The School District of Osceola County, Florida EducaƟon which inspires all to their highest potenƟal AN EQUAL OPPORTUNITY EMPLOYER School Board Members Tim Weisheyer, Chair Kelvin Soto, Vice Chair Jay Wheeler Clarence Thacker Ricky Booth Melba Luciano Superintendent Todd Seis Chief Business & Finance Officer Jose Gonzalez Director of Budget School Board MeeƟng July 14, 2015
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The School District of Osceola County, Florida
Educa on which inspires all to their highest poten al
AN EQUAL OPPORTUNITY EMPLOYER
School Board Members
Tim Weisheyer, Chair
Kelvin Soto, Vice Chair
Jay Wheeler
Clarence Thacker
Ricky Booth
Melba Luciano
Superintendent
Todd Seis
Chief Business & Finance Officer
Jose Gonzalez
Director of Budget
School Board Mee ng
July 14, 2015
A Letter from the Superintendent
The 2015-2016 school year marks an exciting time for the Osceola School District. Our district continues
to maintain a strategic focus on providing the highest quality of educational experience for all children
within a framework of economic responsibility to the citizens of Osceola County. It is through the
strongest collaboration among staff, students, parents, School Board members, and the community that
we will take student achievement to new heights this year.
As we work towards continuous improvement, I firmly believe that all students are capable of learning and
achieving high standards. Hundreds of stakeholders have joined me in providing input into the goals that will
drive our efforts this school year: 1. Increase student achievement in every school, as measured by statewide assessments, resulting in
improvement in school grades, learning gains, and graduation rates.
2. Use technology to increase student achievement, communication, assessment, and overall productivity.
3. Employees will attend professional development that is aligned with the district and school goals in order toenhance student achievement and their professional growth.
4. Cultivate and communicate a safe and positive environment for students, parents, staff, and community.
5. Ensure that resources are allocated to achieve maximum student success while complying with legalrequirements and maintaining the long-term financial health of the District.
Our commitment to preparing our students for college and careers is unwavering, and engaging our
community for the purpose of increased student achievement has never been more important. For more
information about our fully-accredited school district, please visit us online at www.osceola.k12.fl.us. I also
encourage you to visit our schools to see first-hand the outstanding offerings and learning environments that
are in place to contribute to all of our students’ successes.
Sincerely,
Melba Luciano Superintendent
School District of Osceola County 817 Bill Beck Blvd. Kissimmee, Florida 34744
407-870-4600
SCHOOL INSTRUCTION AND SUPPORT 396,378,320$
Instruction 303,119,928$ Pupil Personnel Services 22,310,471 Instructional Media Services 4,688,675 Instructional and Curriculum Development Services 10,869,531 Instructional Staff Training Services 5,600,544 Instruction Related Technology 4,082,469 School Administration 23,402,382 Pupil Transportation Services 22,304,320 OPERATIONS 46,827,997 Facilities Acquisition and Construction 2,637,316 Food Services 76,275 Operation of Plant 35,093,741 Maintenance of Plant 9,020,665 OTHER 22,210,300 School Board 2,196,653 General Administration 1,412,291 Fiscal Services 2,233,471 Central Services 7,634,077 Administrative Technology Services 4,380,085 Community Services 4,278,723 Debt Services 75,000
Operating Budget by Category
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLDISTRICT OVERVIEW ‐ 2015‐16
Tax Millage & Levy - Historical and Projected I-12
FEFP Funding Comparison I-13
FEFP Components I-14
Total and Per FTE Funding - Historical and Projected I-19
Historical Base Student Alloca on Analysis I-20
Policy for Expenditure of Lo ery Funds I-21
RESOLUTIONS
Resolu on Adop ng Tenta ve Millage Rates R-2
Resolu on Adop ng Tenta ve Budget R-3
ADVERTISEMENTS
Sample No ce of Budget Hearing A-2
Sample No ce of Proposed Tax Increase A-3
Sample Budget Summary Ad A-4
Sample No ce for School Capital Outlay A-5
I ‐ GENERAL FUND 100
General Fund Narra ve 1-2
Long Range Forecast 1-3
General Fund Budget Summary 1-4
Es mated Revenues and Beginning Fund Balance 1-5
Es mated Revenue Detail 1-6
Appropria ons and Ending Fund Balance 1-7
Line Item Budget Alloca ons 1-8
II ‐ DEBT SERVICE FUND 2XX
Debt Service Fund Narra ve 2-2
Es mated Revenues and Beginning Fund Balance 2-3
Appropria ons and Ending Fund Balance 2-4
Es mated Revenues and Appropria on by Fund 2-5
Future Debt Service Payments 2-7
Debt Capacity Analysis 2-9
TABLE OF CONTENTS
2015‐16 PROPOSED TENTATIVE BUDGET
III ‐ CAPITAL PROJECTS FUND 3XX
Capital Projects Fund Narra ve 3-2
Capital Revenue - Historical and Projected 3-3
Proposed Five Year Capital Plan 3-4
Es mated Revenues and Beginning Fund Balance 3-7
Appropria ons and Ending Fund Balance 3-8
Es mated Revenues by Fund 3-9
Appropria ons by Fund 3-11
Technology Infrastructure Carryover 3-13
Technology Infrastructure New Items 3-14
Cyclical Capital Carryover 3-15
Cyclical Capital Renewal New Items 3-18
IV ‐ SPECIAL REVENUE FUND 4XX
Special Revenue Fund Narra ve 4-2
Combined Special Revenue Funds
Es mated Revenues and Beginning Fund Balance Summary 4-3
Appropria ons and Ending Fund Balance Summary 4-4
Special Revenue Fund ‐ Food Service
Es mated Revenues and Beginning Fund Balance Summary 4-5
Appropria ons and Ending Fund Balance Summary 4-6
Special Revenue Fund ‐ Other
Es mated Revenues and Beginning Fund Balance Summary 4-7
Appropria ons and Ending Fund Balance Summary 4-8
Es mated Revenues and Beginning Fund Balances by Fund 4-9
Appropria ons and Ending Fund Balances by Fund 4-10
Special Revenue Fund ‐ ARRA Stabiliza on/S mulus
Es mated Revenues and Beginning Fund Balance Summary 4-11
Appropria ons and Ending Fund Balance Summary 4-12
Es mated Revenues and Beginning Fund Balances by Fund 4-13
Appropria ons and Ending Fund Balances by Fund 4-14
V ‐ INTERNAL SERVICE FUND 7XX
Internal Service Fund Narra ve 5-2
Combined Internal Service Funds
Es mated Revenues and Beginning Net Assets 5-3
Appropria ons and Ending Net Assets 5-4
Health and Life Insurance Trust Fund
Es mated Revenues and Beginning Net Assets 5-5
Appropria ons and Ending Net Assets 5-6
Casualty Insurance Loss Fund
Es mated Revenues and Beginning Net Assets 5-7
Appropria ons and Ending Net Assets 5-8
2015-16 Insurance Rates 5-9
Board Contribu on for Health Insurance - Historical and Projected 5-10
INTRODUCTION
DATE DAY DESCRIPTION
06/02/15 Tuesday Budget Workshop - General and Capital Funds, 5:30 PM
07/01/15 Wednesday Property Appraiser Certifies Taxable Value on Form DR-420S.
07/14/15 Tuesday Board Meeting - Tentative Budget Presented to Board
07/17/15 Friday DOE Certifies RLE Tax Rate and Releases 2nd FEFP Calculation
07/26/15 Sunday Advertise to Adopt Tentative Budget
07/28/15 Tuesday Public Hearing to Adopt Tentative Budget and Millage, 5:30 PM
07/29/15 Wednesday Form DR 420S to Property Appraiser
07/31/15 Friday Adopt Budget in TERMS
08/24/15 Monday Property Appraiser Mails out Proposed Tax Notices
08/28/15 Friday AFR Complete
09/11/15 Friday Cost Report Due
09/15/15 Tuesday Public Hearing to Adopt Final Budget and Millage, 5:30 PM
09/18/15 Friday ESE 524 to Property Appraiser, Tax Collector and DOR
09/18/15 Friday District Summary Budget Online and Supporting Documents to DOE
10/14/15 Wednesday Compliance Package to Dept. of Revenue, including DR 487 and DR 422
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLORIDABUDGET TIMELINE - 2015-16
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BUDGET CONVENTIONS
ASSIGNED FUND BALANCE:
Unrestricted fund balance in the General Fund is assigned for the following purposes in the priority listed. Any remaining fund balance is unassigned. Items 1 and 2 are included as carryover appropriations each year.
1. Assigned for Contract Commitments – The amount needed to pay the balance ofoutstanding purchase orders
2. Assigned for Carryover Appropriations – The unspent balances in specific programs thatcarry forward due to internal policy rather than external requirements, e.g. facility usefees
3. Assigned for Projected Operating Deficit – To fund the projected operating deficit for thenext year
NON‐SALARY BUDGETS:
Schools are allocated non‐salary funds on a per student basis. These are budgeted at the school’s discretion to cover non‐salary operating costs of the school and may be moved between accounts as necessary. Allowable expenses include supplies, equipment, substitutes, overtime, travel, repairs, and communications.
Departments are allocated non‐salary funds on a per employee basis. These are budgeted at the department’s discretion to cover non‐salary operating costs of the department and may be moved between accounts as necessary. Allowable expenses include supplies, equipment, overtime, travel, and communications.
Other non‐salary budgets in the General Fund are controlled by project number and restricted for designated purposes. These budgets are controlled by the Budget Department and cannot be changed by schools or departments. Expenses from these budgets are reviewed to ensure reasonableness, allowability and compliance with the designated purpose. Examples of these non‐salary budget appropriations are the Comprehensive Reading Allocation, Instructional Materials Allocation, Supplemental Academic Instruction (SAI) funding and line items.
Non‐salary budgets for grants in the Special Revenue fund are managed by project managers in the department that receives the grant. The Grant Management Department monitors the reasonableness and allowability of expenses from these budgets and ensures compliance with applicable Federal, State and local regulations.
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OVERTIME:
Overtime is recorded in three different categories:
Straight overtime for hours worked between the employee’s regularly scheduled hoursper week (37.5 hours for most employees, 25 hours for bus drivers and attendants) and40 hours per week.
Extra pay for time worked in a different assignment than the employee’s normal job.
Time and one half overtime for hours worked over 40 hours per week.
Overtime is normally not included in salary budgets, but is paid from the non‐salary allocations of schools and departments. The average salary for bus drivers and attendants, however, includes overtime and is included in the original salary budget.
REIMBURSEMENTS:
Reimbursements frequently occur within the budget when salary or non‐salary expenditures originally occur in one fund or department and are later charged to another fund or department either directly or as an overhead cost allocation. In these cases, reimbursement accounts are normally used in the fund or department where the original charge occurred in order to maintain tracking of the original cost. Such cost reimbursements would allow the gross expenditures in a fund or department to exceed the budget by the amount of the expenditures reallocated to other funds or departments. The net expenditures in every fund or department will be covered by the appropriations approved by the Board. Reimbursements typically occur, for example, in the Transportation department for field trips charged to schools, in the Facilities and Maintenance department for costs later charged to capital projects, and in other departments for overhead costs allocated to charter schools.
RESTRICTED FUND BALANCE:
The unspent balances in Federal, State, and local grant programs are restricted by external authorities for specific purposes. These are reported as restrictions of beginning fund balance and included as carryover appropriations in the current year.
RESTRICTED NET ASSETS:
In the Internal Service Fund, the balance of unspent appropriations is restricted for the administration and support of the District’s group health and life self‐insurance and the casualty insurance programs. These amounts are reported as restricted net assets.
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SALARY BUDGETS:
Salary budgets include salaries, FICA, retirement, and board insurance contributions for all allocated positions.
Position allocations and salary budgets are controlled by the Budget Department and cannot be changed by schools or departments. There must be an allocated position for anyone to be hired and paid.
The cost per allocated position is based on the actual current salary of the employee assigned to that position. The cost of vacant positions is estimated based on the average salaries of employees currently filling similar positions. Bus drivers and bus attendants are budgeted at average cost per person in the prior year, including overtime.
UNASSIGNED FUND BALANCE:
Unassigned fund balance in the General Fund is allocated for the following purposes in the priority listed.
1. Unassigned – 6% Minimum per Board – Six percent (6%) of the total of revenues andincoming transfers in the General Fund per direction of the School Board
2. Unassigned Fund Balance – All remaining fund balance
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BUDGET SUMMARY ‐ ALL FUNDS
SCHOOL DISTRICT OF OSCEOLA COUNTY, FLORIDA
FISCAL YEAR 2015‐16
PROPOSED MILLAGE LEVIES SUBJECT TO 10‐MILL CAP:
5.1140 0.0000
Operating or Capital Not to 0.00001.5000 0.0000 Exceed 2 Years0.7480 (Operating) Debt Service 0.0000
0.0000 7.3620
GENERAL SPECIAL DEBT CAPITAL INTERNAL PERMANENT TOTAL ALL
ESTIMATED REVENUES: FUND REVENUE SERVICE PROJECTS SERVICE FUND FUNDS
Federal sources 500,000 77,087,555 2,177,523 79,765,078
State sources 296,746,566 424,000 1,617,717 2,975,904 301,764,187
Local sources 132,807,173 2,774,000 12,909,399 56,839,894 57,098,746 262,429,212
TOTAL SOURCES $430,053,739 $80,285,555 $16,704,639 $59,815,798 $57,098,746 $0 $643,958,477
Transfers In 13,519,741 20,890,665 5,530,357 39,940,763
Fund Balances/Reserves/Net Assets 63,746,363 9,050,888 9,827,716 47,329,780 21,986,067 151,940,814
SECTION I : COMPLETED BY PROPERTY APPRAISER. SEND TO SCHOOL DISTRICTCurrent year taxable value of real property for operating purposes1. $ (1)
2. Current year taxable value of personal property for operating purposes $ (2)
3. Current year taxable value of centrally assessed property for operating purposes $ (3)
4. Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3) $ (4)
5.
Current year net new taxable value (Add new construction, additions, rehabilitativeimprovements increasing assessed value by at least 100%, annexations, and tangiblepersonal property value over 115% of the previous year's value. Subtract deletions.) $ (5)
6. Current year adjusted taxable value (Line 4 minus Line 5) $ (6)
7. Prior year FINAL gross taxable value from prior year applicable Form DR-403 Series $ (7)
8.Does the taxing authority levy a voted debt service millage or a millage voted for 2 yearsor less under s. 9(b), Article VII, State Constitution?(If yes, complete and attach form DR-420DEBT, Certification of Voted Debt Millage.)
Yes No (8)
SIGN
HERE
Property Appraiser Certification I certify the taxable values above are correct to the best of my knowledge.
Signature of Property Appraiser : Date :
SECTION II : COMPLETED BY SCHOOL DISTRICTS. RETURN TO PROPERTY APPRAISERLocal board millage includes discretionary and capital outlay.
9. Prior year state law millage levy: Required Local Effort (RLE) (Sum of previous year's RLE andprior period funding adjustment)
per $1,000 (9)
10. Prior year local board millage levy (All discretionary millages) per $1,000 (10)
11. Prior year state law proceeds (Line 9 multiplied by Line 7, divided by 1,000) $ (11)
12. Prior year local board proceeds (Line 10 multiplied by Line 7, divided by 1,000) $ (12)
13. Prior year total state law and local board proceeds (Line 11 plus Line 12) $ (13)
14. Current year state law rolled-back rate (Line 11 divided by Line 6, multiplied by 1,000) per $1,000 (14)
15. Current year local board rolled-back rate (Line 12 divided by Line 6, multiplied by 1,000) per $1,000
16. Current year proposed state law millage rate (Sum of RLE and prior period funding adjustment) per $1,000
(15)
(16)
A.Capital Outlay B. Discretionary Operating
C. Discretionary Capital Improvement
D. Use only with instructions from the Department of Revenue
Continued on page 2
E. Additional Voted Millage
17.
Current year proposed local board millage rate (17A plus 17B, plus 17C, plus 17D, plus 17E) per $1,000
(17)
OSCEOLA2015
100,539,275
2.1463
4.8951
20,538,554,240
✔
0.0000
4,493,484
44,082,756
2.2480
Electronically Certified by Property Appraiser 6/29/2015 11:17 AM
591,378,765
2.2480
19,746,221,919
19,609,766,981
5.1140
0.7480
SCHOOL DISTRICT OF OSCEOLA COUNTY
144,622,031
1.5000
21,129,933,005
1,379,217,602
0.0000
5.1270
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DR-420S R. 5/13 Page 2
Name of School District :
18. Current year state law proceeds (Line 16 multiplied by Line 4, divided by 1,000) $ (18)
19. Current year local board proceeds (Line 17 multiplied by Line 4, divided by 1,000) $ (19)
20. Current year total state law and local board proceeds (Line 18 plus Line 19) $ (20)
21. Current year proposed state law rate as percent change of state law rolled-back rate(Line 16 divided by Line 14, minus 1, multiplied by 100)
% (21)
22. Current year total proposed rate as a percent change of rolled-back rate{[(Line 16 plus Line 17) divided by (Line 14 plus Line 15)], minus 1}, multiplied by 100
% (22)
Final public budget hearing
Date : Time : Place :
S I G N
H E R E
Taxing Authority CertificationI certify the millages and rates are correct to the best of my knowledge. The millages comply with the provisions of s. 200.065, F.S.
Signature of Chief Administrative Officer : Date :
Title : Contact Name And Contact Title :
Mailing Address : Physical Address :
City, State, Zip : Phone Number : Fax Number :KISSIMMEE, FL 34744
108,058,477
817 BILL BECK BLVD
47,500,089
817 Bill Beck Boulevard, Kissimmee, FL 34744-44955:30 PM
407.518.2906
9/15/2015
155,558,567
4.47
4.55
ADMINISTRATION CENTER
407.870.4823
TODD SEIS, CHIEF BUSINESS & FINANCE OFFICERMELBA LUCIANO, SUPERINTENDENT
59 Total Local Funding 110,265,431 119,374,241 9,108,810 8.26%
60 Total State and Local Funding 388,292,606 407,498,788 19,206,182 4.95%
61 $ Per Unweighted FTE Total 6,629.67 6,822.27 192.60 2.91%
62 $ Per Weighted FTE Total 6,134.39 6,298.51 164.11 2.68%
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FLORIDA EDUCATION FINANCE PROGRAM (FEFP)
COMPONENTS
ADJUSTMENTS:
The Department of Education is authorized to make prior year adjustments in the allocation of funds to a district for adjudication of litigation, arithmetical errors, assessment roll change, FTE student membership errors, or allocation errors revealed in an audit report. If state revenue collections are not sufficient to fund the amount appropriated for the FEFP, a special session may be held to reduce the appropriation and allocations. If the program calculates an amount that exceeds the appropriation, a proration of available funds will be deducted from districts’ calculated funding in proportion to each district’s relative share of state and local FEFP dollars. This procedure preserves equity in the distribution of available dollars.
BASE STUDENT ALLOCATION:
The Base Student Allocation from state and local funds is determined annually by the Legislature and is a component in the calculation of Base Funding. For the 2015‐16 fiscal year, the base student allocation is $4,080.59.
BASE FUNDING:
Base Funding is derived from the product of the weighted FTE (WFT E) students, multiplied by the Base Student Allocation and the District Cost Differential. For the 2015‐16 fiscal year, the Base Funding per WFTE is $4,019.38.
CATEGORICAL PROGRAM FUNDS:
Categorical program funds are added to the FEFP allocation that is distributed to districts. Currently, class size reduction is the sole categorical program. As a result of the voter‐approved amendment to Article IX, Section 1, of the Florida Constitution, regarding class size reduction, additional operating and capital outlay funds were appropriated to assist districts in their efforts to not exceed the class size maximums. Beginning with the 2010‐11 school year, Florida classrooms may have no more than 18 students in grades PK‐3, 22 students in grades 4‐8, and 25 students in grades 9‐12. The 2011 legislature amended Section 1003.03, Florida Statutes (F.S.), (Section 15, Chapter 2011‐55, Laws of Florida), by providing class size flexibility to schools that enroll students after the October student membership survey. If a district school board determines that it is impractical, educationally unsound, or disruptive to student learning,
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students may be temporarily assigned to a class that exceeds the maximums cited above. Up to three students may be assigned to a teacher in grade group K‐3. Up to five students may be assigned to a teacher in grade groups 4‐8 and 9‐12. The district school board must develop a plan that provides that the school will be in full compliance by the next October student survey.
DEPARTMENT OF JUVENILE JUSTICE (DJJ):
The total K‐12 weighted full‐time equivalent student membership in juvenile justice education programs in each school district shall be multiplied by the amount of the state average class‐size reduction factor multiplied by the district’s cost differential. An amount equal to the sum of this calculation shall be allocated in the FEFP to each school district to supplement other sources of funding for students in juvenile justice education programs.
DECLINING ENROLLMENT SUPPLEMENT:
The declining enrollment supplement is determined by comparing the unweighted FTE (UFTE) for the current year to the UFTE of the prior year. In those districts where there is a decline in UFTE, 25 percent of the decline is multiplied by the prior‐year base funding per UFTE.
DISTRICT COST DIFFERENTIAL:
Section 1011.62(2), F.S., requires the Commissioner to annually compute district cost differentials (DCDs) by adding each district’s Florida Price Level Index for the most recent three years and dividing the sum by three. The result is multiplied by 0.800, and 0.200 is added to the product to obtain the DCD. For the 2015‐16 fiscal year, the DCD is 0.9850.
This allocation provides funding to support the additional cost for exceptional education students that are identified for services in program levels 111, 112, or 113. Funding is calculated based on a different methodology for exceptional students that are in a support level of 4 or 5.
FLORIDA DIGITAL CLASSROOMS ALLOCATION:
H.B. 5101 created the Florida Digital Classrooms Allocation to support efforts to improve student performance outcomes by integrating technology in classroom teaching and learning. The District must adopt a district digital classrooms plan and submit the plan to the department of education for approval.
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FLORIDA TEACHERS CLASSROOM SUPPLY ASSISTANCE:
Pursuant to Section 1012.71, F.S., these funds are to be used only by classroom teachers for the purchase of classroom instructional materials and supplies for use in teaching students. The Florida Teachers Lead Program appropriation provides an allocation to each school district based on the prorated total of each school district’s share of the total K‐12 unweighted FTE student enrollment.
INSTRUCTIONAL MATERIALS:
The Instructional Materials allocation provides for core subject instructional materials, as well as library/media materials and science lab materials. The funding supports Florida's Next Generation Sunshine State Standards and a learning environment conducive to teaching and learning using appropriate educational materials. These funds are allocated to provide growth and maintenance funding for each District school, purchase dual enrollment textbooks, library/media and science lab materials, and to cover the cost of district‐wide textbooks adoptions.
Effective July 1, 2014, districts must spend at least 50% of this allocation to purchase digital instructional materials.
READING PROGRAM:
The Reading Program is designed to create a K‐12 comprehensive, district‐wide system of research‐based reading instruction. The District uses these funds for Reading Coach salaries, summer reading camp and other reading‐based professional development.
REQUIRED LOCAL EFFORT:
The district required local effort is subtracted from the state and local FEFP dollars. This is the amount of required local effort that each district must provide to participate in the Florida Education Finance Program. The Commissioner computes and certifies the required local effort millage rate for each district. For the current fiscal year FEFP calculation, each district’s contribution for required local effort is the product of the certified mills times 96 percent of the district’s taxable value for school purposes. Section 1011.62(4), F.S., directs the Commissioner to adjust required local effort millage rates if the millage would produce more than 90 percent of a district’s total FEFP entitlement.
The Department of Revenue provides the Commissioner with its most recent determination of the assessment level of the prior year’s assessment roll for each district and for the state. A millage rate is computed based on the positive or negative variation of each district from the state average assessment level. The millage rate resulting from application of this equalization factor is added to the state average required local effort millage. The sum of these two rates becomes each district’s certified required local effort millage.
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SAFE SCHOOLS:
The Safe Schools allocation shall be used to promote and create a safe learning environment for children to development and learn. The funds are to be allocated so that each district is guaranteed a minimum amount of funding. If there is a remaining appropriation, 67 percent shall be allocated based on the latest official Florida Crime Index provided by the Department of Law Enforcement, and 33 percent shall be allocated based on each district’s share of the state’s total unweighted student enrollment. In the School District of Osceola County, this allocation is used to provide School Resource Officers at each school.
SCHOOL RECOGNITION PROGRAM FUNDS & DISCRETIONARY LOTTERY:
The state legislature has the authority to appropriate for school recognition funds and district discretionary lottery funds. The first priority is to fund the Florida School Recognition Program, which is authorized by Section 1008.36, F.S. The Florida School Recognition Program provides monetary awards to schools that earn an “A” grade, improve at least one performance grade from the previous year, or sustain the previous year’s improvement of more than one letter grade. The funds can be used for nonrecurring bonuses to the faculty and staff, nonrecurring expenditures for educational equipment or materials, or for temporary personnel to assist the school in maintaining or improving student performance. The District will receive $1.96 million in School Recognition funding for 2015‐16 and $571,313 in discretionary lottery dollars.
SPARSITY SUPPLEMENT:
The FEFP recognizes the relatively higher operating cost of smaller districts due to sparse student population. This index is computed by dividing the FTE of the district by the number of permanent senior high school centers (not to exceed three). By Appropriations Act proviso, participation is limited to districts of 20,000 or fewer FTE.
STUDENT TRANSPORTATION:
The Student Transportation allocation provides for safe and efficient transportation services in school districts to support student learning. The formula for allocating the funds is outlined in Section 1011.68, F.S., and contains the following provisions in the state allocation for student transportation: 1) students with special transportation needs earn a higher rate of funding than base students; 2) base funding for each district is established by the district's proportionate share of the total statewide students eligible for transportation; and 3) indices are applied that modify the base funding amount to reward more efficient bus utilization, compensate for rural population density, and adjust funding based on the cost of living. The funds are to be distributed based on the formula in Section 1011.68, F.S.
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SUPPLEMENTAL ACADEMIC INSTRUCTION:
The Supplemental Academic Instruction (SAI) component of the FEFP formula provides for additional funding to pay for supplemental and remedial instruction. The District’s SAI allocation supports the cost of remediation programs at each school, district‐wide professional development, the Elementary Swim Program, ESE summer school and other curriculum enhancement and assessment tools.
Part of this funding, together with funds provided through the research‐based reading instruction allocation and other available funds, shall be used by districts with one or more of the 300 lowest performing schools based on the state reading assessment to provide an additional hour of instruction beyond the normal school day for each day of the entire school year for intensive reading instruction for the students in each of these schools. Students enrolled in these schools who have level 5 reading assessment scores may choose to participate in the additional hour of instruction on an optional basis.
VIRTUAL EDUCATION CONTRIBUTION:
The virtual education contribution shall be allocated pursuant to the formula provided in Section 1011.62(11), F.S. The contribution for the 2015‐16 fiscal year is based on $5,230 per FTE student in virtual programs.
0.748 MILLS DISCRETIONARY COMPRESSION:
If any school district levies the full 0.748 mill levy and it generates an amount of funds per unweighted FTE (UFTE) that is less than the state average amount per UFTE, the school district shall receive a discretionary millage compression supplement that, when added to the funds generated by the district’s 0.748 mill levy, shall be equal to the state average as provided in Section 1011.62(5), F.S.
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2008‐09 End 2009‐10 End 2010‐11 End 2011‐12 End 2012‐13 End 2013‐14 End 2014‐15 4th 2015‐16 ConfTotal Funding 342,737,128 348,208,369 354,653,303 328,058,898 345,639,365 373,647,023 388,292,606 407,498,788$ Per Student 6,711 6,767 6,705 6,054 6,185 6,528 6,630 6,822UWFTE 51,071 51,459 52,893 54,193 55,881 57,239 58,569 59,731
Total FEFP Funding
FEFP Revenue Per Student
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLORIDATOTAL AND PER FTE FUNDING ‐ HISTORICAL AND PROJECTED OVERVIEW ‐ FROM 2009 TO 2016
320,000,000
340,000,000
360,000,000
380,000,000
400,000,000
420,000,000
2008‐09 End 2009‐10 End 2010‐11 End 2011‐12 End 2012‐13 End 2013‐14 End 2014‐15 4th 2015‐16 Conf
5,000
5,500
6,000
6,500
7,000
2008‐09 End 2009‐10 End 2010‐11 End 2011‐12 End 2012‐13 End 2013‐14 End 2014‐15 4th 2015‐16 Conf
The consumer price index (CPI) is the most widely used measure of consumer price changes. The CPI measures the average change over time in the prices paid by urban consumers for goods and services. The Bureau of Labor Statistics (BLS) of the U.S. Department of Labor collects the CPI price information and calculates the CPI statistics.
SOH CPI ‐ Save Our Home CPI is the amount stated in Section 193.155(1), F.S., that stipulates the allowable annual increase in assessed property value for homestead exempt property.
The Base Student Allocation from state and local funds is determined annually by the Legislature and is a component in the calculation of Base Funding.
Base Funding is derived from the product of the weighted FTE (WFTE) students, multiplied by the Base Student Allocation and the District Cost Differential.
Enhancement for the year 2015-16 is defined as the expenditure of the District Discretionary Lottery Dollars for the following purposes:
THE AMOUNT OF DISCRETIONARY LOTTERY FUNDS = $ 210,382THE AMOUNT OF DISCRETIONARY LOTTERY FUNDS = $ 210,382
THE AMOUNT OF SCHOOL RECOGNITION FUNDS = $ 1,483,702THE AMOUNT OF SCHOOL RECOGNITION FUNDS = $ 1,483,702
1. To provide school recognition funds to qualifying schools;2. To provide up to $5 per UFTE, if funds are available, in school
improvement funds to be allocated by the School Advisory Committee;
3. To continue programs which were previously funded through state funds;
4. To supplement partially funded state program dollars; 5. To provide start up supplies, books and equipment for new
facilities and programs.
POLICY FOR EXPENDITURE OF LOTTERY FUNDS – 2015-16
I-21
RESOLUTIONS
SAMPLE
Resolution Number 16‐004
RESOLUTION ADOPTING TENTATIVE MILLAGE RATES
WHEREAS, the School Board of Osceola County, Florida, did, pursuant to Chapters 200 and 1011, Florida Statutes, approve tentative millage rates for the fiscal year July 1, 2015 to June 30, 2016; and
WHEREAS, at the public hearing and in full compliance with Chapter 200, Florida Statutes, the Osceola County School Board adopted the tentative millage rates for fiscal year 2015‐2016 in the amounts of:
Tentative Proposed Amount Millage Levy To Be Raised
Required Local Effort (RLE) 5.114 $103,736,138 Prior Period Adjustment 0.000 0 Capital Outlay 1.500 30,427,104 Discretionary Operating 0.748 15,172,982 Discretionary Capital Improvement 0.000 0 Critical Capital Outlay 0.000 0 Critical Operating 0.000 0 Additional Voted Millage 0.000 0 Debt Service 0.000 0 Total 7.362 $149,336,224
NOW THEREFORE, BE IT RESOLVED:
That the Osceola County School Board, adopted each tentative millage rate for the fiscal year July 1, 2015 to June 30, 2016, on July 28, 2015 by separate vote prior to adopting the tentative budget.
_________________________________________ Chairman July 28, 2015
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SAMPLE
Resolution Number 16‐005
RESOLUTION ADOPTING TENTATIVE BUDGET A RESOLUTION OF THE OSCEOLA COUNTY SCHOOL BOARD ADOPTING THE TENTATIVE BUDGET FOR FISCAL YEAR 2015‐2016. WHEREAS, the School Board of Osceola County, Florida, did, pursuant to Chapters 200 and 1011, Florida Statutes, approve tentative millage rates and a tentative budget for the fiscal year July 1, 2015 to June 30, 2016; and WHEREAS, the Osceola County School Board set forth the appropriations and revenue estimate for the Budget for fiscal year 2015‐2016. WHEREAS, at the public hearing and in full compliance with Chapter 200, Florida Statutes, the Osceola County School Board adopted the tentative millage rates and the budget in the amount of $835,840,054 for fiscal year 2015‐2016. NOW THEREFORE, BE IT RESOLVED: That the attached budget of Osceola County School Board, including the millage rates as set forth therein, is hereby adopted by the School Board of Osceola County as a tentative budget for the categories indicated for the fiscal year July 1, 2015 to June 30, 2016. _________________________________________ Chairman July 28, 2015
R-3
ADVERTISEMENTS
SAMPLE
NOTICE OF BUDGET HEARING
The Osceola County School Board will soon consider a
budget for 2015‐16.
A public hearing to make a DECISION
on the budget AND TAXES will be held on:
July 28, 2015
5:30 p.m.
at
Osceola County School District Administration Center
817 Bill Beck Boulevard
Kissimmee, Florida.
A-2
SAMPLE
NOTICE OF PROPOSED TAX INCREASE
The Osceola County School Board will soon consider a measure to increase its property tax levy.
Last year’s property tax levy:
A. Initially proposed tax levy..................................... $144,752,427
B. Less tax reductions due to Value Adjustment Board
and other assessment changes.............................. $ 130,396
C. Actual property tax levy........................................ $144,622,031
This year’s proposed tax levy..................................$155,558,567
A portion of the tax levy is required under state law in order for the school board to receive $221,543,987 in state education grants.
The required portion has increased by 4.47 percent, and represents approximately seven tenths of the total proposed taxes.
The remainder of the taxes is proposed solely at the discretion of the school board.
All concerned citizens are invited to a public hearing on the tax increase to be held on July 28, 2015, 5:30 p.m., at:
Osceola County School District Administration Center 817 Bill Beck Boulevard
Kissimmee, Florida 34744
A DECISION on the proposed tax increase and the budget will be made at this hearing.
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SAMP
LE
BUDGET SUMMARY
SCHOOL DISTRICT OF OSCEOLA COUNTY, FLORIDA
FISCAL YEAR 2015‐16
PROPOSED MILLAGE LEVIES SUBJECT TO 10‐MILL CAP:
5.1140 0.0000Operating or Capital Not to 0.0000
1.5000 0.0000 Exceed 2 Years0.7480 (Operating) Debt Service 0.0000
0.0000 7.3620
GENERAL SPECIAL DEBT CAPITAL PERMANENT ENTERPRISE TOTAL ALL
ESTIMATED REVENUES: FUND REVENUE SERVICE PROJECTS FUND FUND FUNDS
Federal sources 500,000 77,087,555 2,177,523 79,765,078
State sources 296,746,566 424,000 1,617,717 2,975,904 301,764,187
Local sources 132,807,173 2,774,000 12,909,399 56,839,894 205,330,466
TOTAL SOURCES $430,053,739 $80,285,555 $16,704,639 $59,815,798 $0 $0 $586,859,731
Transfers In 13,519,741 20,890,665 5,530,357 39,940,763
Fund Balances/Reserves/Net Assets 63,746,363 9,050,888 9,827,716 47,329,780 129,954,747
The tentative, adopted, and/or final budgets are on file in the office of the above mentioned taxing authority as a public record.
TOTAL MILLAGE
Funding Adjustment Millage) (Operating)Local Capital Improvement (Capital Outlay) Additional Millage Not to Exceed 4 YearsDiscretionary Operating
Discretionary Capital Improvement
THE PROPOSED OPERATING BUDGET EXPENDITURES OF THE OSCEOLA COUNTY SCHOOL DISTRICT ARE 7.4%
MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.
PROPOSED MILLAGE LEVIES
Required Local Effort (Including Prior Period Discretionary Critical Needs NOT SUBJECT TO 10‐MILL CAP:
A-4
SAMPLE
NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY The Osceola County School Board will soon consider a measure to continue to impose a 1.5 mill property tax for the capital outlay projects listed herein. This tax is in addition to the school board’s proposed tax of 5.862 mills for operating expenses and is proposed solely at the discretion of the school board. THE PROPOSED COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE. The capital outlay tax will generate approximately $30,427,104 to be used for the following projects: CONSTRUCTION AND REMODELING: Various new construction projects as listed in the Educational Plant Survey MAINTENANCE, RENOVATION, AND REPAIR: Repairs and set‐up costs for portable classrooms General school facility maintenance Corrections to health and safety code violations Roof and gutter repairs and replacement District‐wide cyclical renovations Heating, ventilation and air conditioning installation and repairs at schools and ancillary facilities Electrical, data and communication upgrades/retrofit Replace marquee signs Interior/exterior painting and wall covering Install fencing/sidewalk/safety wall Parking area repairs and expansion Restroom refurbishment Piping and plumbing repairs Covered walkways Ceiling repairs Safety door and entryway remodeling Storm shutter hardware replacement Locker replacement Handrail modifications Arrival & drop‐off access upgrade Drainage improvements Security modifications at schools and ancillary facilities MOTOR VEHICLE PURCHASES: Purchase of fourteen (14) school buses Purchase of motor vehicles used for the maintenance or operation of plants and equipment NEW AND REPLACEMENT EQUIPMENT, COMPUTERS, ENTERPRISE RESOURCE SOFTWARE, AND S. 1011.71(2), F.S., ELIGIBLE EXPENDITURES IN SUPPORT OF DIGITAL CLASSROOMS PLANS PURSUANT TO S. 1011.62(12), F.S.:
A-5
SAMPLE
Educational technology equipment (computer labs/networks) School furniture and equipment Enterprise technology PAYMENTS FOR EDUCATIONAL FACILITIES AND SITES DUE UNDER A LEASE‐PURCHASE AGREEMENT: Annual master lease payments for various facilities and renovations Kissimmee Elementary Poinciana High School Horizon Middle School Kissimmee Middle School Celebration High School Osceola County School of the Arts Black box theatres/auditoriums at Osceola High School, St. Cloud High School and Poinciana High School Classrooms and chiller plant at Osceola High School Chestnut Elementary Liberty High School Osceola High School comprehensive renovations Highlands Avenue Elementary comprehensive renovations Thacker Avenue Elementary comprehensive renovations PAYMENTS FOR RENTING AND LEASING EDUCATIONAL FACILITIES AND SITES: One (1) year lease of portable classrooms and classroom space Elementary school at BellaLago PAYMENT OF PREMIUMS FOR PROPERTY AND CASUALTY INSURANCE NECESSARY TO INSURE THE EDUCATIONAL AND ANCILLARY PLANTS OF THE SCHOOL DISTRICT Insurance premiums on district facilities All concerned citizens are invited to a public hearing to be held on July 28, 2015 at 5:30 p.m. at the Osceola County School District Administrative Center, 817 Bill Beck Boulevard, Kissimmee, Florida. A DECISION on the proposed CAPITAL OUTLAY TAXES will be made at this hearing.
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FUND 100
GENERAL FUND
GENERAL FUND BUDGET
This budget is often referred to as the “Operating Budget”.
The major revenue sources for the General Fund are the Florida Education Finance Program (FEFP) and local discretionary taxes. Other significant revenue sources are Workforce funds, Voluntary Pre‐Kindergarten funds, Extended Day fees and transfers from Capital Projects Funds.
Appropriations include most of the District’s salaries and benefits, utilities, fuel, supplies, transportation costs, and other operating expenses. The District has more discretion in appropriating General Fund revenues than other funds. However, even within the General Fund, much of the revenue is restricted for specified purposes (e.g., Reading Allocation, Teachers Classroom Supply Assistance Program, School Recognition, etc.).
Fund balances in the General Fund are the District’s reserves against revenue shortfalls, emergencies, and other unplanned needs.
FUND 100
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THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLGENERAL FUND LONG RANGE FORECAST
Total Ending Fund Balance 70.2 63.7 62.4 64.3 67.8
Unassigned as a % of Expenditures 9.7% 9.3% 9.0% 9.1% 9.5%
1-3
BEGINNING FUND BALANCE
1 Non‐spendable ‐ Inventory 2,100,000 2 Restricted for State Categorical Programs 11,663,824 3 Restricted for Other Grants and Programs 4,953,494 4 Assigned for Contract Commitments 2,156,996 5 Assigned for Carryover Appropriations 1,772,049 6 Assigned for Projected Operating Deficit 1,300,000 7 Unassigned ‐ 6% Minimum per Board 25,400,000 8 Unassigned Fund Balance 14,400,000 Total Beginning Fund Balance 63,746,363
ESTIMATED REVENUES
9 Florida Education Finance Program 0310 221,543,987 49.9%10 District School Taxes 0411 119,374,241 26.9%11 Class Size Reduction 0355 64,886,476 14.6%12 Transfer From Capital Projects 0630 13,519,741 3.0%13 Miscellaneous Local 049? 6,651,210 1.5%14 Workforce Development 0315 6,187,151 1.4%
15 Child Care Fees 047? 2,892,040 0.7%
16 Voluntary Pre‐K Program 0371 2,176,897 0.5%
17 Adult Education Fees 046? 1,850,000 0.4%
18 School Recognition Funds 0361 1,483,702 0.3%
19 Rent/ Facilities Use Fees 0425 665,000 0.1%
20 R.O.T.C. 0191 500,000 0.1%
21 Interest On Investments 043? 500,000 0.1%
22 Gifts, Grants, and Bequests 0440 449,682 0.1%
23 Tax Redemptions 0421 360,000 0.1%
24 Discretionary Lottery 0344 210,382 0.0%
25 State License Tax 0343 150,000 0.0%
26 Miscellaneous State 0399 69,971 0.0%
27 Insurance Loss Recovery 0741 65,000 0.0%
28 CO&DS Withheld For Admin Expense 0323 38,000 0.0%
29 Adults With Disabilities 0318 0 0.0%
30 Workforce Performance Based Incentives 0317 0 0.0%
31 Federal Through State 0290 0 0.0%
32 Early Education Grant 0280 0 0.0%
33 Sale of Equipment 0733 0 0.0%
Total Estimated Revenues 443,573,480 100.0%
APPROPRIATIONS
34 Salaries and Benefits 1 309,605,481 69.6%
35 Charter & Choice Schools 2 57,262,676 12.9%
36 Categoricals/Restricted Programs 3 20,153,066 4.5%37 Line Items Non‐Salary 4 19,286,728 4.3%38 Utilities and Fuel 5 16,264,856 3.7%39 School and Department Non‐Salary 6 13,054,706 2.9%
40 McKay Scholarship Program 7 5,587,703 1.3%
41 Holdback ‐ Undistributed FTE 8 3,655,038 0.8%
Current Appropriations 444,870,254 100.0%
42 Projected Operating Deficit (1,296,773)
43 Carryover Appropriations 20,546,363
Total Appropriations 465,416,617
PROJECTED ENDING FUND BALANCE
44 Non Spendable ‐ Inventory 2,100,000
45 Restricted for State Categorical Programs 0
46 Restricted for Other Grants and Programs 047 Assigned for Contract Commitments 048 Assigned for Carryover Appropriations 0
49 Assigned for Projected Operating Deficit 050 Unassigned ‐ 6% Reserve per Board 26,600,000
51 Unassigned Fund Balance 13,203,227 Total Projected Ending Fund Balance 41,903,227
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLGENERAL FUND BUDGET SUMMARY
As of the Conference ReportFiscal Year Ending June 30, 2016
LOCAL:District School Tax ‐ RLE 411 104,141,909.00 96,171,353.00 7,970,556.00 ‐ Prior Period Adjustment 411 0.00 433,374.00 (433,374.00) ‐ Discretionary 411 15,232,332.00 14,094,078.00 1,138,254.00Tax Redemptions 421 360,000.00 300,000.00 60,000.00Facility Use Fees/Rent 425 665,000.00 650,000.00 15,000.00Interest, Including Profit on Investments 43X 500,000.00 400,000.00 100,000.00Gifts, Grants, & Bequests* 440 449,682.14 252,000.00 197,682.14Adult Education Fees 46X 1,850,000.00 2,600,000.00 (750,000.00)Pre‐K Early Intervention Fees 472 392,040.00 0.00 392,040.00School Aged Child Care Fees 473 2,500,000.00 0.00 2,500,000.00Bus Fees 491 300,000.00 350,000.00 (50,000.00)Bus Fees School Activities 492 150,000.00 150,000.00 0.00Sale of Surplus Property 493 50,000.00 75,000.00 (25,000.00)Federal Indirect Cost 494 1,500,000.00 1,000,000.00 500,000.00Miscellaneous Local Sources* 495 4,651,210.31 4,832,411.80 (181,201.49)Lost and Damaged Textbooks 498 0.00 0.00 0.00Sale of Equipment 733 0.00 0.00 0.00Insurance Loss Recovery 741 65,000.00 64,000.00 1,000.00 Total Local 132,807,173.45 121,372,216.80 11,434,956.65
OTHER SOURCES:Transfers In* 630 13,519,741.00 15,892,550.42 (2,372,809.42) Total Other Sources 13,519,741.00 15,892,550.42 (2,372,809.42) TOTAL EST REVENUE & OTHER SOURCES 443,573,480.20 429,164,572.43 14,408,907.77
FUND BALANCE AT BEGINNING OF YEAR: Nonspendable ‐ Inventory 2711 2,100,000.00 2,077,676.52 22,323.48 Restricted for State Categorical Programs ** 2723 11,663,824.00 15,795,186.36 (4,131,362.36) Restricted for Other Grants and Programs ** 2729 4,953,494.00 5,287,290.47 (333,796.47) Assigned for Contract Commitments ** 2749 2,156,996.00 445,249.15 1,711,746.85 Assigned for Carryover Appropriations ** 2749 1,772,049.00 1,849,135.96 (77,086.96) Assigned for Projected Operating Deficit 2749 1,300,000.00 5,100,000.00 (3,800,000.00) Unassigned ‐ 6% Minimum per Board 2750 25,400,000.00 24,300,000.00 1,100,000.00 Unassigned 2750 14,400,000.00 15,393,131.86 (993,131.86) Total Beginning Fund Balance 27XX 63,746,363.00 70,247,670.32 (6,501,307.32)
TOTAL EST REVENUE AND BEGINNING FD BAL 507,319,843.20 499,412,242.75 7,907,600.45
* See Detail** Included in Carryover Appropriations
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLGENERAL FUND ‐ ESTIMATED REVENUES AND BEGINNING FUND BALANCE
1-5
Object Project 2015‐16 2014‐15Number Source SubSource Number Tentative Budget Difference
2XX Federal Other Early Education Training & Support 1360701 0.00 117,171.00 (117,171.00)Total Federal Other 0.00 117,171.00 (117,171.00)
Total FEFP 221,543,987.00 214,999,313.00 6,544,674.00
399 Misc State Collaborative Curr Challenge Grant 1360131 0.00 25,000.00 (25,000.00)399 Misc State Criminal Justice Grant 1362901 54,471.00 32,240.00 22,231.00399 Misc State Postsec Educ Readiness Test Grant 13608X1 15,500.00 15,852.21 (352.21)399 Misc State Wellness Grant 1361131 0.00 0.00 0.00399 Misc State Other Misc State 0.00 1,500.00 (1,500.00)
Total Misc State 69,971.00 74,592.21 (4,621.21)
440 Gifts/Grants County Comm STEM Funding 1460701 200,000.00 200,000.00 0.00440 Gifts/Grants Education In The Park 1462401 0.00 25,000.00 (25,000.00)440 Gifts/Grants Education Found Elem STEM Grant 1463951 52,682.14 0.00 52,682.14440 Gifts/Grants MyCFE4Schools Prog Donations 1400091 27,000.00 27,000.00 0.00440 Gifts/Grants Valencia Readiness/Transition 1462651 170,000.00 0.00 170,000.00
Total Gifts/Grants 449,682.14 252,000.00 197,682.14
495 Misc Local Bellalago Management Fee 1009011 1,000,000.00 1,000,000.00 0.00495 Misc Local Brighthouse Licensing Agreement 1400251 20,000.00 20,000.00 0.00495 Misc Local CBC Education Liaison Sal Reimb 1400169 51,399.46 51,458.47 (59.01)495 Misc Local Certification Fees 0495001 45,000.00 65,000.00 (20,000.00)495 Misc Local DELL Purchase Rebates 1400071 50,000.00 80,000.00 (30,000.00)495 Misc Local Drug Testing 1014891 30,000.00 35,000.00 (5,000.00)495 Misc Local E‐Rate 1101651 950,000.00 850,000.00 100,000.00495 Misc Local Fingerprinting 1010991 70,000.00 70,000.00 0.00495 Misc Local Fiscal Agent Fee 1400111 40,000.00 40,000.00 0.00495 Misc Local Foundation Salaries Reimbursed 1912609 162,156.63 162,063.74 92.89495 Misc Local HMH Elem Instructional Trainer 1400309 0.00 35,000.00 (35,000.00)495 Misc Local HMH Midd Sch Instructional Trainer 1400319 53,430.54 0.00 53,430.54495 Misc Local Inter‐District Gap Course Collab 1400359 0.00 73,794.76 (73,794.76)495 Misc Local Medicaid 1200401 1,500,000.00 1,700,000.00 (200,000.00)495 Misc Local My Office Products Rebates 1400171 0.00 15,000.00 (15,000.00)495 Misc Local OCEA President Sal Reimb. 1461709 91,772.16 91,883.76 (111.60)495 Misc Local P‐card Rebates 1400331 45,000.00 0.00 45,000.00495 Misc Local Salaries Reimbursed from Internal 1000201 30,000.00 7,382.80 22,617.20495 Misc Local Traffic Education Fund 1400141 292,451.52 315,828.27 (23,376.75)495 Misc Local Waste Services 1400201 220,000.00 220,000.00 0.00495 Misc Local Other Misc Local 0.00 0.00 0.00
Total Misc Local 4,651,210.31 4,832,411.80 (181,201.49)
630 Transfers In Charter Capital 1350314 2,384,896.00 3,050,200.00 (665,304.00)630 Transfers In Line Items 101XXXX 1,510,000.00 2,298,860.35 (788,860.35)630 Transfers In Maintenance (95% fcn 8100) 1093401 5,879,844.50 6,747,490.07 (867,645.57)630 Transfers In Portable Rental 1932301 1,400,000.00 1,270,000.00 130,000.00630 Transfers In Property Casualty Insurance 1010731 2,345,000.00 2,526,000.00 (181,000.00)
Total Transfers In 13,519,740.50 15,892,550.42 (2,372,809.92)
137 1010911 TSSI SUBSTITUTE CALLING SYSTEM FEFP 36,306.00
138 1010991 FINGERPRINTING FEFP 175,000.00
139 1014891 DRUG TESTING FEFP 50,000.00
140 1014901 EAP PROGRAM FEFP 82,944.00
141 1014911 PHYSICALS FOR BUS DRIVERS FEFP 22,500.00
142 1015521 DIFFERENTIATED PAY FEFP 10,000.00
143 1015671 ATHLETIC COACHING SUPPL NON EMP FEFP 120,000.00
144 1016331 UCF INTERN PROGRAM FEFP 15,000.00
145 1016551 PRE EMPLOYMENT PARAPRO TESTING FEFP 3,500.00
146 Todd Seis 1010681 TERMINAL PAY FEFP 2,000,000.00
147 1014991 LONG TERM SUBS > 10 DAYS FEFP 800,000.00
148 1015221 START UP SUPPLIES NEW SCHOOLS FEFP 25,000.00
149 1016531 SERVER UTILITY & MISC SOFTWARE PURCHASES FEFP 0.00
150 Tom Phelps 1015471 BUS MONITORS FEFP 35,000.00
151 1016061 AED INSPECTION AND MAINTENANCE FEFP 3,000.00
152 1016511 VISION QUEST FEFP 30,000.00
153 1016661 EMERGENCY MANAGEMENT DIGITAL RADIOS FEFP 400,000.00
154 Grand Total 19,286,728.00$
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FUND 2XX
DEBT SERVICE FUND
DEBT SERVICE FUND BUDGET
This fund is used to account for the accumulation of resources for, and thepayment of, long term debt principal, interest, and related costs. Fundingsources, as projected in the attached statement, consist of the following:
Federal direct subsidy related to Qualified School Construction Bonds.
State Capital Outlay and Debt Service allocations used to retire bondsissued on behalf of the District by the State.
The Board’s share of the one cent local option sales tax levied by thecounty used to retire revenue bonds issued in 2007.
Lease payments from Four Corners Charter School, Inc. used to retireCertificates of Participation issued to construct the Four Corners facilities.
Transfers from capital projects funds used to retire Certificates ofParticipation, loans from Indian River and Collier School Boards fromClassrooms First funds, and obligations to the Bellalago EducationalFacilities Benefit District.
FUND2XX
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FEDERAL:Federal Direct QSCB Subsidy 3199 2,177,523.00 2,179,872.00 (2,349.00) Total Federal 2,177,523.00 2,179,872.00 (2,349.00)
STATE:CO & DS withheld for SBE/COBI Bonds 3322 1,617,716.80 445,863.91 1,171,852.89 SBE.COBI Bond 3326 - Total State 1,617,716.80 445,863.91 1,171,852.89
LOCAL:Sales Tax 3418 11,790,543.00 11,337,061.00 453,482.00Lease Payments and Other 3425 1,118,856.26 1,121,209.70 (2,353.44) Interest on Investments (incl. net change) 3430 168,005.72 (168,005.72) Total Local 12,909,399.26 12,626,276.42 283,122.84
OTHER SOURCES:Transfers In 3630 20,890,664.63 20,060,119.11 830,545.52Interfund Transfers 3650 - - -Proceeds/Premium on Refunding Bonds 3700 12,268,661.25 (12,268,661.25) Total Other Sources 20,890,664.63 32,328,780.36 (11,438,115.73)
TOTAL ESTIMATED REVENUE & OTHER SOURCES 37,595,303.69 47,580,792.69 (9,985,489.00)
Restricted for Debt Service 2752 9,827,715.71 8,592,432.54 1,235,283.17 Total Beginning Fund Balance 9,827,715.71 8,592,432.54 1,235,283.17
TOTAL EST REVENUE AND BEGINNING FD BAL 47,423,019.40 56,173,225.23 (8,750,205.83)
Source
ACCT.
NO.
2015‐16
Tentative
2014‐15
Budget Difference
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLDEBT SERVICE FUND ‐ ESTIMATED REVENUES ‐ 2015‐16
Redemption of Principal 9271 17,795,123.37 16,933,916.45 861,206.92 Interest 9272 12,177,357.40 12,995,365.03 (818,007.63) Dues and Fees 9273 45,300.00 175,336.80 (130,036.80) Payments to Refunding Bond Escrow Agent 9276 - 12,134,168.24 (12,134,168.24) Total Debt Service Appropriations 30,017,780.77 42,238,786.52 (86,837.51)
OTHER USES: Transfers Out 9793 5,530,356.56 4,106,723.00 1,423,633.56 Total Other Financing Uses 5,530,356.56 4,106,723.00 1,423,633.56
TOTAL APPROPRIATIONS AND OTHER USES 35,548,137.33 46,345,509.52 1,336,796.05
ESTIMATED REVENUE LESS APPROPRIATIONS 2,047,166.36 1,235,283.17 811,883.19
FUND BALANCE AT END OF YEAR: Restricted for Debt Sevice 2752 11,874,882.07 9,827,715.71 2,047,166.36 Total Ending Fund Balance 11,874,882.07 9,827,715.71 2,047,166.36
TOTAL APPROPRIATIONS AND ENDING FD BAL 47,423,019.40 56,173,225.23 (8,750,205.83)
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLDEBT SERVICE FUND ‐ SUMMARY OF APPROPRIATIONS AND FUND BALANCES ‐ 2015‐16
This fund reports the revenue and expenditures for construction and renovations of school buildings and grounds. Funds are accounted for by source and year of appropriation.
Public Education Capital Outlay funds (PECO) are one source of state revenue for Capital Projects. These funds are derived from utility taxes throughout the state and are allocated by the Legislature each year. PECO funds provide for maintenance and renovation of existing facilities and health and safety needs.
Capital Outlay (CO) and Debt Service (DS) revenues are derived from motor vehicle license tag fees.
The Board also generates capital revenue by levying capital outlay taxes. By law, this tax millage is limited to 1.5 mills and is currently set at the maximum.
The District also receives impact fees charged against new residential construction.
The District receives a portion of the one‐cent infrastructure sales tax levied by the county. The excess of these revenues are transferred in from the debt service fund after payment of the sales tax bonds. Based on an inter‐local agreement the District receives 25% of the revenue generated through 2025.
The majority of funds must be expended on Capital Outlay Projects in accordance with State Board Regulations. These regulations require recommendation of a school plant survey which must be conducted at least every five years.
FUND 3XX
3-2
2005‐06 31,289,374 ‐ 2006‐07 42,088,335 34.5%
2007‐08 51,335,368 22.0%
2008‐09 46,092,399 ‐10.2%
2009‐10 33,142,748 ‐28.1%
2010‐11 27,783,883 ‐16.2%
2011‐12 25,707,956 ‐7.5%
2012‐13 25,367,760 ‐1.3%
2013‐14 26,438,255 4.2%
2014‐15* 28,263,525 6.9%
2015‐16* 30,427,104 7.7%
2016‐17* 31,644,188 4.0%
2017‐18* 32,909,955 4.0%
2018‐19* 34,226,353 4.0%
2019‐20* 35,595,408 4.0%
2005‐06 40,493,821 ‐ 2006‐07 40,535,828 0.1%
2007‐08 18,428,721 ‐54.5%
2008‐09 8,680,988 ‐52.9%
2009‐10 8,523,234 ‐1.8%
2010‐11 6,768,300 ‐20.6%
2011‐12 9,651,482 42.6%
2012‐13 12,286,659 27.3%
2013‐14 21,612,978 75.9%
2014‐15* 24,000,000 11.0%
2015‐16* 26,040,242 8.5%
2016‐17* 27,472,455 5.5%
2017‐18* 28,983,440 5.5%
2018‐19* 30,577,529 5.5%
2019‐20* 32,259,293 5.5%
2005‐06 7,948,681 ‐ 2006‐07 9,998,541 25.8%
2007‐08 10,292,844 2.9%
2008‐09 9,143,244 ‐11.2%
2009‐10 9,035,938 ‐1.2%
2010‐11 9,511,482 5.3%
2011‐12 9,925,207 4.3%
2012‐13 10,416,923 5.0%
2013‐14 10,600,770 1.8%
2014‐15* 11,337,061 6.9%
2015‐16* 11,790,543 4.0%
2016‐17* 12,262,165 4.0%
2017‐18* 12,752,652 4.0%
2018‐19* 13,262,758 4.0%
2019‐20* 13,793,268 4.0%
2005‐06 1,875,100 ‐ 2006‐07 4,749,977 153.3%
2007‐08 9,776,617 105.8%
2008‐09 17,453,825 78.5%
2009‐10 10,719,386 ‐38.6%
2010‐11 527,713 ‐95.1%
2011‐12 1,515,743 187.2%
2012‐13 ‐ ‐100.0%
2013‐14 ‐ 0.0%
2014‐15 1,016,151 100.0%
2015‐16* ‐ 0.0%
2016‐17* ‐ 0.0%
2017‐18* ‐ 0.0%
2018‐19* ‐ 0.0%
2019‐20* ‐ 0.0%
*Projections
PECO
Capital Outlay Tax
Impact Fees
Sales Tax
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLCAPITAL REVENUE HISTORY & PROJECTIONS ‐ 2015‐16
Total Ending Fund Balance 35,138,848 24,207,943 12,664,913 23,454,546 56,718,641 Total Appropriations & Projected Ending Fund Balance 112,675,935 102,178,000 94,475,302 86,312,603 100,696,161
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FL
SUMMARY PROPOSED FIVE YEAR CAPITAL OUTLAY PLAN
3-4
2015‐16 2016‐17 2017‐18 2018‐19 2019‐20
BEGINNING FUND BALANCE & ESTIMATED REVENUES
BEGINNING FUND BALANCE
Restricted for Capital Projects 26,289,967 32,984,211 21,157,887 6,976,068 13,307,765 Restricted for Carryover Appropriations 6,939,149 Total Beginning Fund Balance 33,229,116 32,984,211 21,157,887 6,976,068 13,307,765
Total Beginning Fund Balance & Estimated Revenues 59,631,964 60,841,945 50,503,096 37,886,090 45,921,682
APPROPRIATIONS & ENDING FUND BALANCE
APPROPRIATIONS
NEW SCHOOL PROJECTS
HIGH SCHOOLS
High School HHH 3,000,000 30,000,000 35,000,000 Total New School Projects 3,000,000 30,000,000 35,000,000 ‐ ‐
DEBT SERVICE USED TO FUND CAPACITY
Repay LOANS ‐ Long Term (COPs) 4,197,470 4,182,843 4,181,813 4,183,489 2,293,898 Repay LOANS ‐ Long Term (Class 1st) 3,708,892 3,708,892 ‐ ‐ ‐ Repay LOANS ‐ EFBD 440,727 428,502 422,480 407,509 392,972 Total Debt Service Used To Fund Capacity 8,347,089 8,320,237 4,604,293 4,590,997 2,686,870
CLASSROOM CAPACITY PROJECTS
Discovery Intermediate Space Reconfiguration 1,700,000 ‐ ‐ ‐ ‐ Gateway High School Space Reconfiguration 1,500,000 ‐ ‐ ‐ ‐ Harmony High School Space Reconfiguration 700,000 ‐ ‐ ‐ ‐ Horizon Middle School Space Reconfiguration ‐ 500,000 ‐ ‐ ‐ Poinciana High School Wing Addition ‐ ‐ ‐ 7,000,000 ‐ Total Classroom Capacity Projects 3,900,000 500,000 ‐ 7,000,000 ‐
Total Other Capacity Projects 4,461,515 863,822 3,922,736 12,987,327 1,054,662
CARRYOVER
Celebration K8: Space Reconfiguration 766,257 Celebration High School Wing Addition 13,857 Central Avenue Elem Wing Addition 8,150 Chestnut Elementary Space Reconfiguration 104,837 Portables 1,112,208 Gateway Rifle Range (ROTC) 60,000 Harmony High School Wing Addition 3,473,593 Hickory Tree Elem Wing Addition 4,540 Horizon Middle Space Reconfiguration 600,578 Kissimmee Middle Space Reconfiguration 684,027 Sunrise Elementary Space Reconfiguration 111,103
Total Carryover 6,939,149 ‐ ‐ ‐ ‐
Total Appropriations 26,647,753 39,684,059 43,527,029 24,578,324 3,741,532
Restricted for Capital Projects 32,984,211 21,157,887 6,976,068 13,307,765 42,180,150 Total Ending Fund Balance 32,984,211 21,157,887 6,976,068 13,307,765 42,180,150
Total Appropriations & Ending Fund Balance 59,631,964 60,841,945 50,503,096 37,886,090 45,921,682
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FL
PROPOSED FIVE YEAR CAPITAL OUTLAY PLAN ‐ CAPACITY
3-5
2015‐16 2016‐17 2017‐18 2018‐19 2019‐20
BEGINNING FUND BALANCE & ESTIMATED REVENUES
BEGINNING FUND BALANCE
Restricted for Capital Projects 1,371,889 2,154,637 3,050,057 5,688,845 10,146,780 Restricted for Carryover Appropriations 12,728,775 Total Beginning Fund Balance 14,100,664 2,154,637 3,050,057 5,688,845 10,146,780
ESTIMATED REVENUES
CO&DS Flowthrough 591,008 591,008 591,008 591,008 591,008 1.5 Mill CO TAX 30,427,104 31,644,188 32,909,955 34,226,353 35,595,408 1/4 Cent Sales Tax Net Flowthrough 5,530,357 4,555,939 5,028,665 5,521,189 6,031,020 Charter Capital 2,384,896 2,384,896 2,384,896 2,384,896 2,384,896 Interest 9,942 5,387 7,625 14,222 25,367 Total Estimated Revenues 38,943,307 39,181,417 40,922,149 42,737,668 44,627,699
Total Beginning Fund Balance & Estimated Revenues 53,043,971 41,336,055 43,972,205 48,426,513 54,774,479
APPROPRIATIONS & ENDING FUND BALANCE
APPROPRIATIONS
REOCCURRING PROJECTS
Health & Safety 950,000 950,000 950,000 950,000 950,000 General School Maintenance Salaries (Tsf to General Fund) 5,879,845 5,879,845 5,879,845 5,879,845 5,879,845 General School Maintenance Non‐Salary (Tsf to General Fund) 242,000 242,000 242,000 242,000 242,000 General School Maintenance Line Items (Tsf to General Fund) 1,268,000 1,268,000 1,268,000 1,268,000 1,268,000 Property Casualty Insurance (Tsf to General Fund) 2,345,000 2,345,000 2,345,000 2,345,000 2,345,000 Charter Capital (Tsf to General Fund) 2,384,896 2,384,896 2,384,896 2,384,896 2,384,896 Portable Rent (Tsf to General Fund) 1,400,000 1,600,000 1,600,000 1,600,000 1,600,000 General Schools Facilities Operations (Reimb to General Fund) 1,804,814 1,804,814 1,804,814 1,804,814 1,804,814 General Schools Facilities Line Items (Reimb to General Fund) 222,800 222,800 222,800 222,800 222,800 Athletic Facilities 70,000 70,000 70,000 70,000 70,000 Technology Infrastructure 1,350,000 1,350,000 1,350,000 1,350,000 1,350,000 School Computers 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 LIIS 440,000 440,000 440,000 440,000 440,000 Buses ‐ Replacement 1,185,000 1,185,000 1,185,000 1,185,000 1,185,000 Portable Installation (Includes technology) 1,074,628 1,000,000 1,000,000 1,000,000 1,000,000 Total Reoccurring Projects 21,616,983 21,742,355 21,742,355 21,742,355 21,742,355
RENOVATION/REMODELING PROJECTS
Cyclical Capital Renewal 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 Total Renovation/Remodeling 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
DEBT SERVICE
Repay LOANS ‐ Long Term (COPs) (Total) 16,741,045 16,726,486 16,722,818 16,720,866 16,787,531 Repay LOANS ‐ Long Term (Classrooms 1st) 3,708,892 3,708,892 ‐ ‐ ‐ Repay LOANS ‐ EFBD 440,727 428,502 422,480 407,509 392,972 Charge to Capacity (8,347,089) (8,320,237) (4,604,293) (4,590,997) (2,686,870) Total Debt Service 12,543,576 12,543,643 12,541,005 12,537,378 14,493,633
Restricted for Capital Projects 2,154,637 3,050,057 5,688,845 10,146,780 14,538,491 Total Ending Fund Balance 2,154,637 3,050,057 5,688,845 10,146,780 14,538,491
Total Appropriations & Ending Fund Balance 53,043,971 41,336,055 43,972,205 48,426,513 54,774,479
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FL
PROPOSED FIVE YEAR CAPITAL OUTLAY PLAN ‐ NON‐CAPACITY
3-6
ACCT. 2015‐16 2014‐15
Source NO. Budget Budget Difference
STATE:Capital Outlay & Debt Service 321 591,008.00 539,786.00 51,222.00Interest on Undistributed CO&DS 325 0.00 0.00 0.00PECO 391 0.00 1,016,151.00 (1,016,151.00)Charter Capital 397 2,384,896.00 3,050,200.00 (665,304.00)Other Miscellaneous State 399 0.00 0.00 0.00 Total State 2,975,904.00 4,606,137.00 (1,630,233.00)
OTHER SOURCES:Transfers In 620 5,530,357.00 4,684,711.00 845,646.00 Total Other Sources 5,530,357.00 4,684,711.00 845,646.00
TOTAL ESTIMATED REVENUE & OTHER SOURCES 65,346,155.00 54,896,770.34 10,449,384.66
FUND BALANCE AT BEGINNING OF YEAR:Restricted for Capital Projects 2726 47,329,780.10 41,252,756.66 6,077,023.44 Total Beginning Fund Balance 47,329,780.10 41,252,756.66 6,077,023.44
TOTAL EST REVENUE AND BEGINNING FD BAL 112,675,935.10 96,149,527.00 16,526,408.10
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLCAPITAL PROJECTS FUND ‐ ESTIMATED REVENUES ‐ 2015‐16
OTHER USES:To General Fund 9100 13,519,740.50 15,892,550.42 (2,372,809.92)To Debt Service Fund 9200 20,890,665.00 19,972,338.20 918,326.80 Total Other Financing Uses 34,410,405.50 35,864,888.62 (1,454,483.12)
TOTAL APPROPRIATIONS AND OTHER USES 77,537,086.00 78,164,883.87 (627,797.87)
ESTIMATED REVENUES LESS APPROPRIATIONS (12,190,931.00) (23,268,113.53) 11,077,182.53
FUND BALANCE AT END OF YEAR:Restricted for Capital Projects 2726 35,138,849.10 17,984,643.13 17,154,205.97 Total Ending Fund Balance 35,138,849.10 17,984,643.13 17,154,205.97
TOTAL APPROPRIATIONS AND ENDING FD BAL 112,675,935.10 96,149,527.00 16,526,408.10
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLCAPITAL PROJECTS FUND ‐ SUMMARY OF APPROPRATIONS AND FUND BALANCES‐ 2015‐16
3-8
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLCAPITAL PROJECTS FUND ‐ ESTIMATED REVENUES ‐ 2015‐16
390 39J 3A7 34N 360 37I 37J 37K 37LACCT. Capital Projects Sales Tax Charter PECO CO & DS 2011 2012 2013 2014
Source NO. LCIF Flowthrough Capital CO TAX CO TAX CO TAX CO TAX
STATE:
Capital Outlay & Debt Service 321 591,008.00
PECO 391 0.00
Charter Capital 397 2,384,896.00
Total State 0.00 0.00 2,384,896.00 0.00 591,008.00 0.00 0.00 0.00 0.00
LOCAL:
Capital Outlay Tax (1.5 Mills) 413
Interest 431
Miscellaneous 495
Impact Fees 496
Total Local 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
OTHER SOURCES:
Transfers In 620 5,530,357.00
Total Other Sources 0.00 5,530,357.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL ESTIMATED REVENUE & OTHER SOURCES 0.00 5,530,357.00 2,384,896.00 0.00 591,008.00 0.00 0.00 0.00 0.00
FUND BALANCE AT BEGINNING OF YEAR:
Restricted for Capital Projects 2726 956,420.25 1,808,522.81 0.00 220,157.44 1,088.20 149,164.90 336,799.48 770,298.17 4,091,931.02
Total Beginning Fund Balance 956,420.25 1,808,522.81 0.00 220,157.44 1,088.20 149,164.90 336,799.48 770,298.17 4,091,931.02
TOTAL EST REVENUE AND BEGINNING FD BAL 956,420.25 7,338,879.81 2,384,896.00 220,157.44 592,096.20 149,164.90 336,799.48 770,298.17 4,091,931.02
OTHER USES:To General Fund 9100 2,384,896.00To Debt Service Fund 9200 2,165,165.00 Total Other Financing Uses 0.00 0.00 2,384,896.00 0.00 0.00 0.00 0.00 0.00 2,165,165.00
TOTAL APPROPRIATIONS AND OTHER USES 956,420.25 5,567,366.58 2,384,896.00 220,157.44 591,008.00 149,164.90 324,165.04 760,770.81 4,081,881.94
FUND BALANCE AT END OF YEAR:Restricted for Capital Projects 2726 0.00 1,771,513.23 0.00 0.00 1,088.20 0.00 12,634.44 9,527.36 10,049.08 Total Ending Fund Balance 0.00 1,771,513.23 0.00 0.00 1,088.20 0.00 12,634.44 9,527.36 10,049.08
TOTAL APPROPRIATIONS AND ENDING FD BAL 956,420.25 7,338,879.81 2,384,896.00 220,157.44 592,096.20 149,164.90 336,799.48 770,298.17 4,091,931.02
3-11
ACCT.Use NO.
APPROPRIATIONS:Audio‐Visual Materials 6200Buildings and Additions 6300Furniture, Fixtures and Equipment 6410‐20Computer Equipment 6430‐40Vehicle Purchase 6510Land Purchase 6600Site Improvements 6700Remodeling and Renovations 6800Computer Software 6900Fees 7300 Total Function 7400 Appropriations
OTHER USES:To General Fund 9100To Debt Service Fund 9200 Total Other Financing Uses
TOTAL APPROPRIATIONS AND OTHER USES
ESTIMATED REVENUES LESS APPROPRIATIONS
FUND BALANCE AT END OF YEAR:Restricted for Capital Projects 2726 Total Ending Fund Balance
PROJECT DESCRIPTION NUMBER SCHOOL/LOCATION NUMBER COMMITTED BALANCE
TECHNOLOGY INFRASTRUCTURE 3002861 TECHNOLOGY 9209 196,629.69 26,630.28 SUB TOTAL 196,629.69 26,630.28 GRAND TOTAL 196,629.69 26,630.28
223,259.97
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLTECHNOLOGY INFRASTRUCTURE CARRYOVER ‐ 2015‐16
3-13
PROJECT PROJECT
NAME PROJECT DESCRIPTION COST
ERATE eRate captial funding to cover District costs at the 9 elementary schools that we applied for. 500,000.00
UPS REPLACEMENTS UPS replacements (for Data Center, MDFs, and IDFs backup power) ‐ District and School Level 150,000.00
DATA STORAGE Data Storage upgrade for Compellent System 50,000.00
SERVERS Server Upgrades ‐ District and School Level 250,000.00
DATA CENTER EQUIPMENT UPGRADES
Chassis Switch replacement for Building 1000 2nd Floor IDF 50,000.00
SECURITY Security Solution 100,000.00
SCHOOL UPGRADES Core Switch upgrades for SCMS, CLK8, HRMS 150,000.00
END POINT SOFTWARE Telephony replacement routers for end of life equipment 50,000.00
INTERCOM
Intercom Group Capital Needs ‐ to replace copper system at HZMS with a fiber system. (Keeps getting damaged do to lightning) Current system can be reused at another school to replace end of life/support unit. 50,000.00
TOTAL 1,350,000.00
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLTECHNOLOGY INFRASTRUCTURE NEW ITEMS ‐ 2015‐16
SUB TOTAL 390,088.73 66,727.83 113,218.84 210,142.06
COVERED WALKWAYS 3202331 MICHIGAN AVENUE ELEMENTARY 0271 4,940.63 ‐ 4,940.63 ‐ SUB TOTAL 4,940.63 ‐ 4,940.63 ‐
LIGHTING 3202431 DISTRICT WIDE 9505 2,999.99 1,896.48 1,103.51 ‐ HORIZON MIDDLE SCHOOL 0341 84,200.60 71,747.76 12,452.84 ‐
SUB TOTAL 87,200.59 73,644.24 13,556.35 ‐
ATHLETIC FACILITIES 3202511 CELEBRATION HIGH SCHOOL 0902 200,000.00 ‐ ‐ 200,000.00 DENN JOHN MIDDLE SCHOOL 0091 835.60 ‐ 835.60 ‐ DISCOVERY 6‐8 0041 821.20 ‐ 821.20 ‐ GATEWAY HIGH SCHOOL 0601 11,662.59 11,662.59 ‐ ‐ HARMONY HIGH SCHOOL 0922 178,300.00 178,300.00 ‐ ‐ HORIZON MIDDLE SCHOOL 0341 792.40 ‐ 792.40 ‐ KISSIMMEE MIDDLE SCHOOL 0251 835.60 ‐ 835.60 ‐ NARCOOSSEE MIDDLE SCHOOL 0040 936.40 ‐ 936.40 ‐ OSCEOLA HIGH SCHOOL 0081 835.60 ‐ 835.60 ‐ PARKWAY MIDDLE SCHOOL 0821 99,216.00 99,216.00 ‐ ‐ POINCIANA HIGH SCHOOL 0841 4,071.27 ‐ ‐ 4,071.27 ST. CLOUD HIGH SCHOOL 0201 10,000.00 10,000.00 ‐ ‐ ST. CLOUD MIDDLE SCHOOL 0272 936.40 ‐ 936.40 ‐ THE OSC CNTY SCH FOR THE ARTS 0921 181,762.50 4,422.50 158,887.05 18,452.95 WESTSIDE K‐8 SCHOOL 0302 821.20 ‐ 821.20 ‐
SUB TOTAL 691,826.76 303,601.09 165,701.45 222,524.22
EQUIPMENT 3202521 POINCIANA HIGH SCHOOL 0841 23,430.97 ‐ ‐ 23,430.97 SUB TOTAL 23,430.97 ‐ ‐ 23,430.97
3-16
PROJECT FACILITY BEGINNING ENCUMBERED AVAILABLE
NUMBER NUMBER BUDGET & COMMITTED BALANCE
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLCYCLICAL CAPITAL CARRYOVER ‐ 2015‐16
SUB TOTAL 610,917.19 99,495.05 500,266.97 11,155.17
RENOVATION 3203301 MILL CREEK ELEMENTARY 0701 15,000.00 6,162.50 ‐ 8,837.50 SUB TOTAL 15,000.00 6,162.50 ‐ 8,837.50
LIGHTING REBATE 3900991 DISTRICT WIDE 9505 22,684.37 ‐ ‐ 22,684.37 SUB TOTAL 22,684.37 ‐ ‐ 22,684.37 TOTAL 1,751,505.11 3,505,807.20
5,257,312.31
3-17
The School District of Osceola County, FLFacilities Division and Maintenance Department
Capital Projects for FY 2015‐2016
Facility Project Details Budget Request
Administration Building 2000 Door and Door Frames Replacement 15,000Remove and replace the doors and door frames on both front entranceways that lead into building 2000.
Celebration High Carpet Install‐ Bldg. 1 40,000Replace all carpet in the administration building, Bldg. 1
Celebration High Paint Hallways‐ Bldg. 1 40,000Paint the hallways in the administration building, Bldg. 1
Celebration High Paint Exterior 200,000
Paint the entire exterior of the school campus.
Celebration K‐8 HVAC Chiller Replacement‐ Two 23XL Units 180,000
Additional funding request of $180,000. These additional funds will allow for the replacement of the 200 ton chiller, which needs to be replaced with a 325 ton chiller. This additional chiller capacity will allow for the proper block load cooling for the buildings.
Celebration K‐8 PVC Chilled Water Lines 450,000PVC under ground chilled water lines are leaking and must be replaced. Design was funded FY 2014‐2015.
Celebration K‐8 School Grounds 100,000Upgrade grass walkway to solid surface or rework the grounds to maintain healthy grounds. Need formal architect drawings noting drainage, surface material, other items (existing playgrounds, underground utilities, etc.).
Central Avenue Elementary HVAC Controls Replacement 30,000
Replace HVAC control system.
Denn John Middle Door Buzzer & Actuator 30,000
Install a door in the main lobby area that would require the front desk personnel to "buzz" people into the building corridors.
East Lake Elementary Bike Rack Install 5,000
Installation of an additional bike rack on the Spring Lake side of the school.
Harmony High Site Drainage Modifications‐ Pole Barn 50,000
3-18
Facility Project Details Budget Request
Resolve site drainage issues near the pole barn. Design funded FY 2014‐2015
Hickory Tree Elementary Roof Cleaning 15,000
Soft Wash the roof of each building to remove existing algae and fungus. Soft Wash process shall incorporate an applied algaecide in a light spray to clean existing condition.
Lakeview Elementary Arrival and drop‐off access upgrade 125,000
Extend sidewalks in car loop area to provide students access to the cafeteria during arrival (drop‐off) and to vehicle during dismissal (pick‐up). Also install overhanging canopy to shelter stakeholders from weather elements, during the same process.
Lakeview Elementary Gutter System Install & Sidewalk Repair 200,000
Replace sections of sidewalks. Install gutter system on every building to eliminate water erosion of sidewalks. Also, gutters and downspouts will need to be incorporated into an underground drainage system. This will require engineered drawings. Design funded FY 2014‐2015.
Lakeview Elementary Roof Cleaning 15,000
Soft Wash the roof of each building to remove existing algae and fungus. Soft Wash process shall incorporate an applied algaecide in a light spray to clean existing condition.
Mill Creek Elementary Roof Cleaning 15,000
Soft Wash the roof of each building to remove existing algae and fungus. Soft Wash process shall incorporate an applied algaecide in a light spray to clean existing condition.
Narcoossee Middle Concrete Repair Second Floor Walkway 300,000
Repair concrete on the second floor walkway as indicated by the project manager.
Narcoossee Middle Traffic Flow Improvement 35,000
Improve the traffic flow to include fencing and directional signage.
Neptune Middle Roof Cleaning 20,000
Soft Wash the roof of each building to remove existing algae and fungus. Soft Wash process shall incorporate an applied algaecide in a light spray to clean existing condition.
Parkway Middle Carpet Replacement 8,000
3-19
Facility Project Details Budget Request
Replace carpet in the Teachers Lounge, which is in poor condition.
Parkway Middle Drainage Repairs 25,000Need a drain put in outside of back office area to drain into the the new drainage just put in this year. When hard rain hits the sidewalk water can not escape fast enough around block wall and runs high up into the back office area.
Parkway Middle Roof Cleaning 20,000
Soft Wash the roof of each building to remove existing algae and fungus. Soft Wash process shall incorporate an applied algaecide in a light spray to clean existing condition.
Paint the interior and exterior of the school to include all classrooms.
Pleasant Hill Elementary Roof Cleaning 15,000
Soft Wash the roof of each building to remove existing algae and fungus. Soft Wash process shall incorporate an applied algaecide in a light spray to clean existing condition.
Poinciana High Carpet Replacement 250,000
Carpeting to be removed and replaced in areas identified by the Project Field Representative and school administration.
Reedy Creek Elementary HVAC Chillers and Controls Replacement 800,000
Remove and replace two (2) HVAC Chillers from the roof and one (1) that is on the ground level. Also replace the HVAC Controls System for the campus. One roof‐top chiller is 80 ton and the second is 150 ton. The unit on the ground level is 200 ton. Design funded FY 2014‐2015.
Ross E. Jeffries Parent Center Covered Parking for STEM Bus 75,000
Provide a safe, secure covered parking area for two new STEM bus parking. Approximate size‐30' W X 60' L X 17' H (Minimum). Area shall include a 6'H chain link perimeter fence with locking gates for security. ; with electricity for power outlets and lighting;
Ventura Elementary Drainage Repair 195,000
Cure drainage issues by leveling areas and creating proper drainage slopes. Design funded FY 2014‐2015.
Ventura Elementary Front Office Renovation 75,000
3-20
Facility Project Details Budget Request
Renovate the front office area to better accommodate staff and manage visitors.
Ventura Elementary Roof Cleaning 15,000
Soft Wash the roof of each building to remove existing algae and fungus. Soft Wash process shall incorporate an applied algaecide in a light spray to clean existing condition.
Total: 3,493,000
Contingency 507,000
27 Projects Total Budget Request: 4,000,000
3-21
FUND 4XX
SPECIAL REVENUE FUND
SPECIAL REVENUE FUND BUDGET
The Special Revenue Fund is comprised of three major sections: Food Service,Special Revenue Other, and American Recovery and Reinvestment Act (ARRA)funds.
The Food Service Fund reflects revenues and expenditures of the District's foodservice program. Federal reimbursements and local collections are the primaryrevenue sources which support this program. Some State support is alsoprovided. The District does not subsidize the food service program from anyother funding sources.
The Special Revenue Other Fund accounts for federal entitlements and competitive grants.
Special Revenue ARRA Fund contains targeted Federal Stimulus funds including Title I School Improvement and Race to the Top.
FUND4XX
4-2
FEDERAL:Other Federal Direct 190 68,059.39 0.00 68,059.39Miscellaneous Federal Direct 199 1,200,000.00 1,100,000.00 100,000.00Vocational Education Act 201 953,516.27 664,477.73 289,038.54Race to the Top 214 398,683.44 957,170.44 (558,487.00)Teacher and Principal Training 225 1,977,224.24 1,304,429.00 672,795.24Math and Science Partnerships 226 1,221,487.19 0.00 1,221,487.19Individuals with Disabilities Education Act, PL94‐142 230 12,713,956.96 12,283,399.33 430,557.63Title I Targeted Assistance 240 24,591,082.93 16,273,924.84 8,317,158.09Adult General Education 251 746,964.69 662,037.89 84,926.80National School Lunch Act Lunch 261 20,000,000.00 18,000,000.00 2,000,000.00National School Lunch Act Breakfast 262 5,700,000.00 5,500,000.00 200,000.00National School Lunch Act Snack 263 310,000.00 400,000.00 (90,000.00)U.S.D.A Commodities 265 1,500,000.00 1,550,000.00 (50,000.00)Summer Feeding 267 800,000.00 1,000,000.00 (200,000.00)
Other Federal Through State 290 3,505,245.70 2,227,289.41 1,277,956.29 Emergency Immigrant 293 1,401,333.69 1,439,284.65 (37,950.96)
Total Federal 77,087,554.50 63,362,013.29 13,725,541.21
STATE:School Breakfast Supplement 337 193,000.00 120,000.00 73,000.00Food Service Supplement 338 231,000.00 175,000.00 56,000.00Miscellaneous State Sources 399 0.00 8,400.00 (8,400.00)
Total State 424,000.00 303,400.00 120,600.00
LOCAL:Interest, Including Profit on Investments 431 16,000.00 15,000.00 1,000.00Food Service Sales 450 2,728,000.00 6,035,000.00 (3,307,000.00)Pre‐K Early Intervention 472 0.00 479,520.00 (479,520.00)School‐Aged Child Care Fees 473 0.00 2,500,000.00 (2,500,000.00)Miscellaneous Local Sources 495 30,000.00 26,000.00 4,000.00
Total Local 2,774,000.00 9,055,520.00 (6,281,520.00)
OTHER SOURCES:Transfers In 610 0.00 0.00 0.00
Total Other Sources 0.00 0.00 0.00 TOTAL ESTIMATED REVENUE & OTHER SOURCES 80,285,554.50 72,720,933.29 7,564,621.21
FUND BALANCE AT BEGINNING OF YEAR:Nonspendable‐Inventory 2711 724,169.68 1,148,872.07 (424,702.39)Restricted for Grants and Programs 2729 8,326,718.25 9,274,572.65 (947,854.40)Assigned for Other Programs 2749 0.00 1,393,759.51 (1,393,759.51)Unassigned 2750 0.00 0.00 0.00
Total Beginning Fund Balance 9,050,887.93 11,817,204.23 (2,766,316.30)
TOTAL EST REVENUE AND BEGINNING FD BAL 89,336,442.43 84,538,137.52 4,798,304.91
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLSPECIAL REVENUE FUNDS (COMBINED) ‐ ESTIMATED REVENUES ‐ 2015‐16
Source
ACCT.
NO.
2015‐16
Tentative
2014‐15
Budget Difference
4-3
ACCT.Use NO. Difference
Instruction 5000 27,152,961.37 22,101,022.47 5,051,938.90Pupil Personnel Services 6100 2,314,019.78 1,642,014.60 672,005.18Instructional Media 6200 140,571.29 78,433.75 62,137.54Instruction and Curriculum Development 6300 9,115,830.91 7,180,860.65 1,934,970.26Instructional Staff Training 6400 5,879,163.25 3,369,878.77 2,509,284.48Instruction Related Technology 6500 712,882.20 193,680.11 519,202.09General Administration 7200 1,077,057.51 694,359.45 382,698.06School Administration 7300 0.00 0.00 0.00Facilities Acquisition and Construction 7400 0.00 0.00 0.00Fiscal Services 7500 0.00 0.00 0.00Food Services 7600 34,007,251.04 37,707,866.03 (3,700,614.99)Central Services 7700 482,299.06 213,808.28 268,490.78Pupil Transportation 7800 345,847.31 126,052.97 219,794.34Operation of Plant 7900 46,574.81 0.00 46,574.81Maintenance of Plant 8100 0.00 0.00 0.00Administrative Technology Services 8200 60,347.01 0.00 60,347.01Community Services 9100 1,200,000.00 4,191,422.24 (2,991,422.24)Debt Service 9200 0.00 0.00 0.00Transfers Out 9700 0.00 0.00 0.00TOTAL APPROPRIATIONS AND OTHER USES 82,534,805.54 77,499,399.32 5,035,406.22
ESTIMATED REVENUES LESS APPROPRIATIONS (2,249,251.04) (4,778,466.03) 2,529,214.99
FUND BALANCE AT END OF YEAR:Nonspendable‐Inventory 2711 724,169.68 1,148,872.07 (424,702.39)Restricted for Grants and Programs 2729 6,077,467.21 4,596,106.62 1,481,360.59Assigned for Other Programs 2749 0.00 1,293,759.51 (1,293,759.51)Unassigned 2750 0.00 0.00 0.00 Total Ending Fund Balance 6,801,636.89 7,038,738.20 (237,101.31)
TOTAL APPROPRIATIONS AND ENDING FD BAL 89,336,442.43 84,538,137.52 4,798,304.91
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLSPECIAL REVENUE FUNDS (COMBINED) ‐ SUMMARY OF APPROPRIATIONS AND FUND BALANCE ‐ 2015‐16
2015‐16
Tentative
2014‐15
Budget
4-4
FEDERAL:Other Federal Direct 190 0.00 0.00 0.00Miscellaneous Federal Direct 199 0.00 0.00 0.00Vocational Education Act 201 0.00 0.00 0.00Race to the Top 214 0.00 0.00 0.00Safe and Drug Free Schools 227 0.00 0.00 0.00Individuals with Disabilities Education Act, PL94‐142 230 0.00 0.00 0.00Title I Targeted Assistance 240 0.00 0.00 0.00Adult General Education 251 0.00 0.00 0.00National School Lunch Act Lunch 261 20,000,000.00 18,000,000.00 2,000,000.00National School Lunch Act Breakfast 262 5,700,000.00 5,500,000.00 200,000.00National School Lunch Act Snack 263 310,000.00 400,000.00 (90,000.00)U.S.D.A Commodities 265 1,500,000.00 1,550,000.00 (50,000.00)Cash in Lieu of Commodities 266 0.00 0.00Summer Feeding 267 800,000.00 1,000,000.00 (200,000.00)
Other Federal Through State 290 250,000.00 200,000.00 50,000.00 Emergency Immigrant 293 0.00 0.00 0.00
Total Federal 28,560,000.00 26,650,000.00 1,910,000.00
STATE:School Breakfast Supplement 337 193,000.00 120,000.00 73,000.00Food Service Supplement 338 231,000.00 175,000.00 56,000.00Miscellaneous State Sources 399 0.00 8,400.00 (8,400.00) Total State 424,000.00 303,400.00 120,600.00
LOCAL:Interest, Including Profit on Investments 431 16,000.00 15,000.00 1,000.00Food Service Sales 450 2,728,000.00 6,035,000.00 (3,307,000.00)Pre‐K Early Intervention 472 0.00 0.00 0.00School‐Aged Child Care Fees 473 0.00 0.00 0.00Miscellaneous Local Sources 495 30,000.00 26,000.00 4,000.00 Total Local 2,774,000.00 6,076,000.00 (3,302,000.00)
OTHER SOURCES:Transfers In 610 0.00 0.00 0.00 Total Other Sources 0.00 0.00 0.00
TOTAL ESTIMATED REVENUE & OTHER SOURCES 31,758,000.00 33,029,400.00 (1,271,400.00)
FUND BALANCE AT BEGINNING OF YEAR:Nonspendable‐Inventory 2711 724,169.68 1,148,872.07 (424,702.39)Restricted for Grants and Programs 2729 8,326,718.25 9,274,572.65 (947,854.40)Assigned for Other Programs 2749 0.00 0.00 0.00Unassigned 2750 0.00 0.00 0.00 Total Beginning Fund Balance 9,050,887.93 10,423,444.72 (1,372,556.79)
TOTAL EST REVENUE AND BEGINNING FD BAL 40,808,887.93 43,452,844.72 (2,643,956.79)
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLSPECIAL REVENUE FUNDS (FOOD SERVICE) ‐ ESTIMATED REVENUES ‐ 2015‐16
Total Appropriations 34,007,251.04 37,707,866.03 (3,700,614.99)
OTHER USES:Transfers Out 9700 0.00 0.00 0.00
Total Other Financing Uses 0.00 0.00 0.00
TOTAL APPROPRIATIONS AND OTHER USES 34,007,251.04 37,707,866.03 (3,700,614.99)
ESTIMATED REVENUE LESS APPROPRIATIONS (2,249,251.04) (4,678,466.03) 2,429,214.99
FUND BALANCE AT END OF YEAR:Nonspendable‐Inventory 2711 724,169.68 1,148,872.07 (424,702.39)Restricted for Grants and Programs 2729 6,077,467.21 4,596,106.62 1,481,360.59Assigned for Other Programs 2749 0.00 0.00 0.00Unassigned 2750 0.00 0.00 0.00
Total Ending Fund Balance 6,801,636.89 5,744,978.69 1,056,658.20
TOTAL APPROPRIATIONS AND ENDING FD BAL 40,808,887.93 43,452,844.72 (2,643,956.79)
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLSPECIAL REVENUE FUNDS (FOOD SERVICE) ‐ SUMMARY OF APPROPRIATIONS AND FUND BALANCE ‐ 2015‐16
2015‐16
Tentative
2014‐15
Budget
4-6
FEDERAL:Head Start 130 0.00 0.00 0.00Civil Rights Act Title IV 140 0.00 0.00 0.00Emergency School Assistance 161 0.00 0.00 0.00Community Action Program 180 0.00 0.00 0.00Other Federal Direct 190 68,059.39 0.00 68,059.39ROTC 191 0.00 0.00 0.00Miscellaneous Federal Direct 199 1,200,000.00 1,100,000.00 100,000.00Vocational Education Act 201 953,516.27 664,477.73 289,038.54State Fiscal Stabilization, K‐12 210 0.00 0.00 0.00State Fiscal Stabilization, Workforce Dev 211 0.00 0.00 0.00State Fiscal Stabilization, Voluntary Pre‐K 212 0.00 0.00 0.00Race to the Top 214 0.00 0.00 0.00Education Jobs Fund 215 0.00 0.00 0.00Workforce Investment Act 220 0.00 0.00 0.00Teacher and Principal Training 225 1,977,224.24 1,304,429.00 672,795.24Math and Science Partnerships 226 1,221,487.19 0.00 1,221,487.19Safe and Drug Free Schools 227 0.00 0.00 0.00Individuals with Disabilities Education Act, PL94‐142 230 12,713,956.96 12,283,399.33 430,557.63Title I Targeted Assistance 240 24,591,082.93 16,273,924.84 8,317,158.09Adult General Education 251 746,964.69 662,037.89 84,926.80Higher Education Act 252 0.00 0.00 0.00Vocational Rehabilitation 253 0.00 0.00 0.00National School Lunch Act Lunch 261 0.00 0.00 0.00National School Lunch Act Breakfast 262 0.00 0.00 0.00
National School Lunch Act Snack 263 0.00 0.00 0.00U.S.D.A Commodities 265 0.00 0.00 0.00Cash in Lieu of Commodities 266 0.00 0.00 0.00Summer Feeding 267 0.00 0.00 0.00
Nutrition Education and Training Program 268 0.00 0.00 0.00 Innovative Education Program Strategies 270 0.00 0.00 0.00 Other Federal Through State 290 3,255,245.70 2,027,289.41 1,227,956.29 Emergency Immigrant 293 1,401,333.69 1,439,284.65 (37,950.96)
Total Federal 48,128,871.06 35,754,842.85 12,374,028.21
STATE:Categorical State Sources 330 0.00 0.00 0.00School Breakfast Supplement 337 0.00 0.00 0.00Food Service Supplement 338 0.00 0.00 0.00Miscellaneous State Sources 399 0.00 0.00 0.00 Total State 0.00 0.00 0.00
LOCAL:Interest, Including Profit on Investments 431 0.00 0.00 0.00Food Service Sales 450 0.00 0.00 0.00Pre‐K Early Intervention 472 0.00 479,520.00 (479,520.00)School‐Aged Child Care Fees 473 0.00 2,500,000.00 (2,500,000.00)Miscellaneous Local Sources 495 0.00 0.00 0.00 Total Local 0.00 2,979,520.00 (2,979,520.00)
OTHER SOURCES:Transfers In 610 0.00 0.00 0.00 Total Other Sources 0.00 0.00 0.00
TOTAL ESTIMATED REVENUE & OTHER SOURCES 48,128,871.06 38,734,362.85 9,394,508.21
FUND BALANCE AT BEGINNING OF YEAR:Nonspendable‐Inventory 2711 0.00 0.00 0.00Restricted for Grants and Programs 2729 0.00 0.00 0.00Assigned for Other Programs 2749 0.00 1,393,759.51 (1,393,759.51)Unassigned 2750 0.00 0.00 0.00 Total Beginning Fund Balance 0.00 1,393,759.51 (1,393,759.51)
TOTAL EST REVENUE AND BEGINNING FD BAL 48,128,871.06 40,128,122.36 8,000,748.70
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLSPECIAL REVENUE FUNDS (OTHER) ‐ ESTIMATED REVENUES ‐ 2015‐16
Pupil Personnel Services 6100 2,314,019.78 1,642,014.60 672,005.18Instructional Media 6200 140,571.29 78,433.75 62,137.54Instruction and Curriculum Development 6300 9,115,830.91 6,618,357.21 2,497,473.70Instructional Staff Training 6400 5,878,921.07 3,024,357.32 2,854,563.75Instruction Related Technology 6500 322,378.52 193,680.11 128,698.41General Administration 7200 1,076,553.75 653,669.53 422,884.22School Administration 7300 0.00 0.00 0.00Facilities Acquisition and Construction 7400 0.00 0.00 0.00Fiscal Services 7500 0.00 0.00 0.00Food Services 7600 0.00 0.00 0.00Central Services 7700 482,299.06 206,879.40 275,419.66Pupil Transportation 7800 345,847.31 126,052.97 219,794.34Operation of Plant 7900 40,000.00 0.00 40,000.00Maintenance of Plant 8100 0.00 0.00 0.00Administrative Technology Services 8200 60,347.01 0.00 60,347.01Community Services 9100 1,200,000.00 4,191,422.24 (2,991,422.24)Debt Service 9200 0.00 0.00 0.00Transfers Out 9700 0.00 0.00 0.00TOTAL APPROPRIATIONS AND OTHER USES 48,128,871.06 38,834,362.85 9,294,508.21
ESTIMATED REVENUES LESS APPROPRIATIONS 0.00 (100,000.00) 100,000.00
FUND BALANCE AT END OF YEAR:Nonspendable‐Inventory 2711 0.00 0.00 0.00Restricted for Grants and Programs 2729 0.00 0.00 0.00Assigned for Other Programs 2749 0.00 1,293,759.51 (1,293,759.51)Unassigned 2750 0.00 0.00 0.00
Total Ending Fund Balance 0.00 1,293,759.51 (1,293,759.51)
TOTAL APPROPRIATIONS AND ENDING FD BAL 48,128,871.06 40,128,122.36 8,000,748.70
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLSPECIAL REVENUE FUNDS (OTHER) ‐ SUMMARY OF APPROPRIATIONS AND FUND BALANCE ‐ 2015‐16
2015‐16
Tentative
2014‐15
Budget
4-8
ACCT. 420 421 422Source NO. Fed‐State Pell Grants Federal Direct Total
FEDERAL:Head Start 130 0.00 0.00 0.00 0.00Civil Rights Act Title IV 140 0.00 0.00 0.00 0.00Emergency School Assistance 161 0.00 0.00 0.00 0.00Community Action Program 180 0.00 0.00 0.00 0.00Other Federal Direct 190 0.00 0.00 68,059.39 68,059.39Miscellaneous Federal Direct 199 0.00 1,200,000.00 0.00 1,200,000.00Vocational Education Act 201 953,516.27 0.00 0.00 953,516.27Race to the Top 214 0.00 0.00 0.00 0.00Education Jobs Fund 215 0.00 0.00 0.00 0.00Workforce Investment Act 220 0.00 0.00 0.00 0.00Teacher and Principal Training 225 1,977,224.24 0.00 0.00 1,977,224.24Math and Science Partnerships 226 1,221,487.19 0.00 0.00 1,221,487.19Safe and Drug Free Schools 227 0.00 0.00 0.00 0.00Individuals with Disabilities Education Act, PL94‐142 230 12,713,956.96 0.00 0.00 12,713,956.96Title I Targeted Assistance 240 24,591,082.93 0.00 0.00 24,591,082.93Adult General Education 251 746,964.69 0.00 0.00 746,964.69National School Lunch Act Lunch 261 0.00 0.00 0.00 0.00National School Lunch Act Breakfast 262 0.00 0.00 0.00 0.00National School Lunch Act Snack 263 0.00 0.00 0.00 0.00U.S.D.A Commodities 265 0.00 0.00 0.00 0.00Summer Feeding 267 0.00 0.00 0.00 0.00
Other Federal Through State 290 3,255,245.70 0.00 0.00 3,255,245.70 Emergency Immigrant 293 1,401,333.69 0.00 0.00 1,401,333.69
Total Federal 46,860,811.67 1,200,000.00 68,059.39 48,128,871.06
STATE:School Breakfast Supplement 337 0.00 0.00 0.00 0.00Food Service Supplement 338 0.00 0.00 0.00 0.00Miscellaneous State Sources 399 0.00 0.00 0.00 0.00 Total State 0.00 0.00 0.00 0.00
LOCAL:Interest, Including Profit on Investments 431 0.00 0.00 0.00 0.00Food Service Sales 450 0.00 0.00 0.00 0.00Pre‐K Early Intervention 472 0.00 0.00 0.00 0.00School‐Aged Child Care Fees 473 0.00 0.00 0.00 0.00Miscellaneous Local Sources 495 0.00 0.00 0.00 0.00 Total Local 0.00 0.00 0.00 0.00
OTHER SOURCES:Transfers In 610 0.00 0.00 0.00 0.00 Total Other Sources 0.00 0.00 0.00 0.00
TOTAL ESTIMATED REVENUE & OTHER SOURCES 46,860,811.67 1,200,000.00 68,059.39 48,128,871.06
FUND BALANCE AT BEGINNING OF YEAR:Nonspendable‐Inventory 2711 0.00 0.00 0.00 0.00Restricted for Grants and Programs 2729 0.00 0.00 0.00 0.00Assigned for Other Programs 2749 0.00 0.00 0.00 0.00Unassigned 2750 0.00 0.00 0.00 0.00 Total Beginning Fund Balance 0.00 0.00 0.00 0.00
0.00TOTAL EST REVENUE AND BEGINNING FD BAL 46,860,811.67 1,200,000.00 68,059.39 48,128,871.06
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLSPECIAL REVENUE FUNDS (OTHER) ‐ ESTIMATED REVENUE BY FUND‐ 2015‐16
4-9
ACCT. 420 421 422Use NO. Fed‐State Pell Grants Federal Direct Total
Instruction 5000 27,152,102.36 0.00 0.00 27,152,102.36Pupil Personnel Services 6100 2,254,692.91 0.00 59,326.87 2,314,019.78Instructional Media 6200 140,571.29 0.00 0.00 140,571.29Instruction and Curriculum Development 6300 9,115,830.91 0.00 0.00 9,115,830.91Instructional Staff Training 6400 5,870,853.15 0.00 8,067.92 5,878,921.07Instruction Related Technology 6500 322,378.52 0.00 0.00 322,378.52General Administration 7200 1,075,889.15 0.00 664.60 1,076,553.75School Administration 7300 0.00 0.00 0.00 0.00Facilities Acquisition and Construction 7400 0.00 0.00 0.00 0.00Fiscal Services 7500 0.00 0.00 0.00 0.00Food Service 7600 0.00 0.00 0.00 0.00Central Services 7700 482,299.06 0.00 0.00 482,299.06Pupil Transportation 7800 345,847.31 0.00 0.00 345,847.31Operation of Plant 7900 40,000.00 0.00 0.00 40,000.00Maintenance of Plant 8100 0.00 0.00 0.00 0.00Administrative Technology Services 8200 60,347.01 0.00 0.00 60,347.01Community Services 9100 0.00 1,200,000.00 0.00 1,200,000.00Debt Service 9200 0.00 0.00 0.00 0.00Transfers Out 9700 0.00 0.00 0.00 0.00TOTAL APPROPRIATIONS AND OTHER USES 46,860,811.67 1,200,000.00 68,059.39 48,128,871.06
ESTIMATED REVENUES LESS APPROPRIATIONS 0.00 0.00 0.00 0.00
FUND BALANCE AT END OF YEAR:Nonspendable‐Inventory 2711 0.00 0.00 0.00 0.00Restricted for Grants and Programs 2729 0.00 0.00 0.00 0.00Assigned for Other Programs 2749 0.00 0.00 0.00 0.00Unassigned 2750 0.00 0.00 0.00 0.00
Total Ending Fund Balance 0.00 0.00 0.00 0.00
TOTAL APPROPRIATIONS AND ENDING FD BAL 46,860,811.67 1,200,000.00 68,059.39 48,128,871.06
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLSPECIAL REVENUE FUNDS (OTHER) ‐ SUMMARY OF APPROPRIATIONS AND FUND BALANCE BY FUND ‐ 2015‐16
4-10
FEDERAL:
Head Start 130 0.00 0.00 0.00Civil Rights Act Title IV 140 0.00 0.00 0.00Emergency School Assistance 161 0.00 0.00 0.00Community Action Program 180 0.00 0.00 0.00Other Federal Direct 190 0.00 0.00 0.00ROTC 191 0.00 0.00 0.00Miscellaneous Federal Direct 199 0.00 0.00 0.00Vocational Education Act 201 0.00 0.00 0.00State Fiscal Stabilization, K‐12 210 0.00 0.00 0.00Race to the Top 214 398,683.44 957,170.44 (558,487.00)Education Jobs Fund 215 0.00 0.00 0.00Workforce Investment Act 220 0.00 0.00 0.00Eisenhower 226 0.00 0.00 0.00Safe and Drug Free Schools 227 0.00 0.00 0.00Math and Science Partnerships 226 0.00 0.00 0.00Individuals with Disabilities Education Act, PL94‐142 230 0.00 0.00 0.00Title I Targeted Assistance 240 0.00 0.00 0.00Adult General Education 251 0.00 0.00 0.00National School Lunch Act Lunch 261 0.00 0.00 0.00National School Lunch Act Breakfast 262 0.00 0.00 0.00National School Lunch Act Snack 263 0.00 0.00 0.00U.S.D.A Commodities 265 0.00 0.00 0.00Summer Feeding 267 0.00 0.00 0.00
Other Federal Through State 290 0.00 0.00 0.00 Emergency Immigrant 293 0.00 0.00 0.00
Total Federal 398,683.44 957,170.44 (558,487.00)
STATE:School Breakfast Supplement 337 0.00 0.00 0.00Food Service Supplement 338 0.00 0.00 0.00Miscellaneous State Sources 399 0.00 0.00 0.00 Total State 0.00 0.00 0.00
LOCAL:Interest, Including Profit on Investments 431 0.00 0.00 0.00Food Service Sales 450 0.00 0.00 0.00Pre‐K Early Intervention 472 0.00 0.00 0.00School‐Aged Child Care Fees 473 0.00 0.00 0.00Miscellaneous Local Sources 495 0.00 0.00 0.00 Total Local 0.00 0.00 0.00
OTHER SOURCES:Transfers In 610 0.00 0.00 0.00 Total Other Sources 0.00 0.00 0.00
TOTAL ESTIMATED REVENUE & OTHER SOURCES 398,683.44 957,170.44 (558,487.00)
FUND BALANCE AT BEGINNING OF YEAR:Nonspendable‐Inventory 2711 0.00 0.00 0.00Restricted for Grants and Programs 2729 0.00 0.00 0.00Assigned for Other Programs 2749 0.00 0.00 0.00Unassigned 2750 0.00 0.00 0.00 Total Beginning Fund Balance 0.00 0.00 0.00
TOTAL EST REVENUE AND BEGINNING FD BAL 398,683.44 957,170.44 (558,487.00)
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLSPECIAL REVENUE FUNDS (ARRA) ‐ ESTIMATED REVENUES ‐ 2015‐16
Source
ACCT.
NO.
2015‐16
Tentative
2014‐15
Budget Difference
4-11
ACCT.Use NO. Difference
Instruction 5000 859.01 1,526.75 (667.74)
Pupil Personnel Services 6100 0.00 0.00 0.00Instructional Media 6200 0.00 0.00 0.00Instruction and Curriculum Development 6300 0.00 562,503.44 (562,503.44)Instructional Staff Training 6400 242.18 345,521.45 (345,279.27)Instruction Related Technology 6500 390,503.68 0.00 390,503.68General Administration 7200 503.76 40,689.92 (40,186.16)School Administration 7300 0.00 0.00 0.00Facilities Acquisition and Construction 7400 0.00 0.00 0.00Fiscal Services 7500 0.00 0.00 0.00Food Services 7600 0.00 0.00 0.00Central Services 7700 0.00 6,928.88 (6,928.88)Pupil Transportation 7800 0.00 0.00 0.00Operation of Plant 7900 6,574.81 0.00 6,574.81Maintenance of Plant 8100 0.00 0.00 0.00Administrative Technology Services 8200 0.00 0.00 0.00Community Services 9100 0.00 0.00 0.00Debt Service 9200 0.00 0.00 0.00Transfers Out 9700 0.00 0.00 0.00TOTAL APPROPRIATIONS AND OTHER USES 398,683.44 957,170.44 (558,487.00)
ESTIMATED REVENUES LESS APPROPRIATIONS 0.00 0.00 0.00
FUND BALANCE AT END OF YEAR:Nonspendable‐Inventory 2711 0.00 0.00 0.00Restricted for Grants and Programs 2729 0.00 0.00 0.00Assigned for Other Programs 2749 0.00 0.00 0.00Unassigned 2750 0.00 0.00 0.00
Total Ending Fund Balance 0.00 0.00 0.00
TOTAL APPROPRIATIONS AND ENDING FD BAL 398,683.44 957,170.44 (558,487.00)
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLSPECIAL REVENUE FUNDS (ARRA) ‐ SUMMARY OF APPROPRIATIONS AND FUND BALANCE ‐ 2015‐16
2015‐16
Tentative
2014‐15
Budget
4-12
431 432 433 434 435
Source
Fed Stab ‐
General
Fed Stimulus ‐
Grants
Othr ARRA
Stimulus Race to the Top Edu Jobs Fund Total
FEDERAL:
Head Start 130 0.00 0.00 0.00 0.00 0.00 0.00
Civil Rights Act Title IV 140 0.00 0.00 0.00 0.00 0.00 0.00
Emergency School Assistance 161 0.00 0.00 0.00 0.00 0.00 0.00
Community Action Program 180 0.00 0.00 0.00 0.00 0.00 0.00
Other Federal Direct 190 0.00 0.00 0.00 0.00 0.00 0.00
ROTC 191 0.00 0.00 0.00 0.00 0.00 0.00
Miscellaneous Federal Direct 199 0.00 0.00 0.00 0.00 0.00 0.00
Restricted for Grants and Programs 2729 0.00 0.00 0.00 0.00 0.00 0.00
Assigned for Other Programs 2749 0.00 0.00 0.00 0.00 0.00 0.00
Unassigned 2750 0.00 0.00 0.00 0.00 0.00 0.00
Total Ending Fund Balance 0.00 0.00 0.00 0.00 0.00 0.000.00
TOTAL APPROPRIATIONS AND ENDING FD BAL 0.00 0.00 0.00 398,683.44 0.00 398,683.44
THE SCHOOL DISTRICT OF OSCEOLA COUNTY, FLSPECIAL REVENUE FUNDS (ARRA) ‐ SUMMARY OF APPROPRIATIONS AND FUND BALANCE BY FUND ‐ 2015‐16
ACCT.
NO.
4-14
FUND 7XX
INTERNAL SERVICE FUND
INTERNAL SERVICE FUND BUDGET
This fund records the premium revenue and expenditures associated with theDistrict’s self insured group health and life insurance program and casualtyinsurance programs.
The premium revenue in the Health & Life Insurance Trust Fund is from Boardcontributions for employee coverage, deductions for dependent coverage, andcontributions by retirees for post employment coverage. The expenditures of thisfund are for claims payments, insurance premiums, and professional/technicalservices.
The District maintains a stand alone insurance program for workerscompensation and property casualty. The District is also self insured for auto andgeneral liability risk. All of these are accounted for in a separate casualty internalservice fund.