maintenance, and property insurance.

The construction projects and debt service payments on COPs and Bonds to pay for previous constructionprojects comprise the largest portion of the capital outlay budget. The overall capital outlay plan isprepared from the Five-Year Educational Plant Survey, which recommends remodeling and newconstruction projects. New schools are planned by using student projections and demographic data tobest match actual areas of capacity shortfall. The Capital Outlay Five-Year Work Program is presentedannually for School Board approval. This document is the starting point for the capital outlay budget andbegins with the budget for the next year and the financial forecast for four additional years. New schoolprojects are budgeted over a multiple-year period, and the annual appropriation amounts are adjusted toreflect the most recent cost estimates.

Another large portion of the facilities projects is devoted to renovations and remodeling at existingschools and facilities. Each school has a plan developed by the Facilities Department containingrecommendations for renovations, remodeling, replacement and site needs. Facilities project managersalso add projects that they have identified, such as roof replacements, HVAC replacements, and electricalupgrades. These projects are prioritized by the Facilities Review Committee based on need and availablefunding. The highest priority projects are recommended for inclusion in the capital outlay budget.

Development

Planning

Adoption

AmendmentDevelopment

Planning

Adoption

Amendment



Another major appropriation area is for the replacement of equipment, buses, technology and vehiclesfor schools and departments system-wide. The Transportation Department and Management InformationServices maintain a five-year program for replacement of buses and technology for the district. The costestimates are presented in the Capital Outlay Five-Year Work Program, which is reviewed and approvedby the School Board each year. Major equipment and vehicles for Maintenance, Transportation, Warehouse,and various other departments are requested annually through the senior staff member of these divisions.After the lists are reviewed with the Capital Outlay Office for available funding, they are grouped into oneproject and included in the budget for School Board approval. At least once each year, schools are giventhe opportunity to request funding for furniture and equipment replacement. These requests are reviewedby the Capital Outlay Office for equity and appropriateness. If a school has an emergency request, theadministrator may have the Area Superintendent approve the item based on available funding.

Transfers to debt service and general fund make up a significant portion of the capital appropriationseach year. The debt service transfer helps pay for schools that were built using Certificates of Participationor Bonding of the sales tax proceeds. The general fund transfer covers qualified maintenance expenditures,property insurance, and the rental of copy center equipment. Because of the replacement cycle on copycenter equipment, it was determined that it would be more cost effective to lease these items from year toyear.

Capital Outlay Five-Year Work Program:

The first year of the Capital Outlay Five-Year Work Program forms the basis for the next year’s capitaloutlay budget. Florida Statutes require the school district to prepare the Five-Year Work Program. Thepurpose of the Five-Year Work Program is to keep the school board and the public fully informed toensure public confidence in district operations. The Five-Year Fiscal Forecast for the Capital Outlay WorkProgram contains the budget for the next year along with four additional years of anticipated revenuesand appropriations.

Budget Adoption Phase:

The preliminary budget is presented in a workshop to the School Board, allowing them to make adjustmentsor request additional information concerning the Capital Outlay Five-Year Work Program. The tentativebudget is advertised in the newspaper and then approved in a public hearing in July. All final revisions aremade and the budget is officially adopted in a hearing held in September.

Budget Amendments Phase:

Capital Outlay appropriations are controlled at the fund, project and object levels. Within each activity, thebudget may be amended by resolution at any School Board meeting prior to the due date of the annualfinancial report.



September:The School Board holds a public hearing and adoptsthe final budget and millage rates for the year. TheSuperintendent certifies the adopted millage to theProperty Appraiser and Tax Collector. The BudgetOffice transmits the budget to The Department OfEducation in Tallahassee within three days ofadoption.

The following “calendar” details the activities that contributeto the capital outlay budget development and approvalprocess.

December:The budget process begins each year with the FacilitiesDepartment reviewing the Educational Plant Survey toidentify projects that need to be included in the major projectssection of the Capital Outlay Five-Year Work Program. Theyalso send a request to all schools to identify any smaller projectsthat the facilities project managers have not identified.

January:The Capital Outlay Office contacts each department thatneeds major equipment or vehicles. They prepare a list ofneeds for the following year. The TransportationDepartment and Management Information Services are askedto update their five-year plan for buses and technology.

February:Facilities Project Management team determine project cost,project delivery timeframes, and scope of projects.

March:The Facilities Department finalizes the requests fromschools, updates other major projects, and holds the firstFacilities Review Committee meeting to prioritize therequests. The Capital Outlay Office discusses the furnitureand equipment request with appropriate senior staff toprioritize their requests.

April:The Capital Outlay Office prepares the first draft of theCapital Outlay Five-Year Work Program and Five-Year FiscalForecast for the work program. The Capital Outlay Five-Year Work Program is reviewed by the Facilities Divisionand the Financial Services Division heads.

May-June:Usually, a workshop is conducted with the School Board toreview the capital outlay budget.

July:The budget is then advertised in the newspaper, and a publichearing is held with the School Board to adopt the tentativebudget and millage rates.

2009-2010 Budget Calendar

Dec. 2008 Educational Plant Survey reviewedand project request forms sent toschools

Jan. 2009 Furniture, equipment and vehiclerequest sent to departments

Feb. 2009 Facilities Project Management team determine project cost, project delivery estimates andscope of projects

March 2009 Facilities Review Committeemeets

March 2009 Capital Outlay Office prioritizesequipment and vehicle requests with senior staff

April 2009 Capital Outlay Five-Year Planreviewed by senior staff inFacilities and Financial Services

April 2009 Prepare Preliminary CapitalOutlay Budget

July 2009 The budget and millage ratesare advertised in the newspaper

July 2009 School Board holds publichearing on tentative budget,amends and adopts tentativebudget

Sept. 2009 Public Hearing and Adoption ofFinal Budget

Sept. 2009 (Within three days of adoption)Submit budget to DOE


Budget Management

The principal/department head is responsible for the proper budgeting and expenditure of all fundsallocated to their school/department. This responsibility includes ensuring that adequate funds are avail-able in a program and that the purchase of products and/or services meets the requirements of thedistrict’s purchasing policies. Overspending of budgets is not permitted.

Expenditures must be charged to the correct program and object code. Expenditure reclassificationbecomes necessary when the expense is charged to the wrong account. The principal must submit thisrequest to the Finance Department to have an expenditure reclassification processed.

Purchase of products can be processed through requisitions for warehouse orders, purchase orders,and/or purchasing cards. Capital assets (costing $750 or more) and the purchase of services cannot becharged to the purchasing card but should be processed on a purchase order. The purchasing cardprogram was implemented in 1998 as an additional method by which to procure goods. The cardprovides schools and departments immediate access to necessary goods without a purchase order. Pur-chases made to the purchasing card are never encumbered, as is a purchase order. Therefore, it is veryimportant for the principal/department head and the budget clerk to manage their budget very closely soall expenditures within each program has sufficient funds.

Budget transfers are necessary to cover negative balances within a program. Budget transfers are thetransfer of budgeted funds from one account string to another within the same project. Budget transfersfor each school/department are written on a budget amendment request form by the budget clerk andsigned by the principal/department head. The budget clerk enters the information into the Funds Con-trol Transfer and Amendment Activity in the SmartStream computer program and the budget amend-ment request form is filed at their site.

The Budget Analyst in the Budget Department monitors the expenditures for each department andschool. Budget reports are available with up-to-date financial information. The departments and schoolscan access these live reports through the Budget/Finance website using a link that was provided to them.In the event a school or department appears to be experiencing a problem with keeping within theirbudget allocations, the budget department will work with them to develop a solution.



FinancialSection


All Funds Summary

Following a continued growth trend in 2006-2007, our school district student enrollment declined in2007-2008 by nearly 1,071 students and again in 2008-2009 by 1,425 students. The continued weakeconomic climate throughout Florida, including Volusia County, has further contributed to a decreaseof an additional 855 students in 2009-2010. Despite the continuing economic challenges, the VolusiaCounty School Board achieved many noteworthy accomplishments. The District ranked 8th in com-parison to Large School Districts in Florida (13 companion districts) by total percentage of “A” schools.

The total budget is $987.9 million, a decrease of $93.3 million over last year’s adopted budget. Theoperating budget was reduced by $28.9 million. The state’s Florida Education Finance Program (FEFP)declined $9.8 million, but that included $20.5 million in Federal Stabilization funds. The Capital budgetdecreased $126.5 million due to no revenue from Classrooms for Kids and lower sales tax and impactfee collections. Senate Bill 1676 also passed, reducing the authorization from 1.75 mills to 1.50 mills forcapital funds, which significantly reduced our tax revenue. At this time, there are no new Certificates ofParticipation (COPs) scheduled for 2009-2010. There were no significant changes in the Debt Servicefunds. Self Insurance funds increased to ensure adequate reserves in the property fund to meet thedeductible. The Special Revenue Funds-Other increased $12.8 million due primarily to the increase inTitle I - Part A, Basic and IDEA -Part B federal grants. The district also received an additional $25.4million in American Recovery and Reinvestment Act (ARRA) stimulus funds in Title I and IDEA and$20.5 million in ARRA Stabilization funds. These supplemental ARRA funds are targeted only throughthe 2010-2011 fiscal year.

The Capital Budget and the Capital Outlay 5-year Work Program are fiscally balanced as required by theLegislature. This year saw continued progress on the sales tax funded 10-year building program, whichincludes the opening of the Hurst Elementary replacement (Champion Elementary). High School“DDD” in Orange City and Elementary “Z” in DeLand proceeds as major construction projects.

Genera l O perating45%

Capita l Projects29%

Specia l Revenue13%

Debt Serv ice12%

Internal Service1%

2009-2010 Adopted Budget


All Funds Summary

General Debt Capital Special Internal Total

Operating Service Projects Revenue Service All Funds

REVENUES:

Federal 1,945,000$ -$ -$ 109,069,563$ -$ 111,014,563$

State 196,096,205 1,995,981 1,273,879 370,000 - 199,736,065

Local 206,006,017 - 85,644,665 8,368,600 6,055,050 306,074,332

TOTAL REVENUES 404,047,222 1,995,981 86,918,544 117,808,163 6,055,050 616,824,960

Other Financing Sources - - - - - -

Non Revenue Receipts - - - - - -

Transfers In 19,211,250 51,599,110 - - - 70,810,360

Beginning Fund Balances 22,234,762 65,529,642 199,429,801 5,119,002 7,923,691 300,236,898

TOTAL REVENUE

TRANSFERS & FUND BALANCES 445,493,234$ 119,124,733$ 286,348,345$ 122,927,165$ 13,978,741$ 987,872,218$

EXPENDITURES:

Instruction 259,188,409$ -$ -$ 43,325,372$ 843,000$ 303,356,781$

Pupil Personnel Services 17,384,405 - - 9,709,418 - 27,093,823

Instructional Media Services 7,763,921 - - - - 7,763,921

Instruction and Curriculum Dev. Services 4,594,883 - - 16,646,997 - 21,241,880

Instructional Staff Training Services 1,989,752 - - 12,597,443 - 14,587,195

Instructional Related Technology 4,073,679 - - 1,419,500 - 5,493,179

Board 618,904 - - - - 618,904

General Administration 1,951,743 - - 3,148,952 - 5,100,695

School Administration 34,368,646 - - 3,627,018 50,000 38,045,664

Facilities Acquisition and Construction 273,147 - 160,673,018 - - 160,946,165

Fiscal Services 2,755,631 - - - 30,500 2,786,131

Food Services - - - 25,309,926 75,000 25,384,926

Central Services 6,188,976 - - 156,548 1,451,000 7,796,524

Pupil Transportation Services 17,169,907 - - 3,307,795 272,000 20,749,702

Operation of Plant 45,214,907 - - 14,232 3,288,000 48,517,139

Maintenance of Plant 16,337,458 - - - 45,550 16,383,008

Administrative Technology Services 5,566,398 - - - - 5,566,398

Community Services 915,481 - - - - 915,481

Debt Service 782,624 53,185,506 - - - 53,968,130

TOTAL EXPENDITURES 427,138,871 53,185,506 160,673,018 119,263,201 6,055,050 766,315,647

Transfers Out - - 70,810,360 - - 70,810,360

Ending Fund Balances 18,354,363 65,939,227 54,864,967 3,663,964 7,923,691 150,746,212

TOTAL EXPENDITURES, TRANSFERS & FUND BALANCES 445,493,234$ 119,124,733$ 286,348,345$ 122,927,165$ 13,978,741$ 987,872,218$


Governmental Funds Summary

Adopted Adopted

Actuals Actuals Budget Actuals Actuals Budget

2007-2008 2008-2009 2009-2010 2007-2008 2008-2009 2009-2010

REVENUES

Federal Direct 386,899$ 416,005$ 320,000$ -$ -$ -$

Federal Through State 1,971,257 2,164,248 1,625,000 - - -

State Sources 238,451,862 205,238,774 196,096,205 2,006,563 1,968,015 1,995,981

Local Sources 235,593,097 232,738,883 206,006,017 4,195,177 1,351,878 -

TOTAL REVENUES 476,403,116 440,557,910 404,047,222 6,201,740 3,319,893 1,995,981

Transfers In 16,522,928 19,273,517 19,211,250 49,452,423 51,532,893 51,599,110

Non-Revenue Sources 498,985 576,461 - - - -

Beginning Fund Balances 15,587,352 17,413,639 22,234,762 66,234,133 66,122,148 65,529,642

TOTAL REVENUE,

TRANSFERS & FUND BALANCE 509,012,380$ 477,821,527$ 445,493,234$ 121,888,296$ 120,974,934$ 119,124,733$

EXPENDITURES

Instruction 308,229,447$ 279,769,801$ 259,188,409$ -$ -$ -$

Pupil Personnel Services 22,373,791 20,807,189 17,384,405 - - -

Instructional Media Services 7,457,851 6,679,738 7,763,921 - - -

Instruction and Curriculum Dev. Services 7,473,555 6,316,451 4,594,883 - - -

Instructional Staff Training Services 2,853,422 1,786,826 1,989,752 - - -

Instructional Related Technology 3,829,838 3,933,279 4,073,679 - - -

Board 711,009 663,236 618,904 - - -

General Administration 1,979,564 1,763,045 1,951,743 - - -

School Administration 37,107,329 36,643,684 34,368,646 - - -

Facilities Acquisition and Construction 847,300 564,194 273,147 - - -

Fiscal Services 3,007,082 2,845,410 2,755,631 - - -

Food Services - - - - - -

Central Services 7,008,851 6,125,599 6,188,976 - - -

Pupil Transportation Services 18,838,178 16,322,011 17,169,907 - - -

Operation of Plant 43,046,984 42,244,885 45,214,907 - - -

Maintenance of Plant 16,399,767 14,242,289 16,337,458 - - -

Administrative Technology Services 5,329,339 5,417,073 5,566,398 - - -

Community Services 5,043,457 5,083,103 915,481 - - -

Debt Service 48,379 1,371,997 782,624 55,397,071 55,445,292 53,185,506

TOTAL EXPENDITURES 491,585,143 452,579,810 427,138,871 55,397,071 55,445,292 53,185,506

Transfers Out and Other Financing 13,598 3,006,955 - 369,077 - -

Ending Fund Balances 17,413,639 22,234,762 18,354,363 66,122,148 65,529,642 65,939,227

TOTAL EXPENDITURES,


General Fund Debt Service


Governmental Funds Summary

Adopted Adopted Adopted

Actuals Actuals Budget Actuals Actuals Budget Actuals Actuals Budget

2007-2008 2008-2009 2009-2010 2007-2008 2008-2009 2009-2010 2007-2008 2008-2009 2009-2010

-$ -$ -$ 9,635$ -$ 907,686$ 396,534$ 416,005$ 1,227,686$

- - - 50,103,516 50,707,946 108,161,877 52,074,773 52,872,194 109,786,877

19,935,767 4,904,004 1,273,879 362,407 370,163 370,000 260,756,599 212,480,956 199,736,065

139,131,204 107,480,140 85,644,665 8,390,515 8,287,221 8,368,600 387,309,993 349,858,122 300,019,282

159,066,971 112,384,144 86,918,544 58,866,073 59,365,330 117,808,163 700,537,900 615,627,277 610,769,910

- - - 13,598 6,955 - 65,988,949 70,813,365 70,810,360

- - - - - - 498,985 576,461 -

350,846,457 295,611,358 199,429,801 7,214,003 4,234,559 5,119,002 439,881,945 383,381,704 292,313,207

509,913,428$ 407,995,502$ 286,348,345$ 66,093,674$ 63,606,844$ 122,927,165$ 1,206,907,778$ 1,070,398,807$ 973,893,477$

-$ -$ -$ 15,665,706$ 16,105,586$ 43,325,372$ 323,895,153$ 295,875,387$ 302,513,779$

- - - 4,344,094 4,473,819 9,709,418 26,717,885 25,281,008 27,093,823

- - - 441 - - 7,458,292 6,679,738 7,763,921

- - - 9,087,991 8,194,912 16,646,997 16,561,546 14,511,363 21,241,880

- - - 3,064,754 3,023,108 12,597,443 5,918,176 4,809,934 14,587,196

- - - - 1,027 1,419,500 3,829,838 3,934,306 5,493,179

- - - - - - 711,009 663,236 618,904

- - - 1,279,528 1,222,801 3,148,952 3,259,092 2,985,846 5,100,695

- - - 2,014,028 2,052,690 3,627,018 39,121,357 176,455,665 37,995,664

148,695,796 137,759,291 160,673,018 - 2,500 - 149,543,096 138,325,985 160,946,165

- - - - - - 3,007,082 2,845,410 2,755,631

- - - 26,143,423 23,049,268 25,309,926 26,143,423 23,049,268 25,309,926

- - - 120,539 116,363 156,548 7,129,390 6,241,962 6,345,523

- - - 127,883 234,777 3,307,795 18,966,061 16,556,788 20,477,703

- - - 10,728 9,964 14,232 43,057,712 42,254,849 45,229,139

- - - - - - 16,399,767 14,242,289 16,337,458

- - - - 1,027 - 5,329,339 5,418,100 5,566,398

- - - - - - 5,043,457 5,083,103 915,481

- - - - - - 55,445,450 56,817,289 53,968,130

148,695,796 137,759,291 160,673,018 61,859,115 58,487,842 119,263,201 757,537,125 842,031,526 760,260,596

65,606,274 70,806,410 70,810,360 - - - 65,988,949 73,813,365 70,810,360

295,611,358 199,429,801 54,864,967 4,234,559 5,119,002 3,663,964 383,381,705 292,313,207 142,822,521

509,913,428$ 407,995,502$ 286,348,345$ 66,093,674$ 63,606,844$ 122,927,165$ 1,206,907,778$ 1,070,398,807$ 973,893,477$

Total Governmental FundsCapital Projects Special Revenue


Proprietary Funds Summary

Adopted Adopted

Actuals Actuals Budget Actuals Actuals Budget

2007-2008 2008-2009 2009-2010 2007-2008 2008-2009 2009-2010

OPERATING REVENUES

Interest 221,421$ 82,524$ -$ 57,037$ 5,838$ -$

Other Operating Revenues 2,378,719 1,375,618 2,455,050 2,760,415 3,030,025 2,950,000

TOTAL OPERATING REVENUES 2,600,140 1,458,142 2,455,050 2,817,452 3,035,863 2,950,000

Non-Revenue Sources - - - - 17,374 -

Transfers from General - - - - 3,000,000 -

Beginning Fund Balances 566,028 566,028 566,028 2,086,687 2,086,687 5,086,687

TOTAL REVENUE,


OPERATING EXPENSES:

Salaries 55,836$ 55,836$ 150,000$ -$ 38,256$ -$

Employee Benefits 388,737 372,273 428,000 - 1,739 -

Purchased Services 609,982 418,511 550,000 2,817,452 3,009,097 2,950,000

Energy Supplies - - - - - -

Material and Supplies 944 4 1,000 - 4,145 -

Other Expenses 1,544,641 611,518 1,326,050 - - -

TOTAL OPERATING EXPENSES 2,600,140 1,458,142 2,455,050 2,817,452 3,053,237 2,950,000

Ending Fund Balances 566,028 566,028 566,028 2,086,687 5,086,687 5,086,687

TOTAL EXPENDITURES, TRANSFERS & FUND BALANCES 3,166,168$ 2,024,170$ 3,021,078$ 4,904,139$ 8,139,924$ 8,036,687$

Workers' Compensation Property Insurance


Proprietary Funds Summary

Adopted Adopted Adopted

Actuals Actuals Budget Actuals Actuals Budget Actuals Actuals Budget

2007-2008 2008-2009 2009-2010 2007-2008 2008-2009 2009-2010 2007-2008 2008-2009 2009-2010

62,928$ 24,137$ -$ 42,123$ 13,328$ -$ 383,509$ 125,827$ -$

1,122,751 1,768,781 430,000 157,784 179,859 220,000 6,419,669 6,354,283 6,055,050

1,185,679 1,792,918 430,000 199,907 193,187 220,000 6,803,178 6,480,110 6,055,050

- - - - - - - 17,374 -

- - - - - - - 3,000,000 -

75,000 75,000 1,270,976 1,000,000 1,000,000 1,000,000 3,727,715 3,727,715 7,923,691

1,260,679$ 1,867,918$ 1,700,976$ 1,199,907$ 1,193,187$ 1,220,000$ 10,530,893$ 13,225,199$ 13,978,741$

-$ -$ -$ 6,288$ 3,200$ -$ 62,124$ 97,292$ 150,000$

- - - - - - 388,737 374,012 428,000

494,084 461,574 425,000 187,620 184,739 220,000 4,109,138 4,073,921 4,145,000

- - - - - - - - -

- - - 6,000 5,248 - 6,944 9,397 1,000

691,595 135,368 5,000 - - - 2,236,236 746,886 1,331,050

1,185,679 596,942 430,000 199,907 193,187 220,000 6,803,178 5,301,508 6,055,050

75,000 1,270,976 1,270,976 1,000,000 1,000,000 1,000,000 3,727,715 7,923,691 7,923,691

1,260,679$ 1,867,918$ 1,700,976$ 1,199,907$ 1,193,187$ 1,220,000$ 10,530,893$ 13,225,199$ 13,978,741$

Liability Insurance Total Internal Service FundsFleet Insurance


General Fund

Instruction58%

Instructional Support

8%

Administration4%

School Administration

8%

Transportation4%

Oper. of Plant10%

Maintenance4%

Ending Fund Balance

4%

2009-2010 General Fund Budget

The 2009-2010 General Fund Budget of $445.5 million reflects a decrease of $28.9 million from theprior year. This is a direct result of state revenue shortfalls, lower property taxes, and declining VolusiaCounty student enrollment. The district had to take many measures to balance the budget. Some of themajor changes were staffing reductions including 180.1 teachers, 9 teachers on assignment, 49.8 parapro-fessionals, 11.1 clerical, 2 custodial, 13 assistant principals and 2 principals. A mid-year budget cut lead tonon-salary budget reductions of $8.3 million including curriculum projects, department non-salary, schoolsnon-salary and substitute budgets, and textbooks. An aggressive energy savings program was imple-mented including thermostat setbacks, a summer four-day, ten-hour work week, mandatory closings forfive days during the winter break and centralizing personal appliances at all sites.

Instruction and instructional support account for 64% of the total 2009-2010 budget. Instructionalsupport includes pupil personnel services, instructional media services, instruction and curriculum devel-opment services, instructional staff training services, and instructional related technology. District admin-istration includes board of education, general administration, facilities acquisition and construction, fiscalservices, central services, and administrative technology services. The 2009-2010 unappropriated fundbalance represents 4.2% of total estimated revenues.


Adopted AdoptedActu al s Budg et Actuals Budg et

2007-2008 2008-2009 2008-2009 2009-2010RE VE NUE S

Feder al Sour ces:Federal Direct 386 ,899$ 320 ,000$ 416 ,005$ 320 ,000$ Other Federal Grants 1 ,971 ,257 1 ,625 ,000 2 ,164 ,248 1 ,625 ,000 Total Feder a l Sour ces 2,358,156 1 ,945 ,000 2 ,580,253 1,945 ,000 State Sour ces:Florida Educat ional F inance P rogram 143 ,589 ,001 124 ,746 ,555 115 ,155 ,112 127 ,548 ,119 Categoricals 85 ,373 ,088 86 ,410 ,394 84 ,852 ,425 67 ,152 ,216 Discret ionary Lottery Funds 3 ,046 ,139 2 ,488 ,819 1 ,511 ,940 - Capital Out lay and Debt Serv ice 36 ,502 36 ,101 34 ,785 34 ,785 M obile Home License Tax 512 ,796 515 ,000 565 ,904 515 ,000 Pari-mutual Tax 283 ,485 283 ,495 283 ,485 283 ,485 S tate Grants and Other S tate Sources 5 ,610 ,851 153 ,601 2 ,835 ,123 562 ,600 Total State Sour ces 238,451,862 2 14,633 ,965 205,238,774 196 ,096 ,205 L ocal Sour ces:Ad Valorem Tax es 217 ,062 ,977 216 ,787 ,551 220 ,271 ,402 201 ,107 ,076 Interest Income 4 ,154 ,175 1 ,555 ,900 1 ,757 ,708 400 ,000 Local Grants and Other Local Sources 14 ,375 ,945 3 ,829 ,597 10 ,709 ,773 4 ,498 ,941 Total L ocal Sour ces 235 ,593 ,097 222 ,173 ,048 232,738,883 206,006,017 TOTAL RE VE NUE S 476 ,403 ,115 438 ,752 ,013 440 ,557 ,910 404 ,047 ,222

OTHE R SOURCE S OF FUN DSTransfers from Capital P rojects 16 ,153 ,851 17 ,567 ,350 19 ,273 ,517 19 ,211 ,250 Transfers from Debt Serv ice 369 ,077 - - - Non-R evenue R eceipts 498 ,985 635 ,000 576 ,461 - TOTAL OTHE R SOURCE S OF FUNDS 17 ,021,913 18 ,202 ,350 19 ,849,978 19 ,211,250

RE SE RVE S & FUND BAL ANCER eserve for Encumbrances 2 ,034 ,993 1 ,346 ,492 1 ,346 ,492 847 ,296 R eserve for Inventory 1 ,528 ,053 1 ,581 ,808 1 ,581 ,808 1 ,301 ,033 R eserve for Categoricals 231 ,824 908 ,294 908 ,294 917 ,232 U nreserved Fund Balance 11 ,792 ,482 13 ,577 ,045 13 ,577 ,045 19 ,169 ,201 TOTAL RE SE RVE S & FUN D BAL ANCE 15 ,587 ,352 17 ,413 ,639 17 ,413,639 22 ,234 ,762 TOTAL RE VE NUE , TRANSFE RS & FUN D BAL ANCE 509,012 ,380$ 474,368 ,003$ 477 ,821,527$ 445 ,493 ,234$

E XP E N DITURE SInstruction 308 ,229 ,447$ 288 ,174 ,147$ 279 ,769 ,801$ 259 ,188 ,409$ Pupil Personnel Serv ices 22 ,373 ,791 20 ,899 ,340 20 ,807 ,189 17 ,384 ,405 Instructional M edia Serv ices 7 ,457 ,851 5 ,816 ,710 6 ,679 ,738 7 ,763 ,921 Instruction and Curriculum Dev . Serv ices 7 ,473 ,555 5 ,293 ,266 6 ,316 ,451 4 ,594 ,883 Instructional Staff Training Serv ices 2 ,853 ,422 2 ,619 ,999 1 ,786 ,826 1 ,989 ,752 Instructional R elated Technology 3 ,829 ,838 3 ,618 ,076 3 ,933 ,279 4 ,073 ,679 Board 711 ,009 664 ,239 663 ,236 618 ,904 General Administ rat ion 1 ,979 ,564 1 ,943 ,194 1 ,763 ,045 1 ,951 ,743 School Administ rat ion 37 ,107 ,329 39 ,396 ,302 36 ,643 ,684 34 ,368 ,646 Facilit ies Acquisit ion and Construct ion 847 ,300 1 ,374 ,454 564 ,194 273 ,147 F iscal Serv ices 3 ,007 ,082 3 ,151 ,705 2 ,845 ,410 2 ,755 ,631 Central Serv ices 7 ,008 ,851 7 ,378 ,740 6 ,125 ,599 6 ,188 ,976 Pupil Transportat ion Serv ices 18 ,838 ,178 18 ,104 ,562 16 ,322 ,011 17 ,169 ,907 Operat ion of P lant 43 ,046 ,984 47 ,938 ,765 42 ,244 ,885 45 ,214 ,907 M aintenance of P lant 16 ,399 ,767 17 ,730 ,316 14 ,242 ,289 16 ,337 ,458 Administ rat ive Technology Serv ices 5 ,329 ,339 6 ,063 ,349 5 ,417 ,073 5 ,566 ,398 Community Serv ices 5 ,043 ,457 1 ,295 ,475 5 ,083 ,103 915 ,481 Debt Serv ice 48 ,379 1 ,310 ,556 1 ,371 ,997 782 ,624 TOTAL E XP E NDITURE S 491,585,143 472 ,773 ,195 452 ,579 ,810 427 ,138,871

OTHE R USE S OF FUN DSTransfers to Internal Serv ice - - 3 ,000 ,000 - Transfers to Food Serv ice 13 ,598 13 ,000 6 ,955 - TOTAL OTHE R USE S OF FUNDS 13 ,598 13 ,000 3 ,006,955 -

RE SE RVE S & FUND BAL ANCER eserve for Encumbrances 1 ,346 ,492 - 847 ,296 - R eserve for Inventory 1 ,581 ,808 1 ,581 ,808 1 ,301 ,033 1 ,301 ,033 R eserve for Categoricals 908 ,294 - 917 ,232 - U nreserved Balance 13 ,577 ,045 - 19 ,169 ,201 17 ,053 ,330 TOTAL RE SE RVE S & FUN D BAL ANCE 17,413 ,639 1,581,808 22 ,234,762 18 ,354 ,363 TOTAL E XP E NDITURE S, TRANSFE RS & FUN D BAL ANCE S 509,012 ,380$ 474,368 ,003$ 477 ,821,527$ 445 ,493 ,234$

*The F lorida Educat ional F inance Program revenue for the 2009 -10 Adopted Budget does not include the AR R A-State F iscal S tabilizat ion funds. These funds are accounted for in the Special R evenue-AR R A funds on page 76 .

General Fund


Adopted AdoptedActuals Budget Actuals Budget

REVENUES 2007-2008 2008-2009 2008-2009 2009-2010State Sources:CO&DS Withheld for SBE/COBI Bonds 1,989,012$ 2,011,050$ 1,967,429$ 1,995,981$ SBE/COBI Bond Interest 17,551 - 586 - Total State sources 2,006,563 2,011,050 1,968,015 1,995,981 Local Sources:Ad valorem taxes 9,178 - - - Interest 4,185,999 - 1,351,878 - Payment in Lieu of Taxes - - - - Total Local Sources 4,195,177 - 1,351,878 -

TOTAL REVENUE 6,201,740 2,011,050 3,319,893 1,995,981 OTHER SOURCES OF FUNDS

Transfers from Capital Fund 49,452,423 51,637,254 51,532,893 51,599,110 Proceeds of Refunding Bonds - - - - Beginning Fund Balances 66,234,133 66,122,148 66,122,148 65,529,642 Adjustment to Beginning Fund Balance - - - - TOTAL SOURCES OF FUNDS 115,686,556 117,759,402 117,655,041 117,128,752 TOTAL REVENUE, OTHER SOURCES & FUND BALANCES 121,888,296$ 119,770,452$ 120,974,934$ 119,124,733$

EXPENDITURES: (by object)Redemption of Principal 26,335,000$ 27,305,000$ 27,305,000$ 28,875,000$ Interest 29,031,054 25,977,380 28,094,863 24,310,506 Dues and Fees 31,017 - 45,429 - Miscellaneous Expense - - - - TOTAL EXPENDITURES 55,397,071 53,282,380 55,445,292 53,185,506

OTHER USES OF FUNDSTransfers to General Fund 369,077 - - - TOTAL USES OF FUNDS 369,077 - - - Ending fund balances 66,122,148 66,488,072 65,529,642 65,939,227 TOTAL EXPENDITURES, OTHERUSES & FUND BALANCES 121,888,296$ 119,770,452$ 120,974,934$ 119,124,733$

Debt Service Fund

A review of Debt Sources and Legal Limits can be found in the Informational Section under DebtOverview.


Debt Levels

The current debt levels for the district are low. The district is currently deferring borrowing and projectsdue to the economic down turn. The last debt issue the district undertook was a Certificates of Participation(COPs) in 2006-2007. The next scheduled debt issue is a COPs in 2013-2014. Below is an overview ofthe long term debt levels.

The last General Obligation Bonds (GOB) that were approved in 1986 were refunded twice to save thetaxpayers interest expense. The last refunding on the GOB was done in 2001 and the public realized asavings of approximately $2.6 million in interest cost over the balance of the bond. This GOB was paidin full in fiscal year 2006-2007. No additional millage is required on the sinking fund for GO Bonds.Also, no additional GOBs are planned at the present time.

In 2003, the state required the district to bond the Capital Outlay and Debt Service (CO&DS) motorvehicle tax to take advantage of a special bonding of capital outlay lottery funds that occurred in 1999.The Capital Outlay Bond Issue (COBI) bonds are administered by the state, as the district has fundsavailable to bond. The bond repayment is made from proceeds of the CO&DS tax. At the presenttime, four (4) COBI bonds are outstanding. One paid in full in fiscal year 2007-2008 and another will payout in fiscal year 2009-2010.

The district currently has five (5) COPs outstanding. The 1999 issue was forward refunded and is beingheld in escrow for closing early in 2009-2010 at a substantial interest savings. The oldest one (1995 issue)is scheduled to mature in fiscal year 2010-2011. The payments are primarily made from the capital outlaymillage funds but other sources of funds can also be used to make payments on these issues. Up toseventy-five percent of the approved capital outlay millage can be used for COPs payments. The districtutilizes the school impact fees to pay COPs debt service on schools that increased capacity. Sales TaxProceeds are used for any project included in a COPs issue that is on the approved project list for thatfund. If the full debt service for COPs were paid from the capital outlay millage this year, it would totala little under fifty percent of the current proceeds.

Three (3) sales tax revenue bonds are currently outstanding and the payments are made from sales taxcollections. The term is for the duration of the approved special half-cent sales tax, which will sunsetDecember 31, 2016 in fiscal year 2016-2017. The terms on these bonds coincide with this sunset. Nonew sales tax bonds are anticipated.

South Daytona Elementary


Capital Projects Funds


REVENUES 2007-2008 2008-2009 2008-2009 2009-2010State sources:CO&DS distributed to district 395,222$ 430,000$ 329,530$ 300,000$ Interest on undistributed CO&DS 56,636 20,000 24,971 20,000 PECO 9,126,330 4,049,200 4,049,200 953,879 Classrooms for kids 10,107,881 - - - Other state sources 249,698 - 500,303 - Total state sources 19,935,767 4,499,200 4,904,004 1,273,879 Local sources:Ad valorem taxes 79,404,284 66,452,656 67,599,348 47,844,665 Sales tax 33,948,264 33,948,264 30,299,663 30,500,000 Interest income 11,510,403 6,500,000 5,347,962 3,500,000 Impact fees 13,608,727 5,884,000 3,779,704 3,800,000 Other local sources 659,526 - 453,463 - Total local sources 139,131,204 112,784,920 107,480,140 85,644,665 TOTAL REVENUE 159,066,971 117,284,120 112,384,144 86,918,544

OTHER SOURCES OF FUNDSTransfers In - - - - Other Financing Sources - - - - TOTAL OTHER SOURCES - - - - Projects in Progress 292,004,912 224,174,780 224,174,780 123,264,596 Beginning fund balances 58,841,545 71,436,578 71,436,578 76,165,205 TOTAL REVENUE, OTHER SOURCES & FUND BALANCES 509,913,428$ 412,895,478$ 407,995,502$ 286,348,345$

EXPENDITURES: New Construction 87,642,157$ 21,440,000$ 81,184,923$ -$ Projects at Existing Schools & Facilities 48,586,372 27,175,445 42,523,277 23,608,422 Facilities Management - 3,650,289 - 3,000,000 Technology 5,009,452 9,692,350 9,377,004 9,000,000 System Wide Equipment and Vehicles 2,799,575 2,781,002 1,515,887 1,800,000 Buses 4,658,240 - 3,158,200 - Projects in Progress - 224,174,780 - 123,264,596 TOTAL EXPENDITURES 148,695,796 288,913,866 137,759,291 160,673,018

OTHER USES OF FUNDSTo General Fund 16,153,851 17,567,350 19,273,517 19,211,250 To Debt Service Funds 49,452,423 51,637,254 51,532,893 51,599,110 Interfund (Capital Projects Only) - - - - TOTAL OTHER USES OF FUNDS 65,606,274 69,204,604 70,806,410 70,810,360 Projects in Progress 224,174,780 - 123,264,596 - Ending fund balances 71,436,578 54,777,008 76,165,205 54,864,967 TOTAL EXPENDITURES,TRANSFERS & FUND BALANCES 509,913,428$ 412,895,478$ 407,995,502$ 286,348,345$


Capital Five -Year Fiscal Forecast

Budget Forecast Forecast Forecast Forecast

REVENUES 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014

State sources:

CO&DS distributed to district 300,000$ 300,000$ 300,000$ 300,000$ 300,000$

Interest on undistributed CO&DS 20,000 20,000 20,000 20,000 20,000

PECO 953,879 4,514,098 4,956,485 4,345,992 5,483,104

Classrooms for kids - - - - -

Other state sources - - - - -

Total state sources 1,273,879 4,834,098 5,276,485 4,665,992 5,803,104

Local sources:

Ad valorem taxes 47,844,665 47,844,665 48,801,558 50,753,621 52,783,765

Sales tax 30,500,000 30,805,000 31,421,100 32,677,944 33,985,062

Interest income 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000

Impact fees 3,800,000 3,800,000 3,800,000 4,300,000 4,800,000

Sale of Property & other local Revenue - - - - -

Total local sources 85,644,665 85,449,665 86,522,658 89,731,565 93,068,827

TOTAL REVENUE 86,918,544 90,283,763 91,799,143 94,397,557 98,871,931

OTHER SOURCES OF FUNDS:

Transfers In - - - - -

Other Financing Sources - - - - 75,032,000

Projects in Progress 123,264,596 - - - -

Beginning fund balances 76,165,205 54,864,967 44,184,555 35,111,297 33,338,040

Total other sources 199,429,801 54,864,967 44,184,555 35,111,297 108,370,040

TOTAL REVENUE, OTHER

SOURCES & FUND BALANCES 286,348,345$ 145,148,730$ 135,983,698$ 129,508,854$ 207,241,971$

EXPENDITURES (by category)

New Construction -$ -$ 1,120,000$ 971,290$ 77,008,000$

Projects at Existing Schools & Facilities 23,608,422 16,350,000 15,140,000 10,590,000 10,040,000

Facilities Management 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000

Technology 9,000,000 9,000,000 9,000,000 9,000,000 9,000,000

System Wide Equipment and Vehicles 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000

Buses - - - - 7,239,765

Projects in Progress 123,264,596 - - - -

TOTAL EXPENDITURES 160,673,018 30,150,000 30,060,000 25,361,290 108,087,765

TRANSFERS OUT:

To General Fund 19,211,250 19,211,250 19,211,250 19,211,250 19,211,250

To Debt Service Funds 51,599,110 51,602,925 51,601,151 51,598,274 57,057,765

TOTAL TRANSFERS 70,810,360 70,814,175 70,812,401 70,809,524 76,269,015

Reserved for projects in progress - - - - -

Ending fund balances 54,864,967 44,184,555 35,111,297 33,338,040 22,885,191

TOTAL EXPENDITURES,

TRANSFERS & FUND BALANCES 286,348,345$ 145,148,730$ 135,983,698$ 129,508,854$ 207,241,971$


5-Year Work Program

Budget Budget Budget Budget Budget

2009-2010 2010-2011 2011-2012 2012-2013 2013-2014

New Construction

Marks, George Elm - Replacement School -$ -$ -$ 971,290$ 17,682,000$ New Elm "A" Relieve Cypress Creek, Spruce Creek, Chisholm - - - - 988,000New Elm "C" Relieve Pathways, Pine Trail - - - - 988,000New K-8 "FF" Relieve New Smyrna Mid, Indian River, Edgewater - - 1,120,000 - 38,750,000Pierson/Seville Elm Replacement - - - - 18,600,000Total New Construction - - 1,120,000 971,290 77,008,000

Major Projects at Existing Schools & FacilitiesDeltona HS - Reroof Campus 2,880,000 - - - - Enterprise Elm - Addition - - 4,500,000 500,000 - Enterprise Elm - 9 Classroom Addition 2,800,000 - - - - Friendship Elm - 9 Classroom Addition 2,800,000 - - - - Holly Hill Mid - Demo Buildings - 410,000 - - - Horizon Elm - 9 Classroom Addition 2,800,000 - - - - Pine Ridge HS - HVAC Bldg 5 1,516,000 - - - - Portables - Lease 1,200,000 1,000,000 250,000 250,000 250,000Portables - Moves & Compliance 690,000 640,000 590,000 540,000 490,000Seabreeze HS - 10 Year Sports Complex Lease 600,000 - - - - Southwestern Mid - Additions 500,000 5,000,000 500,000 - - Sunrise Elm - 9 Classroom Addition 2,650,000 - - - - Various Schools - Minor Projects 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000Various Facilities - Facilities Review Projects 3,872,422 8,000,000 8,000,000 8,000,000 8,000,000Total Major Prjs at Existing Schools & Facilities 23,608,422 16,350,000 15,140,000 10,590,000 10,040,000

Facilities Management Facilities Management - Various Projects 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000

TechnologyNetwork, EDP & Communications Equipment 9,000,000 9,000,000 9,000,000 9,000,000 9,000,000

System Wide Equipment & VehiclesVarious Schools & Departments Furn. & Equip. 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000

BusesTransportation Dept - Bus Replacement - - - - 7,239,765

TransfersTransfers - Debt Service 51,599,110 51,602,925 51,601,151 51,598,274 57,057,765Transfers - Equipment Leases & Property Insurance 3,411,250 3,411,250 3,411,250 3,411,250 3,411,250Transfers - Maintenance 15,800,000 15,800,000 15,800,000 15,800,000 15,800,000Total Transfers 70,810,360 70,814,175 70,812,401 70,809,524 76,269,015

TOTALS 108,218,782$ 100,964,175$ 100,872,401$ 96,170,814$ 184,356,780$


5-Year Work Program

The total 5-year revenues, new debt and reserves are $904.2 million; $21.9 million from statesources and $440.4 million from local sources in addition to $75.0 million in proposed newdebt and $367.0 million in current reserves.

5-Year Fund Sources

The total amount of the Capital Outlay 5-Year Work Program appropriations are $713.8million. The request for new construction is $79.1 million and $75.7 million for projects atexisting schools and facilities. Facilities management will need $15.0 million to take theseprojects from the planning stage to completion. The technology programs of the district willneed $45.0 million to replace and upgrade throughout. In addition, $9.0 million for system-wide equipment and vehicle replacement and $7.2 million for new buses will be used to keepthe district functioning properly. Transfers to the general fund for maintenance and to the debtservice fund for payments on current debt to construct schools make up the largest appropria-tion at $359.5 million for this five year period.

5-Year Fund Uses

New Construction9%

Projects at Existing Schools & Facilities

8%

Facilities Management

2%

Technology5%

System Wide Equipment &

Vehicles1%

Buses1%

Transfers40%

Projects in Progress13%

Reserves21%

State2%

Local49%

New Debt8%

Reserves41%


School Way Cafe

Adopted Adopted Actuals Budget Actuals Budget

2007-2008 2008-2009 2008-2009 2009-2010REVENUES

Federal Through State:School Lunch Reimbursement 9,573,718$ 9,500,000$ 10,769,593$ 10,800,000$ School Breakfast Reimbursement 2,963,554 2,833,450 2,727,221 2,750,000 After School Snack Reimbursement 216,478 200,000 244,577 245,000 USDA Donated Foods 1,433,517 1,427,000 1,527,981 1,200,000 Cash in Lieu of Donated Foods - - - - Summer Food Service Program 210,192 300,000 - 52,656 Total Federal Through State 14,397,459 14,260,450 15,269,372 15,047,656

School Breakfast Supplement 162,819 - 167,317 - School Lunch Supplement 199,588 362,407 202,846 370,000

Local Sources:Interest on Investments 77,392 55,000 11,160 12,000 Student Breakfast/Lunches 3,399,414 4,019,302 4,111,311 3,750,000 Adult Breakfasts/Lunches 117,495 101,105 228,370 360,000 Student and Adult al La Carte 4,204,150 4,452,000 3,436,196 3,500,000 Student Snacks 64,723 - 40,416 230,000 Other Food Sales 526,097 400,000 458,133 515,000 Other Miscellaneous Local Sources 1,244 1,000 1,635 1,600 Refunds of Prior Year's Expenditures - - - - Total Local Sources 8,390,515 9,028,407 8,287,221 8,368,600

Total Revenue 23,150,381 23,651,264 23,926,756 23,786,256 Transfers In 13,598 13,000 6,955 - Loss Recoveries - - - - Reserve for Inventory 2,092,183 1,184,093 1,184,093 1,767,481 Beginning Fund Balances 5,121,820 3,050,466 3,050,466 3,351,521 TOTAL REVENUE, TRANSFERS & FUND BALANCES 30,377,982$ 27,898,823$ 28,168,270$ 28,905,258$

EXPENDITURESSalaries 8,840,991$ 7,670,532$ 7,660,435$ 7,829,433$ Employee Benefits 4,789,422 4,732,815 4,381,577 4,737,000 Purchased Services 1,113,144 1,270,521 840,360 1,340,167 Energy Supplies 102,207 100,000 105,910 110,000 Material and Supplies 9,963,537 9,846,384 9,227,392 10,173,051 Capital Outlay 676,777 389,638 146,748 370,535 Other Expenses 657,345 554,000 686,846 681,108 TOTAL OPERATING EXPENSES 26,143,423 24,563,890 23,049,268 25,241,294

Transfers Out - - - - Reserve for Inventory 1,184,093 1,184,093 1,767,481 1,767,090 Ending Fund Balances 3,050,466 2,150,840 3,351,521 1,896,874 TOTAL EXPENDITURES, TRANSFERS & FUND BALANCES 30,377,982$ 27,898,823$ 28,168,270$ 28,905,258$


Special Revenue-Other Federal Programs


2007-2008 2008-2009 2008-2009 2009-2010REVENUES

Federal Direct:Miscellaneous Federal Direct 9,635$ -$ -$ 907,686$ Total Federal Direct 9,635 - - 907,686

Federal Through State:Vocational Education Acts 1,112,688 804,750 897,020 842,106 Eisenhower Math and Science 3,415,967 3,526,464 3,335,639 3,439,056 Drug Free Schools 291,766 242,773 242,380 230,462 Individuals with Disabilities Education Act (IDEA) 14,084,524 14,739,879 14,088,370 15,479,655 Elementary and Secondary Education Act, Title I & V 14,971,364 13,799,827 14,982,468 25,369,352 Miscellaneous Federal Through State 1,829,748 1,560,273 1,892,697 1,170,383 Total Federal Through State 35,706,057 34,673,966 35,438,574 46,531,014 Transfers & Beginning Fund Balances - - - - TOTAL REVENUE, TRANSFERS & FUND BALANCES 35,715,692$ 34,673,966$ 35,438,574$ 47,438,700$

EXPENDITURESCarl D. Perkins Career Pathways Consortia -$ -$ 76,076$ 9,807$ Carl D. Perkins Vocational Education 643,693 594,957 746,760 832,299 Carl D. Perkins Tech Prep Education 360,617 77,556 70,289 - Title I - Part A, Basic 11,955,285 10,262,826 11,108,099 20,610,427 Title I - Migrant Education 674,277 599,885 417,841 293,254 Title I - School Choice (Transp.& Supplemental) 1,628,296 2,565,706 2,011,575 3,952,085 Title I - Delinquent/At-Risk 353,726 269,023 443,035 411,107 Title II - Part A, Preparing, Training, & Recruiting 3,415,967 3,526,464 3,335,639 3,439,056 Title V - Innovative Education Program Strategies 124,877 23,507 18,705 - Safe & Drug-Free Schools 291,766 242,773 242,380 230,462 I.D.E.A. - Part B 13,268,274 14,149,871 13,541,789 15,040,999 I.D.E.A. - Part B Preschool 382,087 348,345 326,952 325,688 Reading First Grant 600,805 427,000 426,734 59,014 Enhancing Education Through Technology 117,304 173,670 170,630 185,731 Teaching American History Grant - - - 907,686 All Other Grants 1,898,718 1,412,383 2,502,070 1,141,085 Total Expenditures 35,715,692 34,673,966 35,438,574 47,438,700 Transfers & Ending Fund Balances - - - - TOTAL EXPENDITURES, TRANSFERS & FUND BALANCES 35,715,692$ 34,673,966$ 35,438,574$ 47,438,700$


Special Revenue - ARRAAdopted Adopted

Actuals Budget Actuals Budget2007-2008 2008-2009 2008-2009 2009-2010

REVENUESFederal Direct:Miscellaneous Federal Direct -$ -$ -$ -$ Total Federal Direct - - - -

Federal Through State:State Fiscal Stabilization Funds K-12 - - - 20,542,664 Individuals with Disabilities Education Act (IDEA) - - - 15,040,667 Elementary and Secondary Education Act, Title I & V - - - 10,377,216 Miscellaneous Federal Through State - - - 554,028 Other Food Services - - - 68,632 Total Federal Through State - - - 46,583,207 Transfers & Beginning Fund Balances - - - - TOTAL REVENUE, TRANSFERS & FUND BALANCES -$ -$ -$ 46,583,207$

EXPENDITURESEducation Stabilization Fund K-12 -$ -$ -$ 19,798,394$ Government Services Fund K-12 - - - 744,270 Homeless Children and Youth - - - 102,613 I.D.E.A. - Part B - - - 14,581,546 I.D.E.A. - Part B Preschool - - - 459,121 Title I, Disadvantaged Children - - - 7,311,099 Title I, Part D, Local Delinquent - - - 141,677 Title I, School Choice with Transportation - - - 2,924,440 Enhancing Education Through Technology - - - 451,415 Equipment Assistance -School Food Service - - 68,632 Total Expenditures - - - 46,583,207 Transfers & Ending Fund Balances - - - - TOTAL EXPENDITURES, TRANSFERS & FUND BALANCES -$ -$ -$ 46,583,207$



Workers’ Compensation Fund


2007-2008 2008-2009 2008-2009 2009-2010

OPERATING REVENUES

Other Operating Revenues-General Fund 2,235,996$ 3,119,212$ 1,251,812$ 2,232,212$

Other Operating Revenues-Special Revenue 95,149 220,156 82,537 147,303

Other Operating Revenues-School Way Café 47,574 115,682 41,269 75,535

Interest Income 221,421 - 82,524 -

TOTAL OPERATING REVENUES 2,600,140 3,455,050 1,458,142 2,455,050

Beginning Fund Balances 566,028 566,028 566,028 566,028

TOTAL REVENUE,

TRANSFERS & FUND BALANCES 3,166,168$ 4,021,078$ 2,024,170$ 3,021,078$

OPERATING EXPENSES:

Salaries 55,836$ 150,000$ 55,836$ 150,000$

Employee Benefits 388,737 428,000 372,273 428,000

Purchased Services 609,982 675,000 418,511 550,000

Material and Supplies 944 1,000 4 1,000

Other Expenses 1,544,641 2,201,050 611,518 1,326,050

TOTAL OPERATING EXPENSES 2,600,140 3,455,050 1,458,142 2,455,050

Ending Fund Balances 566,028 566,028 566,028 566,028

TOTAL EXPENDITURES,



Property Insurance Fund


2007-2008 2008-2009 2008-2009 2009-2010

OPERATING REVENUES:

Other Operating Revenues-General Fund 2,760,415$ 2,988,069$ 3,030,025$ 2,950,000$


TOTAL OPERATING REVENUES 2,817,452 2,988,069 3,035,863 2,950,000

Transfers In - - 3,000,000 -

Other Loss Recovery - - 17,374 -

Beginning Fund Balances 2,086,687 2,086,687 2,086,687 5,086,687

TOTAL REVENUE,


OPERATING EXPENSES:

Salaries -$ -$ 38,256$ -$

Employee Benefits - - 1,739 -

Purchased Services 2,817,452 2,965,069 3,009,097 2,950,000

Energy Supplies - - - -

Material and Supplies - - 4,145 -

Capital Outlay - - - -

Other Expenses - 23,000 - -

TOTAL OPERATING EXPENSES 2,817,452 2,988,069 3,053,237 2,950,000

Transfers Out - - - -

Ending Fund Balances 2,086,687 2,086,687 5,086,687 5,086,687

TOTAL EXPENDITURES,



Liability Insurance Fund


2007-2008 2008-2009 2008-2009 2009-2010

OPERATING REVENUES

Other Operating Revenues-General Fund 1,122,751$ 1,130,000$ 1,768,781$ 430,000$


TOTAL OPERATING REVENUES 1,185,679 1,130,000 1,792,918 430,000

Beginning Fund Balances 75,000 75,000 75,000 1,270,976

TOTAL REVENUE,


OPERATING EXPENSES:

Purchased Services 494,084$ 440,000$ 461,574$ 425,000$

Other Expenses 691,595 690,000 135,368 5,000

TOTAL OPERATING EXPENSES 1,185,679 1,130,000 596,942 430,000

Ending Fund Balances 75,000 75,000 1,270,976 1,270,976

TOTAL EXPENDITURES,



Fleet Insurance Fund


2007-2008 2008-2009 2008-2009 2009-2010

OPERATING REVENUES

Other Operating Revenues-General Fund 157,784$ 220,000$ 179,859$ 220,000$


TOTAL OPERATING REVENUES 199,907 220,000 193,187 220,000

Transfers In - - - -


TOTAL REVENUE,


OPERATING EXPENSES:

Salaries 6,288$ -$ 3,200$ -$

Purchased Services 187,620 220,000 184,739 220,000

Material and Supplies 6,000 - 5,248 -

TOTAL OPERATING EXPENSES 199,907 220,000 193,187 220,000

Transfers Out - - - -


TOTAL EXPENDITURES,



Capital Impact on the Operating Fund

The capital budget is separate and distinct from the operating budget for several reasons. First, capitaloutlay reflects non-recurring capital improvements rather than ongoing expenses. Capital infrastructureexpansion and improvements are funded through pay as you go Capital Funds from diverse sources,including capital outlay property taxes, school impact fees, sales taxes designated for capital projects, andlong-term liabilities such as COPs and Bonds. The principal and interest due on the long-term debt ispaid through the Debt Service Fund with transfers from the Capital Fund and voter approved taxcollections. These revenue sources are not appropriate funding sources for recurring operating expenses.Second, capital projects tend to be of high cost in nature, requiring more stringent control andaccountability. Finally, several capital revenue sources, such as the school impact fees, school sales taxes,and state PECO funds, are by statute or other legal restriction limited to use on capital improvements.

There is a direct relationship between the Capital Projects budget and the General Fund budget whenbuilding new facilities and renovating old ones. As space is added or renovated, furniture, supplies,custodians, maintenance, and utility costs all increase. The cost of operating and maintaining newinfrastructures are always considered in the operating budget. Therefore, it is important to budget forthis increased cost in the General Fund in the fiscal year the asset becomes operational.

These estimates of the Operating Fund’s additional recurring cost are factored into the budget when anew school is scheduled to open. The following charts show the cost estimates based on enrollmentaverages of 2,197 for high schools, 1,040 for middle schools and 615 for elementary schools:

School Instructional Materials Administration Support & Supplies Totals

Elementary School $ 335,775 $ 135,180 $8,982 $ 479,937 Middle School $ 719,005 $ 249,483 $15,681 $ 984,169 High School $ 1,048,015 $ 629,015 $30,869 $ 1,707,899

The above fixed costs are primarily for administrative staff including the Principal, Assistant Principals,and necessary office staff. Instructional support includes Media Specialists, Guidance Counselors andfor the High School Athletic Director. It does not include the classroom instructional staff or the utilityand/or maintenance costs.

The following chart represents the estimated increases to the operating fund for costs associated withthe new schools operation of plant including custodians in all levels and campus advisors to help withcrowd control in middle and high schools. Also, maintenance and utilities are estimated for each levelbased on the size of the school.

Operation of Maintenance Materials_Plant & Utilities & Supplies Totals

Elementary School $ 133,647 $ 197,638 $ 2,023 $ 333,308 Middle School $ 332,501 $ 271,132 $ 3,453 $ 607,086 High School $ 688,001 $ 519,430 $ 7,237 $ 1,214,668


Capital Impact on the Operating Fund

In some cases, the operational impact may be absorbed gradually while the new school is underconstruction. As a school’s population increases beyond capacity, additional staff, supplies and equipmentare provided; thus spreading the operating impact over a number of years rather than all at once whenthe new school is complete. The need for additional instructional units and material for supplies isdetermined at the time of the new school opening. Below is the average for a completed school basedon the enrollment stated on the previous page.

Instructional Materials Personnel & Supplies Totals

Elementary School $2,583,243 $11,937 $ 2,595,180 Middle School $3,291,606 $20,378 $ 3,311,984 High School $6,749,787 $41,104 $ 6,790,891

An indirect impact to the general operating budget will be a reduction in maintenance needs due to thereplacement of major air conditioning equipment, roofing systems, electrical upgrades and flooringimprovements at various facilities. It is harder to quantify, but these types of capital improvementsimpact the operating fund in a positive way, which means less money is spent on labor and repairs forthe first few years after the replacement or improvement. Many benefits, such as improved educationalproductivity and student and staff morale, are not readily quantifiable in financial terms but represent amajor tangible impact on school and district operations.

In addition to the new schools, many of the major projects add additional space at existing schools. TheDepartment of Education calculates that it costs approximately $5.83 per square foot for maintenance,custodial and utilities. The following existing schools had additional square footage added this past fiscalyear. Champion Elementary School was a replacement of Hurst Elementary and added an additional24,144 square feet of space. To help cover the requirements of Class Size Reduction, classroom additionswere added at four elementary schools which added additional square footage. Debary Elementaryadded 13,877 square feet, Forest Lake Elementary increased 13,434 square feet, Indian River Elementaryincreased 15,308 square feet, and the addition at Sweetwater Elementary added 12,093 square feet. Thecost of the extra square footage is calculated using the factor above.

Based on the above estimates, the impact on the operating fund for the replacement school and theadditional square footage for the four classroom additions that opened in August, 2009, is shown below.

Impact to OperatingBudget

Champion Elementary (Replaced Hurst Elementary) $ 140,760 DeBary Elementary (Classroom Addition) $ 80,903 Forest Lake Elementary (Classroom Addition) $ 78,320 Indian River Elementary (Classroom Addition) $ 89,246 Sweetwater Elementary (Classroom Addition) $ 70,502

Total Operating Impact $ 459,731



InformationalSection


Florida public schools are financed from federal, state and local sources. Revenues are budgeted by fund andare categorized according to the Florida State Red Book. The primary purpose of the Red Book is to provideFlorida School Districts with a uniform chart of accounts for budgeting and financial reporting.

Revenue From Federal Sources

The District receives Federal awards for the enhancement of various educational programs. Federal awardsare generally received based on applications submitted to, and approved by, various granting agencies. ForFederal awards in which a claim to these grant proceeds is based on incurring eligible expenditures, revenue isrecognized to the extent that eligible expenditures have been incurred.

Revenue From State Sources

Revenues from State sources for current operations are primarily from the Florida Education Finance Pro-gram (FEFP) administered by the Florida Department of Education (FDOE) under the provisions of Sec-tion 1011.62, Florida Statutes. In accordance with this law, the FDOE determines and reports the number offull-time equivalent (FTE) students. The Department then calculates the allocation of funds by multiplyingFTE by state determined program cost factors to obtain weighted full-time equivalent students (WFTE).Weighted FTE’s are then multiplied by a base student allocation and by a district cost differential to determinethe state and local FEFP funds.

Categorical programs are also provided from the State. These programs include allocations such as Class SizeReduction and School Recognition. There are several other miscellaneous sources that make up one percentof the total state revenue provided to the district. These revenues include sources such as Capital Outlay andDebt Service (CO&DS), Mobile Home License Tax, Pari-mutual Tax, and several small state grants.

General Fund State Revenue by Source2009-2010

Major Revenue Sources

65 %

3 4 % 1%

F EF P Catego ricals M iscellaneo us


Revenue From Local Sources

Local revenue for school support is derived almost entirely from property taxes. Each of the 67 schooldistricts in the state is a county-wide district. Each school board participating in the state allocation of fundsfor current operation of schools must levy the millage set by the State for required local effort. The Legislatureset the amount of $8.27 billion as the adjusted required local effort for 2009-2010. Each district’s share of thestate total of required local effort is determined by a statutory procedure, initiated by certification of theproperty tax valuations of each district by the Department of Revenue.

School Boards may set discretionary tax levies of the following types:

School Boards may levy up to 1.500 mills for new construction and remodeling, site improvement or expan-sion of new sites, existing sites, auxiliary facilities, maintenance, renovation, and repair of existing school plants;purchase of new and replacement equipment; school bus purchases, driver education vehicles, security ve-hicles, and vehicles used for maintenance or operation of plants and equipment or in storing or distributingmaterials and equipment. Payments for lease purchase agreements for educational facilities and sites are autho-rized in an amount not to exceed three-quarters of the proceeds of the millage levied under this authority.Proceeds may also be used to repay Sections 1011.13 and 1011.14, F.S., loans used for these authorizedpurposes, payments of costs directly related to complying with state and federal environmental statutes andregulations governing school facilities, and payment of costs of leasing relocatable educational facilities andrenting or leasing educational facilities and sites.

The 2009 Legislature provided authority for school boards, by super majority vote, to levy an additional 0.25critical needs millage to be used for either operating or capital purposes. In addition to levies established by theschool board, qualified electors may vote an additional millage for operations and capital outlay purposes fora period not to exceed four years. Tax levies for debt service are in addition to the levies for currentoperations, but are not limited by State Board of Education Rule to six mills and 20 years’ duration exceptwith specific State Board approval.

The 2001 Legislature provided authority for an additional levy, not to exceed four years, for operationalpurposes to be authorized by the electorate through a local referendum or in conjunction with a generalelection. This voted levy and the levies established by the school board must not exceed ten mills in total.

General Fund Local Revenue by Source2009-2010

Major Revenue Sources

98%

2%

Property Taxes Other


FEFP Revenue

The Florida Education Finance Program (FEFP) is the funding formula adopted by the Florida Legislaturein 1973 to allocate funds appropriated by the Legislature for public school operations. The FEFPimplements the constitutional requirement of a uniform system of free public education and is an allocationmodel based on individual student participation in educational programs. In order to ensure equitablefunding, the FEFP takes into account:

• The local property tax base• Costs of education programs• Cost of living (district cost differential or DCD)• Sparsity of student population

The FEFP is the primary mechanism for funding the operating costs of public schools. As noted herein,there are other sources of funding; however, the FEFP is the finance program’s foundation. The keyfeature of the FEFP is to base financial support for education upon the individual student participating ina particular educational program rather than upon the numbers of teachers or classrooms. FEFP fundsare primarily generated by multiplying the number of full-time equivalent (FTE) students in each of thefunded educational programs by cost factors to obtain weighted FTE’s. Weighted FTE’s are then multipliedby a base student allocation and by a district cost differential in the major calculation to determine thebase funding from state and local FEFP funds. Program cost factors are determined by the Legislatureand represent relative cost differences among the FEFP programs. In addition to the base fundingallocation, two major allocations within the FEFP are the Supplemental Academic Instruction Allocationand the Exceptional Student Education Guaranteed Allocation. This year, the FEFP also includes theState Fiscal Stabilization allocation, which is a federal source of funds. Even though these funds havebeen included in the FEFP, they will be accounted for as a federal fund source.

Scholarship payments for education provided by private schools are available pursuant to the provisionsof two programs:

(1) John M. McKay Scholarships for Students with Disabilities Program - This program provides parents of students with disabilities the option to enroll their children in another public school within or adjacent to their home district or to apply for a scholarship to attend a participating private school. Participants must have been reported for funding in a school district during the prior October and February FEFP surveys in order to be eligible.

(2) Corporate Contributions /Tax /Credits Scholarships - These scholarships are funded directly by private voluntary contributions to non-profit scholarship-funding organizations for students who qualify for free or reduced price school lunches under the National School Lunch Act.


FEFP Formula

2009-2010 FEFP CalculationFTE

Students

Volusia61,431.86

ProgramWeights

WeightedFTE

Students

Volusia66,114.61

Base StudentAllocation

(BSA)

Volusia3,630.62

District CostDifferential

(DCD)

Volusia0.9593

x x x x =

BaseFunding

Volusia$230,267,518

DecliningEnrollmentAllocation

Volusia$1,464,450

0.748CompressionAdjustment

Volusia$3,582,092

DJJSupplemental

Allocation

Volusia$324,077

Merit AwardProgram

Volusia$8,963

+ + + + +

SafeSchools

Volusia$1,601,746

ReadingAllocation

Volusia$2,245,371

SupplementalAcademicInstruction

Volusia$16,942,387

ESEGuaranteedAllocation

Volusia$24,492,177

TeachersLead

Volusia$790,209

+ + + + +

StudentTransp.

Volusia$10,404,713

InstructionalMaterials

Volusia$5,163,650

ARRAStabilization

Funds

Volusia$20,542,664

Gross State,Local, and

Federal FEFP

Volusia$317,365,208

RequiredLocalEffort

Volusia$169,274,425

+ + =

=

Volusia’s Total State Funding $216,050,448

Net StateFEFP

Volusia$148,090,783

SchoolRecognition

Program

Volusia$3,551,230

Class SizeReduction

Volusia$64,408,435

+ + =

Prorations

Volusia($464,809)

+

Total StateFunding

Volusia$216,050,448

-


FEFP Revenue Summary2008-2009 2009-20104th Calc. 2nd Calc Difference

Formula ComponentsUnweighted FTE 62,886.86 61,431.86 (1,455.00) Weighted FTE 67,977.67 66,114.61 (1,863.06)

Base Student Allocation 3,886.14 3,630.62 (255.52) District Cost Differential 0.9584 0.9593 0.0009

School Taxable Value 39,735,844,477 33,575,203,480 (6,160,640,997)

Required Local Effort Millage 5.045 5.307 0.262Discretionary Millage 0.498 0.748 0.25Additional Discretionary Millage 0.166 - -0.166Total Millage 5.709 6.055 0.346

WFTE x BSA x DCD 253,181,239$ 230,267,518$ (22,913,720)$ ESE Guaranteed Allocation 27,036,293 24,492,177 (2,544,116) Com pression Adjustm ent-.748 m ills 1,974,647 3,582,092 1,607,445 Declining Enrollm ent Allocation 2,576,569 1,464,450 (1,112,119) Safe Schools 1,755,241 1,601,746 (153,495) Reading Instruction 2,455,707 2,245,371 (210,336) Supplem ental Academ ic Instruction 18,565,262 16,942,387 (1,622,875) DJJ Supplem ental Funding 309,413 324,077 14,664 Merit Award Program 10,193 8,963 (1,230) Bonus allocation 47,085 - (47,085) Proration for Veto - (137,920) (137,920) Proration for Revised Appropriation - (326,889) (326,889) Proration (432,498) - 432,498 Student Transportation - 10,404,713 10,404,713 Instructional Materials - 5,163,650 5,163,650 Teacher's Lead - 790,209 790,209 ARRA State Fiscal Stabilization - 20,542,664 20,542,664 Total FEFP 307,479,151 317,365,208 9,886,058

Required Local Effort Taxes (190,443,969) (169,274,425) 21,169,544

Total State FEFP 117,035,182 148,090,783 31,055,602

CategoricalsClass-size Reduction 62,647,755 64,408,435 1,760,680 Transportation 11,171,351 - (11,171,351) Instructional Materials 6,182,144 - (6,182,144) Teacher's Lead Program 882,493 - (882,493) Teacher Training - - - Total Categorical Funding 80,883,743 64,408,435 (16,475,308)

Lottery 1,514,889 - (1,514,889) School Recognition 4,024,727 3,551,230 (473,497) Total State Funding 203,458,541 216,050,448 12,591,908

Local FundingTotal Required Local Effort 190,443,969 169,274,425 (21,169,544) Discretionary Local Effort 18,799,028 23,858,540 5,059,512 Additional Discretionary Local Effort 6,266,343 - (6,266,343) Total Local Funding 215,509,340 193,132,965 (22,376,375)

Total Funding 418,967,881$ 409,183,413$ (9,784,468)$


5-Year FEFP Analysis

The state portion of the FEFP includes base funding, lottery and categoricals. The state funding hasdeclined from $221.5 to $212.5 million over the 5-year period. The categorical portion of the statefunding has grown from 25% to 30% during this period of time, while the base funding has decreasedfrom 75% to 70%. The majority of the categorical increase is due to the Class-size Amendment. Thesmaller local portion increased 14% from $169.2 million to $193.1 million. This portion of the FEFP isderived from property taxes, but does not include the 0.25 Critical Needs millage. If included, the localportion increase jumps from 14% to 19%.

-50,000,000

100,000,000

150,000,000

200,000,000 250,000,000

300,000,000

350,000,000 400,000,000

450,000,000

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

5-Year FEFP Analysis

State Categorical Funding State Base Funding/Lottery Local Funding

42%

58%

State vs. Local Funding

State Funding Local Funding


Object Summary

Personnel costs represent the largest expenditure categoryfor the District at 84% (salaries and benefits combined)

Object Description Amount100 Salaries 267,601,434$ 200 Benefits 87,646,344 300 Purchased Services 31,696,606 400 Energy Services 16,992,835 500 Materials & Supplies 16,966,017 600 Capital Outlay 881,872 700 Other Expenses 5,353,763 900 Transfers -

Total 427,138,871$

General Fund2009-2010

63%

21%

7%4% 4% 1%

Object Summary

Salaries Benefits Purchased Services

Energy Services Materials & Supplies Other Expenses


Function Summary

Almost three-quarters of the budget is allocated to the direct benefit ofstudents (Instruction, Inst. Support, and Transportation combined).

Function Description Amount5000 Instruction 259,188,409$ 6100 Pupil Personnel Services - Administration 17,384,405 6200 Instructional Media Services 7,763,921 6300 Instructional and Curriculum Development 4,594,883 6400 Instructional Staff Training Services 1,989,752 6500 Instructional Related Technology 4,073,679 7100 School Board 618,904 7200 General Administration (Superintendent's Office) 1,951,743 7300 School Administration 34,368,646 7400 Facilities Acquisition and Construction 273,147 7500 Fiscal Services 2,755,631 7700 Central Services 6,188,976 7800 Pupil Transportation Services 17,169,907 7900 Operation of Plant 45,214,907 8100 Maintenance of Plant 16,337,458 8200 Administrative Technology Services 5,566,398 9100 Community Services 915,481 9200 Debt Service 782,624 9700 Budgeted Transfer of Funds - Total 427,138,871$

General Fund2009-2010

61%

8%

4%

8%

4%11% 4%

Function Summary

Instruction Instruct. Support Administration School Administration

Transportation Oper. of Plant Maintenance


Millage Rates

A mill represents one thousandth of a dollar

Additional Critical

Total Required Discretionary Discretionary Needs Capital Debt

Year Millage Local Effort Local Effort Local Effort Operating Outlay Service

1999-2000 9.917 6.022 0.510 0.208 0.000 2.000 1.177

2000-2001 9.158 5.687 0.510 0.194 0.000 2.000 0.767

2001-2002 9.015 5.712 0.510 0.184 0.000 2.000 0.609

2002-2003 8.899 5.695 0.510 0.173 0.000 2.000 0.521

2003-2004 8.699 5.565 0.510 0.152 0.000 2.000 0.472

2004-2005 8.517 5.441 0.510 0.140 0.000 2.000 0.426

2005-2006 8.259 5.193 0.510 0.232 0.000 2.000 0.324

2006-2007 7.685 4.993 0.510 0.182 0.000 2.000 0.000

2007-2008 7.467 4.791 0.510 0.166 0.000 2.000 0.000

2008-2009 7.459 5.045 0.498 0.166 0.000 1.750 0.000

2009-2010 7.805 5.307 0.748 0.000 0.250 1.500 0.000

0.000

1.000

2.000

3.000

4.000

5.000

6.000

2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Millage Rates

Required Local Effort Discretionary Millage Add'l Discretionary MillageCapital Outlay Debt Service Critical Needs Operating


Rolled-back Rate

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Current Year Gross Taxable Value 30,074,593,026 38,380,036,066 41,306,829,255 39,971,522,699 33,575,203,480

Current Year New Taxable Value 984,510,615 1,000,879,793 1,340,448,837 1,009,197,414 416,927,555

Current Year Adjustable Taxable 29,090,082,411 37,379,156,273 39,966,380,418 38,962,325,285 33,158,275,925

Prior Year Gross Taxable Value

(From Prior Year DR-403) 24,995,770,922 30,073,908,112 38,353,888,285 41,247,558,469 39,872,969,741

Prior Year Millage Levy 8.091 7.935 7.685 7.467 7.459

Prior Year Ad Valorem Proceeds 202,240,783 238,636,461 294,749,631 307,995,519 297,412,481

The Current Year Rolled-Back 6.9522 6.3842 7.3749 7.9050 8.9694

Current Year Proposed Millage Rate 7.935 7.685 7.467 7.459 7.805

Current Year Proposed Rate as a %

of the rolled-back rate 114.14% 120.38% 101.25% 94.36% 87.02%

Current Year Rate Change as a

percent of rolled-back rate 14.14% 20.38% 1.25% -5.64% -12.98%

Does not include voter-approved debt service millage

14.14% 20.38%

1.25%

-5.64% -12.98%

-15.00%

-10.00%

-5.00%

0.00%

5.00%

10.00%

15.00%

20.00%

25.00%

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Rolled-back Rate


Average Homeowner Rates

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Assessed Value 116,225$ 137,809$ 149,799$ 146,337$ 127,180$

Homestead Exemption 25,000 25,000 25,000 25,000 25,000

Taxable Value 91,225 112,809 124,799 121,337 102,180

Property Tax Rate 8.259 7.685 7.467 7.459 7.805

Property Tax Due 753.43$ 866.94$ 931.87$ 905.05$ 797.51$

Tax Increase/(Decrease)from the Prior Year 88.38$ 113.51$ 64.93$ (26.82)$ (107.54)$

$-

$100

$200

$300

$400

$500

$600

$700

$800

$900

$1,000

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Average Homeowner's Property Taxes


Assessed vs. Market Value

Source: Volusia County Property Appraiser & Department of Revenue

Assessed % Incr./ Market

Year Value (Decr) Value Ratio

1999 14,300,439,177 19,368,450,506 73.83%2000 15,006,670,182 4.94% 20,354,622,744 73.73%2001 16,213,541,159 8.04% 21,964,774,202 73.82%2002 17,556,233,921 8.28% 23,757,656,509 73.90%2003 19,204,053,675 9.39% 26,408,729,174 72.72%2004 21,812,579,151 13.58% 30,339,999,422 71.89%2005 24,995,770,922 14.59% 35,462,537,248 70.49%2006 30,073,908,112 20.32% 43,676,388,898 68.86%2007 38,353,888,285 27.53% 58,740,836,425 65.29%2008 41,247,558,469 7.54% 62,549,887,458 65.94%2009 39,872,969,741 -3.33% 62,920,892,758 63.37%2010 33,419,579,301 -16.18% 62,920,892,758 61.64%

54.00%

56.00%

58.00%

60.00%

62.00%

64.00%

66.00%

68.00%

70.00%

72.00%

74.00%

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Assessed to Market Value Ratio


Tax Levies & Collections

Total % Incr./ Total Tax

Year Tax Levy (Decr) Collections Ratio

1998 144,457,217 139,208,492 96.37%

1999 148,663,510 2.91% 143,922,588 96.81%2000 149,100,833 0.29% 143,752,360 96.41%2001 148,613,005 -0.33% 146,471,419 98.56%2002 158,407,987 6.59% 153,056,718 96.62%

2003 170,896,874 7.88% 165,370,868 96.77%2004 189,747,625 11.03% 183,558,818 96.74%2005 213,028,390 12.27% 205,986,522 96.69%2006 248,380,407 16.59% 239,989,137 96.62%

2007 294,749,632 18.67% 284,084,481 96.38%2008 308,438,094 4.64% 296,471,118 96.26%2009 297,412,481 -3.57% 287,860,649 96.54%2010 262,054,463 -11.89% 252,880,898 96.50%

2009-2010 is based on estimated tax levy and tax collections

10,000,000

60,000,000

110,000,000

160,000,000

210,000,000

260,000,000

310,000,000

2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Tax Levies & Collections

Total Current Tax

Source: Volusia County Property Appraiser


5-Year Summary

Actuals Actuals Actuals Actuals Budget

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

REVENUES

Federal 1,811,637$ 2,266,448$ 2,358,156$ 2,580,253$ 1,945,000$

State 228,362,094 231,266,491 238,451,862 205,238,774 196,096,205

Local 183,702,842 223,011,315 235,593,097 232,738,883 206,006,017

TOTAL REVENUES 413,876,573 456,544,254 476,403,115 440,557,910 404,047,222

Transfers In 11,710,087 15,182,899 16,522,928 19,273,517 19,211,250

Other Financing Sources 773,346 500,665 498,985 576,461 -

Beginning Fund Balances 30,126,671 27,110,223 15,587,352 17,413,639 22,234,762



EXPENDITURES

Salaries 288,197,715$ 319,082,587$ 324,395,109$ 294,315,744$ 267,601,434$

Benefits 81,608,024 97,524,588 101,192,922 94,580,845 87,646,344

Purchased Services 24,576,461 28,807,862 28,143,275 29,013,330 31,696,606

Energy Services 13,480,448 15,408,200 15,999,810 14,360,729 16,992,835

Material & Supplies 14,427,880 15,023,625 14,764,697 12,773,361 16,966,017

Capital Project 1,608,353 1,578,945 1,105,556 1,570,475 881,872

Other Expenditures 5,465,514 6,311,910 5,983,774 5,965,326 5,353,763


Transfers Out 12,060 12,970 13,598 3,006,955 -

Ending Fund Balances 27,110,223 15,587,352 17,413,640 22,234,762 18,354,363

TOTAL EXPENDITURES,


General Fund


5-Year Sources of Funds

The largest source of General Fund revenue comes from participation in the Florida Education Finance

Program (FEFP). The FEFP formula recognizes local tax bases, individual program cost factors and district

cost differentials. Local revenues are derived almost entirely from property taxes with a small amount from

grants and indirect cost reimbursement. The other sources of revenue include a transfer from capital funds to

assist in covering the cost of maintenance and a transfer for property and casualty insurance costs. The smallest

portion of revenue is received from the Federal Government. These revenues include Medicaid and ROTC.

Over the five-year period, federal revenue has remained constant. There have been many factors affecting

state revenues. The state revenue decreased 14% over this period with the majority of that due to declining

enrollment and state revenue shortfalls. From the beginning of 2007-2008 until the end of 2008-2009, Volusia

County Schools lost $54 million in FEFP revenue, with approximately $21 million due to declining enrollment.

Locally, the tax base has grown from $30 billion certified in 2005 to $33.6 billion in 2009. The millages during

this same time period have declined from 8.259 mills to 7.805 mills. These two factors together have resulted

in a 12.1% increase in local revenue.

$0

$100,000,000

$200,000,000

$300,000,000

$400,000,000

$500,000,000

$600,000,000

2 0 05 -2 006 20 0 6 -2 007 2 0 07 -2 008 20 0 8 -2 009 2 00 9 -2010

Fed eral State Lo cal O th er So urces Begin n in g Fun d Balan ces

General Fund Sources


For presentation purposes, this graph groups expenditures into the three major categories: salaries, benefits,

and other expenses. The ending fund balance includes both designated and undesignated fund balances. The

transfers out category includes a very small transfer to School Way Cafe for the Foster Grandparents Program;

however, that program is no longer being funded. The majority of the budget , about 84%, is for employee

compensation. Over the past five years, salary increases have totaled 25%. Health insurance is included in the

benefit category and has increased 33%. The retirement rate also increased from 7.83% to 9.85%.

The other category includes purchased services, materials and supplies, utility costs, capital outlay, and other

expenses, such as substitutes and dues and fees. During the five-year period, this category has grown by 21%.

The majority of the increase over the five-year period was in the purchased services category. Purchased

services expenditures have grown from $24.6 million to $31.7 million due to the opening of several new

charter schools, increased enrollment at existing charter schools and telephone services.

5-Year Uses of Funds

$-

$100,000,000

$200,000,000

$300,000,000

$400,000,000

$500,000,000

$600,000,000

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Sa la ries Benef its O ther Transfe rs O ut End ing Fund Ba lances

General Fund Uses


5-Year Summary

Debt Service FundsActuals Actuals Actuals Actuals Budget

REVENUES 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

State sources:

CO&DS for SBE/COBI Bonds 2,045,260$ 1,990,350$ 1,989,012$ 1,967,429$ 1,995,981$

SBE/COBI Bond Interest 16,031 15,054 17,551 586 -

Total state sources 2,047,352 2,049,461 2,006,563 1,968,015 1,995,981

Local sources:

District Interest and Sinking Taxes 9,434,299 32,424 9,178 - -

Interest 903,531 4,108,075 4,185,999 1,351,878 -

Payment in Lieu of Taxes 826 - - - -

Total local sources 10,338,656 4,140,499 4,195,177 1,351,878 -

TOTAL REVENUE 12,399,947 6,145,903 6,201,740 3,319,893 1,995,981

OTHER SOURCES OF FUNDS

Transfers from Capital Fund 42,100,270 49,115,032 49,452,423 51,532,893 51,599,110

Proceeds of Refunding Bonds 14,896,388 - - - -


TOTAL OTHER SOURCES 129,372,303 122,728,125 115,686,556 117,655,041 117,128,752



EXPENDITURES: (by object)

Redemption of Principal 29,515,000$ 34,835,000$ 26,335,000$ 27,305,000$ 28,875,000$

Interest 21,313,082 26,591,164 29,031,054 28,094,863 24,310,506

Dues and Fees 362,967 299,183 31,017 45,429 -

Miscellaneous Expense 2,052,795 914,548 - - -


Transfers Out:

To General Fund - - 369,077 - -

Payments on Refund Bonds 14,845,313 - - - -

Ending Fund Balances 73,613,093 66,234,133 66,122,148 65,529,642 65,939,227

TOTAL EXPENDITURES,



Capital Outlay Funds

5-Year Summary

Actuals Actuals Actuals Actuals BudgetREVENUES: 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

State RevenueCO&DS distributed to district 385,554$ 421,331$ 395,222$ 329,530$ 300,000$ Interest on undistributed CO&DS 32,190 60,361 56,636 24,971 20,000 Public Education Capital Outlay (PECO) 5,721,539 8,395,562 9,126,330 4,049,200 953,879 Classrooms for kids 1,867,621 17,488,878 10,107,881 - - Charter School Capital Outlay 77,810 136,791 132,278 390,295 - Other state sources 108,052 115,699 117,420 110,008 - Total State Revenue 8,192,766 26,618,622 19,935,767 4,904,004 1,273,879 Local RevenueAd valorem taxes 58,101,772 73,918,961 79,404,284 67,599,348 47,844,665 Sales tax 37,737,410 35,956,023 33,948,264 30,299,663 30,500,000 Interest income 8,711,023 14,883,331 11,510,403 5,347,962 3,500,000 Impact fees 10,452,455 14,662,357 13,608,727 3,779,704 3,800,000 Local grants and other local sources 1,197,029 302,158 659,526 453,463 - Total Local Revenue 116,199,689 139,722,830 139,131,204 107,480,140 85,644,665 TOTAL REVENUE 124,392,455 166,341,452 159,066,971 112,384,144 86,918,544

OTHER SOURCES OF FUNDSTransfers In - - - - - Other Financing Sources 203,392,912 101,719,801 - - - Projects in Progress 154,950,649 284,428,076 292,004,912 224,174,780 123,264,596 Beginning Fund Balances 35,531,731 34,302,126 58,841,545 71,436,578 76,165,205 TOTAL REVENUE, OTHER SOURCES & FUND BALANCES 518,267,747$ 586,791,455$ 509,913,428$ 407,995,502$ 286,348,345$

EXPENDITURES: (by object)Library books 469,601$ 172,693$ 351,478$ 89,210$ -$ Audio visual materials 99,599 71,483 201,707 334,032 - Buildings and fixed equipment 80,794,147 104,916,867 90,182,820 78,418,224 87,397,548 Furniture, fixtures, and equipment 13,314,588 18,717,198 12,838,913 15,714,906 27,874,519 Motor vehicles 4,498,042 5,440,798 5,165,325 3,221,560 - Land 6,965,387 1,603,444 237,453 202,436 617,168 Improvements other than buildings 11,077,559 6,354,182 14,781,022 15,968,740 15,329,749 Remodeling and renovations 27,657,706 32,090,156 24,267,829 23,389,723 28,874,416 Computer software 849,452 2,278,923 668,093 419,274 579,618 COBI Bonds Dues & Fees 1,107 1,323 1,156 1,187 - TOTAL EXPENDITURES 145,727,188 171,647,067 148,695,796 137,759,292 160,673,018 Transfers 53,810,357 64,297,931 65,606,274 70,806,409 70,810,360 Projects in Progress 284,428,076 292,004,912 224,174,780 123,264,596 - Ending Fund Balances 34,302,126 58,841,545 71,436,578 76,165,205 54,864,967 TOTAL EXPENDITURES,TRANSFERS & FUND BALANCES 518,267,747$ 586,791,455$ 509,913,428$ 407,995,502$ 286,348,345$


5-Year Sources of Funds

Historically, the primary source of state funds has been Public Education Capital Outlay (PECO) which arederived from the gross receipts tax on utilities. PECO is distributed to District School Boards based upon aformula that considers the age and number of schools in addition to the number of students in each district.The State designates these funds between maintenance and repairs, and fixed capital outlay for construction.The State did not provide any construction funds for 2009-2010, and the projections for maintenance is lessthan a million dollars ($953,879). The Legislature also did not approve any funds for class size reduction(derived from bonding of lottery funds) and gave no indication that funding would occur in future years.

After increasing for several years due to the rise in property values, the local funds have now started todecrease. Since 1989-1990, the Legislature has capped the ad valorem tax levy for capital outlay at two millsuntil 2008-2009 when they reduced it to one and three-quarter mills. For 2009-2010, the Legislature continuesto mandate the 0.25 mill transfer to the general fund imposed last year and authorizes an additional 0.25 milltransfer. This half mill reduction in the capital fund is approximately $16 million per year. In addition, in 2001,the voters of Volusia County approved a half-cent sales tax for fifteen years to fund a ten-year constructionprogram for identified educational facilities that were School Board approved. Due to the economic downturn in Florida, the sales tax collections have not met budget projections for the last three years. Interest onunspent capital outlay funds and school impact fees are some of the other local capital outlay funds.

Other funding sources are from the issuance of debt Certificates of Participation (COPs) and Sales TaxRevenue Bonds are used to finance construction and renovation of approved educational facilities and topurchase land and equipment. No other sources of funds are anticipated until the last year of the five-yearplan.

$0

$50,000,000

$100,000,000

$150,000,000

$200,000,000

$250,000,000

$300,000,000

$350,000,000

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

State Local Other

Capital Fund


The use of capital outlay funds can be grouped into three major components: expenditures, transfers to generalfund, and transfers to debt service.

Primarily expenditures are for buildings and fixed equipment, and remodeling and renovations. Improvementsother than buildings are generally related to construction projects, as is the largest portion of the furniture,fixtures, and equipment. Land purchases are either directly related to new construction or are for land bankingfor future needs. The District strives to maintain a reasonable replacement cycle for technology to maintainhigh quality curriculum content, instructional management tools, and professional development that are person-alized to the teachers, students and administrators. The District is committed to providing safe and reliabletransportation for our students by continuing to monitor the life cycle of our bus fleet.

Transfers to the general fund are for state qualified expenditures for maintenance of existing buildings andequipment and certain capital projects that are disbursed through the general fund. As our schools age, the costof repairs and maintenance continue to rise. The transfer for maintenance is the major portion of the transferto the general fund, but the transfer also includes amounts paid for equipment leases and property insurance toprotect our building assets.

Transfers for debt service are used for payments as funds are borrowed to keep pace with the constructionplans of the District. The debt service on Certificates of Participation (COPs) issues and Sales Tax Bondsmake up the majority of the debt service transfer from capital funds. The COPs payments are primarilyfunded from the capital outlay 1.500 mill property tax, but a portion of these payments are also funded fromthe school impact fees. Whenever possible, Sales Tax proceeds are used to pay for any sales tax projectsincluded in COPs. The statutory limit for COPs payments from the capital millage is 75% (1.125 mills) of theprojected capital millage. The Sales Tax Bond payments are made from sales tax proceeds.

5-Year Uses of Funds

$0

$50,000,000

$100,000,000

$150,000,000

$200,000,000

$250,000,000

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Expenditures Transfers to General Fund Transfers to Debt Service

Capital Fund


5-Year Summary

Actuals Actuals Actuals Actuals Budget

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

REVENUES

Federal Direct 328,808$ 329,446$ 9,635$ -$ 907,686$

Federal Through State 48,386,687 50,229,907 50,103,516 50,707,946 108,161,877

State 342,115 369,561 362,407 370,163 370,000

Local 8,842,154 8,836,948 8,390,515 8,287,221 8,368,600

TOTAL REVENUES 57,899,764 59,765,862 58,866,073 59,365,330 117,808,163

Transfers In 12,060 12,970 13,598 6,955 -

Loss Recoveries 21,654 469 - - -




EXPENDITURES

Salaries 28,065,166$ 30,050,450$ 29,956,579$ 28,799,905$ 67,031,062$

Benefits 9,156,401 10,423,156 10,776,063 10,315,892 16,659,542

Purchased Services 5,128,232 6,391,076 5,934,194 6,011,781 14,672,126

Energy Services 95,342 105,978 117,646 114,472 140,000

Material & Supplies 10,671,185 10,093,561 11,332,137 10,238,975 14,647,577

Capital Project 2,990,736 1,254,519 998,417 447,383 2,125,175

Other Expenditures 3,295,096 2,406,381 2,744,078 2,559,434 3,987,719


Ending Fund Balance 8,159,823 7,214,003 4,234,559 5,119,002 3,663,964

TOTAL EXPENDITURES,


Special Revenue Fund



Debt Overview

The Debt Service fund is used to retire the indebtedness of the school district, which has been incurred forcapital outlay projects. Debt instruments are issued to finance new school construction, renovate existingfacilities, as well as facilitate major purchases such as computers and other large ticket items. In addition, theDistrict is continually reviewing opportunities to reduce existing debt service by restructuring or refinancingexisting obligations. To minimize taxpayer cost, the district strives to use pay-as-you-go revenues to completecapital projects whenever possible.

The District’s long-term debt is in the form of Capital Outlay Bond Issues (COBI), Certificates of Participation(COPs), and Special Revenue Bonds (SRBs). The District has also used voter approved General ObligationBonds (GOBs) in the past.

Capital Outlay Bond Issues (COBI)

The state constitution provides that a portion of motor vehicle license tax revenues be dedicated to local schooldistricts. These revenues may be used by the State to issue bonds on behalf of a school district. Annually, theDepartment of Education notifies each district of the amount of potential bonding capacity available to thedistrict. At the request of the district, the state issues COBI bonds on behalf of the district, withholdingsufficient motor vehicle tax revenues to cover debt service and administrative expenses. Each year, the StateDepartment of Education provides the School Board with “book entry” information showing the status ofour State Board of Education bond account.

Certificates of Participation (COPs)

Certificates of Participation are long-term lease-purchase agreements. While the COPs are similar to bonds,technically they are not considered long-term debt because their repayment is subject to annual appropriationby the issuing body. The interest is somewhat higher than for GOBs to compensate for this increased risk tothe lender. They are secured by leases on the property covered. In the event of default, the lender takespossession of the property for the balance of the lease term. Debt service may not exceed an amount equalto three-quarters of the proceeds from the capital millage levied by the School Board. The local School Boardhas the authority to issue COPs.

Special Revenue Bonds (SRBs)

The State of Florida Constitution and Statutes give the school district authorization to bond special recurringrevenues. These SRBs are limited and special obligations of the school board payable solely from and securedby a prior lien upon and pledge of the proceeds received by the Board from the levy and collection of a one-half cent discretionary sales surtax. The bonds and the indebtedness evidenced thereby do not constitute a lienupon any property of the Board or District, but constitute a lien only on the pledged funds as provided in theBond Resolution. The levy of the surtax must be approved by a referendum of the electors of VolusiaCounty.

General Obligation Bonds (GOBs)

School districts may issue GOBs up to ten percent of the nonexempt assessed valuation of the district, less anyoutstanding bonds. School districts may issue these bonds with voter approval. Funds may be used for capitaloutlay projects listed in the advertised project list. In fiscal year 2006-2007, the district made the final paymenton the 1986 GOB.


Debt Overview

Some shorter-term debt is also used to purchase technology equipment and new construction. Section1011.13 and 1011.14, Florida Statutes, authorizes school districts to borrow funds for capital purposes for aperiod of one year, extendible annually for up to five years. Such obligations may not exceed an amount equalto one-quarter of the school district’s operating tax revenue for the preceding fiscal year.

Tax Anticipation Note (TAN)

Each year the District evaluates the need to issue a one-year note to be used for operating expenses. These TaxAnticipation Notes are pursuant to Section 1011.13, Florida Statutes. Generally, the proceeds are between $30to $35 million and are used for current operating expenses for the fiscal year ending June 30. The Notes arerepaid from tax receipts and mature one year from inception.

Debt Service Legal Limits

The use of long-term debt instruments is authorized and limited by either Florida State Statutes or the FloridaState Constitution. Listed below are the current long-term debt principal balances and the legal limit orparameters associated with each debt instrument.

Current Principal Legal Limit or Parameter Balance

GOBs $0 Limited by referendum and debt service payments (1)COBI $14,445,000 State computes eligibility amount annuallyCOPs $325,235,000 Payments limited to 75% of capital outlay millage (2)SRBs $180,385,000 Limited to the term and amount of special revenue

(1) School Districts can bond up to ten percent of the nonexempt assessed valuation of the district, lessany outstanding bonds with voter approval. The estimated millage levy required for servicing bondeddebt shall not exceed six (6) mills.

(2) Debt service may not exceed an amount equal to three-quarters of the proceeds from the capitalmillage levied by the School Board. Currently, that equates to a debt service capacity of $35.9 millionper year. The current debt service for COPs is $23.8 million or 49.8% of the current proceeds, wellunder the 75% allowed by law.

The principal portion of the long-term debt dropped from $547.4 million last fiscal year to $520.1 million thisfiscal for a reduction of $27.3 million.


Bond Amortization

Fiscal Year Principal Interest Total

State School Bonds:2009-2010 1,285,000 710,981 1,995,981 2011-2016 9,135,000 2,829,012 11,964,012 2017-2023 4,025,000 341,307 4,366,307

Total State School Bonds 14,445,000$ 3,881,300$ 18,326,300$

2009-2010 19,125,000 8,266,035 27,391,035 2011-2014 85,385,000 23,750,624 109,135,624 2015-2017 75,875,000 5,663,577 81,538,577

Total Sales Tax Revenue 180,385,000$ 37,680,236$ 218,065,236$

Total Bonds 194,830,000$ 41,561,536$ 236,391,536$

Sales Tax Revenue Bonds:


Other Debt Schedules

Fiscal Year Principal Interest Total

Certificates of Participation2009-2010 8,465,000 15,333,489 23,798,489 2010-2011 8,830,000 14,973,001 23,803,001 2011-2015 38,775,000 56,425,790 95,200,790 2015-2024 115,285,000 98,924,085 214,209,085 2024-2032 153,880,000 36,516,350 190,396,350

Total Certificates of Participation 325,235,000$ 222,172,715$ 547,407,715$

Total Other Debt 325,235,000$ 222,172,715$ 547,407,715$


Net Debt Calculation

SBE Bonds Issue Total

1999-A 1,505,000 2000-A 10,000 2003-A 455,000 2005-Q 12,475,000 14,445,000

2002 Sales Tax Revenue Bonds 93,965,000 2004 Sales Tax Revenue Bonds 40,490,000 2006 Sales Tax Revenue Bonds 45,930,000 180,385,000

2005A Certificates of Participation 9,770,000 2005B Certificates of Participation 47,180,000 2005C Certificated of Participation 35,135,000 2006A Certificates of Participation 135,175,000 2007 Certificates of Participation 97,975,000 325,235,000

Total Net Debt 520,065,000$ 520,065,000$

Certificates of Participation

Sales Tax Revenue Bonds



Capital Project Details

* Sales Tax Project

2008-2009 2009-2010 2009-2010

PRJ# NAME EXPENDITURES REBUDGETS NEW BUDGETS

New Construction

* 3809 Champion Elm (Hurs Elm) - Replacement School 14,884,607 3,139,561 - * 3984 Community Learning Center East - New Facility - SE Volusia 8,627 300 - * 3686 Cypress Creek Elm "V" - New School - Port Orange 23,846 70 - * 4250 Holly Hill K-8 - Middle School Wing 270,748 16,000,000 - * 3267 Mainland HS - Replacement School 142,010 11,608 - * 3085 Manatee Cove Elm "X" - New School - Orange City 188,725 75,631 -

4144 New Elm - N Deland / Deleon Springs Site 6,427 - - 3786 New Elm "D" - New School - SW Volusia 430,074 225,740 - 4185 New Elm "F" - Orange City / Debary 4,300 - -

* 3821 New Elm "Z" - New School - W Volusia - Site 2,823,450 14,128,512 - * 3527 New HS School "DDD" - New School - W Volusia 33,421,554 19,813,285 - * 3087 New K-8 School "FF" - Site Purchase - SE Volusia 6,973 - - * 3188 New Smyrna Bch HS - Replacement School 95,776 - -

3792 New Warehouse - New Central Warehouse 469,525 357,965 - * 3820 Ormond Bch Mid - Master Plan 13,019,251 30,876,777 -

3676 Osteen Elm - Replacement School 32,518 - - * 3693 Pierson / Seville School - New School - NE Volusia 641,986 379,165 - * 3789 Pride Elm "Y" - New School - Deltona 1,952,128 15,827 - * 2349 River Springs Mid "DD" - New School - SW Volusia 6,427,959 130,872 -

3815 Transportation - Daytona - Replace Facility 6,334,442 7,838,707 - TOTAL NEW SCHOOL CONSTRUCTION 81,184,923 92,994,019 -

Projects at Existing Schools & Facilities

4264 Atlantic HS - PE Bldg (Restroom & Storage) 12,394 399,960 - 4069 Atlantic HS - Replace Lockers In Gym - 2,000 - 4256 Atlantic HS - Chiller Plant Upgrade 19,242 387,193 - 4066 Atlantic HS - Bathroom Venting System 2,040 126,825 - 4266 Atlantic HS - Demand Ventilation Modifications - - 100,000 3845 Atlantic HS - Add Lighting To Covered Walkways / Canopies 2,014 - - 4191 Atlantic HS - Outdoor Lockers, Courtyard tiles & Site Work 1,448 90,000 - 4190 Atlantic HS - Upgrade Lighting In Theater 16,092 102,020 - 4067 Atlantic HS - Bleacher Repair for ADA 213 - - 4195 Blue Lake Elm - Resurface Basketball Court 965 60,000 -

* 4194 Blue Lake Elm - Pavilion 5,660 95,600 - 4258 Brewster Center - Reroof Low Roof SW Side of Bldg 14,187 87,422 - 6975 Capacity Enhancement Fees - Revenue - 2,691 - 4073 Central Admn - Central Data Center Fire Suppression System (Vault) 14,327 333,188 - 4257 Central Admn - Enlarge Rooms 317 & 327 116,595 900 - 4055 Central Admn - 3rd Floor AHU Replacement & Chiller Modifications 421,211 20,699 - 4200 Central Admn - Doors & Partition In Rm 139 29,493 1,665 - 3702 Chisholm Elm - Classroom Addition & Renovate Urinals Bldg 8, Rm 001 19,015 - - 4198 Chisholm Elm - Replace Windows Bldg 14, Rm 1 (Gym) 5,093 75,303 -

* 4145 Chisholm Elm - Addition / Remodeling 142,935 69,600 - 6955 COBI Bonds & CO&DS - Closing Cost & Legal Fees 1,187 - - 3835 Copy Center - HVAC 7,811 - - 4072 Coronado Bch Elm - Replace Windows In Bldg 2,3,4,5,6,7,8 9,809 - - 4156 Coronado Bch Elm - Correct Erosion & Stabilize Bldg 8 Slab 35,146 - - 4199 Coronado Bch Elm - Reroof Bldgs 2, 3, 4, 5, 6, 7, 9 17,646 375,782 -



2008-2009 2009-2010 2009-2010PRJ# NAME EXPENDITURES REBUDGETS NEW BUDGETS

* Sales Tax Project

3708 Curriculum Dept - Lease Test Storage Facility 54,256 2,259 28,628 * 4177 Cypress Creek Elm - Pavilion 83,728 2,255 -

3695 Debary Elm - Classroom Addition 3,404,682 255,312 - 4048 Debary Elm - Exterior Wall Renovations 100 - - 4166 Debary Elm - Energy Management System 14,673 - - 2590 DeLand Airport Property - Lease Parking Lot 16,867 - 17,168 3726 DeLand HS - Renovate Locker Room, Showers, Wrestling Area, Electrical 552,781 7,777 - 4251 DeLand HS - Demand Ventilation Project 14,603 119,825 -

* 3678 DeLand HS - Phase IV 1,979,003 663,942 - 4255 DeLand HS - Chiller Compressor & Control Panel 33,370 - - 4005 DeLand Mid - Reroof Campus - Metal 163,747 - - 4201 DeLand Mid - Renovate Ceiling & Flooring Media Center 9,873 95,780 - 4076 DeLand Mid - HVAC 11,944 103,625 - 4203 Deltona HS - Renovate Gym Floor & Locker Rooms 31,410 13,380 - 4046 Deltona HS - ADA Compliant Door Hardware & Locks 27,037 5,882 - 4152 Deltona HS - Replace Auditorium Lighting Controls & House Can Light 2,162 - - 4267 Deltona HS - Auditorium Seating Repair And Replacement - - 100,000 4280 Deltona HS - Reroof Campus - - 2,880,000 3430 Deltona HS - Construction AG Barn For Livestock Storage Access & 54,912 - - 4079 Deltona Lakes Elm - Upgrade Bldg 4 Rms 401,402,415,416,419,424,425, Café 163,532 - - 4078 Deltona Lakes Elm - New Tile Bldg 8 & 9 20,536 - - 4146 Deltona Lakes Elm - Chiller System Bldg 8 & 9 217,736 269,896 - 3703 Deltona Lakes Elm - Classroom Addition, Fire Sprinklers, Chiller & - 500 - 3602 Deltona Mid - New AG Building 12,148 - - 4080 Deltona Mid - Lockers 52,291 - - 4208 Deltona Mid - Repair / Refurbish Gym Floor 643 40,000 - 3600 Deltona Mid - Replace 11 Old Heat Pumps 878,868 (12,404) - 4081 Deltona Mid - New Covered Walkways 169,628 237,199 - 4207 Deltona Mid - New Labs In All Science Rooms 7,078 440,000 - 3525 Deltona Mid - Technology Lab 1,504 - - 4082 Deltona Mid - Additional Electrical Outlets School Wide 64,796 251,846 - 4168 Deltona Mid - Re-Roof Bldgs 10, 11 11,423 114,750 - 4006 Discovery Elm - Reroof Campus - Metal 805,161 800 - 3704 Discovery Elm - Classroom Addition & Replace 2 Chillers 16,405 - - 3836 Discovery Elm - HVAC Campus Wide Classroom Units 696,972 1,730,669 - 4262 EDC - ITV Systems & Demo Buildings 59,535 245,227 -

* 4181 Edgewater Public - Pavilion 83,081 1,886 - 4209 Edgewater Public - Refurbish Floors In Restrooms Bldg 1 448 27,867 - 4087 Edgewater Public - Air Handler Units & Stove Exhaust System 114,075 237,806 - 4008 Edgewater Public - Reroof Bldg 2-3-4 130,472 - - 4084 Edgewater Public - Window Frame Replacement Or Repair 91,429 39,212 - 4010 Enterprise Elm - Reroof Bldg 1-2-3-4-5-6 164,052 245,090 - 4281 Enterprise Elm - 9 Classroom Addition - - 2,800,000

* 3826 Enterprise Elm - Renovate Kitchen & Courtyard 52,489 3,040 - 4147 Enterprise Elm - Remodeling & Renovation 46,587 672,954 - 4174 Facilities Services - Temp Chiller Connection, Piping & Electrical 1,377 24,025 - 3698 Forest Lakes Elm - Classroom Addition 730,435 1,629,996 - 4210 Freedom Elm - Correct Sidewalk Erosion 6,546 688 -

* 4161 Freedom Elm - Pavilion 67,599 1,147 - 4282 Friendship Elm - 9 Classroom Addition - - 2,800,000 4093 Galaxy Mid - Lockers 70,215 - -



2008-2009 2009-2010 2009-2010


* Sales Tax Project

4265 Galaxy Mid - Portable Group Restroom 38,967 - - 4095 Heritage Mid - Lockers 54,361 - - 4097 Holly Hill Elm - Intercom, Rack And Wiring & Fire Alarm Replacement 52,406 267,090 -

* 4211 Holly Hill Elm - Pavilion 1,528 95,000 - 4154 Holly Hill Mid - Roof Repair Bldg 19 62,469 - - 4212 Horizon Elm - Replace Gutter Down Spouts 3,863 87,585 - 4098 Horizon Elm - Replace Cafeteria Flooring 11,416 - - 4283 Horizon Elm - 9 Classroom Addition - - 2,800,000 4182 Indian River Elm - Classroom Addition 3,066,489 334,373 - 3456 Indian River Elm - Upgrade Lighting In Media Center 1,091 - -

* 3117 Longstreet Elm - Additions, Renovations & Repairs 1,919,258 1,862 - 4213 Mainland HS - PE Bldg (Restroom & Storage) 9,964 395,467 - 4214 Mainland HS - Scoreboards, Sidewalks & Bleachers 194,544 3,005 - 4259 Mainland HS - Courtyard Enclosure & Security Gates 1,528 95,000 -

* 4178 Manatee Cove Elm - Pavilion 84,040 1,075 - 4173 Marks, George Elm - Re-Roof Bldgs 1-5, 7, 9 132,827 - - 4268 Marks, George Elm - Canopy Replacement - - 72,500 4032 McInnis Elm - HVAC Building 8 64,073 - - 4171 McInnis Elm - Re-Roof Bldgs 1, 2, 3, 6, 7 45,848 - - 4016 McInnis Elm - Kitchen Hood Suppression System 195,721 - - 2070 Minor Projects - Small Projects That Occur During The Year At Various 1,194,974 247,841 1,300,000 4269 New High School "DDD" - ITV Relocation - - 200,000 4253 New Smyrna Bch - Ceiling Moisture Remediation Bldg 3 (Gym) 51,220 - - 4100 New Smyrna Bch HS - PE Bldg (Restroom & Storage) 17,624 360,878 - 4215 New Smyrna Bch HS - Scoreboards 547 34,002 - 414 New Smyrna Bch HS - Water Line Leak 219,063 - - 4260 New Smyrna Bch HS - Demand Ventilation Modifications 965 60,000 - 3887 New Smyrna Bch Mid - Replace A/C Media & Administration 252,322 - - 4102 New Smyrna Bch Mid - Exterior Doors & Renovate Restrooms 131,974 674,401 - 4101 New Smyrna Bch Mid - Lockers 49,297 - - 3753 New Smyrna Bch Mid - Traffic Signal At 10Th & Myrtle & Turn Lane 29,930 - - 3890 New Smyrna Bch Mid - Replace Walk-In Freezer 100 - - 4216 New Smyrna Bch Mid - Add Ventilation & Heat For Locker Rooms 2,861 177,870 - 4148 Orange City Elm - Additions / Renovations 12,882 - -

* 4162 Orange City Elm - Pavilion 76,457 989 - 4176 Orange City Elm - Replace Stairs, Landing Ad Windows, Bldg 1 North 40,973 - - 4270 Orange City Elm - Reroof Bldgs 2-3-4-7-8-9 - Single Ply - - 390,000 3830 Orange City Elm - HVAC Bldg 7, 8, 9 1,559,539 199 - 4271 Ormond Bch Elm - New Drop Ceiling - Auditorium - - 150,000

* 4163 Ormond Bch Elm - Pavilion 69,519 810 - 4252 Ortona Elm - Site Work, Storm Water Management 57,226 - - 4107 Ortona Elm - Improve Staff Parking Lot East Side Of Campus 25,065 517,509 - 4019 Ortona Elm - Kitchen Hood Suppression System 28,831 - - 4218 Ortona Elm - New Flooring Bldg 008, Café & Kitchen 470 29,246 - 4018 Ortona Elm - Reroof Bldg 8 27,573 - - 4175 Osceola Elm - Column Repair / Replacement 784 48,750 - 4172 Osceola Elm - Re-Roof Bldgs 5-8, 11, 15, 16 13,713 432,750 -

* 4219 Palm Terrace Elm - Pavilion 2,043 95,600 - 4165 Palm Terrace Elm - Acoustical Treatment Interior Hallways 71,306 - - 3699 Pathways Elm - Classroom Addition 11,430 - -

* 4220 Pathways Elm - Pavilion 2,043 95,600 -



2008-2009 2009-2010 2009-2010PRJ# NAME EXPENDITURES REBUDGETS NEW BUDGETS

* Sales Tax Project

4187 Pine Ridge HS - HVAC Bldg 5 16,084 116,210 1,516,000 4155 Pine Ridge HS - Replace Bleachers & Press Box 292,359 - - 4054 Pine Ridge HS - Replace CHW Pumps 3,108 - - 4221 Pine Ridge HS - Sidewalk In Courtyard Areas 61,385 83,997 - 4261 Pine Ridge HS - Demand Ventilation Modifications 965 60,000 - 4222 Pine Ridge HS - Replace AHU Bldg 9, Drop Ceiling Drama Clsrm 40,037 457,845 - 4224 Pine Ridge HS - Replace Floor Bldg 8, Gym, Dance, Locker Room Area 8,782 82,666 - 4111 Pine Ridge HS - Bathroom Venting System 77,869 3,825 - 4110 Pine Ridge HS - PE Bldg (Restroom & Storage) 6,438 400,233 - 4149 Pine Trail Elm - HVAC 66,451 70,000 - 4114 Pine Trail Elm - Intercom, Rack And Wiring 164,616 - - 4115 Port Orange Elm - Stage Lighting 15,476 - - 4225 Port Orange Elm - Intercom Rack 483 30,000 - 4272 Port Orange Elm - Reroof Media Center - - 117,000 2364 Portables - Moves & Compliance 668,890 48,890 690,000 4263 Purchase Modular Building - From Chiles Academy 40,643 - - 4116 Read-Pattillo Elm - Repave Delivery Area 30,605 159 -

* 3638 Read-Pattillo Elm - Site Expansion 128,352 - - * 3486 Read-Pattillo Elm - Casework, Fences, Window & Doors, Canopies 1,295,482 22,434 -

4284 Seabreeze HS - 10 Year Sports Complex Lease - - 600,000 3837 Seabreeze HS - Chiller Plant Expansion 10,981 - - 4119 Seabreeze HS - Additional Lockers 46,753 - - 4158 Seabreeze HS - Bldg 9 HVAC Renovations & Lighting Upgrade 326,689 - - 4227 Seabreeze HS - Bldg 8 HVAC & Lighting Upgrade 317,851 248,734 - 4273 Seabreeze HS - Demand Ventilation Modifications - - 100,000 4228 Seabreeze HS - Sidewalks & Bleachers 23,337 - - 4286 Seabreeze HS - Spalling Concrete Repair to Canopy Walkways - 40,000 - 4118 Seabreeze HS - Sound Panels In Bldg 1 Gym 643 40,000 - 4150 Seabreeze HS - Renovate Bldg 7 & Air System 1st Fooor 66,993 924,428 - 4120 Silver Sands Mid - Replace Walk-In Freezer With Larger Unit 47,063 - - 4121 Silver Sands Mid - Renovate Gang Restrooms 27,411 489,642 - 3497 Silver Sands Mid - Replace Air Cond & Mechanical Rm Lighting 432,808 - - 4230 Silver Sands Mid - Replace Window Hinges School Wide 8,043 500,000 - 4229 Silver Sands Mid - Lighting & HVAC Duct 49,108 25,524 700,000 3912 Silver Sands Mid - Storm Water Drain Outside Kitchen 44,479 - - 3910 Silver Sands Mid - Replace Door Hardware In 2nd Half Of School 6,239 - -

* 4164 Small, TT Elm - Pavilion 76,394 727 - 3917 Small, TT Elm - Refurbish Bathrooms Between Classrooms & Gang 170,214 21,063 - 4140 Small, TT Elm - Renovate Multi-Purpose Room & Additonal Parking 117,683 177,022 -

* 3349 Southwestern Mid - Upgrade Electrical, A/C Bldg 5 Gym, Bldg 4 14,555 - - 4231 Southwestern Mid - Remodel Café's Restroom 10,159 28,067 - 4274 Southwestern Mid - Reroof Bldgs 1-2-3-4 - Single Ply - - 562,000 4024 Southwestern Mid - Extension Lockers 324,135 11,598 - 4285 Southwestern Mid - Classrooms Addition - - 500,000

* 4249 Spirit Elm - Pavilion 2,043 95,600 - 4232 Spruce Creek Elm - Replace Air Conditioner Units In Bldg 2, 7 97,079 152,215 - 4124 Spruce Creek Elm - Replace Interior Freezer/Cooler 71,851 - - 4233 Spruce Creek Elm - Replace Cooler Tower For School 108,703 254,744 - 3994 Spruce Creek HS - Reroof Over Kiln Room 41,607 2,300 - 4128 Spruce Creek HS - Replace Carpet In Deans Office, Weight Rm, Office & 18,693 - - 4235 Spruce Creek HS - Replace Carpet With Tile In Identified Rooms 61,453 9,449 -



2008-2009 2009-2010 2009-2010


* Sales Tax Project

4236 Spruce Creek HS - Replace Bldg 1 & Locker Rm A/C Units 3,859 239,900 - 4057 Spruce Creek HS - S. Entry Development, Intercom, Fire Alarm, Lockers, 2,872,914 634 - 4126 Spruce Creek HS - PE Bldg (Restroom & Storage) 6,434 400,000 - 4125 Spruce Creek HS - Kitchen Lighting & Hood Suppression System 28,143 146,764 - 4275 Spruce Creek HS - Demand Ventilation Modifications - - 100,000 4234 Spruce Creek HS - Backstage, Stage, Step Lighting & Controls in 19,994 124,995 - 4090 Starke Elm - Refinish Cabinets, Countertops, New Casework & Painting In 2,200 - - 4041 Starke Elm - HVAC Kitchen 70,565 - - 4238 Storefront School - Annual Lease Payments 55,518 - 49,292 4239 Storefront West - Annual Lease Payments 47,906 - 45,334 4159 Sugar Mill Elm - Phase II HVAC Campus Wide & Lighting & Fire Alarm 1,453,612 - - 3832 Sugar Mill Elm - Phase I HVAC, Chiller Plant Construction & CHW Pipe 127,934 2,470 - 4189 Sunrise Elm - Classroom Addition 143,713 - 2,650,000 3710 Sunrise Elm - Install Gutters & Downspouts 88,433 - - 4240 Sweetwater Elm - Kitchen Hood Suppression System 55,266 31,255 - 3700 Sweetwater Elm - Classroom Addition 2,365,228 51,465 - 4276 Taylor Mid HS - Demand Ventilation Modifications - - 100,000 4242 Taylor Mid-HS - Sidewalks & Bleachers 38,882 - -

* 3175 Taylor Mid-HS - Master Plan & Renovation 238,870 489,939 - * 3265 Taylor Mid-HS - Agricultural Building 19,777 21,757 - * 3273 Taylor Mid-HS - Renovation & Upgrade Of Wastewater Treatment Plants 193,383 66,991 -

4241 Taylor Mid-HS - Resurface Track 96,597 80,339 - 4254 Timbercrest Elm - Replacement of HVAC Controls 39,040 - - 3834 Timbercrest Elm - Campus Wide HVAC 4,403,467 1,293,714 - 4243 Tomoka Elm - Reroof Bldgs 1, 2, 3, 4, 5, 9 815 50,655 467,500 4277 Tomoka Elm - Handicap Access To Stage - - 40,000 4136 Tomoka Elm - Renovate Office Area & Replace Intercom 41,475 - - 4278 Transportation - New Smyrna - Reroof Office - - 59,000 4137 Transportation - New Smyrna - Awning & Grade For Parking 428,629 264,961 - 3798 Transportation - Ormond Bch - Site Drainage 117,256 - - 5530 Various Schools - Leased Portables 1,359,196 11,841 1,200,000

* 4179 Volusia Pines Elm - Pavilion 84,114 2,088 - 4246 Volusia Pines Elm - Repair Roof In Café Over Stage 2,252 140,000 - 4157 Warehouse - Re-roof Freezer / Cooler 56,246 128,162 - 4141 Westside Elm - Ceiling, Lights, Intercom, Fire Alarm & Sprinklers 203,272 1,749,086 - 4279 Westside Elm - Reroof Bldg 1 - Single Ply - - 474,000 3962 Woodward Ave Elm - Fire Sprinkler System Bldg 1 368,931 - - 4142 Woodward Ave Elm - Upgrade Group Restroom For ADA In Rms 27,064 148,358 - 4143 Woodward Ave Elm - Covered Walkways At Bus Loop 43,437 114,278 -

TOTAL PROJECTS AT EXISTING SCHOOLS & FACILITIES 42,523,277 23,716,999 23,608,422

FACILITIES MANAGEMENT

4065 EXPENDITURES MOVED TO SPECIFIC PROJECTS AT END OF YEAR - - 3,000,000 TOTAL FACILITIES MANAGEMENT - - 3,000,000

TECHNOLOGY

6933 School Wide Network Equipment 7,057,361 4,247,110 7,674,550 6970 E.D.P. Equipment (MIS) 2,319,643 1,851,098 1,325,450

TOTAL TECHNOLOGY 9,377,004 6,098,207 9,000,000



2008-2009 2009-2010 2009-2010


* Sales Tax Project

SYSTEM-WIDE EQUIPMENT AND VEHICLES

6980 School & Department Equipment & Vehicles 1,515,887 455,371 1,800,000 TOTAL SYSTEM-WIDE EQUIPMENT & VEHICLES 1,515,887 455,371 1,800,000

BUSES

6980 Transportation - Buses 3,158,200 - - TOTAL BUSES 3,158,200 - -

TRANSFERS

6990 Transfer to debt service fund 51,532,893 - 51,599,110 6990 Transfer to general fund for charter schools 401,091 - - 6990 Transfer to general fund for copier equipment Leases 272,426 - 611,250 6990 Transfer to general fund for property insurance 2,800,000 - 2,800,000 6990 Transfer to general fund for maintenance 15,800,000 - 15,800,000

TOTAL TRANSFERS 70,806,410 - 70,810,360

TOTAL 2008-2009 EXPENDITURES 208,565,701

TOTAL 2009-2010 REBUDGETS (PROJECTS IN PROGRESS) 123,264,596

TOTAL 2009-2010 NEW BUDGETS 108,218,782


Fiscal year 2008-2009 continued to experience significant challenges impacting the school district and budgetoperations. Student growth in Volusia County has declined for a second consecutive year. Considerableadjustments are being made to the Five-Year Facilities Work Program due to the decline not only in studentsbut to anticipated revenues. During this fiscal year, revenues dropped dramatically in sales tax collections,property taxes, and impact fee revenues due to the ailing economy. Many projects are being delayed indefinitelyto make sure that the district balances the Five-Year Capital Budget as required by the Legislature.

In 2001, Volusia County voters approved a referendum adopting a half-cent sales tax for fifteen years, endingDecember 31, 2016, to fund the School District of Volusia County’s approved ten-year plan to constructcertain identified educational facilities. During the first three years of the Sales Tax Program, sales tax collectionsexceeded projections, construction costs were predictable and student enrollment continued to increase steadily.After the hurricane season of 2004, the district experienced large construction cost increases, a continuedincrease in sales tax collections but only a small increase in student enrollment. During fiscal year 2007-2008,school construction costs stabilized but sales tax collections decreased as did student enrollment. Commercialand large institutional construction costs remained relatively high as was reflected in the construction bid forthe replacement of Hurst Elementary School in November of that year.

There is a large inventory of unsold residential properties and properties in foreclosure that has had a deleteriouseffect on the financial climate of Volusia County and the state. Sales tax collections are not meeting adjustedrevenue projections as a result of the deteriorating economic climate. These housing and economic factorsseem to have led to a continued decline in student enrollments.

During fiscal year 2008-2009, the bidding climate improved. There were seven bids for the replacement ofHurst Elementary School in November, 2007 and fourteen bids for Elementary “Z” in November, 2008.Construction costs have stabilized and contractors are interested in bidding public construction jobs.

At this point in the ten-year building program, 81% of the number of scheduled projects has been completedand/or construction has commenced. Another 2% of the work program is in design or planned to begindesign in school year 2009-2010. However, 17% of the program has been delayed or placed on hold. Thedecline in student enrollment has necessitated a reconsideration of the need for several of the projects. Studentpopulation projections have been revised downward for the next five years by the Florida Department ofEducation.

The Class Size Reduction Amendment (CSR) continues to have an effect on facility redevelopment andreplacement decisions. The amendment imposed a School Year 2008-2009 deadline for meeting specific classsizes at the classroom level (K-3 maximum of 18, grades 4-8 maximum of 22, and grades 9-12 maximum of25.) In recognition of budget shortfalls, the state legislature granted an extension to meeting class size at theclassroom level by continuing to use a school average calculation. Based on the student population in schoolyear 2002-2003, the district had estimated the need for permanent classroom space for both CSR and growthat nearly 1,000 classrooms. Blended State and District funds have financed projects at twelve (12) elementaryschools that provide expansion solely to meet class size. In addition, each of the new school prototypes hasbeen modified to meet class size and still provide the same core capacity. The CSR space needs are reduceddue to loss in student enrollment. The State has not funded additional CSR since school year 2007-2008.

The CSR requirement for middle schools was met with the opening of River Springs Middle School in Augustof 2008.

Capital Outlay Overview



At the outset of the sales tax funded program, the district had 651 portable classrooms on school campuses.One of the announced goals of the sales tax program was the reduction in the number of portables. Thepassage of the CSR amendment created a challenge for classroom space for the district. Additional portableclassrooms had to be brought in to meet the early compliance of the amendment. In school year 2007-2008,the district had 778 portables. That number dropped to 706 in 2008-2009 and is scheduled to go down to612 in 2009-2010. A survey of portables was conducted during 2008-2009 to determine their utilization andcondition. It is the goal of the district to reduce the number of portables to 401 by school year 2012-2013.

Volusia County saw steady growth in student enrollment from 61,259 in 2000-2001 to 65,407 in 2005-2006.However, in 2006-2007 the increasein overall student enrollment wassmall, coming in at 65,767 and in 2007-2008, the district experienced its firstdecline in student enrollment in overthirty years with the 20-day count at64,696. The decline continued inschool year 2008-2009 with the 20-day count at 63,271. Students comeand go during the year so the 20-daycount is used for comparison. Thedecrease is primarily in the HalifaxArea and Southeast Volusia, butgrowth in the DeLand and Deltonaareas has also slowed. This changingstudent population has resulted in areevaluation of several projects forreplacement facilities and additions.

The school board has demonstrated commitment to the spirit of the pledges made with the passage of thehalf-cent sales tax referendum; however, modifications to the ten-year plan have and will be necessitated byexisting and anticipated enrollment. To fulfill the obligation, two (2) areas must be addressed. First is the needfor balancing the renovation of facilities that are functionally obsolete and building new space. Second iscommunicating the value derived from the school board’s commitment to its current design philosophy ofbuilding and maintaining high quality schools that are intended to serve future generations. The school boardcontinues to invest other capital funds for the completion of these projects, as necessary, rather than buildfacilities that are not up to the board’s construction quality standards.

During the 2008-2009 school year, the school board reviewed a preliminary five-year construction work planwith considerable adjustments due to the decline in revenues and students. As part of our capital outlayreview analysis for adoption of this fiscal year’s budget, the recommended five-year construction work planfor 2010-2014 was deemed to be feasible.

This is the eighth year of the ten-year building program and the progress made since its inception continues tobe visible throughout the district. For school year 2008-2009, Pride Elementary School in Deltona (formerlyNew Elementary Y) and River Springs Middle School in Orange City (formerly New Middle DD) openedfor students. An additional $23 million in construction contracts was awarded this fiscal year for a total of $66million in open or completed construction contracts. Hurst Elementary replacement, now known as ChampionElementary, will open in school year 2009-2010.


Construction at occupied schools continues to pose administrative as well as construction challenges. Despitethese challenges, construction is on-going. For example, renovation and remodeling work has been completedat Longstreet Elementary School in Daytona Beach and Read Pattillo Elementary School in New SmyrnaBeach.

It has been nine years since the initial compilation of the Recommended Capital Projects List for the Sales TaxResolution. Several projects on the initial list have been reviewed and the original scope revised. Each of therevisions will have an impact on the schedule and budget for the balance of the building program. The SalesTax Review Committee has reviewed the rationale in prior years, including site visits to insure the integrity ofstaff recommendations. The following projects merit further discussion.

Bonner Elementary, Daytona Beach

The original project was listed as “Site work: provide additional parking and develop kindergarten playground.Renovations: remove Bldg. 6, upgrade HVAC campus wide. New Construction: 10 Classrooms.” Due to acontinuing decline in enrollment, the availability of capacity at surrounding schools and budget reductions, theschool board has decided to close Bonner Elementary. This project was cancelled in March, 2009.

Chisholm Elementary, New Smyrna Beach

The original project was listed as “Renovations: HVAC upgrade campus wide. New construction: mediacenter. Remodeling: existing media center to three resource rooms.” Revised project description is “Newconstruction: media center and administration.” This project is now in design. Chisholm Elementary openedas the African-American K-12 school for New Smyrna Beach in 1954. Most of the buildings date from thattime. This school has also experienced a declining enrollment along with other schools in the New Smyrna area.The revised project description includes a direction to staff to ensure that any new buildings are located toallow for subsequent addition or replacement of classroom buildings. This project has been delayed due toinsufficient funds.

Holly Hill Middle, Holly Hill

The original project was listed as “Master plan campus” with funding budgeted for a full campus replacement.The current project description has been revised to “Construct middle school classroom space at Holly HillElementary to establish Holly Hill K-8.” Planning for this new space is underway.

George Marks Elementary, DeLand

The original project was listed as “Renovations: upgrade classroom finishes and cabinets, HVAC replacement,campus wide electrical upgrade.” The revised scope is “Replacement school, with a capacity of 734 students,incorporating the new classroom building.” George Marks was built in 1954 and currently houses 319 studentsover its permanent capacity. The classrooms are small and every mechanical, technology or electrical upgradehas consisted of a retrofit. The CSR needs for the school required at least another fifteen classrooms to housethe current population. Rather than retrofit the campus as originally listed, the staff recommended replacementwith sufficient classroom space to house all students in permanent, modern classrooms even with CSR. Theschool board has approved the change but this project has also been delayed due to insufficient funds.




Pierson/Seville Elementary, Pierson

The original project is listed as “Site work: remove fuel island, develop playground, provide parent pickuploop. Renovations: campus wide electrical upgrade. New construction: remove Buildings 14 & 16 and constructnew art room, storage, guidance and two resource rooms.” The revised project scope is “New school onparcel north of the current Pierson Elementary School site, combining Seville Elementary and Pierson Elementaryinto one school with a capacity of 735 students.” Seville Public was built in 1913 with a subsequent addition in1924. Enrollment at the school is generally under 125 students. Seville has been declared unsatisfactory in thestate validated educational plant survey for over twenty years because of the age and type of construction. Tomeet budget constraints Seville Public was closed in 2008 and the students assigned to Pierson Elementary. Theconstruction of this project was scheduled to start in 2009, but site constraints and insufficient funds havedelayed this project.

These changes in scope require additional funds. Due to the economic climate and corresponding decline inrevenues, all capital projects are under strict scrutiny and only the highest priority projects are funded in the nextfiscal year. All other projects on the Facilities Five-Year Work Program are reviewed each year and only moveinto the construction phase if there is sufficient funds available to complete the project.


3-Year Forecast AssumptionsGeneral Fund Assumptions:

The revenue projections for this three-year period are based on the following assumptions:

· Federal – remains constant· State- remains constant with adjustments made for projected enrollment and the replacement of the

Federal Stabilization money.· Local – 2010-2011 includes the 0.25 critical needs millage. 2012-2013 does not include revenue

from critical needs millage due to a required voter referendum.· Transfers to Maintenance will be evaluated each year.

The expenditure projections for this three-year period are based on a combination of historical trends andestimates of actual expenditures by object.

· Salaries – 0% increase each year. 369 additional teachers will be needed to meet the class sizeamendment requirement in 2010-2011. A small number of teachers will be added for growth in2011-2012 and 2012-2013

· FICA – 7.65%· Health Insurance – 10.0% increase each year over the 3-year period· Retirement Rate – 10.79% rate over the 3-year period· Life Insurance – 0.254% rate over the 3-year period· All other objects – based on historical trends.

Debt Service Fund Assumptions:

· The State CO&DS book entry will match the debt payments schedule· Transfers from Capital - The transfer will only be for the amounts required to meet payment

requirements or bond covenants.

Capital Outlay Fund Assumptions:

· CO&DS & COBI BONDS - Occur as we are notified of growth and bonding potential.· PECO - Based on the latest state estimates.· Classrooms for Kids – No future projection unless notified by the Legislature· Property Tax (1.500 mills) - 2009-2010 based on the certified property tax roll and 2010-2011 is

projected flat. A growth rate of 2% in 2011-2012, and 4% in 2012-2013. All years use the 1.500capital outlay millage.

· Impact Fee - Use a conservative estimate built on the housing market. The school district’s current netimpact fee is $5,885 effective February 1, 2007

· Half-Cent Sales Tax - Based on local sales tax collections. 2009-2010 kept flat with 2008-2009 collections,and increase 1% in 2010-2011 and 2% in 2011-2012, then 4% growth in 2012-2013.

· Estimated Interest - Based on a conservative estimate.· All other funding sources - Estimate when known and measurable

Special Revenue Fund Assumptions:

· 2010-2011 Revenues increased by 3.0% over the 3-year period· 2010-2011 Salary and non-salary increase by 1.0% over the 3-year period· 2011-2013 Revenue and expenditures were reduced due to the completion of the ARRA funds· Health Insurance - 10.0% increase each year over the 3-year period· Retirement Rate – 10.79% rate over the 3-year period


3-Year Forecast

Budget Forecast Forecast Forecast

2009-2010 2010-2011 2011-2012 2012-2013

REVENUES

Federal 1,945,000$ 1,945,000$ 1,945,000$ 1,945,000$

State 196,096,205 197,620,576 219,219,714 220,627,486

Local 206,006,017 207,530,388 200,612,752 202,020,523

TOTAL REVENUES 404,047,222 407,095,964 421,777,466 424,593,009

Transfers from Capital Projects 19,211,250 19,211,250 19,211,250 19,211,250

Other Financing Sources - - - -


TOTAL REVENUE, TRANSFERS & FUND BALANCE 445,493,234$ 444,661,577$ 457,272,555$ 460,675,358$

EXPENDITURES

Salaries 267,601,434$ 257,180,527$ 261,849,296$ 257,148,468$

Benefits:

Retirement 25,074,468 27,749,779 28,253,540 27,746,320

FICA 19,473,550 19,674,310 20,031,471 19,671,858

Health 39,928,509 44,732,716 49,001,247 53,965,843

Life 634,476 653,239 665,097 653,157

Other Benefits 2,535,342 2,509,576 2,645,143 2,780,710

Total Benefits 87,646,344 95,319,619 100,596,498 104,817,887


Energy Services 16,992,835 17,969,301 18,964,620 19,959,938

Material & Supplies 16,966,017 16,953,245 17,942,908 18,932,571

Capital Project 881,872 1,044,681 848,781 652,881

Other Expenditures 5,353,763 6,660,759 6,996,041 7,331,321

TOTAL EXPENDITURES 427,138,871 428,377,738 440,401,456 443,691,638

Transfers to Food ServiceEnding Fund Balances 18,354,363 16,283,839 16,871,099 16,983,720

TOTAL EXPENDITURES,


General Fund


3-Year Forecast

Debt Service


REVENUES: 2009-2010 20010-2011 20011-2012 20012-2013

State sources:

CO&DS Withheld for SBE/COBI Bonds 1,995,981$ 1,995,981$ 1,981,906$ 2,003,256$

Total state sources 1,995,981 1,995,981 1,981,906 2,003,256

Local sources:

District Interest and Sinking Taxes - - - -

Total local sources - - - -

TOTAL REVENUE 1,995,981 1,995,981 1,981,906 2,003,256


Transfers from Capital Fund 51,599,110 51,602,925 51,601,151 51,598,274

Beginning fund balances 65,529,642 65,939,227 66,354,433 66,852,123

Total other sources 117,128,752 117,542,152 117,955,584 118,450,397

TOTAL REVENUE, OTHER SOURCES


EXPENDITURES: (by object)

Redemption of Principal 28,875,000$ 30,125,000$ 31,380,000$ 32,785,000$

Interest 24,310,506 23,058,700 21,705,367 20,261,718

Dues and Fees - - - -


OTHER USES OF FUNDS:

Ending fund balances 65,939,227 66,354,433 66,852,123 67,406,935

TOTAL EXPENDITURES,



3-Year Forecast

Capital Fund


REVENUES 2009-2010 2010-2011 2011-2012 2012-2013

State sources:CO&DS distributed to district 300,000$ 300,000$ 300,000$ 300,000$ Interest on undistributed CO&DS 20,000 20,000 20,000 20,000 PECO 953,879 4,514,098 4,956,485 4,345,992 Classrooms for kids - - - - Other state sources - - - -

Total state sources 1,273,879 4,834,098 5,276,485 4,665,992

Local sources:Ad valorem taxes 47,844,665 47,844,665 48,801,558 50,753,621 Sales tax 30,500,000 30,805,000 31,421,100 32,677,944 Interest income 3,500,000 3,000,000 2,500,000 2,000,000 Impact fees 3,800,000 3,800,000 3,800,000 4,300,000 Sale of Property & other local Revenue - - - - Total local sources 85,644,665 85,449,665 86,522,658 89,731,565

TOTAL REVENUE 86,918,544 90,283,763 91,799,143 94,397,557


Transfers In - - - - Other Financing Sources - - - - Projects in Progress 123,264,596 - - - Beginning fund balances 76,165,205 54,864,967 44,184,555 35,111,297 Total other sources 199,429,801 54,864,967 44,184,555 35,111,297


SOURCES & FUND BALANCES 286,348,345$ 145,148,730$ 135,983,698$ 129,508,854$

EXPENDITURES (by category)New Construction -$ -$ 1,120,000$ 971,290$ Projects at Existing Schools & Facilities 23,608,422 16,350,000 15,140,000 10,590,000 Facilities Management 3,000,000 3,000,000 3,000,000 3,000,000 Technology 9,000,000 9,000,000 9,000,000 9,000,000 System Wide Equipment and Vehicles 1,800,000 1,800,000 1,800,000 1,800,000 Buses - - - - Projects in Progress 123,264,596 - - -


TRANSFERS OUT:To General Fund 19,211,250 19,211,250 19,211,250 19,211,250 To Debt Service Funds 51,599,110 51,602,925 51,601,151 51,598,274 TOTAL TRANSFERS 70,810,360 70,814,175 70,812,401 70,809,524

Reserved for projects in progress - - - - Ending fund balances 54,864,967 44,184,555 35,111,297 33,338,040

TOTAL EXPENDITURES,



3-Year Forecast


2009-2010 2010-2011 2011-2012 2012-2013

REVENUES

Federal 109,069,563$ 112,341,650$ 69,128,692$ 71,202,553$

State 370,000 381,100 392,533 404,309

Local 8,368,600 8,619,658 8,878,248 9,144,595

TOTAL REVENUES 117,808,163 121,342,408 78,399,473 80,751,457

Transfers In - - - -


TOTAL REVENUE,

TRANSFERS & FUND BALANCE 122,927,165$ 125,006,372$ 80,926,563$ 84,443,053$

EXPENDITURES

Salaries 67,031,062$ 67,701,373$ 35,223,150$ 35,575,381$

Benefits:

Retirement 7,844,044 7,304,978 3,800,578 3,838,584

FICA 2,735,225 5,179,155 2,694,571 2,721,517

Health 5,467,279 6,014,007 6,615,408 7,276,948

Life 435,286 171,961 89,467 90,361

Other Benefits 177,708 179,485 181,280 183,093

Total Benefits 16,659,542 18,849,586 13,381,304 14,110,503


Energy Services 140,000 141,400 111,400 112,514

Material & Supplies 14,647,577 14,794,053 14,646,250 14,792,713

Capital Project 2,125,175 2,146,427 521,095 526,306

Other Expenditures 3,987,719 4,027,596 2,557,150 2,582,721



TOTAL EXPENDITURES,


Special Revenue


Volusia County Schools grew by 1,157 students during the ten-year period of 2000-2001 through 2009-2010, or 1.85%. In 2000-2001, the growth rate was 1.61% followed by varied rates influenced by stormsand the scholarship program. In most recent years, the growth rate has turned negative. For the 2009-2010school year, the growth is -855 or -1.35%. It is important to remember that a historical cohort model is usedin forecasting enrollment. As factors outside the model change, they will be picked up in the model thefollowing year. Some of the variables that may affect the growth rate are as follows:

· Economy and Security (migration) and natural occurrences such as weather· Corporate and McKay Scholarships (leaving or returning to public school)· Enrollment in Home School/Non-Public School/Virtual School· Birth rate· Housing and Jobs· Graduation Requirements· Driver’s License Requirements· Adequate Yearly Progress-AYP (Choice)· High school credit requirements/Retention Rate

P=Projection

Forecast Methodology

The department of student accounting services uses a cohort model to forecast the number of students ateach grade for each school year. The forecast is based upon historical ratios or the historical growth orshrinkage from grade to grade. Births from the Health Department of Education are used to obtain a ratioused for predicting kindergarten. Each year forecasted has error. The greater the number of years forecasted,the greater the error. Various departments use the forecast for planning purposes.

Student Enrollment Trends & Forecast

Cohort Projections will beupdated fall, 2010 for FY2011

Year2000-

012001-

022002-

032003-

042004-

052005-

062006-

072007-

082008-

092009-

102010-11 P

2011-12 P

2012-13P

2013-14 P

Students 61,259 62,305 62,577 63,796 65,044 65,407 65,767 64,696 63,271 62,416 62,324 62,748 63,315 63,425

Change 970 1,046 272 1,219 1,248 363 360 -1,071 -1,425 -855 -92 424 567 110

% Change 1.61% 1.71% 0.44% 1.95% 1.96% 0.56% 0.55% -1.63% -2.20% -1.35% -0.15% 0.68% 0.90% 0.17%

59,00060,00061,000

62,00063,00064,000

65,00066,00067,000

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

2010-11 P

2011-12 P

2012-13 P

2013-14 P

Student Enrollment & Forecast


FTE Forecast

Similar methodology is used for the FTE (Full-time Equivalent) Forecast used by the Florida Legislators tofund school districts. The Florida State Legislators define FTE program categories and other policies thataffect FTE. Current categories are: Basic Grades K-3; Basic Grades 4-8; Basic Grades 9-12; Basic Grades K-3 with ESE (Exceptional Student Education) services; Basic Grades 4-8 with ESE services; Basic Grades 9-12 with ESE services; English for Speakers of Other Languages (ESOL); ESE Level 254; ESE Level 255;and Career Education.

This cohort model was developed by the Florida Department of Education and uses the same ratiomethodology for each program category by grade level. Software is sent to each district so that all districts usethe same model. Birth rates are used to predict kindergarten. The forecast is made for the following schoolyear and approved or adjusted by the Florida Legislators.

The district’s preliminary budget is largely determined by the FTE forecast. The district’s budget is adjustedwhen the actual FTE count is taken through the district’s electronic database.

The same variables that influence the enrollment forecast also influence the FTE forecast. Additional variablescan influence FTE according to legislative policy.

Actual FTE will be available June, 2010 for 2009-2010. FTE projections will beavailable December, 2009 for 2010-2011.

E=Estimate

57,000

59,000

61,000

63,000

65,000

67,000

2000-2001

2001-2002

2002-2003

2003-2004

2004-2005

2005-2006

2006-2007

2007-2008

2008-2009

2009-2010 E

FTEFTE FORECAST

Year FTE Growth2000-2001 60,493.94 1,082.97 2001-2002 61,505.49 1,011.55 2002-2003 62,271.26 765.77 2003-2004 63,641.63 1,370.37 2004-2005 64,613.77 972.14 2005-2006 65,235.12 621.35 2006-2007 65,360.46 125.34 2007-2008 64,146.45 (1,214.01) 2008-2009 62,964.81 (1,181.64)

2009-2010 E 61,909.84 (1,054.97)


20-Day Enrollment History

Excludes Summer School

The dramatic declines we have experienced these last two years is expected tocontinue through FY2010 and then stabilize.

Fall Elementary Middle HighSpecialCenters Total

AnnualChange

FY2001 28,308 14,341 17,757 853 61,259 - FY2002 28,547 14,569 18,350 839 62,305 1,046 FY2003 28,293 14,538 18,889 857 62,577 272 FY2004 28,607 14,694 19,612 883 63,796 1,219 FY2005 29,329 14,958 19,950 807 65,044 1,248 FY2006 29,669 14,653 20,251 834 65,407 363 FY2007 29,988 14,493 20,271 1,015 65,767 360 FY2008 29,384 14,254 19,897 1,161 64,696 (1,071) FY2009 28,643 14,110 19,079 1,439 63,271 (1,425) FY2010 28,432 14,258 18,551 1,175 62,416 (855)

Charter and Virtual school students are counted in the approriate category based on grade level

-

10,000

20,000

30,000

40,000

50,000

60,000

70,000

80,000

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

20 Day Enrollment

Elementary Middle High Centers


Elementary School FormulasProgram FY2010 Formula

Teachers Kindergarten - Third 1 unit for 18.5 StudentsFourth - Fifth 1 unit for 22.5 StudentsArt / Music 50 m inutes per FTE/20;Minimum =.5 unitPE 90 m inutes per FTE/20;Minimum =.5 unitESOL See ESOL Listed BelowSeparate Class - Gifted (K-3) 1 unit for 18.5 StudentsSeparate Class - Gifted (4-5) 1 unit for 22.5 StudentsSeparate Class - VE Mild/Consultation 1 unit for 15.0 StudentsSeparate Class - Multi-VE 1 unit for 6 studentsSeparate Class - E/BD 1 unit for 6 StudentsPre-K VE Mild 1 unit for 7 StudentsPre-K Multi-VE 1 unit for 6 StudentsPre-K Language 1 unit for 7 Students

Paraprofessionals ESOL See ESOL Listed BelowSeparate Class - VE Mild ([enroll*30%]/15)*0.75 (0.75=6 hrs.)Separate Class - Multi-VE ([enroll*20%]/11)*0.94 (0.94=7.5 hrs.)Separate Class - E/BD 1 - 6.5 hr paraprofessional per teacherSeparate Class - Language 1 - 3.0 hr paraprofessional per teacherPre-K VE Mild 1 - 6.5 hr paraprofessional per teacherPre-K Multi-VE 2 - 6.5 hr paraprofessional per teacherPre-K Language 1 - 6.5 hr paraprofessional per teacher

Instructional Support Media Specialists Enrollment<401=0.5; Enrollm ent>399=1Guidance Counselors Enrollment<401=0.5; Enrollm ent>399=1Assistant Principals (11 months) Enrollm ent<500=0

Enrollm ent>501=1 Teacher on Assignm ent (10 m onths) Enrollm ent<350=0

Enrollment between 350-500=1Enrollment between 501-999=0

Enrollm ent>1,000=1Clerical Refer to Clerical Form ula SheetCustodial Per Aram ark

*Any variation from this form ula must be m ade in consultation with the appropriate Area Superintendent.

E nro llm ent T eacher P ara0 - 15 0 .0 0.015 - 19 0 .0 1.020 - 39 0 .5 1.040 - 59 1 .0 1.060 - 79 1 .5 1.080 - 99 2 .0 1.0

100 - 139 2 .5 1.0140 - 179 3 .0 1.0180 - 219 3 .5 1.0220 - 259 4 .0 1.0260 - 299 4 .5 1.0300 - 339 5 .0 1.0340 - 379 5 .5 1.0

E SO L F orm u la


Elementary School Clerical Formulas

Add one additional 6 hour, 10 month Office Specialist I for every 125 students above 500

The media clerk allocation is included in the formulas and each school must provide at least one media clerk.Hours and months for the media clerk are at the Principal's discretion based on the best interest of the school.

Position No. Months Hours FTE

Office Specialist III 1 12 8 1.00Office Specialist II 1 12 8 1.00Office Specialist l 1 12 8 1.00Office Specialist l 1 10 6 0.63Office Specialist l 1 10 4 0.42

Total Allocation 5 4.05

Base Enrollment of 300 - 500 Students


Office Specialist III 1 12 8 1.00Office Specialist II 1 12 8 1.00Office Specialist lI 1 11 8 0.92Office Specialist l 1 10 6 0.63Office Specialist l 1 10 4 0.42


Base Enrollment of 501 - 700 Students


Office Specialist III 1 12 8 1.00Office Specialist II 1 12 8 1.00Office Specialist lI 1 12 8 1.00Office Specialist l 1 10 6 0.63Office Specialist l 1 10 4 0.42


Base Enrollment of > 700 Students


Office Specialist III 1 12 8 1.00Office Specialist II 1 12 8 1.00Office Specialist I 1 10 6 0.63


Base Enrollment of <300 StudentsSmall School Allocation


Middle School Formulas

Program FY2010 FormulaTeachers

Core - Grades 6-8 1 unit for 22.5 StudentsNon-Core Grades 6-8 1 unit for 29.0 StudentsESOL See ESOL Listed BelowVE Mild/Consultation Small Group (enrollment/60%)/11VE Modified 1 unit for 10 StudentsSeparate Class - Gifted 1 unit for 22.5 StudentsSeparate Class - Multi-VE 1 unit for 6 StudentsSeparate Class - E/BD 1 unit for 6 Students

ParaprofessionalsESOL See ESOL Listed BelowVE Mild/Consultation Sm. Group ([enroll*20%]/10)*0.88 (0.88=7.0 hrs.)Separate Class - Multi-VE 2 - 7.5 hr paraprofessional per teacherSeparate Class - E/BD 1 - 7.5 hr paraprofessional per teacher

Instructional SupportMedia Specialists 1 per schoolGuidance Counselors ([enroll*20%]/11)*0.94 (0.94=7.5 hrs.)

1 unit per 350 studentsAssistant Principals Enrollment<1,000=2

Enrollment>999=3Teacher on Assignment (10 Months) Enrollment>1749=1Clerical Refer to Clerical Formula SheetCampus Advisors Enrollment<1,001=2; Enrollment>1,000=3Custodial Per Aramark

Any variation from this formula must be made in consultation with the appropriate Area Superintendent

Enrollment Teacher Para0 - 15 0.0 0.015 - 19 0.0 1.020 - 39 0.5 1.040 - 59 1.0 1.060 - 79 1.5 1.080 - 99 2.0 1.0

100 - 139 2.5 1.0140 - 179 3.0 1.0180 - 219 3.5 1.0220 - 259 4.0 1.0260 - 299 4.5 1.0300 - 339 5.0 1.0340 - 379 5.5 1.0

ESOL Formula


Middle School Clerical Formulas

Add one additional 4 hour, 10 month Office Specialist I for every 350 students above the 1300 base


Based on Enrollment of 1100 - 1300 students

# of FTEPosition Positions Months Hours (from conversion chart)

Base Allocation:Office Specialist III 3 12 (260 days) 8 3.00Office Specialist II 1 12 (260 days) 8 1.00Office Specialist I 5 11 (216 days) 8 4.60Office Specialist I 1 10 (196 days) 8 0.83Total Base Allocation 10 9.43

Schools with less than 1100 students:Reduce:-1.25 Office Specialist I with enrollment of 900-1099

Allocate 3.30 Office Specialist I with enrollment <900


High School FormulasProgram FY2010 Formula

TeachersCore - Grades 6-8 (Taylor Middle-High) 1 unit for 22.5 StudentsNon-Core - Grades 6-8 1 unit for 29.0 StudentsCore - Grades 9-12 1 unit for 27.0 StudentsNon-Core - Grades 9-12 1 unit for 32.0 StudentsAP units allocated based on earningsIB units allocated based on earningsCareer Education 1 unit for 20.0 StudentsESOL See ESOL Listed BelowVE Mild/Supt. Fac/Consultation Sm .Gr. (enrollment/60%)/11VE Modified 1 unit for 10 StudentsSeparate Class - Multi-VE 1 unit for 6 StudentsSeparate Class - E/BD 1 unit for 6 StudentsSeparate Class - VE Mild - Middle 1 unit for 13 StudentsSeparate Class - Gifted - Middle 1 unit for 17.86 Students

ParaprofessionalsESOL See ESOL Listed BelowVE Mild/Consultation Sm . Group ([enroll*20%]/11)*0.94 (0.94=7.5 hrs.)Separate Class - Multi-VE 2 - 7.5 hr paraprofessional per teacherSeparate Class - E/BD 1 - 7.5 hr paraprofessional per teacher

Instructional SupportMedia Specialists Enrollm ent<1,001=1

Enrollm ent between 1,001-2,499=1.5Enrollm ent>2,499=2

Guidance Counselors Minim um of 4 counselorsAdd 1.0 for every 300 students over 1,000

Assistant Principals Enrollment<1,000=3; Enrollm ent between 1,001-1,500=4Enrollment between 1,500-3,000=5; Enrollm ent>3,000=6

Teacher on Assignm ent (10 m onths) Enrollm ent<1,500=0Enrollment between 1,501-2,500=1; Enrollm ent>2,500=2

Clerical Refer to Clerical Form ula SheetCam pus Advisor Enrollment<1,001=3; Enrollm ent between 1,001-1,500=4

Enrollm ent between 1,501-2,000=5; Enrollment between 2,001-2,999=6Enrollm ent>3,000=7

Custodial Per Aram ark

Any variation from this form ula m ust be made in consultation with the appropriate Area Superintendent.

E n r o l l m e n t T e a c h e r P a r a0 - 1 5 0 .0 0 .0

1 5 - 1 9 0 .0 1 .02 0 - 3 9 0 .5 1 .04 0 - 5 9 1 .0 1 .06 0 - 7 9 1 .5 1 .08 0 - 9 9 2 .0 1 .0

1 0 0 - 1 3 9 2 .5 1 .01 4 0 - 1 7 9 3 .0 1 .01 8 0 - 2 1 9 3 .5 1 .02 2 0 - 2 5 9 4 .0 1 .02 6 0 - 2 9 9 4 .5 1 .03 0 0 - 3 3 9 5 .0 1 .03 4 0 - 3 7 9 5 .5 1 .0

E S O L F o r m u la


High School Clerical Formulas

Add one additional 4 hour, 10 month Office Specialist I for every 350 students above the 1700 base


Based on Enrollment of 1500 - 1700 students

# of FTEPosition Positions Months Hours (from conversion chart)

Base Allocation:

Office Specialist III 4 12 (260 days) 8 4.00Office Specialist II 3 12 (260 days) 8 3.00Office Specialist II 1 11 (216 days) 8 0.92Office Specialist I 2 12 (260 days) 8 2.00Office Specialist I 2 11 (216 days) 8 1.84Office Specialist I 2 10 (196 days) 8 1.66Total Base Allocation 14 13.42

-0.5 Office Specialist I with enrollment of 1300-1499-1.0 Office Specialist I with enrollment of 1100-1299-1.5 Office Specialist I with enrollment of 900-1099-2.0 Office Specialist I with enrollment of 700-899-2.5 Office Specialist I with enrollment of < 700

Schools with less than 1500 students:

Reduce:



School Non-Salary Timeline & Formulas

Date Event

October FTE-Survey 2

February FTE-Survey 3

March Calculate next year's allocation based on Survey 2 & 3 combined

March Make any necessary adjustments for new schools or re-zonings

April Distribute next year's allocations to principals and 100% of next year's School Improvement Funds

April Principals Meet with Budget Committees to define a spending plan

May Budget clerks input budgets for their school into the computer

October FTE-Survey 2

November Budget Office recalculates school budgets based on Survey 2 doubled and makesany necessary adjustments to the schools' non-salary allocations and SchoolImprovement funds.

Program Formula

Instruction (WFTE x $16.50) + (WFTE x $6.64 for FTE Lines 111, 112, 113)

Guidance FTE x $0.30

Media WFTE x $3.15

Media - Project 1065 WFTE x $2.25

Administration - Elementary FTE x $6.75 + $1,000 BaseAdministration - Middle School FTE x $7.05 + $2,000 BaseAdministration - High School FTE x $7.20 + $2,000 Base

Custodial FTE x $3.30 (minimum $1,000)


School Personnel Resource Allocations

All Funds

Shown in Equivalent F/T Positions 2005-2006Actual

Positions

2006-2007 Actual

Positions

2007-2008Actual

Positions

2008-2009Actual

Positions

2009-2010BudgetedPositions

Increase/(Decrease)

ELEMENTARYTeachers 2,116.2 2,286.5 2,159.3 2,002.4 2,108.8 106.4 Paraprofessionals 385.4 368.1 240.2 230.3 228.5 (1.8) Media Specialists 46.0 47.5 44.0 43.0 42.5 (0.5) Guidance Counselors 46.0 49.5 44.0 43.0 42.5 (0.5) Community Ed. Facilitator - 1.5 1.5 1.0 1.0 - Principal 48.0 48.0 48.0 45.0 43.0 (2.0) Assistant Principals 41.0 40.0 32.0 35.0 33.0 (2.0) TOA/TAA 8.0 10.0 11.0 8.0 11.0 3.0 Clerical 216.7 222.6 223.4 213.7 206.3 (7.4) Custodians 213.5 216.8 212.2 198.4 197.6 (0.8) SWC Manager 46.6 47.5 49.0 45.9 45.0 (0.9) SWC Assistant 152.9 160.2 162.5 121.6 123.4 1.8 SWC Dining Room Aide 37.0 40.4 46.0 31.5 28.9 (2.6)

ELEMENTARY TOTAL 3,357.3 3,538.6 3,273.1 3,018.8 3,111.5 92.7

MIDDLETeachers 882.9 906.8 903.1 835.6 836.8 1.2 Paraprofessionals 160.3 142.4 113.2 104.7 93.9 (10.8) Media Specialists 12.0 12.0 12.0 13.0 13.0 - Guidance Counselors 37.5 40.0 39.5 45.0 41.5 (3.5) Principal 12.0 12.0 12.0 13.0 13.0 - Assistant Principals 46.0 46.0 44.0 48.0 48.0 - TOA/TAA 7.0 6.0 1.0 - 3.0 3.0

Clerical 120.1 116.0 115.5 116.4 117.0 0.6

Custodians 107.9 106.9 99.4 101.0 99.9 (1.1) Campus Advisors 41.0 41.0 32.0 35.0 35.0 - SWC Manager 12.0 12.0 13.0 13.0 13.0 - SWC Dining Room Aide 71.6 8.4 8.6 4.8 4.9 0.1 SWC Assistant 7.9 71.3 74.0 69.2 65.8 (3.4)

MIDDLE TOTAL 1,518.2 1,520.8 1,467.3 1,398.7 1,384.8 (13.9)

HIGHTeachers 1,251.4 1,298.2 1,293.9 1,067.5 1,058.4 (9.1) Paraprofessionals 183.9 213.8 170.0 160.1 138.1 (22.0) Media Specialists 19.0 18.0 15.5 13.5 14.0 0.5 Guidance Counselors 67.5 75.5 73.0 67.0 64.5 (2.5) Athletic Directors 9.0 9.0 9.0 5.5 5.5 -

Principal 9.0 9.0 9.0 9.0 9.0 -

Assistant Principals 51.0 51.0 52.0 53.0 44.0 (9.0)

TOA/TAA/AOA 15.5 16.5 14.5 12.0 10.5 (1.5)

Business/Community Liaison 1.0 - - - - Facilitator, Career Connection - - - 1.0 - (1.0) Liaison, Career & Tech Ed - - - - 4.0 4.0 Clerical 144.9 143.6 142.6 127.0 128.0 1.0 Custodians 141.7 144.7 144.1 134.1 134.1 - Campus Advisors 51.0 50.0 47.0 48.0 48.0 - SWC Manager 9.0 9.0 9.0 9.0 9.0 - SWC Dining Room Aide 2.8 3.1 3.2 2.3 2.3 - SWC Assistant 53.5 51.5 53.9 46.9 46.4 (0.5)

HIGH TOTAL 2,010.2 2,092.9 2,036.7 1,755.9 1,715.8 (40.1)


All Funds



Positions

2006-2007 Actual

Positions

2007-2008Actual

Positions

2008-2009Actual

Positions


Increase/(Decrease)

SPECIAL CENTERSTeachers 114.3 110.8 126.8 114.5 81.9 (32.6)

Paraprofessionals 80.2 69.3 65.2 47.1 13.2 (33.9)

Media Specialists 1.0 - - - - -

Deaf Interpreters 17.7 15.9 15.8 15.9 - (15.9)

Diagnostic Teachers 3.7 3.6 3.6 4.2 - (4.2)

Placement Specialists 2.0 2.0 2.0 2.0 1.0 (1.0)

Speech Clinicians 66.0 66.3 65.9 61.3 0.9 (60.4) Guidance Counselors 9.3 9.3 8.0 8.0 7.5 (0.5) Instructional Specialists 7.0 7.0 8.0 8.0 - (8.0) Coordinators 2.0 2.0 2.0 2.0 - (2.0) Principal 5.0 5.0 3.0 3.0 1.0 (2.0) Assistant Principals 8.0 8.0 9.0 8.0 8.0 - TOA/TAA/AOA 13.0 12.0 21.0 19.0 1.0 (18.0) Clerical 34.7 33.9 33.8 29.3 16.5 (12.8) Custodians 6.6 6.6 7.1 4.1 4.0 (0.1) Campus Advisors 2.5 2.5 3.5 3.6 3.6 - SWC Dining Room Aides 0.9 0.9 1.1 0.9 0.9 - SPECIAL CENTER TOTAL 373.9 355.1 375.8 330.9 139.5 (191.4)

SCHOOL TOTALS 7,259.6 7,507.4 7,152.9 6,504.3 6,351.6 (152.7)

SCHOOL-WIDE POSITIONSESE Teacher (Language) - - - - 7.0 7.0 Mental Health Tech/Case Worker - - - - 10.0 10.0 Nursing Staff 75.6 77.6 76.8 69.9 70.3 0.4 Paraprofessional 3, Speech - - - - 15.7 15.7 Paraprofessional 4, ESE Support - - - - 5.8 5.8 Placement Specialist - - - - 16.0 16.0 Psychologist/Psych. Intern - - - - 27.0 27.0 Recruitment Teachers (Dec.Grads, etc 6.0 6.0 6.0 6.0 6.0 - Social Worker - - - - 22.0 22.0 User Support Analysts 31.0 31.0 31.0 29.0 28.0 (1.0) Vision Teacher - - - - 7.0 7.0

Dept. Staff Assigned to Schools 9.8 6.7 5.8 4.8 50.9 46.1 TOTAL SCHOOL-WIDE 122.4 121.3 119.6 109.7 265.7 156.0


General Fund and ARRA Stabilization


Shown in Equivalent F/T Positions2005-2006

ActualPositions

2006-2007Actual

Positions

2007-2008Actual

Positions

2008-2009Actual

Positions


Increase/(Decrease)

ELEMENTARYTeachers 2,011.4 2,175.8 2,064.5 1,923.5 1,934.7 11.2 Paraprofessionals 338.2 319.9 205.6 200.0 195.5 (4.5) Media Specialists 46.0 47.5 44.0 43.0 42.5 (0.5) Guidance Counselors 46.0 49.5 44.0 43.0 42.5 (0.5) Principal 48.0 48.0 48.0 45.0 43.0 (2.0) Assistant Principals 41.0 40.0 32.0 35.0 24.6 (10.4) TOA/TAA 8.0 8.0 11.0 8.0 10.0 2.0 Clerical 216.6 222.6 223.4 213.7 205.2 (8.5) Custodians 204.2 207.6 203.1 189.4 188.7 (0.7) Dining Room Aide - - 0.3 0.9 0.8 (0.1) ELEMENTARY TOTAL 2,959.4 3,118.9 2,875.9 2,701.5 2,687.5 (14.0)

MIDDLETeachers 836.3 882.8 888.6 820.6 786.6 (34.0) Paraprofessionals 145.9 131.2 101.9 98.2 84.9 (13.3) Media Specialists 12.0 12.0 12.0 13.0 13.0 - Guidance Counselors 37.5 40.0 39.5 45.0 41.5 (3.5) Principal 12.0 12.0 12.0 13.0 13.0 - Assistant Principals 36.7 36.7 32.0 35.0 35.0 - TOA/TAA 4.2 4.2 1.0 - - - Clerical 120.2 116.0 115.5 116.4 116.9 0.5 Custodians 105.0 104.0 96.5 97.9 96.2 (1.7) Campus Advisors 41.0 41.0 32.0 35.0 35.0 - MIDDLE TOTAL 1,350.6 1,379.9 1,331.0 1,274.1 1,222.1 (52.0)

HIGHTeachers 1,224.5 1,269.4 1,277.9 1,053.0 1,012.8 (40.2) Paraprofessionals 164.8 172.8 165.5 154.5 132.5 (22.0) Media Specialists 19.0 18.0 15.5 13.5 14.0 0.5 Guidance Counselors 67.0 75.5 73.0 67.0 64.5 (2.5) Athletic Directors 9.0 9.0 9.0 5.5 5.5 - Principal 9.0 9.0 9.0 9.0 9.0 - Assistant Principals 43.4 43.4 43.0 43.9 34.9 (9.0) TOA/TAA/AOA 10.7 11.2 10.5 9.0 2.5 (6.5) Clerical 144.0 142.7 142.6 127.0 128.0 1.0 Custodians 140.9 143.8 143.3 133.3 133.3 - Campus Advisors 51.0 50.0 47.0 48.0 48.0 - HIGH TOTAL 1,883.2 1,944.8 1,936.3 1,663.7 1,585.0 (78.7)



General Fund and ARRA Stabilization


Positions

2006-2007Actual

Positions

2007-2008Actual

Positions

2008-2009Actual

Positions


Increase/(Decrease)

SPECIAL CENTERSTeachers 112.5 110.0 126.0 112.5 78.0 (34.5) Paraprofessionals 72.8 61.4 57.4 35.8 10.2 (25.6) Media Specialists 1.0 - - - - Diagnostic Teachers 2.1 2.0 2.0 0.6 - (0.6) Placement Specialists 1.2 1.2 1.2 1.2 1.0 (0.2) Speech Clinicians 65.5 65.8 65.4 58.8 0.9 (57.9) Guidance Counselors 8.3 8.3 7.0 7.0 6.5 (0.5) Instructional Specialists 2.4 0.9 0.9 0.9 - (0.9) Coordinators 1.3 0.3 0.3 0.1 - (0.1) Principal 1.0 5.0 3.0 2.1 1.0 (1.1) Assistant Principals 5.0 6.9 6.9 5.9 6.0 0.1 TOA/TAA/AOA 5.1 1.5 3.0 2.0 - (2.0) Clerical 24.9 23.4 22.3 18.8 13.0 (5.8) Custodians 6.4 6.4 7.0 4.1 4.0 (0.1) Campus Advisors 2.5 2.5 3.5 3.6 3.6 - SPECIAL CENTER TOTAL 312.0 295.6 305.7 253.4 124.2 (129.2)

GRAND TOTAL 6,505.1 6,739.1 6,449.0 5,892.7 5,618.8 (273.9)

SCHOOL-WIDE POSITIONSESE Teacher (Language) - - - - 7.0 7.0 Nursing Staff 75.6 77.5 76.8 69.8 69.5 (0.3) Paraprofessional 3, Speech - - - - 15.7 15.7 Psychologist/Psych. Intern - - - - 11.8 11.8 Recruitment Teachers 6.0 6.0 6.0 6.0 6.0 - Social Worker - - - - 10.3 10.3 User Support Analysts 30.0 31.0 31.0 29.0 28.0 (1.0) Vision Teacher - - - - 7.0 7.0 Dept. Staff Assigned to Schools 1.0 - - - 7.3 7.3

TOTAL SCHOOL-WIDE 112.6 114.5 113.8 104.8 162.6 57.8


Department Personnel Resource Allocations

All Funds

Does not include Cooperative Business Education Students


ActualPositions

2006-2007 Actual

Positions

2007-2008Actual

Positions

2008-2009Actual

Positions


Increase/(Decrease)

SCHOOL BOARDSchool Board 6.5 6.5 6.5 6.0 6.0 - Futures, Inc. - - - 4.0 3.7 (0.3)

DIVISION TOTAL 6.5 6.5 6.5 10.0 9.7 (0.3)

OFFICE OF THE SUPERINTENDENTOffice of the Superintendent 3.0 3.0 3.0 3.0 3.0 - Community Involv. / Support Organ. 7.5 7.5 7.5 3.0 3.0 - Deputy Superintendent 2.0 2.0 2.0 - - - Area Superintendents 3.0 3.0 2.0 2.0 2.0 - Area Superintendents 2.0 2.0 2.0 2.0 1.0 (1.0) Area Superintendents 3.0 3.0 2.0 2.0 2.0 - Legal Counsel/Chief Neg./Policy Dev. 3.0 3.0 3.0 3.0 3.0 - Student Discipline and Juvenile Justice - - - 5.0 5.0 - Archives and Records Management - - - 3.0 3.0 - Professional Standards 10.0 10.0 6.0 5.0 4.0 (1.0)

DIVISION TOTAL 33.5 33.5 27.5 28.0 26.0 (2.0)

CURRICULUM & SCHOOL IMPROVEMENTStaff Dev./Media Services & Inst. Materials 28.5 27.5 25.5 22.5 26.5 4.0 Curriculum Development 123.1 113.3 112.3 109.6 36.0 (73.6) School Improvement Services 10.3 9.3 9.3 5.0 2.0 (3.0) Applied Technology / Community Ed. 26.9 30.9 28.9 23.8 22.8 (1.0) Program Accountability 5.0 5.0 5.0 5.0 7.0 2.0 Student and Family Support Services 79.1 79.2 77.8 68.3 77.3 9.0 Program and Grants Development 7.0 7.0 7.0 7.0 7.0 - Health Services - - - 6.0 5.0 (1.0) Federal Compensatory Education 19.0 22.0 18.0 18.0 19.0 1.0

DIVISION TOTAL 298.9 294.2 283.8 265.2 202.6 (62.6)

ADMINISTRATIVE SERVICESAdministration 2.0 2.0 2.0 2.0 2.0 - Student Accounting Services 3.8 3.8 3.8 - - - Student Discipline and Juvenile Justice 5.0 5.0 5.0 - - - DeLand Administrative Custodial Services 5.3 5.5 5.5 5.5 5.5 - Security 6.8 6.5 - - - - Archives and Records Management 4.0 4.0 4.0 - - - Health Services 6.0 7.0 7.0 - - - Purchasing and Warehousing 38.0 37.5 37.5 33.5 32.5 (1.0) Transportation Services 566.3 579.8 584.8 501.8 501.8 - School Attendance Areas 4.0 5.0 5.0 - - - School Way Café 27.1 29.9 30.4 29.4 26.3 (3.1)

DIVISION TOTAL 668.3 686.0 685.0 572.2 568.1 (4.1)

Organization




All Funds


ActualPositions

2006-2007 Actual

Positions

2007-2008Actual

Positions

2008-2009Actual

Positions


Increase/(Decrease)

FINANCIAL SERVICESAdministration 2.0 2.0 2.0 2.0 2.0 - Student Accounting Services - - - 3.3 3.3 - Finance Department 12.5 17.0 17.0 14.5 14.0 (0.5) Payroll Department 10.0 10.0 10.0 9.0 8.5 (0.5) Site Accounting and Cash Management 9.0 - - - - - Insurance & Employee Benefits 9.0 10.0 11.0 9.0 9.0 - Budget Department 7.0 9.0 9.0 9.0 8.9 (0.1)

DIVISION TOTAL 49.5 48.0 49.0 46.8 45.7 (1.1)

FACILITIES SERVICESMaintenance 317.5 324.5 324.5 295.0 280.0 (15.0) Custodial Administration and Support 17.0 19.0 19.0 18.0 18.5 0.5 Planning and Business Services 11.0 11.0 11.0 13.0 12.0 (1.0) Facilities Design & Existing School Constr. 22.0 22.0 22.0 19.0 18.0 (1.0) New Construction & UBC Inspections 8.0 8.0 8.0 8.0 7.0 (1.0) Admin., Accountability & Const. Measures 11.0 11.0 11.0 10.0 9.0 (1.0)

DIVISION TOTAL 386.5 395.5 395.5 363.0 344.5 (18.5)

MANAGEMENT INFORMATION SERVICESManagement Information Services 90.0 91.0 93.0 84.4 82.4 (2.0) Printing and Copying - Copy Center 15.5 15.4 10.4 9.5 8.5 (1.0)

DIVISION TOTAL 105.5 106.4 103.4 93.9 90.9 (3.0)

PERSONNEL SERVICESHuman Resource Administration 5.0 5.0 2.6 2.6 2.0 (0.6) Certification and Job Records - - 6.0 6.0 6.0 - Highly Qualified Personnel - - 2.0 2.0 3.0 1.0 Human Resource Assessment & Development 2.0 2.0 2.0 2.0 2.0 - Personnel Operations - - 13.5 10.5 11.9 1.4 Personnel Records, Salaries and Electr. 12.0 12.0 - - - - Recruitment - - 4.0 2.9 2.0 (0.9) Recruitment and Retention 5.0 4.0 - - - - Retention & Equity 6.0 6.0 6.0 6.0 4.0 (2.0) Screening, Referral, and Selection 14.0 8.0 - - - -

DIVISION TOTAL 44.0 37.0 36.1 32.0 30.9 (1.1)

DISTRICT TOTAL 1,592.7 1,607.1 1,586.8 1,411.1 1,318.4 (92.7)

Organization


General Fund




ActualPositions

2006-2007Actual

Positions

2007-2008Actual

Positions

2008-2009Actual

Positions


Increase/(Decrease)

SCHOOL BOARDSchool Board 6.5 6.5 6.5 6.0 6.0 - Futures, Inc. - - - 4.0 3.7 (0.3)

DIVISION TOTAL 6.5 6.5 6.5 10.0 9.7 (0.3)

OFFICE OF THE SUPERINTENDENTOffice of the Superintendent 3.0 3.0 3.0 3.0 3.0 - Community Involv. / Support Organ. 7.5 7.5 7.5 3.0 3.0 - Deputy Superintendent 2.0 2.0 2.0 - - - Area Superintendents 3.0 3.0 2.0 2.0 2.0 - Area Superintendents 2.0 2.0 2.0 2.0 1.0 (1.0) Area Superintendents 3.0 3.0 2.0 2.0 2.0 - Legal Counsel/Chief Neg./Policy Dev. 3.0 3.0 3.0 3.0 3.0 - Student Discipline and Juvenile Justice - - - 5.0 5.0 - Archives and Records Management - - - 3.0 3.0 - Professional Standards 10.0 10.0 6.0 5.0 4.0 (1.0)

DIVISION TOTAL 33.5 33.5 27.5 28.0 26.0 (2.0)

CURRICULUM & SCHOOL IMPROVEMENTStaff Dev./Media Services & Inst. Materials 22.5 22.5 20.5 17.5 15.2 (2.3) Curriculum Development 46.2 46.2 41.8 34.8 23.6 (11.2) School Improvement Services 10.3 9.3 9.3 5.0 2.0 (3.0) Applied Technology / Community Ed. 19.2 23.4 21.4 19.9 18.9 (1.0) Program Accountability 4.9 4.9 4.9 4.9 6.1 1.2 Student and Family Support Services 62.3 71.8 68.5 57.9 13.5 (44.4) Program and Grants Development 3.4 3.4 3.4 3.3 2.8 (0.5) Health Services - - - 5.2 4.2 (1.0) Federal Compensatory Education 0.5 0.5 - 0.6 0.6 -

DIVISION TOTAL 169.3 182.0 169.8 149.1 86.9 (62.2)

ADMINISTRATIVE SERVICESAdministration 2.0 2.0 2.0 2.0 2.0 - Student Accounting Services 3.8 3.8 3.8 - - - Student Discipline and Juvenile Justice 5.0 5.0 5.0 - - - DeLand Administrative Custodial Services 5.3 5.5 5.5 5.5 5.5 - Security 6.8 6.5 - - - - Archives and Records Management 4.0 4.0 4.0 - - - Health Services 5.2 6.2 6.2 - - - Purchasing and Warehousing 26.1 25.6 25.6 22.4 21.4 (1.0) Transportation Services 565.3 578.8 583.8 500.8 469.8 (31.0) School Attendance Areas 4.0 5.0 5.0 - - -

DIVISION TOTAL 627.5 642.4 640.9 530.7 498.7 (32.0)

Organization


General Fund




ActualPositions

2006-2007Actual

Positions

2007-2008Actual

Positions

2008-2009Actual

Positions


Increase/(Decrease)

FINANCIAL SERVICESAdministration 2.0 2.0 2.0 2.0 2.0 - Student Accounting Services - - - 3.3 3.3 - Finance Department 12.5 17.0 17.0 14.5 14.0 (0.5) Payroll Department 10.0 10.0 10.0 9.0 8.5 (0.5) Site Accounting and Cash Management 9.0 - - - - - Insurance & Employee Benefits 8.0 9.0 10.0 8.0 8.0 - Budget Department 7.0 9.0 9.0 9.0 8.0 (1.0)

DIVISION TOTAL 48.5 47.0 48.0 45.8 43.8 (2.0)

FACILITIES SERVICESMaintenance 317.5 324.5 324.5 295.0 280.0 (15.0) Custodial Administration and Support 17.0 19.0 19.0 18.0 18.5 0.5

DIVISION TOTAL 334.5 343.5 343.5 313.0 298.5 (14.5)

MANAGEMENT INFORMATION SERVICESManagement Information Services 90.0 91.0 93.0 84.4 79.5 (4.9) Printing and Copying - Copy Center 15.5 15.4 10.4 9.5 8.5 (1.0)

DIVISION TOTAL 105.5 106.4 103.4 93.9 88.0 (5.9)

HUMAN RESOURCESHuman Resource Administration 5.0 5.0 2.6 2.6 2.0 (0.6) Certification and Job Records - - 6.0 6.0 6.0 - Highly Qualified Personnel - - 2.0 2.0 3.0 1.0 Human Resource Assessment & Development 2.0 2.0 2.0 2.0 2.0 - Human Resource Operations - - 13.5 10.5 11.9 1.4 Personnel Records, Salaries and Electr. 12.0 12.0 - - - - Recruitment - - 4.0 2.9 2.0 (0.9) Recruitment and Retention 5.0 3.7 - - - - Retention & Equity 6.0 6.0 6.0 6.0 4.0 (2.0) Screening, Referral, and Selection 11.0 8.0 - - - -

DIVISION TOTAL 41.0 36.7 36.1 32.0 30.9 (1.1)

DISTRICT TOTAL 1,366.3 1,398.0 1,375.7 1,202.5 1,082.5 (120.0)

Organization


School Accomplishments:

• Mainland High School’s Internet Science and Technology Fair team and their teacher, Cathy Colwell, werehonored for receiving a Meritorious Achievement Award from the National Medal of Technology Programfor their project, “Suitable for a Disaster”.

• Judy Hausser, a senior volunteer at Freedom Elementary School, was named Florida’s Outstanding SchoolVolunteer by Florida’s Commissioner of Education.

• Silver Sands Middle School was named an Arts Achieve! Model School by the Florida Alliance for ArtsEducation.

• Spruce Creek High School’s girls’ weightlifting team and their coach, Thomas Bennet, won their sixthState Championship.

Student/Staff Accomplishments:

• Greg Keller, a New Smyrna High School AVID student, was named a 2009 Dell Scholar.

• Dianne Martin-Morgan, manager of school social services, was named “Administrator of the Year” bythe Florida Association of School Social Workers.

• Kyle Mays, Deland High School senior, and Gordon Wilson, Spruce Creek High School senior, for beingselected as District Scholars in the 2009 Sunshine State Scholars Program.

• Lisa Bynum, agriculture teacher at Heritage Middle, is the middle school agri-science level winner of theFlorida Agriculture in the Classroom’s 2009 Excellence in Teaching about Agriculture Award.

• Marisa Kometa, Silver Sands Middle School student, won first place in the state and second place in theSoutheast for her short story in the Daughters of the American Revolution writing competition.

• Jason Caros, social studies specialist, received the Mel Miller Outstanding Social Studies SupervisoryAward from the National Social Studies Supervisors Association for his excellent history of leadership tocolleagues and the social studies profession.

• Ray Grimard, Seabreeze High School teacher, and Don Brunning, Atlantic High School teacher, produceda PBS children’s show, “Enviropals!” which debuted on the local Public Broadcasting System (PBS).

• Ted Petrucciani, Hinson Middle School principal, was named Outstanding Principal of the Year by theFlorida Parent Teacher Association for his support and involvement in PTA.

• Ashley Townsend, Seabreeze High School student, was presented the Yes I Can! Award from the Councilfor Exceptional Children for her outstanding achievement in the arts.

• Andrew Coates and Andrew Mattox, Spruce Creek High School students, and members of the Academyof Finance, won first place as a team in the Stock Market Game.

District Accomplishments


District Accomplishments• Nick Martir and Bryan Walsh, Deltona High students, won first place in a national filmmaking contest,

Young Minds/Digital Times, for their freeform short film.

• Vincent Riera, Campbell Middle School student, won first place in the 2009 Florida State Elks AssociationAmericanism Essay contest.

Student Achievements:

• In 2009, ninety-one percent of all Volusia schools received a rating of “A” or “B” on the state’s accountabilitysystem, up from 25% in 1999. In addition, Volusia ranks third in comparison to other large districtssorted by total percent of “A” and “B” schools.

• Volusia’s graduates garnered over $26,900,000 in scholarships.

• Volusia’s graduation and drop-out rates rank third with Florida’s other largest school districts, with an81.9% graduation rate and 1% drop-out rate in 2007-2008. The 2008-2009 rates will be available in thefall of 2009.

District Accomplishments:

• The School District of Volusia County is rated an “A” district by the State of Florida for the second yearin a row.

• The SAFARI Montage video-on-demand was implemented in all schools and district departments for theintegration of video into the curriculum content areas.

• The Southern Association of Colleges and Schools named the School District of Volusia County asFlorida’s first school district, and the nation’s third, to earn district accreditation as a quality school systemfor its approach to increasing student achievement.

• Volusia is the first and one of four charter school districts in the state of Florida, which allows our schoolsto remove unnecessary rules and regulations in order to significantly accelerate student achievement.

• The Purchasing Department of Volusia County School District received the Award of Excellence inPublic Procurement for 2009 from the Florida Association of Public Purchasing Officers, recognizingorganizational excellence in procurement including innovation, professionalism, e-procurement, productivity,and leadership attributes of the procurement function.

• Results from the half-cent sales tax includes a replacement elementary school scheduled to open in August,2009 and a new high school and new elementary school opening in August, 2010.

• The district continues to utilize school-to-home communication service that enables principals and districtadministrators to schedule, send and track personalized messages to thousands of staff and parents in justminutes, ensuring they all receive the same, consistent message quickly.

• The School District of Volusia County received the highest ranking for Department of Juvenile Justiceeducation programs by the State of Florida for the third year in a row.


SAT Reasoning Test

*Includes new writing component

The SAT Reasoning Test is a commercially produced test that is used to measure student achievement incritical reading, mathematics, and writing skills and for admission criteria to many four-year universities.Critical reading, mathematics, and writing scores range from 200 to 800 in each subject. Because the percentageof students who take the SAT varies dramatically from school to school, district to district, and state to state,comparisons may be misleading. Since 1996, district scores have increased; the district tests approximately 60percent of its seniors as compared with approximately 49 percent nationally. In the spring of 2006, significantstructural changes were made to the SAT, including an additional writing component. Despite these changesto the rigor of the test, Volusia students in 2007 gained 19 points with critical reading, mathematics, andwriting combined, while Florida fell one point and the nation fell seven points. In 2008, students continued toimprove in critical reading with an increase of three points, and an increase of two points in writing; however,mathematics fell by two points. In 2009, Critical Reading dropped by six points, Mathematics dropped bytwo points and Writing dropped by five points.

Performance Accomplishments

2005 2006* 2007* 2008* 2009*

Mean Mean Mean Mean Mean

Nation 1028 1518 1511 1511 1509Florida 996 1473 1472 1474 1475

Volusia 1009 1465 1484 1487 1475

Combined Scores

SAT Reading Scores

490

495

500

505

2006 2007 2008 2009

Critical Reading

Nation Florida Volusia



SAT Mathematics Scores

.

SAT Writing Scores

470

480

490

500

510

520

2006 2007 2008 2009

Mathematics


460

470

480

490

500

2006 2007 2008 2009

Writing




American College Test (ACT)

2005 2006 2007 2008 2009

Mean Mean Mean Mean Mean

Nation 20.9 21.1 21.2 21.1 21.1

Florida 20.4 20.3 19.9 19.8 19.5Volusia 20.4 20.4 20.5 20 19.6# of Test-Takers 838 967 1145 1387 1567

Combined Scores

The ACT consists of four subtests: English, Mathematics, Reading and Scientific Reasoning -- a Compositescore is also calculated and reported. Scores are based on a 1 to 36 scale and are reported for each subtestarea as well as the composite score.

For 2009, district scores exceeded state scores on English, Science and on the Composite score. VolusiaMathematics at 19.5 was slightly below state average of 19.7, and Reading at 20.1 was slightly below thestate average of 20.2. The district Composite dropped from 20.0 in 2008 to 19.6 in 2009, while the stateComposite dropped from 19.8 to 19.5. In the district, the number of test-takers increased by 12.9 percentfrom 1,387 in 2008 to 1,567 in 2009. The number of test-takers in the state increased by 12.16 percentfrom 93,884 in 2008 to a total of 105,297 test-takers in 2009. The number of Volusia test-takers grew by aslightly greater margin than the state did. The national trends held at 2008 levels in all areas except science,which increased to 20.9 from 20.8. ACT participation has increased as a result of Volusia students using theACT as a concordant score after making at least three attempts to pass the FCAT. In the 2004-2005 year,eight students used the ACT. In 2007-2008, seventy-eight students used the ACT for graduation; in 2009,113 used the ACT as a concordant score to meet graduation requirements. Since 2005, Volusia has doubledits ACT participation rate. This data reflects rapidly increasing numbers of ACT participation in our districtas compared to previous years.

1818.5

1919.5

2020.5

2121.5

2005 2006 2007 2008 2009

Enhanced Composite




1818.5

1919 .5

2020 .5

2121 .5

2005 2006 2007 2008 2009

R e a d in g

N a t io n F lor id a V o lu sia

1 8

1 8 .5

1 9

1 9 .5

2 0

2 0 .5

2 1

2 0 0 5 2 0 0 6 2 0 0 7 2 0 0 8 2 0 0 9

E n g li s h

N a t io n F lo r id a V o lu sia

1818.5

1919.5

2020.5

2121.5

2005 2006 2007 2008 2009

M athe m atics

Nation F lorida Volusia

1818.5

1919.5

2020.5

2121.5

2005 2006 2007 2008 2009

Sc ie ntific Re ason ing

N at ion F lorida Volusia



Each spring, students in grades 3 through 10 take the Florida Comprehensive Assessment Test in reading andmathematics. This test measures students’ ability to read critically, to solve real-world mathematics problems,and to apply higher level reasoning skills.

Elementary School FCAT Performance

17 1614

15 1514 12

68 70 73 71 72 72 74

0

10

20

30

40

50

60

70

80

90

100

2003 2004 2005 2006 2007 2008 2009

FCAT SSS ReadingGrades 3 - 5 Composite Achievement Levels

Level 1 Level 3 and Above

1614 13 14 13 12 12

64 65 67 66 67 71 71

0

10

20

30

40

50

60

70

80

90

100

2003 2004 2005 2006 2007 2008 2009

FC A T S S S M athem aticsG rades 3 - 5 C o m po site A chievem ent L evels

L eve l 1 L evel 3 and A bo ve

Florida Comprehensive Assessment Test (FCAT)



Middle School FCAT Performance

22 22 22 18 18 17 15

55 55 54 58 58 61 63

0

10

20

30

40

50

60

70

80

90

100

2003 2004 2005 2006 2007 2008 2009

FCAT SSS ReadingGrades 6 - 8 Composite Achievement Levels


25 2524 23 23 21 20

52 53 5354 54 56 57

0

10

20

30

40

50

60

70

80

90

100

2003 2004 2005 2006 2007 2008 2009

FCAT SSS MathematicsGrades 6 - 8 Composite Achievement Levels




High School FCAT Performance

33 36 35 34 33 28 28

37 35 36 36 37 43 41

0

10

20

30

40

50

60

70

80

90

100

2003 2004 2005 2006 2007 2008 2009

FCAT SSS ReadingGrades 9 & 10 Composite Achievement Levels


19 19 17 17 17

13 12

58 59 61 61 6165 65

0

10

20

30

40

50

60

70

80

90

100

2003 2004 2005 2006 2007 2008 2009

FCAT SSS MathematicsGrades 9 & 10 Composite Achievement Levels



Florida Comprehensive Assessment Test (FCAT)


FCAT SSS Science by Achievement Level

Florida students are tested in the areas of chemical sciences, earth and space sciences, life and environmentalsciences, and scientific reasoning. The line graphs below show the achievement of Volusia students in grades5, 8 and 11, the grade levels tested by Florida Department of Education in science during the 2008-2009school year. Grade 5 shows an increase of 6 percent in students scoring 3 or higher, with 3 the minimumgrade level expectation for proficiency. The percent of students scoring level one has dropped from 22 to 16percent, showing positive gains in achievement. Grade 8 also shows an increase of 7 percent in studentsscoring 3 or higher and a drop of 7 percent in those scoring level one. Grade 11 was stable at 40 percent 3or higher and level one dropped slightly from 27 to 26 percent. The largest movements in science achieve-ment have occurred in 5th and 8th grades. FCAT Science is the newest of the state assessments and schoolsare continuing to build achievement on these rigorous measures.

22 2016

44 46 52

0

10

20

30

40

50

60

70

80

90

100

2007 2008 2009

FCAT SSS Scienceby Achievement Level

Grade 5

Level 1 Levels 3-5

3 02 5 23

3 9 4 146

0

10

2 0

3 0

4 0

5 0

6 0

7 0

8 0

9 0

10 0

2 00 7 2 0 08 2 00 9

F C A T S S S S c ie n c eb y A c h ie v e m en t L e v e l

G rad e 8

L e v e l 1 L ev e ls 3 -5



2009 Florida Comprehensive Assessment Test (FCAT)

Since 1991, Florida’s public school students have participated in statewide writing assessments. Writingprompt scores range from 1 to 6; the scoring rubric is based on four criteria: focus, organization, conventions,and supporting details. The FCAT writing test is administered in grades 4, 8, and 10.

The bar graph above shows the performance of students scoring 4 and above on the writing prompt; ascore of 4 and above shows competency in the writing portion of the assessment.

27 26 26

40 38 40

0

10

20

30

40

50

60

70

80

90

100

2007 2008 2009

FCAT SSS Scienceby Achievement Level

Grade 11

Level 1 Levels 3-5

47

56 5652

6862

72 7177 77

61 61 61 59 54

0

10

20

30

40

50

60

70

80

90

2005 2006 2007 2008 2009

FC A T W riting Per fo rm ancePercent 4 and H igher

G rade 4 G rade 8 G rade 10


Graduation and Drop-Out Rates

The first chart shows graduation rates from 1998-1999 through 2007-2008; the second chart showsdrop-out rates from the same years shown in graduation chart. Volusia’s graduation rate hasincreased from 70.1% to 81.9% over the past ten years, using the same system for calculation, whiledrop-out rates have decreased from 1.8 percent in 1998-1999 to 1.0 percent in 2007-2008. Thisdemonstrates success in reducing the drop-out rate and increasing the percentage of studentsattaining high school diplomas. Data for 2009 will be reported in late fall.


60 62 64 68 69 72 72 71 7275

7075 77 82 80 83 83 82 83 82

0%

20%

40%

60%

80%

100%

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

State - District Graduation Rates

Florida District

5.4 4.6

3.8

3.2 3.1 2.9 3.0

3.53.3 2.6

1.8 1.61.4 1.5 1.4 1.3 1.1 1.4 1.3 1.0

0%

1%

2%

3%

4%

5%

6%

7%

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

State - District Drop-Out Rates

Florida District


Florida Comprehensive Assessment Test (FCAT)Accountability Grades

Since 1999, the state of Florida has rated schools based on student performance on the Florida ComprehensiveAssessment Test (FCAT) in reading, writing, and mathematics. Science was added to school grades in 2006-2007. Ratings are based on the percentage of students meeting high academic standards in each subject area aswell as on the percentage of students making yearly learning gains in reading and mathematics. The performanceof students in the lowest quartile is also calculated into school grades. Over the last eleven testing years and withincreasing accountability standards, the percentage of “A” and “B” schools has increased from 25 percent in1999 to 91 percent in 2009.


25

61

18

56

42

2

48 48

3

70

27

3

89

11

0

89

11

0

85

13

1

83

16

1

80

14

6

78

22

0

91

4 4

0%

20%

40%

60%

80%

100%

A + B C D + F

Accountability Grades All Schools 1999 - 2009

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009


Divisions


Mission Statement

The mission of the charter school district of Volusia County is to develop and implement a plan toincrease student achievement significantly. This will be accomplished by removing unnecessary rules andregulations and by seeking exemptions for restrictive state statutes.

5.0 Board Members1.0 Agency Clerk6.0 Positions

School Board

School Board

Actuals Adopted Actuals AdoptedDepartments 2007-2008 2008-2009 2008-2009 2009-2010School Board 397,955$ 376,621$ 370,886$ 378,594$ Total Departments 397,955$ 376,621$ 370,886$ 378,594$

Actuals Adopted Actuals AdoptedExpenditure Categories 2007-2008 2008-2009 2008-2009 2009-2010Salaries 256,805$ 239,810$ 238,654$ 235,370$ Benefits 93,490 78,576 92,447 91,109 Purchased Services 6,813 11,715 5,810 7,715 Materials and Supplies 893 2,000 218 1,500 Other Expenses 39,954 44,520 33,757 42,900

Total Expenditures 397,955$ 376,621$ 370,886$ 378,594$

School BoardDivision Budget


Office of the Superintendent

1.0 Superintendent1.0 Executive Assistant to the Supt.1.0 Administrative Secretary3.0 Positions


Deputy SuperintendentOperations and Governmental Affairs

(Positions shown in separate division)


Financial and Business ServicesDeputy Superintendent

Deputy Superintendent


Instructional Services

1.0 Area Superintendent1.0 Administrative Secretary2.0 Positions

Area Superintendent - Northeast

1.0 Area Superintendent1.0 Positions

Area Superintendent - Southeast

1.0 Area Superintendent1.0 Administrative Secretary2.0 Positions

Area Superintendent - West

Facilities Services


Director, Site Acquisition &Inter-Governmental Coordination

Facilities ServicesDirector, Maintenance &

Operations


1.0 Director1.0 Specialist, Language Translator1.0 Office Specialist III3.0 Positions

Community Involvement / Support Org.

1.0 Director1.0 Investigator, Professional Stds.2.0 Confidential Secretary4.0 Positions

Professional Standards

1.0 Chief Counsel1.0 Paralegal1.0 Administrative Secretary3.0 Positions

Legal Counsel/Chief Neg./Policy Dev.

1.0 Coordinator1.0 Office Specialist I1.0 Office Specialist II1.0 Office Specialist III1.0 Social Worker5.0 Positions

- - - - - - - - - - - - - - - - - - - - - - - - -

1.0 Office Specialist I 2.0 Office Specialist II3.0 Positions

Archives & Records Management

Student Discipline

Summary:General Fund 26.0Grants - Total Positions 26.0


Office of the SuperintendentMission

The mission of the Office of the Superintendent is to support the School District of Volusia County’smission, goals and objectives by providing bold instructional leadership with a focus on academic achieve-ment, access and equity, high performing instructional and non-instructional staff, involved family andcommunity, safe and orderly environment, and effective operations.

Issues and Trends

In July, 2000, Volusia became the first school district in Florida and the largest school district in the nationto become a charter school district. This has allowed the district to waive state laws and regulations sothat innovative practices can be implemented on both the school and district level. Over 386 waivershave been approved with the purpose of significantly improving student achievement.

The Southern Association of Colleges and Schools named the School District of Volusia County asFlorida’s first school district, and the nation’s third, to earn district accreditation as a quality school systemfor its comprehensive approach to increasing student achievement in November, 2004. The CollegeBoard has recognized the school district for its student access to excellence initiatives.

An aggressive 10-year construction plan began in January, 2002 with the passage of a voter-approvedfifteen-year half-cent sales tax. Construction of the 10-year work program is nearing completion. Ofthe nine new schools, only two more remain. Of the eleven aging replacement schools, only one remainsand of the thirty renovations at existing schools, only two remains. Implementation of ConstitutionalAmendment 9 to reduce class size resulted in significant budget considerations with many classroomadditions constructed at existing schools as well as increasing the number of classrooms at the district’sprototype elementary and middle schools. Other constitutional amendments, as well as the 2008 legislature’samendment to F.S.1011, will have significant future budget implications. As the school district nears thecompletion of the half-cent sales tax building program, the continued maintenance of the new andrenovated facilities will become more of a budget priority as revenue for new construction and schoolenrollment decreases.

Superintendent Goals

In addition to providing leadership for the district strategic goals for 2008-2013, which were approvedby the school board on June 24, 2008, the superintendent has prepared specific priority initiatives for2008-2013.

DISTRICT STRATEGIC GOALS

Academic Excellence

1. We will continue to support and implement a comprehensive curriculum, which incorporates the arts, foreign language, health education and physical education, language arts, mathematics, science, social studies, career and technical education, character education, technology, and social development.2. We will promote responsible citizenship and prepare all students for work, post-secondary education, and adult living.3. We will increase achievement for each and every student as measured by rigorous national, state and local standards.


Office of the SuperintendentAccess and Equity

4. We will address the diverse educational needs of all students.5. We will ensure effective access to rigorous programs for all students.6. While continuing to raise all student academic performance, we will close the achievement gap between identified sub-populations and the general population as a whole.


7. We will be strong advocates for public education. 8. We will continue to recruit, retain, develop, and support high performing personnel. 9. We will continue to foster a climate that promotes professional development for instructional and non-instructional staff.10. We will maximize efforts to protect instructional time.


11. We will continue to provide and encourage a climate in which the involvement of families and community members from diverse cultural backgrounds is valued and welcomed.12. We will increase our commitment to family and community partnerships to provide resources and programs to maximize student achievement.13. We will involve families and community in our proactive efforts to provide a safe, orderly, and well-disciplined environment in our schools and during school activities.14. We will communicate district expectations and work collaboratively to support the family’s responsibility to foster academic achievement and appropriate behavior for all students.


15. We will promote an emotionally, intellectually, and physically safe environment for all students and staff.


16. We will focus on excellence in individual and organizational performance.17. We will maximize and allocate federal, state, and local resources to implement the District’s Strategic Plan.18. We will continue to improve managerial and operational efficiency and effectiveness.19. We will foster a climate for all students and personnel that promotes open communication, ethical behavior, shared responsibility, accountability, mutual respect, and lifelong learning.

Superintendent’s Priority Initiatives

• Continuing attention on increasing student learning and achievement and closing the achievement gap to ensure that each student will learn• Providing sound fiscal leadership for the school district operating and capital budgets in a time of reduced funding and revenues and scarce resources


Office of the Superintendent• Focusing on implementation of a district communication plan that provides regular on-going communication addressing public education issues with all stakeholders• Advocating for pre-kindergarten through grade 12 public education with local, state and federal policy makers as well as with business and community leaders• Supporting the empowerment of each instructional and support staff member to carry out their respective responsibilities in contributing to student learning and achievement• Integrating the 2008-2013 goals of the School District of Volusia County strategic plan with the Florida Department of Education “Next Generation” strategic plan key areas of focus


The Office of the Superintendent advises the school board on matters of policies and procedures;provides instructional leadership; provides leadership for finance, business, and technical operations; imple-ments federal and state laws affecting the school system; facilitates internal and external school systemcommunications; coordinates and administers student disciplinary procedures as well as the professionalethics of staff; develops and implements strategies to constructively participate in federal and state legis-lation and policy development; oversees on-going communication with federal, state, county and munici-pal policymakers; and establishes and maintains productive relationships and partnerships with the busi-ness community.

Office of the Deputy Superintendents

The deputy superintendents support the superintendent by providing daily administration of the opera-tions assigned in their areas of responsibility. Some major functions include:

• Representing the superintendent at functions and covers leadership for the school district as assigned• Working closely with other deputy superintendents, area superintendents, assistant superintendents and executive directors• Conducting regular staff meetings in respective areas of responsibility• Communicating with local, state, and federal government officials and representing the District at government and governmental-related events

Office of the Area Superintendents

The primary function of the area superintendent is to ensure the implementation of school district pro-grams, policies, procedures, and district adopted goals. This is accomplished by monitoring effectiveleadership and school instruction and practices within a safe and orderly environment. Other majorfunctions include:

• Visiting assigned schools on an on-going basis• Facilitating monthly area principal meetings and teacher advisory council meetings• Responding to student, parent, and staff inquiries and appeals• Working closely with the superintendent

Office of Community Information Services

The Office of Community Information Services leads the school district’s efforts to maintain a compre-hensive and responsive communication process involving both internal and external publics. Other majorfunctions include:

• Communicating the goals and vision of the school district


• Increasing public support by fostering two-way communication with parents and key community organizations• Maintaining a strong relationship with members of the media• Providing communication leadership

Office of Chief Counsel for Labor Relations, Contract Services and Policy Development

This office provides advice and counsel on all legal and policy issues in the day-to-day operation of thedistrict. Other major functions include:

• Coordinating and reviewing amendments to school board policy• Facilitating communication with employee organizations and serves as chief negotiator for the school district in the collective bargaining process• Acting as a liaison between the school district and external legal services• Providing oversight for archives and records management and student assignments.

Office of Professional Standards

This office monitors and promotes compliance with the professional ethics of school district employ-ees. Other major functions include:

• Investigating allegations regarding employee improprieties• Providing school and district administrators with the advice and services in matters relating to employee discipline• Conducting staff development related to ethical employee behavior and in appropriate areas

prescribed by federal and state requirements in the work environment

FUTURES, Inc.: The Volusia County Schools Education Foundation

FUTURES, Inc. provides an avenue for businesses and individuals to develop positive and supportiverelationship with the school system. Major functions include:

• Motivating and encouraging creative and innovative educational programs• Encouraging and increasing business and civic involvement with the school system• Providing and partnering on recognition programs for students and staff• Supporting staff recruitment support




Actuals Adopted Actuals AdoptedDepartments 2007-2008 2008-2009 2008-2009 2009-2010Archives and Records Management -$ 166,841$ 152,433$ 158,943$ Area Superintendents 616,411 609,811 604,340 559,422 Community Involv. / Support Organ. 359,326 275,866 214,330 230,082 Deputy Superintendent 222,270 - - - Legal Counsel/Chief Neg./Policy Dev. 622,616 696,618 557,964 666,110 Office of the Superintendent 443,364 394,543 397,612 424,681 Professional Standards 473,193 427,613 363,878 327,129 Student Discipline and Juvenile Justice - 319,304 325,152 301,098

Total Departments 2,737,180$ 2,890,596$ 2,615,709$ 2,667,465$

Actuals Adopted Actuals AdoptedExpenditure Categories 2007-2008 2008-2009 2008-2009 2009-2010Salaries 1,756,089$ 1,721,479$ 1,722,232$ 1,621,008$ Benefits 492,607 501,631 506,006 491,157 Purchased Services 410,534 625,223 365,241 513,864 Energy Services 3,921 1,500 1,590 - Materials and Supplies 14,695 26,657 8,587 7,932 Other Expenses 59,334 14,106 12,053 33,504

Total Expenditures 2,737,180$ 2,890,596$ 2,615,709$ 2,667,465$

Office of the SuperintendentDivision Budget



Curriculum & School Improvement Services

Continued on next page

Summary:General Fund 79.5Federal Fund/Other Grants 123.7Total Positions 203.2

1.0 Deputy Superintendent1.0 Executive Secretary2.0 Positions

Department Administration

1.0 Director0.4 Coordinator, Applied Tech.

& Projects0.9 Specialist, Applied Technolgy1.0 Specialist, Credit Retrieval1.0 Specialist, Dropout Prevention0.4 Specialist, Tech. Prep.1.0 Family Support Specialist1.0 Facilitator, Volunteer2.0 Teacher on Assignment1.0 User Support Analyst II1.8 Office Specialist II3.0 Office Specialist III

14.5 Positions

Applied Technology

0.6 Coordinator, Applied Tech.& Projects

1.0 Facilitator, VCLC Com. Program2.0 Facilitator, District EDEP2.1 Specialist, Applied Technology0.6 Specialist, Tech. Prep.1.0 Teacher on Assignment1.0 Office Specialist III8.3 Positions

Federal Fund/Other Grants

0.5 Director, Health & Wellness0.3 Spec., St. Health & Wellness1.0 Supervisor, Sr. Register Nurse0.7 Office Specialist II1.0 Office Specialist III3.5 Positions

Health Services

0.5 Director, Health & Wellness0.7 Specialist, St. Health & Wellness0.3 Office Specialist II1.5 Positions

Federal Funds/Other Grants

1.0 Coordinator, Pr. Acct. & Eval.1.0 Manager, Testing Program0.2 Specialist, Performance Msrmt.0.9 Specialist, Test & Measuremt.2.0 Delivery Person1.0 Office Specialist III6.1 Positions

K-12 Program Accountability

0.1 Specialist, Test & Measuremt.0.8 Specialist, Performance Msrmt.0.9 Positions

Federal Fund

1.0 Director1.0 Asst. Recertification/Office Mgr.1.0 Specialist, Instr. Media Svcs.1.0 Specialist, Staff Develop. ESOL2.9 Teacher on Assignment2.0 Technician, Media Production1.0 Office Specialist II5.3 Office Specialist III

15.2 Positions

Staff Development

1.0 Coordinator, Staff Development1.0 Specialist, Instructional1.0 Specialist, Technology7.1 Teacher on Assignment1.0 Office Specialist II0.3 Office Specialist III

11.4 Positions

Federal Fund

0.3 Director, Title I & Grants0.3 Specialist, Grants0.3 Office Specialist III0.9 Positions

- - - - - - - - - - - - - - - - - - - - - - - - - - -

0.5 Coordinator, Elementary Ed.0.1 Office Specialist III0.6 Positions

Program and Grants Development

Federal Compensatory Education

0.7 Director, Title I & Grants0.7 Specialist, Grants2.0 Teacher on Assignment1.0 Specialist, ESOL Comp. & Data1.0 Office Specialist II0.7 Office Specialist III6.1 Positions

- - - - - - - - - - - - - - - - - - - - -- - - - - - - -

1.5 Coordinator, Elementary Ed1.0 Coordinator, NCLB1.0 Instructional Specialist, Title I1.0 Computer Technician1.0 Project Manager1.0 Specialist, Migrant Program7.0 Teacher on Assignment1.0 Office Specialist II7.5 Office Specialist III

22.0 Positions

Federal FundProgram and Grants Development

Federal Compensatory Eduation




1.0 Director0.8 Coordinator, Secondary Ed.1.0 Pr. Specialist, Curric., Inst., & Asmt.1.0 Specialist, Fine & Perf. Arts1.0 Specialist, Guidance1.0 Specialist, Instructional Materials1.0 Specialist, K-12 P.E./Health/

Driv. Ed./Athletics1.0 Specialist, Mathematics1.0 Specialist, Performing Arts2.0 Specialist, Reading/Lang. Arts1.0 Specialist, Science1.0 Specialist, Social Studies2.2 Teacher on Assignment4.1 Office Specialist II3.8 Office Specialist III

22.9 Positions

Curriculum & SchoolImprovement Services

0.2 Coordinator, Secondary Ed.1.0 Instructional Specialist, ESE1.0 Project Manager8.9 Teacher on Assignment0.9 Office Specialist II1.3 Office Specialist III

13.3 Positions


0.1 Director0.3 Manager, School Social Svcs.0.1 Compliance Coordinator, ESE0.5 Coordinator, Sch. Psych. Svcs.0.1 Coordinator, Spec. Needs Sys.1.0 Specialist, Instructional0.5 Instructional Spec., ESE0.4 Specialist, Behavior Initiatives0.6 Psychologist1.2 Social Worker1.0 ESE Teacher0.6 Teacher/Diagnostician0.8 Teacher on Assignment4.0 Office Specialist II2.6 Office Specialist III

13.8 Positions

ESE & Student Services

0.9 Director1.0 Asst. Director, ESE Svcs.0.7 Manager, School Social Svcs.0.9 Compliance Coordinator, ESE1.0 Compliance Specialist, ESE0.9 Coordinator, Spec. Needs Sys.1.0 Coordinator, ESE0.5 Coordinator, Sch. Psych. Svcs.1.0 District Homeless Liaison3.0 ESE Speech Specialist1.0 Information Systems Analyst1.0 Inst. Specialist, Speech/Lang.2.5 Instructional Specialist, ESE0.7 Specialist, Behavior Initiatives1.0 Specialist, ESE Personnel Dev.1.0 Specialist, Integ. Curr. Design1.0 Specialist, Mildly Handicapped1.0 Specialist, SED/NET1.0 ESE Teacher0.8 Social Worker2.0 Speech Clinician3.4 Psychologist3.6 Teacher/Diagnostician7.3 Teacher on Assignment1.0 Office Manager8.0 Office Specialist II

13.0 Office Specialist III60.2 Positions


7.0 ESE Teacher0.7 Placement Specialist8.8 Psychologist3.0 Psychologist Intern1.4 Speech Clinician0.3 Teacher on Assignment7.0 Vision Teacher0.1 Deaf Interpreter1.0 Mental Health Tech./Caseworker

15.7 Paraprofessional 3, Speech1.6 Paraprofessional 4, PI/HI

46.6 Positions --------------------------------------------------

3.4 Supervisor, Nursing2.6 Registered Nurse

27.9 Licensed Practical Nurse21.7 Clinic Assistant55.6 Positions

School-Based PositionsGeneral Fund


Health Services

1.0 Family Support Specialist15.3 Placement Specialist15.2 Psychologist22.0 Social Worker2.0 Speech Clinician

14.6 Teacher on Assignment6.7 Teacher on Assignment, ESE3.0 Teacher/Project Caseworker

15.8 Deaf Interpreter9.0 Mental Health Tech./Caseworker5.8 Paraprofessional 4, ESE Support1.0 Office Specialist II

111.4 Positions -----------------------------------------------

0.6 Supervisor, Nursing1.0 Registered Nurse6.0 Licensed Practical Nurse3.9 Clinic Assistant3.0 Health Support Technician

14.5 Positions

School-Based PositionsFederal Fund/Other Grants


Health Services



Division Mission

The mission of the Curriculum and School Improvement Services Division is to increase student achieve-ment. To that end, instructional and curriculum program areas have been identified for targeted schoolswith a specific focus on K-12 Science and closing the achievement gap in lower quartile reading.

Issues and Trends

The Curriculum and School Improvement Services Division is being called upon to provide leadershipto the district to meet the high level of accountability established by legislative mandate. To answer thatneed, the division provides careful monitoring of student achievement data at the district level as well astraining for school personnel in interpreting data at the building and classroom levels. Resources, includ-ing funding and personnel, have been focused in those areas the data indicate to be the biggest need. Forthe 2009-2010 school year, additional training and instructional support will focus specifically in the areaof elementary science, middle grades mathematics and high school reading.

A collaborative effort between the Division of Curriculum and School Improvement Services, the Col-lege Board of America and Dr. Rick DuFour is under way utilizing a Proficiency Model that providesacademic success and a rigorous and relevant curriculum for all students. Volusia County Schools hasbeen recognized as a national leader in the field of providing access and equity for all students. We havetarget goals and specific programs designed to provide a significant increase in the percentage of studentswith access to and successful completion of our most rigorous program of study.

Division Goals

• To provide an instructional climate where academic excellence is supported by a comprehensive curriculum, accountability measures and continuous monitoring of instruction and student achievement.• To provide an instructional climate where a plan for closing the achievement gap for all students is in place, supported, and monitored.• To provide an instructional climate where high expectations and rigorous standards are communicated to instructional personnel and the implementation of effective instructional practices is insured.• To provide an instructional climate that emphasizes the necessity of regular, two-way communication with the students’ families and the community in an atmosphere of mutual respect.

Office of the Deputy Superintendent for Instructional Services

The Deputy Superintendent for Instructional Services supports the Superintendent and providesdirection and leadership to the Curriculum Department in matters relating to the instructional programand services, school improvement, program accountability, student services, staff development, as wellas federal programs and grants.

The Director of Career, Technical, and Community Education provides support to the DeputySuperintendent for Instructional Services and leadership for schools and staff in the areas of career andtechnical education, community education, volunteers in public schools and dropout prevention, districtSACS CSAI accreditation and high school redesign.



The Director of Exceptional Student Education & Student Services provides support to theDeputy Superintendent for Instructional Services by overseeing the district’s programs for ExceptionalStudent Education, and Student Services, including matters relating to compliance, instruction, evalua-tion, curriculum programs, expenditures, teachers and communication with parents, teachers and be-tween Exceptional Student Education and General Education.

The Director of Federal Programs and Grants Development Services provides support to theDeputy Superintendent for Instructional Services and provides executive leadership for the district’sidentified federal programs and grant development services including the coordination of the imple-mentation of the district’s Title I programs.

Director, K-12 Curriculum, School Improvement Services provides support to the Deputy Super-intendent for Instructional Services. The Director provides leadership to the Departments of K-12General Education in matters relating to the development, implementation, monitoring and support ofthe instructional program as well as to the Department of Program Accountability in matters relating tothe implementation of district and state assessment programs, the reporting and analysis of districtaccountability data and program evaluation, and the implementation of this district data warehousesystem.

The Director of Staff Development, Technology and Media Services provides support to theDeputy Superintendent for Instructional Services and leadership for the instructional staff in mattersrelating to professional development, media and instructional technology.

Department of Health Services

Student Health and WellnessStudent health services is a public service provided to students in Pre-K through 12th grade. Theseservices are conducted as part of the coordinated school health program and are designed to appraise,protect and promote the health of Volusia County students, in addition to providing leadership andsupport to schools and departments in the area of health and wellness. Services are intended to supplement,rather than replace, parental responsibility, encourage parents to give attention to their child’s health, todiscover health problems and to encourage the use of services of physician, dentist, and communityagencies. Major functions include:

• Health Appraisal• Nursing Assessments• Nutrition Assessments• Preventive Dental Care• Vision, Hearing, Scoliosis, Growth and Developmental screening• Health Counseling• Referral and follow-up of suspected or confirmed health problems• Consultation with a student’s parent or guardian in reference to the need for follow-up• Meeting Emergency Health Needs• Administration of Medication• Assistance with complex or chronic health conditions, including tube-feedings,

catherizations, and glucose monitoring• Education and Training



Actuals Adopted Actuals AdoptedDepartments 2007-2008 2008-2009 2008-2009 2009-2010Applied Technology / Community Ed. 1,001,425$ 1,096,863$ 864,612$ 930,094$

* Curriculum Development 2,700,598 2,146,610 2,085,331 1,843,896 Federal Compensatory Education - 25,073 43,388 51,665

Health Services - 226,959 221,237 130,028 Program and Grants Development 244,692 230,533 232,492 197,613 School Improvement Services 489,796 493,225 406,831 352,104 Staff Dev./Media Services & Inst. Materials 1,028,789 1,081,371 880,273 868,953 Student Achievement 383,660 384,401 378,477 310,588

* ESE & Student Services 4,932,207 4,295,640 4,447,416 3,906,968 Total Departments 10,781,168$ 9,980,674$ 9,560,057$ 8,591,909$

Actuals Adopted Actuals AdoptedExpenditure Categories 2007-2008 2008-2009 2008-2009 2009-2010Salaries 8,043,392$ 7,353,869$ 7,228,203$ 6,400,700$ Benefits 2,256,938 2,125,026 2,053,001 1,891,655 Purchased Services 210,594 343,650 188,777 194,639 Materials and Supplies 220,301 107,649 72,476 101,400 Capital Outlay 2,707 - 1,349 - Other Expenses 47,235 50,480 16,251 3,515


*ESE Realignment

Curriculum and School Improvement ServicesDivision Budget


Administrative Services



Summary:General Fund 498.8Federal Funds/Other Grants 32.0Food Service Funds 36.8Total Positions 567.6

4.5 Custodian1.0 Head Custodian5.5 Positions

DeLand Administration Custodial Services

1.0 Director3.0 Buyer, Purchasing3.0 Office Specialist II2.0 Office Specialist III1.0 Supervisor, Purchasing

10.0 Positions - - - - - - - - - - - - - - - - - - -

2.0 Warehouse Person2.0 Positions

- - - - - - - - - - - - - - - - - - -

3.8 Delivery Person0.2 Manager, Whse. & Distr.0.2 Mechanic0.6 Office Specialist I0.6 Office Specialist II0.7 Specialist, Distribution0.2 Specialist, Warehouse1.3 Technician1.8 Warehouse Person0.1 Warehouseman, Freezer9.5 Positions

Purchasing & WarehousingAdministration

Mailroom

Warehouse

4.2 Delivery Person0.8 Manager, Whse. & Distr.0.8 Mechanic0.4 Office Specialist I0.4 Office Specialist II0.3 Specialist, Distribution0.8 Specialist, Warehouse1.2 Technician1.2 Warehouse Person0.9 Warehouseman, Freezer

11.0 Positions

Food Service Fund

31.0 Bus Assistant1.0 Office Specialist III

32.0 Positions

Federal Funds

1.0 Director1.0 Office Specialist III2.0 Positions

- - - - - - - - - - - - - - - - - - - - - - - - -

1.0 Manager, Geograph. Info. Sys.1.0 Specialist, GIS1.0 Office Specialist II3.0 Office Specialist III6.0 Positions

- - - - - - - - - - - - - - - - - - - - - - - - -

2.0 Asst. Director, Operations113.0 Bus Assistant284.0 Bus Driver11.0 Office Specialist III6.0 Manager, Area2.0 Trans./Bus Dispatcher

418.0 Positions - - - - - - - - - - - - - - - - - - - - - - - - -

1.0 Asst, Director, Fin. & Fleet Mgmt.1.0 Specialist, Fleet Operations1.0 Specialist, Finance4.0 Shop Manager

25.0 Mechanic5.0 Mechanic Helper1.0 Office Specialist II2.0 Office Specialist III

40.0 Positions - - - - - - - - - - - - - - - - - - - - - - - - -

3.8 Custodian3.8 Positions

Student Transportation Administration

Operational Services

Vehicle Maintenance

Custodial Maintenance

GIS Routing

1.0 Director1.0 Assistant Director1.0 Coordinator, Culinary Ops.1.0 Coordinator, Nutrition Ops.1.0 Coordinator, Point of Sales Ops.1.0 Coordinator, Systems Ops.1.0 Data Systems Facilitator2.0 District Area Manager1.0 Specialist, Fin. Rept/Pur/Maint.1.0 Specialist, Free & Red. Meal Ops.1.0 Office Specialist II3.0 Office Specialist III1.0 SWC Assistant8.8 SWC Intern1.0 SWC Manager on Assignment

25.8 Positions

Food Service FundSchool Way Café


Administrative ServicesDivision Mission

The mission of the Administrative Services Division is dedicated to achieving a climate of excellence byproviding quality support services to students, schools, departments and the community.

Issues and Trends

The division functions as the operational support arm of the district organization. In that capacity, it isthe obligation of the division personnel to assure all aspects of its scope of operation are designed toprovide the necessary support to allow efficient and effective delivery of services in support of thedistrict’s area of focus, goals and best practices. Challenges faced by the various departments within thedivision include the provision of services that are more cost effective, higher in quality and efficiency thanthat which could be provided by the private sector. To that end, departments are in an on-going modeof process evaluation employing a continuous improvement model, regularly benchmarking and com-paring our services to industry and business standards, adjusting practices where and when indicated.The division is an integral part of county and municipal government services in the arena of emergencymanagement. Our transportation department, warehousing and distribution services, School Way Café and administration perform direct support to the community in times of need. The division is the leadagency for the county division of emergency management Emergency Services Function (ESF)1. Inaddition, many of our school sites are designated shelters; our school leadership teams having beentrained by our staff in shelter operations and the National Incident Management System. In this time ofuncertainty, our division provides the leadership in district and school security, maintaining a workingdaily relationship with federal, state and local authorities having responsibilities for homeland security.

Division Goals

• Continue to refine programs and procedures which will significantly improve the operational efficiency of transportation services• Coordinate and provide leadership necessary to complete a Continuity of Operations Plan for district functions in the event of a site specific or district-wide disaster• Continue to benchmark warehouse and delivery services• Ensure the district is in compliance with appropriate statutes, rules, policies and regulations governing the acquisition of goods and services that offer the best value for the district• Provide continuous improvement techniques and analysis to School Way Café services including meal patterns, a la carte, and vending as they relate to the wellness initiative• Continue oversight of the district’s wellness policy for students and staff• Continuously evaluate the delivery of security services to school sites, transportation and district facilities• Coordinate the efforts necessary for the district to become fully certified in the National Incident Man- agement System• Provide operational support for the Superintendent’s initiatives, goals and objectives

Office of the Deputy Superintendent for Administrative Services

The Deputy Superintendent provides leadership and direction to the division and serves as a liaisonbetween the School Board and the Administrative Services Division.


Employee Health and Wellness

Since the School District values the health and wellness of every staff member, the district EmployeeHealth and Wellness Program is pursuing all available avenues of employee wellness opportunities. Thiseffort is currently in conjunction with our health insurance carriers and community agencies and willincorporate wellness, disease management and health promotion programs. These programs will bedependent upon the assessed needs of the employees. Wellness, nutrition and other related informationwill be made available to employees to assist them in reaching and maintaining optimal health status. Areasof health promotion may include the following areas:

• Nutrition and weight management• Personal fitness• Preventative health screenings• Blood pressure management• Adult vaccination programs• Blood drives

The OSHA Bloodborne Pathogen Program (29 CFR 1910.1030) is also part of this department. Continuousprogram management includes maintaining compliance through the district’s Exposure Control Plan,identifying high-risk employees, providing training, personal protective equipment and the Hepatitis Bvaccine to identified employees.

Department of Purchasing and Warehouse Services

The purchasing department provides quality goods and services in a proactive professional manner forthe greatest benefit and value to the school district. We accomplish this by providing:

• Monthly or as needed training classes for SmartStream Requisitioning System for district staff who are responsible for acquiring goods and services• Buyer assistance to schools and departments in determining best source and price for necessary items to be purchased• Exploration of opportunities with other governmental agencies or purchasing cooperatives that may offer our district equal or better products at a lower cost• Assurance that purchasing decisions for the district are in compliance with appropriate statutes, rules, policies and regulations while offering the district the best value for dollars spent• Purchasing Card Program as a cost effective alternative to the issuance of purchase orders costing less than $750. Purchasing provides the user training program and documentation of each card issued.• Quality products available in Central Warehouse for purchase by schools and departments to take advantage of volume pricing and to save time for administrators in sourcing office and classroom supplies• Furniture and equipment requirements for new school construction, renovation projects and for the district’s replacement program• Purchasing Department’s website provides schools, community and vendors with information on bids, approved charter bus companies, warehouse catalogs plus other catalogs and District’s Purchasing Policy information




Warehouse Services is responsible for District-Wide Warehousing and Distribution for those materialsand supplies that can be purchased in bulk to support a larger user base. Food products includingfrozen, dry and government commodities, custodial supplies, school supplies, paper, and furniture areproducts which are stored and distributed along with mail, centralized copy center, surplus, obsoletematerials, classroom, (office) miscellaneous items, transfers, and moves to all appropriate schools/departments and other district supported facilities. Major functions include:

• Receive, inventory, store, pull for delivery, materials and supplies for delivery to the schools on a daily basis• Support Schools daily with delivery of food supplies, classroom supplies, custodial supplies, interoffice mail, and centralized copy center materials• Picks up surplus and obsolete materials for re-use by the district or dispose of those items in a manner that is both economically and environmentally beneficial• Support for Federal and County Emergency Management Program

School Way Café

The School Way Café program is dedicated to building a foundation for learning by providing nutritionallybalanced meals and a la carte food offerings for the students and staff of Volusia County Schools.Major functions include:

• The relentless pursuit of excellence in quality of product offerings, HACCP compliance and stakeholder wellness through creating a model for continuous improvement• Identifies revenue and establishes appropriations for the Child Nutrition program• Serves almost 31,000 lunches and 9,000 breakfasts daily, in addition to approximately $4,000,000 in a la carte and other sales annually• Establishes student lunch prices at $1.75 in elementary schools, $2.00 in middle schools and high schools, and $1.00 for breakfast for all students• Establishes adult meal prices at $1.50 for breakfast and $3.25 for lunch• Provides lunches free or at a reduced price to students whose families meet the federal income guidelines and are eligible for free or reduced priced meal programs. Reduced price lunches are $0.40• Provides federally subsidized after-school snacks in excess of 2,000 per day to qualifying schools and snacks for purchase to non-qualifying after-school programs. Participates in the Seamless Summer Feeding Program at qualifying school sites• Monitors compliance with Federal, state and district regulations• Provides nutrition education opportunities for students and program-related training opportunities for staff• Provides for the replacement of program equipment and dining room furniture in the schools• Monitors the nutritional integrity of foods and beverages offered in the program by developing meal initiatives and by participating in the oversight of the Volusia County Wellness Policy• Participates in the on-going Wellness Policy for Volusia County and contributes by:

• Providing teachers with nutrition education information and resources, consistent with Dietary Guidelines for Americans and the Sunshine State Standards


• School Way Café managers working cooperatively with teachers, using the dining room as an opportunity to make healthy choices• Encouraging schools to become “Team Nutrition Schools”• Training staff in nutrition concepts• Offering fresh fruits, vegetables and whole grain products daily• Suggesting alternative ideas for rewards and incentives to reduce the use of food as rewards and incentives in the classroom

Student Transportation Services

Through partnerships and teamwork, Student Transportation Services will provide a cooperative,responsive and personal approach to ensure safe, effective and efficient transportation to supportinstructional programs and services for students, families and the community.

Administration

• The Student Transportation Services administrative team ensures the department is in compliance with the Florida Department of Education requirements (FDOE), Florida StateStatutes, Administrative Rules, Volusia County School Board Policies and Procedures, and Student Transportation Procedures• The administrative team assures that transportation is provided for all eligible students to schools, educational centers and school related activities. Student Transportation Services participates in Joint Use Agreements with various agencies and supports county recreational programs for students• The Director coordinates the Third Party CDL Tester Program for Volusia County Schools in accordance with Chapter 322.54 Florida Statutes which meets the standards for commercial driving licensing (CDL).• Lead agency for the (VCSB) Field Operations Center supporting Emergency Services Function (ESF)1 functions within the County Emergency Operations Center.• Responsible for creating, training and on-going updates to the Transportation Security manual to include identified critical response team members• Co-chair of the District Safe Operations Committee• The administration actively participates in several Florida Association of Pupil Transportation (FAPT) Committees as Chairman, Co-chairman and general membership• Responsible for maintaining FDOE audited records• Responsible for recruitment and placement of all bus operators, attendants and vehicle repair technicians.

Safety and Training Services

• Provides continuous instructional and hands-on training to all trainees and employees, and ensures a safe environment for all transported students and staff• Responsible for the development of all training materials, including initial training and recertification training for all bus operators, bus attendants and instructional staff with a CDL




Financial and Payroll Services

• Responsible for employee payroll for 501employees• Responsible for purchasing all parts, materials and supplies• Responsible for FEFP reporting for approximately 25,000 students• Responsible for all budget allotments, and encumbrances and expenses through purchase orders• Responsible for a monthly consolidated billing program for services rendered for schools and contracted agencies

Fleet Maintenance

• Fleet Maintenance is responsible for preventative and routine diagnostic vehicle maintenance and repairs, including routine inspections for all school buses and most support vehicles, to ensure safe and efficient transportation. Necessary repairs are performed on School Board owned vehicles by technicians.• Actively participates in the Certified Bus Inspector program with certified inspectors and trainers. The Fleet Supervisor encourages technician A.S.E. Certifications through training and financial awards.• Fleet is responsible for managing a perpetual parts inventory to maintain vehicles, supplies, inventory and fuel inventory at each of the six fueling storage locations.

Operational Services

• Assures that transportation is provided for all eligible students to schools and education centers - currently approximately 25,000 students daily

• Student Transportation Services manages six (6) geographical centers, supervised by Area Managers• Operations staff provides day to day line supervision of over 233 routes and over 500 employees to maintain cost effective route scheduling, manage operators and attendants in route coverage, payroll, and student behavior plan• Operations staff communicates with school centers to ensure safe, effective and efficient transportation to all eligible students to and from school and school related activities• Operations staff has developed an electronic referral system and on-line communications tools, including Web Trips, Call Tracker, and Transportation Web which allows administrative staff to provide better service for students, schools and parents• Operations staff resolves parent, school administration and employee complaints and concerns relating to home-school-home transportation and school related activities• Operations staff investigates and reports School Board accidents in accordance with School Board Policy 505 -- Safe Operation of School Board Vehicles.

GIS Routing

• GIS Routing is responsible for the routing of approximately 25,000 students on 235 routes, and scheduling of all District school buses.


• Staff manages and resolves complaints and concerns relating to routes, NCLB, conditional release offenders and homelessness.• GIS Routing compiles and provides detailed demographic information for future student growth projections.• GIS Routing is responsible for the actual ridership process that supports student accountability on buses daily

District Safety and Security

• Provides technical assistance regarding issues of security• Maintains the district’s Security Certification Process• Liaison between parent, community agencies, governmental agencies, school based

and district staff regarding security issues in the schools• Coordinates security guard coverage where applicable throughout the district• Oversees the Vandal Trailer Program• Maintains appropriate documentation of the security certification process at schools• Works cooperatively with Volusia County Sheriff ’s Department and municipal law enforcement agencies in relation to security matters at schools• Provides safety and security training• Conducts District Safety and Security Assessments for all district schools and departments• Responsible for the districts self assessment of the OPPAGA’s Best Practices for Safety and Security• Develop a comprehensive Pandemic Action Plan and Matrix




Actuals Adopted Actuals AdoptedDepartments 2007-2008 2008-2009 2008-2009 2009-2010Administration 148,810$ 214,881$ 210,143$ 173,779$ Archives and Records Management 146,472 - - - DeLand Administrative Custodial Serv. 198,726 209,178 207,960 209,394 Health Services 220,931 - - - Purchasing and Warehousing 843,007 859,789 1,144,132 1,124,078 School Attendance Areas 308,162 - 1,470 - Security 43,676 - - - Student Accounting Services 284,908 - - - Student Discipline and Juvenile Justice 332,806 - - - Transportation Services 18,600,656 17,975,395 15,952,312 16,931,998


Actuals Adopted Actuals AdoptedExpenditure Categories 2007-2008 2008-2009 2008-2009 2009-2010Salaries 12,827,413$ 10,507,577$ 10,422,889$ 9,990,392$ Benefits 5,259,037 5,075,864 4,577,043 4,838,237 Purchased Services 438,547 414,783 191,534 326,736 Energy Services 2,144,838 2,912,365 1,786,340 2,533,895 Materials and Supplies 188,708 236,315 451,168 643,617 Capital Outlay - - 309 - Other Expenses 269,609 112,339 86,734 106,372


Administrative ServicesDivision Budget


Financial Services



1.0 Director1.0 Specialist, Payroll1.0 Specialist, Payroll Info.2.5 Office Specialist III3.0 Office Specialist II8.5 Positions

Payroll

1.0 Director0.8 Analyst, FTE Data1.0 Specialist, Student Acctg.0.5 Office Specialist II3.3 Positions

Student Accounting ServicesMembership/Attendance

1.0 Director4.0 Specialist, Finance6.0 Office Specialist III3.0 Office Specialist II

14.0 Positions

Finance 1.0 Director1.0 Specialist, Benefits1.0 Retirement Assistant5.0 Office Specialist III8.0 Positions

Insurance & Employee Benefits

1.0 Specialist, Worker's Comp1.0 Positions

Internal Service Fund

1.0 Director2.0 Analyst, Budget0.1 Analyst, Capital Projects1.0 Analyst, Staffing1.0 Specialist, Inventory2.9 Office Specialist III8.0 Positions

Budget

0.9 Analyst, Capital Projects0.9 Positions

Capital Fund

Summary:General Fund 43.8Other Funds 1.9Total Positions 45.7


Financial Services

Division Mission

The mission of the Financial and Business Services Division is to support student achievement throughthe Volusia County School’s mission and strategic plan by providing the necessary financial information,analyses, and services essential for sound decision-making and prudent financial management.

Issues and Trends

Now in its tenth year as a charter district, the District School Board of Volusia County (the “District”)was the first charter school district in Florida. Charter district status has enabled the waiving of certainstate laws and regulations with the goal of producing significant improvements in student achievementand operating efficiency. Schools can adopt educational programs that were previously not practicalunder existing state laws and regulations. The District can now focus on budget appropriations that willfurther District goals rather than on meeting the constraints of state imposed categorical funding require-ments.

Florida has one of the more tightly controlled systems of funding public education in that it significantlylimits the ability of local school districts to generate additional revenues. Each district in Florida receivesapproximately equal operating funding for similar types of students after adjusting for local cost of livingvariations. Faced with no practical opportunities to increase operating revenues, additional fund sourcesto meet District goals are achieved by reducing non-instructional expenditures and improving the efficacyand cost effectiveness of instructional programs.

The District Cost Differential (DCD) is a factor used to adjust the funding formula to reflect differingcosts of living in the various districts throughout the state. The relatively low DCD for Volusia Countyhas a significant impact on the school district’s funding. Pursuant to this, several neighboring countiesenjoy higher DCD’s than Volusia County. Of the 23 major school districts (30,000+ students), VolusiaCounty ranks 20th in the DCD calculation. The result of this funding adjustment makes staying competi-tive in the area of salaries more challenging. The continued loss this year of the DCD supplement of $1.5million further exacerbated the declining revenue issue.

For the second consecutive fiscal year, the school district (along with other Florida districts) received lessFlorida Education Finance Program (FEFP) funding than the previous year. The FEFP funding decreaseto the district was $21 million, which was essentially mitigated by the inclusion of the $20.5 million inAmerican Recovery and Reinvestment Act (ARRA) stabilization funds. In order to meet FY2009-2010operating expenditures, the school board voted to levy an additional 0.25 tax millage for critical needs aspermitted by state statute.

The economic climate in Volusia County does not bode well for short term financial relief. VolusiaCounty has experienced one of the highest percentages (2.2%) of declining student enrollment of themajor districts in the state for FY2008-2009 and is projected for another decline of 2.4% for FY2009-2010. Home foreclosures have more than doubled in the county in the last two years. School taxablevalues have also decreased by $6.4 billion (16.0%), significantly impacting ad valorem revenue.

Although significant progress has been made in the initial ten-year program to build new schools andrenovate existing schools, the current fiscal climate has impacted the direction and goals of the capitalwork program through FY2014. Due to the lagging sales tax collections based on projections, Amend-ment 1, and a 0.25 transfer of the 2.0 mill capital levy to the Required Local Effort (RLE) per Florida


Statute 1011.71(2) in FY2009 and an additional 0.25 transfer of capital mill levy in FY2010, continuedstudent enrollment decline and less revenue from school impact fees, the latter half of the ten-year capitalprogram is now filled with greater uncertainty, as well as continuous review. In fact, no new capitalprojects are scheduled for FY2009-2010 or FY2010-2011.

Another significant uncertainty facing Volusia and all school districts in Florida is in the final implementa-tion stages of the constitutional amendment to reduce class sizes by prescribed formulas through class byclass compliance. Depending on the financial and logistical status of each district, as well as adequateFEFP funding, further implications regarding staffing and facilities are imminent.

Division Goals

• Coordinate implementation of action plans that resulted from the Best Financial Management Practices review by the Office of Program Policy Analysis & Government Accountability (OPPAGA) and its subsequent Gold Seal Award for Best Financial Practices to the school district.• Provide a comprehensive budget planning process that manages resources efficiently to support the District’s Strategic Plan• Provide for prompt payment of invoices• Develop an improved open enrollment plan for employee benefits• Continue to compare and evaluate District programs for cost efficiencies

Office of the Deputy Superintendent for Financial and Business Services

The Deputy Superintendent for Financial and Business Services Division through its five departments,provides support to the Superintendent, leadership and direction to the Division, and serves as a liaisonbetween the School Board and the Division.

Budget Department

The Budget Department facilitates the development of a comprehensive district budget in accordancewith state and federal laws and school board policies. This office ensures that the budget meets therequirements of the Superintendent and School Board, reflects the most up-to-date information avail-able and is presented in a practical manner that supports the decision making process. Some of the othermajor functions are:

• Monitor, recommend and maintain all school staffing allocations• Provide training to school and department staff regarding the budget system and monthly accounting reports• Prepare cost analyses to assist with the collective bargaining process• Prepare the Annual Cost Report for the district• Manage the fixed assets which include both real and tangible personal property• Manage and monitor Debt Service and Capital Outlay

Finance Department

The Finance Department manages the District’s financial transactions to provide timely, accurate financialinformation needed for planning, evaluating and controlling its financial resources. This office ensuresthat the District’s accounting process meets the standards of the Florida Department of Education andthe Government Accounting Standards Board. Major functions of the Finance Department are:

Financial Services


Financial Services

• Accounts Receivable• Project Reporting• Internal Accounts• Financial Reporting• Debt Management

Payroll Department

The Payroll Department is responsible for ensuring that all employees are paid in a timely and accuratemanner and that necessary data, records, and reports are maintained and submitted in accordance withacceptable business and regulatory standards. Major functions of the Payroll Department are:

• Provide timely and accurate wage payments and wage reporting• Provide timely and accurate federal and state regulatory reporting for taxes, unemployment and retirement contributions• Maintain and verify leave usage and accruals• Manage wage garnishments, levies and voluntary payroll deductions• Afford quality customer service for employees and payroll contacts• Ensure compliance with wage and labor laws, state statutes, collective bargaining agreements, and School Board policy

Insurance and Employee Benefits Department

The Insurance and Employee Benefits Department oversees and facilitates all aspects of employeebenefits, which consists of, but is not limited to health, dental, life, dependent life, disability, vision,personal accident insurance as well as a 403(b) program. This department also handles the property,flood, fleet, student accident, catastrophic sports, petroleum liability, boiler & machinery, employeecrime bond, house movers bond, and Workers’ Compensation. Major functions of the Insurance andEmployee Benefits Department are:

• Timely and accurate deductions for employees’ benefits• Timely and accurate payments to carriers for employees’ premiums

• Compliance with Federal and State Laws for COBRA, FMLA, IRS Section 125 and Workers’ Compensation

• Effective communication to all employees regarding their benefits• Quality and confidential customer service for all employees• Compliance with IRS 403(b) regulations

Department of Student Accounting Services

Student Accounting Services provides leadership to schools and departments with procedures and processto ensure accurate reporting and compliance with State rules, for Full-Time Equivalent (FTE) of studentsand Class Size Numbers in support of district student achievement goals. Support and direction is also


provided to schools and departments for student attendance procedures, coding, maintaining requireddocumentation to meet State requirements and reporting accurate attendance data. Major functionsinclude:

• Student membership, demographic and attendance counts/data• Student attendance procedures and training for schools• Student by program counts for staffing allocations and other informational purposes• FTE process, procedures and training for schools• Class Size Reduction process, procedures and training for schools• Student membership projections and FTE forecasts used by a variety of departments and Department of Education• FTE, Attendance and Class Size Reductions compliance, audit training, and monitoring for schools and departments

Financial Services

Actuals Adopted Actuals AdoptedDepartments 2007-2008 2008-2009 2008-2009 2009-2010Administration 228,932$ 225,752$ 225,531$ 222,647$ Budget Department 617,600 613,754 611,092 526,466 Finance Department 840,254 845,019 783,549 810,575 Insurance and Employee Benefits 475,538 441,601 428,302 439,624 Payroll Department 498,983 468,054 456,664 440,925 Student Accounting Services - 256,080 261,180 254,679


Actuals Adopted Actuals AdoptedExpenditure Categories 2007-2008 2008-2009 2008-2009 2009-2010Salaries 2,018,931$ 2,133,066$ 2,099,751$ 2,024,723$ Benefits 584,434 653,205 625,584 628,217 Purchased Services 32,526 38,678 22,028 25,586 Materials and Supplies 15,566 15,711 9,415 8,725 Other Expenses 9,850 9,601 9,540 7,665


Financial ServicesDivision Budget


Facilities Services

1.0 Director1.0 Positions

Facilities Planning & RealEstate Services

1.0 Specialist, Real Estate1.0 Specialist, Geog. Info. Svcs.1.0 Specialist, School Attend. Areas1.0 Specialist, Planning1.0 Office Specialist I1.0 Office Specialist III6.0 Positions

- - - - - - - - - - - - - - - - - - - - -

1.0 Planner, Facilities1.0 Technician, Fac. Planning1.0 Office Specialist I3.0 Office Specialist III6.0 Positions

Facilities Planning

Site Acquisition & Intergovernmental Coordination

3.0 Specialist, Area Cust. Coordinator1.0 Mechanic1.0 Custodian

13.0 Ancillary Custodian18.0 Positions

Custodial Administrative Support

1.0 Director, Maintenance & Ops.1.0 Assistant Director2.0 Positions

MaintenanceAdministration

1.0 Buyer, Purchasing1.0 Coordinator, Energy Management1.0 Coordinator, Environmental1.0 Coordinator, Facility Maint.1.0 Coordinator, Maintenance Ops.1.0 Coordinator, Maintenance Training1.0 Coordinator, Maint. Production2.0 Fire & Safety Inspector1.0 Specialist, Energy Management1.0 Specialist, Environmental Field1.0 Specialist, Fire/Health/Safety1.0 Specialist, Maintenance1.0 Supervisor, Electrical1.0 Supervisor, Multi-Trade2.0 Supervisor, Trade1.0 Systems Operator

13.0 Trade Maintenance Specialist48.0 Facilities Maintenance Technician2.0 Delivery Person

15.0 Heavy Equipment Operator116.0 Mechanic

1.0 Mechanic Helper7.0 Technician

37.0 Utility Crew4.0 Warehouse Technician1.0 Custodian1.0 Head Custodian2.0 Office Specialist I6.0 Office Specialist II


Maintenance

1.0 Director5.0 Facilities Proj./Bldg. Inspector1.0 Specialist, Building Code Plans1.0 Office Specialist III8.0 Positions

Facilities New Construction &UBC Inspections

1.0 Architect, Capital Improv.1.0 Architectural Project Manager1.0 Specialist, Architectural1.0 Office Specialist III4.0 Positions

- - - - - - - - - - - - - - - - - - - - - -

1.0 Supervisor, Facilities Constr.6.0 Senior Constr. Proj. Manager5.0 Construction Proj. Manager2.0 Office Specialist II

14.0 Positions

Facilities Design

Existing School Construction

1.0 Administrative Secretary1.0 User Support Analyst II1.0 School Coordinator1.0 Campus Advisor1.0 Office Specialist II5.0 Positions

Facilities Administration

1.0 Coordinator, Accountability& Construction Measures

1.0 Specialist, Capital Cost2.0 Office Specialist III4.0 Positions

Accountability andConstruction Measures

Summary:General Fund 301.0Capital Fund 48.0Total Positions 349.0


Division Mission

With a spirit of teamwork and a pledge to excellence, we will design, construct and maintain a safe, cleanlearning environment that enhances student achievement and instills a sense of pride and accomplishmentthroughout the community.

Issues and Trends

The School District is in the eighth year of its ten-year building program that is funded by the voterapproved half-cent sales tax. At this time, the majority of the projects planned have either been com-pleted or are under construction. Five high schools from the 1960’s have been replaced, Seabreeze HighSchool, DeLand High, New Smyrna High School, T.D. Taylor Middle-High and Mainland High School.The completion of these five projects resulted in the creation of 21st century learning environments thathave positively impacted our students and faculty throughout Volusia County. A new high school inOrange City is under construction and scheduled to open in August, 2010. Two middle schools have beenconstructed and opened along with four new elementary schools. Additionally, Champion Elementary,the replacement for Hurst Elementary, will open for students in August of this year, and Elementary “Z”is under construction and is scheduled to open in August, 2010.

In addition to the above mentioned schools, the ten-year building program supports community redevel-opment and meets the needs of residential growth by building new schools and renovating many existingones. The district is continuing to respond to the Class Size Amendment in the current phase of thebuilding program by incorporating additional classrooms in new construction and classroom additions atthe elementary level at existing schools. DeBary, Indian River and Sweetwater Elementary will all opennew classroom additions for the 2009-2010 school year.

This year and last, the board has experienced a decline in student enrollment. This marks a significantchange in the enrollment trends from the last thirty years. Future demographic changes that result indeclining enrollment are predicted for the next two years. The recession has hit our county very hard witha very high number of residential foreclosures and a decrease in building activity. Property tax values andtheir resulting revenues have dropped along with sales tax revenues and impact fee revenue. The capitalbuilding program has been re-evaluated as a result of both the declining enrollments as well as declines incapital revenues. Additionally, the distribution of students is being evaluated and attendance boundarychanges are occurring to balance student population.

The capital budget continues to be coordinated with local government plans for development as well asstudents’ educational needs. The board adopted Level of Service for each school type is a criteria fordevelopment and adoption of a financially feasible plan in accordance with state statute.

With each new facility that has opened, the training of maintenance personnel has occurred. The technol-ogy changes that are evolving in the building and operating industry today will continue to present chal-lenges and opportunities for improved efficiencies requiring a high level of skill to service the equipment.The demands of the technology and systems found in the new construction and renovation will challengethe reduced staffing levels for maintenance. The maintenance department will place greater emphasis onpreventive maintenance and its training program to enhance service and dependability.

Facilities Services


Facilities Services

Division Goals

We will focus on excellence in individual and organizational performance by:• Completing the published ten-year construction program within budget and meeting established schedules, as amended• Measuring occupant satisfaction to gauge effectiveness of design and construction decisions• Measuring operational costs to gauge life cycle and design decisions

Communicate facilities status and operations by:• Developing a Facilities Services web site with planning, maintenance, environmental and organization information• Continuing presentation of project tracking information to the general public and school community through the facilities web site• Making schedule, progress and budget information available on the district/facilities web site

We will maximize and allocate federal, state and local resources to implement the District’s Strategic Planby:

• Continuing to explore strategies to reduce demand impacts on operational costs.• Testing kilowatt-hour usage per square foot on new schools• Researching any facilities not meeting kilowatt-hour per square foot goal and identifying site

specific strategies to reduce usage in order to accomplish the goal• Exploring strategies to reduce demand impacts on operational costs• Reducing per square foot energy usage

We will continue to improve managerial and operational efficiency and effectiveness by:• Staffing and training maintenance staff to maintain the system and meet warranty requirements as new facilities are completed• Identifying trades most needed for acceptance into training programs for higher skills• Establishing career ladder skill requirements and audits• Establishing a multi-trade training program to broaden skill level and allow for more efficient use of personnel

We will promote an emotionally, intellectually and physically safe environment by:• Reducing safety citations as reported in the annual comprehensive safety inspections by increasing awareness of and compliance with the Site Based Safety Program• Completing inspections and inventory of fire alarm panels and notification equipment• Reducing employee accidents through the Site Based Safety Program as well as training• Installing all playgrounds to code and establishing quarterly maintenance audits

Facilities Construction, Maintenance & Operation - Areas and Responsibilities

Operations and Maintenance• General building maintenance• Grounds/Landscape Maintenance• Product/Equipment evaluation• Portable classroom moving and renovation• Minor capital improvements• Environmental


• Safety• Solid Waste/potable water• Storm-water pond maintenance• Energy Management• Custodial Operations• Training

New Construction and Inspections• New school construction and project administration• Building official/building code compliance plan reviews, permits, and inspections for all District

construction projects• Construction Plan Review

Architect and Capital Improvements• In-house architecture• Project administration for additions and renovations to existing schools• Budget, scheduling, scope development and construction oversight of projects at existing schools, costs from $10,000 to $50,000,000

Facilities -- PlanningSite Acquisition and Intergovernmental ordination

• Property management• School site planning/permitting• Intergovernmental coordination• Joint use• Long range planning• Growth management• Land acquisitions

Construction Planning• Coordinate facilities planning with curriculum• Business services• Portable assignments• Educational specifications• Department of Education coordination of facilities inventory/capacity• Educational Plant Survey• Facilities list development

Accountability and Construction Measures• Systems development and implementation• Annual audit• Measurement/accountability• Schedule coordination• Budget tracking• Facilities review

Facilities Services


School Attendance Areas and Boundaries• Oversees district-wide compliance of School Board Policies 202 and 203• Implements School Choice through requests to attend schools outside of zoned attendance area• Coordinates with the NCLB (No Child Left Behind), Special Needs Services, and Curriculum office regarding School Choice policies and procedures• Establishes and modifies school attendance area boundaries, as necessary, for new schools and maximum utilization at existing schools

Facilities Services

Actuals Adopted Actuals AdoptedDepartments 2007-2008 2008-2009 2008-2009 2009-2010Custodial Administration and Support 676,174$ 670,740$ 648,224$ 673,773$ Maintenance 17,634,851 19,634,539 16,127,375 18,495,667


Actuals Adopted Actuals AdoptedExpenditure Categories 2007-2008 2008-2009 2008-2009 2009-2010Salaries 10,513,566$ 10,960,677$ 10,094,920$ 10,681,676$ Benefits 3,452,153 3,829,959 3,324,682 3,744,565 Purchased Services 1,570,170 2,264,955 1,177,352 1,945,528 Energy Services 344,378 612,798 198,219 569,165 Materials and Supplies 2,411,581 2,610,376 1,963,899 2,207,334 Other Expenses 19,177 26,515 16,527 21,172


Facilities ServicesDivision Budget


Management Information Services

28.0 User Support Analysts28.0 Positions

School-Based Positions1.0 Executive Director1.0 Administrative Secretary1.0 Specialist, Budget1.0 Office Specialist III4.0 Positions

Administration

Summary:General Fund 89.7Federal Fund 2.8Total Positions 92.5

School-Based Positions 28.0

1.0 Asst. Director, Reporting Req.1.0 Analyst, Forms and Reports1.0 Office Specialist II3.0 Positions

Reporting Requirements1.0 Asst. Director1.0 Manager, Network Engineering1.0 Senior Network Security Engineer1.0 Senior Network Technician2.0 Senior Systems Engineer1.0 Database Administrator2.0 Network Engineer II3.0 Network Engineer I2.0 Systems Engineer III1.0 Systems Engineer II1.0 Systems Engineer I2.0 Technician, Network1.0 Office Specialist II

19.0 Positions

Technical Services

2.0 Manager, User Support1.0 Senior User Support Analyst1.0 Senior Security Adm. Specialist1.0 Specialist, Hardware Eval.1.0 Specialist, Security Admin.1.0 Technician2.0 User Support Analyst II9.0 Positions

Support Services

0.1 Asst. Director1.0 Senior Information Sys. Analyst1.7 Computer Programmer2.8 Positions

Federal Fund

0.9 Asst. Director2.0 Manager, Software Applications1.0 Manager, Systems Engineering6.0 Senior Information Sys. Analyst1.0 Information Sys. Analyst7.3 Computer Programmer2.0 Computer Programmer III1.0 User Support Analyst II2.0 Teacher on Assignment

23.2 Positions

Application Systems

1.0 Asst. Director1.0 Manager, Computer Operations1.0 Senior Computer Oper. Specialist1.0 Acct. Analyst, Telecommunications5.0 Specialist, Computer Operations5.0 Dispatch, Comm. & Monitoring Ctr.4.0 Office Specialist II

18.0 Positions

Computer Operations

1.0 Manager, Software Applications1.0 Senior Computer Technician3.0 User Support Analyst Assistant5.0 Positions

Instructional Technology

1.0 Asst. Director3.0 Asst. Shift Leader4.0 Copy Center Shift Leader0.5 Custodian8.5 Positions

Printing and Copying



Division Mission

The mission of the Management Information Services Division is to provide information technologyservices, products and support to the schools and other operational divisions of the school district.

Issues and Trends

This is the information age, and electronic systems are emerging as the latest utility of the modern era.Just as the 20th century saw the development of large scale water and sewer systems, electrical andtelephone utilities, the 21st century will most certainly see the development of large and highly integratedelectronic services that are essential to the workplace. These services will so shape our society that theywill become a critical part of our way of life. The growth of the internet in the last decade of thetwentieth century is just a foretaste of things to come.

The major issues associated with the explosion of demand for electronic resources will be to balancewants, necessities, and security with available resources and service capacity. Establishing a total cost ofownership for services will become an essential factor in creating a formula for success in this environ-ment. For example, what is the real cost and payback for increasing the necessary bandwidth to provideinteractive video services to a remote audience with any number of participants. As the utility services ofthe twentieth century evolved, costing models emerged that could be utilized to measure the impact ofadditional customers with various levels of needs. These models are just now emerging for informationresources and the capability to predict total cost of services within accepted levels of availability isevolving. Adapting these models to educational environments will be a significant challenge for theeducational community over the next several years.

Security and privacy will also continue to be major issues for the information services industry. Balancingavailability with security will result in the establishment of restrictive environments that will require moreand more resources to manage.

Division Goals

The goals of the division can be found in the District’s Technology Plan which is available on the districtweb page, http://www.volusia.k12.fl.us/external/2007-2010TechnologyPlan.pdf.

Office of the Executive Director of Management Information Services

The role of the executive director is to provide administrative oversight activities to the division ofManagement Information Services. Additionally, they provide direct support to the superintendent andother division leaders for information technology services. This office leads the effort to develop thedistrict’s enterprise level architecture, standards, policies and recommended practices for the VolusiaCounty School District.

Technical Services

The technical services unit of the division provides very high-level technical support primarily to otherpersonnel within the division. These personnel, mostly engineers, design and monitor the technical infra-structure of the district including the selection of software and hardware products. This office supportshardware and software purchases that are required for creating and maintaining test environments to


to evaluate and select emerging technologies for the Volusia County School environment. Responsibili-ties include the configuration of all operating systems, local and wide area network topologies andmaintenance, internet access, web services, e-mail management activities, telephony infrastructure, andmaintenance and network security activities.

Operational and Field Services

Central data center operations, Communications and Monitoring Center (CMC) and field support arethe three major functions provided by the Operational Services section of the division. The central datacenter staff provides repetitive operational service functions for the division and provides operationalsupport for the data center. Operational activities, such as printing of payroll checks, report cards, andFTE reporting, are examples of the hundreds of routine functions that make up their daily schedule.Additionally, system and data file back-ups for the central data center and remote locations are a majorresponsibility of this unit as well as disaster recovery activities. From a functional perspective, all divisionactivities that are repetitive in nature are placed in this unit. Placing repetitive activities in this sectionensures that multiple areas are aware of, and able to, perform operational activities and that a reasonablespan of control is established. This section operates regularly on a 24-hour work schedule.

Field support functions are provided by User Support Analysts (USA’s), most of whom are located atschools and major administrative complexes, provide direct first level end user support. Services such asinstalling new equipment, loading approved software, relocating equipment, assisting with “how to”questions and coordinating the repair of defective equipment are their major service functions. TheService Technician personnel provide maintenance services for hardware and coordinate workstationsand related peripheral device procurement activities. The User Support Analysts are school-based per-sonnel and the Service Technicians are based at the facilities complex.

Communication and Monitoring Center (CMC) is housed in the central data center and is staffed 24x7to remotely monitor building security and significant other notable conditions that may occur on aschool campus or may be reported to the center by other means. When a situation arises, these staff willcontact the responsible parties to resolve the issue. Fire alarms, intrusion detection, power failures,freezer temperature variances, missing students and a host of other situations are reported to the centerso that the proper agencies or individuals can be alerted for problem resolution.

Application Services

The purpose of the application services function of the division is to provide users access to softwareapplications that support their work product. This unit is divided into three segments with each provid-ing services to the other operational divisions of the district. Applications are categorized according tothe major activity supported. The major activities are business operations, student information/report-ing, and curriculum/instructional delivery. The applications provided by this unit are essential to theproper functioning of the school district. The personnel from this unit are expected to be partners withtheir customers and act as a bridge between the world of the end user and technological resources/services. These staff members must be skilled in technological disciplines and very knowledgeable ofthe day-to-day duties of their applications users.

Reporting Requirements

The purpose of the reporting requirements unit is to support district-wide users in their reporting activi-ties with state and federal agencies, manage forms control activities for the district, operate the district



Support Services center for both employees and the general public and provide user security access rightsto the district network and specific applications.

The support service activities are as diverse as providing information regarding school attendance infor-mation to potential homebuyers or telephone-based assistance to an employee needing help copying adata file to a CD. The staff in this unit utilize extensive databases of information from all organizationaldivisions in the district coupled with sophisticated searching software to provide these services.

This unit reviews all new data reporting requirements received in the district and coordinates revision withthe appropriate user departments. The necessary modifications are coordinated with the user depart-ments and the applications development unit for compliance purposes. Accordingly, this unit also man-ages the reporting calendar for the division. Historical data and the oversight of the selection of data foranalytical purposes is also a function of this unit. This service is continually expanding as the district’sdependence on data driven decisions expands.

District Copy Center

The district copy center supports all paper copying activities in the district. This is accomplished by placingsmall convenience copiers throughout the district, including schools, and the operation of a central copycenter for bulk copying purposes. The basic philosophy of this unit is to provide services in the mosteconomical environment. The vast majority of the copying in the district is done in the central copycenter. Users, including classroom teachers, can submit their work to the center in either paper or elec-tronic media. The copy center utilizes high-speed devices and attempts to produce high quality reproduc-tions at the lowest possible cost. Central copy center equipment is connected to the wide area networkand provides the end user with the capability to electronically submit, monitor, and archive their work.The center produces approximately 150 million copies annually and processes several hundred thousandrequests. Additionally, the district copy center serves the local county government offices for their highvolume copying needs.


Actuals Adopted Actuals AdoptedDepartments 2007-2008 2008-2009 2008-2009 2009-2010Management Information Services 9,625,289$ 10,012,998$ 9,185,331$ 9,303,679$ Printing and Copying - Copy Center (325,920) (490,786) (47,888) (718,023)


Actuals Adopted Actuals AdoptedExpenditure Categories 2007-2008 2008-2009 2008-2009 2009-2010Salaries 5,710,274$ 5,607,866$ 5,425,374$ 5,414,931$ Benefits 1,664,619 1,724,020 1,625,299 1,672,354 Purchased Services 979,636 1,048,476 1,143,055 504,671 Materials and Supplies 927,892 1,110,850 940,018 991,700 Other Expenses 16,948 31,000 3,697 2,000


Management Information ServicesDivision Budget


Human Resources

1.0 Specialist, Recruit. & Tcr. Intern


Recruitment

1.0 Asst. Superintendent1.0 Administrative Secretary2.0 Positions

Administration

Summary:General Fund 32.9Total Positions 32.9

1.0 Director1.0 Specialist, Records Mgmt.1.0 Technician, Sub Calling System5.9 Office Specialist III2.0 Office Specialist II1.0 Office Specialist I1.0 CBE Student

12.9 Positions

Human Resource Operations

1.0 Coordinator, Tchr. Assess. & Develop.1.0 Assistant, Tchr. Assess. & Develop.1.0 CBE Student3.0 Positions

Human Resource Assessment & Develop.

1.0 Coordinator, NCLB1.0 Office Specialist I1.0 Office Specialist III3.0 Positions

Highly Qualified Personnel

1.0 Assistant Director1.0 Assistant, Equity1.0 Personnel Asst., Satellite Svcs.1.0 Specialist, Retention & Equity4.0

Retention & Equity

1.0 Assistant Director1.0 Specialist, Certification2.0 Analyst, Personnel2.0 Office Specialist III6.0 Positions

Certification and Job Records


Human Resources

Division Mission

Through leadership, teamwork and individual assistance, the Division of Human Resources will lead andassist in the employment and retention of highly qualified personnel who are committed to providingopportunities for the success and growth of Volusia County students.

Issues and Trends

The recruitment and retention of highly qualified instructional and non-instructional personnel remainsour highest priority. Retaining high performing employees is an equally important aspect of this issue.Our division is committed to providing leadership, support, and technical assistance to schools, depart-ments and all potential applicants.

The Deferred Retirement Option Program (DROP) made available to employees by the Florida Retire-ment System, July 1, 1998, is having a profound effect upon the placement of high performing schooland district level personnel. This and other factors have made it necessary to develop and implementsuccession plans for the circumstances that have been created from this program. Careful attention willbe necessary for maximizing the leadership and instructional continuity for the new school year.

A new set of challenges have been presented from the The No Child Left Behind Act. Monitoring andenforcing new educational and certification requirements of the Act are imposing numerous challenges tothe district’s efforts in hiring and retaining the most qualified teachers. The expansion of staff functions isnecessary in order to facilitate compliance, including coordinating and communicating with district para-professionals and teachers in effort to achieve requirements and credentials.

The No Child Left Behind Act continues to offer challenges to the district. Monitoring and enforcingchanging educational and certification requirements of the Act are imposing numerous challenges to thedistrict’s efforts in hiring and retaining the most qualified teachers. The expansion of staff functions isnecessary in order to facilitate compliance, including coordinating and communicating with district para-professionals and teachers, in an effort to achieve requirements and credentials.

Division Goals

The Assistant Superintendent for Human Resources maintains procedures, oversees the administrativeoperations, goals and mission for the division in support of School Board policies and procedures.

Best Practices• The district’s human resources program is managed effectively and efficiently• The district efficiently and effectively recruits and hires qualified instructional and non-instructional personnel• The district addresses factors that contribute to turnover or low employee morale for the purpose of maintaining a stable work force• The district’s system for formally evaluating instructional and non-instructional employees

improves/rewards excellent performance, and identifies/addresses performance that does not meet the district’s expectations for the employee• The district uses a variety of methods to increase the accessibility and efficient use of information• Employee attendance is managed efficiently and effectively


Human Resources Operations

Human Resources Operations provides assistance to applicants and employees of the Volusia CountySchool District. Assistance includes evaluating and reviewing applicant data including references, certificationinformation, monitoring hiring practices to promote compliance with Florida statutes and regulations,as well as the policies adopted by the School Board. This department also oversees and processesreference checks, fingerprinting, substance screening results, and I-9 verification of eligibility to work inthe United States. Assistance and guidance is offered to supervisors and principals regarding employer-employee relationships and training for persons wishing to become substitute teachers for the schooldistrict. The department implements and monitors all aspects of the electronic substitute employeesystem (SmartFind).

Within the Human Resources Operation Department, the Job Records Office assists in processing,monitoring, and ensuring proper salary assignments of employees in accordance with district policy andprocedures. Based upon the Superintendent’s recommendation, all appointments, transfers, and resignationsare compiled for monthly approval/action by the Board. The Certification office continuously counselsinstructional employees/applicants on obtaining/maintaining their teacher certification in the State ofFlorida. In conjunction with the Certification Office, the NCLB or Highly Qualified Personnel officeassures that all instructional staff are compliant with all mandates of the No Child Left Behind Act of 2001.

Recent hires receive valuable employment and benefits information through the New EmployeeOrientation Program coordinated through this department. Throughout all department functions, carefulattention is practiced to maintain the confidentiality of information contained in employees’ personnelfiles and records.

Human Resource Assessment and Development

This department supports personnel performance assessment and development through the coordina-tion of an evaluation process for all instructional/support employees. The highest level of employee jobperformance is achieved through providing technical assistance and support. This office provides andcollects district and school-based administrators’ evaluations. The office establishes the leadership devel-opment programs for teachers and district administrative staff seeking school-based administrative po-sitions. Promising candidates are screened for future administrative positions. A positive relationship isfostered between the district and their employees, assists with instructional personnel celebratory/induc-tion events, and supports teachers in attaining the ultimate objective of providing the best possibleinstruction for students; thus, enabling students to make necessary gains in achievement.

Senior Intern & Teacher Recruitment

The Human Resources Recruitment Department initiates an aggressive program which seeks to attractcertified and highly qualified teachers to Volusia County Schools through college and university visits,utilizing several internet services, attendance at college and university Job Fair consortiums, district inter-views, hiring incentives and benefits, special recruitment program sponsored by FUTURES Foundationfor Volusia County Schools. The department participates each year in the Great Florida Teach-In (Stateof Florida’s teacher job fair). Education major high seniors are recognized by the School Board duringthe senior ceremony hosted by Human Resources. Through innovative targeted marketing and recruit-ment strategies, the district continues to attract and hire above average teachers who have potential to behigh classroom performers.

Human Resources


Human Resources

Actuals Adopted Actuals AdoptedDepartments 2007-2008 2008-2009 2008-2009 2009-2010Human Resource Administration 1,736,587$ 2,067,020$ 1,941,661$ 1,957,632$ Human Resource Assessment & Develop. 53,396 6,950 - - Certification and Job Records 200,903 3,500 - - Recruitment 134,023 40,200 - - Retention and Equity 114,876 10,200 - - Personnel Operations 128,221 6,400 - -


Actuals Adopted Actuals AdoptedExpenditure Categories 2007-2008 2008-2009 2008-2009 2009-2010Salaries 1,714,150$ 1,537,612$ 1,466,182$ 1,446,353$ Benefits 505,957 465,108 441,759 458,914 Purchased Services 109,128 100,800 20,607 31,641 Materials and Supplies 25,922 22,500 11,277 18,404 Other Expenses 12,848 8,250 1,836 2,320


Human ResourcesDivision Budget


Schools


School Organization Chart

Superintendent

Dr. Margaret A. Smith

Area Superintendent

Mr. Stanley Whitted

Area Superintendent

Dr. Mary Patt Kennedy

Mr. Louis Menendez

Area Superintendent

Blue Lake Elementary Milburn Academy West*Boston Avenue Charter* Orange City ElementaryCommunity Lrng Ctr.West* Pierson ElementaryDeland High Pine Ridge HighDeLand Middle Reading Edge Academy*Deltona Lakes Elementary Southwestern MiddleDeltona Middle Spirit ElementaryDiscovery Elementary Starke ElementaryEaster Seals - DeLand* Storefront West*Freedom Elementary Sunrise ElementaryFriendship Elementary Taylor Middle-HighGalaxy Middle Timbercrest ElementaryGeorge Marks Elementary Volusia Pines ElementaryMcInnis Elementary Woodward Ave. Elementary

West Area

Advanced Technology Ctr. Ormond Beach MiddleAtlantic High Ortona ElementaryCampbell Middle Osceola ElementaryChampion Elementary Palm Terrace ElementaryChiles Academy* Pathways ElementaryEuclid Learning Center Pine Trail ElementaryHalifax Behavioral Ctr. Riverview Learning CenterHinson Middle Seabreeze HighHolly Hill Elementary Silver Sands MiddleHolly Hill Middle South Daytona ElementaryHorizon Elementary Sugar Mill ElementaryHospital Homebound Tomoka ElementaryLongstreet Elementary Turie T. Small ElementaryMainland High Westside ElementaryOrmond Beach Elementary

Northeast/Halifax Area

Chisholm Elementary Manatee Cove ElementaryCommunity Lrng Ctr.East* Milburn Academy*Coronado Beach Elementary New Smyrna Beach HighCreekside Middle New Smyrna Beach MiddleCypress Creek Elementary Osteen ElementaryDebary Elementary Port Orange ElementaryDeltona High Pride ElementaryEaster Seals-Deltona* Read-Pattillo ElementaryEdgewater Public River Springs MiddleEnterprise Elementary Spruce Creek ElementaryForest Lake Elementary Spruce Creek HighHeritage Middle Storefront East*Indian River Elementary Sweetwater Elementary

Southeast Area


Budget Summary

The elementary school budget includes all general fund costs to operate 45 elementary schools. Thisbudget represents 31.9% of the total operating budget. The 2009-2010 budget for the elementary schoolprogram totals $142.29 million, a 3.6% decrease from the 2008-2009 adopted budget.

The elementary enrollment declinehas slowed this year - only decreas-ing 211 students. A cost-savingmeasure put in place last year wasthe decision to close some of oursmall schools. As part of that plan,three elementary schools wereclosed last year and one moreclosed this year. A total of 91.7FTE elementary staff were re-duced, for a cost savings of almost$7 million. Teachers represent thelargest portion of this reduction -72.4 FTE or 79%.

The elementary school programbudget provides resources formore than 28,000 students in gradesK-5. Thirty-one percent of the el-ementary schools have enrollmentsunder 500. Our smallest elementary school serves 253 students with 26.1 faculty and staff and our largestelementary school serves 877 students with 72.8 faculty and staff.

The elementary program is aligned with Florida’s Sunshine State Standards in all subject areas including art,health education, language arts, mathematics, music, physical education, reading, science, and social studies.Skills, concepts and processes are developed, reinforced and integrated to provide students with a bal-anced elementary experience. Students have access to fully equipped media centers, technology, text-books, math manipulatives, and supplementary materials and equipment to ensure a positive, well-bal-anced learning environment and educational program. School tutoring programs are offered for studentsneeding additional assistance in reading and mathematics. A summer reading camp is provided for grade

three students who need more timeto develop and refine basic read-ing skills. Support programs in-clude Title I (schools meeting fed-eral guidelines), Exceptional Stu-dent Education (ESE), tutoringand guidance programs, andgifted. Parenting classes and mate-rials are offered to assist families.

Elementary Schools

Position

Adopted Budget

2008-2009

Adopted Budget

2009-2010 DifferenceTeachers 84.12$ 80.90$ (3.22)$ Paraprofessionals 2.98 2.95 (0.03) Media Specialists 2.15 2.15 - Guidance Counselors 2.33 2.29 (0.04) Principals 3.95 3.59 (0.36) Assistant Principals 2.06 1.28 (0.78) TOA/TAA 0.35 0.44 0.09 Office Clerical 5.77 5.53 (0.24) Custodians 4.53 4.55 0.02 Supplements/Subs 2.41 2.44 0.03 Employee Benefits 35.28 34.58 (0.70) Non-salary Budgets 1.75 1.59 (0.16)

Total 147.68$ 142.29$ (5.39)$

71.0%

7.0%

3.3%

15.4%3.3%

Teachers Paraprofessionals

Instructional Support Non‐Instructional Support

Administration


Middle SchoolsBudget Summary

The middle school budget includes all general fund costs to operate our 13 middle schools. This budgetrepresents 13.6% of the total operating budget. The 2009-2010 budget for the middle school programtotals $64.74 million, a 4% increase over the 2008-2009 budget.

Teacher salaries decreased due to en-rollment decline. However, the av-erage teacher salary increased, result-ing in a net decrease of $1.74 mil-lion. A total of 62 teachers and 15paraprofessionals were reduced inmiddle schools.

The middle school program budgetprovides resources for more than14,000 students in grades 6-8 at 13middle schools and one middle-highschool. Almost half of our middleschools have enrollments over 1,200.Our largest middle school serves1,309 students with 110.8 faculty andstaff. Four of the middle schoolsserve less than 1,000 students. Oursmallest middle school serves 575 stu-dents with 62.3 faculty and staff.

The curriculum for students in themiddle schools in Volusia County represents high standards and high expectations. Each subject taughthas its own curriculum guide - a living document that demonstrates the alignment between Volusia County’scurriculum and Florida’s Sunshine State Standards. The curriculum guides confirm what students shouldknow and be able to do by the time they leave grade eight for the high school. Extensive programs existto accommodate the needs of all students in Volusia County’s middle schools. Examples include pro-grams for the gifted, for the limited English proficient, for the at-risk, and for those students with specialneeds. In order to be promoted from grade 6 to grade 7 to grade 8, a student must make acceptableprogress in at least five of sevencourses per grade level to includeat least three of the four corecourses: English, mathematics,science, and social studies. In or-der to be promoted to grade 9,students must successfully com-plete 3 courses each in languagearts, mathematics, science, andsocial studies.

Position

Adopted Budget

2008-2009

Adopted Budget

2009-2010 DifferenceTeachers 35.01$ 33.27$ (1.74)$ Paraprofessionals 1.59 1.47 (0.12) Media Specialists 0.69 0.70 0.01 Guidance Counselors 2.17 1.90 (0.27) Principals 1.18 1.16 (0.02) Assistant Principals 2.08 2.26 0.18 TOA/TAA - - - Office Clerical 3.22 3.22 - Custodians 2.46 2.43 (0.03) Campus Advisors 0.65 0.65 - Supplements/Subs 1.22 1.16 (0.06) Employee Benefits 16.43 15.81 (0.62) Non-salary Budgets 0.78 0.71 (0.07)

Total 67.48$ 64.74$ (2.74)$

62.6%7.1%

4.5%

20.8%

5.0%



Administration


High SchoolsBudget Summary

The high school budget includes all general fund costs to operate our nine high schools. This budgetrepresents 18.5% of the total operating budget. The 2009-2010 budget for the high school program totals87.89 million, a 5.8% decrease over the 2008-2009 budget.

High schools realized the largest staffdecrease and the largest decrease inenrollment. Teachers made up thelargest portion (77.3) of the totalstaff reduction in high schools of125.7 FTE.

The high school program budgetprovides resources for more than18,000 students in grades 9-12 ateight high schools and one middle-high school. Five of the high schoolsserve more than 2,000 students ev-ery day. Three serve between 1,200and 1,900 and two serve less than1,200. The smallest high schoolserves 998 students with 117.7 fac-ulty and staff and our largest highschool serves 3,286 students with260.3 faculty and staff. All of ourhigh school programs meet or ex-ceed state requirements. Extensiveofferings are available in languagearts, mathematics, social studies, sci-ence, music, art, foreign language, career and technical education, and physical education. All high schoolshave specialized credit retrieval labs, which provides an opportunity for high school students to retrievefailed credits through a competency-based, on-line curriculum and remain on track for graduation. Spe-cific courses, including elective offerings, vary between schools based on student demand, communityneeds and staff availability. Volusia’s graduation and drop-out rates rank third with Florida’s other largestschool districts, with an 81.9% graduation rate and 1% drop-out rate in 2007-2008. The 2008-2009 rates

will be available in the fall of 2009.

Two of our high schools, DeLandHigh and Spruce Creek High, offer theInternational Baccalaureate (IB) pro-gram designed for students seeking ad-mission to competitive four-year, post-secondary institutions. Other programsoffered are career academies, VolusiaVirtual school, dual enrollment, Ad-vanced Placement (AP) classes, anddriver’s education.

Position

Adopted Budget

2008-2009

Adopted Budget

2009-2010 DifferenceTeachers 47.48$ 45.12$ (2.36)$ Paraprofessionals 2.53 2.16 (0.37) Media Specialists 0.86 0.82 (0.04) Guidance Counselors 3.96 3.44 (0.52) Principals 0.90 0.92 0.02 Athletic Directors 0.30 0.29 (0.01) Assistant Principals 2.71 2.38 (0.33) TOA/TAA 0.44 0.16 (0.28) Office Clerical 3.50 3.52 0.02 CBE Students 0.06 0.06 - Custodians 3.52 3.27 (0.25) Campus Advisors 0.88 0.88 - Supplements/Subs 2.64 2.52 (0.12) Employee Benefits 22.18 21.11 (1.07) Non-salary Budgets 1.35 1.24 (0.11)

Total 93.31$ 87.89$ (5.42)$

62.9%8.3%

5.3%

19.9%3.6%


Instructional Support Non ‐Instructional Support

Administration


Special CentersBudget Summary

The special center school budget includes all general fund costs to operate programs at 15 different sites foralmost 800 students in grades Pre-K-12. This budget represents 1.7% of the total operating budget. The2009-2010 budget for the special centers totals $8.08 million a 49.1% decrease from the 2008-2009 budget.The special center school budget decreased mainly due to a re-organization of positions from the ESE special

center to the ESE & Student ServicesDepartment.

Volusia County Schools provides at-risk students the opportunity to gradu-ate from programs offered at our spe-cial center schools. Students with fail-ing grades, behavioral problems, run-aways, drug or alcohol issues, andcommitted youth have an option tobe successful in their education. Thesecenters are located throughout the dis-trict and many are operated through acollaborative agreement or contract be-tween the school district and variouscommunity agencies, including the De-partment of Juvenile Justice.

Two of our centers provide dropoutprevention programs for students whohave not been successful in a traditionalschool setting, and also students whohave dropped out and want to returnto school to earn their high school

diploma. Two other centers provide a dropout prevention type program for students in grades 7 through 9.Their goal is to re-engage disinterested students into the dynamics of learning for real-life applications,utilizing a non-traditional and individually-tailored curriculum with meaningful support services to addresstheir academic, behavioral, social and mental health needs. We also offer programs for students with behavioralproblems. These schools offer competency-based education programs with an emphasis on social skills andemployability skills instruction along with their educational needs. There is also a center available for studentsthat are dependent upon drugs and/or alcohol. This program is individualized to comply with the student’stransition plan. Students who have beenadjudicated in the court and committedby the State of Florida also have programsavailable to them. These programs areoffered at group treatment facilitiesdesigned to provide rehabilitation throughperformance and behavior modification.

For the third year in a row, the district hasreceived the highest ranking forDepartment of Juvenile Justice educationprograms by the State of Florida.

Position

Adopted Budget

2008-2009

Adopted Budget

2009-2010 DifferenceTeachers 8.82$ 4.03$ (4.79)$ Paraprofessionals 0.63 0.20 (0.43) Diagnostic Teachers 0.13 - (0.13) Placement Specialists 0.07 0.06 (0.01) Guidance Counselors 0.40 0.34 (0.06) Principals 0.21 0.08 (0.13) Assistant Principals 0.45 0.41 (0.04) TOA 0.12 - (0.12) Office Clerical 0.53 0.42 (0.11) Custodians 0.11 0.11 - Campus Advisors 0.06 0.06 - Supplements/Subs 0.26 0.25 (0.01) Employee Benefits 3.56 1.81 (1.75) Non-salary Budgets 0.53 0.31 (0.22)

Total 15.88$ 8.08$ (7.80)$

62.9%8.3%

5.3%

19.9%3.6%



Administration

District School Board of Volusia County 207

Glossary

District School Board of Volusia County208


1011 Loan (formerly 237 Loan): The school board of any Florida School district is authorized to createobligations by way of anticipation of budgeted revenues without pledging the credit of the district or requir-ing future levy of taxes for capital purposes for a period of one year; however, such obligations may beextended from year to year for a total of 5 years. The debt service is paid from the proceeds of the capitalmillage (1.500 mills).

Accrual: A revenue or expense which gets recognized in the accounting period where it is earned or incurred,even if it gets received or paid in a subsequent period.

Adequate Yearly Progress (AYP): Measures the progress of all public schools enabling all students to meetthe state’s academic achievement standards. Each school’s enrollment is divided into 8 specific subgroups ineach grade along lines of race or ethnicity, socioeconomic status, disability, and English proficiency. Eachsubgroup must contain 30 students to be measured. A school meets the “No Child Left Behind” standardonly if 100 percent of students are at grade level by 2014.

Additional Discretionary Millage: A portion of the ad valorem (property) tax rate which is a local schoolboard decision. This levy can not raise more than $100 per FTE. Approval of this millage requires a separatevote by the board.

Administrative Technology Services: Activities concerned with supporting the school district’s informa-tion technology systems, including supporting administrative networks, maintaining administrative informa-tion systems, and processing data for administrative and managerial purpose.

Ad Valorem Tax (property tax): A tax levied primarily on real property. The amount of tax is determinedby multiplying the taxable assessed value of the property by the millage rate.

Advancement Via Individual Determination (AVID): A national college preparatory program designedto support high school students who are academically performing in the middle who may be the first genera-tion in their family to go to college.

Amendment: A change to the adopted budget, which may increase or decrease a fund total. Appropriationsare amended accordingly by resolution at any School Board meeting prior to the due date of the annualfinancial report.

Appropriation: An authorization made by the School Board that permits officials to incur obligations againstand to make expenditures of governmental resources.

ARRA: American Recovery and Reinvestment Act.

ARRA State Fiscal Stabilization Funds: The Stabilization program is a new, one-time appropriation thatthe U.S. Department of Education awarded to Governors to help stabilize State and Local budgets in orderto minimize and avoid reductions in education and other essential services, in exchange for a State’s commit-ment to advance essential education reform. The two components of the Stabilization program are theEducation Stabilization Fund and the Government Services Fund.

ARRA Stimulus Funds: The ARRA Stimulus program appropriated new funding for the Individuals withDisabilities Education Act (IDEA) and Title I programs to help ensure that children with disabilities andstudents in poverty situations have equal opportunity for public education. The Stimulus funding is for twoyears and the overall goal is to stimulate the economy to avoid reductions in education.

Glossary


GlossaryAssessed Valuation: The estimated value placed upon real and personal property by the County PropertyAppraiser as the basis for levying property taxes.

Base Student Allocation (BSA): The dollar amount of revenue allocated by the Legislature at a basefunding amount per full-time student.

Bond (Debt Instrument): A written promise to pay a specified sum of money (called principal or facevalue) at a specified future date (called the maturity date) along with periodic interest paid at a specifiedpercentage of the principal (interest rate). Bonds are typically used for long-term debt to pay for specifiedcapital expenditures.

Budget Amendment: A formal document approved by the board to change the adopted budget.

Budget Calendar: A schedule of dates used in the preparation and adoption of the annual budget.

Budget (Preliminary): The Superintendent’s initial budget recommendation prior to the tentative budgethearing.

Budget (Tentative): The budget advertised in the newspaper and formally adopted by the School Board inJuly.

Budget (Recommended): The budget formally adopted by the School Board at the final public hearing inSeptember and submitted to Department of Education for approval. It serves as the approved financial planfor operations of the School District for the fiscal year.

Budget (Operating): A plan of financial operation embodying an estimate of proposed expenditures for agiven period (typically a fiscal year) and the proposed means of financing them (revenue estimates).

Capital Outlay (object of expenditure): Expenditures for the acquisition of fixed assets or additions toexisting fixed assets. These are expenditures for land or existing buildings, improvements of grounds, con-struction of buildings, remodeling of buildings, and equipment. Typically, new construction and land acquisi-tion are budgeted in the Capital Outlay Funds. In the operating fund, typical capital outlay items includevehicles, library books, audio-visual equipment, computers, software, and furniture.

Capital Outlay Bond Issue (COBI): The state constitution provides that a portion of motor vehicle licensetax revenues be dedicated to local school districts. These revenues may be used by the State to issue bonds onbehalf of a school district. At the request of the district, the state issues COBI bonds on behalf of the district,withholding sufficient motor vehicle tax revenues (CO&DS) to cover debt service and administrative ex-penses.

Capital Outlay & Debt Service (CO&DS): A state source of funds from motor vehicle license revenue.The projects funded from this source must be shown on the district’s approved Project Priority List, devel-oped from projects recommended in the educational plant survey.

Capital Outlay Funds: A specific group of funds created to account for financial resources to be used forthe acquisition or construction of major capital facilities. There are statutory and regulatory restrictions on theuse of capital outlay funds. Major capital outlay fund sources include PECO, CO&DS, impact fee, propertytaxes, and sales tax.


GlossaryCapital Outlay Millage: (Also known as Local Capital Improvement Funds - LCIF) Revenue produced byan ad valorem (property) tax levy which may be authorized by the school board to support capital improve-ments. This levy was capped at 2.000 mills in 1989-1990 by the state Legislature. In 2008-2009, the Legislaturelowered the cap to 1.750 mills and for 2009-2010 they lowered it again to 1.500 mills.

Career Academies: Small learning communities that combine a college-preparatory curriculum with a careerfocus. Academies provide unique learning opportunities through extensive business partnerships, integratedinstruction, hands-on learning, field studies, service learning, career shadowing, co-ops, and internships. Teacherteams, in conjunction with business partners, provide the real-world skills necessary for students to be success-ful in today’s work environment.

Categoricals: State revenue sources that are restricted in their use to certain types (categories) of expenditure.Examples of state categoricals are Instructional Technology, Safe Schools, Teacher Lead, Teacher Training, andInstructional Materials funds. The number of categoricals, their funding level, and the limitations on their useare subject to annual approval by the State Legislature.

Central Services: Activities, other than general administration, which support each of the other instructionaland supporting service programs. These activities are defined in the following functions: Planning, Research,Development and Evaluation Services, Information Services, Staff Services, Statistical Services, Data Process-ing Services, Internal Services, and Other Central Services.

Certificate of Participation (COP): A certificate of participation is a form of lease-purchase agreementwhereby the cost of a major capital expenditure can be spread over a predetermined number of years. It issimilar to bond financing; however, COPs are dependent on the appropriation of funds each year to cover theamount of payments required that year. For this reason, it is a somewhat higher risk for the investor, andnormally demands a somewhat higher interest rate than a general obligation bond.

Certified Taxable Value: The annual property tax value certified by the property appraiser of the county tothe State Department of Revenue.

Charter Schools: Charter schools are public schools operating under a performance contract with the localschool board. They are free from many state and local bureaucratic regulations and mandates controlling localschools, but in return, they are held strictly accountable for the academic and financial performance of theschool. Charter schools, sometimes referred to as “independent public schools”, can be existing public schoolsconverted to charter status or newly created schools organized by teachers, parents, and community groups.

Classrooms for Kids: The Florida Legislature bonded a portion of lottery funds to provide an additionalsource of Capital Outlay funds to accommodate class size reduction requirements.

Class Size Reduction Amendment (CSR): A voter-approved amendment adopted in November, 2002 toreduce class size in the state of Florida. Beginning in the 2010-2011 school year, class sizes will be capped at 18students in kindergarten through 3rd grade, 22 students in grades 4 through 8, and 25 students in grades 9through 12. Districts now must reduce their average class size in each grade group by 2 students, until they meetthe required class sizes.

Community Services: Community Services consist of those activities that are not related to providingeducation for pupils in a school system. These include services provided by the school system for the commu-nity as a whole or some segment of the community, such as community recreation programs, civic activities,public libraries, programs of custody and care of children, and community welfare activities.


GlossaryComprehensive Annual Financial Report (CAFR): A report filed at the close of the fiscal year whichconsists of a complete set of financial statements presented in conformity with accounting principles.

Compression Adjustment: Districts that fell below the state average in funding in FTE received a compres-sion adjustment to reduce the disparity in total potential funds per unweighted FTE in previous years.

Cost Factors: Weights assigned to the ten educational programs in which students are categorized in theFlorida Education Finance Program (FEFP) that are based on average cost of the program in the state. Inmost cases, a three year average is used to determine this factor.

Debt: An obligation resulting from the borrowing of money or from the purchase of goods and services.

Declining Enrollment Supplement: Additional funds provided to districts whose student population hasdecreased from the previous year.

Debt Service Fund: A fund established to account for the accumulation of resources for payment ofinterest and repayment of principal to holders of debt instruments.

Discretionary Equalization: A supplement given to districts that generate less than $100 per FTE fromtheir Additional Discretionary Millage Levy to ensure $100 per FTE.

Discretionary Grants: Federal and State programs in which each governing agency may choose to fund onlythose applicants whose project applications best satisfy the funding criteria determined by each division.

Discretionary Lottery: An amount (Lottery Revenue) is appropriated from the Educational EnhancementTrust Fund to be expended in accordance with the school district adopted policies and procedures that defineenhancement and the types of expenditures consistent with that definition. Districts are required to providethe Department of Education with a copy of these policies and procedures and to submit an annual reportshowing all actual expenditures of enhancement funds.

Discretionary Millage: The portion of the ad valorem (property) tax rate that is normally a local schoolboard decision. While technically a local option, discretionary millage revenues are often included in state totalsof “total potential revenue”. Discretionary millage rates are capped by annual legislature action.

District Cost Differential (DCD): The factor used to adjust funding to reflect differing cost of living in thevarious districts throughout the state. The DCD is calculated using the Florida Price Level Index. Over thepast few years, the DCD has been indexed in differing ways, making historical comparisons difficult.

District Wide Budget: Allocations budgeted in departments for the benefits of the district as a whole (e.g.Property Insurance, Employee Tuition, etc.)

DJJ Supplement: An amount allocated to each school district to supplement other sources of funding forstudents in juvenile justice education programs.

DOE: Department of Education (generally refers to the Florida Department of Education unless otherwisespecified).

Dollar Value of One FTE: The amount of revenue which the district receives can be calculated by thefollowing formulas. One FTE times the program cost factor equals weighted FTE (WFTE). WFTE multi-


Glossaryplied by Base Student Allocation (BSA), multiplied by the District Cost differential equals the dollar value ofall WFTE.

DOR: Department of Revenue (a state agency).

Education Stabilization Fund (ARRA): One of two components of the ARRA Stabilization program torestore State support for elementary and secondary education, public higher education, and, as applicable,early childhood education programs and services.

Educational Technology: An allocation to provide new hardware and software to students and programs.

Employee Benefits (object of expenditure): Amounts paid by the school system on behalf of employ-ees. These are contributions made by the district to designated funds to meet commitments or obligations foremployee fringe benefits and are not included in gross salary. Included is the district’s share of costs for SocialSecurity and the various pension, medical and life insurance plans.

Encumbrances: Obligations in the form of purchase orders, contracts or other commitments which arechargeable to an appropriation and for which a part of the appropriation is reserved. They cease to beencumbrances when paid or the goods or services have been rendered, thus becoming an obligation (liabil-ity).

Energy Services (object of expenditures): These expenditures include electricity and diesel fuel as well asheating oil, gasoline, and bottled and natural gas.

Entitlement Grants: Federal and State programs in which each application meeting the fund source require-ments receives funding according to a specified formula or procedure. Such programs are also known as“flow through” programs primarily funded by the United States Department of Education through theFlorida Department of Education.

ESE Guarantee Allocation: A special allocation added to the FEFP for students in FEFP Program Cat-egories 111, 112, and 113. It is based upon projected FTE multiplied by the 2000-2001 program cost factors,minus basic cost factors, adjusted for workload and prevalence. The allocation is not recalculated after eachFTE Survey.

English for Speakers of Other Languages (ESOL): Instruction provided to Limited English Proficient(LEP) students based on their level of English language proficiency. ESOL instruction must integrate instruc-tional techniques of teaching English as a second language with the curriculum requirements of EnglishLanguage Arts.

Exceptional Student Education (ESE): In the state of Florida, ESE is the designation for special educa-tion for students with disabilities, as well as services provided to students who meet criteria for gifted eligibil-ity.

Expenditures: Decreases in net financial resources under the current resources measurement focus.

Facilities Acquisition and Construction: Consists of the activities concerned with the acquisition of landand buildings, remodeling buildings, construction of buildings and additions, initial installation or extensionof service systems and other built-in equipment, and improvements to sites.


GlossaryFederal Revenue: Revenue provided by the federal government. Expenditures made with this revenue areidentifiable as federally supported expenditures.

FEFP: The Florida Education Finance Program.

Fiduciary Funds: Used to report resources held by a government unit in a trustee or agency capacity forothers and, therefore, cannot be used to support the government’s own programs

Fiscal Services: Consists of those activities concerned with the fiscal operation of the school system. Thisfunction includes budgeting, receiving and disbursing cash, financial accounting, payroll, inventory controland internal auditing.

Fiscal Year (FY): The twelve-month period beginning July 1st and ending June 30th. Commonly referredto by the calendar year in which it ends, e.g. the fiscal year ending June 30, 2010 is Fiscal Year 2010.

Florida Comprehensive Assessment Test (FCAT): A state mandated assessment test covering readingand mathematics in grades 3-10, writing for grades 4, 8 and 10 and sciences in grades 5, and 11.

Florida Education Finance Program (FEFP): The system, established in 1973, of financing the opera-tion of Florida Public Schools. The FEFP bases funding allocations on the WFTE of students, rather thanon the number of teachers or school facilities. The purpose of the FEFP is to provide a consistent, equitablesource of funding for public education in Florida. The FEFP includes both state and local revenue. Themajor source of state FEFP revenue is sales taxes. The only source of local FEFP revenue is property taxes.

Florida Virtual School (FLVS): FLVS began as a pilot program in 1997 and is Florida’s first internet-based school. The school is open to students in all 67 Florida school districts. Public, private and homeschool students are eligible to enroll in these free courses. Students may take GED to honors to AdvancedPlacement courses. Successful completion of courses generates FTE for the Virtual School. Credits earnedthrough Virtual School are transferrable to district schools.

Food Services: Consists of those activities concerned with providing food to pupils and staff in a schoolor school system. This function includes the preparation and serving of regular and incidental meals, lunchesor snacks in connection with school activities, and the delivery of food. Food purchased and served outsidethe district’s defined Food Services program are to be charged as a purchased service of the applicablefunction.

Full Time Equivalent (FTE) Enrollment: An FTE is defined as one student in membership in an FEFPprogram or a combination of programs for 180 days and not less than 900 hours for grades 4-12, and notless than 720 hours for grades Pre-K-3. The main FTE surveys occur in October and February.

Full Time Equivalent (FTE) Position: A Full Time Equivalent Position, sometimes referred to as “FTEunit”, is equal to an individual working the full number of daily allotted hours for the full number of workdays in a work year for a given position classification.

Function: The action or purpose for which a person or thing is used or exists. Function includes theactivities or actions that are performed to accomplish the objectives of the enterprise. The activities of theschool system are classified into five broad areas: Direct Instruction, Instructional Support, General Support,Maintenance, and Community Service/Debt Service/Transfers.


GlossaryFund: An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves and equities which are segregatedfor the purpose of carrying on specific activities or attaining certain objectives.

Fund Balance: The excess of an entity’s assets over its liabilities. A negative fund balance is sometimescalled a deficit. Portions of fund balance may be committed (e.g., encumbrances) or designated (e.g., contin-gency) for specific purposes.

General Administration (Superintendent’s Office): Consists of those activities performed by the su-perintendent, deputy superintendents, area superintendents, and assistant superintendent in general directionand management of all affairs of the school system. This includes all personnel and materials in the Officeof the Superintendent.

General Fund: The fund used to account for all financial resources except those required to be accountedfor in another fund. The General Fund is supported by taxes, fees and other revenues that may be used forany lawful purpose. Also called Operating Fund.

General Obligation Bonds (GOB): When the district pledges its full faith and credit to the repayment ofthe bonds it issues, then those bonds are general obligation (G.O.) Bonds. In Florida, a G.O. Bond issue mustbe authorized by a public referendum.

General Support Services: Consists of those activities responsible for establishing policy, operating schoolsand the central administration offices and providing the essential facilities and services for the staff andpupils.

G.I.S: Geographic Information System used for the application of school attendance boundaries andprovides demographic information for future student growth projections.

Governmental Funds: These are the funds often referred to as “source and use” funds. The fund typesincluded are general, special revenue, capital projects, debt service, and special assessment.

Government Services Fund (ARRA): Another component of the ARRA Stabilization program in whichthe funds must be used for public safety and other government services, which may include assistance forelementary and secondary education and for modernization, renovation or repair of public school facilities.

Impact Fees: The County of Volusia imposes an impact fee on each new residential unit constructed forschool construction. This fee is adjusted each year per the impact fee ordinance and is completely recalcu-lated every three years.

Indirect Costs: Costs associated with, but not directly attributable to, the providing of a product orservice. These are usually costs incurred by other departments in the support of operating departments.

Individuals with Disabilities Act (IDEA): A federally funded program that provides services for stu-dents with disabilities that negatively impact educational outcomes.

Instruction & Curriculum Development Services: Activities designed to aid teachers in developing thecurriculum, preparing and utilizing special curriculum materials, and understanding and appreciating the vari-ous techniques which stimulate and motivate pupils. Included in this function are the following instructionalsupport specialists: primary, technology, learning sources, and behavioral.


Instructional Materials Allocation: An allocation to provide instructional materials such as textbooks,AV materials, computer courseware or software, manipulatives and learning laboratories that will assist inthe instruction of a subject or course.

Instructional Media Services: Consists of those activities concerned with the use of all teaching andlearning resources, including hardware and content materials. Educational media are defined as any devices,content materials, methods, or experiences used for teaching and learning purposes, including printed andnon-printed sensory materials. Included are school media centers (school libraries) and central media centeroperations.

Instructional Related Technology: Technology activities and services for the purpose of supportinginstruction.

Instructional Staff Training Services: Activities designed to contribute to the professional or occupa-tional growth and competence of members on the instructional staff during the time of their service to theschool board or school. Among these activities are workshops, demonstrations, school visits, courses forcollege credits, sabbatical leaves and travel leaves.

Instructional Support Services: Provides administrative technical (such as guidance and health) andlogistical support to facilities and enhance instruction. Instructional Support Services exist as adjuncts for thefulfillment of the behavioral objectives of the instruction functions, rather than as entities within themselves.Although some supplies and operational costs are generated in instructional support, the major concern willbe in the area of personnel.

Intergovernmental Revenue: A contribution of assets (usually cash) by one governmental unit or otherorganization to another. Typically, these contributions are made to local governments from the State andFederal governments. Grants are usually made for specified purposes.

Internal Service Fund: Funds used to account for the financing of goods or services provided by onedepartment to other departments or schools of the district, on a cost reimbursement basis. The district’sself-insured plans are accounted for as and Internal Service Fund.

K-8 Summer School: An allocation to provide instruction for students receiving basic supplemental in-struction during the 180-day term. Summer school is funded out of Supplemental Academic InstructionalCategorical.

Lease Purchase Agreement: School Boards are authorized to lease-purchase educational facilities, sites,equipment, vehicles, and buses. Prior to entering into such agreement, the Board must consider it at a publicmeeting after due notice as required by law. The term of any lease-purchase agreement shall expire on June30th of each fiscal year, but may be automatically renewed annually.

Least Restrictive Environment (LRE): A phrase used in the Individuals with Disability Education Act(IDEA) to describe the type of setting schools should provide for students with disabilities. The phrase isgenerally understood to mean that such children should be assigned to regular, rather than special, class-rooms to the extent that they can profit from being there and do not interfere too much with the educationof others. Opinions differ greatly over what this should mean for particular children, as well as for suchchildren in general.

Glossary


GlossaryLevy: To impose taxes or special assessments. The total of taxes or special assessments imposed by agovernmental unit.

Liability Insurance: Expenditures for insurance coverage of the school system, or its officers, againstlosses resulting from judgements awarded against the system. Also recorded here are any expenditures (notjudgements) made in lieu of liability insurance.

Materials and Supplies (object of expenditure): Amounts paid for items of an expendable nature thatare consumed, worn out, or items that lose their identity through fabrication or incorporation into differentor more complex units or substances. Such items as classroom supplies, repair and maintenance materials,cleaning supplies, textbooks, and office supplies are included.

McKay Scholarships: A voucher program where exceptional student education (ESE) students apply forthe “scholarships” from the Department of Education. The amount of the voucher is deducted from thepublic school district’s Florida Education Finance Program (FEFP) allocation and is sent to the privateschool the student has designated.

Mill: One thousandth of a dollar (one-tenth of a cent). The ad valorem (property tax rate) is normallystated in mills. For example, a ten mill levy would be a tax of ten dollars for every thousand dollars oftaxable assessed property value.

Millage Rate: The ad valorem (property) tax rate. See Mill.

No Child Left Behind (NCLB) Act: This is the most sweeping change made to the Elementary andSecondary Education Act since it was enacted in 1965. NCLB was signed into law by President Bush onJanuary 8, 2001. It requires all states to utilize state assessments to determine if schools have made AdequateYearly Progress (AYP) in the proficiency of all students. Four measures will be used for determining howwell schools perform: (1) AYP (2) school grade (3) individual student progress towards annual learningtargets to reach proficiency, and (4) a return or investment measure linking dollars to achievement.

Object of Expenditure: The service or commodity obtained as the result of a specified expenditure.Expenditure classifications are based upon the types or categories of goods and services purchased. Typicalobjects of expenditures include salaries, employee benefits, purchased services, materials, and capital outlay.

Operation of Plant: Consists of activities concerned with keeping the physical plant open and ready foruse. Major components of this function are utilities, including telephone service, custodial costs, and insur-ance costs associated with school buildings. Includes cleaning, disinfecting, heating, moving furniture, caringfor grounds, school crossing guards, security and other such activities that are performed on a daily, weekly,monthly, or seasonal basis. Operation of plant does not encompass repairs and replacements of facilitiesand equipment.

Program Cost Factor (Program Weight): A numeric value of the relative cost of providing an instruc-tional program. The “Base Program”, Basic Instructional Grades 4 through 8, is assigned a value of 1.000.Cost factors for other programs express how much greater or less expensive these programs are whencalculated on a statewide basis. These are relative weights, not adjustments to support actual district expen-ditures. Current practice in the FEFP is to use three years historical data to calculate the cost factors;however, this practice can be, and has been, modified on occasion to reflect legislative priorities.


GlossaryProject: The definition of an effort to accomplish a specific objective or objectives consistent with funds orresources available. Budgets and actual revenue and expenditure records may be maintained by project.

Property Insurance: Expenditures for all forms of insurance covering the loss of, or damage to, propertyof the local education agency from fire, theft, storm, or any other cause. Also included are costs forappraisals of property for insurance purposes.

Proprietary Funds: Proprietary funds may be established to account for activities in which a fee is chargedfor services. The District maintains Internal Service funds to accumulate and allocate costs internally amongthe District’s various functions. The District uses internal service funds to account for its self-insuranceprograms.

Public Education Capital Outlay (PECO): A type of capital outlay revenue distributed to districts bythe state. The primary funding source for PECO is the gross receipts tax on utilities.

Pupil Personnel Services: Those activities which are designed to assess and improve the well being ofpupils and to supplement the teaching process. These activities are classifiable under the following functions:Attendance and Social Work, Guidance Services, Health Services, Psychological Services, Parental Involve-ment, and Other Pupil Personnel Services.

Pupil Transportation Services: Transportation of the pupils to and from school activities, either betweenhome and school, school and school, or on trip for curricular or co-curricular activities. Expenditures forthe administration of pupil transportation services are recorded in this account, together with other pupiltransportation expenses.

Purchase Order: A document that authorizes the purchase of specified merchandise or the rendering ofcertain services and the charge for them.

Purchased Services (object of expenditure): Amounts paid for personal services rendered by personnelwho are not on the payroll of the district school board, and other services which the Board may purchase.Examples are the costs of repair and maintenance services (not materials), certain utilities, rentals, communi-cations, training, travel, legal and fiscal services.

Remediation Reduction: A performance based incentive for current 9-12 grade students. This allocationis based on placement test scores and is used to enhance the Math and English curricula.

Reading Program: The Legislature provided $111.5 million for a K-12 comprehensive, district-widesystem of research-based reading instruction. The amount of $95,383 shall be allocated to each district andthe remaining balance shall be allocated based on each district’s proportion of the state total K-12 basefunding.

Required Local Effort (RLE): The combination of ad valorem (property) taxes which the school districtis required to impose in order to receive state FEFP funds.

Response to Intervention (RTI): The practice of providing high-quality instruction/intervention matchedto students’ needs and using learning rate over time and level of performance to make educational decisions.

Revenue Anticipation Notes: These notes may be issued by the District in anticipation of the receipt of


Glossarycurrent funds. These notes may not exceed one year, but may be extended on a year to year basis for a totalof five years. These obligations may not exceed one-fourth of the District’s tax revenue for operations forthe preceding year.

Revenue Bonds: When a government issues bonds that do not pledge the full faith and credit of thejurisdiction, it issues limited liability revenue bonds. Typically, pledges are made to dedicate one specificrevenue source to repay these bonds. In Florida, revenue bonds do not require voter approval.

Rolled-Back Rate: A calculation mandated by the state which produces a fictitious ad valorem (property)tax rate for comparison purposes. This rolled-back rate is the rate that would generate the same amount ofrevenue in the new fiscal year as was produced in the previous fiscal year, less new construction and otheradjustments.

Southern Association of Colleges and Schools Council on Accreditation and School Improvement(SACS CASI): A regional accreditation agency for over 13,000 public and private educational institutionsranging from preschool to college level in the Southern United States.

Safe Schools: An allocation based on FTE and the latest official Florida Crime Index. Allowable expen-ditures include middle school after school programs, alternative school programs for adjudicated youth, andother improvements to enhance the learning environment.

Salaries (object of expenditure): Amounts paid to employees of the school system, including personnelunder written contract substituting for those in permanent positions. Costs include salaries, overtime, supple-ments, and other direct payments to employees.

Sales Tax Revenue: On October 9, 2001, the voters of Volusia County approved a referendum adoptinga half-cent sales tax for fifteen years, effective January 1, 2002, to fund the Volusia County School DistrictBoard approved ten-year plan to construct certain identified educational facilities.

SBE/COBI Bonds: State Board of Education/Capital Outlay Bond Indebtedness Bonds issued by thestate on behalf of a local school district.

School Administration: Provides the responsibility of directing and managing the operation of a particu-lar school. It includes the activities performed by the principal, assistant principal, and other assistants ingeneral supervision of all operations of the school, evaluations of staff members of the school, assignmentof duties to staff members, supervision and maintenance of the records of the school, and coordination ofschool instructional activities with instructional activities of the school system.

School Advisory Counsel (SAC): SAC is an elected counsel of parents, school staff, and communityrepresentatives at each school who evaluate the needs of their school and develop and monitor the SchoolImprovement Plan. The SAC composition must reflect the demographics of the school and at least 51% ofits members must not be persons employed at the school.

School Board: Consists of the activities of the elected or appointed body which has been created accord-ing to state law and vested with responsibilities for educational activities in a given administrative unit. Alsoincluded here are expenses of Board Attorney and other legal services, independent auditors, internal audi-tors that report directly to the Board, negotiators, lobbyists, etc.

School Improvement Plan: This is a plan to improve student performance at an individual school. These


plans, designed to implement state education goals, Sunshine State Standards, and District Strategic PlanGoals are based on a needs assessment and include goals, baseline data, indicators of student progress,strategies, action plans, and evaluation procedures. All School Improvement Plans must be approved bythe School Board.

School Recognition Money: A program providing increased autonomy and financial awards to schoolsthat have sustained high student performance or that demonstrate substantial improvement in studentperformance. The A+ legislation greatly expanded the program and standardized criteria for awards. Infiscal year 2009-2010, each qualifying school receives an allocation of $75 per student from the “Lottery”trust fund.

School Way Cafe (SWC): Consists of those activities concerned with providing food to pupils andstaff in a school or school system. This function includes the preparation and serving of regular andincidental meals, lunches or snacks in connection with school activities, and the delivery of food. Foodpurchased and served outside the district’s defined Food Services program are to be charged as a pur-chased service of the applicable function. (Also referred to as Food Services).

School Wide Budget: Allocations budgeted in departments for school level purposes (e.g., musicalinstrument repair, adjunct classrooms, etc.).

Self Insurance Funds: Funds used to account for and finance uninsured risks of loss for workers’compensation, property, liability and fleet claims.

Sparsity Supplement: Additional funds are provided to small districts in order to recognize that thereare certain costs which are necessary to all districts; however, larger districts are more easily able to absorbthese costs (economy of scale).

Special Revenue Fund: A fund used to account for the proceeds of specific revenue sources (otherthan special assessments, expendable trusts, or for major capital projects) that are legally restricted toexpenditures for specific purposes. In the School District of Volusia County, most federal funds and thefood service program are treated as special revenue funds.

Special Revenue Bonds (SRB): The State of Florida Constitution and Statutes give the school districtauthorization to bond special reoccurring revenues. These SRBs are limited and special obligations of theschool board payable solely from and secured by a prior lien upon and pledge of the proceeds receivedby the Board from the levy and collection of a one-half cent discretionary sales surtax. The bonds andthe indebtedness evidenced, thereby, do not constitute a lien upon any property of the Board or District,but constitute a lien only on the pledged funds as provided in the Bond Resolution. The levy of the surtaxmust be approved by a referendum of the electors of Volusia County.

Statute: A formal, written law of a country or state written and enacted by its legislative authority,perhaps to then be ratified by the highest executive in the government, and finally published.

Summer Reading Allocation: An allocation which provides additional instruction to targeted studentsin grade 3 who were retained and to give remediation to students in grade 12 who did not pass FCAT.

Supplemental Academic Instruction (SAI): A state categorical which provides supplemental aca-demic instruction services to students in grades K-12. Supplemental academic instruction strategies may

Glossary


include, but are not limited to, modified curriculum, reading instruction, after-school instruction, tutoring,mentoring, class size reduction, extended school year, intensive skills development in summer school, andother methods of improving student achievement.

Tax Anticipation Note (TAN): A short term debt issued by a qualified entity for the purpose of improv-ing cash flow. The maximum maturity is one year and repayment is based on specific future tax collection ofthe municipality.

Teacher Lead Program: A categorical program to provide each classroom teacher with additional fundsto purchase classroom materials and supplies.

Teacher Training Allocation: A categorical to provide for professional growth of instructional personnelthat aligns in-service activities with school improvement and student achievement plans.

Title I: A federally funded program designed to ensure that all students in poverty situations have an equalopportunity to achieve in the areas of reading, writing and mathematics.

Transportation Allocation: A categorical to provide transportation of students to and from school. Thegoverning body of a charter school may provide transportation through an agreement or contract with thedistrict school board, a private provider, or with parents.

TRIM Act: The “Truth in Millage” Act, incorporated in Florida Statues 200.065, requires that propertyowners be notified by mail of the proposed property taxes for the next fiscal year based on “tentative”budgets approved by the School Board, county, municipalities, and other taxing districts. The TRIM Act alsoincludes specific requirements for newspaper advertisements of budget public hearings, and the content andorder of business of the hearings.

Unweighted FTE: Refers to the number of Full Time Equivalent students prior to being mulitplied by thecost factor of the instructional program to which the FTE (student) is assigned.

Varying Exceptionalities (V.E.): A term used by Exceptional Student Education indicating a class serv-ing students with disabilities (SWD) with different exceptionalities.

Weighted FTE: The amount of survey-determined FTE for a program, multiplied by that program’s costfactor, yields the amount of weighted FTE.

Glossary

2009-2010 Approved Operating Budget Services/0910...• Ted Petrucciani, Hinson Middle School principal, was named “Outstanding Principal of the Year” by the Florida PTA for his

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