Duval County Public Schools 2009-2010 Budget

2009 - 2010APPROVEDBUDGETAdopted: September 15, 2009

TEACHING

LEARNING

ACHIEVING

Jacksonville, Florida І www.duvalschools.org

DUVAL COUNTY PUBLIC SCHOOLS

2009-2010 APPROVED BUDGET

MAJOR SECTIONS This approved budget is published to be a comprehensive representation of the 2009-2010

approved budget for the Duval County Public School System. It is designed for ease of use and to facilitate the reader’s knowledge of the school system’s budget. This budget document consists of four major sections: (1) Introductory (contains Executive Summary), (2) Organizational, (3) Financial, and (4) Informational.

I. INTRODUCTORY SECTION (Contains Executive Summary) The Introductory Section is a high-level overall view of the 2009-2010 approved budget.

It contains an Executive Summary which can stand as a quick-reference guide for the 2009-2010 approved budget.

II. ORGANIZATIONAL SECTION The Organizational Section includes Organizational and Management Structures,

Financial Organization and a brief on the Strategic Plan and Operational Goals.

III. FINANCIAL SECTION The Financial Section displays all funds and pieces of the approved budget in summary

form to establish a "big picture". It is sub-divided into sections: Consolidated Funds (All Funds), General (Operating), Debt Service, Capital Projects, Special Revenue-Food Service, Special Revenue-Federal, ARRA Stimulus Funds, and Internal Service. The Capital Projects Fund includes the Facilities Five-Year Plan 2009-2010 through 2013-2014 and Major Maintenance List for 2009-2010 school year. The Financial Section also includes School and Department budgets.

Consolidated Funds (All Funds) General Fund Debt Service Fund Capital Projects Fund Special Revenue Fund – Food Service Special Revenue Fund – Federal American Recovery & Reinvestment Act Stimulus Funds Internal Service Fund Fiduciary Fund School Budgets Department Budgets

IV. INFORMATIONAL SECTION The Informational Section contains general information of interest about the school

system and budget. Examples of the information provided are Major Revenue, Local Tax Information, Summary of Revenues and Expenditures, Enrollment, Debt and Amortization Schedules, Student Achievement, and Glossary of Terms.

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2009-2010 APPROVED BUDGET TABLE OF CONTENTS

I. INTRODUCTORY SECTION (Contains Executive Summary) 7

EXECUTIVE SUMMARYBoard Members and Superintendent 8Key Administrative Staff 9Message from the Superintendent 10ASBO Meritorious Budget Award Letter 12GFOA Distinguished Budget Award Letter 13GFO Certificate of Recognition for Budget Preparation 14Duval County Public Schools-

Vision, Mission, Core Beliefs, Commitments 15Profile of Jacksonville, Florida / Duval County 16Profile of Duval County Public Schools 19Budget Brief (All Funds) 22Truth in Millage (TRIM) Calendar 252009-2010 Approved District Budget Narrative 26Descriptions of Budget Documents 49

II. ORGANIZATIONAL SECTION 51Organizational and Management Structure 53Florida County Map 54District Organizational Chart 55Cluster Organizational Chart 56Elementary Boundaries 57Middle School Boundaries 58High School Boundaries 59Dedicated Magnets 60Divisional Overview 61

Executive Summary


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Executive Summary

TABLE OF CONTENTS

II. ORGANIZATIONAL SECTION (Continued)Financial Organization 68Basis of Accounting 69Budget Structure 70Budget Administration and Management Process 71Fiscal Management Policies 72Long Term Fiscal Stability 76School Budget Development 77Division Budget Development 79Capital Budget Development 80Budget Approval 83

Strategic and Operational Goals 84Direction of the School System (Strategically) 84Fiscal Year Strategic Planning and Budgeting Cycle 85

III. FINANCIAL SECTION 87Financial Section 88Understanding the Florida Education School Funding Process 89How to Read the Budget 92Required Reporting 100

Consolidated Funds (all funds) 101Consolidated Funds: Statement of Revenue 103Consolidated Funds: Statement of Appropriations by Object 104Consolidated Funds: Statement of Appropriations by Function 105

General Fund 106Sources and Uses of Funds 106Major Budgetary Allocations 109General Fund: Approved Budget Statement of Revenue 110General Fund: Approved Budget Statement of Appropriations 112

to Second Calculation for 2010 113Estimated Base Florida Education Finance Program Revenue 114Transportation Profile 115

116General Fund Budget Key Points of Interest 117

118

Comparison of Florida Education Finance Program Fourth Calculation 2009

Historical Summary of Statistical Data (Number of Schools and Students)

Estimated Florida Education Finance Program Revenue General Funds

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Executive Summary

TABLE OF CONTENTS

III. FINANCIAL SECTION (continued)Debt Service Fund 119Sources and Uses of Funds 119

and Appropriations 120Certificates of Participation (COPS) Capacity 121Percentage of Millage Pledged for Certificates of Participation (COPS) 121Effects of Existing Debt Levels on Current and Future Budgets 122Debt Service Key Points of Interest 122Schedule of Indebtedness 123

Capital Projects Fund 124Sources and Uses of Funds 124

on Operating Budgets 125Capital Projects Fund: Approved Budget Statement of Revenue 126Capital Projects Fund: Approved Budget Statement of Appropriations 127Capital Projects Summary Report 128Long Range Facility Master Plan 129Five Year Facilities Projects Plan 1302009-2010 Major Maintenance List 131

Special Revenue Fund-Food Service 136Sources and Uses of Funds 136Special Revenue Fund-Food Service Key Points of Interest 137Food Service Profile 137

Revenue and Appropriations 138Purchasing/Bids 139

Special Revenue Fund-Federal 140Sources and Uses of Funds 140Special Revenue Fund-Federal Designated Purpose Grant Funds 141Special Revenue Fund-Federal: Approved Budget Statement of Revenue 143

of Appropriations 144

Special Revenue Fund-American Recovery & Reinvestment Act (ARRA)State Fiscal Stabilization Funds 145Targeted ARRA Stimulus Funds 148Other ARRA Stimulus Funds 151

Internal Service Fund 154Sources and Uses of Funds 154

and Appropriations 155

Debt Service Fund: Approved Budget Statement of Revenue

Special Revenue Fund-Food Service: Approved Budget Statement of

Internal Services Fund: Approved Budget Statement of Revenue

Special Revenue Fund-Federal: Approved Budget Statement

Capital Improvements or Other Major Capital Spending Affects

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Executive Summary

TABLE OF CONTENTS

III. FINANCIAL SECTION (continued)School Budgets 156School Budgets Narrative 156Aggregate Appropriations by Type of School 157Aggregate Appropriations by School 158

Department Budgets 197Department Budgets Narrative 197Aggregate Appropriations by Division 198Aggregate Appropriations by Departments 199

IV. INFORMATIONAL SECTION 207Major Revenue 210Federal Revenue 210State Revenue Sources 210Description of State Distribution 212Local Revenue and Beginning Fund Balance 214Budget Trends 215

Millage Tax Analysis 217Millage 217Explanation of Rolled Back Rate 217Duval County School Tax Increase for 2009-2010 School Year 218Property Tax Historical Millages 220Property Tax Levies and Collections 221Property Tax Millage Rates 222Total Millage Tax and Components 223

(Current and Prior Years) 224Millage Levy 225School District TRIM Timetable 227

Summary of Revenues and Expenditures (by Major Object) 230General Fund 231Debt Service Fund 232Capital Projects Fund 233Special Revenue Fund-Food Service 234Special Revenue Fund-Federal 235

Effects of the New Millage Rates on the Individual Taxpayer

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Executive Summary

TABLE OF CONTENTS

IV. INFORMATIONAL SECTION (continued)Student Enrollment Projections (FTE and COFTE) 236Forecasting and Estimating Methodology 236Actual and Estimated Regular Term FTE 238Unweighted FTE by Program Categories 239Weighted FTE by Program Categories 240FTE Charts 241Historical Pre-Kindergarten Data-Regular Term 242Capital Outlay FTE (COFTE) Forecasts (Final) 243Actual and Projected Capital Outlay FTE (COFTE) Chart 244

Personnel 245Teachers Base Salaries 245Staff Profiles by Position Type 246

Debt and Amortization Schedules 247State Board of Education Capital Outlay Bonds, 1999 Series A 248State Board of Education Capital Outlay Bonds, 2005 Series A 249State Board of Education Capital Outlay Bonds, 2005 Series B 250Certificates of Participation, Series 2005A 251Crossover Refunding Certificates of Participation, Series 2005 252Certificates of Participation, Series 2007 253Qualified Zone Academy Bonds (QZAB) 2003 254Qualified Zone Academy Bonds (QZAB) 2005 255

Program Review Process 256Duval County Program Review Process 256

Student Achievement259260

Advanced Placement Exams (AP) 261SAT and ACT Scores 262School Accountability Report - Florida School Grades 263School Climate Survey 268

Additional Budget InformationValue Added to Your Personal Compensation 271Glossary 272Who to Contact for Budget Information 279

Graduation RatesDropout Rates

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2009-2010 APPROVED BUDGET TABLE OF CONTENTS

I. INTRODUCTORY SECTION (Contains Executive Summary) 7

EXECUTIVE SUMMARYBoard Members and Superintendent 8Key Administrative Staff 9Message from the Superintendent 10ASBO Meritorious Budget Award Letter 12GFOA Distinguished Budget Award Letter 13GFOA Certificate of Recognition for Budget Preparation 14Duval County Public Schools-

Vision, Mission, Core Beliefs, Commitments 15Profile of Jacksonville, Florida / Duval County 16Profile of Duval County Public Schools 19Budget Brief (All Funds) 22Truth in Millage (TRIM) Calendar 252009-2010 Approved District Budget Narrative 26Descriptions of Budget Documents 49

Executive Summary


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Executive Summary

DUVAL COUNTY PUBLIC SCHOOLS BOARD MEMBERS AND SUPERINTENDENT

Tommy Hazouri, Chairman Board Member, District VII

Brenda Priestly Jackson, Vice Chairman Stan Jordan

Board Member, District IV Board Member, District I

Nancy Broner W. C. Gentry

Board Member, District II Board Member, District III

Betty Burney Vicki Drake Board Member, District V Board Member, District VI

Ed Pratt-Dannals Superintendent of Schools

Duval County Public Schools 1701 Prudential Drive

Jacksonville, Florida 32207 www.duvalschools.org Phone (904) 390-2000

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Executive Summary

KEY ADMINISTRATIVE STAFF

Ed Pratt-Dannals Superintendent of Schools

Pat Willis

Deputy Superintendent

Doug Ayars Chief Operating Officer

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Message from the Superintendent:

DUVAL COUNTY PUBLIC SCHOOLS 2009-2010 Greetings: We faced many challenges during the past year with the budget shortfall. Our School Board had to make some difficult decisions in order to have the least impact on the classroom, including the closing of a school and changes in transportation and the secondary schedule. We are not out of the woods yet; this budget situation is a multiple year problem. Our district has reduced spending for this coming year by changing high school and middle school schedules, reducing transportation costs and cutting 140 district positions, resulting in more than $36 million in savings. Even with these cuts, we had to use $34 million in one-time revenue that will not be available in 2010-11, and anticipate an additional $63 million loss when the federal stimulus money is no longer available in 2011-12. Additionally, the class size amendment requirement to go to the classroom level is scheduled for the 2010-11 school year, increasing our deficit an additional $40 million. These total $137 million over the next two years. There is no plan currently in place at the state or national levels to address these shortfalls. We will continue to be prudent in spending in order to ensure our students continue to receive a high quality education. Our Strategic Plan was in place for the entire school year in 2008-09 and we have continued to make progress toward becoming the best large urban school district in the nation. We are making academic gains and our graduation rate has risen more than 7 percentage points in the last 10 years. Duval County has increased the number of schools receiving a school grade of an A or B to 101, which is more than two-thirds of the schools that receive grades, compared to 85 last year. These gains in achievement can be attributed to the hard work of our students, teachers, principals, district support staff and community partners. On October 8, 2008, the Southern Association of Colleges and Schools Council on Accreditation and School Improvement (SACS CASI) quality review team announced their recommendation that Duval County Public Schools be awarded district accreditation “without reservation” as a quality school system. This District Accreditation is the highest level of accreditation that a school system can receive from the AdvancED organization, the world’s largest educational accrediting agency for K-12 schools in the southern United States.

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The 2009-10 Budget provides resources for our most critical tasks, including plans for success at our lower performing schools. Our School Board members and I are committed to the success of every student and plan to build on the high level of support provided by our community of families, businesses, and community and faith-based organizations. Student achievement has improved and the number of students completing a rigorous academic curriculum has increased. However, we will not be satisfied until all of our students graduate ready for work and post-secondary education. Our goal is to build sustainable growth over time in order to ensure all students receive a high quality education as we continue our commitment to eliminate the achievement gap. With your help and support, we can achieve this goal! Sincerely,

Ed Pratt-Dannals

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Association of School Business Officials International

This Meritorious Budget Award is presented to

Duval County Public Schools

for excellence in the preparation and issuance of its school system budget

for the Fiscal Year 2008-2009. The budget is judged to conform

to the principles and standards of theASBO International Meritorious Budget Awards Program.

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Executive Summary

DUVAL COUNTY PUBLIC SCHOOLS VISION STATEMENT

Every student will graduate from Duval County Public Schools with the knowledge and skills to be successful in post-secondary education and/or the workforce.

MISSION STATEMENT

The Duval County Public School System is committed to providing high quality educational opportunities that will inspire all students to acquire and use the knowledge and skills needed to succeed in a global economy and culturally diverse world.

CORE BELIEFS

• The academic success of every student in Duval County is the top priority of the Duval County School Board.

• The Duval County School Board believes that our greatest strength as a school district is the racial, gender, ethnic, and socio-economic diversity of our students and community.

• The achievement gap in Duval County can and must be eliminated.

• All DCPS children can be academically prepared to reach their dreams.

• All DCPS children can learn at grade level.

• Every school in Duval County can be a high-performing organization, both academically and operationally.

• High quality teachers, supported with high quality, on-going professional development, must drive our rigorous, intellectually and artistically challenging curriculum.

• Academic and operational resources can and must be adequately distributed throughout all DCPS schools.

• All schools can be safe learning environments where every student and adult is valued and respected.

COMMITMENTS • The academic success of every student in Duval County will be the top priority of the Duval

County School Board.

• The Duval County School Board will develop and celebrate the racial, gender, ethnic, and socio-economic diversity of our students and Community.

• The achievement gap in Duval County will be eliminated.

• All DCPS children will be academically prepared to reach their dreams.

• All DCPS children will learn at grade level.

• Every school in Duval County will be a high-performing organization, both academically and operationally.

• High quality teachers, supported with high quality, on-going professional development, will drive our rigorous, intellectually and artistically challenging curriculum.

• Academic and operational resources will be adequately distributed throughout all DCPS schools.

• All schools will be safe learning environments where every student and adult is valued and respected.

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Executive Summary

PROFILE OF JACKSONVILLE, FLORIDA DUVAL COUNTY

HISTORY On May 1, 1562, French Huguenots settled at Fort Caroline only to be destroyed by Spanish forces from St. Augustine. Until 1763, the Spanish ruled over Florida at which time the British reigned for a brief 20-year period. During this British rule, a road was built to connect Savannah to St. Augustine. The road was King’s Road and crossed the St. Johns river at a place named Cowford.

Spain regained control of Florida from 1783 until 1821 at which time Florida was ceded to the United States. At the Cowford ferry crossing, a small settlement began to grow. Isaiah D. Hart surveyed the village and changed the name to Jacksonville in honor of General Andrew Jackson, the territory’s first military governor.

After surviving the Civil War, Jacksonville prospered until 1888 when a yellow fever epidemic killed hundreds and thousands of people fled for their lives. Tragedy struck again on May 3, 1901 when most of the central city burned down due to the Great Fire of 1901. The fire caused an estimated $12 million to $15 million in damage, representing roughly half the city's taxable property. However, the community pulled together and rebuilt Jacksonville to become a leading Florida city.

Just before World War I, the Jacksonville area saw the filming of nearly 300 silent movies. After World War II, United States Navy bases as well as banking, insurance, and health care companies began to dominate the area. In 1968, voters elected to consolidate the City of Jacksonville and Duval County governments, with the exception of the beaches communities and Baldwin. In 1986, the Mayo Clinic opened its Jacksonville facility, the first Mayo Clinic extension outside of Rochester, Minn. In 1994, the National Football League awarded its 30th franchise to Jacksonville; the Jaguars began play in 1995. Jacksonville played host to Super Bowl XXXIX in 2005.

LOCATION Jacksonville spreads out from the St. John’s River in the northeast corner of Florida, touching the Atlantic Ocean. Only about 30 miles from Georgia, Jacksonville sits as the closest major metropolitan area for southeast Georgia as well as northeast Florida. The consolidation of Jacksonville and Duval County in 1968 made the city the nation’s largest in terms of land area with a total of 841 square miles.

ENVIRONMENT Residents experience a subtropical summer, spring, and a brisk winter. The average annual temperature is 68 degrees (F). The terrain consists of coastal marshlands towards the Atlantic, river terrain, and flat lands to the west. The natural curvature of the Jacksonville’s coastline makes it statistically the least likely place on the east coast to be hit by a hurricane.

GOVERNMENT Since 1968, the City of Jacksonville and Duval County have operated as a single entity. Under this entity, a mayor is elected by popular vote, as are the City Council members. The City Council consists of 14 geographical district positions and five at-large positions. Other elected offices include the Property Appraiser, Sheriff, Tax Collector, and Supervisor of Elections. Duval County is in the 4th Judicial Circuit. The Duval County School Board has seven elected board members, who in turn appoint the Superintendent of Schools.

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Executive Summary

PROFILE OF JACKSONVILLE, FLORIDA DUVAL COUNTY (Continued) POPULATION

Jacksonville metropolitan area is the 13th largest city in the United States. The Jacksonville Metropolitan Statistical Area (MSA), which consists of Baker, Clay, Duval, St. Johns and Nassau counties, had a total population of 1,313,228 in July, 2008. The population growth rate from 2000 to 2008 was 17.0%. The forecasted population for 2009 is 1,345,480. The average age is a relatively young 34.9 years old. Source: U.S. Census Bureau

EDUCATION

Opportunities for higher education are plentiful on the First Coast, both at public or private institutions. Jacksonville is home to the University of North Florida, Jacksonville University, Edward Waters College, Florida Community College at Jacksonville, Jones College, Webster University, Florida Coastal Law School, and University of Phoenix. The total enrollment in these institutions is more than 85,000 students.

ECONOMY

A central location and access to road, rail, sea, and air transportation has made Jacksonville the inter-modal hub of the southeast United States. The continual influx of new businesses is driven by a positive economic climate.

Jacksonville’s deep-water port is the 17th largest in the United States and handles shipments from around the world.

Jacksonville is third on the 2008 list of America’s Cleanest Cities. It also ranks third on 2008 Forbes list of “Best City in the U.S. for Jobs.” The city's appeal has been reinforced by national media, including a steady ranking among the "top ten best places to live" by Money magazine. Jacksonville was ranked eighth in Expansion Management Magazine's list of "America's Hottest Cities" in 2006.

DEVELOPMENT

In 2000, Jacksonville voters approved a half-cent sales tax hike for the Better Jacksonville Plan, which will provide a decade of construction projects that include road and infrastructure improvements, environmental preservation and targeted economic development, and new and improved public facilities. The $2.25 billion plan is aimed at improving the city's quality of life and boosting infrastructure for growth. The Better Jacksonville Plan will expend $1.5 billion for transportation spending which includes $544 million for work on state-maintained roads in Duval County.

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Executive Summary

PROFILE OF JACKSONVILLE, FLORIDA DUVAL COUNTY (Continued)

BUSINESS Jacksonville is an expanding business city. Jacksonville's deep-water port gives access to global markets and two-thirds of the 50 million consumers in the Southeastern United States are located within 600 miles. Companies from around the world have discovered that Jacksonville is not only a superior place to live, it is a superior place for business.

Jacksonville’s largest private employers include Blue Cross & Blue Shield of Florida, CitiBank, Mayo Clinic, CSX Transportation, Bank of America and Baptist Health System. In addition, Jacksonville is home to over 80 corporate and regional headquarters.

Jacksonville MSA Employment by Sector Sector # Employed % of Total Construction 36,700 6.2% Manufacturing 29,900 5.0% Trade, Transportation, & Utilities 103,200 17.4% Information & Other Services 39,000 6.6% Financial Activities 57,400 9.7% Professional & Business Services 85,300 14.4% Education & Health Services 79,600 13.4% Government 72,100 12.1% Source: Bureau of Labor Statistics, May 2009.

RETROSPECT The recent downturn in the economy has had a negative impact on the local workforce and new construction. The school system is doing its best to lessen the economic downturn with the use of the federal stimulus money provided through the American Recovery & Reinvestment Act (ARRA). The District saved over 500 positions and will spend $70,000,000 on construction and/or additions to schools with these funds.

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Executive Summary

Teachers 8,609 Psychologists/Specialists 191 Administrators 709 Support Personnel 3,376 Part-time Personnel 1,364 Total Employees 14,249

103 Elementary Schools (K-5) 3 Elementary School (K-8) 25 Middle Schools 20 High Schools 3 Special Schools 3 Exceptional Ed Schools 8 Charter Schools 165 Total Schools

PROFILE OF DUVAL COUNTY PUBLIC SCHOOLS

Duval County Public Schooll System is comprised of approximately 123,341 Full Time Equivalent students, 8,609 teachers, 4,276 support staff and 165 schools. Duval County is the twenty-first largest school district in the U.S.

ADMINISTRATION The School Board consists of seven members elected from geographic districts. The Board has

jurisdiction to establish policy, select school sites, engage in contracts, approve building plans, approve staff, set salaries and adopt the school budget. The Board appoints the Superintendent of Schools, who is responsible for implementing Board policies. The Superintendent is supported by a Deputy Superintendent, Chief Operating Officer, and other staff to serve the district.

Board meetings are held on the first Tuesday of each month at 6:00 p.m. at the School Board Administration Building.

STAFF Duval County Public Schools is one of the largest

employers in the county with 14,249 employees (12,885 full-time, 1,364 part-time).

The average elementary school teacher salary in 2009-10 with benefits (36.2%) is $65,376, middle school $61,971 and high school is $66,193, for a 196-day contract.

ACADEMIC Academic Programs staff provides instructional support to all schools. This support ranges from

on-site classroom visitations to evening parent meetings. Staff has revised curriculum for grades 6-10 in the four core academic areas, mathematics, science, social studies, and language arts. The curricula are posted on the district’s web site to make it accessible to teachers and administrators.

Staff provides specific on-site support and monitoring at the priority and challenged schools. This requires coordination with the State Department of Education Office of School Improvement to ensure that Department of Education guidelines and expectations are fulfilled.

The district wide focus is to eliminate the achievement gap at all levels. All efforts have been on implementing research-based, best practices. Major emphasis has been placed on involving all content area teachers in implementing reading strategies in their classrooms.

Source: DCPS Planning Department

Note: Start of school year official Staff Report is issued in February 2008 Source: DCPS Human Resources Department, Employee Position Code report as of 6/27/08

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Executive Summary

PROFILE OF DUVAL COUNTY PUBLIC SCHOOLS (Continued)

ACADEMIC (Continued) In addition, staff is responsible for working with

school staff to secure textbooks and instructional materials to meet the schools’ needs. The textbook adoption process is coordinated with subject area supervisors on a six-year adoption cycle.

Academic Programs has many responsibilities in serving students in grades pre-kindergarten through 12. Staff works diligently to provide the best service to meet the academic goals of the district.

MAGNET PROGRAMS

Magnet School programs provide additional resources and innovative learning techniques that cater to students' special talents or interests. These programs of study are in addition to the traditional instruction required for promotion or graduation. Magnet programs offer more than 51 options for enhanced curricula across the district. There are specialized themes, including communication, computer science, information technology, academic enrichment, math, science, engineering, environmental studies, visual and performing arts and Spanish language immersion. Approximately 21,500 students in kindergarten through 12th grade take advantage of more than 30 specialized programs.

SCHOOL BUDGET PROCESS

The Florida Education Finance Program (FEFP) is the primary source of funding for public schools. FEFP funds are generated by multiplying the number of full-time equivalent students (FTEs) in each educational program (Basic, Exceptional, ESOL, and Vocational) by cost factors to obtain weighted FTEs (WFTEs). Cost factors are determined annually by State Legislature. Weighted FTEs are then multiplied by the base student allocation to determine base funding for schools.

Schools are then given additional funds for school size, utilities, lottery enhancements and special programs such as class size reduction. The additional funds are calculated using formulas based on the FTE at each school.

Duval County uses school based budgeting which affords schools more input into securing resources. School based management allows each school to determine the number of classroom teachers, resource teachers, other personnel and programs that will be available in their school, based on SAC guidelines, Class Size Reduction Amendment IX, School Improvement Plan and their budget.

DIVISION AND SPECIAL PROGRAM BUDGET PROCESS

Zero-based line item budgeting is used for divisions, with requests being prioritized and tied to Districts goals and objectives with targeted performance measures being identified and evaluated.

STRATEGIC PLAN

Goal 1. Increase Academic Achievement for All Students Increase overall achievement for all students while moving significantly toward eliminating the achievement gap of racial and ethnic groups and students from low income families.

2009-2010 Projected Student Count Elementary (PK-5) 61,639 Middle School (6-8) 27,230 High School (9-12) 34,472 Total 123,341

Source: DCPS Budget Services

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Executive Summary

STRATEGIC PLAN (continued)

Goal 2. Significantly Increase the Graduation Rate Increase the percentage of students graduating ready for post-secondary education and work.

Goal 3. Employ the Best Teachers and Principals Hire, develop, support and retain the best teachers and principals in the nation for all schools.

Goal 4. Establish Safe, Secure and Respectful Schools Establish safe schools where all individuals are respected, valued and feel secure.

Goal 5. Engage Family and Community Support Energize families, community, civic and business leaders and corporations to engage in the success of education.

Goal 6. Deliver High Quality Support for Schools Continually enhance school performance through delivery of high quality District management, operational support, and customer service.

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Executive Summary

BUDGET BRIEF (ALL FUNDS)

• Class Size Amendment IX funding from the State is increasing from $132.2 million to $139.1

million, an increase of $6.9 million (5.2%).

• MAP funds for teacher performance pay is budgeted at $5.4 million.

• Student membership is projected to decrease by 389 FTEs (-.3%).

• Salary negotiations have not been completed at this time.

• Health Insurance premiums, on average per employee, will increase by approximately $540 (9.6%) from $5,618 to $6,158.

• Funding is included for Alternative Discipline Centers Programs at $3.4 million.

• Cost of breakfasts and lunches will remain the same for 2009-2010. For elementary schools, breakfast is $1.00 and lunches are $1.50; and for secondary schools, breakfast is $1.25 and lunches are $2.00.

• Elementary Art, Music, and Physical Education Initiatives were funded for the fifth year, total program cost of $17.3 million.

• A fourth issuance of Certificates of Participation (COPS) will be issued to fund the land and new Bartram Springs Elementary School ($27.2 million).

• The General Fund decreased $43.2 million from $1,049.4 million to $1,006.2 million, a 4.12% decrease. This was offset with an increase in ARRA State Stabilization funds in the amount of $43.7 million.

• Total ARRA stimulus funds the district will receive are $74,634,099

• The total consolidated budget for the District decreased $152.9 million from $1.865 billion to $1.712 billion, a decrease of 8.9%.

• Classroom instructional costs account for 58.7% or $591.0 million of the General Fund budget. In the Special Revenue Fund – Federal budget Classroom instructional costs account for 46.7% or $86.0 million.

• Salaries and benefits account for 66% and 69% of the General Fund and the Special Revenue Fund – Federal budgets respectively.

• General Fund expenditures per pupil are $8,157.64. Including Special Revenue Funds for Food Service and Federal moves the expenditure per pupil to $10,032.91.

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Executive Summary

BUDGET BRIEF (ALL FUNDS) (Continued) REVENUE AND APPROPRIATION HIGHLIGHTS (ALL FUNDS) 2009-2010 SCHOOL YEAR

Budgeted Revenue (Money) Sources Where dollars come from:

The district is funded by a combination of Local, State and Federal money with the largest percentage from Local 34.7%. Sales tax is the largest income source for the State and property taxes are the largest source of revenue from local funding.

Source: DCPS Tentative Budget Consolidated Funds Statement, 2009-2010

Budgeted Appropriations by Fund Where the dollars go:

Revenues that the district receives from the various sources above are placed in funds for specific activities or attaining certain objectives such as Food Service and Capital Outlay. These are restricted revenues. When revenue is not designated for a specific purpose, it is usually placed in the General Fund which is 58.8% of the total budget.

Source: DCPS Approved Budget Consolidated Funds Statement, 2009-2010

Federal Sources

$212,579,270 12.4%

State Sources $477,740,689

27.9%

Local Sources $594,553,537

34.7%

Transfers & Fund

Balances $400,227,877

23.4%

Non‐Revenue Sources

$27,220,000 1.6%

Duval County Public SchoolsConsolidated Revenue and Fund Balance

$1,712,321,373

General$1,047,136,340

58.8%

Debt Service$29,675,296

1.7%

Capital Projects$288,407,587

16.8%

Food Service$47,082,180

2.8%

Special Revenue ‐ Federal

$109,580,475 6.4%

ARRA Stimulus$74,634,099

4.4%

Internal Service $156,769,656

9.2%

Budgeted Appropriations by Fund for 2009‐10Total Budget $1,712,321,373

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Executive Summary

BUDGET BRIEF (ALL FUNDS) (Continued) SUMMARY OF APPROPRIATIONS (ALL FUNDS) 2009-2010 SCHOOL YEAR

Appropriations by Function

Function classification indicates the overall purpose or objective of expenditures. These group-related activities are aimed at accomplishing a major service of regulatory responsibility.

The activities of a local school system are classified into six broad areas:

• Instruction • Instructional Support • General Support • Community Services • Non-Program Charges (Debt

Service and transfers) • Fund Balances

Source: DCPS Tentative Budget Consolidated Funds Statement, 2009-2010 SUMMARY OF APPROPRIATIONS (ALL FUNDS) 2009-2010 SCHOOL YEAR

Appropriations by Object/Category The object classification indicates the type of goods or services obtained as a result of a specific expenditure.

Eight major categories are:

• Salaries • Employee Benefits • Purchased Services • Energy Services • Materials and Supplies • Capital Outlay • Other Expenses and

Transfers • Fund Balances

Source: DCPS Tentative Budget Consolidated Funds Statement, 2009-2010

Salaries$578,855,580

33.8%Employee Benefits

$222,540,624 13.0%

Purchased Services

$224,188,708 13.1%

Energy Services$27,722,036

1.6%

Materials and Supplies

$118,306,615 6.9%

Capital Outlay$226,489,032

13.2%

Other Expenses and Transfers$189,226,947

11.1%

Fund Balances$124,991,831

7.3%

Appropriations by Object for 2009‐2010Total Budget $1,712,321,373

Salaries$602,777,349

32.75%

Employee Benefits$222,540,624

13.00%

Purchased Services

$224,188,708 13.09%

Energy Services$27,722,036

1.62%

Materials and Supplies

$118,306,615 6.91%

Capital Outlay$226,489,032

13.23%

Other Expenses$141,283,868

8.25%

Transfers$31,718,442

1.72%

Reserves & Fund Balance

$124,991,831 7.30%

Duval County Public Schools Consolidated Expenditures, Reserves & Fund Balances

$1,712,321,373

Page 24 of 279

Executive Summary

TRUTH IN MILLAGE (TRIM) CALENDER (State Mandated) DATES FOR ADOPTING 2009-2010 BUDGET (TRIM TIMELINE) May 5 Board Meeting. If possible, reappointments of staff on agenda except principals.

Approve revised Five-Year Facilities Plan. Budget Resolutions for March, 2009 June 8 Board Meeting. Board readopts previous year’s budget until tentative budget is

approved. Budget Resolutions for April, 2009. Principals on reappointment agenda.

July 7 Board Meeting. Budget Resolutions for May, 2009. July 16 Department of Education computes Required Local Effort (RLE) millage and

certifies rate to each district. 2009-2010 FEFP Second Calculation. July 21 (Day 21) Board Meeting. Submit tentative budget to the Board for approval to advertise

required notices prior to the first public hearing. (LAW: within 24 days.) July 25 (Day 25) Publish Budget Advertisement in local newspaper. (LAW: within 29 days of

Certification.) July 28 (Day 28) Board Meeting. (Day 3 after Ad) Board conducts first public hearing and

adopts the 2009-2010 Tentative Budget and Millage. (LAW: within 35 days; and more than 2, no later than 5 days after Ad.)

July 31 Proposed Millage to Property Appraiser/Tax Collector. (LAW: within 35 days). August 11 Board Workshop. Budget Workshop with the Board, if requested. September 15 (Day 77) Board Meeting. AFR approval and Final public hearing to adopt final budget.

(LAW: within 80 days, but not before 65 days after certification.) Final Budget Resolutions for 2008-2009 school year approval.

September 18 2009-2010 Adopted final budget (District Summary) due to State. (LAW: within

3 days of Board Approval.)

Page 25 of 279

Executive Summary 2009-2010 APPROVED DISTRICT BUDGET NARRATIVE

SOURCES AND USES OF FUNDS

Florida law requires the superintendent of schools to annually prepare and submit a balanced budget to the School Board for consideration and adoption.

As required, the budget being submitted is a detailed plan that balances estimated expenditures by function and object to estimated revenues. The 2009-2010 financial plan is to serve approximately 123,341 full-time equivalent students (FTE’s) in Duval County Public Schools. Development of this budget involved input from the school board, superintendent, staff, and individual school budget meetings as well as public hearings.

Duval County Public Schools suffered through the toughest budget cycle in the last 30 years. The crippling economy has drastically reduced tourist spending in the state of Florida. This spending generates sales tax dollars which is the most predominant source of revenue for school districts. After the state legislature finalized the FY 2008-2009 budget, it reduced that budget in the fall due to this decline. These cuts were anticipated and budgeted within the General Fund fund balance. These cuts came after two reductions during the 2007-2008 fiscal year.

Funding is derived from three main sources: Federal, State, and Local. Federal funds are received from the United States government. Federal funds are either received directly from the federal government or pass through the state as a distributing agency to local school districts within the state. Two federal entitlements (Title I and Individuals with Disabilities Education Act (IDEA)), account for 74% of the district’s Special Revenue Fund-Federal funding. These funds supplement state and local funding for students with a high education load factor and exceptionalities.

State funding is provided primarily by Legislative appropriations under the Florida Education Finance Program (FEFP). State funds that are appropriated to all school districts under the FEFP amount to $5.1 billion. In addition, categorical and lottery funds are also appropriated to local school districts and total $2.8 billion and $129.9 million respectively statewide. Categoricals are funds that are allocated for a specific purpose and these funds are to be used to accomplish the intended specific purpose. The funding formula was changed and Class Size, Amendment IX remains the only categorical. The predominant tax source in the state of Florida is sales tax (6%), since the state does not have a personal income tax. Secondary income sources for the state are documentary stamps tax and fuel-related taxes & fees.

Largest sources of tax revenue are composed of various Fees, Taxes and Licenses (FY 2008-09) Sales & Use Tax 68.49% Documentary Stamps Taxes 4.00% Fuel-related Taxes & Fees 12.64% Communications Services Tax 9.47% Corporate Income & Excise Tax 2.10% All other sources 3.30%

Source: Florida Department of Revenue, Revenue Collection Report, August 2009 .

Page 26 of 279


SOURCES AND USES OF FUNDS (Continued)

Source: Florida Department of Education, Legislative Update 2009.

Local funding largely comes from property taxes (which the state includes in its appropriations for FEFP) that are part of or required by the Legislature in order to participate in the Florida Finance Education Program (FEFP). The three ad valorem taxes that are part of the FEFP formula funds are the required millage levy known as Required Local Effort (RLE) which changes from year to year, Prior Period Funding Adjustment which allows school districts to collect funds when tax rolls are less than certified, and optional discretionary millage levy known as Discretionary Local Effort (DLE) (maximum levy is 0.748 mills). Other property taxes that augment educational funding locally are Capital Outlay (maximum levy is 1.500 mills) and Debt Service (maximum levy is 6.000 mills or ten percent of tax base) millage levies. Beginning in 2009-2010, a Critical Needs millage of .250 mills may be levied by School Boards to meet the critical needs of the district in either Capital or General Funds. After 2010-2011, this levy will require a voter referendum in order to continue. Debt Service property tax levies are utilized to retire principal and interest payments on borrowings that constituents in the local district have approved through voter referendums. Capital Outlay property tax levies are utilized for remodeling and new construction, maintenance, renovation and repair, land purchases, furniture, fixtures and equipment, A/V media, library books, technology, school buses, minor maintenance, site development, and retirement of debt obligations from pledging portions of the Capital Outlay millage. The Legislature has also given approval for school districts through voter referendums the ability to generate additional operating dollars for the district for either a two-year or four-year period depending on terms in the covenant to the voters. The two-year period does not have a cap but the four-year period is capped at 10 mills net of debt service millage levy. Duval County Public Schools has not utilized these voter referendum options on millage known as Additional Local Effort. The Legislature limits the millage rates each year through the appropriation process and school districts are not allowed to exceed those limits without voter referendums. The constitutional ceiling limit for property taxes for school districts is 10 mills not including debt service which can make a district exceed the 10 mills limit to a maximum of 16 mills. But generally, the Legislature establishes millage rates below the 10 mill constitutional limit. The millage rate for Duval County this year is 7.582 mills for the General Fund and the Capital Outlay Fund. The school board must levy the Required Local Effort (RLE) in property taxes in order to participate in the Florida Education Finance Program. Required effort rates are generally established by the Legislature based on the county’s gross taxable value provided and certified by the local Property Appraiser. The district must comply with State statues concerning Truth-in-Millage (TRIM) regulations for taxing property owners and the process has to be completed within 80 days from the start of the process which is July 1st or when the Property Appraiser certifies the tax roll if after July 1st of each year. Tentative and final budget hearings are conducted and the budget is then submitted to the Commissioner of Education for approval. The potential local revenues for the FEFP generated statewide for 2009-2010 school year are approximately $8.9 billion.

State of Florida Education Revenue Budget Highlights $23.1 billion appropriated from all funds for the State of Florida education operating budgets -$12.2 billion from General Revenue -$1.6 billion from Lottery -$9.3 billion from other trust funds State of Florida Education Capital Funds PECO Maintenance $119.1 million PECO New Construction $145.6million

Page 27 of 279


FLORIDA EDUCATION FINANCE PROGRAM (FEFP)

The FEFP is the major funding source for providing operations to school districts in Florida. The FEFP was enacted by the State Legislature in 1973. Funds are provided based on full-time equivalent student enrollment (FTE’s) through an algorithm formula that takes into account (1) varying education program costs, (2) cost differentials among districts, (3) a minimum required level of local support, and (4) varying costs for equivalent educational programs. Program cost factors are designated by the State Legislature based on cost report information supplied to the State Department of Education from each school district. Funding from the FEFP is adjusted four times for each school year to account for changes in student populations and other factors that are part of the formula.

In order to participate in the FEFP, each district must levy a required ad valorem property tax millage. The required amount is different between districts due to accuracy of assessment values and collection rates. For the 2009-2010 school year, the Required Local Effort (RLE) for Duval County is 5.084 (includes .009 mills for Prior Period Funding Adjustment) mills or .028 mills less than last year’s required local effort of 5.112 mills.

Distributing State Dollars (Flow Chart) Funding for Public Schools is allocated on a per student basis through FEFP. The amount of STATE AND LOCAL FEFP DOLLARS for each school district is determined in the following manner.

FTE STUDENTS x PROGRAM

COST FACTORS

= WEIGHTED

FTE STUDENTS

X BASE STUDENT ALLOCATION X DISTRICT COST

DIFFERENTIAL =

BASE FUNDING + DECLINING

ENROLLMENT SUPPLEMENT

+ SPARSITY SUPPLEMENT + SAFE SCHOOLS

ALLOCATION + DISCRETIONARY

TAX EQUALIZATION

+

SUPPLEMENTAL

ACADEMIC INSTRUCTION

+ ESE

GUARANTEED ALLOCATION

+ MINIMUM

GUARANTEE ADJUSTMENT

= GROSS STATE

AND LOCAL FEFP DOLLARS

- REQUIRED LOCAL EFFORT =

GROSS STATE FEFP DOLLARS +/- ADJUSTMENTS =

NET STATE FEFP

ALLOCATION +

DISTRICT DISCRETIONARY LOTTERY FUNDS

+ CATEGORICAL

PROGRAM FUNDS

+

SPECIAL ALLOCATIONS =

TOTAL STATE FINANCE

PROGRAM Duval County Public Schools does not qualify for items with an "X" for

2008-09.

Source: Funding for Florida School Districts, 2008-2009

The FEFP is a complex formula that requires constant monitoring and changes over time to best serve the interest of the State as a whole. Over the past two decades, a major component of the formula that adjusts for cost differentials between districts has been the most controversial. This is known as the District Cost Differential (DCD). In the 2004 Legislature, a change was made to the DCD calculation that resulted in an additional $8.8 million to Duval County. The change is to use a Florida Price Level Index (FPLI) with an amenities adjustment instead of the old FPLI market basket approach to determine the cost differentials between districts. The market basket approach was a cost of goods method, which was an indirect estimate of the actual cost of hiring, which is the target goal to be achieved. The new amenities approach took into account wage data along with cost of goods to provide a more valid cost of hiring personnel from district to district. The rollout period for the change in the FPLI was three years (2006-2007 was the last year of rollout) with the total potential increase in funding between $22 to $28 million for Duval County. Since the old FPLI market basket approach was not calculated the last two years of the rollout, it is impossible to determine the exact increase in funding for 2005-2006 and 2006-2007 school years due to the DCD change. Legal action was taken to revert back to the old FPLI but the suits were dismissed in circuit court. However, plaintiffs can still appeal to the Florida Supreme Court. A change back to the old method makes the district consider these funds to be non-recurring.

Page 28 of 279


FEFP CHANGES IN FUNDING

No changes were made in the 2009 State legislature to the Florida Price Level Index (FPLI) with an amenities adjustment to the DCD (District Cost Differential). The compression adjustment continues that the State Legislature appropriated on Discretionary Local Effort (DLE) property millage from $200 to the state average of $446.68. This compression adjustment helps to close the gap between property poor school districts to property rich school districts concerning FEFP operating funds. A floor or minimum dollar amount was established at $446.68 per student for each district’s DLE 0.748 mills levy allowing property poor districts receiving less than the minimum per student to receive additional dollars up to the $446.68 per student. Duval County is considered a property poor district since it receives only $358.55 per student on its DLE levy and therefore will receive a compression adjustment of $10.9 million on its operating levy of .748 DLE mills.

Districts in Florida are not expecting the same revenue shortfalls as has taken place in the previous two years in the 2009-2010 budget. However, the district is cognizant of the American Recovery & Reinvestment Act State Stabilization Funds being in place for only two years and is anticipating the “funding cliff” that this will cause by levying the .25 mills Critical Needs millage levy for the General Fund.

A voter referendum was passed in January, 2008 for a property tax revision which will affect revenue in the future. This referendum allows taxpayers to transfer a portion of their ‘Save Our Homes’ benefit to a new homestead (portability) and provides a $25,000 exemption on Tangible Personal Property for businesses. It is estimated that the loss to the General Fund budget will be $3.9 million for 2008-09 rising to $46.5 million in 2012-2013.

MILLAGE

The property tax rate is referred to as millage. Ad Valorem Taxes are an annual tax levied by local governments based on the value of property as of January 1 of each year. With certain exceptions for millage levies approved by the voters, the Constitution limits school board levies to 10 mills. The State Legislature has the authority and has currently set the maximum millage at less than 10 mills. Public school property tax millage is levied for operating expenses, capital projects and to retire debt service. Tax bills are mailed in November of each year based on the previous January 1st valuation and are due by the following March 31. The state requires at least a 95% collection rate on local property taxes when preparing the district’s budget.

EXPLANATION OF ROLLED BACK RATE

The “rolled back rate” is found in Florida Statutes, Chapter 200. The method of calculation is determined by the Department of Revenue on form DR-420S. The “rolled back rate” includes General Fund millage and Capital Outlay Fund millage, but does not include any voter approved Debt Service Fund millage.

Property taxes are based on a unit called a “mill”. A mill is the rate used to calculate taxes based upon assessed property value. One mill is equal to $1.00 per $1,000 of assessed property value. A mill can also be expressed as 0.001.

The “rolled back rate” is the millage rate necessary on the new tax roll that will generate the same total dollars raised in the prior year. The 2008-2009 millage was 7.561, without Debt Service, which potentially would generate $494,502,589 (calculated at 100% collection rate). This is used to determine the State and local “rolled back rate” for 2009-2010. The non-voted millage is 7.582 (5.084 RLE plus .748 DLE plus .250 Critical Operating Needs plus 1.500 Capital Outlay) which would generate $460,565,058. This represents a decrease of $33,937,531. Therefore, the “rolled back rate” percentage decrease for the total millage is 6.86%. Since the “rolled back rate” percentage is a decrease, the District must advertise a budget hearing instead of a tax increase.

Page 29 of 279


These calculations are based on the tax roll estimated by the Property Appraiser on the “Certification of School Taxable Value” (DR-420S) on July 1, 2009 and on Required Local Effort as calculated by the Legislature.

MILLAGE LEVY The 2009-2010 budget is based upon a proposed millage levy of 7.582 mills, an increase of 0.021

mills (.28%) from the 2008-2009 millage rate (7.761). The Board has the discretion of levying up to 0.998 mills (0.748 DLE and 0.250 Critical Operating Needs) for operating purposes and 1.500 mills for capital projects purposes as compared to 0.699 mills (0.498 DLE and 0.201 SDLE) and 1.750 mills respectfully last year. However, the Board is required to levy 5.084 mills in 2009-2010 (5.112 in 2008-2009) in order to participate in the Florida Education Finance Program (FEFP). The 1.500 mills for capital projects is recommended to partially meet the district’s construction and maintenance needs and is consistent with the district’s proposed Five-Year Facilities Plan presented to the board. The total proposed 7.582 millage includes Required Local Effort of 5.084 mills, the optional 0.748 Discretionary millage, .250 Critical Operating Needs millage, and 1.500 Capital Outlay millage allowed by state law.

2005-2006 MILLAGE

2006-2007 MILLAGE

2007-2008 MILLAGE

2008-2009 MILLAGE

2009-2010 MILLAGE

DIFFERENCE from 2009-

2010

Required Local Effort (RLE) 5.244 4.940 4.879 5.112 5.075 (0.037)

RLE Prior Period Funding Adj 0.000 0.000 0.000 0.000 0.009 0.009

Discretionary Local Effort (DLE) 0.510 0.510 0.510 0.498 0.748 0.250

Supplemental DLE 0.250 0.250 0.215 0.201 0.000 (0.201)

Critical Operating Needs 0.000 0.000 0.000 0.000 0.250 0.250

TOTAL OPERATING 6.004 5.700 5.604 5.811 6.082 0.271

DEBT SERVICE 0.421 0.342 0.151 0.000 0.000 0.000

CAPITAL PROJECTS 2.000 2.000 2.000 1.750 1.500 (0.250) TOTAL 8.425 8.042 7.755 7.561 7.582 0.021


The total millage decrease of 0.021 mills will decrease taxes for the average homeowner whose assessment did not change by the following: $1.05 for $50,000 home assessment; $2.10 for $100,000 home assessment; and $2.63 for $125,000 home assessment.

The total property assessment for Duval County has decreased by 4.9% from $65.4 billion in 2008-2009 to $62.2 billion in 2009-2010.

2005-06 2006-07 2007-08 2008-09 2009-10

% Increase/ (Decrease)

from 2008-09

Property Value $45,852,669,406 $51,951,142,035 $61,209,694,800 $65,401,744,384 $62,234,425,364 -4.9%

Source: DCPS Budget Consolidated Funds Statement, 2009-2010

Page 30 of 279


MILLAGE LEVY (Continued)

The millage levy of 7.582 is the maximum amount that the Board may levy without a voter referendum and is less than the roll back rate by 6.86% resulting in having to advertise a budget hearing rather than a tax increase.

Source: DCPS Budget Services Although the millage rate increased, property owners on average will not see a tax increase because the increase in the millage rate was offset with a decrease in property assessment. The chart below shows the tax increase for a home with same assessment, which is not typical. The second chart reflects on average what will typically be the case on $100,000 home where assessment increased.

0.00

10.00

20.00

30.00

40.00

50.00

60.00

70.00

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Billions

Tax Base

0.000

2.000

4.000

6.000

8.000

10.000

12.000

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Mills

Millage

2009-2010 Millage Increase

2

Increase to HomeownersWith same assessment:

$50,000 valuation; tax increase $1.05$75,000 valuation; tax increase $1.57$100,000 valuation; tax increase $2.10$125,000 valuation; tax increase $2.63

Tax Decrease

3

$(49.91) $(52.01)

$(2.80)

$4.90

$25.00

$-

$(25.00)

($58)

($38)

($18)

$2

$22

$42

Average $100,000 Home that assessment decreasedwill see tax decrease

Net Changes in Assessment

Property Appraiser

RLE IncreaseLegislative

Required Rate

Add'l Discretionary Critcal Debt Needs Service

School Board

Average Tax Decrease

CapitalOutlay

Page 31 of 279


APPROVED DISTRICT BUDGET 2009-2010 SCHOOL YEAR The 2009-2010 approved budget for Duval County Public Schools is $1.712 billion which consists of the General Fund ($1.006 billion), the Debt Service Fund ($29.7 million), the Capital Projects Fund ($288.4 million), the Special Revenue Fund – Food Service ($47.1 million), the Special Revenue Fund – Federal ($109.6 million), the ARRA Stimulus funds ($74.6 million) and the Internal Service Fund ($156.8 million).



The proposed budget of $1.712 billion includes both transfers and Internal Service Funds and is a decrease of $152.9 million (-8.2%) from 2008-2009. The overall decrease is mainly attributable to the spenddown of Capital Project COPs funds that were received in 2007-2008. As required the budget being submitted is a detailed operating plan that balances estimated expenditures by function and object to estimated revenues. While the funds are accounted for separately, they function as one unit to provide the resources necessary for the district to serve approximately 123,341.31 FTE students.

General$1,047,136,340

58.8%

Debt Service$29,675,296

1.7%

Capital Projects$288,407,587

16.8%

Food Service$47,082,180

2.8%

Special Revenue ‐ Federal

$109,580,475 6.4%

ARRA Stimulus$74,634,099

4.4%

Internal Service $156,769,656

9.2%

Budgeted Appropriations by Fund for 2009‐10Total Budget $1,712,321,373

Federal Sources

$212,579,270 12.4%

State Sources $477,740,689

27.9%

Local Sources $594,553,537

34.7%

Transfers & Fund

Balances $400,227,877

23.4%

Non‐Revenue Sources

$27,220,000 1.6%

Duval County Public SchoolsConsolidated Revenue and Fund Balance

$1,712,321,373

Page 32 of 279


BUDGET 2009-2010 SCHOOL YEAR (Continued)

Source: DCPS Budget Consolidated Funds Statement, 2009-2010 GENERAL FUND This fund is the primary operating fund of the District. Revenues that are not specifically allocated to another fund are accounted for in this fund. Florida Education Finance Program (FEFP) dollars, (State 32%, Categoricals 14%, and Local ad valorem taxes 36%) are the principal sources of revenue for the General Fund. The General Fund is 58.8% of the total budget and is the fund that provides the day-to-day needs of the District. Examples of General Fund expenses are salaries of employees; fringe benefits of employees; contracted services with vendors; materials and supplies used to carry out operations; instructional materials and textbooks; professional fees; legal costs; utilities; transportation costs of getting children to and from school; custodial services to keep schools clean and healthy; and numerous other operational type expenses.

Source: Budget General Funds Revenue Statement, 2009-2010

ACTUAL RESULTS

ACTUAL RESULTS

ACTUAL RESULTS

ACTUAL RESULTS

APRROVED BUDGET

DIFFERENCE FROM

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2009 to 2010GENERAL 896,916,178$ 987,890,477$ 1,052,099,812$ 1,049,393,389$ 1,006,172,080$ (43,221,309)$ DEBT SERVICE 90,750,003$ 91,288,028$ 91,978,695$ 112,344,292$ 29,675,296$ (82,668,996)$ CAPITAL PROJECTS 307,745,810$ 312,812,876$ 471,364,084$ 413,318,411$ 288,407,587$ (124,910,824)$ SPECIAL REVENUE - FOOD SERVICE 51,740,213$ 46,860,631$ 44,196,611$ 45,584,840$ 47,082,180$ 1,497,340$ SPECIAL REVENUE - OTHER 89,111,636$ 91,568,309$ 79,773,508$ 85,577,656$ 109,580,475$ 24,002,819$ SPECIAL REVENUE - STATE STABILIZATION 43,666,932$ 43,666,932$ SPECIAL REVENUE - ARRA STIMULUS 194,356$ 30,967,167$ 30,772,811$ INTERNAL SERVICES 30,835,744$ 37,652,072$ 131,636,211$ 158,797,892$ 156,769,656$ (2,028,236)$

1,467,099,584$ 1,568,072,393$ 1,871,048,921$ 1,865,210,836$ 1,712,321,373$ (152,889,463)$ LESS TRANSFERS 34,344,954$ 35,176,628$ 53,148,898$ 113,685,461$ 47,943,079$ (65,742,382)$

1,432,754,630$ 1,532,895,765$ 1,817,900,023$ 1,751,525,375$ 1,664,378,294$ (87,147,081)$

2009-2010 2008-2009 Increase/Budget Actual (Decrease)

Federal Direct 1.2$ 1.6$ (0.4)$ Federal Through State -$ 0.6$ (0.6)$ State Sources: Florida Education Finance Program 323.5$ 300.3$ 23.2$ State Categoricals -$ 35.5$ (35.5)$ Lottery -$ 3.1$ (3.1)$ Class Size Reduction 139.1$ 132.2$ 6.9$ Florida School Recognition Program 5.0$ 5.7$ (0.7)$ Other State 1.3$ 1.7$ (0.4)$ Local Sources: -$ -$ -$ Local Taxes (incl. prior year taxes) 360.3$ 365.3$ (5.0)$ Interest 3.2$ 4.6$ (1.4)$ Fees 9.7$ 11.8$ (2.1)$ Other Local 6.4$ 8.8$ (2.4)$ Transfers In 32.5$ 62.3$ (29.8)$ Fund Balances 124.0$ 115.9$ 8.1$

Total 1,006.2$ 1,049.4$ (43.2)$

General Fund Revenue

Page 33 of 279


GENERAL FUND (Continued)

Total estimated revenues (excluding fund balances of $124.0 million) for fiscal year 2009-2010 amount to $882,169,821 and proposed expenditures (excluding fund balances of $58.2 million) total $947,970,155. Carryforward fund balance figures include carryforward encumbrances of $5,662,879, carryforward restricted for categoricals $51,331,565, district restricted reserves $18,492,426, restricted reserves for inventory $2,474,733, and unrestricted balances $46,040,565.

The General Fund budget decreased $43.2 million over the 2008-2009 actuals. State revenue for the General Fund decreased by $9.7 million from $478.6 million to $468.9 million, while local sources decreased from $390.5 million to $379.6 million. The rainy day fund for General Fund is established at least at a minimum of 3.0% of revenue to be received by the General Fund for the year (3.0% of revenue equals $25.5 million). Recognizing that a 3% to 5% or $25.5 to $42.5 million operating reserve would be prudent for strong financial stability, a $54.2 million reserve is included. The District must continue to bring non-recurring revenue in line with non-recurring expenditures for best practices in budgeting over the next couple of years.

Source: DCPS Budget General Funds Revenue Statement, 2009-2010

The resources of the General Fund are used primarily for salaries ($482.7 million) and employee benefits ($185.8 million) totaling $668.5 million, or approximately 66% of total estimated budget. From a functional point of view, expenditures for instruction ($591.0 million) and instructional support (pupil

personnel, instructional media, curriculum development, in-service training, and instruction related technology) ($108.6 million) account for approximately 69.5% of the budget. Expenditures for Other Support Services (General Administration, Central Services, Maintenance of Plant, Community Education, Debt Service, Fiscal Services, School Board, Facilities, School Administration, Custodial and Student Transportation) account for approximately 24.7% of the budget. Transfers, Reserves and Fund Balances make up the remaining 5.8%.

Source: DCPS Approved Budget General Funds Appropriation Statement, 2009-2010


Salaries & Benefits 668.5$ 732.6$ (64.1)$ Purchased Services 149.6$ 130.8$ 18.8$ Energy Services 26.6$ 24.2$ 2.4$ Materials & Supplies 96.9$ 31.2$ 65.7$ Capital Outlay 5.5$ 3.9$ 1.6$ Other Expense 0.8$ 2.0$ (1.2)$ Transfers Out 0.1$ 0.6$ (0.5)$ Fund Balances 58.2$ 124.1$ (65.9)$

Total 1,006.2$ 1,049.4$ (43.2)$

General Fund Appropriations

Page 34 of 279


GENERAL FUND (Continued)

Transfers to the General Fund are made from the Capital Outlay Fund to support work order documented in-house maintenance jobs, bus lease reimbursements and Charter School Capital Outlay $32,482,605.

The district will have a decrease in funding of $42.1 million ($811.9 million for fiscal year 2009-2010 compared to $854.0 million for 2008-2009) from the Florida Education Finance Program (FEFP). However, an additional $6.9 million will have to be used for class size reduction.

DEBT SERVICE FUND School districts are required to account for the payments of interest and principal on general long-term debt in the Debt Service Fund. The Debt Service budget totals $29.7 million for 2009-2010 and represents 1.7% of the District’s total budget. A total of $19.1 million is expected to be paid in principal, interest, and fee payments. The District also maintains a level of debt service for a sinking fund. The debt budget incorporates the indebtedness of District (Local) Bonds, repayment of bonded Capital Outlay and Debt Service (CO & DS), the repayment for the issuance of the 2000, 2005, 2005A, and 2007 Certificates of Participation (COPS), the payment of Qualified Zone Academy Bonds (QZABS), and a new request for a 2009 COPS issuance. The 2000 COPS issue were retired in the 2008-09 fiscal year.

Source: DCPS Approved Budget Debt Service Funds Statement, 2009-2010 The Debt Service Fund is

comprised of 51.9% from transfers from the Capital Outlay Funds, 12.5% from State sources; and 35.6% from fund balance and other sources. Appropriations within the Debt Service Fund are directed to payments for principal of 25.7%, interest of 38.5%, fees of .1%, and fund balance 35.7%. A new COPS issuance will be requested for 2009-2010 in the amount of $27,2200,000. This is to fund classroom wings at five schools.

Source: DCPS Approved Budget Debt Service Funds Statement, 2009-2010


State Sources 3.7$ 3.7$ -$ Local Sources -$ 0.6$ (0.6)$ Transfers In 15.4$ 50.7$ (35.3)$ Fund Balances 10.6$ 57.3$ (46.7)$

Total 29.7$ 112.3$ (82.6)$

Debt Service Revenue

$7,615,000 Payment of Principal25.7%

$11,429,230 Payment of Interest38.5%

$36,357 Dues and Fees

0.1%

$10,594,709 Fund Balance

35.7%

DEBT SERVICE FUNDStatement of Appropriations

$29,675,296

Page 35 of 279


DEBT SERVICE FUND (Continued) The 2009-2010 principal and interest payments to service long-term debt are as follows: General Obligation Bonds $8,562,450, bonded Capital Outlay and Debt Service Funds (CO & DS) $3,731,766, and for Certificates of Participation (COPS) $16,917,625.


SBE & COBI Bonds 3.7$ 3.7$ -$ District Bonds -$ 0.6$ (0.6)$ Other Debt Service 15.4$ 50.7$ (35.3)$ Fund Balance 10.6$ 57.3$ (46.7)$

Total 29.7$ 112.3$ (82.6)$

Debt Service Appropriations

Source: DCPS Approved Budget Debt Service Funds Statement, 2009-2010

School District of Duval County, Florida Schedule of Indebtedness

Outstanding as of June 30, 2009

Interest Rates Maturity

Amount Outstanding

June 30, 2008

Amount Outstanding

June 30, 2009 State School Bonds: Series 1998-A 4.00-5.50% 2008 $0 $0 Series 1999-A 4.00-4.75% 2019 $1,020,000 $935,000 Series 2005-A 5.00% 2019 $23,885,000 $21,765,000 Series 2005-B 3.50-5.00% 2018 $2,030,000 $1,785,000 District General Obligation Bonds, Refunding:

Series 1992 5.375-

6.300% 2008 $8,300,000 $0 COPS and QZAB: COPS 2000 Series 4.35-5.75% 2020 $2,365,000 $0 QZAB 2003 Series NA 2018 $5,620,500 $5,620,500 COPS 2005, Refund 2000 Series 4.875-5.75% 2020 $35,355,000 $35,355,000 COPS 2005A Series 2.50-5.00% 2025 $37,445,000 $37,150,000 QZABS 2005 Series NA 2021 $970,250 $970,250 COPS 2007 Series 4.00-5.00% 2033 $145,575,000 $143,735,000

Total Debt Outstanding $262,565,750 $247,315,750

Note: Schedule of Indebtedness does not include new proposed COPS series 2009 issuance Source: DCPS Debt and Amortization Schedules

Page 36 of 279


CAPITAL PROJECTS FUND The Capital Projects Fund budget totals $288.4 million for 2009-2010 and represents 16.8% of the district’s total budget. Recent legislative action reduced the capital millage rate to 1.500 mills from 1.750 mills, estimated at $15 million, and increased the DLE to in the General Fund. This is the second reduction of .250 mills in as many years resulting in a 25% drop in revenue for the Capital Projects Fund from millage. As part of the budget requirements, the School Board holds a workshop to review, discuss, and approve a Five-Year Capital Outlay Plan and Major Maintenance List for the expenditure of taxpayers 1.500 mill property tax revenue and other State revenue sources available for the fiscal year. The Five-Year Capital Outlay Plan is required by the Florida Statutes and School Board Policy to be reviewed annually. The Five-Year Capital Outlay Plan was reviewed at a workshop on August 27, 2009, and reflects the school system’s commitment to meet area growth, magnet, diversity, technology, class size, and Exceptional Student Education (ESE) infrastructure needs. Only the first year of the proposed Five-Year Capital Outlay Plan is funded (once the fourth issuance of COPS is secured), all subsequent years are projected projects and projected funding that will be re-addressed each year based on needs criteria and budget constraints.

Major Maintenance Projects are listed and scheduled in priority order until the allocated maintenance funds for the 2009-2010 school year are exhausted. If additional funding can be identified or becomes available during the year, the remaining projects will be prioritized based on the critical needs of the District at that time.

Capital Projects Funds report the revenues, transfers, and appropriations for construction, renovation, maintenance and repair of educational facilities. Major funding sources are either recurring or non-recurring funds.

RECURRING FUNDS:

Public Education Capital Outlay (PECO) Funds have been the primary source of State revenue for Capital Projects since 1976. These funds are derived from utility taxes throughout the State and are allocated by the legislature each year. The preliminary PECO allocation for fiscal year 2009-2010 will be $0 for new construction, and $2.6 million for remodeling, renovation, maintenance, repair and site improvements (major maintenance).

Section 1011.71, Florida Statute permits School Boards to levy 1.500 mills for Capital Outlay purposes at the option of local School Boards. Duval County Public Schools has levied the full mills allowed since 1994-1995. For the 2009-2010 year, the legislature lowered the maximum from 1.750 mills to 1.500 mills (the second reduction in two years). The 1.500 mills generates approximately $88,684,056 from which district printing copiers and cost of buses are deducted then approximately 70% is allocated to Capital Projects and Certificates of Participation (COPS) payments as well as Qualified Zone Academy Bonds (QZABs) payments and approximately 30% to major maintenance projects.

The District has bonded to capacity Capital Outlay and Debt Service (CO & DS) Funds from motor vehicle license monies to be paid over the next 11 years.

NON-RECURRING FUNDS:

For this year the Five-Year Capital Outlay Plan includes a fourth issuance of Certificates of Participation (COPS) (Series 2009) for $27.2 million for construction new classroom wings at five schools.

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CAPITAL PROJECTS FUND (Continued)

State and Local Capital Projects Funds must be spent on Capital Outlay projects in accordance with Florida Statues and State Board of Education Rules.

As always, conditions such as natural catastrophes, safety-to-life issues, changes in Educational Plant Survey recommendations, budget constraints, and the need for new schools may necessitate revising both the Five-Year Facilities Plan and Major Maintenance List.

Source: DCPS Capital Outlay Revenue Statement, 2009-2010

Source: DCPS Capital Outlay Appropriations Statement, 2009-2010


State Sources PECO 4.2$ 13.1$ (8.9)$ Class Size Reduction -$ 6.3$ (6.3)$ Other 0.1$ 1.5$ (1.4)$ Local Sources -$ Millage 88.7$ 108.2$ (19.5)$ Certificates of Participation 27.2$ -$ 27.2$ Other 0.3$ 7.5$ (7.2)$ Transfers -$ -$ -$ Fund Balance 167.9$ 276.7$ (108.8)$

Total 288.4$ 413.3$ (124.9)$

Capital Projects Revenue


Library Books (New Libraries) 0.5$ 0.1$ 0.4$ Audio Visual Materials -$ -$ -$ Buildings & Fixed Equipment 40.5$ 90.5$ (50.0)$ Furniture & Fixtures 54.2$ 21.8$ 32.4$ Motor Vehicles 1.0$ -$ 1.0$ Land 18.8$ 0.2$ 18.6$ Improvements other than Buildings 11.8$ 12.9$ (1.1)$ Remodeling & Renovations 88.3$ 49.6$ 38.7$ Computer Software 0.1$ 0.3$ (0.2)$ Transfers 47.9$ 70.0$ (22.1)$ Fund Balance 25.3$ 167.9$ (142.6)$

Total 288.4$ 413.3$ (124.9)$

Capital Projects Revenue

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Salaries & Benefits 5.7$ 5.2$ 0.5$ Purchased Services 35.8$ 34.4$ 1.4$ Energy Services 1.1$ 1.0$ 0.1$ Materials & Supplies 2.6$ 2.6$ -$ Capital Outlay 0.2$ -$ 0.2$ Other Expense 0.5$ 0.5$ -$ Transfers -$ 0.8$ (0.8)$ Fund Balance 1.2$ 1.1$ 0.1$

Total 47.1$ 45.6$ 1.5$

Special Revenue Fund - Food Service Appropriations

SPECIAL REVENUE FUND – FOOD SERVICE

The Special Revenue budget for the Food Service Program totals $47,082,180 for 2009-2010 and represents 2.8% of the total budget.

The Food Service Program of the Duval County Public Schools is supported by Federal and State funds, and through meal charges to adults and students. The programs include the National School Lunch Program, School Breakfast Program, Summer Lunch Program, Summer Food Service Program, and the After School Snack Program.

Source: DCPS Approved Budget Special Revenue – Food Service Funds Statement, 2009-2010

The District operates a Nutrition Services Center that prepares approximately one-third of entrees, sides, and sauces for the various menu items. The cafeteria kitchens, called finishing kitchens, heat and serve these products along with other menu items that are served to the students. There are a total of 161 kitchens in Duval County.

USDA donated foods supplement the Food Service Program, and approximately forty-six percent of the program is comprised of free and reduced meals for approved applications based on financial need. The District maintains guidelines, processes applications, and receives federal reimbursements for these meals. The State also provides matching funds based on meals served.

The performance criteria that measures the effectiveness of this program is the total cost per meal served, the end-of-year unrestricted fund balance, the ranking of the District in total labor dollars spent, and the support of the Food Service operation through District financial support.

Source: DCPS Approved Budget Special Revenue-Food Service Funds Statement, 2009-2010


Federal Sources 27.2$ 27.6$ (0.4)$ State Sources 0.8$ 0.9$ (0.1)$ Local Sources 18.0$ 15.8$ 2.2$ Transfers In -$ 0.1$ (0.1)$ Fund Balance 1.1$ 1.2$ (0.1)$

Total 47.1$ 45.6$ 1.5$

Special Revenue Fund - Food Service Revenue

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SPECIAL REVENUE FUND – FOOD SERVICE (continued)

Meal Prices

Full Secondary

Pay

Full Elementary

Pay Partial

Pay Adult Pay 2007-2008 Breakfast $0.75 $0.75 $0.30 $2.00 2008-2009 Breakfast $1.25 $1.00 $0.30 $2.00 2009-2010 Breakfast $1.25 $1.00 $0.30 $2.00

2007-2008 Lunch $1.45 $1.30 $0.40 $3.00 2008-2009 Lunch $2.00 $1.50 $0.40 $3.00 2009-2010 Lunch $2.00 $1.50 $0.40 $3.00

The cost per meal served is determined in consideration of the market in both labor and food supplies. The unrestricted fund balance was decreased to equip the new Nutrition Center and replace equipment at schools. The last increase in the price of meals charged to students took place in fiscal year 2008-2009 (prior increase was 1994-1995). For the 2009-2010 year, student lunches will remain $1.50 for elementary and $2.00 for secondary. Breakfast prices will remain $1.00 for elementary and $1.25 for secondary. In an effort to maintain low meal cost and provide better services, the District has centralized (consolidated) operations with a new state-of-the-art Nutrition Service Center on the Westside of Jacksonville adjacent to Paxon School of Advance Studies.

Food Service Statistics for 2008-2009 Student Breakfasts Served Daily 25,500 Student Lunches Served Daily 56,710 Ala Cart Meal Equivalents (Daily) 14,890 Number of Feeding Centers 161 Central Kitchen 1 Non-Food Warehouses 1 Number of Satellite School Kitchens 161

Source: DCPS Budget Services and Food Services

Source: DCPS Budget Services and Food Services

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SPECIAL REVENUE FUND – FEDERAL

The Special Revenue Fund - Federal budget totals $109,580,475 for 2009-2010 and represents 6.4% of the total budget. Special Revenue Fund - Federal grants and entitlements are received by the District from various federal and state agencies. To receive federal funds, projects must be approved by the School Board and the Department of Education or other governing agency. Special Revenue Fund – Federal must be carefully monitored to ensure that all expenditures are itemized in the approved budget and occur within a stipulated time period. Approximately 61% ($67.1 million) of the funds budgeted under Special Revenue Fund - Federal are allocated for salaries and benefits.

Two Federal Projects, Individuals with Disabilities Education Act (IDEA) ($39.2 million) and the Elementary and Secondary Education Act, (Title I) ($45.7 million) account for 77% ($84.9 million) of the total budgeted revenue ($109.6 million) for Special Revenue - Federal. The Title I school-wide projects provide supplemental reading, writing, and mathematics instruction services in elementary schools and middle schools. The Individuals with Disabilities Education Act (IDEA), Part B, funds provide for the excess cost of special education and related services for students with disabilities, in keeping with the federal mandate for a free appropriate public education, the full opportunity goal, and other requirements specified in the assurances.

An approved Indirect Cost Rate is established each year based on the percentage of District indirect expenditures in the General Fund for the preceding fiscal year. This percentage is applied to all expenditures (except Capital Outlay and sub-agreements greater than $25,000) and paid to the General Fund monthly to offset overhead. The approved rate for the 2008-2009 fiscal year was 4.78% with payments to General Fund of $2.0 million. The Department of Education has approved an Indirect Cost Rate of 4.95% with payments projected to be $2.9 million for the 2009-2010 fiscal year.

Source: DCPS Budget Special Revenue-Federal Funds Statement, 2009-2010



Federal Direct 7.7$ 10.2$ (2.5)$ Federal Through State 101.8$ 75.3$ 26.5$ State Sources -$ -$ -$ Local Sources - Transfers In 0.1$ 0.1$ 0.0$

Total 109.6$ 85.6$ 24.0$

Special Revenue Fund - Federal Revenue


Salaries & Fringe Benefits 67.1$ 48.5$ 18.6$ Purchased Services 25.3$ 20.1$ 5.2$ Materials & Supplies 11.6$ 5.5$ 6.1$ Capital Outlay & Energy Services 2.4$ 3.1$ (0.7)$ Other Expense 3.2$ 3.1$ 0.1$ Transfers Out -$ 5.3$ (5.3)$

Total 109.6$ 85.6$ 24.0$

Special Revenue Fund - Federal Revenue

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SPECIAL REVENUE FUND – AMERICAN RECOVERY & REINVESTMENT ACT (ARRA)

American Recovery & Reinvestment Act (ARRA) Stimulus funds are 4.4% of the budget or $74.6 million. The ARRA funds are comprised of three different supports. These three supports are State Stabilization Funds, Targeted ARRA Stimulus Funds, and Other ARRA Stimulus Funds. The State Stabilization Fund ($43.7 million) is used to offset funding shortfalls in the General Fund budget of the district. Targeted ARRA Stimulus Funds ($30.8 million) are provided for IDEA and Title I assistance. Other ARRA Stimulus Funds ($.1 million) are generated by individual grant applications and vary as to their area of support.

These funds are tied to Assurances, Principles and Strategies. One of the primary principles is to create and/or save jobs in an effort to stimulate the economy. The funds are for a period of two years and will not be received after that time period. Every effort is being made to anticipate and prepare for this “funding cliff”.

INTERNAL SERVICE FUND

The Internal Service Budget totals $156.8 million for 2009-2010 and represents 9.2% of the total budget.

State accounting procedures require the establishment of a special fund to account for expenditures in the self-insurance programs. A major part of these funds is budgeted in other accounts and transferred to this fund during the year.

Items in this year’s Internal Service Funds include the Print Shop, worker’s compensation expenses and general liability insurance as it has in the past. This year’s budget also includes the self funded health insurance program for employees.

A surplus or deficit of retained earnings is the result of moving estimated claims liability from the general long-term debt account group to be in compliance with Governmental Accounting Standards Board Statement 10.

See charts on next page.


Salaries & Fringe Benefits 59.6$ -$ 59.6$ Purchased Services 3.5$ -$ 3.5$ Materials & Supplies 7.2$ 0.1$ 7.1$ Capital Outlay & Energy Services 3.2$ 0.1$ 3.1$ Other Expense 1.1$ -$ 1.1$ Transfers Out -$ -$ -$

Total 74.6$ 0.2$ 74.4$

Special Revenue Fund - ARRA Stimulus Funds


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INTERNAL SERVICE FUND (continued)

Source: DCPS Approved Budget Internal Service Funds Statement, 2009-2010

Source: DCPS Approved Budget Internal Service Funds Statement, 2009-2010


Federal Sources -$ -$ -$ State Sources -$ -$ -$ Local Sources 108.0$ 107.6$ 0.4$ Transfers In -$ 0.5$ (0.5)$ Fund Balances 48.8$ 50.7$ (1.9)$

Total 156.8$ 158.8$ (2.0)$

Internal Service - Revenue (including Health Insurance)


Salaries & Benefits 0.5$ 0.5$ -$ Purchased Services 9.8$ 7.5$ 2.3$ Energy Services -$ -$ -$ Materials & Supplies 0.1$ 0.3$ Capital Outlay -$ -$ -$ Other Expense 116.6$ 101.8$ 14.8$ Fund Balances 29.8$ 48.7$ (18.9)$

Total 156.8$ 158.8$ (1.8)$

Internal Service - Appropriations (including Health Insurance)

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PERSONNEL ALLOCATION The successful accomplishment of the goals and objectives of the district is achieved through the hard work and dedicated efforts of thousands of teachers, paraprofessionals, administrators, and support personnel. The District for school sites utilizes a school-based budgeting model based on Weighted Full-Time Equivalent (WFTE) student formulas that allocate dollars to schools to purchase teachers, other staff, and operational needs of a school. This concept is based on a decentralized philosophy where dollars follow the students. Staffing decisions at schools are school based but must adhere to district and state mandates, accreditation guidelines, and be aligned with their School Improvement Plan. The district also allocates additional positions, initiatives, and programs based on justified needs. District personnel are funded from zero-based budgeting (appropriation process) where positions are reviewed annually as to the value added to each department in the achievement of their goals and objectives. Changes in staffing are made from value-added assessments and new requirement. A salary review committee reviews the changes in personnel at the district level for approval prior to going to the school board. The chart below reflects the staff profiles of the total positions in the district. The positions shown are from a State required report that is released each February for valid comparison purposes.

STAFF PROFILES BY POSITION TYPE Actual Actual Actual Projected Difference

Position Type 2006-2007

2007-2008

2008-2009

2009-2010

Instruction Principals 158 155 158 159 1 Assistant Principals 255 248 257 258 1 Deans 1 0 0 0 0 Teachers 8,744 8,393 7,975 7,880 -95 Guidance 236 238 235 297 62 Librarians 143 141 133 123 -10 Paraprofessionals 1,243 1,219 1,167 1,074 -93Support Services Superintendent 1 1 1 1 0 Assoc. Superintendent-Instructional 11 13 11 11 0 Assoc. Superintendent-Non-Instructional 3 2 2 1 -1 Dir., Sup., Coordinator - Instructional 103 90 95 97 2 Dir., Sup., Coordinator - Non-Instructional 101 121 129 120 -9 Consultants, Supervisors - Instructional 15 10 11 11 0 Community Schools Coordinators 0 0 0 0 0 Social Workers 38 37 38 36 -2 Psychologists 58 59 54 53 -1 Instructional Specialists 402 493 490 482 -8 Non-Instructional Specialists 142 141 164 154 -10 Technicians 89 102 101 96 -5 Clerical/Secretarial 1,287 1,271 1,212 1,258 46 Service Workers 624 563 536 523 -13 Skilled Crafts 228 229 223 211 -12 Unskilled Laborers 44 43 40 40 0Total all personnel 13,926 13,569 13,032 12,885 -147

Source: Department of Education EE05 reports dated 2/07, 2/08, 2/09,Budget 2010

Page 44 of 279


Teachers 8,609 Psychologists/Specialists 191 Administrators 709 Support Personnel 3,376 Part-Time 1,364 Total Employees 14,249

PERSONNEL ALLOCATION (continued)

The official employee report (EE05) is produced in October and November of each school year and is released in February. At this time, the official employee report for 2010 is not available. The District unofficial employee count (full-time positions) as of June, 2009 is as follows:

CLASS SIZE REDUCTION AMENDMENT IX

Section I of Article IX of the State Constitution was amended in November 2002 establishing, by the beginning of the 2010-2011 school year, the maximum number of students in core-curricula courses assigned to a teacher in each of the following three grade groupings: (1) Pre-Kindergarten through grade 3, 18 students; (2) grades 4 through 8, 22 students; and (3) grades 9 through 12, 25 students.

The Legislature enacted SB-30A specifically implementing the reduction of the average number of students in each classroom by at least two students per year beginning with the 2003-2004 fiscal year until the maximum number of students per classroom does not exceed the 2010-2011 maximum. If a district’s class size does not meet the required maximum, the district must reduce to the constitutional maximum in each of the three grade groupings or the average number of students in each of the three grade groupings by at least two students per year as follows:

• 2003-2004, 2004-2005, and 2005-2006 at the district level

• 2006-2007 and 2007-2008 at the school level

• 2008-2009 at the school level (extended by legislature for additional year)

• 2009-2010 at the school level (extended by legislature for additional year)

• 2010-2011 at the classroom level

The class size requirements do not apply to extracurricular classes. For 2003-2004, the Legislature provided $22.3 million; for 2004-2005, provided an additional $24.1 million; for 2005-2006, provided an additional $25.3 million; for 2006-2007 an additional $29.9; for 2007-2008 an additional $26.1 million; for 2008-2009 an additional $4.6 million; and will provide an additional $6.9 million to reduce the average number of students in each classroom in Duval County.

Class Average Algorithm is neither a student/teacher ratio nor a count of the number of students in each of the courses taught in a district. Therefore, due to the fact that insufficient classroom space is being funded, the classroom may contain more than one teacher and multiple classes. It is the term/classroom/period combination that is used to determine the number of students in each classroom.

Note: Start of School year official Staff Report is issued in February 2009 Source: DCPS Human Resources Department, Employee Position Code report as of 7/2/09

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The budget being submitted is a seventh year class size reduction budget due to the fact that $6.9 in new funding from the FEFP for the 2009-2010 school year is specifically earmarked for compliance with the sixth year requirement of the Class Size Amendment IX initiative. The potential is for 2,059 new teaching positions with 1,951 of these teaching positions having already been established at this time.

CLASS SIZE REDUCTION AMENDMENT IX (continued)

ENROLLMENT

Enrollment for Duval County Public Schools is projected to decrease by 389.98 FTEs. Enrollment for elementary schools is projected to decline and to begin to increase in 2010-2011 (61,639 to 61,920 FTE’s). Secondary schools are projected to decline this year and to decline the following year as well (61,702 to 60,347 FTEs). Enrollment in the regular school programs, grades PK-12, have declined from 124,567 FTEs in 1997-1998 to 123,635 FTEs in 2008-2009 and are projected to be 123,341 FTEs in 2009-2010. Of the 123,341 FTEs in 2009-2010, 1,127 FTEs (0.9%) are projected for Charter Schools and 2,498 (2.0%) are projected for ESE Opportunity Scholarships.

The Department of Education’s three-year FTE projection for the FEFP formula indicates that enrollment will decline with the District having 780 less FTEs over the next three years. In 2012-2013, it is projected that Duval County will have 122,562 FTEs.

FLORIDA RETIREMENT SYSTEM CONTRIBUTIONS

The contribution to the Florida Retirement System (FRS) that school districts must make for eligible employees will remain at 9.85 percent.

Page 46 of 279


HEALTH INSURANCE COVERAGE CONTRIBUTION

The District will continue to provide non-contributory Health Insurance to individual employees. This benefit cost is $6,158 for each employee, an increase of $540 or 9.6% for this year.


$24.74 $26.92 $23.22 $23.35 $24.65

$35.12 $36.49 $39.32

$48.02 $53.76

$64.72 $69.60

$73.83 $83.45 $85.80

$89.010

$‐

$10.00

$20.00

$30.00

$40.00

$50.00

$60.00

$70.00

$80.00

$90.00

$100.00

Millions

Health Insurance CostsIn Millions

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CONCLUSION AND RECOMMENDATIONS

The rainy day fund for General Fund is established at least at a minimum of 3.0% of revenue to be received by the General Fund for the year (3.0% of revenue equals $25.5 million). Recognizing that a 3% to 5% or $25.5 to $42.5 million operating reserve would be prudent for strong financial stability, a $54.2 million reserve is included. A contingency reserve in the Capital Projects budget is maintained at 10% of the 1.500 mill Capital Outlay dollars generated. This 10% amount is $8.9 million. The District must continue to bring non-recurring revenue in line with non-recurring expenditures for best practices in budgeting over the next couple of years.

The millage levy of 7.582, which includes the total maximum millage allowed by the Legislature without a voter referendum and this approved budget of $1.712 billion is presented. The 2009-2010 millage levy and budget are the minimums necessary to support approved instructional programs, comply with the Class Size Reduction Amendment IX, and continue to implement the District’s Capital Outlay Plan.

After careful review and consideration, the following major objectives are the focus of the 2009-2010 budget:

• Comply with seventh year requirement of the Class Size Amendment IX initiative.

• Teacher Recruitment and Retention.

• Continue to provide Non-Contributory Health Insurance for Individual Employees.

• Continue to enhance Art, Music, and Physical Education Programs at elementary schools.

• Continued support for Turnaround Schools.

• Certificates of Participation (COPS) issuance for classroom additions at five schools.

• Middle school credit recovery.

• Expand Summer Reading Program.

• Freshman experience.

• Redesign conduct alternative schools.

• Expand Advancement via Individual Determination (AVID).

• Preliminary Scholastics Aptitude Test (PSAT) (9th & 11th grades).

• Formative Assessment Tools - Northwest Evaluation Association (NWEA).

• Individuals with Disability Education Act (IDEA) inclusion Model.

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Executive Summary

DESCRIPTION OF BUDGET DOCUMENTS Tentative Budget Book - Version 1 – contains the initial information about each of the funds or fund groups of the school system for which a budget must be adopted. Information is summary in nature and based on First Calculation of the Florida Education Finance Program (FEFP). First Calculation is also known as Legislative Conference Report as well as the Planning Document.

Tentative Budget – Version 2 – is an updated version of the Tentative Budget Book – Version 1 and is based on the Second Calculation of Florida Education Finance Program (FEFP) that comes out mid-July of each year. It takes into account the recalculation of the funding formula due to Certification of District Tax Roll July 1st of each year. It is with this version that the Board approves the Tentative Budget.

Approved Budget book is a comprehensive and detailed explanation and analyses of the School District’s Final Approved Budget. It contains the Executive Summary and is designed for ease of use and facilitates reader’s knowledge of the school system’s budget.

The Executive Summary is a high level overall view of the 2008-2009 budget. It is used as a quick reference guide for the budget. It stands on its own but is also included in the Introductory section of the two Tentative Budget Books and the Approved Budget Book.

Annual School Based Program Budget Guidelines are the Budget Guidelines that assist schools in the development of their budgets. The District utilizes a weighted full-time equivalent (WFTE) model for funding schools. It is also known as School Based Budgeting Model.

Annual Department Budget Guidelines are the requirements for department budgets. Zero based budgeting is utilized whereby each department is to strategically align resources for achievement of their goals.

District Summary/Approved Budget is the State prescribed formal document that all school districts must utilize to report their Final Approved Budget to the State Department of Education after Board approval in September of each year.

Budget Resolution/Amendments are prepared as needed (usually each month) after the District Summary has been approved in order to amend and/or modify the budget as necessary due to changes in estimated revenues and appropriations. The Approved Budget is a plan for the year, budget resolutions modify the plan to actual events that are occurring.

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Organizational Section

II. ORGANIZATIONAL SECTION 51Organizational and Management Structure 53Florida County Map 54District Organizational Chart 55Cluster Organizational Chart 56Elementary Boundaries 57Middle School Boundaries 58High School Boundaries 59Dedicated Magnet Programs 60Divisional Overview 61

Financial Organization 68Basis of Accounting 69Budget Structure 70Budget Administration and Management Process 71Fiscal Management Policies 72Long Term Fiscal Stability 76School Budget Development 77Division Budget Development 79Capital Budget Development 80Budget Approval 83Direction of the School System (Strategically) 84Duval County Public School System Mission Statement 84Fiscal Year Strategic Planning and Budget Cycle 85

ORGANIZATIONAL SECTION TABLE OF CONTENTS

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ORGANIZATIONAL SECTION

The Organizational Section of the budget document contains the Organizational and Management Structure as well as Financial Organization of the school district (policies and procedures which govern the budget process).

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ORGANIZATIONAL AND MANAGEMENT STRUCTURE

The Duval County Public School System operates as an independent agency of the City of Jacksonville. Since 1968, the City of Jacksonville and the Duval County Public School System have functioned under a consolidated form of government, a single entity, of which the school system is an independent agency.

The School Board consists of seven members elected from geographic districts. The Board has jurisdiction to establish policy, select school sites, engage in contracts, approve building plans, approve staff, approve salary schedules, and adopt the school budget. The Board appoints the Superintendent of Schools who is responsible for implementing Board policies and running the day-to-day operations. The Superintendent is supported by a Deputy Superintendent, Chief Operating Officer, and other staff which serve the district.

Board meetings are held on the first Tuesday of each month at 6:00 p.m. at the School Board Administration Building.

Duval County is the twenty-first largest school district (Pre-K through 12) in the United States and is comprised of approximately 123,341 students, 8,609 teachers, 4,276 support and other staff, and 1,364 part-time personnel interacting within 165 schools. The types of schools are as follows: 103 Elementary Schools K-5 3 Elementary School K-8 25 Middle Schools 20 High Schools 3 Special Schools 3 Exceptional Student Education Schools 8 Charter Schools 165 Total Schools The Duval County School Board Members include: Tommy Hazouri Chairman, District 7

Brenda Priestly Jackson Vice Chairman, District 4 Stan Jordan Board Member, District 1 Nancy Broner Board Member, District 2 W. C. Gentry Board Member, District 3 Betty Burney Board Member, District 5 Vicki Drake Board Member, District 6

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FLORIDA COUNTY MAP

DUVAL COUNTY PUBLIC SCHOOLS 21st Largest District in the United States

Sixth Largest District in the State of Florida

Duval County

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Ed Pratt-DannalsSuperintendent of Schools

Doug AyarsChief Operating Officer

Pat WillisDeputy Superintendent

Terri StahlmanChief of Instructional

Technology & Special Services

Mike PerroneChief Financial

Officer

Josephine JacksonExecutive Director Equity & Indlusion

Tom O’DeaDirector, Strategic

Planning and Programming

Vicki ReynoldsChief Officer

Human Resource Services

Sally HagueDirector School

Choice

Kathy LeRoyChief Officer

Academic Services

Paul SoaresChief Officer Operations Acquisition

Planning and Contract

Management

Jill JohnsonDirector of

Communications

Executive Director Alternative Ed.

Program & Support

Virtual Schools/Instructional Technology

Ken Sutton Executive Director Exc. Student Ed. & Student Services

Connie Hall Director of

Grants, Guidance & Community

Engagement

Tim BallentineExecutive Director

Instructional Research &

Accountability

Jackie CorneliusExecutive Director

Integrated Arts

Executive Director College Board

Dawn WilsonExecutive Director Professional Dev.

Executive Director Risk Management

Health Benefits

Andy EckertExecutive Director

Design and Construction

Services

Leslee RussellDirector

Transportation Services

Jim HendrixDirector Facilities Maintenance and Service Contracts

John MorrisonTechnical Services

Don GeigerProgram Services

InformationSecurity

Patrick BarrInformation Technology

Ron FaganOperations

Business Officer

Duval County Public SchoolsOrganizational ChartEffective July 1, 2009

ElementaryChief Officer Amy Lingren

Elementary Chief Officer

Selinda Keyes

Middle School Chief Officer

Lawrence Dennis

High School Chief OfficerElaine Mann

Lillian GrangerDirector of Elementary Education

Jeannie BallentineDirector of Secondary Education

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SCHOOL BOARD

SUPERINTENDENTEd Pratt-Dannals

Cluster II1720 Lansdowne DriveJacksonville, FL 32211Phone: (904) 858-6190

Chief OfficerSelinda Keyes

Executive DirectorDeborah Menard

Executive DirectorJacqueline Byrd

Cluster III4037 Boulevard Center

DriveJacksonville, FL 32207Phone: (904) 348-7880

Chief OfficerElaine Mann

Executive DirectorLarry Roziers

Executive DirectorJacquelyn Cornelius

Cluster 11720 Lansdowne DriveJacksonville, FL 32211Phone: (904) 858-6123

Chief OfficerAmy Lingren

Executive DirectorMelody Davis

Executive DirectorCarolyn Davis

Cluster IV3701 Winton Drive

Jacksonville, FL 32208Phone: (904) 924-34508

Chief OfficerLawrence Dennis

Executive DirectorJill Budd

Executive DirectorTony Bellamy

58 Schools34,218

48 Schools24,563

22 Schools33,469

29 Schools26,770


CLUSTER ORGANIZATIONAL CHART

CLUSTER OFFICES

Note: Students who attend Charter Schools, Youth Development Centers, Teen Parent Service Center, Hospital/Homebound,McKay Scholarships are not included in the aboveschool and student counts.Source: Enrollment website 6-day student count as of 8-31-2009

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DIVISIONAL OVERVIEW

ACADEMIC SERVICES

The Academic Services Division includes the following departments: Elementary Programs; Secondary Programs; Instructional Research and Accountability; Integrated Arts; and Professional Development. The curriculum areas of English/Language Arts, Mathematics, Science, Social Studies, Music, Art, Health, Physical Education, Foreign Languages, and English Speakers of Other Languages (ESOL) are supported by staff within Academic Services to ensure that all curriculum is research-based, providing aligned Learning Schedules, assessment tools, and professional development in conjunction with the Schultz Center for Teaching and Leadership.

All students in Duval County Public Schools (DCPS) receive quality content instruction that

will ensure high levels of student achievement. All curriculum programs in the District are based on the Next Generation Florida Sunshine State Standards. The District implements nationally-recognized research-based materials that require teachers to actively engage students in English/Language Arts, Mathematics Science and Social Studies The K-12 program emphasizes the importance of building the foundation and skills that support the conceptual understanding required for students to be successful through their K-12 experience and beyond.

Extensive curriculum review and revision have been a major focus over the last three years.

Effective implementation of standards-based teaching and learning is continually being assessed via a series of data collections tools called “Look Fors”. The data is compiled and shared with the Superintendent, School Chiefs, and Principals as well as being used by the school-based Leadership Teams to develop strategies to move their schools forward. Data from both the embedded assessments and monitoring visits will be used to examine implementation of the curriculum and its effectiveness in improving student achievement and mastery of standards. In addition, staff will use this data to examine the overall alignment of curriculum, instruction, and assessment. Adjustments will be made to areas that need refinement based on data. Each school has an assigned Instructional Coach who is responsible for facilitating standards-based implementation at the school level and supporting data-driven decisions for the classroom.

District staff in Academic Services have identified reading, particularly secondary reading, as

a high priority. To assist the schools in providing support for students who are reading well below grade level, the Division has implemented several initiatives. First and foremost, at the elementary level the research-based core reading program is going into the second year of implementation District-wide. Reading coaches have been assigned to all designated Intervene and Correct II schools to facilitate initial instructional strategies, assessment, and implementation of intervention strategies. At the 9-12 grade level, the English/Language Arts curriculum is implementing College Board’s SpringBoard instructional materials to increase the coherence and rigor in the high school classroom and promote Advanced Placement coursework for all students. Intensive Reading is required for all students in grades 6-10 who score at Level 1 or 2 on FCAT reading and has been revised to reflect the requirements for addressing the five building blocks of reading. The District has the goal to provide reading coaches in all secondary schools and continue to focus curriculum, instruction, and assessments at the secondary level.

Based on the Standards, the mathematics program provides key aspects of mathematical

proficiency to ensure students will succeed K-12 and will be prepared to take college level mathematics. Proficiency with whole numbers, fractions, and certain aspects of geometry and measurement are the foundations for algebra and are essential to the foundation of mathematics. Additionally, the process of problem solving is essential and should engage students in analyzing situations, formulating hypotheses, testing conjectures, justifying ideas, selecting from different strategies, using multiple representations, posing new questions, and monitoring and reflecting on their processes. Teachers should understand how to provide clear models for solving a problem type using an array of examples, offer opportunities for extensive practice, encourage students to “think”

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DIVISIONAL OVERVIEW (Continued)

aloud,” and give specific feedback. Instruction incorporates an investigative approach that promotes mathematical concept development that can be applied to real-world applications.

The focus of the science program is on the physical sciences, earth and space science, the

life and environmental sciences, and scientific thinking. Instruction incorporates an inquiry-based, hands-on approach that promotes scientific concept development that can be applied to real-world applications. The K-12 program emphasizes inquiry-based learning, experimentation, data collection, and communication skills that mirror the type of work that a scientist conducts. Students have opportunities on a regular basis to participate in performance tasks that support strong connections to the societal relevance of the benchmarks. At all grades, students are encouraged to participate in science competitions at their school site.

District staff has been instrumental in assisting the Turnaround Schools (targeted schools

that received a state point average less than 430 points). Extensive support has been provided to improve lesson planning, instructional delivery, and differentiation instruction to increase student achievement. On-site instructional support is provided on a weekly basis by District content coaches to provide curriculum direction, professional development, and modeling in classrooms.

The Academic Services Division has developed a plan for distribution of K-12 Reading, Title I

and Supplemental Academic Instruction (SAI) funding. This plan supports the strategic goals of the District Strategic Plan. The funds are designated to provide for school-based remediation and intervention activities, after school activities, summer programs, staff positions in areas of designated need (such as middle schools), support for the Turnaround Schools, truancy staff, resource teacher and standards coach positions, instructional materials (including classroom libraries), in-service training, and high school initiatives. OPERATIONS Division – Full-Service Delivery

The Operations Division was formed to integrate many related and interdependent functions

into one team for providing services and products to the District. Office of Financial Services (Budget Services, Cash Management), Business Services (Accounting, Payroll, Accounts Payable, Financial Reporting), Human Resources, Strategic Planning & Programming, School Choice, and Operations Acquisition Planning & Contract Management (Purchasing, Facilities Design & Construction, Facility Maintenance/Service Contracts, Student Transportation Services, Risk Management, Food Service, Warehousing, and Security) and Technology Services share processes and skills that work together and offer ready made opportunities for improvement and superior customer service. The OPS (Operations Division) team represents the commitment of almost 1,000 team players willing to create a full-service team concept that is the centerpiece of OPS’ vision for how it will provide safe, high quality, and on time service. The OPS Team also recognizes that the way ahead is based on business line development and process driven best practices. Together, OPS will combine the many strengths of skilled team members to set sight on the core competencies to enhance and streamline businesses and cross functional program execution. The OPS challenge remains to add value by leveraging resources to do it “better, faster and cheaper.”

Using the recommendations from the Council of Great City Schools, Florida Office of Program Policy Analysis Government Accountability (OPPAGA) and internal reviews, OPS continues to review business practices aimed at leveraging investments across all multiple functional services areas.

Managing infrastructure, programs, products and services, and the related facility systems requires OPS to maintain a strong work reception and control function. Striving for paperless initiatives, OPS is developing an Operations Service portal for easy access to general information on each department, products & services, project information, and easy input of maintenance needs for prioritization.

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Future capital investments will be based on sound planning that addresses changing demographics, academic requirements, student and staff needs and actual facility conditions.

DCPS has launched a formal strategic plan, which OPS believes will make Duval County Public Schools the top performing urban school district in America.

This plan will provide guidance and direction to ensure that all internal and external stakeholders in the district have a clear understanding of what is expected to be achieved and how it is expected to achieve it. It will also help assess the effectiveness of action plans, programs, and resource allocations to see what should be continued, discontinued, or modified.

OPS will implement the strategies outlined in this document with consistency and clarity across all schools, providing extra support for students, teachers and staff in the district’s most challenged schools.

OPS is committed to success, and it is the intent to make clear and measurable progress every year toward the objectives, however this is a long-term strategy and is expected that it will take several years to completely achieve all goals. In the meantime, OPS will continue to make improvements that will have immediate, measurable and significant positive impacts on the quality of public education in Jacksonville.

Through the commitment of students, the dedication of teachers and with the support of the public we strongly believe that together we will be successful.

The District developed its first ever comprehensive Master Plan for Facilities in 2004 and has

completed an updated version in 2007, which includes long-range capital investment planning based on changing demographics, student and staff requirements and community service needs. The key is to strike meaningful balance of the many excellent academic programs while retaining the rich experiences included in School Choice programs. The class size amendment creates unique challenges for the District. A key part of OPS plan will be a forward looking real estate acquisition program. As land becomes less available, the joint planning process with the City of Jacksonville is showing unexplored opportunities for smart development using joint concepts as partners for the community. As the district moves forward, facilities utilization plays a role in deciding whether to renew and realign existing assets based on centralized planning. Consolidation and replacement of aged infrastructure deliver quick return of operating dollars and represents a significant opportunity to optimize the return on investment. All decisions are focused on lowering operating costs while reducing energy consumption and extending the useful life of extensive and critical systems. Efforts to date with energy conservation have resulted in an over 20% reduction in energy consumption by square foot dating back to 2005.

The District has also begun conducting a series of quadrant group meetings to gather input

on an Academic and Community Excellence (ACE) plan for schools, which includes facility assessment, school utilization, school consolidation, new schools, transportation, school boundaries and magnet programs to ensure that all students receive a quality education within safe and secure learning environments.

The goal of the ACE meetings is the development of a long-range district. Following several

community meetings wherein the concept and scope of work was presented, quadrant working groups were formed to review data and development options and scenarios to reduce overcrowding and increase underutilized schools. ACE will provide the School Board of Duval County a "road map" for future facility needs. The goal is to provide a detailed demographic and building condition analysis that will prepare the School Board for future facility needs decisions.

For the first time in its history, the District has two Magnet Schools Assistance Program

(MSAP) grants operating concurrently and amounting to over $20,000,000 in federal assistance. The

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DIVISIONAL OVERVIEW (Continued) funds are being used to create new or significantly revised magnet programs in 17 schools. The new programs provide increased school choice options and additional access to popular programs.

The District, along with the City of Jacksonville, completed the requirements for the adoption

of Concurrency in accordance with State of Florida Senate Bill 360. This statute make schools an element of concurrency and the district a testing agency which should assist the district with infrastructure funding for future schools in high growth areas within the district.

The theme of consolidation and centralization is present in many other aspects of operational

goals. This includes leading integration efforts of combined teams consisting of operation and other divisions outside of Operations. Smart purchasing and contract management is a key initiative. Using purchasing cards, consolidated purchases, and exploring new delivery methods on a regional basis will be key to reducing warehouse requirements and lowering cost for customers. Delivery methods for professional services are key for obtaining the contracting flexibility necessary to respond to customers quickly. Acquisition reform and annual program planning and budgeting are becoming more critical to delivery of high value services to the customer base.

Other associated functions will use centralized management with decentralized delivery for many high tempo services. Pursuing a strategy of integrated regional operations, OPS can create a comprehensive printing service strategy to reduce waste and lower overall cost while offering on-site delivery. Very successful outsourced business partners such as food service operations will deliver even greater service with a centralized Nutrition Service Center to enhance efficiency. A highly visible transportation program leverages educational opportunity by delivering ever more efficient service using outsourced partners to add value. Further review of transportation operations will look at how to automate data to provide future service more economically. Custodial services play a fundamental role in the classroom quality and the positive performance of students in the classrooms. Current performance trends show achieving a new level of quality in schools that complements the strategic drivers of overall academic performance.

INFORMATION TECHNOLOGY (IT) Major Operating Budget Goals for IT include: Provide Quality and Timely Customer Service Provide Appropriate Security for all District Data Maintain and Update SAP, SIS, and other Enterprise Systems as required Major Capital Budget Goals for IT include: Fully deploy every classroom within three years Increase Enterprise bandwidth to support classroom instructional initiatives

Identify and deploy enterprise management systems to improve operational efficiency Design and build a Data Warehouse to provide a foundation for portal access to mission critical data Technical upgrade of SAP from 4.7 to 6.0 and replace SIS systems Refresh school and administrative technology as necessary on five-year cycle

Current IT Status

IT Technical Services Major advances have been made in the past year with the completion of an improved

enterprise management system and new network management tools. Microsoft System Center Configuration Manager and Operations Manager tools are now deployed to monitor and maintain the hundreds of District server systems and to deploy security and software updates as needed for all DCPS Windows based computers. Additionally, Computer Associates Spectrum software now

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DIVISIONAL OVERVIEW (Continued) enables network wide management capabilities to support the 45,000 plus technology devices which make up the DCPS technical network.

All administrators and school buildings are connected with an enterprise Wide Area Network (WAN). High speed network fiber connects the seven major administrative centers with the production data center. All Middle and High schools and 45% of Elementary schools have increased bandwidth (10/100MB Ethernet) connectivity with the first year’s completion of the Metro-E network initiative. The remaining Elementary schools are scheduled to have the same bandwidth upgrades completed within the next year.

The 5-year capital plan allows sufficient funding for completion of all school retrofits by

December of 2010. At that time, the District will be on a planned 5-year refresh cycle for all technology devices including school based servers, classroom network electronics, teacher laptops, and administrative and classroom computers and printers.

Information Management

The Department of Information Management’s primary duties center on the operation of the student information system (Genesis) and the enterprise resource planning system (SAP). Instructional goals for this year are the implementation of a Web Based Grade Book and a District-wide Assessment System. Business objectives will focus on the SAP Technical upgrade. In addition, a Data Warehouse is in the research and design phase to meet both instructional and business needs. Instructional Technology Instructional technology has been assigned and aligned to the district’s IT technical services and information management services. Their focus is to provide support and professional development in the following areas:

• Software application • Technology integration • Curriculum management- Riverdeep • Data management • Communication and collaboration

o Focus this year is on Electronic Gradebook Application, Online Assessment, increased use of instructional software applications, technology integration in model classrooms and development of school based technology integration teams.

OFFICE OF FINANCIAL SERVICES

The Office of Financial Services, under the leadership of the Chief Financial Officer, continues to evolve and redefine itself as the new District Strategic and Realignment Plan is implemented. Streamlining business and finance processes, enhancing prompt and user friendly customer service while providing career opportunities for employees is the major theme. The Office of Financial Services is committed to customer service, innovative revenue enhancement strategies, cost savings initiatives and improved products and service.

The functional areas under the auspices of the Office of Financial Services are Budget Services, Investments/Cash Management, Internal Auditing, Business Services consisting of Payroll, Accounts Payable, Accounting, and Financial Reporting. Each of these areas is dedicated to building enhanced trust with all stakeholders within the community and organization while creating more effective and efficient methods of operations. Change management will have a significant impact in these eight areas as roles and jobs change with new strategies.

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Budget Services has been realigned to provide career opportunities to its employees, realizing that stability of staff is a key component for success in a multi-tasking jobs environment. A major focus for Budget Services is the adjustment of scarce resource allocations to the District’s Strategic Plan with regular analysis of critical performance measurements. The school system is a data-driven decision making entity keyed to the highest levels of performance. Budget and financial resources are an integral part of the overall assessment and practice of assuring the success of the District and Strategic Plan. The Internal Auditing area will be a partner with Budget Services in monitoring compliance. Through enhanced leadership and commitment to excellence within the department, Budget Services has been awarded the Meritorious Budget Award from the Association of School Business Officials International the past four years and the past two years, the Distinguished Budget Presentation Award from the Government Finance Officers Association.

Accounts Payable, Payroll and Cash Management areas participated in a unique project sponsored by the Alliance for World Class Education (independent, nonprofit corporation that advocates for quality public education in Duval County) in response to a request from the district. A Task Force was established made up of business community matter experts from Coach, Shands Jacksonville, Bank of America and Blue Cross and Blue Shield of Florida and senior level District staff to review Accounts Payable, Payroll and Cash Management business areas of the school district for best business practices. This project is known as Project Invest. This private/public partnership model has been used by the Alliance for World Class Education in the past to assist the school district and has been very successful. The group was tasked with more than just cost avoidance and cost saving from efficiencies and effectiveness but also to look for revenue generating opportunities as well. The aim was to generate $6 million annually in cost savings and/or additional revenue opportunities.

The first year benchmark amount is approximately $2 million to increase each year until reaching the $6 million mark. Seven Tier 1 recommendations were made by Project Invest to start immediately. They are Electronic Payables (ePayables Solution) and Purchase Card Usage for Travel (P-Card) for Accounts Payable, Electronic Pay Stubs (EZStub) and Electronic Time and Attendance (SMART) for Payroll, and Investment Oversight, Tax Anticipation Note (TAN) Utilization and Special Purpose Investment Account (SPIA) Program for Investments.

In addition, three Tier II recommendations were made for Accounts Payable to come on

board subsequently to the Tier 1 recommendations. They are P-Card Usage for Low Dollar Value Purchases, Textbooks-Ordering, Warehousing and Distributing and Printing and Copier Usage. The Accounting and Financial Reporting areas continue to improve upon its processes, reporting responsibilities and accuracy of financial information. Under new leadership and the restructuring of functions the accounting area will continue to enhance performance and provide the District with key financial data for strategic decisions. This department has received Certificate of Excellence in Financial Reporting from the Association of School Business Officials International and Certificate of Achievement for Excellence in Financial Reporting from Government Finance Officers Association for seven consecutive years. The Office of Financial Services, a section within the Operational Services Division, is under the leadership of the Chief Operating Officer and has great expectations for the future. The Office continues to implement opportunities to strategically move the District forward and attain successes previously seen as unattainable. Maximization of effort and performance in the efficient and effective use of scarce resources through strategic planning coordination is the theme of the Chief Operating Officer as the Operational Services Division implements it’s Strategic Plan and established its place within the organization structure of the District. Change management will have a significant impact in these areas as roles and positions will change. A major mission as this change management plays out is enhanced products and services,

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DIVISIONAL OVERVIEW (Continued) improved user-friendly products and prompt response to customers as well as providing career opportunities for employees. This is an award winning department and the District wants to remain in that elite status.

The Financial Division under the leadership of the Chief Financial Officer has great expectations for the future. With the implementation of the Three R’s (Re-engineering, Realignment, and Restructuring of Departments), there will be unique opportunities to strategically move the District forward and attain successes previously seen as unattainable. Maximization of effort and performance in the efficient and effective use of scarce resources through strategic planning coordination is the theme of the Chief Financial Officer as the Division implements the District’s Strategic Plan and its place within the organizational structure of the District. HUMAN RESOURCE SERVICES DIVISION

The Human Resource Services Division (HR) is organized into four service delivery teams in order to provide its customers with a “one-stop shopping” approach. The mission of these teams is to employ, retain and support professionals to create high performing organizations dedicated to improving student achievement. HR plays a major role in implementing Goal #3 of the District’s Strategic Plan which is to “Employ the Best Teachers and Principals.” These teams are as follows:

1. School-Based Staffing Team – This team is the core of the HR business. All other teams support this one. Under the direction of the Director, these team members provide “one-stop shopping” for principals and their HR needs in that they staff all school-based positions with the exception of principals. The teams coincide with the Superintendent’s organization structure so that there are two Elementary Teams and one team that handles High Schools and the Middle Schools. The Recruitment function is a part of this team and is a key element and emphasis of the work. In addition to Recruitment, this team is responsible for managing applications and sending applicants to the staffing teams, for career counseling and for overall customer service in the staffing process.

2. District Staffing/Labor Relations Team – This team is a hybrid staffing and support team.

Under the direction of the Director, it is responsible for all District staffing, both civil service and administrators, and Assistant Principals. The team is also responsible for labor relations activities in conjunction with the Chief and in this role, supports other teams.

3. Employee Support Team – This team is a support team for the staffing teams and for all

employees. Under the direction of the Director, this team is responsible for general HR operations, technology, compensation, data management and reports, records (including the file room and SAP records), leave management, substitute contract administration and fingerprint management.

4. Professional Standards Team - This team monitors and tracks the certification (alternative

and traditional), qualifications, background checks and contractual status of all employees, but particularly that of instructional, administrative and certificated staff. The team is also responsible for personnel investigations, employee discipline and termination and assessment of instruction staff.

5. Policy & Compliance Team – This team includes the Executive Director, Policy &

Compliance and her staff, who provide guidance to staff in the District related to legal, policy and compliance issues.

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FINANCIAL ORGANIZATION

Financial Services has the responsibility for the fiscal operations of the District which includes Budget Services, Investments/Cash Management, Internal Auditing, Business Services consisting of Payroll, Accounts Payable, Accounting, and Financial Reporting departments. The Division operates under the direction of the Chief Financial Officer. Responsibilities vary from the maintenance of the accounting system to payment of bills, payroll, and receipt and posting of revenues. The District utilizes an Enterprise Resource Program, SAP, for a complete solution to the financial information and reporting requirements of the District.

The budgeting and accounting system is based on fund accounting where each fund is organized and operates on a self-balancing basis comprised of assets, liabilities, and fund balances. Revenues are estimated and expenditures are appropriated and expenditures cannot exceed revenues. Revenues are allocated to and accounted for in individual funds based upon the specific purpose for which they are to be expended. The funds are as follows: GOVERNMENT FUNDS

The General Fund is the fund that supports the day-to-day operating needs of the District. It is the fund that accounts for activities that are not specifically assigned to other funds meaning it is the most flexible. Revenues are received from federal, state, and local sources as well as fees from Community Education and Extended Day Child Care Services.

The Debt Service Fund is established to pay principle and interest on the long-term debt of the District. Local funding for General Obligation Bond principal and interest payments are receipted directly into the Debt Service Fund. Local funding for Certificates of Participation (COPS) and Qualified Zone Academy Bonds (QZABS) are transfers from the Capital Projects Fund for sinking funds and principal and interest payments. The state handles payments on Capital Outlay and Debt Service Funds (CO & DS) and sends the District the booking entries.

The Capital Projects Fund reflects the District’s commitment to provide quality educational facilities and environments for learning. Revenue sources are both state and local and are appropriated for new construction, remodeling, renovation, purchasing of land, land improvements, purchase of furniture, and equipment to replace and expand current technology.

The Special Revenue Fund – Food Service is comprised of federal, state, and local funding. Funds generated for this program are spent on salaries, benefits, food, supplies, equipment, warehousing costs, utilities, and maintenance in providing nutritional meals to students.

The Special Revenue Fund – Federal is comprised of federally funded programs that service special needs of the students throughout the District. A significant portion of the federal programs target low performing students and students with disabilities. Also included are the American Recovery & Reinvestment Act funds to help stimulate the economy. PROPRIETARY FUNDS

The Internal Service Fund – Self-Insurance is used to account for financial resources to be used for the payment of claims and related expenses for worker’s compensation and general liability losses. For the 2009-10 fiscal year, the district will self fund the health insurance program. These expenditures will continue to be captured in this fund.

The Internal Service Fund – Print Shop is used to account for the financial operations of the copy center on a break-even basis to District schools and departments.

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BASIS OF ACCOUNTING

The basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurements made regardless of the measurement focus applied.

Governmental fund accounts are reported using the modified accrual basis of accounting. Revenues, except for certain grant revenues, are recognized when they become measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. When grant terms provide that the expenditure of resources is the prime factor for determining eligibility for federal, state, and other grant resources, revenue is recognized at the time the expenditure is made. Under the modified accrual basis of accounting, expenditures are generally recognized when the related fund liability is incurred, except for principal and interest on long-term debt, claims and judgments, and compensated absences which are recognized when due.

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

The Internal Service Fund is accounted for as a proprietary activity under standards issued by the Governmental Accounting Standards Board. Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services in connection with the proprietary funds’ principal ongoing operations. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

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

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BUDGET STRUCTURE REVENUE BUDGETS

Revenues are estimated for each fund. They are shown broken down into major categorical listings (federal, state, and local) or total for each fund and detailed by line item (revenue account) within the revenue sections of each fund.

The District receives revenue from federal, state, and local sources as well as fees for

specific purposes. Estimates of these revenues are a function of the Budget Services Department in coordination with grant managers and the State of Florida, Department of Education. They are shown broken down.

The State Department of Education provides the District with projected state revenue for

each school year that is adjusted four times a year for student counts, tax base changes, and/or downturn in the economy (proration). The County Tax Collector’s Office collects property taxes and remits the school system’s share to the District. All other revenue estimates are based on historical data and the best information available at the time of the budget development. EXPENDITURE BUDGETS

Anticipated expenditures are appropriated to each fund by either school or department responsibility center number. The appropriations are also presented individually by function and object representing the specific purpose for which the appropriated expenditures are planned.

Schools utilize a school based budgeting model based on Weighted Full-Time Equivalent Students (WFTE) which assures that dollars follow the students. Shared Decision Making committees at each school assist in the preparation of school budgets to be presented to the Superintendent for approval.

Department budgets utilize zero based budgeting (appropriation based) to assure the critical functions and activities in support of schools are planned and budgeted. Resources are strategically aligned and performance measurements are targeted and reviewed.

FUND STRUCTURE BY BUDGETARY BASIS

Basis of Budgeting is provided to assist readers and to bridge the budget presentation in this document with the accounting presentations in Comprehensive Annual Financial Report.

Budgetary Basis is concerned with the basis of accounting used to estimate financial resources (revenues) and uses (expenses) in the budget.

Modified Accrual Basis is where revenues are recognized to the degree that they are available to finance expenditures of the fiscal period except for debt service payments and a number of specific accrued liabilities.

Accrual accounting is where revenues are recognized as soon as a liability is incurred regardless of the timing of related cash flows.

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BUDGET ADMINISTRATION AND MANAGEMENT PROCESS

Budget administration and management is the process of monitoring revenues and expenditures throughout the school year. Revenues are monitored to ensure that anticipated revenues are posted and to make adjustments in the revenue accounts when either the revenue budgeted or the actual receipts have changed due to new calculation adjustments or simply do not agree. Expenditures are monitored to ensure that they do not exceed authorized amounts and that they are expended for intended, appropriate and legal purposes as specified. Monitoring of both revenues and expenditures is a continual activity of the Financial and Business Services Division.

REVENUES EXPENDITURES The District receives revenues from federal, state, and local sources as well as fees for some specific programs such as Community Education and Day Care services. Revenue estimates for the school year are completed through cooperation of the Budget Department, appropriate District personnel, and State Department of Education. Grant programs are responsible for estimating grant amounts for anticipated revenues and expenditures. Most federal, state, and local revenues are received via electronic transfers and other revenues that are received by check or cash are posted on a daily basis. Reconciliation of revenue receipts are performed monthly via bank reconciliation. Requests for adjustments to the revenue budgeted are submitted to the Budget Office for processing. Revenue reports are on-line real time within SAP software application.

Each school and department is responsible for the maintenance of their budget; the SAP software application prohibits a department budget from over-expending non-salary and non-benefit accounts. Position control is used to control the expenses for salaries and benefits. Each school and department has on-line access to SAP in order to obtain budget and expense data necessary for the day-to-day management of their budget. Expenditure reports are on-line and available on a daily basis to individual responsibility centers through an on-line SAP software application. Administrators may reallocate budgeted non-position funds within their budgets (schools or central office departments) through on-line access to SAP accounting software. These intra-department budget reallocations are approved or denied on-line by the Budget Office administrator based upon guidelines. Requested reallocations between departments (inter-department) are submitted in writing to Budget Services for review, approval, and processing.

Total Budget $1,712,321,373

Governmental Funds Modified Accrual

General Operating $1,006,172,080 Debt Service $29,675,296 Capital Projects $288,407,587 Special Revenue-Food Service $47,082,180 Special Revenue – Federal $109,580,475 Special Revenue-Stabilization $43,666,932 Special Revenue – Stimulus $30,967,167

Proprietary Funds Accrual

Self Insurance $155,157,541

Printing $ 1,612,115

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REPORTING

The District prepares a Comprehensive Annual Financial Report (CAFR) to report the results of all funds under School Board authorization.

FISCAL MANAGEMENT POLICIES The School Board has established Fiscal Management Policies in “Rules of the Duval County

School Board,” Section D. The purpose of these policies is to establish management expectancies related to financial activities within the school district. These policies are typically based on sections of the Florida Statutes that deal with the topic being addressed and any applicable State Board of Education Rules. Specific policies dealing with budgets are identified below:

DB: District Budget System. (1) The Superintendent shall prepare an annual District Budget subsequent to certification of the tax roll by the Duval County Property Appraiser; it shall be in the form prescribed by the Commissioner of Education and pursuant to requirements in Section 200.065, Florida Statutes.

(a) In formulating the budget, the Superintendent shall: (1) Utilize a system of cost effectiveness analysis for making management decisions and

developing the District’s comprehensive plan for education. (2) Consider the immediate and long-range needs of the District’s school system and

student achievement data obtained pursuant to Section 1008.22, Florida Statutes. (b) The Superintendent shall submit the proposed annual budget to the School Board for review. (c) The School Board shall adopt a balanced budget and submit it to the Commissioner of

Education on or before the date prescribed in the State Board of Education Rules. DBJ: Procedures for Amending the District Budget

The Superintendent shall ensure that all District obligations and expenditures are within the appropriation allowed in the District school budget and:

(1) Shall propose a budget amendment for the School Board’s consideration when the function and object amounts in the accounts prescribed by the State Board of Education for the budget are changed from the original budget approved by the School Board. Budget Amendments shall be aggregated and presented in the form of an agenda item approximately two weeks prior to the Board meeting each month. Budget Amendments consolidated after that time period shall be processed and placed on the agenda for the following month in the normal amendment cycle.

(2) May authorize an expenditure temporarily which exceeds the amount budgeted by function and object provided the School Board subsequently approves the expenditure and amends the budget in a timely manner. In situations where a budget category is temporarily exceeded, district personnel will process a budget amendment to correct the situation. If the need for an amendment has not been identified at the end of the month the amendment shall be processed in the following month and School Board approval obtained in the normal amendment cycles.

(3) Is authorized to approve tentatively, budgetary amendments for responsibility centers. Such amendments shall be consolidated in the normal amendment cycles and presented for School Board approval.

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FISCAL MANAGEMENT POLICIES (Continued)

BUDGET PLANNING PROCESS Florida Statutes require that, “Each district school board shall utilize its systems of planning and

budgeting to emphasize a system of school-based management in which individual school centers become the principal planning units and eventually to integrate planning and budgeting at the school level. Each school advisory council shall assist in the preparation and evaluation of the school improvement plan and also in the preparation of the school’s annual budget.”

In general, the process of allocating resources to schools is based on the Weighted Full Time Equivalent (WFTE) count with supplements. The objective of the Superintendent, which is illustrated by the “2010 Annual School Based Program BUDGET GUIDELINES”, is to provide a system of planning and budgeting which is meaningful, useful, and understandable to all concerned.

It is the principal’s responsibility to submit an accurate budget that reflects sufficient funds to cover all salaries and employee benefits for the personnel allocated and to maintain a balanced budget throughout the year.

Department budgets utilize the traditional line-item based approach in developing budgets. Departments are provided information from prior fiscal years and align budgets with the strategic goals of the District. In fiscal years of budgetary increases, Budget Review Committees are established to review departmental budgets in the areas of Finance/Business, Human Resources, Curriculum/Instruction, Facilities/Maintenance, and Technology.

Debt Service Funds are budgeted based on the repayment schedules for any outstanding debt in the area of principal, interest, agent fees, and other expenses.

Capital Projects Funds are based on the Five Year Capital Outlay Plan and Major Maintenance List. Both plans are reviewed and approved by the Board. The Five Year Plan includes a current year approved budget and four years of estimated budgets.

Special Revenue Funds, which include Foods Services and Federal Programs, are programmatically centered. Budgets are reviewed to ensure compliance with grant applications and allocations identified by the governing authority. Food Services budgets are reviewed for accuracy and consistency with prior revenues and the contract with Chartwells, the contract provider for food service operations.

SUMMARY OF LOCAL BUDGET LAW Florida Statutes, Chapter 1011 sets the laws for the budget process. The laws set forth the

budget and related systems, the form of the annual budget, the use and calculation of the property appraiser certified tax roll, minimum requirements of the Florida Education Finance Program, the requirement for balanced budgeting, adoption parameters of the tentative budget, two required public hearings, and formal submission requirements and implementation of the official budget. Florida Statutes, Chapters 1010 and 1011 addresses the required uniform records and accounts and expenditure guidelines.

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PURPOSE OF THE BUDGET The purpose of the budget is to provide a plan for financial activities composed of estimates of

proposed expenditures for a proposed purpose for the year and the financial means to pay for these needs. To achieve this objective, a budgetary system is incorporated into the financial accounting system. Expenditures cannot be made without sufficient budget in place to cover the costs.

The budget process allows for the incorporation of school’s Shared Decision Making Teams into the process of building the budget. Monthly Board workshops are held throughout the budget cycle to prioritize educational initiatives.

The objective of the budget process is to provide a plan for the operation of the school district and provide a method to communicate to others the plans for each school and department’s activities to meet the educational and support goals of the district. The budget also provides a means of relating estimated costs to actual costs for specific activities that are identified as areas for tracking. The budget allows for historical data to be used in realistic budget preparation.

BUDGETARY CONTROLS Estimated revenues are projected on an annual basis and are adjusted monthly based on the

latest information available to the individual revenue sources in accordance with State laws and generally accepted accounting principles. Estimated revenues are limited to those items that are normally to be expected from statutory, constitutional, and/or reliable sources. Proposed expenditures are limited to the total of estimated revenues and beginning fund balances. Both revenue and expenditure amendments to the budget are processed as a formal amendment and presented to the Board on a monthly basis.

Non-salary budgets are controlled by a fully computerized budgetary system, which does not allow expenditures to occur unless sufficient funds are available to cover the expenditure amount. Budget coding is reviewed at the point of the purchase requisition. Depending on the nature of the purchase, the purchase requisition may require several layers of approval before the actual purchase order is released. The coding of the purchase requisition then follows the purchase through to the payment of the invoice.

Salary and benefit budgets are controlled with the aid of a position control system. Schools and departments identify their staffing needs as part of the planning process. Any changes made to this original plan are then processed by completing a Position Change Form (PCF) and a budget transfer form (BT). These budget transfers would be presented to the Board for approval in the formal amendment each month.

INTERNAL CONTROLS Management is responsible for establishing and maintaining an internal control structure to ensure

the assets of the school system are protected from loss, theft or misuse, and to ensure adequate accounting data is compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. The internal control structure is designed to provide reasonable, but not absolute, assurance the following objectives are met: (1) The cost of a control should not exceed the benefits likely to be derived and, (2) The valuation of costs and benefits requires estimates and judgments by management.

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BUDGETARY COMPLIANCE AND ACCOUNTABILITY The Board follows procedures established by State statutes and State Board of Education rules in establishing budget balances for governmental funds as described below:

• Budgets are prepared, public hearings are held, and original budgets are adopted annually for all governmental fund types in accordance with procedures and time intervals prescribed by law and State Board of Education rules.

• Appropriations are controlled at the object level (e.g., salaries, purchased services, and capital outlay) within each activity (e.g., instruction, pupil personnel services, and school administration) and may be amended by resolution at any School Board meeting prior to the due date for the annual financial report.

• Budgets are prepared using the same modified accrual basis as is used to account for governmental funds (accrual basis for propriety funds).

• Budgetary information is integrated into the accounting system and, to facilitate budget control, budget balances are encumbered when purchase orders are issued. Appropriations lapse at fiscal year-end and encumbrances outstanding are honored (unless stale) from the subsequent year’s appropriations.

SINGLE AUDIT REQUIREMENTS As a recipient of Federal, State, and Local financial assistance, the School Board is responsible for

ensuring that an adequate internal control structure is in place to ensure compliance with applicable laws and regulations related to those programs. This internal control structure is subject to periodic evaluation by management and the internal audit staff of the School Board.

Section 11.45, Florida Statutes, requires the Auditor General to perform an audit of the School Board at least once every three years. For each of the two years the Auditor General does not make the financial audit, each District School Board shall contract an independent certified public accountant to perform a financial audit. The Auditor General may conduct financial audits and performance audits of these entities at any time.

In accordance with Section 1010, Florida Statutes and Rule 6A-1.087, Florida Administrative Code, the Board shall provide for an annual audit of the District’s internal funds. The Board has its own internal auditing staff to perform this function.

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LONG TERM FISCAL STABILITY

Besides the School Board’s Fiscal Management Policies in “Rules of the Duval County School Board”, Section D, the District has established additional budgetary fiscal goals to maintain long-term fiscal stability. The following goals are adhered to in the preparation of the District’s budget:

• No less than a minimum of 3.0% of revenue to be received by the General Operating Fund for that year is budgeted in a rainy day fund/unrestricted fund balance.

• A contingency reserve in Capital Outlay is maintained at 10% of the 1.500 mill Capital Outlay dollars generated.

• Although 1.125 mills is the legal limit for pledging 1.500 mill Capital Outlay dollars for Certificates of Participation (COPS), District would not exceed 1.000 mill in financial pledging.

• Resources are continually reviewed for potential reallocation.

• Alternative financial strategies for capital needs are reviewed each year or as needed.

• Debt levels are maintained uniformly over the life of the debt.

• Use of non-recurring revenue sources are prioritized and recommended to fund non-recurring costs.

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SCHOOL BUDGET DEVELOPMENT Schools receive the majority of their funding based on Full-Time Equivalent (FTE). FTE is

reported to the Florida Department of Education four times a year; July (Survey 1), October (Survey 2), February (Survey 3), and June (Survey 4). Duval uses a decentralized budgeting system for schools known as school based budgeting. In other words, schools make their own staffing decisions so long as they are in compliance with district directives, Southern Association of Colleges and Schools (SACS), School Improvement Plans, and Class Size Amendment IX guidelines. Federal Entitlements and Grants are added above the State funding formula to assure others that supplanting has not occurred. The State funding formula (FEFP) dollars and the Federal Fund dollars make up the majority of operating dollars for a school.

Budgets are prepared in early spring for the next fiscal year based on projected weighted FTE (WFTE). This projection is a combination of (a) current year actual October WFTE and (b) a mid-January WFTE run adjusted for known anticipated events (such as a boundary change, a new apartment complex, etc.) multiplied by a three-year trend factor. Each fiscal year the state determines the Base Student Allocation (BSA), the amount by which the WFTE is multiplied to determine the dollar amount of funding. Schools are allocated directly 83.5% of the Base Student Allocation received from the state for each program. Remember that Federal funds are added above the allocation for total operating revenue for a school.

Schools also receive other funds based on enrollment, program and educational needs. Allocation details are then printed and distributed to principals in the form of Budget Guidelines. These other funds that are allocated to the schools directly come from the 16.5% withheld from the BSA, categoricals, and special allocations from the state.

BUDGET GUIDELINES Budget Guidelines (issued each fiscal year) provide information to principals such as (a)

supplemental school funding, (b) budgeting for personnel including substitutes, custodial, and security, budgeting for travel, master financing plan payments, pagers and utilities, and (c) average salary costs, including benefits. The Budget Guidelines also lists FTE program weight factors.

Budgets for the upcoming fiscal year are prepared in the spring, using Budget Prep software screens. Schools are given two weeks to prepare their balanced budget with assistance from their School Advisory Council and Shared Decision Making Teams. All budgets must be in compliance with district directives, Southern Association of Colleges and Schools (SACS), School Improvement Plans, and Class Size Amendment IX guidelines. After these budgets are prepared, they are reviewed by the Budget and Human Resources Departments and then locked and held until July 1 of the new fiscal year.

ADJUSTING SCHOOL BUDGETS Budgets are adjusted in the new fiscal year for the actual number of students enrolled at the

beginning of school. This is known as the Fall Count. The Fall Count affords the district the opportunity to move teachers to where students are located when the shifting of students has occurred. October FTE Survey 2 is doubled and adjusted for a February factor to complete final budgets. Budgets are adjusted by Budget Transfers, transferring money into the school from the district, or transferring money out of the school to the district.

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SCHOOL BUDGET DEVELOPMENT (Continued)

EXPENDITURES The money each school has been allocated is budgeted, or appropriated, during the spring

budget process in the correct functions and objects for the expenditures a school plans to make. Function and Object is the account coding structure adopted by the State of Florida and is described in Financial and program Cost Accounting and Reporting for Florida Schools, also called the Red Book.

• A Fund is a self-balancing group of accounts in which transactions relating to a particular purpose or funding source may be segregated for improved accountability.

• A Function is the purpose for which expenditure is made; for example, basic instruction is Function 5100. Function answers the question "why" or "where" the purchase is being made.

• An Object is the type of expenditure made. For example, supplies are purchased from Object 510. Object answers the question "what" is being purchased.

The District utilizes SAP as its total solutions software. SAP ties together Fund, Function and Object through Fund, Functional Area and Commitment Items.

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DIVISION BUDGET DEVELOPMENT Working within a scarce resource environment creates the need for proper planning of the

utilization of those resources. The guidelines for the 2009-10 fiscal year are developed and require individual departments to exercise due diligence in developing budget requests.

STRATEGIC PLANNING GUIDELINES Zero-based budgeting is used for all commitment items including personnel. The primary

emphasis of zero-based budgeting means that all budget requests must be justified. All current positions must be evaluated as to their success in accomplishing the department’s improvement plan and to the value-added to the organization. Unless otherwise directed, the total dollar amount for each department’s budget will increase only by the salary and health care increase from the previous year; the dollar amount each department must balance to is provided by the Budget Services Department. Departments may not exceed this amount unless another department within the division is adjusted to offset the change.

All Department Improvement Plan Priority Goal(s) are listed and cross-referenced to the District’s core beliefs. Emphasis is placed on industry standards that are common measurement goals within the Division’s area, the Council of Great City Schools findings, and best business practices of OPPAGA. All Priority Operational Goals within the Department Improvement Plan must be provided.

The Division budget development process incorporated the following elements:

Required documents in strategic planning to be returned to Budget Services:

• Mission Statement

• Organizational Chart

Additional information to be maintained within each department:

• Standard Operating Procedures

• Cross-Training

• Personnel Evaluations

• Professional Development

• Performance measures (Benchmarks)

• Department Improvement Plan Priority Goals

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CAPITAL BUDGET DEVELOPMENT

The School Board of Duval County, Florida is committed to ensuring that all students receive a quality education within safe and secure learning environments. The development of a Long-Range Facility Master Plan is intended to provide a macro view of the educational facilities that provide Duval County Public School District students with equitable, appropriate, flexible, safe, and secure environments.

The purpose of the Long-Range Facility Master Plan is to provide the School Board of Duval County a “road map” for future facility needs. The goal is to provide a detailed demographic and building condition analysis that will prepare the School Board for future facility needs decisions.

The Master Plan provides a listing of facility needs, a summary of deficiencies, life-cycle costs, and estimates of construction cost. The plan also identifies new schools, additions, replacements, and modernization projects that will require additional funding to accomplish.

The Long-Range Facility Master Plan consists of new construction, facility additions, renovations, and modernization of existing school facilities to address growth, class-size reduction, and current condition of facilities. Included are strategies for infrastructure reduction and consolidation of facilities in the District. The Master Plan also outlines the needs of each building, as to whether that building should be renovated or replaced. Additions to buildings are also addressed where applicable. Factors associated and related to the District’s policies and regulations have been incorporated where appropriate. There are extensive databases which have been developed itemizing all of the building characteristics, deficiencies, and life cycle needs.

School facility planning is an ongoing process. In a district the size of Duval County Public Schools, there are numerous projects that are currently being completed. As these projects are completed and new needs are identified, the databases associated with this study and the plan itself will need to be updated.

The Long-Range Facility Master Plan is based on policies and identified goals established by the School Board of Duval County Public Schools.

There are four main variables or needs driving the development of the Long-Range Facility Master Plan. They are enrollment growth, class size reduction, building conditions, and program/grade configuration development. The facility implications of these variables result in the need for new schools, additions, modernizations, replacements and infrastructure reduction.

Building conditions are generally gauged on a standard model called a facility condition index or FCI. An FCI is a condition indicator that calculates the cost of repair vs. the cost of replacement of a like facility. A general planning assumption is that if the cost of repairing a facility exceeds two-thirds the cost of replacing the facility, the facility should be considered for replacement. However, there are factors that can influence a district to renovate rather than to replace a facility such as historic significance or impact on a certain area.

Due to the growth and demographic transitions of Duval County Public Schools and the City of Jacksonville, the District can be categorized into three categories:

• Current growth areas and new schools

• Urban Core, declining enrollment and older facilities

• Established neighborhood schools with next generation enrollment

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CAPITAL BUDGET DEVELOPMENT (Continued)

The overall condition of the facilities in the Duval County Public School District is relatively good. The current FCI is approximately 34% which indicates the condition of the facilities is good. Though the current condition of facilities is good, it is projected that this will increase significantly in percentage and cost over the next 20 years.

The challenge of the Master Plan is to balance the needs of growth, class-size reduction and modernizations. The challenge within the modernization program is to balance renovations, replacements, and addressing life cycle costs.

The Long-Range Master Plan not only focuses on the facility needs of today but it incorporates what the projected facility needs will be for the next 20 years. A building today may seem adequate but, based on the life cycle of its major systems [roofs, HVAC, electrical, plumbing, interior finishes, pavement, etc.] significant renovations may be required during the course of the next 10 years. Even buildings constructed in the past 10 years will have improvement needs in the next 10 years.

• New Construction: Based on the Projections and Strategic Plan for reduced class size, the plan looks at the need for new schools to meet capacity requirements. Other increased capacity needs would be addressed through additions to existing buildings.

• Additions: Each facility and site is reviewed based on the projected enrollment and program capacity and appropriate proposed additions are identified. The analysis also takes into consideration the capacity of specific geographic areas to balance space needs in certain areas that lack capacity.

• Modernizations: Modernizations to most of the District’s schools are proposed. Depending on the age and condition of the buildings, these modernizations vary significantly. These modernizations range from major air-conditioning or roof replacements to minor building improvements. Included was the identification of the life cycle cost associated with maintaining the District’s school facilities. Even though a deficiency may not have been identified since the current building system may still work based on industry standards of the life expectancy of the system, the District is likely to incur a repair or replacement of this system within the next 10 years. The life cycle cost of systems is based on national industry standards adjusted to regional costs for Florida.

• Replacements: School buildings generally have an expected life of between 30 and 50 years depending upon the quality of maintenance, construction materials, and climatic environment. While the school may very well last beyond the expected period, in all likelihood the building will begin to show considerable wear, will have increased energy costs and may even experience failure of some or all of its building systems.

• To determine whether a building should be renovated or replaced, financial modeling suggests that as a building reaches 67 percent (FCI) of its replacement costs, consideration should be given to replacing the building (two-thirds rule).

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CAPITAL BUDGET DEVELOPMENT (Continued)

• Infrastructure Reduction: As large growth districts age and demographics shift, there is need to analyze whether or not schools are viable, appropriately located, and economically efficient to the District. Because of these indicators, it is necessary to analyze facilities that have low and declining enrollment, are aged beyond renovation and provide inappropriate learning spaces for students. In these cases, it is necessary to review options such as closing of facilities, consolidating schools in bordering neighborhoods or finding reuse of facilities. It is the intent of this Master Plan that recommendations or processes be put into place to find alternative uses for unused educational facilities, sell unneeded property, or improve site conditions appropriate to communities.

• Factors used to analyze facility candidates for infrastructure reduction can include aging communities, redefinition of land use, shifting demographics, condition, size, enrollment of facility, and/or need for educational space.

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BUDGET APPROVAL

The Superintendent’s Proposed Budget is submitted to the School Board in July of each year and at this time referred to as the Tentative Budget. The development of the (Tentative) budget involved input from the School Board, Superintendent, staff, and individual school budget meetings. The (Tentative) budget is approved for advertisement in the local newspaper within 24 days after the start of the new school year which is July 1st. The newspaper advertisement informs the public of a public hearing to be held on the school district’s (Tentative) budget and that public input will be accepted at that time. Within 35 days of the start of the new year, the (Tentative) budget and new tentative millage rates are adopted. Up to the point of the (Tentative) budget approval, the District has been operating on the re-adoption of the prior year’s budget which is approved in June of each year.

State Statue 200 also requires that a second public hearing be held on the District’s budget.

This public hearing has to be after the 64th day of the year but within 80 days. This makes the window period between September 3rd and September 18th of each year for the District’s final public hearing. The notification of the final public hearing is mailed to property owners from the property appraiser’s office and is known as the Notice of Proposed Property taxes. The budget at this time is known as the Final Budget and is also referred to as the District Summary. After the Board accepts input from the public and takes part in discussion about issues, changes may be made, and then the Final Budget and Final Millages for the year are adopted. At both public hearings, millage rates have to be approved prior to approval of the budget. The Board still has the ability and authority to change the budget during the course of the school year in that budgets are not static in nature and what is in the best interest of the District through a budget amendment process. Budget documents can be obtained from the Budget Services Office of the School System.

Below are the planned dates for the 2009-2010 budget adoption process. All of the proposed dates are based on the assumption that the district will receive a Certified Taxable Value for the district on or before July 1, 2009. Day One for the sequence of events in the budget adoption process begins on the date the district receives the property assessment or July 1, whichever is later. Following that date, and upon receipt of the required millage rate for Duval County from Department of Education, the following Truth in Millage Requirements (TRIM) must be done: June 8 Monday Board Meeting. Board re-adopts previous year’s budget until Tentative Budget is approved.

Principals on reappointment agenda. July 16 Thursday Department of Education computes Required Local Effort (RLE) millage and certifies rate to

each district.

July 21 Tuesday Submit Tentative Budget to the Board for approval to advertise required notices prior to the first public hearing. (LAW: within 24 days.)

July 25 Saturday Publish Budget Advertisement in local newspaper. (LAW: within 29 days of Certification.)

July 28 Tuesday Board Meeting. Conduct first public hearing and adopt the 2009-2010 Tentative Budget and millage. (LAW: within 35 days; and no more than 2, no later than 5 days after Ad.)

July 31 Friday Proposed Millage to Property Appraiser/Tax Collector. (LAW: within 35 days.) August 11 Tuesday Board Workshop. Budget Workshop with the Board, if requested. September 15 Tuesday Board Meeting. Annual Financial Report (AFR) approval and final Budget Resolutions. Final

public hearing to adopt final budget. (LAW: within 80 days, but not before 65 days after Certification.)

September 18 Friday 2009-2010 Adopted final budget (District Summary) due to State. (LAW: within 3 days of

Board Approval.)

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DIRECTION OF THE SCHOOL SYSTEM (STRATEGICALLY)

A good strategic plan should identify major strategic goals, operational needs, and the broad actions required to meet those needs. It should delineate the measures by which success can be judged along with current and targeted performance in the measured areas. The plan should connect these goals, actions, measures, and targets to resources.

Duval County Public Schools’ Strategic Plan is intended to make clear to all stakeholders that the district does know where it is headed. It is intended to be a living document subject to regular revision as the School Board and Administration continue their dialogue with each other and with members of the community on the needs of students and the ability to meet those needs within available resources.

The Strategic Plan is based on the solid research of various reviews and investigations, ranging from School Match to periodic financial audits. It is founded in the thoughtful community inputs of the New Century Commission Report and the daily interaction of parents, students, and other stakeholders with members of the School Board and employees of the school system. It draws upon and is intended to reflect, in summary form, much of what can be seen in greater detail in the district’s hierarchy of plans and programs. It is intended to outline for the community the district’s strategic and operational goals, priority strategies, supporting programs, measurements of performance, progress targets, and allocation of resources. It also describes the cycle and timelines for the district’s strategic planning process. The Strategic Plan is available at our website at www.duvalschools.org. STRATEGIC PLAN

Goal 1. Increase Academic Achievement for All Students. Increase overall achievement for all students while moving significantly toward eliminating the achievement gap of racial and ethnic groups and students from low income families.

Goal 2. Significantly Increase the Graduation Rate. Increase the percentage of students graduating ready for post-secondary education and work.

Goal 3. Employ the Best Teachers and Principals. Hire, develop, support and retain the best teachers and principals in the nation for all schools.

Goal 4. Establish Safe, Secure and Respectful Schools. Establish safe schools where all individuals are respected, valued and feel secure.

Goal 5. Engage Family and Community Support. Energize families, community, civic and business leaders and corporations to engage in the success of education.

Goal 6. Deliver High Quality Support for Schools. Continually enhance school performance through delivery of high quality District management, operational support, and customer service.

MISSION STATEMENT The Duval County Public School System is committed to providing high quality educational opportunities that will inspire all students to acquire and use the knowledge and skills needed to succeed in a global economy and culturally diverse world.

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Organizational Section FISCAL YEAR STRATEGIC PLANNING AND BUDGETING CYCLE

Topics for Retreat: New Board member

orientation Update on progress

toward strategic objectives

Goals for next year Boundary discussion Facilities plan Budget guidelines E-rate plan

December

Board Retreat

Annual Report

April – May

Departments finalize Strategic Goals and

budgets

July

Board Approval and begin implementation

of Strategic Plan

January to March

District staff develops tentative Strategic Goals and Budgets

November

District staff prepare for Board Retreat

June

Present to Board 1. Draft Strategic Plan

Annual Report and 2. Proposed Strategic Plan for coming year

Projected School Grades

available Preliminary budget information available

Budget Cycle

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Page 86 of 279

Financial Section

FINANCIAL SECTION TABLE OF CONTENTS

III. FINANCIAL SECTION 87Financial Section 88Understanding the Florida Education School Funding Process 89How to Read the Budget 92Required Reporting 100

Consolidated Funds (all funds) 101Consolidated Funds: Statement of Revenue & Appropriations 103

General Fund 106Sources and Uses of Funds, Key Revenue Sources 106Major Budgetary Allocations 109General Fund: Statement of Revenue 110General Fund: Statement of Appropriations 112

to Second Calculation for 2010 113Estimated Base Florida Education Finance Program Revenue 114Transportation Profile 115

116General Fund Budget Key Points of Interest 117

Debt Service Fund 119Sources and Uses of Funds 119

120Certificates of Participation (COPS) Capacity 121Percentage of Millage Pledged for Certificates of Participation (COPS) 121Effects of Existing Debt Levels on Current and Future Budgets 122Debt Service Key Points of Interest 122Schedule of Indebtedness 123

Capital Projects Fund 124Sources and Uses of Funds 124

125Capital Projects Fund: Approved Budget Statement of Revenue 126Capital Projects Fund: Approved Budget Statement of Appropriations 127Capital Projects Summary Report 128Long Range Facility Master Plan 129Five Year Facilities Projects Plan 1302009-2010 Major Maintenance List 131

Special Revenue Fund-Food Service 136Sources and Uses of Funds 136Special Revenue Fund-Food Service Key Points of Interest 137Food Service Profile 137

138

Special Revenue Fund-Federal 140Sources and Uses of Funds 140Special Revenue Fund-Federal Designated Purpose Grant Funds 141Special Revenue Fund-Federal: Statement of Revenue 143

144142

Special Revenue Fund-American Recovery & Reinvestment Act (ARRA)State Fiscal Stabilization Funds 145Targeted ARRA Stimulus Funds 148Other ARRA Stimulus Funds 151

Internal Service Fund 154Sources and Uses of Funds 154

155School Budgets 156School Budgets Narrative 156Aggregate Appropriations by Type of School 157Aggregate Appropriations by School 158

Department Budgets 197Department Budgets Narrative 197Aggregate Appropriations by Division 198Aggregate Appropriations by Departments 199

Internal Services Fund: Statement of Revenue and Appropriations

Debt Service Fund: Statement of Revenue and Appropriations

Special Revenue Fund-Federal: Statement of Appropriations

Special Revenue Fund-Food Service: Statement of Revenue and Appropriations

Comparison of Florida Education Finance Program Fourth Calculation 2009

Historical Summary of Statistical Data (Number of Schools and Students)

Capital Improvements or Other Major Capital Spending Affects

Special Revenue Fund-ARRA Funds

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Financial Section

FINANCIAL SECTION

This section displays all funds and pieces of the final budget in summary form to establish a “big picture”. The “big picture” reflects a total educational final budget of $1,712,321,373 including Internal Service Funds.

The annual appropriation of State revenue sources provides the basis from which current and future financial and educational plans are developed. A plan cannot be developed without considering how the national and state economy would impact local revenue sources.

The Consolidated Funds Schedules reviews revenues and expenditures and provides an alternative way of viewing the budget by examining the type of services provided (function) and the expenditure obtained (object).

The budget for Duval County Public Schools is $1.712 billion which consists of the General Fund ($1.006 billion), the Debt Service Fund ($29.7 million), the Capital Projects Fund ($288.4 million), the Special Revenue Fund – Food Service ($47.1 million), Special Revenue Fund – Federal ($109.6 million), ARRA Stimulus and State Stabilization Funds ($74.6 million) and Internal Service Fund ($156.8 million).

The Consolidated Funds is the consolidation or roll up of all fund types into Statements of Revenue and Appropriations and is the total budget for the District.

The General Fund comprises 58% of the budget and is the fund that provides for the day to day needs of the District. $668.5 million of this fund lies in expenditures for salaries and benefits. At least 87% of general fund expenditures are incurred in direct/indirect support of the classroom.

The Debt Service Fund is established to pay principal and interest on the long-term debt of the District.

The Capital Projects Fund reflects the District’s commitment to provide quality educational facilities and environments for learning. The budget contains appropriations for new construction, remodeling, renovation, purchases of land and land improvements, purchases of furniture and equipment to replace and expand current technology.

The Special Revenue Fund-Food Service is comprised of Federal, State and Local sources of revenue. Funds generated for this program are spent on salaries, benefits, food supplies, equipment, warehousing costs, utilities, and maintenance.

The Special Revenue Fund-Federal is comprised of federally funded programs that serve special needs of students throughout the District. A significant portion of the federal programs target low performing students and students with disabilities. Included under this category are American Recovery & Reinvestment Act (ARRA) stimulus funds for the district.

The Internal Service Fund is used to account for financial resources to be used for the payment of claims and related expenses for worker’s compensation, general liability losses, as well as self funding of employee health insurance and is also used to account for the financial operations of the copy center on a break-even basis to District schools and departments.

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Financial Section

UNDERSTANDING THE FLORIDA EDUCATION SCHOOL FUNDING PROCESS THE GENERAL FUND

The general fund or “operating fund” is used for district expenditures including salaries and benefits, supplies and materials, utilities and energy, day to day costs, and purchased services.

Monies come from State sources, General Fund property tax, other local sources, (i.e., interest, and indirect costs) and beginning fund balances.

Traditionally, school districts received dollars by way of formulas based upon instructional units or special services. However, in 1973, the Florida Education Finance Program (FEFP) was enacted by the Florida Legislature. The intent of the law is: “To guarantee to each student in the Florida Public Education System the availability of programs and services appropriate to his educational needs which are substantially equal to those available to any similar student notwithstanding geographic differences and varying local economic factors.”

To provide equalization of educational opportunity, the FEFP formula recognizes: (1) varying local property tax bases; (2) varying education program costs; (3) varying costs of living; and (4) varying costs for equivalent educational programs due to sparsity and dispersion of student population.

The key feature of FEFP is funding based on the individual students and programs in which they are participating rather than the number of teachers or number of classrooms. The formula takes into consideration varying costs among programs, costs of living among the school districts, economies of scale, local property tax bases, and levels of assessment of property values among districts.

FEFP funds are generated by multiplying the number of full-time equivalent students (FTEs) in each educational program by cost factors to obtain weighted FTE (WFTE). Weighted FTEs are then multiplied by the base student allocation (BSA) and by the district cost differential (DCD) to determine state and local FEFP funds.

FTE x Program Cost Factors = WFTE WFTE x DCD x BSA = Base Funding

FTE, as defined in Section 1011.61, Florida Statutes, is one student in membership and attendance, in one or more programs for 25 hours per week for 180 days. Department of Juvenile Justice (DJJ) students may earn FTE for 240 to 250 days. There are four FTE survey periods during one fiscal year (July, October, February, and June). Eligibility is determined by verifying membership during survey week, and verifying one day of attendance during survey week or one day during the previous six scheduled school days. The FTE calculation is based on each student’s course schedule.

Program Cost Factors or weights serve to assure that each program receives its equitable share of funds in relation to its relative cost per student. A basic student in grades 4-8 is counted as 1.000 FTE. Generally, cost factors are computed using a three-year average of expenditures for each FEFP program from the annual program cost report. Base Student Allocation (BSA) is determined annually by the Legislature. For 2009-2010 the BSA is $3,630.62 before the District Cost Differential (DCD) is applied. DCD is the average of each district’s Florida Price Level Index for the most recent three years. Averaging reduces the immediate impact of sudden changes to the index. Duval County’s DCD for 2009-2010 is 1.0146.

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UNDERSTANDING THE FLORIDA EDUCATION SCHOOL FUNDING PROCESS (Continued)

General operating funding for public schools is provided from State, Local and Federal sources. State funds represent 46.6% of the General Fund revenues and are provided primarily by legislative appropriations. FEFP is the major source of state funds. While a number of tax sources are deposited in the General Revenue Fund, the predominant tax source is sales tax. Florida Lottery proceeds are used to finance Pre-School Projects, Florida School Recognition Program, and payments of Classrooms First Construction bonds. Other funds are appropriated by means of allocations that include Safe Schools, Instructional Materials, Student Transportation, Florida Teachers Lead Program, and Class Size Reduction.

Capital Outlay funds are provided in two sections of the Constitution of the State of Florida. Article XII, Section 9(d), provides a stated amount to each district annually from proceeds of motor vehicle license. Article XII, Section 9(a) (2), provides that districts may share the proceeds from gross receipts taxes as provided by legislative allocation.

Local support is derived mostly from property taxes. Each of the 67 school districts in the state is a countywide district.

Each school district participating in the FEFP must levy the millage set for its Required Local Effort (RLE) taxes. Each district’s RLE is determined by the Legislature and is certified by the Department of Revenue and the Commissioner of Education. There is a limitation that local RLE not exceed 90 percent of a district’s total FEFP entitlement. Duval County Schools’ Required Local Effort millage is 5.075 for 2009-2010.

School districts may also set discretionary tax levies.

(1) Capital outlay and maintenance. School boards may levy up to 1.500 mills as prescribed in section 1011.71, Florida Statutes, for new construction and remodeling as set forth in section 1011.71, without regard to prioritization in that section, site and site improvement or expansion to new sites, existing sites, auxiliary and ancillary facilities, maintenance, renovation, and repair school plants, and purchase of new and replacement of equipment and vehicles. Payments for lease-purchase agreements for educational facilities and sites are authorized in an amount not to exceed three-fourths the proceeds of the millage levied under this authority. Violation of these expenditure provisions results in an equal reduction of FEFP funds in the year following the citation. Duval County currently levies 1.500 mills and has a commitment to fund the repayment of Certificates of Participation (COPS), and the payment of Qualified Zone Academy Bonds (QZAB) from this millage.

(2) Current Operations. The Legislature set the maximum discretionary current operation millage at 0.748 mills (The Legislature has a compression adjustment to at least state average for discretionary millage).

(3) Prior Period Adjustment for Required Local Effort. Districts must levy an amount equal to the millage provided by the Commissioner of Education for prior period adjustments to property values. The amount of this millage for 2009-2010 is .009 mills.

(3) Critical Operating Needs. Districts may levy .250 mills to meet the critical needs of the District. This millage requires a super-majority vote by the District’s School Board and a voter referendum in subsequent years in order to continue this levy.

Qualified electors may vote an additional millage levy for operations and capital outlay purposes for a period of two or four years. In addition to the maximum millage levied, by referendum for four years, additional millage for operating purposes can be levied only up to an amount that, when combined with non-voted millage levied, does not exceed 10 mills. Additional

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Financial Section

UNDERSTANDING THE FLORIDA EDUCATION SCHOOL FUNDING PROCESS (Continued) millage for two years does not have a cap. Tax levies for debt service are in addition to the levies for current operation but are limited to 6.000 mills or borrowing up to 10% of tax base whichever occurs first and 20 years duration except with State Board approval.

Budget revenue from local taxes must be determined by applying millage levies to 95 percent of the taxable value of property.

Board adoption of millage levies is governed by the advertising and public meeting requirements of Chapter 200, Florida Statutes (Truth in Millage (TRIM)).

School boards are authorized to levy a sales surtax of up to 0.5 percent for capital outlay purposes if approval is obtained by referendum. Proceeds of the surtax cannot be used for operational expenses.

FEDERAL SUPPORT The State Board is responsible for prescribing rules covering contracts or agreements

made with federal agencies. School districts receive funds from the federal government directly and through the state as an administering agency. Examples include Individuals with Disabilities Education Act (IDEA), Carl D. Perkins Vocational and Applied Technology Education Act, National School Lunch Act, ESEA Title II-Eisenhower Professional Development, ESEA Title VI-Aid to Districts Entitlement.

Beginning with the 2009-2010 school year, districts will receive funds from the American Recovery & Reinvestment Act (ARRA). These dollars are to be used to stimulate the economy and will continue for two years. They include State Stabilization funds, Targeted ARRA Stimulus funds and Other ARRA Stimulus funds. All expenditures of these funds must be tied to an Assurance, Principle and Strategy. The main purpose of these funds is to save, continue and create jobs for employees that may otherwise have their positions unfunded. The Assurances and Principles are as follows:

ASSURANCES:

A. Achieving equity in teacher distribution

B. Improving the collection and use of data

C. Regarding standards and assessments

D. Supporting struggling schools

PRINCIPLES:

A. Spend funds quickly to save and create jobs

B. Improve student achievement through school improvement and reform

C. Insure transparency, reporting, and accountability

D. Invest one-time ARRA funds thoughtfully to minimize the “funding cliff”

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Financial Section

HOW TO READ THE BUDGET This budget is consistent with the State Department of Education’s “RED BOOK” format which is also known as CAMIS (Cost Analysis Management Information System). It would be unreasonable to expect those reviewing the budget to spend the many hours necessary to become knowledgeable with the coding structure, but it would be helpful to become conversant with the following definitions:

FUND CENTER is a school, department or location.

FUND: The books and financial records of the Duval County Public School Board are maintained using fund accounting. The National Council on Governmental Accounting and Financial Reporting Principles, defines fund accounting as follows:

“A fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitation.”

OBJECT means the service or commodity obtained as the result of specific expenditures. person or thing is used or exists. FUNCTION means the action or purpose for which a person or thing is used or exists. Function includes the activities or actions, which are performed to accomplish the objectives of the enterprise.

FUND

Fund accounting expedites management control and ensures proper appropriation of legislative instructions. The following funds are included in this document: FUNDS:

10000-19999 General 20000-29999 Debt Service 300000000-39Z999999 Capital Outlay 40000-40001 Special Revenue – Food Service 41000-49999 Special Revenue – Other ARRA Stimulus 43000-43999 Special Revenue – State Fiscal Stabilization 44000-45999 Special Revenue – Targeted ARRA Stimulus

48000-49999 Special Revenue – Federal 70000-79999 Internal Service

• THE GENERAL FUND: These funds cover day-to-day operational expenses for salaries, benefits, purchased services, energy, supplies and materials, furniture/fixtures/equipment, and other expenses for all employees not hired through a grant, special federal project or food service activity.

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HOW TO READ THE BUDGET (Continued)

• THE DEBT SERVICE FUND: Used to account for the payment of interest and principal of general long-term debt. These funds incorporate repayment on the General Obligation voter approved Bond Issue as well as several State Bond Issues incurred on behalf of the Board. Also included, are debt payments on any capital outlay related loans.

• THE CAPITAL PROJECTS FUND: These funds are used to account for the acquisition or

construction of capital facilities other than those facilities financed through Trust Funds. These funds include the local voter approved Bond Issues, including local 1.500 mill property tax levy and other state and local capital funding sources.

• THE SPECIAL REVENUE PROGRAM: These funds are used to account for operations

for which revenues have been specifically designated by law or contract. These revenues cannot be directed to other uses. These funds generally incorporate Food Service operations and all Federal Projects as well as ARRA stimulus funds.

• THE INTERNAL SERVICE FUND: The Internal Service funds provide the financing of

goods or services provided by one department or agency to other departments or agencies of the governmental unit, or to other governmental units, on a cost reimbursement basis. The Worker’s Compensation, Employee Health Insurance, General Liability, and Printing Department, are maintained as an Internal Service fund.

DEFINITION OF OBJECTS

Object means the service or commodity obtained as the result of specific expenditures. The Duval County School District uses seven major categories for objects. These are:

• Salaries • Employee benefits • Purchased services • Materials and supplies • Capital outlay • Other expenses • Transfers

100 – Salaries Amounts paid to employees of the school system who are considered to be in positions of a permanent nature. This includes gross salary for personal services rendered while on the payroll of the District. Salaries shall be classified as administrator, classroom teacher, other certified, substitute teacher, paraprofessionals, other support personnel, and board members and attorneys. 200 – EMPLOYEE BENEFITS Amounts paid by the school system on behalf of employees. These amounts are not included in gross salary. Such payments are fringe benefits and, while not paid directly to employees, are part of the cost of employing staff. Benefits are to be identified with the function in which the salaries were recorded. Employee benefits include retirement, social security, group insurance, unemployment compensation, worker’s compensation and other employee benefits.

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HOW TO READ THE BUDGET (Continued) 3xx – PURCHASED SERVICES

31X – PROFESSIONAL AND TECHNICAL SERVICES

Services, which by their nature can be performed only by persons with specialized skills and knowledge which are acquired through intensive academic preparation. Included are

the services of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, accountants, etc.

32X – INSURANCE AND BOND PREMIUMS Insurance that the School Board carries to protect the school district. This includes property, liability, fidelity bond, and fleet insurance. Does not include group health insurance (object 2xx).

33X – TRAVEL Costs for transportation, meals, hotel, registration fees, and other expenses associated

with traveling on business for the district. 35X – REPAIRS AND MAINTENANCE Expenditures for repairs and maintenance services of instructional and non-instructional

equipment (e.g., music instruments and science equipment) when the repair is made by an agency outside the school system.

36X – RENTAL Expenditures for leasing or renting equipment, film, land and buildings for both temporary

and long-range use. Include fees charged for annual maintenance of software and broadcast rights fees.

37X – COMMUNICATIONS Expenditures to provide telephone services, telegraph service, and postage for the

district school system. Telephone service should be charged to function 7900. Other communication costs should be identified with the appropriate function.

38X – PUBLIC UTILITY SERVICES OTHER THAN ENERY SERVICES Expenditures for services usually provided by public utilities except energy services (see

object 4xx). Examples include water, sewage, and garbage collection. 39X – OTHER SERVICES All other purchased services. This includes printing, pest control and other

nonprofessional purchased services (Contracted custodial, food service and substitute services).

4xx – ENERGY SERVICES Expenditures for the various types of energy used by the district such as natural gas, bottled gas, electricity, heating oil, gasoline, diesel fuel, and other energy services.

5xx –MATERIAL AND SUPPLIES

51X – SUPPLIES Expenditures for consumable supplies for the operation of the District, including freight

and cartage. Examples include expenditures for instructional, custodial, maintenance supplies, etc.

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HOW TO READ THE BUDGET (Continued) 52X – TEXTBOOKS

Expenditures for textbooks furnished free by districts, including freight. This includes the cost of workbooks and textbook binding or repair, and text related materials. Both state and local funded instructional materials are included.

53X – PERIODICALS Expenditures for periodicals and newspapers ordered for the media center (function

6200). Periodicals for other functions should be charged to supplies (510). A periodical is any publication appearing at regular intervals of less than one year and continuing for an indefinite period.

57X – FOOD

Expenditures for food purchased for use in the food service program. 6xx – CAPITAL OUTLAY

610 – LIBRARY BOOKS Expenditures for regular or incidental purchases of school library books available for

general use by students, including any reference books, even though such reference books may be used solely in the classroom.

620 – AUDIO/VISUAL MATERIALS Expenditures for non-consumable materials such as films, filmstrips, recording, exhibits,

charts, maps and globes regardless of cost, are charged to this account. 630 – BUILDINGS AND FIXED EQUIPMENT All expenditures to acquire existing building or construct new buildings and additions.

Construction costs of buildings and additions consist of all expenditures for general construction, advertisements for contracts; payments on contracts for construction installation of plumbing, heating, lighting, ventilating and electrical systems; built-in lockers; elevators, architectural and engineering services; travel expenses incurred in connection with construction; paint and other interior and exterior decorating; and any other costs connected with planning and construction of buildings or additions to buildings.

64X – FURNITURE, FIXTURES AND EQUPMENT Expenditures for initial or additional items of equipment such as furniture, furnishings,

machinery, and portable bleachers that are not integral parts of the building service systems.

650 – MOTOR VEHICLES Expenditures for all types of motor vehicles. 660 – LAND Purchase of any land by the district. 670 – IMPROVEMENTS OTHER THAN BUILDINGS Expenditures for improvement of sites such as fill dirt, sod, shrubs, initial purchases of

playground apparatus, flagpoles, gateways, and fences, which are not a part of the building.

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HOW TO READ THE BUDGET (Continued) 680 – REMODELING AND RENOVATIONS

Expenditures for major permanent structural alterations. Remodeling or improvement of buildings usually takes place within the existing floor area whereas a building addition extends the floor area. Repairs to buildings and repairs of service systems are recorded as maintenance of plant.

69X – COMPUTER SOFTWARE

The set of programs and associated documentation used to control the operation of a computer. The two primary types of software are systems software and application programs.

7xx – OTHER EXPENDITURES

Amounts paid for goods and services not otherwise classified above. This includes expenditures for retirement of debt, payment of interest on debt, payment of dues and fees, claims expense, and compensation paid to persons (including substitute teachers not under written contract) on temporary appointment.

9xx – TRANSFERS

Interfund transactions within the same governmental reporting entity except loans, quasi-external transactions and reimbursements. These transfers are permanent and must be properly budgeted.

FUNCTION DEFINITION

Function means the action or purpose for which a person or thing is used or exists. The functional areas of the Duval County School District are classified into three broad areas:

• Instruction • Instructional Support Services • General Support Services

INSTRUCTION 5100 – BASIC (FEFP K – 12) The Basic Programs that is part of the FTE programs encompassing kindergarten through grade twelve. Typical expenditures include teachers’ and paraprofessional salaries and benefits, substitutes, postage, classroom supplies and materials, textbooks, and furniture/fixtures/equipment. 5200 – EXCEPTIONAL EDUCATION Exceptional Education programs. Typical expenditures include teachers’ and paraprofessional salaries and benefits, substitutes, travel expenses, classroom supplies, textbooks, and furniture/fixtures/equipment. 5300 – VOCATIONAL EDUCATION (JOB PREP/SUPPLEMENTAL) Vocational Education (Grades 6-12 programs). Typical expenditures include teachers’ and paraprofessional salaries and benefits, substitutes, travel expenses, classroom supplies, textbooks, and furniture/fixtures/equipment. 5500 – PRE-KINDERGARTEN Pre-kindergarten program expenditures, including Voluntary Pre-kindergarten.

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HOW TO READ THE BUDGET (Continued) 5900 – OTHER INSTRUCTION Instruction not qualifying for FEFP funding, such as instruction provided in recreation and leisure courses. Lifelong Learning or Workforce Development. Childcare programs, if fee supported, should be coded to Function 9100. Project or cost center accounting may be needed for such programs in order to capture support costs. INSTRUCTIONAL SUPPORT 6100 – PUPIL PERSONNEL SERVICES Those activities which are designed to assess and improve the well being of pupils and to supplement the teaching process. Typical expenditures include salaries and benefits for guidance counselors, social workers, clerical staff, travel expenses, and supplies. 6200 – INSTRUCTIONAL MEDIA SERVICES Expenditures associated with the school media center that includes all teaching and learning resources, including hardware and content materials. Typical expenditures include salaries and benefits for media specialists, clerical staff, supplies and materials, periodicals, furniture/fixtures/equipment, and replacement of library books. 6300 – INSTRUCTIONAL AND CURRICULUM DEVELOPMENT SERVICES Activities designed to assist teachers in developing the curriculum, preparing and utilizing special curriculum materials, and understanding and appreciating the various techniques, which stimulate and motivate pupils. Typical expenditures include salaries and benefits for administration and clerical staff, travel expenses, supplies, to assist teachers in developing curriculum, and related materials. 6400 – INSTUCTIONAL STAFF TRAINING SERVICES Activities designed to contribute to the professional or occupational growth and competence of members of the instructional staff during the time of their service to the school board of school. Among these activities are workshops and demonstrations. 6500 – INSTRUCTION RELATED TECHNOLOGY Technology activities and services for the purpose of supporting instruction. These activities include expenditures for internal technology support as well as support provided by external vendors using operating funds. These activities include costs associated with the administration and supervision of technology personnel, systems planning and analysis, systems application development, systems operations, network support services, hardware maintenance and support services, and other technology-related costs that are related to the support of instructional activities. Specifically, costs associated with the operation and support of computer learning labs, media center computer labs, instructional technology centers, instructional networks, and similar operations should be captured in this code. GENERAL SUPPORT 7100 – BOARD OF EDUCATION Expenditures of the School Board. Typical expenditures include salaries and fringe benefits for School Board members, professional dues and fees, travel to perform their constitutional duties, supplies and materials, legal costs for judgements, Board attorney costs, internal auditing (when reporting to the board) and independent auditor costs. 7200 – GENERAL ADMINISTRATION (SUPERINTENDENT’S OFFICE) Activities performed by the superintendent and assistant superintendents in providing general direction and management of the school district. Typical expenditures include salaries and benefits for the superintendent, assistant superintendents, regional superintendents, travel

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HOW TO READ THE BUDGET (Continued) expenses, supplies, professional dues and fees, and equipment to implement policies and manage the school system. 7300 – SCHOOL ADMINSTRATION Consists of those activities concerned with directing and managing the operation of a particular school. Typical expenditures include salaries and benefits for principals, assistant principals, clerical staffs, school office supplies, equipment, travel expenses, and postage. 7400 – FACILITIES ACQUISITION AND CONSTRUCTION Activities concerned with acquisition of land and buildings, constructing and remodeling buildings and additions. Typical expenditures include salaries and benefits for facilities administrators, facilities clerical staff, remodeling projects, and equipment, to support construction and renovations of building and site improvements. 7500 – FISCAL SERVICES Activities concerned with fiscal operations of the school district. Typical expenditures include salaries and benefits for administration, clerical staff, travel expenses, supplies, equipment, and to provide the fiscal controls for the school system, including budgeting, financial reporting, payroll, program cost reporting, capital outlay, investing and banking, purchasing debt services, Federal and food service accounting, accounts payable and accounts receivable. 7600 – FOOD SERVICES Consists of those activities concerned with providing food to pupils and staff in a school or school system. Typical expenditures include salaries and benefits of school food service staff, purchases of food, and equipment for food preparation and serving. 7700 – CENTRAL SERVICES Activities, other than general administration, which support each of the other instructional and supporting services programs. These activities include Research and Development, Information Services, Data Processing Services, Risk Management. Typical expenditures include salaries and benefits for administration, clerical staff, travel expenses, supplies, fees, professional and technical services and equipment. 7800 – PUPIL TRANSPORTATION SERVICES Expenditures for transporting students to and from schools, either between home and school, school and school, or on trips for curricular or co-curricular activities 7900 – OPERATION OF PLANT Consists of housekeeping activities concerned with keeping school facilities open and ready for use. Major components of the function are utilities, including telephone service, and custodial costs. Typical expenditures include salaries and benefits for custodians, supplies and equipment to provide house keeping activities that are repeated somewhat regularly. 8100 – MAINTENANCE OF PLANT Activities concerned with keeping the ground, buildings, and equipment at an acceptable level of efficiency through repairs or preventative maintenance. Typical expenditures include salaries and fringe benefits for administration, tradesmen, craftsmen, clerical staff, repairs, supplies, and equipment. 8200 – ADMINISTRATIVE TECHNOLOGY SERVICES Technology activities that support the school district’s information technology systems, including support of the administrative networks, maintenance of administrative information systems, and administrative and managerial data processing. These activities include expenditures for internal

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HOW TO READ THE BUDGET (Continued) technology support, as well as support provided by external vendors using operating funds. These activities include costs associated with the administration and supervision of technology personnel, systems planning and analysis, systems application development, systems operations, network support services, hardware maintenance and support services, and other technology-related administrative costs. 9100 – COMMUNITY SERVICE Those activities that are not related to providing education for pupils in a school system such as community recreation programs, civic activities, public libraries, custody and care of children, and community welfare. Fee supported instructional programs are recorded in the 5500 function. 9200 – DEBT SERVICE Expenditures for the retirement of debt and expenditures for interest on debt including interest on current loans. 9700 – TRANSFER OF FUNDS These are budgeted transactions, which withdraw money from one fund and place in another fund, both of which are under the control of the same board.

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REQUIRED REPORTING

Each school district is required to submit a balanced operating budget to the Commissioner of Education annually. The proposed budget includes an amount of federal, state and local revenue for current operations and shall not exceed proposed expenditures, transfers, and balances. Revenues are usually determined by law are categorized by fund, source (Federal, State, Local) and specific appropriation. Minimum expenditure requirements for financial reporting are by Fund, Function, and Object.

FUNDS

A fund is a self-balancing group of accounts for recording financial resources.

GOVERNMENTAL FUNDS

General Fund - The fund used to account for all financial resources except those required to be accounted for in another fund.

Debt Service Fund - The fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.

Capital Projects Fund - The fund created to account for the acquisition or construction of major capital facilities.

Special Revenue Fund - Food Service - The fund used to account for food service operations.

Special Revenue Fund - Federal - The fund used to account for federal grants and ARRA Stimulus funds.

PROPRIETARY FUNDS

Internal Service Fund - The fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental unit, or to other governmental units, on a cost reimbursement basis.

REVENUE

Revenues are usually determined by law are categorized by fund, source (Federal, State, Local) and specific appropriation.

EXPENDITURES

Expenditures are categorized at minimum by fund, function, and object. Function refers to the objective or purpose of the expenditure. Object is the goods purchased or service obtained. “Red Book” provided by the State of Florida is utilized to assure uniform chart of accounts for school budgeting and financial reporting.

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Financial Section

CONSOLIDATED FUNDS (ALL FUNDS)

The Consolidated Funds is the consolidation or roll up of all fund types into a Statement of Revenue and Appropriations and is the total budget for the District. The various funds that roll up are General, Debt Service, Capital Projects, Special Revenue-Food Service, Special Revenue-Federal, and Internal Service. It represents the total budget for the District including transfers and Internal Service. The total budget for the District is $1.712 billion, a decrease of $152.9 million or -8.2% over the previous year.



Budget Appropriations by Fund for 2009-2010Total Budget $1,712,321,373

Internal Service, $156,769,656, 9%

Debt, $29,675,296, 2%

Capital Projects, $288,407,587, 17%

Food Service, $47,082,180, 3%

ARRA Stimulus, $30,967,167, 2%State Stabilization,

$43,666,932, 3%Special Revenue -

Other, $109,580,475, 6%

General, $1,006,172,080, 58%

ACTUAL RESULTS

ACTUAL RESULTS

ACTUAL RESULTS

ACTUAL RESULTS

APRROVED BUDGET

DIFFERENCE FROM

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2009 to 2010GENERAL 896,916,178$ 987,890,477$ 1,052,099,812$ 1,049,393,389$ 1,006,172,080$ (43,221,309)$ DEBT SERVICE 90,750,003$ 91,288,028$ 91,978,695$ 112,344,292$ 29,675,296$ (82,668,996)$ CAPITAL PROJECTS 307,745,810$ 312,812,876$ 471,364,084$ 413,318,411$ 288,407,587$ (124,910,824)$ SPECIAL REVENUE - FOOD SERVICE 51,740,213$ 46,860,631$ 44,196,611$ 45,584,840$ 47,082,180$ 1,497,340$ SPECIAL REVENUE - OTHER 89,111,636$ 91,568,309$ 79,773,508$ 85,577,656$ 109,580,475$ 24,002,819$ SPECIAL REVENUE - STATE STABILIZATION 43,666,932$ 43,666,932$ SPECIAL REVENUE - ARRA STIMULUS 194,356$ 30,967,167$ 30,772,811$ INTERNAL SERVICES 30,835,744$ 37,652,072$ 131,636,211$ 158,797,892$ 156,769,656$ (2,028,236)$

1,467,099,584$ 1,568,072,393$ 1,871,048,921$ 1,865,210,836$ 1,712,321,373$ (152,889,463)$ LESS TRANSFERS 34,344,954$ 35,176,628$ 53,148,898$ 113,685,461$ 47,943,079$ (65,742,382)$

1,432,754,630$ 1,532,895,765$ 1,817,900,023$ 1,751,525,375$ 1,664,378,294$ (87,147,081)$

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CONSOLIDATED FUNDS (ALL FUNDS)

2009-2010 BUDGET


Source: DCPS Consolidated Funds Statement, 2009-2010

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CONSOLIDATED FUNDS STATEMENTAPPROVED BUDGET

DUVAL COUNTY SCHOOL BOARD2009-2010

CONSOLIDATED FUNDS STATEMENT OF REVENUEAPPROVED ACTUAL ACTUAL ACTUAL ACTUAL

GENERAL DEBT CAPITAL SPEC. REV. SPEC. REV. SPEC. REV. INTERNAL BUDGET RESULTS RESULTS RESULTS RESULTSACCOUNT DESCRIPTION FUNDS SERVICE PROJECTS FOOD SERV. FEDERAL ARRA Stimulus SERVICE 2009-2010 2008-2009 2007-2008 2006-2007 2005-2006

FEDERAL

NATIONAL SCHOOL LUNCH ACT........ $0 $0 $0 $24,560,441 $0 $0 $0 $24,560,441 $26,787,024 $25,184,997 $24,251,910 $23,894,659

ESEA, TITLE I........................................ $0 $0 $0 $0 $45,728,270 $14,917,853 $0 $60,646,123 $34,891,503 $29,106,630 $33,032,018 $32,582,155

OTHER FEDERAL................................. $1,250,000 $0 $0 $2,612,837 $63,793,623 $59,716,246 $0 $127,372,706 $53,777,985 $52,611,466 $62,172,658 $60,424,298

TOTAL FEDERAL...................................... $1,250,000 $0 $0 $27,173,278 $109,521,893 $74,634,099 $0 $212,579,270 $115,456,512 $106,903,093 $119,456,586 $116,901,112

STATE

FEFP...................................................... $323,533,077 $0 $0 $0 $0 $0 $0 $323,533,077 $300,105,949 $368,237,774 $298,617,702 $274,526,202

LOTTERY............................................... $0 $0 $0 $0 $0 $0 $0 $0 $3,146,217 $6,186,777 $5,104,410 $6,163,916

OTHER STATE...................................... $145,336,543 $3,707,140 $4,308,629 $855,300 $0 $0 $0 $154,207,612 $200,769,457 $203,426,648 $302,418,300 $236,507,781

TOTAL STATE........................................... $468,869,620 $3,707,140 $4,308,629 $855,300 $0 $0 $0 $477,740,689 $504,021,623 $577,851,199 $606,140,412 $517,197,899

LOCAL

LOCAL FROM MILLAGE........................ $360,384,286 $0 $88,684,056 $0 $0 $0 $0 $449,068,342 $474,562,626 $456,821,287 $404,629,149 $380,876,169

OTHER LOCAL...................................... $19,183,310 $0 $286,357 $17,982,523 $0 $0 $108,033,005 $145,485,195 $154,915,352 $162,026,849 $69,468,186 $60,829,700

TOTAL LOCAL........................................... $379,567,596 $0 $88,970,413 $17,982,523 $0 $0 $108,033,005 $594,553,537 $629,477,978 $618,848,136 $474,097,335 $441,705,869

TRANSFERS

FROM CAPITAL OUTLAY...................... $32,482,605 $15,401,892 $0 $0 $0 $0 $0 $47,884,497 $70,045,541 $48,496,144 $29,995,233 $30,931,507

OTHER TRANSFERS............................ $0 $0 $0 $0 $58,582 $0 $0 $58,582 $43,639,920 $4,652,754 $5,181,395 $3,413,447

TOTAL TRANSFERS................................. $32,482,605 $15,401,892 $0 $0 $58,582 $0 $0 $47,943,079 $113,685,461 $53,148,898 $35,176,628 $34,344,954

NON-REVENUE SOURCES

TOTAL NON-REVENUE SOURCES.......... $0 $0 $27,220,000 $0 $0 $0 $0 $27,220,000 $836,985 $148,756,703 $34,072 $2,888,164

FUND BALANCES

RESERVED FUND BALANCE............... $60,969,177 $10,566,264 $65,025,194 $575,888 $0 $0 $48,736,651 $185,873,174 $271,673,369 $195,026,114 $122,644,359 $135,209,752

UNAPPROPRIATED FUND BALANCE. $63,033,082 $0 $102,883,351 $495,191 $0 $0 $0 $166,411,624 $230,058,908 $170,514,778 $210,523,001 $218,851,834

TOTAL FUND BALANCE........................... $124,002,259 $10,566,264 $167,908,545 $1,071,079 $0 $0 $48,736,651 $352,284,798 $501,732,277 $365,540,892 $333,167,360 $354,061,586

TOTAL REVENUE ALL SOURCES.......... $1,006,172,080 $29,675,296 $288,407,587 $47,082,180 $109,580,475 $74,634,099 $156,769,656 $1,712,321,373 $1,865,210,836 $1,871,048,921 $1,568,072,393 $1,467,099,584

Financial Section

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CONSOLIDATED FUNDS STATEMENT OF APPROPRIATIONSAPPROVED ACTUAL ACTUAL ACTUAL ACTUAL

ACCOUNT DESCRIPTION GENERAL DEBT CAPITAL SPEC. REV. SPEC. REV. SPEC. REV. INTERNAL BUDGET RESULTS RESULTS RESULTS RESULTSFUNDS SERVICE PROJECTS FOOD SERV. FEDERAL ARRA SERVICE 2009-2010 2008-2009 2007-2008 2006-2007 2005-2006

APPROPRIATIONS BYOBJECT CLASSIFICATIONS

100 SALARIES...................................................... $482,671,570 $0 $0 $4,024,623 $48,091,260 $43,683,484 $384,643 $578,855,580 $594,415,108 $599,519,598 $568,095,529 $529,525,888200 EMPLOYEE BENEFITS................................. $185,815,639 $0 $0 $1,712,352 $19,041,532 $15,831,859 $139,242 $222,540,624 $192,489,985 $194,022,216 $188,305,755 $164,400,231300 PURCHASED SERVICES.............................. $149,604,299 $0 $0 $35,810,401 $25,338,611 $3,623,407 $9,811,990 $224,188,708 $192,685,639 $185,265,334 $176,883,331 $165,317,504400 ENERGY SERVICES..................................... $26,590,339 $0 $0 $1,077,897 $13,800 $40,000 $0 $27,722,036 $25,260,269 $23,595,111 $22,568,609 $22,237,058500 MATERIALS AND SUPPLIES........................ $96,870,115 $0 $0 $2,630,704 $11,553,183 $7,141,360 $111,253 $118,306,615 $39,629,700 $37,079,798 $41,921,752 $40,137,327600 CAPITAL OUTLAY......................................... $5,528,409 $0 $215,237,803 $150,000 $2,370,419 $3,200,901 $1,500 $226,489,032 $182,459,753 $164,582,861 $131,431,576 $130,792,211700 OTHER EXPENSES....................................... $831,202 $19,080,587 $0 $525,980 $3,171,670 $1,113,088 $116,561,341 $141,283,868 $172,213,807 $111,369,092 $40,349,293 $37,986,038

SUBTOTAL..................................................... $947,911,573 $19,080,587 $215,237,803 $45,931,957 $109,580,475 $74,634,099 $127,009,969 $1,539,386,463 $1,399,154,261 $1,315,434,010 $1,169,555,845 $1,090,396,257TRANSFERS:

900 TRANSFERS OUT......................................... $58,582 $0 $47,884,497 $0 $0 $0 $0 $47,943,079 $113,685,461 $53,148,898 $35,176,628 $34,344,954RESERVES & ENDING FUND BALANCES:

920 RESERVE FOR ENCUMBRANCES.............. $0 $0 $0 $0 $0 $0 $0 $0 $70,756,534 $101,968,800 $59,924,120 $44,379,776973 RESERVE FOR INVENTORY........................ $2,474,733 $0 $0 $507,427 $0 $0 $0 $2,982,160 $2,982,160 $4,280,314 $4,408,392 $3,883,529976 UNAPPROPRIATED FUND BALANCE......... $37,234,766 $0 $25,285,287 $642,796 $0 $0 $0 $63,162,849 $149,073,821 $269,932,368 $168,725,694 $199,280,255974 RESTRICTED FUND BALANCE.................... $1,500,000 $10,594,709 $0 $0 $0 $0 $29,759,687 $41,854,396 $112,134,480 $108,649,746 $112,646,923 $82,983,691976 CONTINGENCY RESERVE........................... $16,992,426 $0 $0 $0 $0 $0 $0 $16,992,426 $17,424,119 $17,634,791 $17,634,791 $11,831,122

SUBTOTAL..................................................... $58,201,925 $10,594,709 $25,285,287 $1,150,223 $0 $0 $29,759,687 $124,991,831 $352,371,114 $502,466,019 $363,339,920 $342,358,373TOTAL BY OBJECT....................................... $1,006,172,080 $29,675,296 $288,407,587 $47,082,180 $109,580,475 $74,634,099 $156,769,656 $1,712,321,373 $1,865,210,836 $1,871,048,927 $1,568,072,393 $1,467,099,584

Financial Section

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CONSOLIDATED FUNDS STATEMENT OF APPROPRIATIONSAPPROVED ACTUAL ACTUAL ACTUAL ACTUAL

ACCOUNT DESCRIPTION GENERAL DEBT CAPITAL SPEC. REV. SPEC. REV. SPEC. REV. INTERNAL BUDGET RESULTS RESULTS RESULTS RESULTSFUNDS SERVICE PROJECTS FOOD SERV. FEDERAL ARRA SERVICE 2009-2010 2008-2009 2007-2008 2006-2007 2005-2006

APPROPRIATIONS BY FUNCTION CLASSIFICATION

5000 INSTRUCTION............................................... $590,953,975 $0 $0 $0 $36,364,061 $49,594,396 $0 $676,912,432 $624,241,174 $628,973,545 $593,183,318 $537,561,4566100 PUPIL PERSONNEL SERVICES................... $43,738,375 $0 $0 $0 $27,210,925 $4,756,059 $0 $75,705,359 $58,962,043 $58,915,881 $57,779,071 $59,953,4956200 MEDIA SERVICES......................................... $13,602,542 $0 $0 $0 $286,786 $1,771,922 $0 $15,661,250 $16,260,375 $17,364,019 $16,733,404 $16,473,8666300 CURRICULUM SERVICES............................ $26,774,043 $0 $0 $0 $18,574,153 $1,996,341 $0 $47,344,537 $17,533,113 $18,600,777 $21,051,565 $20,814,6716400 STAFF TRAINING.......................................... $13,095,119 $0 $0 $0 $18,603,345 $14,144,726 $0 $45,843,190 $37,653,297 $37,322,531 $33,655,261 $31,962,9376500 INSTRUCTION RELATED TECHNOLOGY… $11,370,697 $0 $0 $0 $67,809 $56,120 $0 $11,494,626 $8,357,566 $8,919,378 $10,679,574 $10,165,9157100 SCHOOL BOARD........................................... $1,786,636 $0 $0 $0 $0 $0 $0 $1,786,636 $1,839,800 $1,603,050 $1,985,051 $1,652,5877200 GENERAL ADMINISTRATION....................... $4,147,486 $0 $0 $0 $2,911,413 $628,494 $0 $7,687,393 $5,928,964 $6,744,979 $6,805,967 $7,488,7237300 SCHOOL ADMINISTRATION......................... $60,096,049 $0 $0 $0 $44,373 $1,218,877 $0 $61,359,299 $56,558,579 $58,134,122 $55,669,796 $38,828,8847400 FACILITIES ACQUISITION AND CONSTRUCTION...... $2,324,938 $0 $215,237,803 $0 $511,224 $0 $0 $218,073,965 $176,861,723 $146,447,198 $116,391,376 $113,774,8237500 FISCAL SERVICES........................................ $5,945,445 $0 $0 $0 $2,276,168 $0 $0 $8,221,613 $5,711,080 $5,677,487 $5,776,102 $5,519,3937600 FOOD SERVICE............................................ $0 $0 $0 $45,931,957 $0 $41,854 $0 $45,973,811 $43,738,712 $43,037,044 $45,150,660 $47,225,0597700 CENTRAL SERVICES.................................... $16,247,092 $0 $0 $0 $553,435 $0 $127,009,969 $143,810,496 $127,480,555 $99,159,894 $27,155,344 $25,055,6297800 PUPIL TRANSPORTATION........................... $48,946,809 $0 $0 $0 $1,656,661 $400,310 $0 $51,003,780 $48,083,077 $47,013,217 $47,160,592 $45,797,9207900 OPERATION OF PLANT................................ $70,457,894 $0 $0 $0 $149,353 $0 $0 $70,607,247 $65,600,625 $62,147,058 $60,122,128 $60,723,0618100 MAINTENANCE OF PLANT........................... $31,269,246 $0 $0 $0 $0 $0 $0 $31,269,246 $29,607,895 $30,939,974 $31,858,778 $30,303,7248200 ADMIN. TECHNOLOGY SERVICE…………. $6,551,869 $0 $0 $0 $0 $25,000 $0 $6,576,869 $8,489,802 $8,474,441 $7,051,374 $6,375,6489100 COMMUNITY SERVICES.............................. $577,112 $0 $0 $0 $370,769 $0 $0 $947,881 $1,159,035 $483,167 $738,863 $1,276,2579200 PRINCIPAL AND INTEREST......................... $26,246 $19,080,587 $0 $0 $0 $0 $0 $19,106,833 $65,086,846 $35,467,838 $30,607,621 $29,442,209

SUBTOTAL..................................................... $947,911,573 $19,080,587 $215,237,803 $45,931,957 $109,580,475 $74,634,099 $127,009,969 $1,539,386,463 $1,399,154,261 $1,315,425,600 $1,169,555,845 $1,090,396,257TRANSFERS: $0

9700 TRANSFERS OUT......................................... $58,582 $0 $47,884,497 $0 $0 $0 $0 $47,943,079 $113,685,461 $53,157,302 $35,176,628 $34,344,954RESERVES & ENDING FUND BALANCES: $0

9800 RESERVE FOR ENCUMBRANCES.............. $0 $0 $0 $0 $0 $0 $0 $0 $70,756,534 $101,968,800 $59,924,120 $44,379,7779800 RESERVE FOR INVENTORY........................ $2,474,733 $0 $0 $507,427 $0 $0 $0 $2,982,160 $2,982,160 $4,280,314 $4,408,392 $3,883,5299800 UNAPPROPRIATED FUND BALANCE......... $37,234,766 $0 $25,285,287 $642,796 $0 $0 $0 $63,162,849 $149,073,821 $269,932,368 $168,725,694 $199,280,2549800 RESTRICTED FUND BALANCE.................... $1,500,000 $10,594,709 $0 $0 $0 $0 $29,759,687 $41,854,396 $112,134,480 $108,649,746 $112,646,923 $82,983,6919800 CONTINGENCY RESERVE........................... $16,992,426 $0 $0 $0 $0 $0 $0 $16,992,426 $17,424,119 $17,634,791 $17,634,791 $11,831,122

SUBTOTAL..................................................... $58,201,925 $10,594,709 $25,285,287 $1,150,223 $0 $0 $29,759,687 $124,991,831 $352,371,114 $502,466,019 $363,339,920 $342,358,373TOTAL BY FUNCTION................................... $1,006,172,080 $29,675,296 $288,407,587 $47,082,180 $109,580,475 $74,634,099 $156,769,656 $1,712,321,373 $1,865,210,836 $1,871,048,921 $1,568,072,393 $1,467,099,584

Financial Section

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Financial Section

GENERAL FUND

SOURCES AND USES OF FUNDS OVERVIEW

The daily activities of the school district are accounted for in the General Fund when they are not designated for another fund. Activities in the General Fund are for the conduct of educational and support services programs. Examples of General Fund expenses are salaries of employees; fringe benefits of employees; contracted services with vendors; materials and supplies used to carry out operations; instructional materials and textbooks, professional fees; legal costs; utilities; transportation costs of getting children to and from school; custodial services to keep schools clean and healthy; and numerous other operational type expenses.

Total estimated revenues (including transfers and non-revenue sources) for fiscal year 2009-2010 amount to $1,006,172,080. Carryforward fund balance figures include carryforward encumbrances of $5,662,879, carryforward restricted for categoricals $51,331,565, designated for a specific purpose $1,500,000, restricted reserves for inventory $2,474,733, a contingency reserve of $16,992,426 and unrestricted balances of $46,040,596 for a total of $124,002,259. Proposed General Fund expenditures total $947,970,155 (including transfers).

SOURCES OF FUNDS Resources of the General Fund are derived from local, state, and federal sources. Local

sources are 37.72% of the total estimated revenue base; primarily property taxes, fees, interest income, and indirect cost reimbursements. State sources account for 46.60% with Federal sources accounting for less than 1%. A significant portion of the State revenue the District receives is restricted and must be spent based on specific criteria.

Source: DCPS Budget General Funds Revenue Statement 2009-2010

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Financial Section

GENERAL FUND KEY REVENUE SOURCES 2009-2010 FEDERAL FEDERAL IMPACT FUNDS - $500,000 Funds provided to the district as non-earmarked funds to be used for the support of the total school program when increased enrollment is attributable to federally connected activities. A district may qualify for revenue from this source during any school year, when minimum conditions are met. In order to be eligible, not less than three percent of the total average daily attendance (K-12) must result from pupils who have a parent employed on an eligible federally owned property within the state of Florida. The parent may be a member of the Armed Forces stationed on such property as a private individual, a civil service employee, or an employee of a contractor working on this property. RESERVE OFFICER TRAINING CORPS (ROTC) - $550,000 Funds received to assist districts in establishing Reserve Officers Training Corps programs at schools within the districts. STATE FLORIDA EDUCATION FINANCE PROGRAM (FEFP – state portion) - $323,533,077 The state provides revenues for current operations to individual districts under this program. The Florida Education Finance Program (FEFP) is calculated five times for each year’s appropriation. Each district participating in the state appropriations for the FEFP must provide evidence of its effort to maintain an adequate school program throughout the district and must meet at least minimum state requirements. The following amounts are no longer categorical and are included in the total FEFP funds above:

FLORIDA TEACHER’S LEAD PROGRAM - $1,586,561 These funds are received from the state as categorical funding. The funds are disbursed in the form of stipends to classroom teachers for materials and supplies to be used by students assigned to the teachers. INSTRUCTIONAL MATERIALS - $10,696,338 These funds are received from the state as categorical funding. This funding allocation is used for the purchase of instructional materials for classrooms. TRANSPORTATION - $18,828,840 These are categorical funds provided by the state for student transportation.

SCHOOL RECOGNITION FUNDS - $5,028,820 These are categorical funds the state awards to schools that sustain high performance or demonstrate substantial improvement in student performance. CLASS SIZE REDUCTION OPERATING FUNDS - $139,074,271 State categorical funding received by districts in order to achieve compliance with the Class Size - State Constitutional Amendment IX requirements.

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Financial Section

GENERAL FUND KEY REVENUE SOURCES 2009-2010 (Continued) LOCAL TAXES Required Local Effort and Discretionary Local Effort - $344,803,610 Taxes levied by a school district on the assessed valuation of real and personal property located within the district. The budgeted tax revenues must represent at least 95 percent of the yield from the proposed millage. TAXES – Critical Operating Needs - $14,780,676 Taxes levied by a super majority of the School Board to meet the critical operating needs of the district. This levy requires voter referendum in order to continue in future years. OTHER SCHOOLS, COURSES AND CLASSES FEES - $1,234,090 Other student fees authorized by state statute and by the school board. The underlying assumptions for the General Fund - Key Revenue Sources are as follows:

a. Federal funding amounts are estimates on previous years’ collections. b. State funding amounts are from the second calculation of the Florida Education

Finance Program (FEFP). c. Local funding amounts for taxes are based on 95% collection rate on tax levies.

Fees are based on prior collections. USES OF FUNDS

The resources of the General Fund are used primarily for salaries ($482.7 million) and employee benefits ($185.8 million) totaling $668.5 million, or approximately 66% of total estimated budget. From a functional point of view, expenditures for instruction ($591.0 million) and instructional support (pupil personnel, instructional media, curriculum development, in-service training, instruction related technology), school administration, custodial services, utilities, and transportation ($288.1 million) account for approximately 87.4% of the budget. Expenditures for Other Support Services make up the balance or approximately 12.6% of the budget.

Source: DCPS Budget General Funds Statement of Appropriations, 2009-2010

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Financial Section

USES OF FUNDS (Continued)

MAJOR BUDGETARY ALLOCATIONS The following major objectives are the focus of the 2009-2010 budget: • Comply with seventh year requirement of the Class Size Amendment IX initiative. Class Size

Amendment IX funding from the State is increasing from $132.2 million to $139.1 million, an increase of $6.9 million (5.2%).

• Student membership is projected to decrease by 389 FTEs (<.31%>).

• Continue to provide non-contributory health insurance for individual employees. Health insurance premiums, on average per employee, will increase by approximately $540 (9.6%) from $5,618 to $6,158.

• Elementary Art, Music, and Physical Education Initiatives were funded for a sixth year, total program cost of $16.4 million.

• Additional funding is included for increases in transportation costs due to No Child Left Behind’s Annual Yearly Progress, fuel costs, additional mileage and incremental increase in contracted costs (for cost of living) at $.6 million.

• Media Specialist and Guidance Counselor Initiative are funded once again at $7.8 million.

Source: DCPS Budget General Funds Statement of Appropriations, 2009-2010

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Financial SectionAPPROVED BUDGET


GENERAL FUND STATEMENT OF REVENUE2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE

ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET (DECREASE)

3100 FEDERAL3121 IMPACT AID........................................................................ $553,248 $420,827 $450,000 $652,428 $652,428 $500,000 ($152,428)3191 R.O.T.C............................................................................... $599,255 $551,904 $520,000 $672,495 $672,494 $550,000 ($122,494)3199 MISCELLANEOUS FEDERAL DIRECT............................. $232,402 $268,333 $220,000 $225,993 $225,993 $200,000 ($25,993)

TOTAL FEDERAL............................................................... $1,384,905 $1,241,064 $1,190,000 $1,550,916 $1,550,915 $1,250,000 ($300,915)

3200 FEDERAL THROUGH STATE3202 MEDICAID……………………………………………………… $0 $0 $0 $0 $0 $0 $03255 NATIONAL FOREST FUNDS............................................. $0 $0 $0 $0 $0 $0 $03299 HURRICANE EMERGENCY IMPACT……………………… $174,240 $0 $0 $0 $579,040 $0 ($579,040)

TOTAL FEDERAL THROUGH STATE............................... $174,240 $0 $0 $0 $579,040 $0 ($579,040)

3300 STATEREVENUE FROM STATE SOURCES:

3310 FLORIDA EDUCATION FINANCE PROGRAM.................. $298,617,702 $260,124,115 $226,638,491 $192,657,264 $192,657,264 $188,613,626 ($4,043,638)3323 CAPITAL OUTLAY & DEBT SERVICE ADMIN.................. $65,847 $64,990 $0 $65,847 $65,847 $65,900 $53

SUBTOTAL......................................................................... $298,683,549 $260,189,105 $226,638,491 $192,723,111 $192,723,111 $188,679,526 ($4,043,585)

CATEGORICAL STATE SOURCES:3310 FLORIDA TEACHERS LEAD PROGRAM.......................... $2,128,020 $2,277,096 $1,745,798 $1,745,798 $1,745,798 $1,586,561 ($159,237)3335 DIAGNOSTIC RESOURCE CENTER................................. $85,611 $82,187 $83,232 $83,232 $75,643 ($75,643)3310 INSTRUCTIONAL MATERIALS.......................................... $12,215,845 $12,263,947 $11,957,885 $11,830,097 $11,539,235 $10,696,338 ($842,897)

SUBTOTAL......................................................................... $14,429,476 $14,623,230 $13,786,915 $13,659,127 $13,360,676 $12,282,899 ($1,077,777)

OTHER STATE REVENUE:3341 RACING COMMISSION...................................................... $446,500 $445,479 $446,500 $446,500 $446,500 $446,500 $03342 STATE FOREST FUNDS.................................................... $7,493 $581 $1,000 $7,328 $7,328 $4,000 ($3,328)3343 STATE LICENSE TAX........................................................ $257,744 $414,103 $350,000 $359,588 $362,055 $350,000 ($12,055)3344 LOTTERY........................................................................... $5,104,410 $6,186,777 $5,171,999 $3,149,000 $3,146,217 $0 ($3,146,217)

SUBTOTAL......................................................................... $5,816,147 $7,046,940 $5,969,499 $3,962,416 $3,962,100 $800,500 ($3,161,600)

OTHER CATEGORICAL SOURCES:3310 ESE GUARANTEE ALLOCATION…………………………… $52,807,210 $53,080,572 $50,989,201 $49,887,834 $49,887,834 $46,038,232 ($3,849,602)3310 TRANSPORTATION $20 761 551 $21 164 550 $20 439 572 $20 228 182 $20 241 212 $18 828 840 ($1 412 372)3310 TRANSPORTATION........................................................... $20,761,551 $21,164,550 $20,439,572 $20,228,182 $20,241,212 $18,828,840 ($1,412,372)3355 CLASS SIZE REDUCTION/OPERATING FUNDS………… $101,560,403 $127,617,920 $135,915,963 $132,179,525 $132,179,525 $139,074,271 $6,894,7463310 SAFE SCHOOLS................................................................ $4,155,294 $4,177,416 $4,024,833 $3,938,326 $3,938,326 $3,806,970 ($131,356)3310 MAP Teacher Performance………………………………… $0 $0 $7,091,628 $7,091,628 $7,091,628 $5,353,381 ($1,738,247)3371 VOLUNTARY PREK PROGRAMS…………………………… $266,697 $362,101 $101,282 $142,975 $142,975 $42,860 ($100,115)3372 PRE-SCHOOL PROGRAMS.............................................. $0 $0 $0 $0 $0 $0 $03310 SUPPLEMENTAL ACADEMIC INSTRUCTION…………… $32,889,809 $33,256,388 $32,293,843 $31,596,296 $31,596,296 $29,424,466 ($2,171,830)3310 SUMMER READING ALLOCATION………………………… $0 $0 $0 $0 $0 $0 $03310 READING ALLOCATION……………………………………… $5,265,918 $5,256,663 $5,119,544 $5,004,008 $5,004,008 $4,674,781 ($329,227)3310 MILLAGE EQUALIZATION…………………………………… $13,161,945 $12,342,620 $10,157,448 $9,930,593 $9,930,593 $14,509,872 $4,579,2793375 INSTRUCTIONAL TECHNOLOGY..................................... $0 $0 $0 $0 $0 $0 $03376 TEACHER TRAINING………………………………………… $0 $0 $0 $0 $0 $0 $03378 FULL SERVICE SCHOOLS…………………………………. $45,915 $89,014 $0 $114,081 $114,081 $0 ($114,081)3362 TEACHER RECRUITMENT…………………………………… $0 $0 $0 $0 $0 $0 $03361 SCHOOL RECOGNITION…………………………………… $5,348,285 $5,223,765 $4,440,200 $5,699,329 $5,699,329 $5,028,820 ($670,509)3363 EXCELLENT TEACHING……………………………………… $2,442,235 $2,504,056 $0 $2,139,076 $2,139,076 $0 ($2,139,076)

SUBTOTAL......................................................................... $238,705,262 $265,075,065 $270,573,514 $267,951,853 $267,964,883 $266,782,493 ($1,182,390)$323,533,067

MISCELLANEOUS STATE REVENUE:3399 MISCELLANEOUS STATE REVENUE.............................. $1,236,081 $1,818,241 $0 $704,247 $537,907 $324,202 ($213,705)

TOTAL STATE FUNDS....................................................... $558,870,515 $548,752,581 $516,968,419 $479,000,754 $478,548,677 $468,869,620 ($9,679,057)

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GENERAL FUND (CONTINUED) STATEMENT OF REVENUE2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE


3400 LOCALREVENUE FROM LOCAL SOURCES:

3411 AD VALOREM TAXES, REQUIRED LOCAL EFFORT...... $248,235,334 $285,741,456 $316,192,580 $317,617,031 $318,785,770 $300,047,723 ($18,738,047)3411 AD VALOREM TAXES, PRIOR PERIOD FUNDING ADJ. $0 $0 $0 $0 $0 $532,104 $532,1043411 AD VALOREM TAXES, DISCRETIONARY........................ $38,185,652 $42,460,045 $43,235,253 $43,430,028 $43,430,028 $44,223,783 $793,7553411 AD VALOREM TAXES, CRITICAL OPERATING NEEDS. $0 $0 $0 $0 $0 $14,780,676 $14,780,6763421 TAX REDEMPTIONS (DELINQUENT TAXES).................. $1,287,820 $1,645,677 $0 $0 $3,086,736 $800,000 ($2,286,736)3423 EXCESS FEES………………………………………………… $0 $0 $0 $0 $0 $0 $03424 TUITION………………………………………………………… $0 $0 $0 $0 $0 $0 $03425 RENTAL INCOME............................................................... $41,971 $31,046 $0 $51,422 $51,622 $0 ($51,622)3431 INTEREST ON INVESTMENTS......................................... $9,947,585 $6,967,826 $4,950,000 $4,605,959 $4,605,959 $3,200,000 ($1,405,959)3432 GAIN ON SALE OF INVESTMENTS………………………… $1,500 $839,239 $0 $0 $0 $0 $03433 Net Increase(Decrease)in Fair Market Value of Invest $1,593,733 $0 $0 $0 $42,745 $0 ($42,745)3440 GIFTS.................................................................................. $363,567 $306,816 $10,656 $138,802 $167,892 $38,750 ($129,142)3473 SCHOOL AGE CHILD CARE FEES................................... $9,142,350 $9,700,570 $7,590,000 $9,404,011 $9,121,068 $8,000,000 ($1,121,068)3479 OTHER SCHOOLS<COURSE AND CLASSES FEES....... $2,292,995 $2,308,134 $1,700,000 $1,757,836 $2,151,011 $1,234,090 ($916,921)3471 PRESCHOOL PROGRAM FEES....................................... $437,312 $457,415 $497,997 $497,997 $475,584 $485,597 $10,0133472 PREK EARLY INTERVENTION FEES............................... $0 $0 $0 $0 $0 $0 $0

SUBTOTAL......................................................................... $311,529,819 $350,458,224 $374,176,486 $377,503,086 $381,918,415 $373,342,723 ($8,575,692)

COLLECTIONS FROM OTHERS:FROM OTHER SCHOOL DISTRICTS................................ $0 $0 $0 $0 $0 $0 $0FROM OTHER AGENCIES................................................ $0 $0 $0 $0 $0 $0 $0FROM OTHER FUNDS....................................................... $0 $0 $0 $0 $0 $0 $0SUBTOTAL......................................................................... $0 $0 $0 $0 $0 $0 $0

MISCELLANEOUS LOCAL SOURCES:3490 MISC. LOCAL SOURCES.................................................. $5,173,182 $13,509,277 $4,352,314 $7,569,092 $6,599,668 $4,224,873 ($2,374,795)3494 FEDERAL INDIRECT COST RATE.................................... $2,668,121 $2,031,985 $3,112,079 $1,803,140 $2,009,221 $2,000,000 ($9,221)3498 COLLECTION OF LOST&DAMAGED TEXTBOOKS......... $149,001 $177,669 $0 $0 $0 $0 $0

SUBTOTAL......................................................................... $7,990,304 $15,718,931 $7,464,393 $9,372,232 $8,608,889 $6,224,873 ($2,384,016)TOTAL LOCAL FUNDS...................................................... $319,520,123 $366,177,155 $381,640,879 $386,875,318 $390,527,304 $379,567,596 ($10,959,708)TOTAL REVENUES............................................................ $879,949,783 $916,170,800 $899,799,298 $867,426,988 $871,205,936 $849,687,216 ($21,518,720)

3600 TRANSFERS3620 FROM DEBT SERVICE FUNDS $0 $0 $0 $1,340,601 $1,340,601 $0 ($1,340,601)3630 FROM CAPITAL OUTLAY FUNDS.................................... $22,707,322 $32,868,582 $31,621,477 $54,902,193 $54,890,559 $32,482,605 ($22,407,954)3640 FROM SPECIAL REVENUE FUNDS………………………… $4,953,839 $2,383,906 $938,155 $5,991,452 $6,090,612 $0 ($6,090,612)3670 FROM INTERNAL SERVICE FUNDS……………………… $0 $192,000 $195,000 $195,000 $0 $0 $03680 FROM INTERNAL ACCOUNTS........................................ $0 $0 $0 $0 $0 $0 $0

3700 NON-REVENUE SOURCES3733 SALE OF EQUIPMENT...................................................... $0 $0 $0 $0 $0 $0 $03740 LOSS RECOVERY............................................................. $9,072 $9,895 $0 $9,648 $9,938 $0 ($9,938)3721 SECTION 237.161 LOANS................................................ $0 $0 $0 $0 $0 $0 $0

TOTAL NON-REVENUE SOURCES.................................. $9,072 $9,895 $0 $9,648 $9,938 $0 ($9,938)

4700 BEGINNING FUND BALANCE4710 RESTRICTED - CATEGORICAL FUND BALANCE........... $17,769,703 $40,863,856 $56,411,888 $55,975,596 $55,975,596 $51,331,565 ($4,644,031)4720 RESERVE FOR ENCUMBRANCES................................... $12,596,513 $13,049,340 $11,627,406 $11,579,930 $11,579,930 $5,662,879 ($5,917,051)4730 RESERVE FOR MAINT. & STORES INVENTORY............ $3,212,581 $3,207,000 $3,287,727 $3,287,018 $3,287,018 $2,474,733 ($812,285)4763 DESIGNATED FUND BALANCE…………………………… $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $04769 RESERVE FOR CONTINGENCY....................................... $11,831,122 $17,634,791 $17,634,791 $17,348,543 $17,424,119 $16,992,426 ($431,693)4769 UNAPPROPRIATED FUND BALANCE.............................. $33,360,542 $24,219,642 $24,120,598 $26,164,656 $26,089,080 $46,040,656 $19,951,576

TOTAL BEGINNING FUND BALANCE.............................. $80,270,461 $100,474,629 $114,582,410 $115,855,743 $115,855,743 $124,002,259 $8,146,516

TOTAL FUNDS AVAILABLE.............................................. $987,890,477 $1,052,099,812 $1,047,136,340 $1,045,721,625 $1,049,393,389 $1,006,172,080 ($43,221,309)

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GENERAL FUND STATEMENT OF APPROPRIATIONS2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE

ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET (DECREASE)APPROPRIATIONS BYOBJECT CLASSIFICATIONS

100 SALARIES............................................................ $522,909,792 $557,259,203 $565,563,132 $578,608,700 $553,829,746 $482,671,570 ($71,158,176)200 EMPLOYEE BENEFITS....................................... $172,577,789 $179,266,706 $199,107,104 $197,057,732 $178,770,128 $185,815,639 $7,045,511300 PURCHASED SERVICES.................................... $121,169,127 $123,891,631 $136,772,910 $147,566,717 $130,761,707 $149,604,299 $18,842,592400 ENERGY SERVICES........................................... $21,535,964 $22,460,046 $23,555,343 $24,603,633 $24,230,964 $26,590,339 $2,359,375500 MATERIALS AND SUPPLIES.............................. $35,338,049 $31,839,940 $86,062,484 $52,544,612 $31,223,414 $96,870,115 $65,646,701600 CAPITAL OUTLAY............................................... $9,991,749 $18,321,496 $4,824,428 $5,768,483 $3,870,651 $5,528,409 $1,657,758700 OTHER EXPENSES............................................ $1,875,836 $2,401,532 $672,978 $2,222,299 $2,008,947 $831,202 ($1,177,745)

SUBTOTAL.......................................................... $885,398,306 $935,440,554 $1,016,558,379 $1,008,372,176 $924,695,557 $947,911,573 $23,216,016TRANSFERS:

900 TRANSFERS OUT............................................... $227,556 $2,076,848 $82,187 $631,573 $618,707 $58,582 ($560,125)RESERVES & ENDING FUND BALANCES:

971 RESERVE FOR CATEGORICALS………………… $41,010,343 $56,411,888 $0 $0 $51,331,565 $0 ($51,331,565)973 RESERVE FOR INVENTORY.............................. $3,207,000 $3,287,727 $3,207,000 $3,207,000 $2,474,733 $2,474,733 $0920 RESERVE FOR ENCUMBRANCES.................... $13,054,146 $11,627,406 $0 $0 $5,662,879 $0 ($5,662,879)976 UNAPPROPRIATED FUND BALANCE............... $25,858,335 $24,120,598 $7,792,788 $14,662,333 $45,685,829 $37,234,766 ($8,451,063)974 RESTRICTED FUND BALANCE.......................... $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $0910 CONTINGENCY RESERVE................................. $17,634,791 $17,634,791 $17,995,986 $17,348,543 $17,424,119 $16,992,426 ($431,693)

SUBTOTAL.......................................................... $102,264,615 $114,582,410 $30,495,774 $36,717,876 $124,079,125 $58,201,925 ($65,877,200)TOTAL BY OBJECT............................................. $987,890,477 $1,052,099,812 $1,047,136,340 $1,045,721,625 $1,049,393,389 $1,006,172,080 ($43,221,309)APPROPRIATIONS BY FUNCTION CLASSIFICATION

5000 INSTRUCTION..................................................... $552,010,802 $593,681,374 $664,511,951 $644,514,861 $585,622,248 $590,953,975 $5,331,7276100 PUPIL PERSONNEL SERVICES......................... $40,546,707 $41,920,168 $49,510,333 $50,015,871 $45,444,128 $43,738,375 ($1,705,753)6200 MEDIA SERVICES............................................... $16,536,342 $17,331,697 $16,884,813 $17,050,936 $16,182,170 $13,602,542 ($2,579,628)6300 CURRICULUM SERVICES.................................. $11,290,597 $12,511,317 $19,246,247 $12,993,590 $9,028,858 $26,774,043 $17,745,1856400 STAFF TRAINING................................................ $22,871,292 $22,998,782 $18,430,618 $27,521,515 $22,117,906 $13,095,119 ($9,022,787)6500 INSTRUCTION RELATED TECHNOLOGY……… $10,679,574 $8,919,378 $9,615,847 $9,019,739 $8,357,566 $11,370,697 $3,013,1317100 SCHOOL BOARD................................................ $1,985,051 $1,603,050 $2,347,875 $1,877,159 $1,839,800 $1,786,636 ($53,164)7200 GENERAL ADMINISTRATION............................ $4,137,846 $4,712,994 $5,076,254 $4,282,545 $3,919,700 $4,147,486 $227,7867300 SCHOOL ADMINISTRATION.............................. $55,608,434 $58,126,841 $61,174,151 $57,026,437 $56,524,074 $60,096,049 $3,571,9757400 FACILITIES ACQ AND CONSTRUCTION........... $1,768,728 $2,476,261 $2,045,998 $1,959,881 $1,402,680 $2,324,938 $922,2587500 FISCAL SERVICES.............................................. $5,776,102 $5,677,487 $6,997,221 $5,882,180 $5,644,652 $5,945,445 $300,7937700 CENTRAL SERVICES......................................... $19,616,828 $18,125,805 $15,191,615 $18,052,636 $16,805,913 $16,247,092 ($558,821)7700 CENTRAL SERVICES........................................ $19,616,828 $18,125,805 $15,191,615 $18,052,636 $16,805,913 $16,247,092 ($558,821)7800 PUPIL TRANSPORTATION................................ $43,198,783 $45,058,147 $48,467,126 $49,416,845 $47,273,773 $48,946,809 $1,673,0367900 OPERATION OF PLANT.................................... $59,966,096 $61,988,749 $66,300,712 $68,430,074 $65,568,226 $70,457,894 $4,889,6688100 MAINTENANCE OF PLANT................................ $31,858,778 $30,939,974 $21,667,878 $30,529,255 $29,607,895 $31,269,246 $1,661,3518200 ADMINISTRATIVE TECHNOLOGY SERVICES… $7,051,374 $8,474,441 $8,477,557 $8,820,792 $8,489,802 $6,551,869 ($1,937,933)9100 COMMUNITY SERVICES................................... $494,972 $326,978 $524,862 $740,749 $629,055 $577,112 ($51,943)9200 PRINCIPAL AND INTEREST.............................. $0 $567,111 $87,321 $237,111 $237,111 $26,246 ($210,865)

SUBTOTAL......................................................... $885,398,306 $935,440,554 $1,016,558,379 $1,008,372,176 $924,695,557 $947,911,573 $23,216,016TRANSFERS:

9700 TRANSFERS OUT.............................................. $227,556 $2,076,848 $82,187 $631,573 $618,707 $58,582 ($560,125)RESERVES & ENDING FUND BALANCES:

9800 RESERVE FOR CATEGORICALS………………… $41,010,343 $56,411,888 $0 $0 $51,331,565 $0 ($51,331,565)9800 RESERVE FOR INVENTORY............................. $3,207,000 $3,287,727 $3,207,000 $3,207,000 $2,474,733 $2,474,733 $09800 RESERVE FOR ENCUMBRANCES................... $13,054,146 $11,627,406 $0 $0 $5,662,879 $0 ($5,662,879)9800 UNAPPROPRIATED FUND BALANCE............... $25,858,335 $24,120,598 $7,792,788 $14,662,333 $45,685,829 $37,234,766 ($8,451,063)9800 RESTRICTED FUND BALANCE......................... $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $1,500,000 $09800 CONTINGENCY RESERVE................................ $17,634,791 $17,634,791 $17,995,986 $17,348,543 $17,424,119 $16,992,426 ($431,693)

SUBTOTAL......................................................... $102,264,615 $114,582,410 $30,495,774 $36,717,876 $124,079,125 $58,201,925 ($65,877,200)

TOTAL BY FUNCTION....................................... $987,890,477 $1,052,099,812 $1,047,136,340 $1,045,721,625 $1,049,393,389 $1,006,172,080 ($43,221,309)

Page 112 of 279

Financial Section

DUVAL COUNTY PUBLIC SCHOOLSCOMPARISON OF FLORIDA EDUCATION FINANCE PROGRAM FOURTH CALCULATION FOR 2008-09TO SECOND FEFP CALCULATION FOR 2009-10

2008/09 2009/104th Calculation 2nd Calculation Difference

Section 1 Unweighted Full Time Equivalent Students (UFTE) 123,730.29 123,341.31 (388.98) -0.3%Weighted Full Time Equivalent Students (WFTE) 133,478.07 132,877.96 (600.11) -0.4%

Base Student Allocation (BSA) 3,886.14$ 3,630.62$ (255.52) -6.6%Section 2 District Cost Differential (DCD) 1.0146 1.0146 0.0000 0.0%

BSA X DCD 3,942.88$ 3,683.63$ (259.25) -6.6%

BSA X DCD X WFTE 526,287,698$ 489,472,848$ (36,814,850) -7.0%Section 3 ESE Guarantee Allocation 49,887,834$ 46,038,232$ (3,849,602) -7.7%

TOTAL FEFP 576,175,532$ 535,511,080$ (40,664,452) -7.1%

Safe Schools 3,938,326 3,806,970 (131,356) -3.3%Discretionary Local Effort (DLE) 30,941,565 44,223,783 13,282,218 42.9%DLE Equalization 9,930,593 10,870,070 939,477 9.5%Supplemental Academic Instruction 31,596,296 29,424,466 (2,171,830) -6.9%Supplemental DLE 12,488,463 - (12,488,463) -100.0%

Section 4 Supplemental DLE Equalization - - DJJ supplemental Allocation 464,671 457,683 (6,988) -1.5%Equal % Adjustment 44,589 (44,589) -100.0%MAP/ Performance Pay 7,091,628 5,353,381 (1,738,247) -24.5%Declining Enrollment 2,359,938 413,654 (1,946,284) -82.5%Reading Instruction 5,004,008 4,674,781 (329,227) -6.6%Proratiion to Funds Availabe (894,187) 894,187 -100.0%Critical Operating Needs .25 Mills Equalization - 3,639,802 3,639,802 100.0%Proration for Veto - (288,380) (288,380) 100.0%Proration for Revised Appropriation - (683,521) (683,521) 100.0%FSRP 5,699,329 5,028,820 (670,509) -11.8%Lottery 3,149,000 (3,149,000) -100.0%

GRAND TOTAL FEFP 687,989,751$ 642,432,589$ (45,557,162) -6.6%

Instructional Materials 11,830,097 9,985,413 (1,844,684) -15.6%Transportation 20,228,182 18,828,840 (1,399,342) -6.9%

Section 5 Teacher Lead 1,745,798 1,586,561 (159,237) -9.1%Class Size Reduction 132,179,525 139,074,271 6,894,746 5.2%

Total Categoricals 165,983,602 169,475,085 3,491,483 2.1%

TOTAL 853,973,353$ 811,907,674$ (42,065,679)$ -4.9%

Section 6 FRS Reduction

TOTAL $853,973,353 $811,907,674 ($42,065,679) -4.9%

Adjustments for McKay Scholarships (17,994,715) (18,500,000) (505,285) 2.8%Adjustments for Opportunity Scholarships 46,517 (46,517) -

Section 7 Prior Year Adjustments 9,918 (9,918) -100.0%-

GRAND TOTAL WITH PRIOR YEAR ADJUSTMENTS $836,035,073 $793,407,674 ($42,627,399) -5.1%

Potential Per FTE $6,901.89 $6,582.61 ($319.28) -4.6%Potential Per WFTE $6,397.86 $6,110.18 ($287.68) -4.5%

Section 8Potential Per FTE (w/o categoricals) $5,560.40 $5,208.58 ($351.82) -6.3%Potential Per WFTE (w/o categoricals) $5,154.33 $4,834.76 ($319.57) -6.2%

Required Local Effort (RLE) 317,617,031 300,047,723 (17,569,308) -5.5%

Page 113 of 279

Financial Section

2009-2010PROGRAM PROGRAM COST 2009-2010 2009-2010 BASE STUDENT PROJECTED

PROGRAM NAME NUMBER FACTORS UNWEIGHTED WEIGHTED ALLOCATION DCD REVENUE

Basic Programs Basic K-3 101 & 111 1.074 41,298.78 44,354.89 3,630.62$ 1.0146 163,386,872$ Basic 4-8 102 & 112 1.000 44,936.54 44,936.54 3,630.62$ 1.0146 165,529,454$ Basic 9-12 103 & 113 1.033 30,678.88 31,691.28 3,630.62$ 1.0146 116,738,868$ SUBTOTAL BASIC 116,914.20 120,982.71 445,655,194$

English Speakers of Other Languages (ESOL) ESOL 130 1.124 2,695.97 3,030.27 3,630.62$ 1.0146 11,162,386$

Exceptional Programs Support Level IV 254 3.520 959.36 3,376.95 3,630.62$ 1.0146 12,439,414$ Support Level V 255 4.854 383.35 1,860.78 3,630.62$ 1.0146 6,854,423$ SUB TOTAL EXCEPTIONAL 1,342.71 5,237.73 3,630.62$ 1.0146 19,293,837$

Vocational Vocational Education 300 1.050 2,388.43 2,507.85 3,630.62$ 1.0146 9,237,990$

123,341.31 131,758.56

Advanced Placement 813.92 3,630.62$ 1.0146 2,998,178$

123,341.31 132,572.48 488,347,585$

Source: 2009-2010 Florida Education Finance Program 2nd Calculation

PROJECTED FTE

DUVAL COUNTY PUBLIC SCHOOLSESTIMATED BASE FLORIDA EDUCATION FINANCE PROGRAM REVENUE ( FTE x BSA x DCD)2009-2010

Page 114 of 279

Financial Section

2004/2005 2005/2006 2006/07 2007/08 2008/09 2009/10

School CentersPer Pupil Placement

OfficePer Pupil Placement


OfficePer Transportation

ServicesPer Pupil Placement


Office

Elementary 105 105 105 106 103 103 K - 8 0 0 0 0 2 3 Middle 26 28 28 28 28 25 High 17 17 17 19 18 20 Exceptional Centers 3 3 3 3 3 3 Alternative Schools 5 5 4 4 3 3 Charter Schools* 0 0 4 4 5 8

TOTALS 156 158 161 164 162 165

Total Number of Bus Routes Regular, Magnet, Special Programs 651 685 686 701 708 667 Exceptional Education 300 300 300 236 237 237

TOTALS 951 985 986 937 945 904

Students Transported Daily (FEFP) October-03 October-04 October-05 October-06 October-07 October-08 All Other Riders 49,733 46,552 44,000 46,197 48,496 48,788 Students on ESE Routes (K - 12) 3,136 3,104 3,090 3,100 2,090 1,944 Pre-Kindergarten (ESE) 512 505 485 460 368 403 Hazardous 1,214 2,455 3,762 2,327 2,440 2,472 Teenage Parents and Infants 0 0 0 0 66 54 Center to Center/Exceptional 0 0 0 0 73 195 Center to Center/Vocational 465 83 0 202 0 0

TOTALS 54,595 52,616 51,337 52,084 53,533 53,856

% Students Transported -vs- Student Population Based on 2004 data Based on 2005 data Based on 2006 data Based on 2007 data Based on 2008 data Based on 2009 data Student Population 127,729 126,630 126,845 125,063 124,448 123,748 % Transported 43% 42% 40% 42% 43% 44%

Number of Miles Traveled Based on 2004 data Based on 2005 data Based on 2006 data Based on 2007 data Based on 2008 data Based on 2009 data Daily Miles - Regular School Year 58,148.1 56,702.6 57,039.5 56,588.2 53,357.1 53,951.2 Daily Miles - Summer School 3,088.4 5,231.7 10,732.9 9,019.9 7,569.0 6,522.0

Field Trips Based on 2004 data Based on 2005 data Based on 2006 data Based on 2007 data Based on 2008 data Based on 2009 data Number of Trips Taken 11,319 11,945 12,552 12,509 12,893 12,475 Miles Traveled 334,672 349,755 362,713.3 379,802.0 406,932.7 391,239.8 Average Miles per Trip 29.6 29.3 28.9 30.4 31.6 31.4*Charter school transportation is provided by mass transit (JTA), self-owned buses or contracted services.**Non-serviced schools have only walk-in students.Source: DCPS Transportation Services

TRANSPORTATION PROFILE

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Financial Section

School YearNumber of Schools (1)

Number of Charter Schools FTE Enrollment (2) Average Budget (3)

2008-2009 156 5 123,730 $8,451.642007-2008 156 6 124,761 $8,436.012006-2007 159 4 126,029 $7,836.482005-2006 159 4 126,845 $7,838.252004-2005 158 6 127,747 $6,459.382003-2004 158 7 127,482 $5,870.842002-2003 157 7 126,113 $5,865.082001-2002 154 8 125,180 $5,629.662000-2001 154 8 123,676 $5,085.001999-2000 153 6 123,253 $5,544.531998-1999 153 4 127,157 $5,405.281997-1998 151 3 126,464 $5,176.831996-1997 150 0 125,302 $4,897.381995-1996 150 0 123,217 $4,900.931994-1995 150 0 121,787 $4,806.141993-1994 150 0 119,931 $4,623.871992-1993 150 0 118,174 $4,274.971991-1992 149 0 116,174 $4,392.441990-1991 143 0 112,196 $4,462.71


(2) Full-Time Equivalent (FTE) enrollment.

(3) Budgets are for General Fund only.

Historical Summary of Statistical Data

(1) Includes elementary, middle, high schools, alternative centers, and exceptional student education centers.

Page 116 of 279

Financial Section

GENERAL FUND BUDGET KEY POINTS OF INTEREST

• Over 87% of day-to-day expenditures are incurred in direct/indirect support of classroom.

• The instructional staffing of $476.5 million is approximately 47% of the General Fund

budget.

• The instructional staffing plan used to allocate resources to the schools is based on an average elementary teacher salary and full benefits of $65,376, middle school $61,971, and high school $66,193.

• It takes 5.5039 mills in 2009-2010 compared to 5.112 in 2008-2009 to generate the

dollars needed to provide the day-to-day operational resources to run the school district.

• The General Fund budget (day-to-day costs) represents 58% of the total district budget of $1.712 billion.

• Approximately 66% of the total General Fund is spent on salaries and benefits.

• Approximately 26% of our transportation bus routes (237 routes) are dedicated to the

Exceptional Student Education (ESE) program.

• We transport approximately 53,856 students per day or approximately 43% of our total student population.

• The school buses travel approximately 53,951 miles per day and support approximately

12,475 field trips for students.

• It takes $11.5 million in school add-ons to cover overhead costs at low enrollment schools.

• The district’s academies require an additional $.4 million to support their vocational

programs and the schools of the arts require an additional $1.4 million in funds to support an additional period for electives.

• Day Care costs require extra funding of $1.4 million for services provided to teen mothers

and their babies.

• Discipline centers require an extra $3.5 million to maintain current support levels.

Page 117 of 279

Financial Section

ESTIMATED FLORIDA EDUCATION FINANCE PROGRAM REVENUE BASED GENERAL FUND

The District receives approximately 80.7% of its general revenue from the Florida Education Finance Program (FEFP) calculation. Students are counted and recorded during the year as Full Time Equivalents (FTE). The number of FTE's is multiplied by a cost factor that is associated with each program to arrive at a Weighted Full Time Equivalent (WFTE). (Programs with higher cost factors (weights) are more expensive to operate.) WFTE is multiplied by the base student allocation (BSA) to calculate the dollars that the district will receive before application of the district cost differential (DCD). The DCD is a factor that adjusts the dollars the district receives for the cost of living in the county.

Duval County Public Schools will receive $489,472,848 based on this year’s BSA, DCD, and WFTE. The state will contribute $189,425,125 and required local effort (RLE) property taxes will contribute $300,047,723 towards this calculation. With the addition of $44,223,783 for other Discretionary Millage and $46,038,232 for the ESE Guarantee, $10,870,070 for Discretionary Millage equalization, $413,654 for Declining Enrollment, $29,424,466 for Supplemental Academic Instruction, $5,028,820 for School Recognition, $3,806,970 for Safe Schools, $139,074,271 for Class Size and other categorical funds of $39,914,748, the total State FEFP for Duval County is estimated to be $808,267,862.

Page 118 of 279

Financial Section

DEBT SERVICE FUND


The State has bonded Capital Outlay and Debt Service (CO&DS) funds in the 1999, 2005 Series A and 2005 Series B school years for $1,750,000, $25,910,000 and $2,030,000 respectively. The principal and interest payments for the bond issues for the 2009-2010 school year total $3,722,044 and payments will be completed in the year 2019.

The District has pledged capital outlay millage revenue for the issuance of Certificates of Participation (COPS) in 2005 and 2007. The current principal and interest payments for the COPS issuances total $15,322,186.

The District has also pledged capital outlay millage revenue for the issuance of QZABs (Qualified Zone Academy Bonds) in 2003 and 2005. QZABs are federal bonds that provide capital funding to qualified school districts. The amount to be set aside in the QZAB sinking fund is $140,000.

$7,615,000 Payment of Principal25.7%

$11,429,230 Payment of Interest38.5%

$36,357 Dues and Fees

0.1%

$10,594,709 Fund Balance

35.7%

DEBT SERVICE FUNDStatement of Appropriations

$29,675,296

Source: DCPS Budget Debt Service Funds Statement 2009-2010

Page 119 of 279

Financial Section

APPROVED BUDGETDUVAL COUNTY SCHOOL BOARD

2009-2010

DEBT SERVICE FUND (200) STATEMENT OF REVENUE AND APPROPRIATIONS

ACCOUNT DESCRIPTION2006-2007 ACTUAL

RESULTS

2007-2008 ACTUAL

RESULTS

2008-2009 APPROVED

BUDGET

2008-2009 AMENDED BUDGET

2008-2009 ACTUAL

RESULTS

2009-2010 APPROVED

BUDGET

SBE/COBI BONDS

OTHER DEBT

SERVICE

DISTRICT BONDS

REVENUE

STATE SOURCES:3322 WITHHELD FOR SBE BONDS............................... $3,784,098 $3,806,606 $3,790,340 $3,707,139 $3,707,139 $3,707,140 $3,707,140 $0 $03326 SBE BOND INTEREST........................................... $27,285 $0 $0 $1,105 $1,105 $0 $0 $0 $03711 SBE/COBI BOND - PROCEEDS FROM SALE....... $0 $0 $0 $0 $0 $0 $0 $0 $0

TOTAL STATE……………………………………… $3,811,383 $3,806,606 $3,790,340 $3,708,244 $3,708,244 $3,707,140 $3,707,140 $0 $0

LOCAL SOURCES:3412 TAXES: DISTRICT INTEREST & SINKING............ $17,187,155 $8,852,850 $0 $0 $0 $0 $0 $0 $03421 TAX REDEMPTIONS.............................................. $86,615 $111,911 $0 $57,331 $57,331 $0 $0 $0 $03431 INTEREST............................................................... $1,607,170 $1,792,306 $1,556,402 $3,198,060 $3,198,060 $0 $0 $0 $03432 Gain on Sale of Investments………………………… $0 $0 $0 ($2,623,311) ($2,623,311)

TOTAL LOCAL................................................... $18,880,940 $10,757,067 $1,556,402 $632,080 $632,080 $0 $0 $0 $0

TOTAL REVENUE.............................................. $22,692,323 $14,563,673 $5,346,742 $4,340,324 $4,340,324 $3,707,140 $3,707,140 $0 $0

TRANSFERS:3630 FROM CAPITAL PROJECTS FUNDS..................... $7,287,911 $15,627,562 $15,297,453 $15,154,982 $15,154,982 $15,401,892 $0 $15,401,892 $03650 INTERFUND TRANSFER, BONDS......................... $0 $0 $0 $35,590,000 $35,590,000 $0 $0 $0 $0

TOTAL TRANSFERS......................................... $7,287,911 $15,627,562 $15,297,453 $50,744,982 $50,744,982 $15,401,892 $0 $15,401,892 $0

NON-REVENUE SOURCES:3715 PROCEEDS OF REFUNDING................................ $0 $0 $0 $0 $0 $0 $0 $0 $03750 PROCEEDS OF COPS……………………………… $0 $0 $0 $0 $0 $0 $0 $0 $03760 FORWARD SUPPLY CONTRACT.......................... $0 $0 $0 $0 $0 $0 $0 $0 $0

TOTAL NON-REVENUE SOURCES.................. $0 $0 $0 $0 $0 $0 $0 $0 $0

BEGINNING FUND BALANCES:4970 BEGINNING FUND BALANCE................................ $61,307,794 $61,787,460 $57,077,968 $57,258,986 $57,258,986 $10,566,264 $705,457 $9,860,807 $0

TOTAL BEGINNING FUND BALANCE............. $61,307,794 $61,787,460 $57,077,968 $57,258,986 $57,258,986 $10,566,264 $705,457 $9,860,807 $0

TOTAL FUNDS AVAILABLE.............................. $91,288,028 $91,978,695 $77,722,163 $112,344,292 $112,344,292 $29,675,296 $4,412,597 $25,262,699 $0

APPROPRIATIONS

710 PAYMENT OF BOND PRIN. OR LEASE PAYMEN $20,735,000 $21,960,000 $15,250,000 $50,840,000 $50,840,000 $7,615,000 $2,565,000 $5,050,000 $0720 PAYMENT ON INTEREST ON BONDS.................. $9,278,231 $11,349,352 $13,920,841 $13,981,719 $13,981,719 $11,429,230 $1,157,044 $10,272,186 $0730 OTHER DUES AND COST OF SBE BOND ISSUE $594,390 $1,591,375 $41,000 $44,500 $25,708 $36,357 $0 $36,357 $0760 PMT TO REFUNDED BOND ESCROW AGENT.... $0 $0 $0 $0 $0 $0 $0 $0 $0

TOTAL APPROPRIATIONS:.............................. $30,607,621 $34,900,727 $29,211,841 $64,866,219 $64,847,427 $19,080,587 $3,722,044 $15,358,543 $0

TRANSFERS:910 TRANSFERS TO GENERAL $0 $0 $0 $1,340,601 $1,340,601 $0 $0 $0 $0930 TRANSFERS TO CAPITAL PROJECTS FUNDS… $0 $0 $0 $0 $0 $0 $0 $0 $0950 INTERFUND TRANSFER, BONDS......................... $0 $0 $0 $35,590,000 $35,590,000 $0 $0 $0 $0

ENDING FUND BALANCES:974 RESTRICTED RESERVE FOR DEBT SERVICE.... $39,694,866 $0 $48,510,322 $10,547,472 $10,566,264 $10,594,709 $690,553 $9,904,156 $0976 RESERVE FOR DEBT SERVICE............................ $20,985,541 $57,077,968 $0 $0 $0 $0 $0 $0 $0

TOTAL TRANSFER & ENDING FUND BALANC $60,680,407 $57,077,968 $48,510,322 $47,478,073 $47,496,865 $10,594,709 $690,553 $9,904,156 $0

TOTAL APPROP. & ENDING FUND BALANCE $91,288,028 $91,978,695 $77,722,163 $112,344,292 $112,344,292 $29,675,296 $4,412,597 $25,262,699 $0

Page 120 of 279

Financial Section

COPS CAPACITY

Districts may levy up to 1.50 mills (assuming the voted .25 mills is not used for capital) for capital outlay.

In Duval County, for 2008-2009 95% of 1.50 mills generates: $88,684,056.14

2009-2010Amount of Dollars 2009-2010

Net Pledged from Millage Amount of Millage PercentDuval County Amount Generated Balance of Debt Principal & Interest only Pledged PledgedCOPS 2005 Refunding 2000 (3 New Elem, 1 New Middle, Dupont, Sandalwood, & Paxon High) $51,846,246.00 $35,355,000.00 $4,146,403.00 0.0701 4.7%COPS 2005A (Food Nutrition Center, Arlington Middle, Technology) $39,000,000.00 $37,445,000.00 $2,319,421.00 0.0392 2.6%

COPS-2007 Issue (New High School "AAA", K-8 103rd Street, & North Shore Replacement) $148,331,809.00 $145,575,000.00 $8,856,363.00 0.1498 10.0%

Anticipated COPS-2009A Bartram Springs Elementary, Technology $43,300,000.00 $43,300,000.00 $2,395,459.00 0.0405 2.7%

Anticipated QSCB-2009B Dinsmore Elementary, ed White High, Gregory Drive Elementary, Robert E. Lee High, New Berlin Elementary $27,220,000.00 $27,200,000.00 $340,250.00 0.0058 0.4%

Total $309,698,055.00 $288,875,000.00 $18,057,896.00 0.3054 20.4%

QZABs 2003 and 2005* $6,682,000.00 $6,590,750.00 $343,817.00 0.0058 0.4%

Districts may pledge a maximum of 1.125 mills towards COPS if 1.50 mills are levied. (Financial advisors and rating agencies recommend that Districts not exceed 1.0 mills).

Bond Capacity after issuance of COPS 2007 $586,497,000.00 $584,040,000.00 $59,118,946.00 0.9999 57.1%

*Debt Service on QZABs will be retired in 2020.

Source: DCPS, Budget Services, as of June 30, 2009

Amount of MillageOther Florida Districts Pledged Percent Pledged

Orange 0.999 66.6%Broward 0.925 61.7%Hillsborough 0.812 54.2% As of June 2008Palm Beach 0.920 61.3% As of June 2008Miami-Dade 0.839 55.9%Pinellas 0.000 0.0%

Duval - Current 0.3054 17.5%

Source: Hutchingson, Shockey, Erley & Co. September, 2009

Orange County levies 1.5 mills for Capital. (Other .5 mills is trade-off for 1/2 cent sales tax)

66.6%

54.2%61.7% 61.3%

55.9%

20.4%

0.0%0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

Percentage of 1.500 Mills Pledged for COPS Debt Service

(2008‐2009)

Page 121 of 279

Financial Section

EFFECTS OF EXISTING DEBT LEVELS ON CURRENT AND FUTURE BUDGETS

Every district wishes for sufficient resources to pay for facilities as you go. But with the high cost of construction (high schools costing approximately $62 million) this is impossible, especially when considering all the other older facility needs of a district. Borrowing for new facilities and additions is a necessity and makes a district plan resources more thoroughly. The retirement of debt requires valuable resources to go toward interest payments and will cause the General Fund and Capital Projects Fund budgets to be tighter. In the short term, as the District’s borrowings increase as a percentage of the 1.500 mills Capital Outlay millage levy capacity, resources once earmarked for routine maintenance, furniture and equipment, library books and technology will diminish. In the long term, as facilities conditions decline because of fewer major maintenance or renovation projects the community as a whole will have to address the facility needs of the District either by General Obligation Bonds, half-cent sales tax, or allow the condition of schools to continue to deteriorate.

DEBT SERVICE KEY POINTS OF INTEREST

• The Debt Service Fund is funded with 52% from transfers from the Capital Outlay funds, 12% from state sources; and 36% from fund balances and other sources.

• Appropriations within the Debt Service fund are directed to payments for principal of

25.7%, interest of 38.5%, fees of 0.1%, and fund balance 35.7%.

• Outstanding Debt on State Board of Education (SBE) bonds Series 1999 Series $935,000, 2005-A Series $21,765,000 and 2005-B Series $1,785,000.

• Outstanding Debt on COPS 2005, Refund 2000 Series is $35,355,000. Outstanding debt

on COPS 2005A is $37,150,000 (as of June 30, 2009). Outstanding debt on COPS 2007 is $143,735,000 (as of June 30, 2009).

• The potential outstanding debt on QZABs is $6,590,750, in which the principal will be

collected over the next three years, and then paid in the fifteenth year.

• The ratio of Debt Service to total budgeted funds is 1.73%.

Page 122 of 279

Financial Section

DEBT SERVICE SCHEDULE OF INDEBTEDNESS School District of Duval County, Florida

Schedule of Indebtedness Outstanding as of June 30, 2009

Interest Rates Maturity

Amount Outstanding

June 30, 2008

Amount Outstanding

June 30, 2009 State School Bonds: Series 1998-A 4.00-5.50% 2008 $0 $0 Series 1999-A 4.00-4.75% 2019 $1,020,000 $935,000 Series 2005-A 5.00% 2019 $23,885,000 $21,765,000 Series 2005-B 3.50-5.00% 2018 $2,030,000 $1,785,000 District General Obligation Bonds, Refunding:

Series 1992 5.375-

6.300% 2008 $8,300,000 $0 COPS and QZAB: COPS 2000 Series 4.35-5.75% 2020 $2,365,000 $0 QZAB 2003 Series NA 2018 $5,620,500 $5,620,500 COPS 2005, Refund 2000 Series 4.875-5.75% 2020 $35,355,000 $35,355,000 COPS 2005A Series 2.50-5.00% 2025 $37,445,000 $37,150,000 QZABS 2005 Series NA 2021 $970,250 $970,250 COPS 2007 Series 4.00-5.00% 2033 $145,575,000 $143,735,000

Total Debt Outstanding $262,565,750 $247,315,750

Source: Debt and Amortization Schedules

Page 123 of 279

Financial Section

CAPITAL PROJECTS FUND


Capital Projects funds report the revenues, transfers, and appropriations for construction, renovation, maintenance and repair of educational facilities.

RECURRING FUNDS

Public Education Capital Outlay (PECO) Funds have been the primary source of State revenue for Capital Projects since 1976. These funds are derived from utility taxes throughout the State and are allocated by the legislature each year. The PECO allocation for fiscal year 2009-2010 will be $4,169,609 for new construction and remodeling, renovation, maintenance, repair and site improvements (major maintenance).

Section 1011.71, Florida Statute permits School Boards to levy 1.500 mills for Capital Outlay purposes at the option of local School Boards. For the 2009-2010 year, the legislature lowered the maximum from 1.750 mills to 1.500 mills. This is the second reduction in as many years. Duval County Public Schools has levied the full mills allowed since 1994-1995. The 1.500 mills generates approximately $88,684,056 from which transportation and lease of district printing copiers is deducted then approximately 70% is allocated to Capital Projects, Certificates of Participation (COPS) payments as well as Qualified Zone Academy Bonds (QZABs) payments and approximately 30% to major maintenance projects.

The State has bonded to capacity Capital Outlay and Debt Service (CO & DS) funds from motor vehicle license monies to be paid over the next 10 years.

NON-RECURRING FUNDS

The district will still have to depend on traveling teachers and co-teachers throughout the District (teachers without classrooms) in order to comply with class size requirements. The State funded new teacher positions but not classrooms for the new teachers, resulting in the District having to use other Capital Outlay funding sources to meet compliance with class size.

The Five Year Capital Outlay Plan includes a fourth issuance of Certificates of Participation (COPS) for $27.2 million for reimbursement for construction of a new elementary school in the Bartram Springs area.

All of the above funds must be spent on capital outlay projects in accordance with Florida Statues and State Board of Education Rules.

Page 124 of 279

Financial Section

CAPITAL IMPROVEMENTS OR OTHER MAJOR CAPITAL SPENDING AFFECTS ON OPERATING BUDGETS Major renovations and maintenance on a facility tend to have less impact on the operating budget of that facility than a new addition. Renovations and maintenance tend to replace old inefficient systems with modern economical systems. Exception to the rule is installation of infrastructure for technology which usually requires an upgrade of the electrical systems at the facility. The increased usage of electricity will be a burden of the operating budget of that facility as well as the financial planning that will be necessary to replace computer equipment every three to five years depending on refreshment cycles. New additions to a facility affect the operating budget of a facility in various ways. Increased utility charges, increased custodial cost for cleaning, increased maintenance cost and potential for a facility to outgrow its core service areas (cafeteria, auditorium, library, gyms, etc.) resulting in additional hidden costs in order for core areas to provide increased services. New construction of a school tends to increase overhead cost within the District as administrators are hired to operate the facility. New schools open in high growth pocket areas even when a district (like Duval) is in a declining enrollment. As new schools are built, old schools with declining enrollment remain open resulting in additional administrative (overhead) cost to the district.

Page 125 of 279



CAPITAL PROJECTS FUND (300) STATEMENT OF REVENUE2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010 OTHERACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED CO & DS PECO L.C.I.M. CAPITAL LOCAL

ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET LEVY PROJECTS BONDS

STATE

3321 CO & DS DIST. TO COUNTIES.......................... $508,071 $550,439 $0 $688,630 $640,084 $0 $0 $0 $0 $0 $03325 INT. ON CO & DS FUNDS UNDIST................... $107,052 $101,195 $0 $48,546 $0 $0 $0 $0 $0 $03391 PUBLIC ED. CAPITAL OUTLAY......................... $15,950,720 $17,027,463 $9,962,371 $14,681,281 $13,123,000 $4,169,609 $0 $4,169,609 $0 $0 $03392 CLASSROOMS FIRST PROGRAM.................... $0 $0 $0 $0 $0 $0 $0 $0 $03393 SIT FUNDS......................................................... $0 $0 $0 $0 $0 $0 $0 $0 $03394 EFFORT INDEX.................................................. $0 $0 $0 $0 $0 $0 $0 $0 $03396 CLASS SIZE REDUCTION................................. $25,086,138 $6,034,210 $0 $6,330,982 $6,330,982 $0 $0 $0 $0 $0 $03397 CHARTER SCHOOL CAPITAL OUTLAY……… $678,509 $602,875 $46,743 $500,953 $500,953 $43,287 $0 $0 $0 $43,287 $03399 GAS TAX REBATE/QZABs................................. $288,026 $124,880 $0 $258,164 $258,164 $95,733 $0 $0 $0 $95,733 $0

TOTAL STATE FUNDS....................................... $42,618,516 $24,441,062 $10,009,114 $22,460,010 $20,901,729 $4,308,629 $0 $4,169,609 $0 $139,020 $0

LOCAL

3413 LOCAL MILLAGE................................................ $100,507,075 $117,061,580 $108,183,020 $108,207,406 $108,207,406 $88,684,056 $0 $0 $88,684,056 $0 $03421 TAX REDEMPTIONS.......................................... $427,318 $947,768 $0 $1,177,401 $1,052,686 $0 $0 $0 $0 $0 $03429 LOCAL OTHER................................................... $3,930 $0 $0 $0 $0 $0 $0 $0 $03431 INTEREST ON INVESTMENTS......................... $5,192,643 $7,626,141 $0 $4,772,162 $4,896,877 $285,628 $0 $5,289 $264,107 $16,232 $03440 GIFTS, GRANTS, BEQUESTS........................... $0 $0 $0 $0 $0 $0 $0 $0 $03433 NET INCREASE/DECREASE INVESTMENTS $1,679,520 $1,091,860 $0 ($78,273) ($78,273) $0 $0 $0 $0 $0 $03482 FROM OTHER AGENCIES................................ $0 $0 $0 $0 $0 $0 $0 $0 $03490 MISC. LOCAL REVENUE................................... $568,500 $31,194 $0 $786,881 $790,817 $728 $0 $0 $0 $728 $0

TOTAL LOCAL FUNDS...................................... $108,378,986 $126,758,543 $108,183,020 $114,865,577 $114,869,513 $88,970,412 $0 $5,289 $88,948,163 $16,960 $0

NON-REVENUE SOURCES

3710 INSURANCE LOSS RECOVERIES.................... $0 $0 $0 $0 $0 $0 $0 $03711 SBE/COBI BONDS............................................. $0 $0 $0 $0 $0 $0 $0 $03715 PROCEEDS FROM REFUNDING BONDS........ $0 $0 $0 $0 $0 $0 $0 $03730 SALE OF FIXED ASSETS………………………… $25,000 $415,000 $0 $782,500 $782,500 $0 $0 $0 $0 $03740 LOSS RECOVERIES……………………………… $0 $0 $0 $44,547 $44,547 $0 $0 $0 $0 $03750 CERTIFICATES OF PARTICIPATION…………… $0 $148,331,808 $25,000,000 $27,220,000 $0 $0 $0 $27,220,000 $0

TOTAL NON-REVENUE SOURCES.................. $25,000 $148,746,808 $25,000,000 $827,047 $827,047 $27,220,000 $0 $0 $0 $27,220,000 $0

TRANSFERS

3610 TRANSFERS FROM GENERAL FUND………… $34,210 $267,796 $0 $0 $0 $0 $0 $0 $0 $0 $03620 TRANSFERS FROM DEBT SERVICE FUNDS.. $0 $0 $0 $0 $0 $0 $0 $0 $0 $03650 INTERFUND TRANSFERS................................. $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

TOTAL TRANSFERS……………………………… $34,210 $267,796 $0 $0 $0 $0 $0 $0 $0 $0 $0

RESERVES & BEG. FUND BALANCES

4972 RESERVE FOR ENCUMBRANCES................... $26,216,613 $44,623,113 $90,273,574 $90,273,573 $90,273,573 $65,025,194 $0 $3,103,965 $38,328,150 $23,593,079 $04976 DESIGNATED BEG. FUND BAL........................ $135,539,551 $126,526,762 $199,147,042 $186,446,549 $186,446,549 $102,883,352 $2,054,586 $3,525,119 $73,893,637 $23,410,010 $0

TOTAL FUND BALANCES................................. $161,756,164 $171,149,875 $289,420,616 $276,720,122 $276,720,122 $167,908,546 $2,054,586 $6,629,084 $112,221,787 $47,003,089 $0

TOTAL REVENUE ALL SOURCES.................... $312,812,876 $471,364,084 $432,612,750 $414,872,756 $413,318,411 $288,407,587 $2,054,586 $10,803,982 $201,169,950 $74,379,069 $0$0

Page 126 of 279



CAPITAL PROJECTS FUND (300) STATEMENT OF APPROPRIATIONS2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010 OTHERACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED CO & DS PECO L.C.I.M. CAPITAL LOCAL

ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET LEVY PROJECTS BONDS

APPROPRIATIONS:

610 LIBRARY BOOKS........................... $186,890 $120,743 $3,064,056 $3,583,701 $107,888 $475,813 $0 $0 $164,957 $310,856 $0620 A.V. MATERIALS............................ $39,820 $25,458 $5,030 $5,120 $5,120 $30,000 $0 $0 $0 $30,000 $0630 BUILDINGS & FIXED EQUIP.......... $27,399,682 $38,939,529 $159,354,564 $128,872,120 $90,495,813 $40,537,107 $0 $2,051,713 $12,364,480 $26,120,914 $0640 FURN., FIXTURES & EQUIP.......... $20,954,147 $18,801,004 $49,911,315 $49,711,295 $21,825,862 $54,205,609 $0 $0 $47,476,564 $6,729,045 $0650 MOTOR VEHICLES........................ $619,237 $0 $163 $0 $0 $1,000,000 $0 $0 $1,000,000 $0 $0660 LAND............................................... $3,590,183 $20,623,397 $19,015,004 $18,956,494 $118,802 $18,836,705 $0 $0 $18,836,705 $0 $0670 SITE IMPROVEMENTS.................. $8,491,582 $8,369,477 $16,338,915 $21,499,171 $12,860,794 $11,764,917 $0 $30,238 $10,763,979 $970,700 $0680 REMODEL. REPAIR. RENOVATE. $42,436,119 $56,618,284 $97,745,976 $101,984,520 $49,607,656 $88,262,515 $0 $8,721,002 $54,320,401 $25,221,112 $0690 COMPUTER SOFTWARE.............. $10,856,770 $461,832 $447,589 $447,392 $330,633 $118,754 $0 $0 $118,754 $0 $0710 REDEMPTION OF PRINCIPAL…… $0 $0 $0 $0 $0 $6,384 $0 $0 $0 $6,384 $0720 INTEREST…………………………… $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

SUBTOTAL..................................... $114,574,430 $143,959,724 $345,882,612 $325,059,813 $175,352,568 $215,237,803 $0 $10,802,952 $145,045,840 $59,389,011 $0

9200 Debt Services730 Fees…………………………………… $2,347 $0 $0 $0 $2,308 $0 $0 $0 $0 $0 $0

TRANSFERS:

910 TO GENERAL FUND...................... $22,707,322 $32,868,582 $31,621,477 $57,329,877 $54,890,559 $32,482,605 $0 $0 $32,320,162 $162,443 $0920 TO DEBT SERVICE........................ $7,287,911 $15,627,562 $15,297,453 $15,173,197 $15,154,982 $15,401,892 $0 $0 $15,401,892 $0 $0950 INTRAFUND TRANSFERS............. $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

SUBTOTAL..................................... $29,995,233 $48,496,144 $46,918,930 $72,503,074 $70,045,541 $47,884,497 $0 $0 $47,722,054 $162,443 $0

RES. & ENDING FUND BAL.:

920 RESERVE FOR ENCUMBRANCE. $46,769,367 $90,273,574 $0 $0 $65,025,194 $0 $0 $0 $0 $0 $0974 RESTRICTED FUND BALANCE…… $0 $0 $0 $227,686 $0 $227,685 $0 $0 $0 $227,685 $0976 UNAPPROP. FUND BALANCE…… $121,473,846 $188,634,642 $39,811,208 $17,082,183 $102,892,800 $25,057,602 $2,054,586 $1,030 $8,402,056 $14,599,930 $0

SUBTOTAL..................................... $168,243,213 $278,908,216 $39,811,208 $17,309,869 $167,917,994 $25,285,287 $2,054,586 $1,030 $8,402,056 $14,827,615 $0

TOTAL............................................. $312,812,876 $471,364,084 $432,612,750 $414,872,756 $413,318,411 $288,407,587 $2,054,586 $10,803,982 $201,169,950 $74,379,069 $0

Page 127 of 279

Financial Section

CAPITAL PROJECTS SUMMARY REPORT

Project Number

School Number School Name Project Description

Current Project Budget

1 91260 33 Robert E. Lee HSInstall Fire Sprinkler System & Egress Improvements $1,800,000

2 91080 70 North Shore New K-8 $32,264,250

3 91170 74 Lake Forrest Elem. New Arts Academy $1,400,000

4 91160 145 Darnell Cookman MS New Medical Academy 6-12 $20,000,000

5 91070 151 New K-8 "AAA" Site New K-8 $42,100,000

6 91140 160 New Waterleaf Elem. K-5 New School $28,000,000

7 91130 161 New Bartram Springs Elem. K-5 New School $28,000,000

8 91290 237 Sandalwood HSAuditorium Seating Replacement & Upgrades $1,575,000

9 91270 241 Nathan Forrest HSInstall Fire Sprinkler System & Egress Improvements $1,850,000

10 90650 268 New HS "AAA"New High School - Southside Includes Land $103,625,000

11 90470 274 New K-8 "DD" 103rd New School $42,100,000

12 91200 279 Kernan MS New Autism classrooms $2,000,000

$304,714,250

Source: Facilities Project Status Access DatabaseFor details please refer to the Detail Project Status Report

Duval County Public Schools

Capital Projects Summary Report

As of June 30, 2009

Total

Page 128 of 279

Financial Section

LONG RANGE FACILITIES MASTER PLAN

The table below summarizes the costs associated with the Long-Range Facility Master Plan. (Costs do not include inflation).

The plan is based on enrollment projections along with the District’s Strategic Plan for class size reductions.

ProposedMaster Plan

Scope of Work

# of Projects

ApproximateCost Impact

General Maintenance 41 $119,416,786Major Maintenance 61 $388,697,583Renovate/Additions 8 $183,812,029Major Renovations 21 $224,651,144Replacement Schools 13 $395,803,401New School Construction 5 $237,789,322

Sub-Total 149 $1,550,170,355Infrastructure Reduction* -$63,667,995

Sub-Total $1,486,502,360$1,486,502,360Approximate Master Plan Cost

Approximate Costs in 2009 Dollars

Includes Technology Deployment savings and supplemental funding Source: DCPS Long Range Facility Master Plan, October, 2007

Page 129 of 279

7/14/2009

A B C D E F G H I J K L M P

2009-2010 LONG RANGE CAPITAL PROGAM Totals

Balance Forward $0 $0 $0 $0 $0 $0Millage for Capital 23,124,113$ 26,311,980$ 15,203,572$ 16,940,133$ 17,673,000$ $99,252,798

Millage for MM 9,117,734$ 8,252,978$ 20,988,709$ 21,916,883$ 16,000,000$ $76,276,304Subtotal for Millage 32,241,847$ 34,564,958$ 36,192,281$ 38,857,016$ 33,672,999$ 175,529,102$ 2007 COPS Residual $0 $0 $0 $6,400,000 $0 $6,400,000

Reprogrammed Funds $4,631,356 $0 $18,150,000 $1,218,644 $0 $24,000,000Subtotal Before New Debt $36,873,203 $34,564,958 $54,342,281 $46,475,660 $33,672,999 $205,929,102

New Debt for Capital $11,050,000 $9,050,000 $0 $0 $103,000,000 $123,100,000

New Debt for MM $16,170,000 $18,170,000 $0 $0 $0 $34,340,000Subtotal New Debt $27,220,000 $27,220,000 $0 $0 $103,000,000 $157,440,000

Line # Projects Total Revenue $64,093,203 $61,784,958 $54,342,281 $46,475,660 $136,672,999 $363,369,102

1Dr. Academy School - Darnell Cookman. Total Budget of $13M. $ 3,000,000 6,000,000 4,000,000 10,000,000$

2Eugene Butler K-8 Conversion. Total Budget of $8M to $10M. Zero 8,000,000 8,000,000 8,000,000$

3 New K-8 School (HS AAA Site). Total Budget of $42M. $ 2,000,000 40,000,000 40,000,000 40,000,000$

4New K-5 School (Waterleaf/E. Arlington). Total Budget of $28M. $ 3,000,000 25,000,000 25,000,000 25,000,000$

5 Robert E Lee High School 1,500,000 1,500,000 30,000,000 31,500,000$

6 24,755,469 28,729,963 23,311,980 26,000,000 23,703,572 26,000,000 20,940,133 20,000,000 16,773,000 109,484,154$

7 Consolidation Recommendations and Magnet Review 3,000,000 3,000,000 4,251,243 16,652,127 25,242,649 6,000,000$

Duval County Public Schools Five Year Long Range Capital Program

Scenario Four --- New Debt of $54M and Reprogram 24M.

2009-2010-Year 1 2010-2011-Year 2 2011-2012-Year 3 2012-2013-Year 42013-2014-Year

5

Prior Yr. Funding

Technology

Priority Considerations and Discussion

1‐Reduced but level annual funding for MM & IT.

2‐Prioritized funding for capital projects as follows: *Delay new schools for near term.*Sustain IT investment for the classroom and business systems. *Compliance and Recurring projects.*Consolidation and renovation projects.

8 Minor Capital Improvements 300,000 1,300,000 300,000 1,300,000 750,000 1,300,000 100,000 1,300,000 100,000 1,550,000$

9 High School Auditorium Upgrades 1,000,000 1,000,000 1,000,000 100,000 1,000,000 100,000 2,200,000$

10 Portables/Cover Walks 1,500,000 2,221,880 1,500,000 2,200,000 750,000 2,000,000 100,000 2,000,000 100,000 3,950,000$

11 Food Service Equipment 750,000 750,000 750,000 750,000 100,000 750,000 100,000 2,450,000$

12 ESE Improvements 500,000 1,000,000 500,000 1,000,000 750,000 1,000,000 100,000 1,000,000 100,000 1,950,000$

13 Gender Equity/Athletics/PE 300,000 1,000,000 300,000 1,000,000 750,000 1,000,000 100,000 1,000,000 100,000 1,550,000$

14 ADA Requirements 500,000 1,000,000 500,000 1,000,000 500,000 1,000,000 100,000 1,000,000 100,000 1,700,000$

15 Storm Water - 200,000 - 200,000 200,000 200,000 100,000 200,000 100,000 400,000$

16 Playgrounds 200,000 200,000 200,000 200,000 100,000 200,000 100,000 800,000$

17 Land Acquisition 0 0 2,500,000 - 2,500,000 - 2,500,000 - -$

18 Major Maintenance Millage Funding 9,117,734$ 8,252,978$ 20,988,709$ 21,916,883$ 16,000,000$ 76,276,304$

19 Funding from Debt or Reporgrammed Funds 16,170,000$ 18,170,000$ 5,000,000$ 1,218,644$ -$ 40,558,644$

20 Total Major Maintenance Funding 25,287,734$ 32,000,000$ 26,422,978$ 32,000,000$ 25,988,709$ 32,000,000$ 23,135,527$ 32,000,000$ 16,000,000$ 116,834,948$

21 Total Project Costs 64,093,203 61,784,958 54,342,281 46,475,660 136,672,999 363,369,102 22 Balance Forward $0 $0 $0 $0 $0 $023 Prior Plan 132,451,843$ 79,451,243$ 85,602,127$ 88,192,649$ New Year 385,697,862$ 24 Plan Reductions (68,358,640)$ (17,666,285)$ (31,259,846)$ (41,716,989)$ 136,672,999$ (22,328,761)$

25

2627 Account Balance 2009-10 Capital 2011-12 Capital 2011-12 MM 2012-13 MM28 $ 18,000,000 13,150,000$ 2,631,356$ 1,218,644$ $17,000,000 $1,000,00029 $ 4,900,000 4,631,356$ 268,644$ $4,900,000 $030 $ 500,000 500,000$ $500,000 $031 $ 1,600,000 1,600,000$ $1,600,000 $032 $ 25,000,000 4,631,356$ 13,150,000$ 5,000,000$ 1,218,644$ $24,000,000 $1,000,000

Allocation/Reprogrammed Funds Total Reprogrammed Account BalanceReprogrammed Funds

Land Account- Balance of $18MClosed Projects MM

Closed Equipment ProjectsClosed Compass Odyssey, Read 180 and FF Projects

Totals$18,150,000

Priority Considerations and Discussion

1‐Reduced but level annual funding for MM & IT.

2‐Prioritized funding for capital projects as follows: *Delay new schools for near term.*Sustain IT investment for the classroom and business systems. *Compliance and Recurring projects.*Consolidation and renovation projects.

15 of 15

Page 130 of 279

Sch. No. School Name Description

09/10 Funding Request Running Total Type

MM WORK CATEGORY

(Note)

1 DW District-wide District Wide FA/Intercom/Wiring/Low Voltage (List #23) 2,000,000 $2,000,000 Electronics / Safety 1

2 DW District-wide Fire Escape Repairs (List #27) 75,000 $2,075,000 Safety 1

3 DW District-wide

Playground Repairs: 1. Fall Protection 2. Equipment Component Replacement 3. Full Playground Repairs for Playgrounds Cited On Safety Report ONLY 4. Moving Playground Equipment 75,000 $2,150,000

Safety

1

4 DW District-wideMotorized bleacher Repairs & Replace (As required by annual inspection via Service Contract) 100,000 $2,250,000 Speciality 1

5 DW District-wide

Installation of new and/or renovation of exsisting Fire Sprinkler Systems or Kitchen Hoods ONLY from Safety Deficiency Report (List #5) 250,000 $2,500,000

Safety1

6 DW District-wideBackflow, fire equipment, kitchen hood inspection and minor service, (Annual Contract with FireFighters) 175,000 $2,675,000

Plumbing1

7 DW District-wideRubberized tracks (Required annual maintenance inspection and MINOR repair associated with inspection) (List #4) 250,000 $2,925,000

Safety1

8 3224 Wolfson, Samuel HS

Construction in 09/10 with 75K Design in 08/09 Fire Sprinkler System used on the 08 Forrest Project (Fund Construction in 09/10) Roll To Capital Funding List NOTE: If Phase 3 is Required Fund 2010/2011 1,000,000 $3,925,000

Safety

1

9 DW District-wide

1. Contract the Code Required Fire Alarm Inspection 2. Replace/Repair Major Telephone, FAS, Intercom associated components 100,000 $4,025,000

Electronics1

10 DW District-wideSpecialty Equipment Repair, Stage Lift & Stage Rigging inspection and repairs, Fireproof Stage Drapes (List #16) 154,000 $4,179,000 Carpentry/Finishes 1

11 3078 Biltmore

1. Demolish Old ESE Covered Wooden Play Equipment . Properly Grade Remaining Area and Install Concrete, Fence and Rubber Matt to Match/Replace Existing Rubber Matting 2. Storeroom can wash area foundation needs leveling. 60,000 $4,239,000

Site

1

2009 - 2010 MAJOR MAINTENANCE PROJECTS

July 14, 2009

Page 131 of 279



MM WORK CATEGORY

(Note)


July 14, 2009

12 DW District-wide

Relocatable maintenance: Including Roof repair, door canopies, ramp repair replacement, siding repair/replacement and other.

100,000 $4,339,000Carpentry/Finishes

1

13 DW District-wide Repair of Operable Walls (As Needed) 50,000 $4,389,000 Speciality 1

14 District-wide Fire hose replacement and/or stage vents 40,000 $4,429,000 Safety 1

TOTAL LIFE SAFETY 4,429,000

15 DW District-wideHVAC Equipment Replacement Repair/Replacement (See List #1) 1,100,000 $5,529,000 HVAC 2

16 DW District-wide HVAC Contracted Services (Annual Contract JCI) 1,070,000 $6,599,000 HVAC 2

17 DW District-wideEMCS Upgrades, Repairs, Inspections, Standardization Etc (List #6) 550,000 $7,149,000 HVAC 2

18 DW District-wide Energy - Water conservation (List #14) 250,000 $7,399,000 HVAC 2

19 DW District-wide Chiller Inspection, Annual Service and Diagnostic (List #7) 100,000 $7,499,000 HVAC 2

20 DW District-wide Chiller Repair/Replacement/Plant Modifications (List #26) 1,400,000 $8,899,000 HVAC 2

21 3238 Ft Caroline MSPhase II (Design & Construction) Replace HVAC piping and common area AHUs, recommission EMCS. 750,000 $9,649,000 HVAC 2

22 3249 Greenland Pines Elem

1. Rectify High Relative Humidity problems in the classrooms 2. Replace 2 primary pumps; replace 2 secondary pumps 700,000 $10,349,000

HVAC2

TOTAL HVAC 5,920,000

23 DW District-wide Roof repair & waterproofing (Annual Contract - McCurdy) 1,000,000 $11,349,000 Roofing 3

24 DW District-wide

Roof replacement and/or Major Re-cap 1. Mandarin MS 2. First Coast HS 3. Landmark MS 4. Mandarin HS 5. Fletcher MS 6. Butler MS 7. Douglas Anderson 3,500,000 $14,849,000

Roofing

3

Page 132 of 279



MM WORK CATEGORY

(Note)


July 14, 2009

TOTAL ROOFING/ BLDG ENVELOPE 4,500,000

25 DW District-wideElectrical Systems, Components, Repairs, Replacements (List #29) 300,000 $15,149,000 Electrical 4

26 DW District-wideEmergency Generator Replacement, Repair and Upgrade (List #11) 275,000 $15,424,000 Electrical 4

TOTAL ELECTRIC/ EMERGENCY GENERATORS575,000

27 DW District-wideEnvironmental / Asbestos Abatement NOTE: Funding Cut From $800K 600,000 $16,024,000 Environmental 5

28 DW District-wideIPM Pest Control / Termite (Annual Contract TERMINIX & McCalls) 350,000 $16,374,000 Speciality 5

29 DW District-wideDuct cleaning resulting from indoor air quality (IAQ) and/or Health Department Citations 35,000 $16,409,000 Speciality 5

TOTAL ENVIRONMENTAL 985,000

30 DW District-wideParking Lot/Playground Security lighting upgrades (List #24) Note: Tie into EMCS 250,000 $16,659,000

Electrical6

31 DW District-wideEmerging Projects & Emergency Maintenance Repairs/Replacement 400,000 $17,059,000

Carpentry/Finishes6

32 DW Security CamerasDW Cameras and Aiphones and Security Systems (List #31)

100,000 $17,159,000Security

6

TOTAL SECURITY 750,000

34 DW District Wide Plumbing (List #20) 400,000 $17,559,000 Plumbing 7

35 DW District Wide

District Wide Flooring: Including Damaged Subfloor, Rotting Joists and Damage from Termites (Contracted Service) 1,000,000 $18,559,000

Carpentry/Finishes7

Page 133 of 279



MM WORK CATEGORY

(Note)


July 14, 2009

36 DW District-wide District Wide Painting (Maintain 7-year cycle) 1,900,000 $20,459,000 Carpentry/Finishes 7

37 DW District-wide (Zone 3)Contracted Carpenter/Capital Services (Annual Contract - Allstate) 850,000 $21,309,000 Carpentry/Finishes 7

38 DW District-wide Locker Repair ONLY(List #10) 100,000 $21,409,000 Carpentry/Finishes 7

39 3025 Kirby Smith

Replace wooden floor in Building #1, Room 3312 mechanical room (Use Design for other Mechncial Room that was completed in 06/07) (See Kris E for similar scope in the other mechanical room) 175,000 $21,584,000

Carpentry/HVAC

7

40 3262 Robinson ESLighting Upgrades, Phase II, Classrooms that were not Completed in PHASE I (Kevin Trussell Phase I) 100,000 $21,684,000 Electrical 7

41 3249 Greenland Pines ElemLighting Upgrade Phase II, Classrooms that were not Completed in PHASE I (Kevin Trussell Phase I) 75,000 $21,759,000 Electrical 7

42 3248 Ed White HS

1. Replace hot water storage tanks and install electric water heaters. 2. Repipe hot water supply to kitchen and locker rooms 3. Retile Kitchen Floor 125,000 $21,884,000

Plumbing7

43 3237Sandalwood High School

Phase II Lighting/Ceiling tile system & Flooring Replacement in Main Coridoors 40% completed in Phase I (08/09)

500,000 $22,384,000Carpentry/Finishes

7

44 DW District-wide

Replace Damaged Blinds and associated hardware along wth Security Screen Installation - Safety Report Citation Driven (List #2) 200,000 $22,584,000

Electrical7

45 DW District-wideDoor Repair/Replacement & Hardware (List #13) Facililites $275K Maint $25K 300,000 $22,884,000 Carpentry/Finishes 7

46 3251 Twin Lakes ES Ugrade CCTV head-end equipment 16,000 $22,900,000 Electronics 7

47 DW District-wideCeiling Tile Replacement & Limited Full Ceiling System Replacement 100,000 $23,000,000 Carpentry/Finishes 7

48 3237Sandalwood High School

Replace dilapidated relocatable restroom with pre-cast modular restroom 100,000 $23,100,000

Site 7

Page 134 of 279



MM WORK CATEGORY

(Note)


July 14, 2009

49 DW District-wide DW Non-Slip Kitchen Floor Replacement (List #28) 200,000 $23,300,000 Carpentry/Finishes 7

50 3037 Henry Kite

Replacement of all cast iron sewer and drain lines in old building and replacement of sewer and manholes from building to property line 300,000 $23,600,000

Plumbing7

51 3012 West Riverside ES

Re-stucco, waterproof, paint all sides with damaged stucco and replace all damaged window lentils as per recommendations via structural engineer (see photos from GK) 225,000 $23,825,000

Site

7

52 3154 John E. FordRepipe kitchen hot & cold water lines (INCLUDE NEW KITCHEN FLOORS AND CEILING) 85,000 $23,910,000

Plumbing 7

TOTAL GENERAL BLDG MAINT/REPAIRS6,751,000

53 DW District-wide Sidewalk - Concrete - Base - Grading 150,000 $24,060,000 Site 8

54 DW District-wide Chain Link Fencing & Gates w/Hardware (Annual Contract) 200,000 $24,260,000 Site 8

55 DW District-wide Drainage and site work (List #18) 275,000 $24,535,000 Site 8

56 DW District-wide District Hazardous Tree & Limb Removal 225,000 $24,760,000 Site 8

57 DW District-wide Demolition/Debris Removal 40,000 $24,800,000 Site 8

58 DW District-wideParking lot repair, repaving and seal coating, concrete repair, restriping & handicap restriping (List #19) 300,000 $25,100,000 Site 8

59 DW District-wide Miscellaneous and professional services 40,000 $25,140,000 Misc 8

TOTAL EXTERIOR SITEWORK 1,230,000

Anticipated Funding $25,287,734

Page 135 of 279

Financial Section

SPECIAL REVENUE FUND - FOOD SERVICE SOURCES AND USES OF FUNDS

School Food Services operates under regulations of the U.S. Department of Agriculture, State Board of Education Rules and County Health Department Standards. The funds to provide this service come from four sources:

• Federal reimbursement for meals;

• Federal commodities, which are food items purchased by the U.S.D.A. and then allocated to school systems to serve in the cafeterias;

• State reimbursement for meals; and

• Sales to students and adults for meals during the school day and special events such as banquets after school hours and administrative cafeteria sales.

Funds generated from this program are spent for salaries, benefits, food supplies, equipment, warehousing costs, utilities, and maintenance.

Chartwells/Thompson is in the first year of a five year contract with the Duval County School Board to manage the Food Service Department. Chartwells/Thompson is responsible for the operation and management of the Food Service Program and, therefore, ensures that the program is implemented and the quality of the food services are performed and maintained in conformance with the agreement with and specifications of Duval County School Board, and in compliance with the requirements of federal, state and local governmental agencies.

The last increase in meal prices was 2008-2009. Prior to last year, the last increase was 1994-1995. For the 2009-2010 school year, meal prices will remain $1.50 for elementary and $2.00 for middle and senior high. The budget for 2009-2010 projects a $500,000 surplus.

Source: DCPS Budget Special Revenue Fund -Food Service Statement, 2009-2010

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

$35,000,000

SALARIES EMPLOYEE BENEFITS

PURCHASED SERVICES

ENERGY MATERIALS AND

SUPPLIES

CAPITAL OUTLAY

OTHER EXPENSES

TRANSFERS OUT

DEBT SERVICE

FUND BALANCE

SPECIAL REVENUE FUND‐ FOOD SERVICEAppropriations$47,082,180

2008‐09 Actual 2009‐2010 Budget

Page 136 of 279

Financial Section

SPECIAL REVENUE FUND-FOOD SERVICE KEY POINTS OF INTEREST

• One hundred sixty one (161) finishing kitchens are maintained.

• Approximately forty percent (40%) of the district’s elementary school food is produced at the Nutrition Services Center, while it produces approximately thirty-three percent (33%) of the District’s food overall.

• Students pay $1.00 in elementary schools and $1.25 in secondary schools for breakfast while adults pay $2.00.

• For 2009-2010, lunches are $1.50 in elementary schools and $2.00 in secondary schools. Adults pay $3.00 for lunch.

• The total available funding for the food service operation is $47,082,180.

• The Duval County School Board outsourced its Food Service operation beginning in 1990. Effective the 2009-2010 fiscal year, Chartwells/Thompson was awarded a five-year contract with the Duval County Public Schools which must be renewed annually. The vendor for this contract was ARAMARK prior to this year.

• Approximately 12.1% ($5.7 million) of Food Service expenditures are for District salaries and benefits. Chartwells/Thompson labor is $12.4 million bringing the total cost for labor in the Food Service program to $18.1 million (38% of the estimated expenditures).

• Federal reimbursements account for 58% ($26.8 million) of the budgeted Food Service revenue.

FOOD SERVICE PROFILE

FOOD SERVICE STATISTICS

Number of Student Breakfasts Served Daily 25,500

Number of Student Lunches Served Daily 56,710

Number of Ala Cart Meal Equivalents (Daily) 14,890

Number of Feeding Centers 161

Central Kitchen 1

Non-Food Warehouse 1

Number of Satellite School Kitchens 161

Number of Self Contained Kitchens 0

Source: DCPS Approved Budget Special Revenue Fund-Food Service Statement, 2009-2010

Page 137 of 279

Financial Section

SPECIAL REVENUE FUND (410) FOOD SERVICE STATEMENT OF REVENUE & APPROPRIATIONS2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE

ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET (DECREASE)REVENUE

3200 FEDERAL THRU STATE:3260 NATIONAL SCHOOL LUNCH ACT...................................... $24,251,910 $25,184,997 $24,664,654 $26,549,247 $26,787,024 $24,560,441 ($2,226,583)3265 U.S.D.A. DONATED FOODS………………………………… $2,161,398 $785,959 $2,134,462 $904,412 $845,465 $2,612,837 $1,767,372

TOTAL FEDERAL................................................................ $26,413,308 $25,970,956 $26,799,116 $27,453,659 $27,632,489 $27,173,278 ($459,211)

3300 STATE:3337 STATE BREAKFAST SUPPLEMENT.................................. $435,806 $454,310 $0 $465,355 $465,355 $465,300 ($55)3338 STATE LUNCH SUPPLEMENT........................................... $386,973 $396,640 $0 $392,212 $392,212 $390,000 ($2,212)3377 SUMMER SCHOOL…………………………………………… $0 $0 $0 $0 $0 $0 $03399 STATE REIMBURSEMENT - HEALTH INSPECTIONS....... $17,219 $0 $851,940 $5,406 $5,406 $0 ($5,406)

TOTAL STATE..................................................................... $839,998 $850,950 $851,940 $862,973 $862,973 $855,300 ($7,673)

3400 LOCAL:3425 RENT.................................................................................... $0 $0 $0 $0 $0 $0 $03431 INTEREST EARNED............................................................ $65,092 $66,124 $100,000 $72,941 $72,941 $0 ($72,941)3450 FOOD SERVICES................................................................ $13,827,393 $14,564,168 $16,913,762 $15,046,170 $15,046,170 $17,783,523 $2,737,3533495 MISCELLANEOUS REVENUE………………………………… $1,078,399 $35,456 $199,500 $726,888 $726,888 $199,000 ($527,888)3497 REFUND PRIOR YEAR EXP………………………………… $12,117 $0 $0 $0 $0 $0 $03742 OTHER LOSS RECOVERY…………………………………… $0 $0 $0 $0 $0 $0 $0

TOTAL LOCAL..................................................................... $14,983,001 $14,665,748 $17,213,262 $15,845,999 $15,845,999 $17,982,523 $2,547,514

TOTAL REVENUE................................................................ $42,236,307 $41,487,654 $44,864,318 $44,162,631 $44,341,461 $46,011,101 $2,080,630

TRANSFERS:3600 FROM GENERAL FUND & TRUST & AGENCY.................. $109,170 $923,626 $0 $83,811 $83,811 $0 ($83,811)

APPOVED BUDGETDUVAL COUNTY SCHOOL BOARD

2009-2010

4700 RESERVES AND FUND BALANCES:RESERVE FOR ENCUMBRANCES.................................... $870,207 $100,667 $67,820 $67,820 $67,820 $68,461 $641RESERVE FOR INVENTORY.............................................. $670,948 $1,051,081 $1,035,637 $992,588 $992,588 $507,427 ($485,161)UNRESERVED FUND BALANCE........................................ $2,973,999 $633,583 $0 $99,160 $99,160 $495,191 $396,031

TOTAL BEGINNING FUND BALANCE................................ $4,515,154 $1,785,331 $1,103,457 $1,159,568 $1,159,568 $1,071,079 ($88,489)

TOTAL FUNDS AVAILABLE................................................ $46,860,631 $44,196,611 $45,967,775 $45,406,010 $45,584,840 $47,082,180 $1,497,340

APPROPRIATIONS100 SALARIES............................................................................ $4,284,113 $3,995,364 $4,141,091 $3,545,380 $3,543,563 $4,024,623 $481,060200 EMPLOYEE BENEFITS....................................................... $2,232,985 $1,936,860 $1,641,435 $1,687,327 $1,688,211 $1,712,352 $24,141300 PURCHASED SERVICES.................................................... $32,584,462 $33,608,968 $33,092,435 $34,180,307 $34,358,340 $35,810,401 $1,452,061400 ENERGY.............................................................................. $982,013 $1,082,869 $1,037,115 $1,256,075 $987,152 $1,077,897 $90,745500 MATERIALS AND SUPPLIES.............................................. $3,343,314 $2,200,914 $4,087,058 $2,482,789 $2,625,712 $2,630,704 $4,992600 CAPITAL OUTLAY............................................................... $1,094,248 $58,375 $167,377 $18,951 $18,950 $150,000 $131,050700 OTHER EXPENSES............................................................. $629,525 $153,694 $471,460 $566,705 $516,784 $525,980 $9,196

TOTAL APPROPRIATIONS................................................. $45,150,660 $43,037,044 $44,637,971 $43,737,534 $43,738,712 $45,931,957 $2,193,245

OTHER FINANCING USES: TRANSFERS:

9700 TRANSFERS OUT............................................................... $0 $0 $0 $675,888 $775,048 $0 ($775,048)

ENDING FUND BALANCES:920 RESERVE FOR ENCUMBRANCES.................................... $100,607 $67,820 $0 $67,820 $68,461 $0 ($68,461)973 RESERVE FOR INVENTORY.............................................. $1,201,392 $992,587 $1,035,637 $507,427 $507,427 $507,427 $0976 FUND BALANCE.................................................................. $407,972 $99,160 $294,167 $495,192 $495,192 $642,796 $147,604

TOTAL ENDING FUND BALANCE...................................... $1,709,971 $1,159,567 $1,329,804 $992,588 $1,071,080 $1,150,223 $79,143

TOTAL APPROPRIATIONS & END. FUND BALANCE....... $46,860,631 $44,196,611 $45,967,775 $45,406,010 $45,584,840 $47,082,180 $1,497,340

Page 138 of 279

Financial Section

PURCHASING/BIDS The purchase and payment for all food, supplies and services utilized in DCSB’s Food

Service Program are in accordance and compliance with the procurement criteria set forth in the purchasing code of DCSB. Such purchases are made exclusively for the benefit of DCSB and used solely in DCSB’s Food Service Program. Items are purchased through the Competitive Bid Process. Bid specifications are submitted by the Food Service Department to the Purchasing Department. State Board Rule, Florida Statutes, and Federal Law govern these activities.

After a free and open competitive process, the Duval County School Board (DCSB) selected Compass Group, USA (Chartwells/Thompson) to operate and manage its Food Service Program. The agreement between the Board and Chartwells/Thompson was effective July 1, 2009 and is in the first year of a five-year contract. As a part of the agreement, Chartwells/Thompson guarantees that the District’s food service fund shall net a minimum of $500,000.

The District controls its Food Service Program and designates representatives, to ensure the District rights and obligations are observed and carried out, several of which are the following:

• Ensure conformance with agreements with jurisdictional agencies, maintain health certification and compliance with federal, state and local regulations and reporting requirements;

• Ensure the quality of the food services through onsite visitations, approve prices to be charged for all meals, and establish an advisory board composed of parents, teachers and students to assist in menu planning;

• Maintain records and ensure that USDA donated foods received by DCSB are available for use by Chartwells/Thompson only to the benefit of the District Food Service Program, and to retain title and ownership of all USDA donated foods and all items purchased with DCPS funds or public funds.

Page 139 of 279

Financial Section

SPECIAL REVENUE FUND – FEDERAL (Entitlement Grants)


This section of the budget represents the funds the District receives from various federal agencies. To receive federal funds, projects must be approved by the School Board and the Department of Education or other governing agency.

Federal projects must be carefully monitored to make sure all expenditures are itemized in the approved budget and occur within the stipulated time period. Approximately 61% of all expenditures are for salaries and benefits.

An approved Indirect Cost Rate is established each year based on the percentage of District indirect expenditures in the General Fund for the preceding fiscal year. This percentage is applied to all expenditures (except capital outlay) and paid to the General Fund monthly to offset overhead. The approved rate for the 2008-2009 fiscal year was 4.78% with payments to General Fund of $2.0 million. The Department of Education has approved an Indirect Cost Rate of 4.95% or $2.9 million, for the 2009-2010 fiscal year.

$0

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

SALARIES BENEFITS PURCHASED SERVICES

ENERGY SERVICES

SUPPLIES CAPITAL OUTLAY

OTHER EXPENSES

TRANSFERS

SPECIAL REVENUE FUND ‐ FEDERALSTATEMENT OF APPROPRIATIONS

$109,580,475

2008‐2009 Actual 2009‐2010 Budget

Source: DCPS Budget Special Revenue Fund-Federal Statement, 2009-2010

Page 140 of 279

Financial Section

SPECIAL REVENUE FUNDS-FEDERAL DESIGNATED PURPOSE GRANT FUNDS 2009-2010 TITLE I, PART A, IMPROVING BASIC PROGRAMS OPERATED BY LOCAL EDUCATION AGENCIES The purpose of this federal grant program is to ensure that all children have a fair, equal and significant opportunity to obtain a high quality education and reach, at a minimum, proficiency on challenging State academic achievement standards and academic assessments. Funds are used to provide additional teachers, intervention and remedial services to educationally disadvantaged children in selected elementary, middle and charter schools. Services are provided at schools with high concentrations of children from low income families as determined by free and/or reduced lunch populations. TITLE I, PART F, COMPREHENSIVE SCHOOL REFORM DEMONSTRATION PROGRAM This grant provides financial incentives for schools to develop comprehensive school reforms based on scientifically based research and effective practices that include an emphasis on basic academics and parental involvement so that all children can meet challenging State academic content and academic achievement standards. TITLE II, PART A, TEACHER AND PRINCIPAL TRAINING AND RECRUITING FUND This grant provides funds to increase student academic achievement through strategies that improve teacher quality and to increase the number of highly qualified teachers in the classroom. Two previous federal grant programs, the Eisenhower Professional Development Grant and Class Size Reduction Grant have been eliminated with the passage of this legislation. TITLE III, PART A, ENGLISH LANGUAGE ACQUISITION, LANGUAGE ENHANCEMENT AND ACADEMIC ACHIEVEMENT These federal grant funds are to help ensure that children who are limited English proficient, including immigrant children and youth, attain English proficiency, develop high levels of academic attainment in English, and meet the same challenging State academic content and student academic achievement standards as all students are expected to meet. TITLE IV, PART A, SAFE AND DRUG FREE SCHOOLS The purpose of this federally funded grant is to support programs that prevent violence in and around schools; that prevent the illegal use of alcohol, tobacco and drugs; that involve parents and communities; and that are coordinated with related Federal, State, school, and community efforts and resources to foster a safe and drug-free learning environment that supports academic achievement. The funding amount is determined by student enrollment. TITLE V, PART A, LOCAL INNOVATIVE EDUCATION PROGRAMS Funds for this program are provided to support local education reform efforts that are consistent with and support statewide education reform efforts. Title V is a federal grant administered by the state. IDEA - TITLE VI - B Title VI-B is intended to assure that all children with disabilities are provided a free and appropriate education. The Individuals with Disabilities Education Act-IDEA (Public Law 94-142) authorizes federal aid to assist in the implementation of this mandate. Funding is based upon a non-duplicated count of students with disabilities aged 3 through 21 served as of December 1 of each year. The revenue projected is the estimated expenditure during fiscal year 2010.

Page 141 of 279

Financial Section

SPECIAL REVENUE FUNDS-FEDERAL DESIGNATED PURPOSE GRANT FUNDS 2009-2010 IDEA – PRESCHOOL INCENTIVE GRANT The state Department of Education has used Title VI-B discretionary funds to establish a Preschool Incentive Grant. These funds are derived from a December 1 count which provides a per pupil amount for students aged 3 – 5. These funds are used to support the program for Pre-K students with disabilities. This support includes intensive teacher training and the placement of program evaluators. MAGNET SCHOOLS ASSISTANCE PROGRAM The purpose of this federally funded grant is to support magnet schools in pursuit of the objectives of the No Child Left Behind Act and the district’s unitary policy. The program will focus on expanding the capacity to provide public school choice to students who attend overcrowded schools and to students who attend schools identified for improvement with student academic achievement standards. CARL D. PERKINS VOCATIONAL AND TECHNICAL EDUCATION GRANT Federal entitlement funds from the Carl Perkins grant are provided for local projects to extend and improve education programs leading to academic and occupational skill competencies required to work in a technologically advanced society. There is a priority for programs and services for special populations of students.

Page 142 of 279



SPECIAL REVENUE FUND (420) FEDERAL STATEMENT OF REVENUE2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE


3100 FEDERAL DIRECT: $0 $0 $0 $0 $0 $0 $03170 WORKFORCE INVESTMENT ACT…………… $0 $0 $0 $0 $0 $0 $0

3190 OTHER MISCELLANEOUS.............................. $5,581,362 $4,409,710 $11,402,961 $13,566,049 $10,221,242 $7,749,427 ($2,471,815)

TOTAL FEDERAL DIRECT............................... $5,581,362 $4,409,710 $11,402,961 $13,566,049 $10,221,242 $7,749,427 ($2,471,815)

3200 FEDERAL THRU STATE:

3201 VOCATIONAL EDUCATION ACTS.................. $1,399,247 $1,540,316 $733,916 $1,875,699 $1,367,935 $1,790,687 $422,751

3202 MEDICAID......................................................... $4,568,680 $2,301,126 $938,155 $4,585,981 $4,585,981 $0 ($4,585,981)

3220 JTPA................................................................. $0 $127,241 $27,759 $27,759 $11,732 $0 ($11,732)

3226 EISENHOWER MATH & SCIENCE......………… $7,121,516 $6,776,853 $7,617,762 $8,289,666 $5,245,688 $9,368,674 $4,122,985

3227 DRUG FREE SCHOOLS................................… $686,012 $578,795 $876,339 $1,008,833 $568,874 $670,676 $101,802

3230 IDEA ……………………………………………… $33,910,500 $30,290,297 $32,116,405 $32,918,552 $24,155,373 $39,209,927 $15,054,554

3240 ESEA, TITLE 1.................................................. $33,032,018 $29,106,631 $41,502,857 $55,115,343 $34,891,503 $45,728,270 $10,836,767

3270 ESEA, TITLE VI................................................ $0 $51,905 $0 $0 $0 $0 $0

3290 OTHER.............................................................. $5,184,798 $4,508,199 $3,847,169 $6,447,018 $4,451,384 $5,004,232 $552,848

TOTAL FEDERAL THRU STATE..................... $85,902,771 $75,281,363 $87,660,361 $110,268,850 $75,278,470 $101,772,466 $26,493,996

3400 REVENUE FROM LOCAL SOURCES:

3473 SCHOOL AGE CHILD CARE............................ $0 $0 $0 $0 $0 $0 $0

3490 MISCELLANEOUS LOCAL SOURCES............ $0 $0 $0 $0 $0 $0 $0

TOTAL OTHER SOURCES.............................. $0 $0 $0 $0 $0 $0 $0

3600 TRANSFERS3600 TRANSFERS:

3610 TRANSFER FROM GENERAL FUND.............. $84,176 $82,435 $82,187 $85,453 $77,944 $58,582 ($19,362)

TOTAL TRANSFERS....................................... $84,176 $82,435 $82,187 $85,453 $77,944 $58,582 ($19,362)

BEGINNING FUND BALANCE………………… $0 $0 $0 $0 $0 $0 $0

TOTAL REVENUE........................................... $91,568,309 $79,773,508 $99,145,509 $123,920,351 $85,577,656 $109,580,475 $24,002,819

Page 143 of 279



SPECIAL REVENUE FUND (420) FEDERAL STATEMENT OF APPROPRIATIONS2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010ACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED INCREASE



100 SALARIES...........................................................………… $40,614,902 $37,941,234 $44,834,910 $48,434,694 $36,630,169 $48,091,260 $11,461,091

200 EMPLOYEE BENEFITS......................................………… $13,381,443 $12,708,380 $17,218,180 $18,021,360 $11,897,416 $19,041,532 $7,144,116

300 PURCHASED SERVICES....................................………… $21,071,975 $19,387,772 $20,370,968 $26,794,911 $20,082,328 $25,338,611 $5,256,283

400 ENERGY SERVICES………………………………………… $50,632 $52,196 $14,919 $55,953 $42,153 $13,800 ($28,353)

500 MATERIALS AND SUPPLIES.................................……… $2,817,288 $2,798,273 $9,965,195 $15,654,401 $5,461,010 $11,553,183 $6,092,173

600 CAPITAL OUTLAY....................................................…… $5,770,614 $2,242,976 $2,050,021 $4,619,684 $3,102,067 $2,370,419 ($731,648)

700 OTHER EXPENSES...................................................…… $2,907,616 $2,258,771 $3,753,161 $4,425,949 $3,046,949 $3,171,670 $124,721

900 TRANSFERS...................................................…………… $4,953,839 $2,383,906 $938,155 $5,315,564 $5,315,564 $0 ($5,315,564)

TOTALS BY OBJECT...................................................... $91,568,309 $79,773,508 $99,145,509 $123,322,516 $85,577,656 $109,580,475 $24,002,819

APPROPRIATIONS BYFUNCTION CLASSIFICATIONS

5000 INSTRUCTION................................................................. $41,172,516 $35,300,575 $33,818,999 $49,221,842 $38,519,301 $36,364,061 ($2,155,240)

6100 PUPIL PERSONNEL SERVICES..................................... $17,232,364 $16,995,713 $22,206,481 $22,307,043 $13,436,686 $27,210,925 $13,774,239

6200 MEDIA SERVICES........................................................... $197,062 $32,322 $282,911 $107,994 $78,205 $286,786 $208,581

6300 CURRICULUM SERVICES.............................................. $9,760,968 $6,089,460 $11,384,054 $12,514,382 $8,504,255 $18,574,153 $10,069,898

6400 STAFF TRAINING............................................................ $10,783,969 $14,323,749 $22,649,667 $26,905,256 $15,521,889 $18,603,345 $3,081,456

6500 INSTRUCTION RELATED TECHNOLOGY……………… $0 $0 $0 $0 $0 $67,809 $67,809

7100 SCHOOL BOARD............................................................ $0 $0 $0 $0 $0 $0 $0

7200 GENERAL ADMINISTRATION........................................ $2,668,121 $2,031,985 $3,174,090 $3,683,875 $2,009,264 $2,911,413 $902,149

7300 SCHOOL ADMINISTRATION.......................................... $61,362 $7,281 $18,687 $58,520 $34,505 $44,373 $9,868

7400 FACILITIES ACQUISITION AND CONSTRUCTION....... $48,218 $11,213 $37,228 $122,128 $106,475 $511,224 $404,749

7500 FISCAL SERVICES.......................................................... $0 $0 $471,428 $188,991 $66,428 $2,276,168 $2,209,740

7600 FOOD SERVICES…………………………………………… $0 $0 $0 $0 $0 $0 $0

7700 CENTRAL SERVICES..................................................... $328,158 $327,736 $925,773 $1,117,909 $613,401 $553,435 ($59,966)

7800 PUPIL TRANSPORTATION............................................. $3,961,809 $1,955,070 $2,608,696 $930,564 $809,304 $1,656,661 $847,357

7900 OPERATION OF PLANT.................................................. $156,032 $158,309 $23 $35,316 $32,399 $149,353 $116,954

8100 MAINTENANCE OF PLANT............................................. $0 $0 $0 $0 $0 $0 $0

8200 ADMIN. TECHNOLOGY SERVICE………………………… $0 $0 $0 $0 $0 $0 $0

9100 COMMUNITY SERVICES................................................ $243,891 $156,189 $629,317 $813,132 $529,980 $370,769 ($159,211)

9200 PRINCIPAL AND INTEREST........................................... $0 $0 $0 $0 $0 $0 $0

SUBTOTAL...................................................................... $86,614,470 $77,389,602 $98,207,354 $118,006,952 $80,262,092 $109,580,475 $29,318,383

TRANSFERS:

9700 TRANSFERS OUT........................................................... $4,953,839 $2,383,906 $938,155 $5,315,564 $5,315,564 $0 ($5,315,564)

TOTAL BY FUNCTION.................................................... $91,568,309 $79,773,508 $99,145,509 $123,322,516 $85,577,656 $109,580,475 $24,002,819

Page 144 of 279

Financial Section

SPECIAL REVENUE FUND – State Fiscal Stabilization


This section of the budget represents the funds the District receives from various federal agencies. To receive federal funds, projects must be approved by the School Board and the Department of Education. These funds are a part of the ARRA stimulus package.


These funds are tied to Assurances, Principles and Strategies. One of the primary principles is to create and/or save jobs in an effort to stimulate the economy. The funds are for a period of two years and will not be received after that time period.

.

Source: DCPS Budget Special Revenue Fund-State Fiscal Stabilization Statement, 2009-2010

Page 145 of 279





3100 FEDERAL DIRECT: $0 $0 $0 $0 $0 $0 $03170 WORKFORCE INVESTMENT ACT……………… $0 $0 $0 $0 $0 $0 $0

3190 OTHER MISCELLANEOUS................................ $0 $0 $0 $0 $0 $0

TOTAL FEDERAL DIRECT................................. $0 $0 $0 $0 $0 $0 $0


3201 VOCATIONAL EDUCATION ACTS.................... $0 $0 $0 $0 $0 $0 $0

3202 MEDICAID........................................................... $0 $0 $0 $0 $0 $0 $0

3210 STATE FISCAL STABILIZATION FUNDS - K-12 $0 $0 $0 $0 $0 $43,666,932 $43,666,932

3211 STATE FISCAL STABILIATION FUNDS - WOR $0 $0 $0 $0 $0 $0 $0

3212 STATE FISCAL STABILIZATION FUNDS - VPK $0 $0 $0 $0 $0 $0 $0

3220 JTPA.................................................................... $0 $0 $0 $0 $0 $0 $0

3226 EISENHOWER MATH & SCIENCE......………… $0 $0 $0 $0 $0 $0 $0

3227 DRUG FREE SCHOOLS................................…… $0 $0 $0 $0 $0 $0 $0

3230 IDEA ………………………………………………… $0 $0 $0 $0 $0 $0 $0

3240 ESEA, TITLE 1.................................................... $0 $0 $0 $0 $0 $0 $0

3270 ESEA, TITLE VI................................................... $0 $0 $0 $0 $0 $0 $0

3290 OTHER................................................................ $0 $0 $0 $0 $0 $0 $0$0

TOTAL FEDERAL THRU STATE........................ $0 $0 $0 $0 $0 $43,666,932 $43,666,932


3473 SCHOOL AGE CHILD CARE.............................. $0 $0 $0 $0 $0 $0 $0

3490 MISCELLANEOUS LOCAL SOURCES.............. $0 $0 $0 $0 $0 $0 $0

TOTAL OTHER SOURCES............................... $0 $0 $0 $0 $0 $0 $0

3600 TRANSFERS:

3610 TRANSFER FROM GENERAL FUND................ $0 $0 $0 $0 $0 $0 $0

TOTAL TRANSFERS......................................... $0 $0 $0 $0 $0 $0 $0

BEGINNING FUND BALANCE…………………… $0 $0 $0 $0 $0 $0 $0

TOTAL REVENUE............................................. $0 $0 $0 $0 $0 $43,666,932 $43,666,932

Page 146 of 279






100 SALARIES...........................................................………… $0 $0 $0 $0 $0 $27,851,341 $27,851,341

200 EMPLOYEE BENEFITS......................................………… $0 $0 $0 $0 $0 $10,139,993 $10,139,993

300 PURCHASED SERVICES....................................………… $0 $0 $0 $0 $0 $25,000 $25,000

400 ENERGY SERVICES………………………………………… $0 $0 $0 $0 $0 $0 $0

500 MATERIALS AND SUPPLIES.................................……… $0 $0 $0 $0 $0 $5,650,598 $5,650,598

600 CAPITAL OUTLAY....................................................…… $0 $0 $0 $0 $0 $0 $0

700 OTHER EXPENSES...................................................…… $0 $0 $0 $0 $0 $0 $0

900 TRANSFERS...................................................…………… $0 $0 $0 $0 $0 $0 $0

TOTALS BY OBJECT...................................................... $0 $0 $0 $0 $0 $43,666,932 $43,666,932


5000 INSTRUCTION................................................................. $0 $0 $0 $0 $0 $34,034,637 $34,034,637

6100 PUPIL PERSONNEL SERVICES..................................... $0 $0 $0 $0 $0 $1,408,884 $1,408,884

6200 MEDIA SERVICES........................................................... $0 $0 $0 $0 $0 $1,587,420 $1,587,420

6300 CURRICULUM SERVICES.............................................. $0 $0 $0 $0 $0 $0 $0

6400 STAFF TRAINING............................................................ $0 $0 $0 $0 $0 $5,276,708 $5,276,708

6500 INSTRUCTION RELATED TECHNOLOGY……………… $0 $0 $0 $0 $0 $0 $0

7100 SCHOOL BOARD............................................................ $0 $0 $0 $0 $0 $0 $0

7200 GENERAL ADMINISTRATION........................................ $0 $0 $0 $0 $0 $115,406 $115,406

7300 SCHOOL ADMINISTRATION.......................................... $0 $0 $0 $0 $0 $1,218,877 $1,218,877

7400 FACILITIES ACQUISITION AND CONSTRUCTION....... $0 $0 $0 $0 $0 $0 $0

7500 FISCAL SERVICES.......................................................... $0 $0 $0 $0 $0 $0 $0

7600 FOOD SERVICES…………………………………………… $0 $0 $0 $0 $0 $0 $0

7700 CENTRAL SERVICES..................................................... $0 $0 $0 $0 $0 $0 $0

7800 PUPIL TRANSPORTATION............................................. $0 $0 $0 $0 $0 $0 $0

7900 OPERATION OF PLANT.................................................. $0 $0 $0 $0 $0 $0 $0


8200 ADMIN. TECHNOLOGY SERVICE………………………… $0 $0 $0 $0 $0 $25,000 $25,000

9100 COMMUNITY SERVICES................................................ $0 $0 $0 $0 $0 $0 $0


SUBTOTAL...................................................................... $0 $0 $0 $0 $0 $43,666,932 $43,666,932

TRANSFERS:

9700 TRANSFERS OUT........................................................... $0 $0 $0 $0 $0 $0 $0

TOTAL BY FUNCTION.................................................... $0 $0 $0 $0 $0 $43,666,932 $43,666,932

Page 147 of 279

Financial Section

SPECIAL REVENUE FUND – Targeted ARRA Stimulus


This section of the budget represents the funds the District receives from federal agencies for the American Recovery & Reinvestment Act (ARRA) to help stimulate the economy. To receive federal funds, projects must be approved by the School Board and the Department of Education.



Source: DCPS Budget Special Revenue Fund-Targeted ARRA Stimulus Statement, 2009-2010

Page 148 of 279






3190 OTHER MISCELLANEOUS.............................. $0 $0 $0 $0 $0 $0

TOTAL FEDERAL DIRECT............................... $0 $0 $0 $0 $0 $0 $0


3201 VOCATIONAL EDUCATION ACTS.................. $0 $0 $0 $0 $0 $0 $0

3202 MEDICAID......................................................... $0 $0 $0 $0 $0 $0 $0

3220 JTPA................................................................. $0 $0 $0 $0 $0 $0 $0


3227 DRUG FREE SCHOOLS................................… $0 $0 $0 $0 $0 $0 $0

3230 IDEA ……………………………………………… $0 $0 $0 $16,176,041 $194,356 $15,906,072 $15,711,716

3240 ESEA, TITLE 1.................................................. $0 $0 $0 $14,917,852 $0 $14,917,853 $14,917,853

3270 ESEA, TITLE VI................................................ $0 $0 $0 $0 $0 $0 $0

3290 OTHER.............................................................. $0 $0 $0 $0 $0 $0 $0$0

TOTAL FEDERAL THRU STATE..................... $0 $0 $0 $31,093,893 $194,356 $30,823,925 $30,629,569




TOTAL OTHER SOURCES.............................. $0 $0 $0 $0 $0 $0 $0

3600 TRANSFERS3600 TRANSFERS:

3610 TRANSFER FROM GENERAL FUND.............. $0 $0 $0 $0 $0 $0 $0

TOTAL TRANSFERS....................................... $0 $0 $0 $0 $0 $0 $0


TOTAL REVENUE........................................... $0 $0 $0 $31,093,893 $194,356 $30,823,925 $30,629,569

Page 149 of 279






100 SALARIES...........................................................………… $0 $0 $0 $15,740,458 $8,387 $15,832,143 $15,823,756

200 EMPLOYEE BENEFITS......................................………… $0 $0 $0 $5,580,500 $1,500 $5,691,866 $5,690,366

300 PURCHASED SERVICES....................................………… $0 $0 $0 $3,502,413 $12,501 $3,534,497 $3,521,996

400 ENERGY SERVICES………………………………………… $0 $0 $0 $0 $0 $40,000 $40,000

500 MATERIALS AND SUPPLIES.................................……… $0 $0 $0 $1,863,164 $57,768 $1,488,478 $1,430,710

600 CAPITAL OUTLAY....................................................…… $0 $0 $0 $3,294,399 $114,200 $3,123,982 $3,009,782

700 OTHER EXPENSES...................................................…… $0 $0 $0 $1,112,959 $0 $1,112,959 $1,112,959

900 TRANSFERS...................................................…………… $0 $0 $0 $0 $0 $0 $0

TOTALS BY OBJECT...................................................... $0 $0 $0 $31,093,893 $194,356 $30,823,925 $30,629,569


5000 INSTRUCTION................................................................. $0 $0 $0 $15,389,058 $99,625 $15,458,811 $15,359,186

6100 PUPIL PERSONNEL SERVICES..................................... $0 $0 $0 $3,293,729 $81,229 $3,347,174 $3,265,945

6200 MEDIA SERVICES........................................................... $0 $0 $0 $184,502 $0 $184,502 $184,502

6300 CURRICULUM SERVICES.............................................. $0 $0 $0 $2,302,523 $0 $1,996,341 $1,996,341

6400 STAFF TRAINING............................................................ $0 $0 $0 $8,955,002 $13,502 $8,868,018 $8,854,516

6500 INSTRUCTION RELATED TECHNOLOGY……………… $0 $0 $0 $56,120 $0 $56,120 $56,120

7100 SCHOOL BOARD............................................................ $0 $0 $0 $0 $0 $0 $0

7200 GENERAL ADMINISTRATION........................................ $0 $0 $0 $512,959 $0 $512,959 $512,959

7300 SCHOOL ADMINISTRATION.......................................... $0 $0 $0 $0 $0 $0 $0


7500 FISCAL SERVICES.......................................................... $0 $0 $0 $0 $0 $0 $0

7600 FOOD SERVICES…………………………………………… $0 $0 $0 $0 $0 $0 $0


7800 PUPIL TRANSPORTATION............................................. $0 $0 $0 $400,000 $0 $400,000 $400,000






SUBTOTAL...................................................................... $0 $0 $0 $31,093,893 $194,356 $30,823,925 $30,629,569

TRANSFERS:

9700 TRANSFERS OUT........................................................... $0 $0 $0 $0 $0

TOTAL BY FUNCTION.................................................... $0 $0 $0 $31,093,893 $194,356 $30,823,925 $30,629,569

Page 150 of 279

Financial Section

SPECIAL REVENUE FUND – Other ARRA Stimulus Funds


This section of the budget represents the funds the District receives from various federal agencies. To receive federal funds, projects must be approved by the School Board and the Department of Education. These funds are a part of the ARRA stimulus package.

Federal projects must be carefully monitored to make sure all expenditures are itemized in the approved budget and occur within the stipulated time period.


.

$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

SALARIES BENEFITS PURCHASED SERVICES

ENERGY SERVICES

SUPPLIES CAPITAL OUTLAY

OTHER EXPENSES

TRANSFERS

SPECIAL REVENUE FUND ‐ TARGETED ARRA STIMULUSSTATEMENT OF APPROPRIATIONS

$143,242

2008‐2009 Actual 2009‐2010 Budget

Source: DCPS Budget Special Revenue Fund-Other ARRA Funds Statement, 2009-2010

Page 151 of 279






3190 OTHER MISCELLANEOUS.............................. $0 $0 $0 $0 $0 $0 $0

TOTAL FEDERAL DIRECT............................... $0 $0 $0 $0 $0 $0 $0


3201 VOCATIONAL EDUCATION ACTS.................. $0 $0 $0 $0 $0 $0 $0

3202 MEDICAID......................................................... $0 $0 $0 $0 $0 $0 $0

3220 JTPA................................................................. $0 $0 $0 $0 $0 $0 $0


3227 DRUG FREE SCHOOLS................................… $0 $0 $0 $0 $0 $0 $0

3230 IDEA ……………………………………………… $0 $0 $0 $0 $0 $0 $0

3240 ESEA, TITLE 1.................................................. $0 $0 $0 $0 $0 $0 $0

3260 NATIONAL SCHOOL LUNCH ACT.................. $0 $0 $0 $0 $0 $41,854 $41,854

3270 ESEA, TITLE VI................................................ $0 $0 $0 $0 $0 $0 $0

3290 OTHER.............................................................. $0 $0 $0 $0 $0 $101,388 $101,388$0

TOTAL FEDERAL THRU STATE..................... $0 $0 $0 $0 $0 $143,242 $143,242




TOTAL OTHER SOURCES.............................. $0 $0 $0 $0 $0 $0 $0TOTAL OTHER SOURCES............................. $0 $0 $0 $0 $0 $0 $0

3600 TRANSFERS:

3610 TRANSFER FROM GENERAL FUND.............. $0 $0 $0 $0 $0 $0 $0

TOTAL TRANSFERS....................................... $0 $0 $0 $0 $0 $0 $0


TOTAL REVENUE........................................... $0 $0 $0 $0 $0 $143,242 $143,242

Page 152 of 279






100 SALARIES...........................................................………… $0 $0 $0 $0 $0 $0 $0

200 EMPLOYEE BENEFITS......................................………… $0 $0 $0 $0 $0 $0 $0

300 PURCHASED SERVICES....................................………… $0 $0 $0 $0 $0 $63,910 $63,910

400 ENERGY SERVICES………………………………………… $0 $0 $0 $0 $0 $0 $0

500 MATERIALS AND SUPPLIES.................................……… $0 $0 $0 $0 $0 $2,284 $2,284

600 CAPITAL OUTLAY....................................................…… $0 $0 $0 $0 $0 $76,919 $76,919

700 OTHER EXPENSES...................................................…… $0 $0 $0 $0 $0 $129 $129

900 TRANSFERS...................................................…………… $0 $0 $0 $0 $0 $0 $0

TOTALS BY OBJECT...................................................... $0 $0 $0 $0 $0 $143,242 $143,242


5000 INSTRUCTION................................................................. $0 $0 $0 $0 $0 $100,949 $100,949

6100 PUPIL PERSONNEL SERVICES..................................... $0 $0 $0 $0 $0 $0 $0

6200 MEDIA SERVICES........................................................... $0 $0 $0 $0 $0 $0 $0

6300 CURRICULUM SERVICES.............................................. $0 $0 $0 $0 $0 $0 $0

6400 STAFF TRAINING............................................................ $0 $0 $0 $0 $0 $0 $0

6500 INSTRUCTION RELATED TECHNOLOGY……………… $0 $0 $0 $0 $0 $0 $0

7100 SCHOOL BOARD............................................................ $0 $0 $0 $0 $0 $0 $0

7200 GENERAL ADMINISTRATION........................................ $0 $0 $0 $0 $0 $129 $129

7300 SCHOOL ADMINISTRATION.......................................... $0 $0 $0 $0 $0 $0 $0


7500 FISCAL SERVICES.......................................................... $0 $0 $0 $0 $0 $0 $0

7600 FOOD SERVICES…………………………………………… $0 $0 $0 $0 $0 $41,854 $41,854


7800 PUPIL TRANSPORTATION............................................. $0 $0 $0 $0 $0 $310 $310






SUBTOTAL...................................................................... $0 $0 $0 $0 $0 $143,242 $143,242

TRANSFERS:

9700 TRANSFERS OUT........................................................... $0 $0 $0 $0 $0

TOTAL BY FUNCTION.................................................... $0 $0 $0 $0 $0 $143,242 $143,242

Page 153 of 279

Financial Section

INTERNAL SERVICE FUND


State accounting procedures require the establishment of a special fund to account for expenditures in our self-insurance programs. A major part of these funds are budgeted in other accounts and transferred to this fund during the year. This has the effect of double counting the expense in both the governmental funds and the internal service funds.

This year's Internal Service Funds includes worker's compensation insurance, general liability and printing services, as it has in the past. In addition, this year’s budget includes for the first time, our self funded health insurance premiums.

WORKER’S COMPENSATION INSURANCE

Payment of all life, medical and casualty insurance claims during the year will be made from the Insurance Trust Fund. A surplus or deficit of retained earnings is the result of moving estimated claims liability from the general long term debt account group to be in compliance with Governmental Accounting Standards Board Statement 10.

PRINTING SERVICES

Printing Services provided to schools and departments are now accounted for in Internal Service fund.

HEALTH INSURANCE

Payment of all health claims will be made from the self funded health insurance fund as the district begins the third year of a self funded insurance program. Blue Cross Blue Shield will remain the insurer and bill the district for actual claims incurred.

Page 154 of 279

Financial Section

INTERNAL SERVICE FUNDS STATEMENT OF REVENUE & APPROPRIATIONS2009-2010 2009-2010 2009-2010

2006-2007 2007-2008 2008-2009 2008-2009 2008-2009 2009-2010 APPROVED APPROVED APPROVEDACTUAL ACTUAL APPROVED AMENDED ACTUAL APPROVED BUDGET BUDGET BUDGET

ACCOUNT DESCRIPTION RESULTS RESULTS BUDGET BUDGET RESULTS BUDGET WORK COMP HEALTH INS. PRINTING

REVENUE

LOCAL SOURCES:

3431

INTEREST ON INVESTMENTS FOR GENERAL LIABILITY, WORKERS' COMP........................................................................................ $1,625,243 $2,327,246 $920,000 $1,676,686 $1,849,776 $1,676,686 $887,873 $785,566 $3,247

3432 GAIN ON SALE OF INVESTMENTS ……………………………… $2,500 $0 $0 $0 $0 $0 $0 $0 $0

3433NET INCREASE (DECREASE) IN FAIR MARKET VALUE OF INVESTMENTS……………………………………………… $201,100 $3,100 $0 $0 $0 $0 $0 $0 $0

3480 OPERATING REVENUE ............................................................ $10,505,442 $97,454,621 $94,173,590 $100,794,001 $100,789,787 $101,388,474 $1,802,658 $98,181,290 $1,404,526

3490 MISC LOCAL REVENUE…………………………………………… $0 $704,656 $0 $4,963,518 $4,963,519 $4,967,846 $1,287,725 $3,680,121 $0

TOTAL LOCAL SOURCES......................................................... $12,334,285 $100,489,623 $95,093,590 $107,434,205 $107,603,082 $108,033,006 $3,978,256 $102,646,977 $1,407,773

TRANSFERS:3600 FROM GENERAL FUND…………………………………………… $0 $802,991 $0 $456,952 $456,952 $0 $0 $0 $0

BEGINNING FUND BALANCES:

4970 FUND BALANCE........................................................................ $25,317,787 $30,343,597 $51,697,122 $50,737,858 $50,737,858 $48,736,650 $25,927,975 $22,604,333 $204,342

TOTAL BEGINNING FUND BALANCE....................................... $25,317,787 $30,343,597 $51,697,122 $50,737,858 $50,737,858 $48,736,650 $25,927,975 $22,604,333 $204,342

TOTAL REVENUE AND BEGINNING FUND BALANCE............ $37,652,072 $131,636,211 $146,790,712 $158,629,015 $158,797,892 $156,769,656 $29,906,231 $125,251,310 $1,612,115

APPROPRIATIONS

100 SALARIES................................................................................... $286,722 $323,797 $631,485 $403,243 $403,243 $384,643 $0 $139,495 $245,148

200 EMPLOYEE BENEFITS.............................................................. $113,538 $110,270 $180,458 $135,068 $132,730 $139,242 $0 $50,498 $88,744

300 PURCHASED SERVICES.......................................................... $2,057,767 $8,376,963 $18,410,553 $17,219,237 $7,470,763 $9,811,990 $405,000 $8,241,520 $1,165,470

400 ENERGY SERVICES.................................................................. $0 $0 $0 $0 $0 $0 $0 $0 $0

500 MATERIALS AND SUPPLIES..................................................... $423,101 $240,665 $388,849 $264,843 $261,796 $111,253 $0 $0 $111,253

600 CAPITAL OUTLAY...................................................................... $535 $290 $1,500 $1,317 $1,317 $1,500 $0 $0 $1,500

700CLAIMS FOR GENERAL LIABILITY, WORKERS' COMPENSATION, HEALTH CARE EXPENSES................... $4,328,695 $71,654,368 $103,961,756 $108,520,558 $101,791,392 $116,561,341 $4,372,598 $112,188,743 $0

TOTAL APPROPRIATIONS........................................................ $7,210,358 $80,706,353 $123,574,601 $126,544,266 $110,061,241 $127,009,969 $4,777,598 $120,620,256 $1,612,115

TRANSFERS:910 TO GENERAL FUND.................................................................. $0 $192,000 $195,000 $195,000 $0 $0 $0 $0 $0

TOTAL TRANSFERS.................................................................. $0 $192,000 $195,000 $195,000 $0 $0 $0 $0 $0

ENDING FUND BALANCES:

970 FUND BALANCE........................................................................ $30,441,714 $50,737,858 $23,021,111 $31,889,749 $48,736,651 $29,759,687 $25,128,633 $4,631,054 $0

TOTAL ENDING FUND BALANCES.......................................... $30,441,714 $50,737,858 $23,021,111 $31,889,749 $48,736,651 $29,759,687 $25,128,633 $4,631,054 $0

TOTAL APPROPRIATIONS & ENDING FUND BALANCE........ $37,652,072 $131,636,211 $146,790,712 $158,629,015 $158,797,892 $156,769,656 $29,906,231 $125,251,310 $1,612,115

APPROVED BUDGETDUVAL COUNTY SCHOOL BOARD

2009-2010

Page 155 of 279

Financial Section

SCHOOL BUDGETS SCHOOL BUDGETS NARRATIVE Duval utilizes a decentralized budgeting system for schools known as school base budgeting which is based on a Weighted Full-Time Equivalent (WFTE) model (weighted for type of program the student is scheduled) where funding follows a student. This is how the state funds (Base Student Allocation x WFTE) and this is how the district funds by passing 83.5% of the State Base Student Allocation through to the schools. Budgets are decentralized in that dollars are allocated to schools and schools make their own staffing decisions by purchasing average salary positions that they have determined for their program(s). Staffing decisions made by schools are required to be in compliance with district directives, Southern Association of Colleges and Schools (SACs) for accreditation, School Improvement Plan, and Class Size Amendment IX guidelines. Schools also receive additional funding from the 16.5% that is held back at the district on the State Base Student Allocation. Examples of additional funding are school size add-on, exceptional student education add-on, and support services add-on. Special allocations and categorical funding for specific purposes from the state are allocated based on state requirements to the schools. Budgets are prepared in the spring for the next school year using Budget Preparation System (BPS) software screens. Schools are given two weeks to balance their budgets with assistance from their School Advisory Council (SAC) and Shared Decision Making Team at each school. The process is simple; it is the staffing decisions that are complex and difficult for each school. Schools start the process by budgeting non-discretionary expenditures such as custodial contract amounts, utilities, substitutes, and minimal supplies for comparability compliance. The next step is the most difficult and it comes down to class sizes (number of teachers) versus all of the other personnel in the school. Finally, if a school has discretionary funding available after staffing decisions, the school can budget discretionary item such as equipment, furniture, materials, and extra resources. No significant budget process or policy changes were made for 2008-09 school year. Budgets are adjusted in the new fiscal year for the actual number of students enrolled at the beginning of school. This is known as the Fall Count. The Fall Count count affords the district the opportunity to move teachers to where students are located when the shifting of students has occurred. A second adjustment for dollars, not staff, occurs in October when the district does its FTE count to the state. Budget guidelines are developed each year to provide information and guidance to principals. The school budgets contained are the operating funds of a school. The operating funds of a school include the General Fund dollars discussed above, with the addition of Federal Entitlements (Title I and IDEA) that have been added above the General Fund dollars to assure that supplanting has not occurred and that the District is meeting supplement not supplant Federal requirements. School budgets are presented in numerical order and aggregated in elementary, middle, high, other school and contracted/Charter school order. Also included is the overhead percentage for each school. Overhead is any appropriation that is not coded directly to the classroom. In other words, all non-5000 functions are considered overhead for the overhead percentage calculation.

Page 156 of 279

AGGREGATE APPROPRIATIONS BY TYPE OF SCHOOL

FOUR-YEAR COMPARISON

ORIGINAL BUDGET

SCHOOL TOTALS

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF 2009 to 2010 STAFF

TOTAL ELEMENTARY SCHOOL BUDGETS $334,596,072 5,805.81 $362,490,351 6,083.77 $378,509,563 6,099.69 $379,121,192 5,892.70 $379,724,325 5,792.70 $603,133 (100.00)

TOTAL MIDDLE SCHOOL BUDGETS $138,590,534 2,395.86 $140,385,105 2,265.23 $138,852,739 2,263.60 $139,977,075 2,202.10 $137,514,601 2,140.90 ($2,462,474) (61.20)

TOTAL HIGH SCHOOL BUDGETS $154,627,095 2,463.62 $162,073,106 2,452.97 $163,875,227 2,492.39 $167,374,178 2,464.92 $158,639,316 2,341.36 ($8,734,862) (123.56)

TOTAL OTHER SCHOOL BUDGETS $19,526,054 382.75 $20,986,837 381.46 $22,675,320 390.02 $23,707,829 393.79 $24,162,288 400.38 $454,459 6.59

TOTAL CONTRACT/CHARTER SCHOOL BUDGETS $20,255,015 0.96 $22,336,539 0.96 $26,586,470 0.96 $28,675,319 - $29,572,146 - $896,827 -

SCHOOL TOTALS $667,594,770 11,049.00 $708,271,938 11,184.39 $730,499,319 11,246.66 $738,855,593 10,953.51 $729,612,676 10,675.34 -$9,242,917 (278.17)

$735,613,913 $729,611,676


DIFFERENCE2006

(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)

20082007 2009 2010

Page 157 of 279

ELEMENTARY SCHOOL TOTALS

' 2006 2007 2008 2009 2010 DIFFERENCE

BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 61,435.99 61,726.60 60,803.59 60,350.32 60,081.32 (269.00)

Weighted FTE 71,498.35 71,500.67 69,939.67 68,328.90 68,747.55 418.65

TOTAL ELEMENTARY BUDGETS $334,596,072 5,805.81 $362,490,351 6,083.77 $378,509,563 6,099.69 $379,121,192 5,892.70 $379,724,325 5,792.70 $603,133 (100.00)

Overhead Percent 21.30% 21.65% 19.53% 20.10% 19.12%

**********************************************************************************************************************************************************************************************************************************

WEST RIVERSIDE ELEMENTARY

Fund Center 3012 ' 2006 2007 2008 2009 2010 DIFFERENCE


Unweighted FTE 391.88 383.31 344.22 347.23 313.14 (34.09)

Weighted FTE 510.48 503.82 407.55 398.60 360.31 (38.29)

TOTAL SCHOOL BUDGET $2,831,751 53.08 $2,942,146 45.39 $2,519,466 40.40 $2,566,856 40.40 $2,428,612 38.40 ($138,244) (2.00)


**********************************************************************************************************************************************************************************************************************************

LOLA M. CULVER ELEMENTARY



Unweighted FTE 252.28 263.32 235.82 - - -

Weighted FTE 335.59 344.09 314.39 - - -

TOTAL SCHOOL BUDGET $2,126,354 34.25 $2,302,888 33.88 $2,192,493 34.30 - -

Overhead Percent 31.60% 28.30% 32.11%

**********************************************************************************************************************************************************************************************************************************

BRENTWOOD ELEMENTARY



Unweighted FTE 207.56 287.01 335.68 399.99 402.54 2.55

Weighted FTE 224.74 309.16 366.87 437.00 441.00 4.00

TOTAL SCHOOL BUDGET $1,621,807 24.70 $2,260,863 32.80 $2,417,399 37.00 $2,654,832 39.60 $2,663,937 42.60 $9,105 3.00


**********************************************************************************************************************************************************************************************************************************

ORTEGA ELEMENTARY



Unweighted FTE 370.42 347.16 341.41 422.42 387.04 (35.38)

Weighted FTE 394.38 373.38 373.20 460.72 427.08 (33.64)

TOTAL SCHOOL BUDGET $1,805,346 30.16 $1,941,997 29.82 $2,050,734 32.20 $2,457,867 39.40 $2,457,728 38.40 ($139) (1.00)


**********************************************************************************************************************************************************************************************************************************

ELEMENTARY SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL

FIVE-YEAR COMPARISON

ORIGINAL BUDGET


Page 158 of 279



ORIGINAL BUDGET


CENTRAL RIVERSIDE ELEMENTARY



Unweighted FTE 370.31 387.38 399.48 382.10 392.04 9.94

Weighted FTE 396.43 405.78 424.55 410.40 425.26 14.86



**********************************************************************************************************************************************************************************************************************************

RUTH UPSON ELEMENTARY DIFFERENCE



Unweighted FTE 432.31 392.69 367.66 327.51 334.52 7.01

Weighted FTE 482.94 430.76 410.95 359.45 374.63 15.18



**********************************************************************************************************************************************************************************************************************************

FISHWEIR ELEMENTARY



Unweighted FTE 332.71 323.37 321.56 393.53 431.14 37.61

Weighted FTE 434.84 420.28 409.11 480.28 529.06 48.78



**********************************************************************************************************************************************************************************************************************************

ANNIE R. MORGAN ELEMENTARY



Unweighted FTE 381.08 410.09 449.34 393.53 375.82 (17.71)

Weighted FTE 441.70 472.29 517.70 443.91 414.71 (29.20)



**********************************************************************************************************************************************************************************************************************************

NORWOOD ELEMENTARY



Unweighted FTE 207.56 222.88 208.78 - - -

Weighted FTE 241.70 256.24 250.97 - - -

TOTAL SCHOOL BUDGET $1,553,826 27.68 $1,742,555 25.18 $1,755,713 27.40 - -


**********************************************************************************************************************************************************************************************************************************

Page 159 of 279



ORIGINAL BUDGET


LORETTO ELEMENTARY



Unweighted FTE 1,265.72 1,204.66 1,230.08 1,218.00 1,183.72 (34.28)

Weighted FTE 1,405.29 1,340.26 1,455.45 1,444.34 1,401.09 (43.25)



**********************************************************************************************************************************************************************************************************************************

HENRY F. KITE ELEMENTARY



Unweighted FTE 376.42 349.93 425.84 326.17 328.02 1.85

Weighted FTE 399.36 371.14 457.27 342.51 351.11 8.60



**********************************************************************************************************************************************************************************************************************************

DINSMORE ELEMENTARY



Unweighted FTE 478.77 528.11 575.58 634.68 515.68 (119.00)

Weighted FTE 518.76 565.39 626.31 681.00 566.64 (114.36)



**********************************************************************************************************************************************************************************************************************************

ARLINGTON ELEMENTARY



Unweighted FTE 313.28 312.62 289.50 283.77 285.18 1.41

Weighted FTE 377.10 355.95 332.17 312.36 316.77 4.41



**********************************************************************************************************************************************************************************************************************************

THOMAS JEFFERSON ELEMENTARY



Unweighted FTE 562.02 578.60 490.16 524.32 503.63 (20.69)

Weighted FTE 643.89 669.73 547.33 575.54 553.82 (21.72)



**********************************************************************************************************************************************************************************************************************************

Page 160 of 279



ORIGINAL BUDGET


WHITEHOUSE ELEMENTARY



Unweighted FTE 691.35 750.20 570.28 570.52 527.52 (43.00)

Weighted FTE 738.38 797.60 634.38 619.68 587.03 (32.65)



**********************************************************************************************************************************************************************************************************************************

WESCONNETT ELEMENTARY



Unweighted FTE 263.58 286.42 287.08 306.26 - (306.26)

Weighted FTE 283.68 302.93 314.17 335.17 - (335.17)

TOTAL SCHOOL BUDGET $1,466,101 23.05 $1,690,897 26.12 $1,836,357 27.40 $1,897,776 27.60 - ($1,897,776) (27.60)

Overhead Percent 25.88% 26.61% 24.50% 25.47%

**********************************************************************************************************************************************************************************************************************************

GARDEN CITY ELEMENTARY



Unweighted FTE 516.23 - 576.90 626.92 542.55 613.16 70.61

Weighted FTE 538.28 - 601.11 680.53 584.01 665.91 81.90



**********************************************************************************************************************************************************************************************************************************

HOGAN SPRING GLEN ELEMENTARY



Unweighted FTE 455.88 505.76 453.76 434.83 403.99 (30.84)

Weighted FTE 531.90 618.75 569.69 547.93 525.34 (22.59)



**********************************************************************************************************************************************************************************************************************************

ATLANTIC BEACH ELEMENTARY



Unweighted FTE 493.17 531.30 474.20 501.73 473.94 (27.79)

Weighted FTE 587.30 641.98 551.73 595.80 560.92 (34.88)



**********************************************************************************************************************************************************************************************************************************

Page 161 of 279



ORIGINAL BUDGET


VENETIA ELEMENTARY



Unweighted FTE 429.01 402.98 308.54 379.21 431.50 52.29

Weighted FTE 520.85 471.65 362.06 426.12 469.08 42.96



**********************************************************************************************************************************************************************************************************************************

NORTH SHORE ELEMENTARY



Unweighted FTE 388.32 397.00 403.04 921.52 1,114.88 193.36

Weighted FTE 445.14 458.85 467.81 1,048.73 1,269.11 220.38

TOTAL SCHOOL BUDGET $2,771,125 46.02 $2,953,603 48.44 $2,938,023 46.40 $6,042,714 90.40 $7,320,600 101.40 $1,277,886 11.00


**********************************************************************************************************************************************************************************************************************************

HENDRICKS AVENUE ELEMENTARY



Unweighted FTE 641.62 633.13 656.26 669.97 664.16 (5.81)

Weighted FTE 709.52 694.82 727.27 742.34 755.95 13.61

TOTAL SCHOOL BUDGET $2,974,131 47.17 $3,166,490 49.26 $3,472,689 52.96 $3,676,011 56.60 $3,680,277 55.10 $4,266 (1.50)


**********************************************************************************************************************************************************************************************************************************

SPRING PARK ELEMENTARY



Unweighted FTE 381.04 364.28 273.96 260.15 253.69 (6.46)

Weighted FTE 512.80 489.12 339.88 296.94 296.20 (0.74)



**********************************************************************************************************************************************************************************************************************************

JOHN LOVE ELEMENTARY



Unweighted FTE 243.06 248.00 271.08 249.01 213.58 (35.43)

Weighted FTE 275.17 288.59 311.49 278.74 237.65 (41.09)



**********************************************************************************************************************************************************************************************************************************

Page 162 of 279



ORIGINAL BUDGET


LAKE FOREST ELEMENTARY



Unweighted FTE 481.86 474.67 446.60 386.33 406.90 20.57

Weighted FTE 540.96 539.31 520.36 435.49 464.61 29.12



**********************************************************************************************************************************************************************************************************************************

SOUTHSIDE ESTATES ELEMENTARY



Unweighted FTE 643.26 642.54 569.74 539.90 500.74 (39.16)

Weighted FTE 880.26 846.52 694.44 664.00 638.01 (25.99)



**********************************************************************************************************************************************************************************************************************************

HYDE PARK ELEMENTARY



Unweighted FTE 504.05 459.22 477.90 444.14 476.06 31.92

Weighted FTE 587.66 522.72 542.47 480.84 528.25 47.41



**********************************************************************************************************************************************************************************************************************************

BILTMORE ELEMENTARY



Unweighted FTE 338.50 368.00 319.12 352.18 329.19 (22.99)

Weighted FTE 488.89 523.64 439.64 465.46 453.67 (11.79)



**********************************************************************************************************************************************************************************************************************************

RAMONA BOULEVARD ELEMENTARY



Unweighted FTE 575.18 564.42 551.66 491.85 479.32 (12.53)

Weighted FTE 635.01 617.23 615.65 530.21 516.91 (13.30)



**********************************************************************************************************************************************************************************************************************************

Page 163 of 279



ORIGINAL BUDGET


SAN PABLO ELEMENTARY



Unweighted FTE 470.07 480.68 474.62 463.58 473.66 10.08

Weighted FTE 553.10 562.25 550.42 509.35 524.03 14.68



**********************************************************************************************************************************************************************************************************************************

LOVE GROVE ELEMENTARY



Unweighted FTE 485.40 470.95 472.40 469.50 446.49 (23.01)

Weighted FTE 676.42 642.58 647.30 648.77 630.25 (18.52)



**********************************************************************************************************************************************************************************************************************************

SAN JOSE ELEMENTARY



Unweighted FTE 643.00 716.60 731.18 710.44 680.95 (29.49)

Weighted FTE 774.18 828.24 853.71 807.70 755.93 (51.77)



**********************************************************************************************************************************************************************************************************************************

BAYVIEW ELEMENTARY



Unweighted FTE 395.60 394.62 386.10 362.23 321.14 (41.09)

Weighted FTE 443.89 451.56 520.94 502.56 458.58 (43.98)



**********************************************************************************************************************************************************************************************************************************

LAKE LUCINA ELEMENTARY



Unweighted FTE 512.17 509.84 511.18 471.09 457.44 (13.65)

Weighted FTE 551.75 544.09 558.63 512.73 502.18 (10.55)



**********************************************************************************************************************************************************************************************************************************

Page 164 of 279



ORIGINAL BUDGET


ENGLEWOOD ELEMENTARY



Unweighted FTE 515.56 479.35 458.04 488.13 472.22 (15.91)

Weighted FTE 571.85 542.24 533.88 551.91 526.82 (25.09)

TOTAL SCHOOL BUDGET $2,651,050 42.62 $2,695,181 42.43 $2,898,350 44.80 $2,938,800 45.20 $2,927,377 45.30 ($11,423) 0.10


**********************************************************************************************************************************************************************************************************************************

JOHN C. STOCKTON ELEMENTARY



Unweighted FTE 495.60 500.13 546.98 540.97 458.86 (82.11)

Weighted FTE 535.60 544.77 598.18 589.35 514.15 (75.20)



**********************************************************************************************************************************************************************************************************************************

WOODLAND ACRES ELEMENTARY



Unweighted FTE 575.45 579.11 510.60 568.40 613.87 45.47

Weighted FTE 679.42 680.95 595.77 639.95 692.58 52.63



**********************************************************************************************************************************************************************************************************************************

SALLYE B. MATHIS ELEMENTARY



Unweighted FTE 306.00 319.10 229.00 280.68 323.76 43.08

Weighted FTE 417.73 433.91 277.02 369.90 442.78 72.88



**********************************************************************************************************************************************************************************************************************************

PINEDALE ELEMENTARY



Unweighted FTE 488.97 507.68 438.42 362.25 377.76 15.51

Weighted FTE 821.03 847.11 634.29 509.42 549.48 40.06



**********************************************************************************************************************************************************************************************************************************

Page 165 of 279



ORIGINAL BUDGET


WINDY HILL ELEMENTARY



Unweighted FTE 733.68 698.78 639.52 640.76 576.38 (64.38)

Weighted FTE 850.18 792.93 731.53 715.21 659.00 (56.21)



**********************************************************************************************************************************************************************************************************************************

RUTLEDGE PEARSON ELEMENTARY



Unweighted FTE 271.08 261.50 258.00 231.92 325.00 93.08

Weighted FTE 300.93 289.56 289.89 251.57 349.22 97.65



**********************************************************************************************************************************************************************************************************************************

CEDAR HILLS ELEMENTARY



Unweighted FTE 424.69 414.27 299.18 385.37 467.68 82.31

Weighted FTE 565.15 563.25 370.89 455.93 569.89 113.96



**********************************************************************************************************************************************************************************************************************************

TIMUCUAN ELEMENTARY



Unweighted FTE 692.48 723.80 728.84 691.79 641.20 (50.59)

Weighted FTE 816.29 846.32 845.46 769.76 720.28 (49.48)



**********************************************************************************************************************************************************************************************************************************

HIGHLANDS ELEMENTARY



Unweighted FTE 404.53 440.50 450.02 431.87 376.42 (55.45)

Weighted FTE 469.34 524.21 561.80 547.17 500.77 (46.40)



**********************************************************************************************************************************************************************************************************************************

Page 166 of 279



ORIGINAL BUDGET


LONG BRANCH ELEMENTARY



Unweighted FTE 275.50 287.00 301.04 273.63 196.50 (77.13)

Weighted FTE 305.21 322.80 347.04 294.26 213.56 (80.70)



**********************************************************************************************************************************************************************************************************************************

SADIE TILLIS ELEMENTARY



Unweighted FTE 430.31 449.80 493.36 515.98 466.32 (49.66)

Weighted FTE 470.79 493.55 543.28 555.25 507.41 (47.84)



**********************************************************************************************************************************************************************************************************************************

ST. CLAIR EVANS ACADEMY ELEMENTARY



Unweighted FTE 559.31 549.88 530.00 481.68 498.06 16.38

Weighted FTE 611.36 600.27 589.93 533.47 557.68 24.21



**********************************************************************************************************************************************************************************************************************************

SUSIE TOLBERT ELEMENTARY



Unweighted FTE 346.50 388.19 393.04 382.36 404.54 22.18

Weighted FTE 393.96 454.61 451.22 423.04 440.75 17.71



**********************************************************************************************************************************************************************************************************************************

J. ALLEN AXSON ELEMENTARY



Unweighted FTE 389.00 413.64 386.24 423.18 442.86 19.68

Weighted FTE 460.74 452.81 422.44 459.87 492.70 32.83



**********************************************************************************************************************************************************************************************************************************

Page 167 of 279



ORIGINAL BUDGET


CHAFFE ROAD ELEMENTARY



Unweighted FTE 494.00 576.20 631.07 54.87

Weighted FTE 563.32 666.47 749.84 83.37

TOTAL SCHOOL BUDGET $3,093,701 50.40 $3,305,096 53.00 $3,717,253 59.20 $412,157 6.20


**********************************************************************************************************************************************************************************************************************************

WEST JACKSONVILLE ELEMENTARY



Unweighted FTE 301.61 299.06 249.00 244.41 232.52 (11.89)

Weighted FTE 321.15 320.03 275.13 262.54 254.97 (7.57)



**********************************************************************************************************************************************************************************************************************************

JACKSONVILLE BEACH ELEMENTARY



Unweighted FTE 622.12 618.57 613.20 609.79 623.50 13.71

Weighted FTE 728.34 724.67 718.07 705.16 735.90 30.74



**********************************************************************************************************************************************************************************************************************************

R.L. BROWN ELEMENTARY



Unweighted FTE 633.73 683.49 680.76 652.74 610.70 (42.04)

Weighted FTE 700.66 754.62 747.78 702.46 668.12 (34.34)



**********************************************************************************************************************************************************************************************************************************

S.P. LIVINGSTON ELEMENTARY



Unweighted FTE 562.58 535.50 561.26 532.40 437.00 (95.40)

Weighted FTE 763.97 690.75 720.45 676.31 585.63 (90.68)



**********************************************************************************************************************************************************************************************************************************

Page 168 of 279



ORIGINAL BUDGET


NEW BERLIN K-8



Unweighted FTE - 549.75 711.54 891.65 983.36 91.71

Weighted FTE - 598.01 792.96 977.70 1,096.21 118.51

TOTAL SCHOOL BUDGET $2,737,341 46.80 $3,763,048 58.40 $4,631,417 71.10 $5,092,806 77.10 $461,389 6.00

Overhead Percent 26.54% 16.64% 12.85% 11.60%

**********************************************************************************************************************************************************************************************************************************

JOHN E. FORD K-8


Converted from ELEMENTARY to K-8 Sc BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF '2009 to 2010 STAFF

Unweighted FTE 975.92 927.50 852.58 805.21 788.32 (16.89)

Weighted FTE 1,101.91 1,053.94 994.29 932.59 914.77 (17.82)



**********************************************************************************************************************************************************************************************************************************

GEORGE WASHINGTON CARVER ELEMENTARY



Unweighted FTE 416.27 443.50 462.12 434.96 406.04 (28.92)

Weighted FTE 500.00 518.58 539.79 495.05 462.37 (32.68)



**********************************************************************************************************************************************************************************************************************************

PINE FOREST ELEMENTARY



Unweighted FTE 477.00 462.74 453.28 530.00 504.32 (25.68)

Weighted FTE 502.25 490.98 481.76 562.05 554.46 (7.59)

TOTAL SCHOOL BUDGET $2,322,050 34.74 $2,566,840 38.91 $2,718,205 39.90 $2,917,849 43.00 $2,917,881 42.20 $32 (0.80)


**********************************************************************************************************************************************************************************************************************************

BARTRAM SPRINGS ELEMENTARY



Unweighted FTE 496.11 496.11

Weighted FTE 554.90 554.90

TOTAL SCHOOL BUDGET $3,361,691 51.70 $3,361,691 51.70

Overhead Percent 16.60%

**********************************************************************************************************************************************************************************************************************************

Page 169 of 279



ORIGINAL BUDGET


R.V. DANIELS ELEMENTARY



Unweighted FTE 414.10 374.00 369.98 336.34 326.50 (9.84)

Weighted FTE 511.18 420.19 402.98 367.39 362.25 (5.14)



**********************************************************************************************************************************************************************************************************************************

RUFUS PAYNE ELEMENTARY



Unweighted FTE 385.02 397.04 368.00 340.00 403.38 63.38

Weighted FTE 449.79 449.53 407.22 367.75 435.39 67.64



**********************************************************************************************************************************************************************************************************************************

CARTER WOODSON ELEMENTARY



Unweighted FTE 514.46 534.34 486.06 412.24 429.35 17.11

Weighted FTE 636.33 648.64 597.12 502.92 541.19 38.27



**********************************************************************************************************************************************************************************************************************************

S.A. HULL ELEMENTARY



Unweighted FTE 304.15 295.00 331.56 317.47 322.66 5.19

Weighted FTE 339.31 326.80 367.84 342.10 357.56 15.46



**********************************************************************************************************************************************************************************************************************************

REYNOLDS LANE ELEMENTARY



Unweighted FTE 380.41 362.92 399.96 376.68 345.50 (31.18)

Weighted FTE 467.19 454.49 490.85 441.02 415.48 (25.54)



**********************************************************************************************************************************************************************************************************************************

Page 170 of 279



ORIGINAL BUDGET


KINGS TRAIL ELEMENTARY



Unweighted FTE 454.84 490.94 477.76 383.21 464.56 81.35

Weighted FTE 539.37 578.65 549.20 420.30 508.21 87.91



**********************************************************************************************************************************************************************************************************************************

PICKETT ELEMENTARY



Unweighted FTE 249.54 259.06 280.58 254.11 219.04 (35.07)

Weighted FTE 283.62 287.92 322.01 283.50 246.87 (36.63)



**********************************************************************************************************************************************************************************************************************************

BROOKVIEW ELEMENTARY



Unweighted FTE 823.05 764.52 778.18 763.66 812.07 48.41

Weighted FTE 946.05 877.91 907.62 835.02 895.25 60.23



**********************************************************************************************************************************************************************************************************************************

PARKWOOD HEIGHTS ELEMENTARY



Unweighted FTE 534.55 528.83 512.42 526.10 526.30 0.20

Weighted FTE 591.37 575.40 570.78 564.39 573.20 8.81

TOTAL SCHOOL BUDGET $2,641,298 42.70 $2,763,766 44.16 $2,889,737 45.00 $2,874,931 43.30 $2,880,862 43.30 $5,931


**********************************************************************************************************************************************************************************************************************************

HOLIDAY HILL ELEMENTARY



Unweighted FTE 557.84 583.70 620.08 677.71 648.28 (29.43)

Weighted FTE 754.23 774.45 798.84 845.07 855.63 10.56



**********************************************************************************************************************************************************************************************************************************

Page 171 of 279



ORIGINAL BUDGET


OAK HILL ELEMENTARY



Unweighted FTE 490.52 498.20 528.56 470.38 662.25 191.87

Weighted FTE 524.91 538.39 704.71 628.92 842.87 213.95

TOTAL SCHOOL BUDGET $2,775,463 48.50 $3,060,377 52.47 $3,722,466 67.80 $3,534,829 56.70 $4,590,430 65.80 $1,055,601 9.10


**********************************************************************************************************************************************************************************************************************************

HYDE GROVE ELEMENTARY



Unweighted FTE 596.12 586.50 547.84 525.39 460.19 (65.20)

Weighted FTE 693.75 696.21 643.48 624.64 547.97 (76.67)



**********************************************************************************************************************************************************************************************************************************

JUSTINA ROAD ELEMENTARY



Unweighted FTE 332.13 323.78 373.64 305.33 300.18 (5.15)

Weighted FTE 368.34 372.62 427.74 345.08 347.19 2.11



**********************************************************************************************************************************************************************************************************************************

DON BREWER ELEMENTARY



Unweighted FTE 589.05 609.70 574.84 523.54 576.62 53.08

Weighted FTE 666.80 693.93 663.95 579.94 637.91 57.97



**********************************************************************************************************************************************************************************************************************************

SAN MATEO ELEMENTARY



Unweighted FTE 702.47 679.02 641.64 703.52 739.15 35.63

Weighted FTE 755.90 731.10 690.75 755.85 794.55 38.70



**********************************************************************************************************************************************************************************************************************************

Page 172 of 279



ORIGINAL BUDGET


MARTIN LUTHER KING, JR. ELEMENTARY



Unweighted FTE 625.02 546.51 479.68 533.68 435.00 (98.68)

Weighted FTE 673.40 586.46 525.82 578.85 479.56 (99.29)



**********************************************************************************************************************************************************************************************************************************

NORMANDY VILLAGE ELEMENTARY



Unweighted FTE 624.12 602.18 648.34 624.14 592.16 (31.98)

Weighted FTE 703.22 679.93 739.10 698.87 669.40 (29.47)



**********************************************************************************************************************************************************************************************************************************

GREENFIELD ELEMENTARY



Unweighted FTE 524.73 548.02 556.90 511.15 557.76 46.61

Weighted FTE 660.80 698.01 696.37 653.99 705.86 51.87



**********************************************************************************************************************************************************************************************************************************

SEABREEZE ELEMENTARY



Unweighted FTE 557.09 560.48 542.10 561.77 547.33 (14.44)

Weighted FTE 646.83 642.05 634.08 631.22 621.05 (10.17)



**********************************************************************************************************************************************************************************************************************************

CRYSTAL SPRINGS ELEMENTARY



Unweighted FTE 1,312.06 1,350.61 1,192.70 1,203.68 1,203.27 (0.41)

Weighted FTE 1,477.97 1,520.17 1,391.07 1,403.62 1,406.61 2.99



**********************************************************************************************************************************************************************************************************************************

Page 173 of 279



ORIGINAL BUDGET


MAYPORT ELEMENTARY



Unweighted FTE 753.94 675.01 568.24 395.54 356.10 (39.44)

Weighted FTE 862.01 770.39 645.74 444.10 399.98 (44.12)



**********************************************************************************************************************************************************************************************************************************

MERRILL ROAD ELEMENTARY



Unweighted FTE 662.82 544.41 552.30 541.04 612.86 71.82

Weighted FTE 828.74 670.82 686.34 647.16 723.75 76.59



**********************************************************************************************************************************************************************************************************************************

JACKSONVILLE HEIGHTS ELEMENTARY



Unweighted FTE 877.51 880.45 924.40 958.67 873.08 (85.59)

Weighted FTE 990.51 972.02 1,051.33 1,075.24 992.10 (83.14)



**********************************************************************************************************************************************************************************************************************************

BEAUCLERC ELEMENTARY



Unweighted FTE 1,338.33 1,273.94 1,253.42 1,264.68 1,192.62 (72.06)

Weighted FTE 1,452.59 1,398.64 1,389.73 1,385.31 1,328.39 (56.92)



**********************************************************************************************************************************************************************************************************************************

KERNAN TRAIL ELEMENTARY



Unweighted FTE 801.41 788.21 777.08 757.49 796.51 39.02

Weighted FTE 1,004.99 930.83 936.85 904.31 962.64 58.33



**********************************************************************************************************************************************************************************************************************************

Page 174 of 279



ORIGINAL BUDGET


CHIMNEY LAKES ELEMENTARY



Unweighted FTE 1,137.60 1,158.16 1,096.08 1,117.96 1,154.70 36.74

Weighted FTE 1,243.14 1,277.56 1,216.63 1,228.19 1,289.47 61.28



**********************************************************************************************************************************************************************************************************************************

LONE STAR ELEMENTARY



Unweighted FTE 817.80 765.18 802.88 742.00 687.27 (54.73)

Weighted FTE 958.53 878.10 908.34 834.39 797.89 (36.50)



**********************************************************************************************************************************************************************************************************************************

STONEWALL JACKSON ELEMENTARY



Unweighted FTE 337.62 329.94 327.56 282.28 331.34 49.06

Weighted FTE 384.15 371.29 378.12 304.03 366.24 62.21



**********************************************************************************************************************************************************************************************************************************

FORT CAROLINE ELEMENTARY



Unweighted FTE 734.76 723.76 743.76 733.17 687.23 (45.94)

Weighted FTE 833.69 820.02 846.81 797.69 769.17 (28.52)



**********************************************************************************************************************************************************************************************************************************

MAMIE AGNES JONES ELEMENTARY



Unweighted FTE 391.28 354.22 379.28 323.37 419.70 96.33

Weighted FTE 454.67 419.71 439.93 362.00 474.40 112.40



**********************************************************************************************************************************************************************************************************************************

Page 175 of 279



ORIGINAL BUDGET


SABAL PALM ELEMENTARY



Unweighted FTE 1,332.65 1,314.93 1,293.56 1,300.16 1,346.61 46.45

Weighted FTE 1,599.22 1,563.36 1,558.66 1,611.89 1,648.75 36.86



**********************************************************************************************************************************************************************************************************************************

ARLINGTON HEIGHTS ELEMENTARY



Unweighted FTE 555.47 575.40 602.22 593.74 524.44 (69.30)

Weighted FTE 628.94 653.22 700.16 672.41 581.18 (91.23)



**********************************************************************************************************************************************************************************************************************************

LOUIS SHEFFIELD ELEMENTARY



Unweighted FTE 921.13 699.94 719.68 788.87 806.24 17.37

Weighted FTE 993.47 765.50 790.50 844.80 885.52 40.72



**********************************************************************************************************************************************************************************************************************************

GREGORY DRIVE ELEMENTARY



Unweighted FTE 662.51 725.83 768.22 793.72 683.36 (110.36)

Weighted FTE 714.73 779.24 850.12 866.08 748.94 (117.14)



**********************************************************************************************************************************************************************************************************************************

CROWN POINT ELEMENTARY



Unweighted FTE 1,278.56 1,311.22 1,277.64 1,197.48 1,194.74 (2.74)

Weighted FTE 1,499.15 1,543.63 1,487.45 1,387.26 1,346.08 (41.18)



**********************************************************************************************************************************************************************************************************************************

Page 176 of 279



ORIGINAL BUDGET


NEPTUNE BEACH ELEMENTARY



Unweighted FTE 995.43 1,007.86 984.10 910.98 968.79 57.81

Weighted FTE 1,257.30 1,288.31 1,273.16 1,182.19 1,263.89 81.70



**********************************************************************************************************************************************************************************************************************************

JOSEPH FINEGAN ELEMENTARY



Unweighted FTE 496.54 471.55 489.86 404.78 407.66 2.88

Weighted FTE 633.37 567.75 573.10 452.40 450.46 (1.94)



**********************************************************************************************************************************************************************************************************************************

GREENLAND PINES ELEMENTARY



Unweighted FTE 1,024.20 1,075.95 1,188.04 1,287.84 878.45 (409.39)

Weighted FTE 1,160.83 1,220.01 1,338.83 1,476.42 991.43 (484.99)

TOTAL SCHOOL BUDGET $4,590,472 75.88 $5,514,941 89.77 $6,091,594 94.80 $7,099,535 109.70 $4,897,966 71.30 ($2,201,569) (38.40)


**********************************************************************************************************************************************************************************************************************************

PINE ESTATES ELEMENTARY



Unweighted FTE 306.00 287.30 395.94 370.23 357.24 (12.99)

Weighted FTE 336.26 318.68 428.85 400.94 391.98 (8.96)

TOTAL SCHOOL BUDGET $2,019,635 32.60 $2,086,194 33.24 $2,413,938 37.70 $2,424,448 35.20 $2,412,473 37.20 ($11,975) 2.00


**********************************************************************************************************************************************************************************************************************************

TWIN LAKES ACADEMY ELEMENTARY



Unweighted FTE 1,225.32 1,072.16 1,098.28 1,155.93 1,174.43 18.50

Weighted FTE 1,335.84 1,188.07 1,243.82 1,280.94 1,327.50 46.56



**********************************************************************************************************************************************************************************************************************************

Page 177 of 279



ORIGINAL BUDGET


ENTERPRISE ELEMENTARY



Unweighted FTE 994.56 1,027.38 1,083.44 1,107.81 747.63 (360.18)

Weighted FTE 1,155.85 1,191.44 1,241.10 1,244.01 850.07 (393.94)



**********************************************************************************************************************************************************************************************************************************

ALIMACANI ELEMENTARY



Unweighted FTE 1,152.65 1,113.02 1,079.56 1,043.20 988.57 (54.63)

Weighted FTE 1,339.64 1,301.60 1,242.88 1,190.61 1,142.95 (47.66)



**********************************************************************************************************************************************************************************************************************************

MANDARIN OAKS ELEMENTARY



Unweighted FTE 1,225.00 1,243.35 1,155.16 1,128.36 1,161.77 33.41

Weighted FTE 1,612.02 1,600.30 1,484.35 1,432.60 1,485.05 52.45



**********************************************************************************************************************************************************************************************************************************

ANDREW ROBINSON ELEMENTARY



Unweighted FTE 513.85 616.86 805.04 847.84 774.04 (73.80)

Weighted FTE 576.86 683.74 881.06 935.18 873.73 (61.45)



**********************************************************************************************************************************************************************************************************************************

ABESS PARK ELEMENTARY



Unweighted FTE 903.47 897.23 781.12 760.12 733.04 (27.08)

Weighted FTE 1,017.54 1,042.65 926.58 905.62 901.78 (3.84)



**********************************************************************************************************************************************************************************************************************************

Page 178 of 279



ORIGINAL BUDGET


CHETS CREEK ELEMENTARY



Unweighted FTE 1,133.70 1,156.93 1,103.70 1,193.75 1,266.54 72.79

Weighted FTE 1,236.22 1,266.39 1,222.03 1,317.13 1,422.34 105.21



**********************************************************************************************************************************************************************************************************************************

BANK OF AMERICA ELEMENTARY



Unweighted FTE 204.95 173.31 177.72 195.17 195.82 0.65

Weighted FTE 213.50 185.09 192.07 210.86 217.08 6.22



**********************************************************************************************************************************************************************************************************************************

BISCAYNE ELEMENTARY



Unweighted FTE 572.16 630.41 547.56 578.09 560.77 (17.32)

Weighted FTE 673.91 737.26 630.30 675.82 661.70 (14.12)



**********************************************************************************************************************************************************************************************************************************

OCEANWAY ELEMENTARY



Unweighted FTE 720.94 635.86 590.18 645.58 626.14 (19.44)

Weighted FTE 840.12 739.52 670.70 708.55 695.34 (13.21)



**********************************************************************************************************************************************************************************************************************************

WESTVIEW ELEMENTARY



Unweighted FTE 558.00 558.00

Weighted FTE 667.82 667.82

TOTAL SCHOOL BUDGET $4,175,400 57.40 $4,175,400 57.40

Overhead Percent 20.75%

**********************************************************************************************************************************************************************************************************************************

Page 179 of 279

MIDDLE SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL


ORIGINAL BUDGET

MIDDLE SCHOOL TOTALS

' 2006 2007 2008 2009 2010 DIFFERENCE


Unweighted FTE 29,389.31 27,601.41 26,536.54 25,717.57 25,270.92 (446.65)

Weighted FTE 33,555.08 31,259.99 30,106.70 28,997.43 28,177.87 (819.56)

TOTAL MIDDLE SCHOOL BUDGETS $138,590,534 2,395.86 $140,385,105 2,265.23 $138,852,739 2,263.60 $139,977,075 2,202.10 $137,514,601 2,140.90 ($2,462,474) (61.20)


**************************************************************************************************************************************************************************************************************************************

KIRBY SMITH MIDDLE



Unweighted FTE 995.51 975.50 974.00 963.42 927.56 (35.86)

Weighted FTE 1,058.08 1,043.39 1,044.47 1,049.00 990.31 (58.69)



**************************************************************************************************************************************************************************************************************************************

LANDON MIDDLE



Unweighted FTE 841.33 586.92 556.76 550.00 660.00 110.00

Weighted FTE 941.86 644.79 615.22 601.81 718.51 116.70



**************************************************************************************************************************************************************************************************************************************

OCEANWAY MIDDLE



Unweighted FTE 1,287.50 1,171.50 1,178.60 1,207.20 1,242.01 34.81

Weighted FTE 1,422.06 1,275.51 1,307.20 1,312.92 1,317.95 5.03



**************************************************************************************************************************************************************************************************************************************

DUNCAN FLETCHER MIDDLE



Unweighted FTE 1,405.00 1,387.76 1,281.00 1,318.95 1,280.51 (38.44)

Weighted FTE 1,590.89 1,563.96 1,440.62 1,472.47 1,403.22 (69.25)



**************************************************************************************************************************************************************************************************************************************


Page 180 of 279



ORIGINAL BUDGET


ALFRED DUPONT MIDDLE



Unweighted FTE 1,156.50 1,065.79 950.04 947.06 868.42 (78.64)

Weighted FTE 1,499.83 1,290.77 1,109.98 1,108.12 975.05 (133.07)



**************************************************************************************************************************************************************************************************************************************

LAKE SHORE MIDDLE



Unweighted FTE 1,177.51 1,156.75 1,048.00 1,025.29 1,083.50 58.21

Weighted FTE 1,471.48 1,389.43 1,341.32 1,283.12 1,331.61 48.49



**************************************************************************************************************************************************************************************************************************************

PAXON MIDDLE



Unweighted FTE 796.76 843.43 826.30 786.23 693.06 (93.17)

Weighted FTE 1,112.25 1,139.57 1,058.15 971.39 850.19 (121.20)



**************************************************************************************************************************************************************************************************************************************

DARNELL-COOKMAN MIDDLE



Unweighted FTE 1,131.50 1,118.00 1,100.00 1,198.18 1,100.00 (98.18)

Weighted FTE 1,277.62 1,238.74 1,218.39 1,304.98 1,189.55 (115.43)



**************************************************************************************************************************************************************************************************************************************

MATTHEW GILBERT MIDDLE



Unweighted FTE 629.00 628.91 606.02 610.46 576.51 (33.95)

Weighted FTE 737.18 711.82 694.89 709.16 659.13 (50.03)



**************************************************************************************************************************************************************************************************************************************

Page 181 of 279



ORIGINAL BUDGET


JAMES WELDON JOHNSON MIDDLE



Unweighted FTE 1,138.00 1,102.50 1,098.00 1,069.87 1,100.01 30.14

Weighted FTE 1,277.39 1,244.53 1,235.30 1,214.29 1,220.57 6.28



**************************************************************************************************************************************************************************************************************************************

NORTHWESTERN MIDDLE



Unweighted FTE 897.00 780.04 759.76 528.79 465.50 (63.29)

Weighted FTE 999.26 874.50 871.59 617.75 515.02 (102.73)



**************************************************************************************************************************************************************************************************************************************

EUGENE BUTLER MIDDLE



Unweighted FTE 554.50 572.50 496.00 383.16 346.00 (37.16)

Weighted FTE 657.71 676.86 587.36 438.39 394.35 (44.04)



**************************************************************************************************************************************************************************************************************************************

J.E.B. STUART MIDDLE



Unweighted FTE 1,171.06 1,127.00 1,038.00 918.07 850.08 (67.99)

Weighted FTE 1,317.54 1,252.21 1,146.10 1,000.00 919.20 (80.80)



**************************************************************************************************************************************************************************************************************************************

SOUTHSIDE MIDDLE



Unweighted FTE 1,109.01 1,085.92 1,038.98 1,040.46 1,090.88 50.42

Weighted FTE 1,286.93 1,277.77 1,211.36 1,214.75 1,192.64 (22.11)



**************************************************************************************************************************************************************************************************************************************

Page 182 of 279



ORIGINAL BUDGET


RIBAULT MIDDLE



Unweighted FTE 635.82 650.58 684.90 623.81 596.00 (27.81)

Weighted FTE 767.45 782.81 834.84 750.98 714.49 (36.49)



**************************************************************************************************************************************************************************************************************************************

ARLINGTON MIDDLE



Unweighted FTE 898.01 821.50 893.08 900.26 876.51 (23.75)

Weighted FTE 996.96 938.15 1,067.53 1,062.33 1,015.29 (47.04)



**************************************************************************************************************************************************************************************************************************************

JEFFERSON DAVIS MIDDLE



Unweighted FTE 1,571.21 1,495.97 1,523.00 1,480.94 1,436.46 (44.48)

Weighted FTE 1,731.33 1,628.60 1,623.85 1,594.50 1,548.38 (46.12)



**************************************************************************************************************************************************************************************************************************************

JOSEPH STILWELL MIDDLE



Unweighted FTE 1,452.53 1,272.39 1,208.06 1,199.21 1,113.46 (85.75)

Weighted FTE 1,682.19 1,466.17 1,387.50 1,360.11 1,229.49 (130.62)



**************************************************************************************************************************************************************************************************************************************

FORT CAROLINE MIDDLE



Unweighted FTE 1,101.50 988.00 847.00 852.74 899.01 46.27

Weighted FTE 1,251.60 1,100.07 922.49 936.59 957.59 21.00



**************************************************************************************************************************************************************************************************************************************

Page 183 of 279



ORIGINAL BUDGET


HIGHLANDS MIDDLE



Unweighted FTE 1,006.64 1,113.40 1,177.86 1,157.76 935.51 (222.25)

Weighted FTE 1,091.18 1,199.62 1,278.04 1,240.43 1,005.81 (234.62)



**************************************************************************************************************************************************************************************************************************************

TWIN LAKES ACADEMY MIDDLE



Unweighted FTE 1,756.42 1,333.83 1,354.50 1,269.20 1,279.50 10.30

Weighted FTE 1,884.86 1,443.46 1,467.29 1,362.00 1,366.38 4.38



**************************************************************************************************************************************************************************************************************************************

MAYPORT MIDDLE



Unweighted FTE 897.81 782.96 720.00 682.01 692.00 9.99

Weighted FTE 1,033.11 885.95 808.02 782.15 777.09 (5.06)



**************************************************************************************************************************************************************************************************************************************

LANDMARK MIDDLE



Unweighted FTE 1,606.51 1,576.08 1,339.24 1,224.22 1,242.02 17.80

Weighted FTE 1,802.96 1,762.48 1,505.36 1,361.35 1,381.44 20.09



**************************************************************************************************************************************************************************************************************************************

MANDARIN MIDDLE



Unweighted FTE 1,708.93 1,640.42 1,571.96 1,548.62 1,621.62 73.00

Weighted FTE 1,926.13 1,827.57 1,746.53 1,726.13 1,863.95 137.82



**************************************************************************************************************************************************************************************************************************************

Page 184 of 279



ORIGINAL BUDGET


LAVILLA SCHOOL OF THE ARTS



Unweighted FTE 1,091.25 1,081.00 1,060.00 1,093.00 1,105.00 12.00

Weighted FTE 1,163.23 1,160.99 1,138.59 1,159.63 1,167.58 7.95



**************************************************************************************************************************************************************************************************************************************

KERNAN MIDDLE



Unweighted FTE 1,372.50 1,242.76 1,205.48 1,138.66 1,189.79 51.13

Weighted FTE 1,574.00 1,440.27 1,444.71 1,363.08 1,473.08 110.00



**************************************************************************************************************************************************************************************************************************************

Page 185 of 279

SENIOR HIGH SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL


ORIGINAL BUDGET

SENIOR HIGH TOTALS

' 2006 2007 2008 2009 2010 DIFFERENCE


Unweighted FTE 33,177.72 33,179.88 32,103.38 32,898.52 31,815.96 (1,082.56)

Weighted FTE 40,247.99 39,560.92 37,552.65 38,119.68 36,753.36 (1,366.32)

TOTAL SENIOR HIGH BUDGETS $154,627,095 2,463.62 $162,073,106 2,452.97 $163,875,227 2,492.39 $167,374,178 2,464.92 $158,639,316 2,341.36 ($8,734,862) (123.56)


************************************************************************************************************************************************************************************************************************************

ROBERT E. LEE SENIOR



Unweighted FTE 1,911.05 1,960.89 1,842.33 1,878.24 1,812.96 (65.28)

Weighted FTE 2,302.33 2,307.00 2,134.08 2,149.99 2,056.13 (93.86)

TOTAL SCHOOL BUDGET $8,257,973 131.24 $8,873,596 135.30 $8,681,006 131.24 $8,874,893 128.20 $8,741,117 128.20 ($133,776)


************************************************************************************************************************************************************************************************************************************

ANDREW JACKSON SENIOR



Unweighted FTE 1,511.51 1,615.12 1,550.50 1,479.16 1,233.35 (245.81)

Weighted FTE 1,859.62 1,965.34 1,825.34 1,726.17 1,416.29 (309.88)



************************************************************************************************************************************************************************************************************************************

BALDWIN MIDDLE-SENIOR



Unweighted FTE 930.99 1,031.77 1,034.89 1,201.24 1,156.94 (44.30)

Weighted FTE 1,034.17 1,139.96 1,136.78 1,321.05 1,262.42 (58.63)



************************************************************************************************************************************************************************************************************************************

PAXON SCHOOL OF ADVANCED STUDIES



Unweighted FTE 1,497.51 1,475.22 1,473.00 1,513.91 1,491.53 (22.38)

Weighted FTE 1,954.10 1,842.01 1,771.43 1,806.23 1,702.85 (103.38)



************************************************************************************************************************************************************************************************************************************


Page 186 of 279



ORIGINAL BUDGET


TERRY PARKER SENIOR



Unweighted FTE 2,028.74 1,937.15 1,812.60 1,806.44 1,767.46 (38.98)

Weighted FTE 2,523.07 2,420.61 2,243.02 2,182.13 2,133.32 (48.81)



************************************************************************************************************************************************************************************************************************************

ENGLEWOOD SENIOR



Unweighted FTE 2,039.80 2,010.61 1,889.64 1,865.55 1,724.08 (141.47)

Weighted FTE 2,528.37 2,461.44 2,238.79 2,193.11 2,024.97 (168.14)



************************************************************************************************************************************************************************************************************************************

RIBAULT SENIOR



Unweighted FTE 929.81 1,013.03 954.84 941.14 1,099.73 158.59

Weighted FTE 1,269.51 1,331.17 1,202.68 1,175.67 1,366.55 190.88



************************************************************************************************************************************************************************************************************************************

DOUGLAS ANDERSON SCHOOL OF THE ARTS



Unweighted FTE 1,053.50 1,030.41 1,035.14 1,011.00 1,202.99 191.99

Weighted FTE 1,202.55 1,159.52 1,135.54 1,106.70 1,334.15 227.45



************************************************************************************************************************************************************************************************************************************

STANTON COLLEGE PREPARATORY



Unweighted FTE 1,515.00 1,485.40 1,425.00 1,452.64 1,493.52 40.88

Weighted FTE 1,756.63 1,734.22 1,678.04 1,727.34 1,783.58 56.24



************************************************************************************************************************************************************************************************************************************

Page 187 of 279



ORIGINAL BUDGET


RAINES SENIOR



Unweighted FTE 1,376.65 1,388.63 1,325.58 1,163.41 1,078.61 (84.80)

Weighted FTE 1,682.36 1,649.29 1,552.74 1,346.21 1,239.26 (106.95)



************************************************************************************************************************************************************************************************************************************

DUNCAN FLETCHER SENIOR



Unweighted FTE 2,360.66 2,444.19 2,503.90 2,440.84 2,319.87 (120.97)

Weighted FTE 2,790.23 2,821.66 2,840.79 2,759.86 2,650.89 (108.97)



************************************************************************************************************************************************************************************************************************************

SAMUEL WOLFSON SENIOR



Unweighted FTE 1,984.11 1,850.12 1,836.22 1,893.46 1,843.86 (49.60)

Weighted FTE 2,349.93 2,158.92 2,098.33 2,141.98 2,078.69 (63.29)



************************************************************************************************************************************************************************************************************************************

SANDALWOOD SENIOR



Unweighted FTE 3,277.46 3,143.45 2,818.44 2,966.50 2,870.26 (96.24)

Weighted FTE 3,888.65 3,689.85 3,251.93 3,389.37 3,267.81 (121.56)



************************************************************************************************************************************************************************************************************************************

NATHAN B. FORREST SENIOR



Unweighted FTE 1,635.11 1,651.47 1,647.34 1,734.32 1,495.91 (238.41)

Weighted FTE 2,040.88 2,000.56 1,984.97 2,059.80 1,777.26 (282.54)



************************************************************************************************************************************************************************************************************************************

Page 188 of 279



ORIGINAL BUDGET


EDWARD H. WHITE SENIOR



Unweighted FTE 2,179.08 2,076.27 2,084.40 2,140.04 1,967.12 (172.92)

Weighted FTE 2,714.80 2,554.28 2,530.40 2,571.46 2,369.32 (202.14)



************************************************************************************************************************************************************************************************************************************

MANDARIN SENIOR



Unweighted FTE 2,850.12 2,892.26 2,810.36 2,863.98 2,951.00 87.02

Weighted FTE 3,323.27 3,337.76 3,163.00 3,185.35 3,283.87 98.52



************************************************************************************************************************************************************************************************************************************

FIRST COAST SENIOR



Unweighted FTE 2,075.20 2,259.65 2,135.58 2,414.06 2,185.57 (228.49)

Weighted FTE 2,591.73 2,705.38 2,506.67 2,815.62 2,624.14 (191.48)



************************************************************************************************************************************************************************************************************************************

FRANK H. PETERSON ACADEMY OF TECHNOLOGY



Unweighted FTE 1,240.41 1,230.38 1,190.70 1,182.34 1,171.22 (11.12)

Weighted FTE 1,488.02 1,455.43 1,400.56 1,363.87 1,314.45 (49.42)



************************************************************************************************************************************************************************************************************************************

A. PHILIP RANDOLPH ACADEMY OF TECHNOLOGY



Unweighted FTE 781.01 683.86 732.92 950.25 949.98 (0.27)

Weighted FTE 947.77 826.52 857.56 1,097.77 1,067.41 (30.36)



************************************************************************************************************************************************************************************************************************************

Page 189 of 279

OTHER SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOLFIVE-YEAR COMPARISON

ORIGINAL BUDGET

TOTAL OTHER SCHOOLS ' 2006 2007 2008 2009 2010 DIFFERENCE


Unweighted FTE 1,597.21 1,599.45 1,473.20 1,575.83 1,599.72 23.89 Weighted FTE 3,533.51 3,434.55 3,335.25 3,562.39 3,502.12 (60.27)

TOTAL OTHER SCHOOLS BUDGETS $19,526,054 382.75 $20,986,837 381.46 $22,675,320 390.02 $23,707,829 393.79 $24,162,288 400.38 $454,459 6.59

Overhead Percent 25.27% 21.04% 17.94% 17.94% 18.87%****************************************************************************************************************************************************************************************************************************************

MATTIE V. RUTHERFORD ALTERNATIVE CENTERFund Center 3006 ' 2006 2007 2008 2009 2010 DIFFERENCE


Unweighted FTE 190.71 206.70 176.00 198.00 177.75 (20.25) Weighted FTE 234.78 232.02 212.45 236.56 217.38 (19.18)



LACKAWANNA ALTERNATIVE CENTERFund Center 3010 ' 2006 2007 2008 2009 2010 DIFFERENCE


Unweighted FTE 129.77 113.50 115.20 - Weighted FTE 163.04 137.56 138.65 -

TOTAL SCHOOL BUDGET $828,684 14.00 $963,830 15.00 $1,005,749 13.00

Overhead Percent 45.00% 46.40% 42.88%****************************************************************************************************************************************************************************************************************************************

BEULAH BEAL PARENTS CENTERFund Center 3011 ' 2006 2007 2008 2009 2010 DIFFERENCE


Unweighted FTE 110.89 71.00 - Weighted FTE 138.32 81.71 -

TOTAL SCHOOL BUDGET $979,076 17.08 $880,534 13.00

Overhead Percent 36.59% 35.23%****************************************************************************************************************************************************************************************************************************************

GRAND PARK ALTERNATIVE CENTERFund Center 3014 ' 2006 2007 2008 2009 2010 DIFFERENCE






Page 190 of 279


ORIGINAL BUDGET(GENERAL FUND AND SPECIAL REVENUE FUND-FEDERAL)

PRE K DISABILITIES CENTERFund Center 3026 ' 2006 2007 2008 2009 2010 DIFFERENCE


Unweighted FTE 8.18 7.39 (0.79) Weighted FTE 20.52 19.15 (1.37)

TOTAL SCHOOL BUDGET $771,708 9.20 $669,914 7.00 ($101,794) (2.20)

Overhead Percent****************************************************************************************************************************************************************************************************************************************

MARINE SCIENCE CENTERFund Center 3032 ' 2006 2007 2008 2009 2010 DIFFERENCE



TOTAL SCHOOL BUDGET $373,207 5.00 $399,197 5.20 $400,996 5.00 $390,584 5.20 $376,242 5.00 ($14,342) (0.20)


GATEWAY NEW BEGINNINGSFund Center 3039 ' 2006 2007 2008 2009 2010 DIFFERENCE



TOTAL SCHOOL BUDGET $171,734 3.32 $165,816 2.32 $249,366 4.30 $225,130 2.00 $196,821 4.40 ($28,309) 2.40


DUVAL HALFWAY HOUSEFund Center 3041 ' 2006 2007 2008 2009 2010 DIFFERENCE


Unweighted FTE 26.00 23.00 23.00 23.12 24.02 0.90 Weighted FTE 32.50 30.55 28.54 30.79 26.57 (4.22)

TOTAL SCHOOL BUDGET $154,137 3.32 $159,519 3.32 $180,544 3.30 $216,593 3.80 $202,437 3.90 ($14,156) 0.10


IMPACT HALFWAY HOUSEFund Center 3043 ' 2006 2007 2008 2009 2010 DIFFERENCE


Unweighted FTE 23.01 23.50 18.00 14.50 21.50 7.00 Weighted FTE 31.03 31.46 20.37 18.18 25.43 7.25

TOTAL SCHOOL BUDGET $173,266 3.32 $179,100 3.32 $182,496 3.30 $180,491 2.88 $220,194 4.20 $39,703 1.32


Page 191 of 279



TIGER SUCCESS CENTERFund Center 3044 ' 2006 2007 2008 2009 2010 DIFFERENCE





DUVAL DETENTION CENTERFund Center 3049 ' 2006 2007 2008 2009 2010 DIFFERENCE


Unweighted FTE 103.34 129.39 108.00 119.41 139.64 20.23 Weighted FTE 140.10 173.47 112.99 165.56 164.41 (1.15)



MT. HERMAN EXCEPTIONAL STUDENT CENTERFund Center 3164 ' 2006 2007 2008 2009 2010 DIFFERENCE





PALM AVENUE EXCEPTIONALFund Center 3170 ' 2006 2007 2008 2009 2010 DIFFERENCE





PRE-TRIAL DETENTION CENTERFund Center 3176 ' 2006 2007 2008 2009 2010 DIFFERENCE





Page 192 of 279



HOSPITAL/HOMEBOUNDFund Center 3181 ' 2006 2007 2008 2009 2010 DIFFERENCE





HUBBARD HOUSE YOUTH CRISIS CENTERFund Center 3182 ' 2006 2007 2008 2009 2010 DIFFERENCE



TOTAL SCHOOL BUDGET $313,944 7.32 $324,699 7.32 $263,362 5.30 $283,695 4.99 $277,244 4.20 ($6,451) (0.79)


TEEN PARENT CENTERFund Center 3198 ' 2006 2007 2008 2009 2010 DIFFERENCE





ALDEN ROAD EXCEPTIONAL STUDENT CENTERFund Center 3252 ' 2006 2007 2008 2009 2010 DIFFERENCE


Unweighted FTE 191.77 213.56 214.76 224.95 222.09 (2.86) Weighted FTE 746.99 798.58 809.70 819.51 837.44 17.93



Page 193 of 279

CONTRACTED/CHARTER SCHOOLS - AGGREGATE APPROPRIATIONS BY SCHOOL


ORIGINAL BUDGET

TOTAL CONTRACT/CHARTER SCHOOLS

' 2006 2007 2008 2009 2010 DIFFERENCE


Unweighted FTE 3,194.71 3,239.86 3,853.21 3,965.40 4,510.40 545.00

Weighted FTE 4,956.62 4,759.58 5,790.52 6,144.10 6,727.25 583.15

TOTAL CONTRACT/CHARTER SCHOOL BUDGE $20,255,015 0.96 $22,336,539 0.96 $26,586,470 0.96 $28,675,319 - $29,572,146 - $896,827 -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************

JACKSONVILLE YOUTH CENTER



Unweighted FTE 40.00 19.50 19.00 19.00 10.07 (8.93)

Weighted FTE 46.92 25.16 24.20 26.18 12.92 (13.26)

TOTAL SCHOOL BUDGET $218,356 0.32 $186,489 0.32 $179,420 0.32 $163,315 $51,560 ($111,755) -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************

DROP BACK IN



Unweighted FTE 533.37 205.50 739.21 533.71

Weighted FTE 590.60 234.60 831.25 596.65

TOTAL SCHOOL BUDGET $1,813,161 $731,355 $3,130,385 $2,399,030 -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************

PACE CENTER FOR GIRLS



Unweighted FTE 82.00 79.05 89.00 83.67 79.19 (4.48)

Weighted FTE 88.88 86.04 95.05 90.98 87.73 (3.25)


Overhead Percent

*******************************************************************************************************************************************************************************************************************************************

SOS ACADEMY CHARTER



Unweighted FTE 309.00 264.58 241.00 212.53 255.32 42.79

Weighted FTE 322.19 277.97 256.24 225.96 267.50 41.54

TOTAL SCHOOL BUDGET $1,126,580 $1,039,716 $1,327,561 $1,204,635 $1,284,878 $80,243 -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************


Page 194 of 279



ORIGINAL BUDGET


HORIZONS UNLIMITED ACADEMY CHARTER



Unweighted FTE 70.00 - - - - -

Weighted FTE 70.00 - - - - -

TOTAL SCHOOL BUDGET $3,080 -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************

WAYMAN ACADEMY OF THE ARTS CHARTER



Unweighted FTE 368.00 332.05 389.00 427.50 309.00 (118.50)

Weighted FTE 391.85 351.21 415.76 466.10 332.07 (134.03)

TOTAL SCHOOL BUDGET $1,193,729 $1,549,261 $2,558,960 $2,453,379 $1,822,193 ($631,186) -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************

SOS ACADEMY HIGH SCHOOL CHARTER



Unweighted FTE 147.00 136.51 - - - -

Weighted FTE 174.18 156.09 - - - -

TOTAL SCHOOL BUDGET $675,454 $601,176 -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************

Page 195 of 279



ORIGINAL BUDGET


SOJOURNER TRUTH CHARTER



Unweighted FTE 94.51 117.46 -

Weighted FTE 121.46 145.31 -

TOTAL SCHOOL BUDGET $369,820 $572,158 -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************

SIA TECH CHARTER



Unweighted FTE 140.70 142.23 203.00 201.01 181.38 (19.63)

Weighted FTE 166.24 165.57 230.38 225.89 193.59 (32.30)

TOTAL SCHOOL BUDGET $506,278 $653,980 $1,182,430 $1,154,303 $795,229 ($359,074) -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************

PATHWAYS CHARTER



Unweighted FTE 149.00 112.10 112.78 0.68

Weighted FTE 162.41 126.28 124.01 (2.27)

TOTAL SCHOOL BUDGET $937,805 $868,725 $481,201 ($387,524) -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************

RIVER CITY SCIENCE ACADEMY



Unweighted FTE 171.76 268.60 96.84

Weighted FTE 180.08 284.92 104.84

TOTAL SCHOOL BUDGET $561,586 $1,126,049 $564,463 -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************

EAST JACKSONVILLE MARINE INSTITUTE



Unweighted FTE 85.50 80.99 61.00 58.33 56.00 (2.33)

Weighted FTE 111.75 104.65 68.03 76.22 75.33 (0.89)


Overhead Percent

*******************************************************************************************************************************************************************************************************************************************

MACKAY SCHOLARSHIPS



Unweighted FTE 1,858.00 2,067.49 2,168.84 2,474.00 2,498.85 24.85

Weighted FTE 3,463.15 3,447.58 3,947.85 4,491.81 4,517.93 26.12

TOTAL SCHOOL BUDGET $15,000,000 $16,520,675 $17,000,000 $19,989,777 $20,032,541 $42,764 -

Overhead Percent

*******************************************************************************************************************************************************************************************************************************************

Page 196 of 279

Financial Section

DEPARTMENT BUDGETS

DEPARTMENT BUDGETS NARRATIVE

The Department budgets are in division order and contain the resources necessary to support the day to day operations of the school system. The budgets shown are the operating funds of a department and are made up of General Fund dollars as well as Federal Entitlement (Title I and IDEA) when applicable. Appropriations are presented with three years of history.

Zero-based budgeting is used for all commitment items including personnel. The primary emphasis of zero-based budgeting means that all budget requests must be justified. All current positions must be evaluated as to their success in accomplishing the department’s improvement plan, goals of the District, and to the value-added to the organization. For contingency purposes in case of a fiscal crisis, a budgetary reduction plan by commitment item is submitted with detail on what would be the impact to the organization and any change in level of service of implemented.

In preparing Department budgets, emphasis is placed on industry standards that are common measurement goals within the Division’s area, the Council of Great City Schools findings, and best business practices of OPPAGA.

Page 197 of 279

AGGREGATE APPROPRIATIONS BY DIVISION


ORIGINAL BUDGET

DIVISION TOTALS


Executive $3,908,682 24.00 $3,739,034 21.00 $3,807,523 19.00 $2,800,019 18.00 $2,724,406 18.00 ($75,613)

Deputy Superintendent $72,414,713 578.44 $73,295,009 556.40 $86,380,033 558.80 $82,497,342 528.70 $81,030,575 491.10 ($1,466,767) (37.60)

Community Engagement $291,312 3.00 $567,342 5.00 $1,038,332 7.00 $1,059,523 11.00 $826,665 9.00 ($232,858) (2.00)

Support Operations $127,604,633 935.00 $136,824,003 897.00 $140,564,553 872.00 $129,469,082 844.25 $120,607,318 754.50 ($8,861,764) (89.75)

Human Resource Services $5,565,990 78.52 $5,478,093 71.00 $6,019,965 71.00 $5,902,913 72.00 $5,438,217 67.00 ($464,696) (5.00)

Admin Buildings $4,920,688 1.00 $4,709,424 1.00 $4,469,920 1.00 $3,943,482 1.00 $3,437,505 - ($505,977) (1.00)

DIVISION TOTALS $214,706,018 1,619.96 $224,612,905 1,551.40 $242,280,326 1,528.80 $225,672,361 1,474.95 $214,064,686 1,339.60 ($11,607,675) (135.35)


DIFFERENCE


2006 20082007 2009 2010

Page 198 of 279

EXECUTIVE DEPARTMENTS - AGGREGATE APPROPRIATIONS


ORIGINAL BUDGET

Executive Departments DIFFERENCE


Executive Departments' Operating Budget are made up of the following Departments:

1110 - School Board $2,678,300 10.00 2,545,766 9.00 2,600,070 9.00 1,814,936 10.00 1,757,822 10.00 (57,114)

1210 - Superintendent $481,951 4.00 577,395 3.00 635,760 3.00 549,507 2.00 551,602 2.00 2,095

1220 - Communications $592,032 8.00 $574,401 8.00 $571,693 7.00 $435,576 6.00 $414,982 6.00 (20,594)

1240 - Board Liaison $110,800 1.00 N/A N/A N/A N/A

2510 - Desegregation $45,599 1.00 41,472 1.00 N/A N/A N/A

TOTALS $3,908,682 24.00 $3,739,034 21.00 $3,807,523 19.00 $2,800,019 18.00 $2,724,406 18.00 (75,613)


2006 20082007 2009 2010

Page 199 of 279

DIVISION OF DEPUTY SUPERINTENDENT - AGGREGATE APPROPRIATIONSFIVE-YEAR COMPARISON

ORIGINAL BUDGET

Deputy Superintendent DIFFERENCEBUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF 2009 to 2010 STAFF

Deputy Superintendents' Operating Budget is made up of the following Departments:1600 - Chief of Staff $233,072 2.00 $249,663 2.00 $388,359 4.00 $607,730 4.00 $1,959,396 3.00 $1,351,666 (1.00)

1240 - Board Liaison $110,800 1.00 N/A N/A N/A N/A

1250 - Educational Technology $932,510 15.00 $936,484 14.00 N/A N/A N/A

1560 - Instructional Television $94,984 2.00 $95,542 2.00 $73,282 1.00 $69,710 1.00 $66,720 1.00 ($2,990)

1610 - Region I $341,018 4.00 N/A N/A N/A N/A

1611 - Region I Support $2,036,810 30.00 $1,768,153 24.00 $1,875,479 24.00 $1,933,913 23.00 $1,946,558 23.00 $12,645

1620 - Region II $395,136 4.00 N/A N/A N/A N/A

1621 - Region II Support $2,069,756 30.00 $1,665,320 23.00 $2,201,903 29.00 $2,398,930 28.00 $2,174,992 25.25 ($223,938) (2.75)

1622 - Athletics $444,532 2.00 $348,858 2.00 $345,239 2.00 $446,070 2.00 $479,103 2.00 $33,033

1630 - Region III $374,411 4.00 N/A N/A N/A N/A

1631 - Region III Support $2,177,752 31.00 $1,839,661 26.00 $1,456,179 18.00 $1,430,400 16.00 $1,284,559 15.00 ($145,841) (1.00)

1640 - Region IV $387,408 4.00 N/A N/A N/A N/A

1641 - Region IV Support $2,651,653 38.00 $2,416,982 32.00 $2,290,945 29.00 $2,352,456 28.00 $2,314,464 27.00 ($37,992) (1.00)

1650 - Region V $376,501 4.00 N/A N/A N/A N/A

1651 - Region V Support $2,485,281 33.00 $2,267,756 29.00 $2,629,870 32.00 $2,742,856 31.60 $2,490,869 29.00 ($251,987) (2.60)

1670 - Region VI $350,638 3.00 N/A N/A N/A N/A

1671 - Region VI Support $74,433 1.00 $59,470 1.00 N/A N/A N/A

1700 - Chief Academic Officer N/A N/A $603,254 5.00 $294,858 2.00 N/A ($294,858) (2.00)

1710 - Assoc Supt. Curriculum & Instruction $300,527 3.00 $593,385 5.00 $211,305 2.00 N/A $435,654 4.00 $435,654 4.00

1720 - Academic Programs $4,090,702 51.00 $5,490,694 41.80 $8,800,374 29.00 $1,052,725 12.00 $684,113 7.00 ($368,612) (5.00)

1725 - Guidance Services N/A N/A N/A N/A $18,835 $18,835

1730 - Leadership Instruction $169,046 2.00 N/A N/A $1,768,381 17.00 $2,869,601 12.00 $1,101,220 (5.00)

1740 - Vocational Education $1,351,356 15.00 $1,202,184 13.00 $1,513,685 15.00 $962,740 8.00 $917,296 8.00 ($45,444)

1770 - Planning & Development $221,337 3.00 $227,294 3.00 $355,229 4.00 $588,471 6.00 $446,771 4.00 ($141,700) (2.00)

1780 - Research & Evaluation $1,267,684 14.00 $1,018,789 11.00 $1,129,870 12.00 $1,072,385 11.00 $998,786 9.00 ($73,599) (2.00)

1790 - Instructional Research $1,352,327 10.00 $850,842 8.00 $903,095 8.00 $822,227 8.00 $794,034 8.00 ($28,193)

1810 - School Physician $134,749 1.00 $75,312 1.00 $55,668 1.00 $55,882 1.00 $55,882 1.00

1820 - Exceptional Student Education $5,911,131 91.00 $8,459,758 115.00 $9,037,973 121.10 $12,263,333 97.50 $10,915,943 82.00 ($1,347,390) (15.50)

1830 - Student Services $1,335,094 18.00 $1,326,511 16.00 $933,944 12.00 $950,847 11.00 $1,329,330 15.00 $378,483 4.00

1840 - School Student Services $2,746,573 40.00 $2,791,759 40.00 $1,798,967 33.00 $1,406,446 28.00 $1,396,854 27.00 ($9,592) (1.00)

1843 - Student Attendance N/A N/A $211,638 2.00 N/A N/A

1880 - Special Programs $273,278 4.00 $122,470 2.00 $134,455 2.00 $142,278 2.00 $142,903 2.00 $625

1883 - C & I Fiscal Management $10,518,863 5.00 $4,406,038 4.00 $7,082,059 2.00 $7,354,843 2.00 $10,756,935 2.00 $3,402,092

1910 - Student Activities $21,714 - $21,555 $21,305 N/A N/A

1930 - Hearing Officer $119,643 2.00 $127,847 2.00 $138,514 2.00 $563,353 7.00 $365,946 5.00 ($197,407) (2.00)

2110- Cluster - Middle Schools N/A $412,365 4.00 $502,863 4.00 $803,451 7.00 $570,402 5.00 ($233,049) (2.00)

2120 - Middle School Turnaround N/A N/A N/A N/A $245,160 2.00 $245,160 2.00

2210- Cluster - High School N/A $589,013 6.00 $2,263,418 10.00 $1,360,760 11.00 $1,275,823 10.00 ($84,937) (1.00)

2310- Cluster - Elementary N/A $389,646 4.00 $447,919 4.00 $793,461 7.00 $762,101 7.00 ($31,360)

2390 - Community Education Advertisement N/A N/A $20,000 $40,000 $20,000

2410- Cluster - Elementary N/A $385,667 4.00 $506,854 4.00 $787,405 7.00 $816,283 7.00 $28,878

2800 - Chief Office of Science & Math N/A N/A $1,563,401 8.00 $1,612,317 15.00 $1,521,631 15.00 ($90,686)

3171 - Graduation $90,343 - $90,343 $90,000 $120,000 $95,000 ($25,000)

3174 - Drivers Education $185,688 - $141,258 $128,845 $318,217 2.00 $323,408 2.00 $5,191

3175 - Tree Hill $132,200 - $132,200 $137,000 $68,575 $68,575

3178 - Jacksonville Zoo N/A N/A $52,000 $25,750 $25,750

3183 - Physical Therapy/Occupational Therap $21,803 1.00 $36,600 0.40 $1,714,232 $2,280,147 $2,457,298 $177,151

3184 - Vocational Equipment Repair $165,679 - $165,679 $50,000 N/A $50,000 $50,000

3187 - MOSH $172,135 - $172,135 $172,135 $86,068 $86,068

3189 - Health Education $1,040,451 15.00 $1,064,800 12.00 $717,318 8.00 $805,530 6.00 $989,136 6.00 $183,606

3193 - Project Edge $17,950 - $17,501 N/A N/A N/A

3195 - Television Services $326,782 - $309,537 - $315,524 - $315,524 - $299,752 ($15,772)

3271 - Guidance Services $33,278 1.00 $90,309 N/A $67,100 $57,000 ($10,100)

3272 - Pre-Kindergarten $295,000 3.00 $409,336 5.00 $87,337 1.00 N/A N/A

3277 - ESOL $804,486 14.00 $1,055,022 16.00 $1,140,003 18.00 $1,137,310 18.00 $1,023,318 16.00 ($113,992) (2.00)

3278 - Secondary LA & Reading $11,400 - $10,929 N/A $234,145 1.00 $99,361 1.00 ($134,784)

3281 - Art Resource $212,180 2.00 $187,687 2.00 $177,674 2.00 $50,769 0.20 $57,280 0.20 $6,511

3282 - Physical Education Resource $4,500 - $4,387 $120,855 $111,687 2.40 $106,731 1.20 ($4,956) (1.20)

3283 - Music Resource $367,741 0.20 $356,666 0.20 $160,822 0.20 $273,291 0.20 $276,888 0.80 $3,597 0.60

3286 - Social Studies $5,500 - $2,590 $1,660 N/A N/A

3287 - Speech Resource $1,000 - $1,000 $1,000 $46,307 0.80 $35,037 0.40 ($11,270) (0.40)

3289 - Vision Resource $152,240 3.00 $192,530 4.00 $834,586 4.00 $819,461 4.00 $76,075 1.00 ($743,386) (3.00)

3290 - Hearing Resource $2,450 - $138,140 $444,328 $540,245 $11,400 ($528,845)

3294 - Dropout Prevention $144,250 1.00 $66,837 $1,373,831 $1,421,319 $229,347 ($1,191,972)

3299 - Federal Itinerant N/A N/A N/A $12,000 $37,610 $25,610


2006 2008BUDGET STAFF

2007 2009 2010

Page 200 of 279

DIVISION OF DEPUTY SUPERINTENDENT - AGGREGATE APPROPRIATIONSFIVE-YEAR COMPARISON

ORIGINAL BUDGET

Deputy Superintendent DIFFERENCEBUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF 2009 to 2010 STAFF


2006 2008BUDGET STAFF

2007 2009 2010

3725 - SMART $357,223 4.00 $319,069 3.00 N/A N/A N/A

3728 - STAR $99,142 - $89,619 N/A N/A N/A

3729 - Starbase $90,966 2.00 $97,052 2.00 $128,815 2.00 $125,730 2.00 $108,056 2.00 ($17,674)

3741 - BEST $3,853,116 3.00 $244,081 $2,943,283 $1,059,184 $495,850 ($563,334)

3747 - Substance Abuse $138,888 - $142,236 $181,120 $215,837 $214,490 ($1,347)

3761 - GROW $42,826 - $35,717 N/A N/A N/A

3762 - Challenger Center $236,989 3.00 $202,279 2.00 $129,450 2.00 $222,142 2.00 $214,159 2.00 ($7,983)

3793 - Dropout Enhancement $1,983,186 4.00 $3,080,387 4.00 $2,163,682 4.00 $1,430,073 4.00 $647,477 4.00 ($782,596)

3797 - ISSP $40,357 - $39,373 $9,741 $39,779 $38,896 ($883)

3805 - Full Service Schools $235,765 - $315,857 $295,930 $331,731 1.00 $479,060 8.00 $147,329 7.00

3880 - Advanced Placement $5,250 - $5,118 N/A N/A N/A

3989 - JUEP $456,329 7.00 $438,220 6.00 $580,831 7.00 $570,710 7.00 $595,176 7.00 $24,466

4747 - Title I $12,175,426 19.24 $15,790,723 16.00 $15,160,685 16.00 $14,782,352 22.00 $13,438,245 25.00 ($1,344,107) 3.00

5610 - Professional Development $632,872 11.00 $1,020,016 17.00 $681,616 11.00 $1,173,963 15.00 $719,001 9.25 ($454,962) (5.75)

5620 - Schultz Center $1,689,367 18.00 $5,999,302 32.00 $4,292,735 34.50 $5,396,608 26.00 $5,199,279 24.00 ($197,329) (2.00)

5630 - Teacher Induction Program N/A N/A $1,226,287 15.00 $648,594 9.00 $1,183,710 14.00 $535,116 5.00

5650 - Educational Technology N/A N/A $996,618 15.00 $878,516 13.00 $986,248 10.00 $107,732 (3.00)

5640 - Inservice Cadre $839,236 - $691,456 $393,044 $230,450 $228,950 ($1,500)

TOTALS $72,414,713 578.44 $73,295,009 556.40 $86,380,033 558.80 $82,497,342 528.70 $81,030,575 491.10 ($1,466,767) (37.60)

In Fund Center 1883, initially some programs are budgeted at the district level. As data comes in from test scores, money isallocated to schools to meet needs from test score data. Program cost increases included Best, Exceptional Student Education,ESOL, Vocational and Truancy.

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EXECUTIVE DEPARTMENTS - AGGREGATE APPROPRIATIONSFIVE-YEAR COMPARISON

ORIGINAL BUDGET

Community Engagement DIFFERENCEBUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF 2009 to 2010 STAFF

Community Engagement (Formerly Chief of Staff) Departments' Operating Budget are made up of the following Departments:1500 - Chief of Staff $303,386 2.00 $87,002 1.00 ($216,384) (1.00)

1510 - Chief Community Engagement N/A $163,981 1.00 $303,519 2.00 $187,575 1.00 $149,229 1.00 ($38,346)

1511 - Development N/A $134,890 1.00 $197,563 1.00 $138,919 1.00 - ($138,919) (1.00)

1540 - College Board $212,144 1.00 $341,189 3.00 $184,078 2.00 ($157,111) (1.00)

1561 - Community Involvement $245,713 2.00 $226,999 2.00 $325,106 3.00 $391,840 4.00 $493,358 5.00 $101,518 1.00

2510 - Desegregation $45,599 1.00 $41,472 1.00 N/A N/A N/A

TOTALS $291,312 3.00 $567,342 5.00 $1,038,332 7.00 $1,059,523 11.00 $826,665 9.00 ($232,858) (2.00)


2006 20082007 2009 2010

Page 202 of 279

DIVISION OF SUPPORT OPERATIONS - AGGREGATE APPROPRIATIONSFIVE-YEAR COMPARISON

ORIGINAL BUDGET

Support Operations DIFFERENCEBUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF 2009 to 2010 STAFF

Support Operations' Operating Budget is made up of the following Departments:7210 - Assoc. Supt, Support Operations $598,005 2.00 $339,747 2.00 $342,861 3.00 $461,724 4.00 $416,655 3.00 ($45,069) (1.00)

7220 - Chief Operations Support Services N/A N/A $173,770 1.00 $174,749 1.00 $222,604 2.00 $47,855 1.00

1300 - Chief Financial Officer $350,747 2.00 $382,664 2.00 $401,227 2.00 $420,447 2.00 $215,924 1.00 ($204,523) (1.00)

1310 - Treasury $687,106 3.00 - N/A - N/A - $371,578 4.00 $371,578 4.00

1311 - Financial Training Services N/A N/A N/A N/A $233,642 3.00 $233,642 3.00

1320 - Property Management $4,146,726 96.00 $4,126,488 91.00 $4,277,809 87.00 $4,247,775 83.00 $3,798,299 70.00 ($449,476) (13.00)

1324 - Teacher Supply Depot $49,238 - $45,057 - $29,711 - $29,711 1.00 $29,489 1.00 ($222)

1330 - Budget $1,251,571 18.00 $1,246,589 17.00 $1,048,229 14.00 $970,722 11.00 $624,171 7.17 ($346,551) (3.83)

1340 - Internal Auditing $667,608 11.00 $710,017 11.00 $746,580 11.00 $783,080 11.00 $802,492 11.00 $19,412

1350 - Business Services $3,832,665 77.00 $4,222,715 75.00 $4,233,145 74.00 $3,853,909 68.25 $3,156,286 56.00 ($697,623) (12.25)

1370 - General Services $781,807 14.00 $828,044 14.00 $883,096 14.00 $857,317 14.00 $709,221 11.00 ($148,096) (3.00)

1380 - Risk Management $583,604 2.00 $726,295 2.00 $739,773 2.00 $510,193 2.00 $478,135 2.00 ($32,058)

1381 - Purchasing Services $902,202 16.00 $882,126 14.00 $913,616 14.00 $880,900 13.00 $804,264 12.00 ($76,636) (1.00)

1420 - Security $177,820 4.00 $185,388 4.00 $199,302 4.00 $213,547 4.00 $144,516 2.00 ($69,031) (2.00)

1430 - School Security $4,179,601 31.00 $5,894,241 27.00 $5,974,756 26.00 $5,575,229 27.00 $1,354,778 23.00 ($4,220,451) (4.00)

1450 - Transportation $48,199,297 26.00 $54,490,011 25.00 $53,795,258 25.00 $47,030,519 26.00 $47,490,035 22.00 $459,516 (4.00)

1460 - Transportation $296,757 4.00 $315,615 4.00 $348,467 4.00 $364,553 4.00 $310,320 3.00 ($54,233) (1.00)

1520 - Safety $216,894 4.00 $316,442 5.00 $341,528 5.00 $350,301 5.00 $300,119 4.00 ($50,182) (1.00)

1550 - Postage $201,178 - $214,912 - $182,792 - $148,640 - $147,200 - ($1,440)

1590 - Printing $1,594,650 11.00 $2,412,734 11.00 $2,414,082 11.00 $2,408,330 11.00 $1,690,337 11.00 ($717,993)

1750 - Media & Support Services $274,082 4.00 $292,431 4.00 $332,481 4.00 $347,808 4.00 $351,986 4.00 $4,178

1760 - Media & Instructional Materials $467,843 10.00 $456,194 9.00 $449,117 8.00 $417,209 8.00 $391,965 7.00 ($25,244) (1.00)

1940 - Minority Set Aside $364,099 4.00 $259,422 4.00 $214,207 3.00 $125,672 2.00 $129,782 2.00 $4,110

2520 - School Choice $996,296 15.00 $842,763 13.00 $890,022 14.00 $1,011,248 14.00 $842,641 13.00 ($168,607) (1.00)

2620 - Safety $319,783 6.00 $196,785 4.00 $166,036 3.00 $159,825 3.00 $162,728 3.00 $2,903

2621 - Code Enforcement $521,274 9.00 $565,452 8.00 $611,292 9.00 $625,904 9.00 $641,653 9.00 $15,749

2710 - Chief Information Officer $429,365 5.00 $851,045 10.00 $808,680 9.00 $643,931 6.00 $582,496 5.00 ($61,435) (1.00)

2720 - Applications $3,025,523 44.00 $3,496,690 49.00 $6,387,819 49.00 $7,125,637 46.00 $6,261,422 35.08 ($864,215) (10.92)

2730 - IT Operations $3,626,235 62.00 $4,423,741 71.00 $5,051,236 72.00 $5,373,571 70.00 $5,312,873 72.25 ($60,698) 2.25

2740 - Program Management $1,446,098 18.00 N/A N/A N/A N/A

2750 - Computer Repair $1,096,580 14.00 $1,101,749 13.00 $2,671,177 13.00 $2,273,029 13.00 $2,570,492 10.00 $297,463 (3.00)

2780 - Release Management & Integration $705,502 8.00 N/A N/A N/A N/A

2800 - Asst Superintendent, Accountability $224,806 2.00 $217,291 2.00 N/A N/A N/A

2810 - Internal Control $124,976 1.00 $371,069 4.00 N/A N/A N/A

3188 - Data Processing $7,564,921 $6,328,721 $3,485,879 $2,556,119 $2,571,619 - $15,500

3501 - Building Insurance $3,500,000 $4,200,000 $5,000,000 $3,000,000 $3,045,000 $45,000

3667 - SAP N/A N/A $132,673 1.00 $131,968 1.00 N/A - ($131,968) (1.00)

3740 - Dual Enrollment $75,000 - $73,095 $73,095 N/A N/A

3884 - Furniture Replacement $65,000 - $65,000 - $65,000 - $65,000 - $65,000

3974 - Magnet Program $695,837 - $677,320 $1,107,275 1.00 $484,599 $434,966 ($49,633)

6980 - Insurance $650,600 $650,600 N/A N/A N/A

6981 - Insurance Annuity for Retirees $3,200 $3,200 N/A N/A N/A

7120 - Facilities Fiscal Planning $839,386 14.00 $821,789 13.00 $1,671,719 14.00 $848,597 12.00 $393,337 6.00 ($455,260) (6.00)

7130 - Plant Services $964,624 15.00 $1,110,937 17.00 $961,507 14.00 $991,945 14.00 $917,947 13.00 ($73,998) (1.00)

7150 - Energy Services $358,006 3.00 $134,400 - $294,573 2.00 $300,468 2.00 $301,351 2.00 $883

7240 - Custodial Services $110,784 2.00 $61,070 1.00 $68,374 1.00 $117,432 2.00 $118,295 2.00 $863

7250 - Maintenance $26,847,882 363.00 $28,078,251 359.00 $28,755,663 346.00 $29,356,811 339.00 $27,756,378 311.00 ($1,600,433) (28.00)

7260 - Contract Maintenance $2,590,500 - $3,319,600 - $3,387,500 - $3,422,000 - $3,412,000 ($10,000)

7310 - Facilities Planning $998,955 15.00 $886,303 12.00 $933,226 12.00 $808,663 12.00 $1,043,322 12.00 $234,659

TOTALS $127,604,633 935.00 $136,824,003 897.00 $140,564,553 872.00 $129,469,082 844.25 $120,607,318 754.50 ($8,861,764) (89.75)


Increase in 2006 is due to increase in fuel cost, mileage and contracts for Transportation, increase in Maintenance, increase in planning and increase in Security.

2006 20082007 2009 2010

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EXECUTIVE DEPARTMENTS - AGGREGATE APPROPRIATIONSFIVE-YEAR COMPARISON

ORIGINAL BUDGET

Human Resources DIFFERENCEBUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF 2009 to 2010 STAFF

Human Resources Departments' Operating Budget are made up of the following Departments:5110-Asst Superintendent, Human Resou $266,948 2.00 $291,167 2.00 $361,947 2.00 $334,673 2.00 $334,071 2.00 ($602)

5210 - Employment Services $1,328,454 24.00 N/A N/A N/A N/A

5240 - Professional Sabbatical Leave $84,999 $146,449 $102,150 $14,734 $14,734

5310 - Staffing Services $727,591 12.00 $1,583,283 27.00 $1,621,443 27.00 $1,614,697 26.00 $1,511,798 25.00 ($102,899) (1.00)

5410 - Labor Relations, Civil Services $406,564 7.00 $464,752 8.00 $518,870 8.00 $560,823 8.00 $586,620 8.00 $25,797

5420 - Professional Standards $457,950 6.52 $847,711 13.00 $907,860 13.00 $963,369 13.00 $955,188 13.00 ($8,181)

5710 - Personnel Operations & Records $968,775 18.00 $968,775 14.00 $1,019,685 17.00 $876,777 17.00 $858,509 15.00 ($18,268) (2.00)

5720 - Substitutes & Applicant Tracking $264,000 $250,600 $250,600 $250,000 $150,000 ($100,000)

1570 - Employee Assistance/Wellness $334,937 5.00 $295,327 4.00 N/A N/A N/A

1660 - Policy Compliance $328,702 4.00 $232,857 2.00 $230,360 2.00 $232,434 2.00 $174,218 1.00 ($58,216) (1.00)

1680 - EEO Office N/A N/A $182,850 2.00 $227,661 3.00 $226,804 3.00 ($857)

3192 - SACS Accreditation $138,070 $138,172 1.00 $163,000 $302,745 1.00 $126,275 ($176,470) (1.00)

3194 - PL-904 $234,000 $234,000 $636,200 $500,000 $500,000

3771 - Recruitment Fair $25,000 $25,000 $25,000 $25,000 ($25,000)

TOTALS $5,565,990 78.52 $5,478,093 71.00 $6,019,965 71.00 $5,902,913 72.00 $5,438,217 67.00 ($464,696) (5.00)


2006 20082007 2009 2010

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ADMINISTRATION BUILDINGS - AGGREGATE APPROPRIATIONSFIVE-YEAR COMPARISON

ORIGINAL BUDGET

Administration Buildings DIFFERENCEBUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF BUDGET STAFF 2009 to 2010 STAFF

3001 - Central Administration Bldg $3,027,927 - $2,413,126 $2,210,000 $2,112,000 $2,191,000 $79,000

3002 - TEAM Center $712,349 1.00 $988,462 1.00 $1,035,313 1.00 $694,051 1.00 $501,625 - ($192,426) (1.00)

3003 - Consolidated Service Center $279,830 - $329,223 $281,330 $281,280 $243,580 ($37,700)

3022 - John Gorrie $80,200 - $76,700 $44,000 $40,000 ($40,000)

3067 - TECH High Administration Bldg. $452,354 - $489,142 $446,500 $446,000 $215,000 ($231,000)

3136 - Arlington Administration Bldg $142,232 - $142,232 $156,951 $144,651 $99,800 ($44,851)

3291 - Maintenance Station #1 $57,966 - $68,323 $76,464 $76,500 $66,500 ($10,000)



3275 - Southside Skills Administration $74,098 $79,770 $100,362 $27,000 $25,000 ($2,000)

TOTALS $4,920,688 1.00 $4,709,424 1.00 $4,469,920 1.00 $3,943,482 1.00 $3,437,505 ($505,977) (1.00)


2006 20082007 2009 2010

Page 205 of 279


Page 206 of 279

Informational Section

IV. INFORMATIONAL SECTION 207Major Revenue 210Federal Revenue 210State Revenue Sources 210Description of State Distribution 212Local Revenue and Beginning Fund Balance 214Budget Trends 215

Millage Tax Analysis 217Millage 217Explanation of Rolled Back Rate 217Duval County School Tax Increase for 2009-2010 School Year 218Property Tax Historical Millages 220Property Tax Levies and Collections 221Property Tax Millage Rates 222Total Millage Tax and Components 223

(Current and Prior Years) 224Millage Levy 225School District TRIM Timetable 227

Summary of Revenues and Expenditures (by Major Object) 230General Fund 231Debt Service Fund 232Capital Projects Fund 233Special Revenue Fund-Food Service 234Special Revenue Fund-Federal 235

Student Enrollment Projections (FTE and COFTE) 236Forecasting and Estimating Methodology 236Actual and Estimated Regular Term FTE 238Unweighted FTE by Program Categories 239Weighted FTE by Program Categories 240FTE Charts 241Historical Pre-Kindergarten Data-Regular Term 242Capital Outlay FTE (COFTE) Forecasts 243Actual and Projected Capital Outlay FTE (COFTE) Chart 244

Personnel 245Teachers Base Salaries 245Staff Profiles by Position Type 246

Effects of the New Millage Rates on the Individual Taxpayer

INFORMATIONAL SECTION TABLE OF CONTENTS

Page 207 of 279


INFORMATIONAL SECTION TABLE OF CONTENTS

IV. INFORMATIONAL SECTION (continued)Debt and Amortization Schedules 247State Board of Education Capital Outlay Bonds, 1999 Series A 248State Board of Education Capital Outlay Bonds, 2005 Series A 249State Board of Education Capital Outlay Bonds, 2005 Series B 250Certificates of Participation, Series 2005A 251Crossover Refunding Certificates of Participation, Series 2005 252Certificates of Participation, Series 2007 253Qualified Zone Academy Bonds (QZAB) 2003 254Qualified Zone Academy Bonds (QZAB) 2005 255

Program Review Process 256Duval County Program Review Process 256

Student Achievement259260

Advanced Placement Exams (AP) 261SAT and ACT Scores 262School Accountability Report - Florida School Grades 263School Climate Survey 268

Additional Budget InformationValue Added to Your Personal Compensation 271Glossary 272Who to Contact for Budget Information 279

Graduation RatesDropout Rates

Page 208 of 279


INFORMATIONAL SECTION

The Informational Section contains general information concerning the 2009-2010 approved budget. The documentation included is significant to public interest and school system employees.

Page 209 of 279


MAJOR REVENUE FEDERAL REVENUE

Federal support is primarily provided for special purposes. School food services (breakfast

and lunches) and programs for exceptional students and for students with high educational load factor receive the greatest amount of Federal revenue. For key federal revenue sources refer to Financial Section under General Fund, Special Revenue Fund-Food Service and Special Revenue Fund-Federal. Federal Grants budgets are loaded when award letters are received. In certain cases where grants are approved in substantial form, salaries and benefits are loaded (budgeted) prior to award letters for payroll expenses. Other Federal funding is based on prior history.

STATE REVENUE SOURCES

The State of Florida financial operations consist of four funds – the General Revenue Fund, Trust Funds, Working Capital Fund and Budget Stabilization Fund.

The Florida Department of Revenue administers over 21 taxes and collects an average of $85 million per day. Major taxes include Sales & Use Tax, Documentary Stamps, Fuel –related Taxes and Fees, Communications Services Tax and Corporate Income & Excise Tax. There is no personal income, inheritance or gift tax in Florida.

Largest sources of tax revenue are composed of various Fees, Taxes, and Licenses.

Largest sources of tax revenue are composed of various Fees, Taxes and Licenses (FY 2008-09) Sales & Use Tax 68.49% Documentary Stamps Taxes 4.00% Fuel-related Taxes & Fees 12.64% Communications Services Tax 9.47% Corporate Income & Excise Tax 2.10% All other sources 3.30%

SALES AND USE TAX

The State’s sales tax is six percent. Duval’s sales and use tax is a seven percent levy on retail sales of most tangible personal property, admissions, transient lodgings, commercial rentals, and motor vehicles. The additional one percent is used by the City Better Jacksonville Plan (1/2 cent) and to remove tolls from bridges (1/2 cent). It is the single largest source of tax receipts collected in Florida. However, sales tax is not a stable source of income because of fluctuations in the economy affects people’s ability to spend. Sales tax does necessarily increase with the increase of growth.

DOCUMENTARY STAMP TAX

The tax on deeds and other documents relating to real property is at the rate of 70 cents per $100. Corporate stocks and bonds, notes, other written obligations to pay, mortgages, liens, and other certificates of indebtedness are taxed at 35 cents per $100.

Source: Florida Department of Revenue, Revenue Collection Report, August 2009

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STATE REVENUE SOURCES (Continued)

FUEL-RELATED TAXES AND FEES

Beginning January 1, 2008, the statewide tax rates on motor fuel and diesel fuel increased. Florida law requires annual adjustments to the state fuel tax rates and the State Comprehensive Enhanced Transportation System (SCETS) tax rate, based on the National Consumer Price Index. The state tax rate on motor fuel is 25.9 cents per gallon and diesel fuel is 29.0 cents per gallon statewide.

COMMUNICATIONS SERVICE TAX

A tax is imposed at the rate of 9.17% on communication services including receipts of telecommunications, cable, direct-to-home satellite and related services. All collections are credited to the Public Education Capital Outlay and Debt Service Trust Fund (PECO).

CORPORATE TAX

All corporations conducting business in Florida must register annually with the Department of State. This tax is 40% below the national average for corporate taxes. An estimated 55 percent of corporations in Florida that file a tax return do not remit any taxes.

LOTTERY

In November 1986, voters approved a constitutional amendment allowing a State operated lottery. 50% of the total collections are distributed for prizes. At least 38% are distributed to the Educational Enhancement Trust Fund, and the remaining funds are spent on the administrative cost of operating the lottery. The Lottery is Florida’s second largest source of state income, but like sales tax, is susceptible to fluctuations in the economy making it a very unstable source of revenue. The Lottery generates less than 7% of all educational funds.

OTHER STATE SOURCES

For specific state revenue sources refer to the Various Funds detailed in the Financial Section except for Special Revenue Fund-Federal and Internal Service Fund. Each fund will identify major revenue sources of that fund.

Generally speaking, the sales and use tax, documentary stamp tax, corporate tax, lottery and other minor state revenue sources make up the bulk of the funding for the Florida Education Finance Program (FEFP) which is the mechanism for funding schools in the State of Florida. Occasionally, the State will dip into Trust and Budget Stabilization funds to enhance FEFP funding. The State provides five FEFP calculations for a school year to assist School Districts in estimating revenue sources accurately. Since calculations are reasonably expected and measurable, they are used to estimate revenues and are adjusted as new calculations become available.

Separate estimates are received from the state for Capital Outlay and Debt Service funds which the District uses to estimate revenues in those funds. Communications Services Tax, Motor Vehicle Tag Tax, and Lottery are the main sources of state revenue to fund Capital Projects and Debt Service Payments for the School Districts. Other state revenues are estimated based on prior history (usually at the same dollar amount unless major fluctuations occur).

Page 211 of 279


DESCRIPTION OF STATE DISTRIBUTION FLORIDA EDUCATION FINANCE PROGRAM (FEFP) (How the State of Florida funds operations for a School District) Legal Authorization: Chapters 1011.62(4), Florida Statutes, Chapter 2007-25, Laws

of Florida (2008-09 General Appropriations Act) Requirements for participation: Each district participating in the state appropriations for the Florida Education Finance Program (FEFP) must provide evidence of its effort to maintain an adequate school program throughout the district and must meet at least the following requirements. (1) Maintain adequate and accurate records, including a system of internal accounts for

individual schools, and file with the Department of Education, in correct and proper form, on or before the date due, each annual or periodic report, which is required by State Board of Education Rules.

(2) Operate all Schools for a term of at least 180 actual teaching days or the equivalent on an

hourly basis. Upon written application, the State Board may prescribe procedures for altering this requirement.

(3) Provide written contracts for all instructional personnel and require not less than 196 days

of service for all members of the instructional staff. (4) Expend funds for salaries in accordance with a salary schedule or schedules adopted by

the School Board in accordance with the provisions of the laws and rules of the State Board.

(5) Observe all requirements of the State Board relating to the preparation, adoption, and

execution of budgets for the district school system. (6) Levy the required local effort millage rate on the taxable value for school purposes of the

district. (7) Maintain an ongoing systematic evaluation of the educational program needs of the district

and develop a comprehensive annual and long-range plan for meeting the needs. (8) Base salaries for instructional personnel on performance demonstrated under Section

1012.34, Florida Statutes.

Page 212 of 279


DESCRIPTION OF STATE DISTRIBUTION (Continued) Distributing State Dollars (Flow Chart)

Funding for Public Schools is allocated on a per student basis through FEFP. The amount of STATE AND LOCAL FEFP DOLLARS for each school district is determined in the following manner.

FTE STUDENTS x PROGRAM

COST FACTORS

= WEIGHTED

FTE STUDENTS

X BASE STUDENT ALLOCATION X DISTRICT COST

DIFFERENTIAL =

BASE FUNDING + DECLINING

ENROLLMENT SUPPLEMENT

+ SPARSITY SUPPLEMENT + SAFE SCHOOLS

ALLOCATION + DISCRETIONARY

TAX EQUALIZATION

+

SUPPLEMENTAL

ACADEMIC INSTRUCTION

+ ESE

GUARANTEED ALLOCATION

+ MINIMUM

GUARANTEE ADJUSTMENT

= GROSS STATE

AND LOCAL FEFP DOLLARS

- REQUIRED LOCAL EFFORT =

GROSS STATE FEFP DOLLARS +/- ADJUSTMENTS =

NET STATE FEFP

ALLOCATION +

DISTRICT DISCRETIONARY LOTTERY FUNDS

+ CATEGORICAL

PROGRAM FUNDS

+

SPECIAL ALLOCATIONS =

TOTAL STATE FINANCE

PROGRAM Duval County Public Schools does not qualify for items with an "X" for

2009-2010.

FEFP Calculations The FEFP is calculated five times for each year’s appropriation. These calculations are as follows: (1) First Calculation – This calculation is completed immediately after the annual legislative session.

Districts’ allocations for July are distributed on this calculation. (2) Second Calculation – This calculation is made upon receipt of the certified tax roll from the

Department of Revenue as provided for in Section 236.081(4), Florida Statutes. Districts’ allocations for August through November are distributed on this calculation.

(3) Third Calculation – This calculation is made upon receipt of the districts’ October FTE surveys

reported in November. District allocations for December through March are distributed on this calculation. (Districts’ current year July and October and prior year June FTE are summed and a February estimate is made based on previous year’s trend of February and October surveys).

(4) Fourth Calculation – This calculation is made upon receipt of the districts’ actual February FTE

surveys and estimated June FTE surveys reported in March. District allocations for April through June are distributed on this calculation.

(5) Fifth Calculation – This calculation is made upon receipt of the districts’ actual June FTE survey,

usually reported in July. Prior year adjustments in the following fiscal year are made, based on a comparison of this final calculation to the Fourth calculation.

The District uses the first and second calculation to estimate revenues for establishing the

District’s budget. The third and fourth calculations are used to adjust estimated revenues for the current budget during the school year. The fifth calculation is used to adjust revenue in subsequent years (fund balances).

Source: 2009-2010 Funding for Florida School Districts

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LOCAL REVENUE AND BEGINNING FUND BALANCE

School districts receive revenues from these local sources:

Ad Valorem property taxes Revenues paid to the district for tuition and student charges Investment earnings Any other lawful revenue-raising activities

The major revenue source for local funding is property taxes. By law, local property tax revenues are calculated at a minimum 95 percent collection rate (Duval uses 95% rate). Therefore, assessed taxable value of property times millage rate times 95 percent collection rate, is the estimated revenue for local tax revenues in General, Debt Service and Capital Project Funds. Other local funding is estimated based on prior history collections and services being provided. Refer to the Financial Section where each fund identifies local revenue sources available (except Special Revenue Fund-Federal).

Monies not expended in any budget year at the district level are allowed to be carried forward to the subsequent budget year as a beginning fund balance for the District. Encumbrances are carryforward unless it is stale, then encumbrances are closed to fund balance for the District.

Page 214 of 279


DISTRICT BUDGET TRENDS 1. Stability is the largest concern for the District at this time. The ability of a school to have

stabilized staff and most importantly stabilized student population is increasingly becoming more difficult. The core of this concern is the transferring of students from school to school because of No Child Left Behind’s (NCLB) Annual Yearly Progress, challenged schools opportunity scholarships, corporate scholarships, and Exceptional Student Education McKay Scholarships (School Choice). The ability of the school district to accurately project the student population at a given school is extremely difficult at this time due to all of the school choice options provided to parents and students. The school budgets being built in the spring change dramatically in the fall because the schools’ dynamics have changed considerably due to their performance and options for school choice.

2. Support Services: The expectation to get principals into the classrooms with teachers is

creating a time-juggling act for principals. It’s especially difficult for schools with discipline problems. Principals are requesting more Assistant Principals to assist them in their everyday duties in order to get into the classroom. Assistant Principals are expensive and difficult for schools to absorb this extra overhead cost.

3. School Size: 69 of 103 elementary schools are 600 FTE or less which the state would

consider small schools. In addition, 32 of the elementary schools (31%) are less than 400 FTE which creates difficulty in spreading overhead expenses over sufficient number of students. The positive aspect of this dilemma is the existence of small schools with small class sizes.

NATIONAL AND STATE BUDGET TRENDS 1. Economy: Florida’s economy was battered by falling home prices, a spike in the number of

foreclosures statewide, the collapse of national financial markets and subsequent credit freezes, and the effects of a global recession. Times like these provide a unique and valuable opportunity for evaluation and introspection and make government better, more efficient and more accountable to its citizens.

2. Health Care: Health Cares expense is a universal problem with 7% to 15% increases each

year. Districts use health care insurance as a recruitment tool, since our salaries are less than other professions. For 2009-2010, the cost of insurance is estimated to be $100 million, which includes retirees that pay for their own insurance.

3. Retirement Plan: A slow growth stock market has created actuarial adjustments to the state

pension plan. Again, a universal problem that school districts are not immune to. For 2009-2010, the district will not experience an increase in rates.

4. Unfunded Mandates continue taxing our budgets. Constitutional amendments and legislative

mandates that do not have funding attached create chaos with state and local school district budgets. It is imperative that new funding sources are created when new mandates are placed into law.

Page 215 of 279


NATIONAL AND STATE BUDGET TRENDS (continued) 5. Teacher Recruitment and Retention: Twenty-three percent of the districts’ teachers are at

the top step of the salary schedule and have been in the system for 23 to over 30 years which requires the district through attrition to normally hire 300 or 400 teachers each year. In order to attract teachers, starting salaries have to be competitive with South Georgia and South Florida, which requires a higher percentage of new discretionary funding going to teacher salaries than the percentage of new dollars received.

6. Professional Development has been a key area stressed to improve academic performance.

People want small schools with small class sizes but current funding levels make this impossible and create the difficult task of being able to find a sufficient number of qualified teachers and available classroom space. With this in mind, plus the fact that we are hiring more new teachers than ever before, additional resources have been earmarked toward professional development. The Schultz Center and Professional Development resources provided for the District’s standards-based initiatives are quite remarkable concerning our staff development.

7. School Choice: Flexibility in school choice has been an increasing expectation from

stakeholders. The District’s variety of school choice options available includes neighborhood schools, magnet programs, special assignments, vouchers, corporate vouchers, charter schools, No Child Left Behind (NCLB) Options (vouchers), ESE McKay scholarship (vouchers), and home schooling. As in any organization, the more options offered, the more costly the initiative becomes. Many of these voucher options have a negative impact on the financial resources available to the school district. .

8. Technology: The District has made significant progress in technological standards. Key components have been as follows:

• Comprehensive Technology Plan. • Implementation of SAP upgrade. • Current Development of Student Information System (EDIN/Genesis). • High Schools deployed. • Middle schools deployed. • Providing laptops to each teacher.

Just ten years ago technology was a minor part of the budget but today with the growth of the information age, it is a major expense to the budget. The District now has to focus on making sure the integration of technology into Curriculum and Professional Development has a profound effect on academic performance. Alternative funding sources need to be developed to accommodate sustainability of technology priorities.

9. Safe Schools and Discipline are top priorities of the District. Teachers, parents, and students

must be in a safe environment in order to have successful achievement. School Resource Officers have been added when requested and needed. The District is also providing additional financial resources for security at events. Improvements have been made in programs addressing discipline problems throughout the District. Monitoring systems are being installed based on priorities but funding is limited.

Page 216 of 279


MILLAGE TAX ANALYSIS

MILLAGE The property tax rate is referred to as millage. Ad Valorem Taxes are an annual tax levied

by local governments based on the value of property as of January 1 of each year. With certain exceptions for millage levies approved by the voters, the Constitution limits school board levies to 10 mills. The State Legislature has the authority and has currently set the maximum millage at less than 10 mills. Public School property tax millage is levied for the general operating fund, capital projects and to retire debt. Tax bills are mailed in November of each year based on the previous January 1st valuation and are due by the following March 31.

EXPLANATION OF ROLLED BACK RATE The “rolled back rate” is found in Florida Statutes, Chapter 200. The method of calculation

is determined by the Department of Revenue on form DR-420S. The “rolled back rate” includes Capital outlay millage, but does not include any voter approved Debt Service millage.

Property taxes are based on a unit called a “mill”. A mill is the rate used to calculate taxes based upon assessed property value. One mill is equal to $1.00 per $1,000 of assessed property value. A mill can also be expressed as 0.001.

The “rolled back rate” is the millage rate necessary on the new tax roll that will generate the same total dollars raised in the prior year. The 2008-2009 millage was 7.561, without Debt Service, which potentially would generate $494,502,589 (calculated at 100% collection rate). This is used to determine the State and local “rolled back rate” for 2009-2010. The non-voted millage is 7.582 (5.084 RLE plus 0.748 DLE plus 0.250 Critical Operating Needs plus 1.500 Capital Outlay) which would generate $460,565,058 (not including new construction). This represents a decrease of $33,937,531. Therefore, the “rolled back rate” percentage increase for the total millage is -6.86%. Since the “rolled back rate” percentage is a decrease, the District must advertise as a budget hearing instead of a tax increase.

These calculations are based on the tax roll estimated by the Property Appraiser on the “Certification of School Taxable Value” (DR-420S) on July 1, 2009 and on Required Local Effort as calculated by the Legislature.

Page 217 of 279


DUVAL COUNTY SCHOOL TAX INCREASE FOR 2009-2010 SCHOOL YEAR The School District is increasing millage rates by 0.021 mills or .27% from 7.561 mills to 7.582 mills resulting in a tax savings to property tax payers with the same property assessments as last year. However, the average taxpayer will see an increase on school taxes because the average increase on property assessments exceeds the decrease in the millage rate.


Rolled-Back Rate

4

Rolled-back rate is the millage rate which provides the same ad valorem tax revenue for each taxing authority as was levied during the previous year (exclusive of new construction, additions, rehabilitative improvements increasing assessed value by at least 100%, annexations, and deletions).

Assumption is that tax bases have growth (assessment increases, etc.) from year to year therefore requiring a roll-back rate calculation for a millage rate that would generate the same dollars as the previous year.

MillageRate Increase

1

2008-2009 2009-2010 ChangeRequired Local Effort 5.112 5.075 <.037>Discretionary Millage .498 .748 .250RLE Prior Period Adj. .009 .009Supplemental

Discretionary Local Effort .201 .000 <.201>Critical Operating Needs .000 .250 .250Total Operating 5.811 6.082 .271Debt Service .000 .000 .000Capital Projects 1.750 1.500 <.250>Total Millage 7.561 7.582 .021

2009-2010 Millage Increase

2

Increase to HomeownersWith same assessment:

$50,000 valuation; tax increase $1.05$75,000 valuation; tax increase $1.57$100,000 valuation; tax increase $2.10$125,000 valuation; tax increase $2.63

Tax Decrease

3

$(49.91) $(52.01)

$(2.80)

$4.90

$25.00

$-

$(25.00)

($58)

($38)

($18)

$2

$22

$42

Average $100,000 Home that assessment decreasedwill see tax decrease


Property Appraiser


Required Rate


School Board


CapitalOutlay

Page 218 of 279


DUVAL COUNTY SCHOOL TAX INCREASE FOR 2009-2010 SCHOOL YEAR (CONTINUED) Source: DCPS Budget Services 2009-2010

Rolled Back Rate for 2009-2010

5

2009-2010 Rolled-Back rate is a 6.86% decrease, which means that the AVERAGE taxpayer in Duval County will pay 6.86% less in school taxes this year. Since the rolled-back rate is a 6.86% decrease, the District will advertise a Budget Hearing instead of a Tax Increase.

2009-2010 Rolled-Back Rate

6

2008-2009 Taxable Base Generated

Millage Rate(1) Value 2008-2009 Dollars (2)

7.561 $65,401,744,384 $494,502,589

Taxable Base2009-2010 with Growth GeneratedMillage Rate(1) Value 2009-2010(2) Dollars (3)

7.582 $60,744,534,160 $460,565,058

(1) Does not include Voter Debt Service millage

(2) Does not include new construction, additions, improvements at 100% value, annexations, deletions.

(3) Calculated at 100% collection rate; 2009-2010 generates less dollars resulting in having to advertise a Budget Hearing instead of a Tax Increase.


7

2008-2009 2009-2010Generated Generated Dollar PercentDollars Dollars Decrease Decrease

$494,502,589 $ 460,565,058 <$33,937,531> <6.86%>

Average Tax Decrease to Tax Payers


8

2008-2009 Generated 2009-2010 2009-2010Dollars Tax Roll (1) Roll Back Rate

$494,502,589 $60,744,534,160 8.141(2)

2009-2010 Proposed Rate 7.582 (2)

(1) Does Not Include New Construction, Additions, Improvements at 100% value, annexations and deletions.

(2) Since 2009-2010 Proposed rate is .559 less than the 8.141 rolled back rate, the District must advertise as Budget Hearing instead of a Tax Increase.

Page 219 of 279

2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993County WideWater management 0.4158 0.4158 0.4158 0.4620 0.4620 0.4620 0.4620 0.4620 0.4620 0.4720 0.4820 0.4820 0.4820 0.4820 0.4820 0.4820 0.4170Florida Inland Navigation 0.0345 0.0345 0.0345 0.0385 0.0385 0.0385 0.0385 0.0385 0.0385 0.0410 0.0440 0.0470 0.0500 0.0380 0.0400 0.0490 0.0510School District 7.5820 7.5610 7.7550 8.0420 8.4250 8.5650 9.0510 8.9200 8.8720 9.2580 9.3660 9.8560 9.8750 10.0670 10.3070 10.3210 9.8420Total County Wide 8.0323 8.0113 8.2053 8.5425 8.9255 9.0655 9.5515 9.4205 9.3725 9.7710 9.8920 10.3850 10.4070 10.5870 10.8290 10.8520 10.3100

Non-County WideBeaches Hospital 8.4841 8.4841 8.4841 9.6400 9.6500 9.6879 10.0842 10.1842 10.3675 10.5723 10.7861 NA NA NA NA NA 0.9500

Municipalities:Jacksonville 9.2727 8.4841 8.4841 9.6400 9.6500 9.6879 10.0842 10.1842 10.3675 10.5723 10.7860 10.9160 11.5880 11.1160 11.2160 11.3160 11.8880Jacksonville Beach (1) 9.1220 8.8874 8.8490 10.2564 9.5419 10.3043 11.4606 11.5906 11.8039 12.0387 12.2830 12.4420 12.5720 12.7020 12.8320 13.4320 12.9210Atlantic Beach (1) 8.6033 8.3251 8.1908 9.3467 8.6322 9.4366 9.9656 10.0656 10.1091 10.4537 10.6680 10.7970 10.8970 11.2470 11.8470 13.3940 12.8030Neptune Beach (1) 8.6740 7.9088 7.8394 9.2493 9.2593 9.2972 10.2935 9.7935 9.7168 10.0237 10.5980 10.7710 11.3580 11.8640 12.6080 13.2650 13.5150Baldwin (1) 9.7580 9.4756 9.4064 11.1145 9.4567 8.5672 8.8153 8.8935 9.0768 9.2816 9.2040 9.0420 9.3450 9.7750 10.4000 10.9900 11.0330

Source: Office of the Property Appraiser, Jacksonville, Florida

Informational S

ection

Duval County, FloridaProperty Tax Historical Millages

County and Overlapping Governmental EntitiesRates Per $1,000 Assessed Valuation

Page 220 of 279


PROPERTY TAX LEVIES AND COLLECTIONSDuval County Public Schools

Year General FundDebt Service

FundCapital Projects

Funds

Total Levy (Assuming

100% Collection)

Total Levy (Assuming

95% Collection)

Total Tax Collections

Percent of Total Tax

Collections to Tax Levy

2000 $187,971,909 $18,962,941 $56,186,492 $263,121,342 $249,965,275 $250,540,196 95.2%

2001 $201,078,973 $19,512,198 $60,785,663 $281,376,834 $267,307,992 $268,284,318 95.3%

2002 $203,583,204 $19,120,358 $64,814,774 $287,518,336 $273,142,419 $274,684,658 95.5%

2003 $217,328,877 $19,173,062 $68,353,161 $304,855,100 $289,612,345 $296,612,678 97.3%

2004 $246,188,416 $19,235,823 $75,286,977 $340,711,216 $323,675,655 $327,082,243 96.0%

2005 $247,544,942 $19,220,085 $81,268,858 $348,033,886 $330,632,191 $333,761,390 95.9%

2006 $275,227,744 $19,298,947 $91,681,460 $386,208,151 $366,897,744 $382,163,677 99.0%

2007 $296,121,510 $17,767,291 $103,902,284 $417,791,084 $396,901,530 $405,916,971 97.2%

2008 $344,288,380 $9,276,864 $122,872,370 $476,437,613 $452,615,733 $454,119,230 95.3%

2009 $380,049,537 $0 $114,453,053 $494,502,589 $469,777,460 $470,423,203 95.1%

2010* $378,509,775 $0 $93,351,638 $471,861,413 $448,268,342 $448,268,342 95.0%

Source: DCPS Budget Services*Note: Total Tax Collection for 2010 is estimated.

Page 221 of 279


ChangeMillage Type 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 08-09 vs. 09-10

Required Local Effort 5.654 5.852 5.413 5.244 4.940 4.879 5.112 5.075 -0.037 RLE Prior Period Adjustment 0.009 0.009 Discretionary 0.510 0.510 0.510 0.510 0.510 0.510 0.498 0.748 0.250 Critical Operating Needs 0.250 0.250 Supplemental Discretionary 0.195 0.178 0.169 0.250 0.250 0.215 0.201 -0.201Total Operating 6.359 6.540 6.092 6.004 5.700 5.604 5.811 6.082 0.271

Capital Outlay 2.000 2.000 2.000 2.000 2.000 2.000 1.750 1.500 -0.250Millage Subtotal 8.359 8.540 8.092 8.004 7.700 7.604 7.561 7.582 0.021

Debt Service 0.561 0.511 0.473 0.421 0.342 0.151 0.000 0.000 0.000

TOTAL MILLAGE 8.920 9.051 8.565 8.425 8.042 7.755 7.561 7.582 0.021

Certified Tax Roll

Estimated Market Values

2001-2002 Certified Tax Roll (Final) $32,407,386,779 $44,158,093,0002002-2003 Certified Tax Roll (Final) $34,176,580,710 $47,714,719,0002003-2004 Certified Tax Roll (Final) $37,643,488,665 $51,415,885,0002004-2005 Certified Tax Roll (Final) $40,634,429,158 $56,409,622,0002005-2006 Certified Tax Roll (Final) $45,840,730,147 $68,661,525,0002006-2007 Certified Tax Roll (Final) $51,951,142,035 $77,477,171,0002007-2008 Certified Tax Roll (Final) $61,436,184,809 $90,925,553,5172008-2009 Certified Tax Roll (Final) $65,401,744,384 $87,638,337,4752009-2010 Certified Tax Roll (Final) $62,234,425,364 $80,904,752,9732009-2010 Dollar Increase -$3,167,319,020

2009-2010 Percent Increase -5.2%

1 mill = $62,234,425 @ 100%$59,122,704 @ 95%

Duval County School BoardProperty Tax Millage Rates

Required Local Effort

ChangeMillage Type 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 08-09 vs. 09-10

Required Local Effort $183,572,668 $209,275,211 $208,956,457 $228,369,349 $243,806,710 $284,759,788 $317,617,031 $300,579,828 -$17,037,204 Discretionary $16,558,553 $18,238,270 $19,687,381 $22,209,834 $25,170,328 $29,765,832 $30,941,565 $44,223,783 $13,282,217 Critical Operating Needs $14,780,676 $14,780,676 Supplemental Discretionary $6,331,212 $6,365,514 $6,523,858 $10,887,173 $12,338,396 $12,548,341 $12,488,463 $0 ($12,488,463)Total Operating $206,462,433 $233,878,995 $235,167,695 $261,466,357 $281,315,434 $327,073,961 $361,047,060 $359,584,286 -$1,462,773

Capital Outlay $64,935,503 $71,522,628 $77,205,415 $87,097,387 $98,707,170 $116,728,751 $108,730,400 $88,684,056 ($20,046,344)Millage Subtotal $271,397,936 $305,401,624 $312,373,111 $348,563,744 $380,022,604 $443,802,712 $469,777,460 $448,268,342 ($21,509,117)

Debt Service $18,214,409 $18,274,032 $18,259,081 $18,334,000 $16,878,926 $8,813,021 $0 $0 $0

TOTAL MILLAGE $289,612,345 $323,675,655 $330,632,191 $366,897,744 $396,901,530 $452,615,733 $469,777,460 $448,268,342 ($21,509,117)


Duval County School BoardLocal Tax Dollars

Based on 95% of total proceeds derived by multiplying millage times

5.6545.852

5.413

5.244

4.940 4.879

5.112 5.084

4.500

4.700

4.900

5.100

5.300

5.500

5.700

5.900

6.100

2002‐2003 2003‐2004 2004‐2005 2005‐2006 2006‐2007 2007‐2008 2008‐2009 2009‐2010

Required Local Effort

Page 222 of 279


2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 Required Local Effort 5.654 5.852 5.413 5.244 4.940 4.879 5.112 5.084 Discretionary 0.510 0.510 0.510 0.510 0.510 0.510 0.498 0.748 Critical Operating Needs 0.250 Supplemental Discretionary 0.195 0.178 0.169 0.250 0.250 0.215 0.201 0.000 Capital Outlay 2.000 2.000 2.000 2.000 2.000 2.000 1.750 1.500 Debt Service 0.561 0.511 0.473 0.421 0.342 0.151 0.000 0.000

TOTAL MILLAGE 8.920 9.051 8.565 8.425 8.042 7.755 7.561 7.582

Total Millage Tax and ComponentsDuval County School Board

0.000

2.000

4.000

6.000

8.000

10.000

2002‐2003 2003‐2004 2004‐2005 2005‐2006 2006‐2007 2007‐2008 2008‐2009 2009‐2010

Total M

illage Ra

te

Duval County Millage Rates

Required Local Effort Discretionary Critical Operating Needs Supplemental Discretionary Capital Outlay Debt Service


2009-2010 Tax Increase on $125,000 Home with same assessment

$2.10

$(2.80)

$4.90

$25.00

$-

$(25.00)($30)

($20)

($10)

$0

$10

$20

$30

$40


Property Appraiser


Required Rate


School Board


CapitalOutlay

Page 223 of 279


A B C D2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010 AssessedValue (No re-assessment increase) $50,000 $75,000 $100,000 $125,000

2010 Tax 7.582 $379.10 $568.65 $758.20 $947.752009 Tax 7.561 $378.05 $567.08 $756.10 $945.132008 Tax 7.755 $387.75 $581.63 $775.50 $969.382007 Tax 8.042 $402.10 $603.15 $804.20 $1,005.252006 Tax 8.425 $421.25 $631.88 $842.50 $1,053.132005 Tax 8.565 $428.25 $642.38 $856.50 $1,070.632004 Tax 9.051 $452.55 $678.83 $905.10 $1,131.382003 Tax 8.920 $446.00 $669.00 $892.00 $1,115.00

Changes in Taxes 2009-2010 $1.05 $1.57 $2.10 $2.63Changes in Taxes 2008-2009 ($9.70) ($14.55) ($19.40) ($24.25)Changes in Taxes 2007-2008 ($14.35) ($21.53) ($28.70) ($35.88)Changes in Taxes 2006-2007 ($19.15) ($28.73) ($38.30) ($47.88)Changes in Taxes 2005-2006 ($7.00) ($10.50) ($14.00) ($17.50)Changes in Taxes 2004-2005 ($24.30) ($36.45) ($48.60) ($60.75)Changes in Taxes 2003-2004 $6.55 $9.83 $13.10 $16.38


A B C D2010 Assessed Value (Re-assessment increase 5%) $63,814 $95,721 $127,628 $159,5352009 Assessed Value (Re-assessment increase 5%) $60,775 $91,163 $121,551 $151,9382008 Assessed Value (Re-assessment increase 5%) $57,881 $86,822 $115,763 $144,7032007 Assessed Value (Re-assessment increase 5%) $55,125 $82,688 $110,250 $137,8132006 Assessed Value (Re-assessment increase 5%) $52,500 $78,750 $105,000 $131,2502005 Assessed Value (Re-assessment increase 5%) $50,000 $75,000 $100,000 $125,0002004 Assessed Value (Re-assessment increase 5%) $47,619 $71,429 $95,238 $119,0482003 Assessed Value $45,351 $68,027 $90,703 $113,379

Taxable Assessed Value is each taxable year's Assessed Value

2010 Tax 7.561 $482.50 $723.75 $965.00 $1,206.252009 Tax 7.561 $459.52 $689.28 $919.04 $1,148.812008 Tax 7.755 $448.87 $673.30 $897.74 $1,122.172007 Tax 8.042 $443.32 $664.97 $886.63 $1,108.292006 Tax 8.425 $442.31 $663.47 $884.63 $1,105.782005 Tax 8.565 $428.25 $642.38 $856.50 $1,070.632004 Tax 9.051 $431.00 $646.50 $862.00 $1,077.502003 Tax 8.920 $404.54 $606.80 $809.07 $1,011.34

Changes in Taxes 2009-2010 $22.98 $34.46 $45.95 $57.44Changes in Taxes 2008-2009 $10.65 $15.98 $21.31 $26.63Changes in Taxes 2007-2008 $5.55 $8.33 $11.11 $13.88Changes in Taxes 2006-2007 $1.00 $1.50 $2.01 $2.51Changes in Taxes 2005-2006 $14.06 $21.09 $28.13 $35.16Changes in Taxes 2004-2005 ($2.75) ($4.12) ($5.50) ($6.88)Changes in Taxes 2003-2004 $26.46 $39.70 $52.93 $66.16


EXAMPLES

Effects of the New Millage Rateson the Individual Taxpayer (Current and Prior Years)

5% Typical Valuation Increase

Duval County School Board2009-2010

Effects of the New Millage Rateson the Individual Taxpayer (Current and Prior Years)

(No re-assessment Increase)EXAMPLES

Page 224 of 279


MILLAGE LEVY The 2009-2010 budget is based upon a proposed millage levy of 7.582 mills, an increase of

0.021 mills (.28%) from the 2008-2009 millage rate (7.561). The Board has the discretion of levying up to 0.998 mills (0.748 DLE and 0.250 Critical Operating Needs) for operating purposes and 1.500 mills for capital projects purposes as compared to 0.699 mills (0.498 DLE and 0.201 SDLE) and 1.750 mills respectively last year. However, the Board is required to levy 5.084 mills in 2009-2010 (5.112 in 2008-2009) in order to participate in the Florida Education Finance Program (FEFP). The 1.500 mills for capital projects is recommended to partially meet our construction and maintenance needs and is consistent with the District’s proposed Five-Year Facilities Plan presented to the Board. The total proposed 7.582 millage includes the optional 0.748 Discretionary millage, 0.250 Critical Operating Needs, and 1.500 Capital Outlay millage allowed by State law.

2004-2005

MILLAGE 2005-2006 MILLAGE

2006-2007 MILLAGE

2007-2008 MILLAGE

2008-2009 MILLAGE

2009-2010 MILLAGE

DIFFERENCE from 2009

to2010

REQUIRED LOCAL EFFORT 5.413 5.244 4.940 4.879 5.112

5.084 (.028)

DISCRETIONARY .510 .510 .510 .510 .498

.748 .250

CRITICAL OPERATING NEEDS

.250 .250

ADDITIONAL DISCRETIONARY .169 .250 .250 .215 .201 .

.000 (.201)

ADDITIONAL .000 .000 .000 .000 .000

.000 .000

TOTAL OPERATING 6.092 6.004 5.700 5.604 5.811 6.082 .271

DEBT SERVICE .473 .421 .342 .151 .000 .000 (.000)

CAPITAL PROJECTS 2.000 2.000 2.000 2.000 1.750 1.500 (.250) TOTAL 8.565 8.425 8.042 7.755 7.561 7.582 .021

The total millage increase of 0.021 mills will increase taxes for the average homeowner whose assessment did not change by the following: $1.05 for $50,000 home assessment; $2.10 for $100,000 home assessment; and $2.63 for $125,000 home assessment.

The total property assessment for Duval County has decreased by -4.9% from $65.4 billion in 2008-2009 to $62.2 billion in 2009-2010.

2004-2005 2005-2006 2006-2007 2007-2008

2008-2009 2008-09

% Increase/ (Decrease)

from 2009 to

2010 Property Value $40,267,179,352 $45,852,669,406 $51,951,142,035 $61,209,694,800 $65,401,744,384 $62,234,425,364 4.9%

Source: DCPS Budget Brief, 2009-2010

Source: DCPS Budget Brief, 2009-2010

Page 225 of 279


MILLAGE LEVY (Continued)

The millage levy of 7.582 is the maximum amount that the Board may levy without a voter referendum and is less than the roll back rate by 6.86% resulting in having to advertise as a budget hearing.

Although the millage rate increased, property owners on average will see a tax decrease because the increase in the millage rate was offset by the decrease in property assessment.


0.00

10.00

20.00

30.00

40.00

50.00

60.00

70.00

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Billion

s

Tax Base

0.000

2.000

4.000

6.000

8.000

10.000

12.000

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Mills

Millage

Page 226 of 279


SCHOOL DISTRICT TRIM TIMETABLE

The property appraiser shall deliver to the presiding officer of each taxing authority within the county, on June 1, an estimate of the total assessed value of nonexempt property for the current year for budget planning purposes. In counties in which railroad assessments are not completed by The Department by June 1, for millage certification purposes, the property appraiser may utilize the prior year's values for such property (s. 193.085(4), F.S.).

The time periods specified below are considered guidelines and may be shortened provided: The Property Appraiser coordinates the shortening of time periods and gives written notice to all affected taxing authorities; however, no taxing authority shall be denied its right to the full time periods allowed.

DAY 1 is JULY 1 or Date of Certification. Whichever is LATER

DAY

1 = July 1 Property Appraiser certifies the taxable value within the jurisdiction of the taxing authority on Forms DR-420 and DR-420S, to each taxing authority. (The time periods specified herein shall be determined by using the date of certification of value or July 1, whichever date is later, as day 1).

21 = July 21 Not later than 24 days, the superintendent submits tentative budget to school board for approval.

25 = July 25 Within 29 days of certification of taxable value, the school district shall advertise its intent to adopt a tentative budget and millage rates.

a. If a millage rate greater than the rolled-back rate has been proposed, the advertisement shall be 1/4 page, and headed NOTICE OF PROPOSED TAX INCREASE (S. 200.065(3) (c), F.S.).

b. Otherwise, the advertisement shall be headed NOTICE OF BUDGET HEARING, AND HAS NO SIZE REQUIREMENT (S. 200.065(3) (e), F.S.).

c. An adjacent notice meeting the budget summary requirements of s. 129.03(3) (b) shall also be published in addition to the advertisement publicizing the tentative hearing (ss.200.065 (3) (e) (l) and 1011, F.S.

d. The following statement shall appear in the BUDGET SUMMARY advertisement (200.065(3)(e)(l), F.S.) in bold faced type immediately following the heading, if the proposed operating budget expenditures for the upcoming year are greater than those for the current year:

THE PROPOSED OPERATING BUDGET EXPENDITURES OF (name of taxing authority) ARE (percent rounded to one decimal place) MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.

e. If a school district intends to levy additional taxes under s. 1011.71, F.S. (i.e. Capital Outlay Taxes), it must advertise its intent to do so in an advertisement headed NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY. This ad must meet all of the requirements of the NOTICE OF PROPOSED TAX INCREASE ad (relating to size, time periods, etc.) and must be published adjacent to the other two required ads. The ad must also specify the projects and number of school buses to be funded by the additional taxes.

Page 227 of 279


SCHOOL DISTRICT TRIM TIMETABLE (Continued)

f. In the event a school district needs to amend the list of capital outlay projects previously advertised or adopted, an AMENDED NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY ad shall be published in conformity with the advertisement required in s. 200.065(3). A public hearing to adopt the amended project list shall be held not less than 2 days nor more than 5 days after the day the ad is first published (s. 200.065(9)(b), F.S.)

DAY

21 to 24 Within 2 to 5 days of the advertisements publicizing the tentative budget hearing, each school district shall hold a public hearing on the tentative budget and millage.

a. At this hearing, the school district will adopt the tentative millage rates and tentative budget, and publicly announce the percent, if any, by which the millage rate(s) exceed the rolled-back rate.

28 = July 28 Within 35 days of certification of value, each taxing authority shall advise the Property Appraiser of:

a. Prior Year Millage rate. b. Current year proposed millage. c. Current year rolled-back rate (computed pursuant to s.200.065, F.S.). d. The date, time and meeting place of the Tentative Budget Hearing (Final

hearing for School Districts).

Hearing Dates With July 1 Certification: 1. No sooner than September 3, and no later than September 18 2. The hearing dates are to be held within 80 days of certification of value, but not

earlier than 65 days after certification. 3. Monday through Friday the hearings have to be held after 5:00 p.m. 4. Hearings can be held any time on Saturday. 5. Hearing can never be held on Sunday. 6. The county commission shall not schedule its hearings on the same day

scheduled by a school district. 7. No taxing authority (except multi-county/water management districts) can hold

a hearing on the same day as a school district and county commission.

If a school district fails to provide the information required above within 35 days the school district shall be prohibited from levying a millage rate greater than the rolled-back rate for the upcoming year. The rolled-back rate shall be computed by the Property Appraiser and used in preparing the notice of proposed property taxes. (s. 200.065(2) (b), F.S)

48 = August 17 Not later than 55 days after certification of value the Property Appraiser shall mail out the Notice of Proposed Property Taxes (TRIM Notice) pursuant to section 200.069, F.S.

a. lf a review notice has been issued pursuant to section 193.1142, F.S., the TRIM Notice may not be sent until The Department has approved the assessment roll.

Page 228 of 279


SCHOOL DISTRICT TRIM TIMETABLE (Continued)

DAY

77 = September 15

Within 80 days of certification of value but not earlier than 65 days after certification, the school district shall hold a public hearing on the final budget and millage rate(s). This hearing is publicized via the TRIM Notice mailed out by the Property Appraiser.

a. At this hearing, the school district will amend the tentatively adopted budget and millage rate(s), and publicly announce the percent, if any, by which the re-computed millage exceeds the rolled-back rate.

b. Adopt final millage rate(s) and final budget. c. If the millage rate adopted exceeds the tentatively adopted rate (as presented

in the TRIM Notice), each taxpayer within the jurisdiction shall be notified of the increase by first class mail, at the expense of the taxing authority.

WITHIN 3 DAYS OF FINAL HEARING

The resolution or ordinance adopting the final millage rate shall be forwarded to the Property Appraiser and the Tax Collector.

a. No millage other than approved by referendum may be levied until the resolution or ordinance to levy is approved by the governing board of the school district and submitted in a timely manner to the Property Appraiser and the Tax Collector.

b. The receipt of the resolution or ordinance by the Property Appraiser shall be considered official notice of the millage rate approved by the taxing authority. (s. 200.065(4), F.S.).

Prior to the extension of the rolls, the property appraiser shall notify each taxing authority of the aggregate change in the assessment roll, if any, from the preliminary roll, including but not limited to, those changes which result from actions by the value adjustment board or from correction of errors in the assessment roll.

WITHIN 3 DAYS after receipt of Certification of Final Taxable Value (Form DR-422), the school district completes and certifies final millage rate(s) to property appraiser.

WITHIN 30 DAYS OF FINAL HEARING Not later than 30 days following adoption of its millage and budget ordinances or resolutions, each school district shall certify that they have complied with the provisions of Chapter 200, F.S., to Property Tax Administration Program, Florida Department of Revenue.

Page 229 of 279


SUMMARY OF REVENUES AND EXPENDITURES (BY MAJOR OBJECT) Ten year summary comparisons of revenues and expenditures are provided for each major fund. The funds presented are General, Debt Service, Capital Projects, Special Revenue Fund-Food Service, and Special Revenue Fund-Federal. Included in the summary comparisons are three years of revenue and expenditures forecasts beyond the proposed budget year.

Page 230 of 279

Duval County Public SchoolsSummary of Revenues and Expenditures (by Major Object)General Fund

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013Actual Actual Actual Actual Actual Actual Actual Budget Projected Projected Projected

Revenues: Local sources Ad valorem taxes 211,280,515 235,979,646 236,838,885 272,216,105 287,708,806 329,847,178 362,215,798 344,803,610 362,043,791 389,197,075 418,386,855 Interest 2,192,423 (147,681) 4,711,364 5,389,201 9,947,585 6,967,826 4,605,959 3,200,000 3,360,000 3,612,000 3,882,900 Other local 21,212,317 20,695,193 21,901,689 21,382,774 21,863,732 29,747,621 20,618,811 31,563,986 33,931,285 36,476,131 39,211,841 Total local sources 234,685,255 256,527,158 263,451,938 298,988,080 319,520,123 366,562,625 387,440,568 379,567,596 399,335,075 429,285,206 461,481,597

State Sources FEFP 360,142,880 354,365,513 366,998,649 369,910,723 406,897,878 368,237,774 333,632,194 323,533,067 321,915,402 320,305,825 319,985,519 Categoricals 46,024,561 67,625,397 86,674,856 116,434,524 130,425,086 163,323,513 143,164,147 144,103,091 145,544,122 149,182,725 152,912,293 Other state 11,260,596 8,718,946 11,772,485 8,812,523 21,547,551 17,191,294 1,752,336 1,233,462 1,245,797 1,276,942 1,308,865 Total state sources 417,428,037 430,709,856 465,445,990 495,157,770 558,870,515 548,752,581 478,548,677 468,869,620 468,705,320 470,765,491 474,206,677

Federal sources Reserve Officer Training Corps (ROTC) 559,330 521,436 523,145 611,595 599,255 551,904 672,494 550,000 561,000 572,220 583,664 Other federal 1,183,689 1,077,076 1,053,327 1,518,193 959,890 689,160 1,457,461 700,000 714,000 728,280 742,846 Total federal sources 1,743,019 1,598,512 1,576,472 2,129,788 1,559,145 1,241,064 2,129,955 1,250,000 1,275,000 1,300,500 1,326,510 Total revenues 653,856,311 688,835,526 730,474,400 796,275,638 879,949,783 916,556,270 868,119,200 849,687,216 869,315,396 901,351,197 937,014,784

Expenditures (by object) Salaries 412,125,844 412,345,309 454,419,528 484,026,522 522,909,792 557,259,203 553,829,746 482,671,570 487,498,286 497,248,251 507,193,216 Employee benefits 113,141,121 123,924,514 138,574,416 149,225,289 172,577,789 179,266,706 178,770,128 185,815,639 187,673,795 191,427,271 195,255,817 Purchased services 92,319,752 84,127,892 92,824,269 112,530,036 121,169,127 123,891,631 130,761,707 149,604,299 132,100,342 134,742,349 137,437,196 Energy services 14,277,260 14,717,390 16,788,509 21,417,704 21,535,964 22,460,046 24,230,964 26,590,339 26,856,242 27,393,367 27,941,235 Materials and supplies 30,635,971 24,760,243 27,813,999 31,333,820 35,338,049 31,831,536 31,223,414 96,870,115 35,000,000 35,700,000 36,414,000 Capital outlay 8,683,226 6,912,781 8,293,409 9,852,183 9,991,749 18,321,496 3,870,651 5,528,409 3,900,000 3,978,000 4,057,560 Other expenditures 10,666,157 10,576,037 10,087,164 1,989,322 1,875,836 2,401,532 2,008,947 831,202 839,514 856,304 873,430 Total expenditures 681,849,331 677,364,166 748,801,294 810,374,876 885,398,306 935,432,150 924,695,557 947,911,573 873,868,180 891,345,543 909,172,454

Fund Balance, Beginning of Year 65,724,310 57,794,503 70,304,340 76,996,709 80,270,461 100,474,629 115,855,743 124,002,259 58,201,925 53,649,141 63,654,795 Fund Balance, End of Year 57,643,620 69,669,563 76,973,649 85,475,020 102,264,615 114,582,410 124,079,125 58,201,925 53,649,141 63,654,795 91,497,125

The projected years are not provided for budget planning purposes but only as a rough estimate for future outlook. The projected years are for informational purposes only and are not for budget information.

Informational S

ection

Source: DCPS Accounting Services and Budget Services

General Fund: The major revenue sources in the General Fund are State and Local. Key State revenue is Florida Education Finance Program and Categorical Funding. Key Local revenue is property taxes. The current trend is that both State and Local revenues are increasing in the General Fund with local revenue increasing at a higher percentage (7%) as compared to 2.5% ( for ten year period) for State revenue. This trend should continue as the State continues to shift cost locally in order to meet the escalating cost of Medicaid and Class Size Amendment IX. With the escalating property tax base because of the increased values of homes and continued growth within Districts is making it easier for State to continue this shift. The increase in State funding will be necessary to meet the requirement of the Class Size Reduction Amendment. This will result in higher percentage of the increased funding from the state being categoricals funds that are restricted instead of being flexible funding. The state economy is healthy at this time due to population increases, tourism and reconstruction from hurricane damage.

Page 231 of 279

Duval County Public SchoolsSummary of Revenues and Expenditures (by Major Object)Debt Service Funds


Revenues: State sources Withheld for SBE Bonds 3,899,012 3,907,227 3,907,397 3,897,516 3,784,098 3,806,606 3,707,139 3,707,140 3,744,211 3,781,654 3,819,470 SBE Bond Interest 8,778 8,284 8,024 - 27,285 - 1,105 - SBE/COBI Bond-Proceeds from sale - - - - - - - - - - - Total state sources 3,907,790 3,915,511 3,915,421 3,897,516 3,811,383 3,806,606 3,708,244 3,707,140 3,744,211 3,781,654 3,819,470

Local sources Taxes: District Interest & Sinking 18,553,243 18,415,076 18,404,610 19,053,525 17,187,155 8,852,850 - - - - - Tax Redemptions 183,479 156,229 210,946 139,254 86,615 111,911 57,331 - - - - Interest 167,309 133,144 1,080,781 1,330,721 1,607,170 1,792,306 574,749 - - - - Total local sources 18,904,031 18,704,449 19,696,337 20,523,500 18,880,940 10,757,067 632,080 - - - - Total revenues 22,811,821 22,619,960 23,611,758 24,421,016 22,692,323 14,563,673 4,340,324 3,707,140 3,744,211 3,781,654 3,819,470

Other Financing Sources & Transfers Proceeds of Refunding Bonds - - - - - - - - - - - Proceeds from Certificates of Participation 460,712 54,000 37,608,487 44,750 - - - - - - - Premium on Refunding Bonds - - - - - - - - - - - Payments to Refunded Bond Escrow Agent - - - - - - - - - - - Transfers in: Transfers from Capital Project 3,367,664 4,635,663 7,480,875 9,687,656 7,287,911 15,627,562 15,154,982 15,401,892 15,718,532 14,926,480 14,735,555 Interfund 154,296 - - - - - 35,590,000 - - - - Total transfers in 3,521,960 4,635,663 7,480,875 9,687,656 7,287,911 15,627,562 50,744,982 15,401,892 15,718,532 14,926,480 14,735,555 Transfers out: - Transfers to General 1,340,601 Transfers to Capital Project (32,100) - - - - - - - - - - Interfund (154,296) - - - - - 35,590,000 - - - - Total transfers out (186,396) - - - - - 36,930,601 - - - - Total Other Financing Sources & Transfers 3,796,276 4,689,663 45,089,362 9,732,406 7,287,911 15,627,562 13,814,381 15,401,892 15,718,532 14,926,480 14,735,555

Expenditures (by object) Redemption of Principal 16,578,409 17,479,506 19,910,623 19,580,000 20,735,000 21,960,000 50,840,000 7,615,000 7,915,000 8,230,000 8,605,000 Interest 10,365,856 9,391,069 9,509,563 9,790,964 9,278,231 11,349,352 13,981,719 11,429,230 11,124,861 10,798,409 9,556,228 Dues & Fees 2,124,502 62,434 1,074,240 71,245 594,390 1,591,375 25,708 36,357 37,084 37,826 38,582 Miscellaneous Expenses - - - - - - - - - - - Total expenditures 29,068,767 26,933,009 30,494,426 29,442,209 30,607,621 34,900,727 64,847,427 19,080,587 19,076,945 19,066,235 18,199,810

Fund Balances, Beginning of Year 20,495,459 18,034,789 18,389,888 56,596,581 61,307,794 61,787,460 57,258,986 10,566,264 10,594,709 10,980,507 10,622,406 Fund Balances, End of Year 18,034,789 18,411,403 56,596,582 61,307,794 60,680,408 57,077,968 10,566,264 10,594,709 10,980,507 10,622,406 10,977,621

The projected years are not provided for budget planning purposes but only as a rough estimate for future outlook. The projected years are for informational purposes only and are not for budget information.

Informational S

ection


Debt Service Fund: Revenue received in Debt Service Fund is booking entries from the State to service Debt that the State handles and transfers from Capital Projects funds of 1.50 mills property tax revenues to service Certificates of Participation (COPS) issuances. Currently, the District has bonded to capacity State funding. At this time the District does not have planned a General Obligation Bond referendum. The major increase in Debt Service will be transfer from Capital Projects fund to service current and future COPS Issuances, sinking funds, principal and interest payments.

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Duval County Public SchoolsSummary of Revenues and Expenditures (by Major Object)Capital Projects Funds


Revenues: Local sources Ad valorem taxes 66,595,441 72,333,061 78,306,950 90,754,793 100,507,075 118,009,348 109,260,092 88,684,056 84,249,853 92,674,839 101,942,322 Interest 4,031,893 1,110,513 4,506,076 5,558,177 5,619,961 7,626,141 4,896,877 285,628 3,765,781 4,142,359 4,556,595 Gain on Sale of Investments - - - - - - - - - - Net incr (decr) in fair value of investments - - 959,366 (885,307) 1,679,520 1,091,860 (78,273) - - - - Other local 97,425 680,019 105,200 (165,145) 572,430 31,194 790,817 728 - - - Total local sources 70,724,759 74,123,593 83,877,592 95,262,518 108,378,986 126,758,543 114,869,513 88,970,412 88,015,634 96,817,198 106,498,917

State Sources CO&DS Distributed 468,107 461,957 465,152 476,885 508,071 550,439 640,084 - 526,520 526,520 526,520 Interest on undistributed CO&DS 84,493 42,464 54,471 55,936 107,052 101,195 48,546 - - - - Public Education Capital Outlay 21,164,260 7,953,151 10,311,465 14,710,125 15,950,720 17,027,463 13,123,000 4,169,609 11,388,725 11,388,725 11,388,725 Classrooms First Program - - - - - - - - - - SIT Funds - - - - - - - - - - Effort Index 937,982 1,244,861 - - - - - - - - Class Size Reduction/Capital Funds 6,273,559 6,093,468 15,235,519 1,645,000 25,086,138 6,034,210 6,330,982 - - - - Charter School Capital Outlay Funding 871,056 716,520 394,486 319,342 678,509 602,875 500,953 43,287 - - - Other state 305,427 262,520 188,809 118,538 288,026 124,880 258,164 95,733 200,000 200,000 200,000 Total state sources 30,104,884 16,774,941 26,649,902 17,325,826 42,618,516 24,441,062 20,901,729 4,308,629 12,115,245 12,115,245 12,115,245 Total revenues 100,829,643 90,898,534 110,527,494 112,588,344 150,997,502 151,199,605 135,771,242 93,279,041 100,130,879 108,932,443 118,614,162

Other Financing Sources & Uses Proceeds from sale of fixed assets 53,550 420,814 - 1,819,050 25,000 415,000 782,500 - - - - Loss recoveries - - - - - - 44,547 - - - - Proceeds from Certificates of Participation 8,108,648 5,613,000 39,000,000 970,250 - 148,331,808 - 27,220,000 27,220,000 - - Transfers in: From General Fund - 1,185,141 60,000 - 34,210 267,796 - - - - - From Debt Service Fund 32,100 - - - - - - - - - Interfund - - - - - - - - - - From Special Revenue - - - - - - - - - - - Total Transfers in 32,100 1,185,141 60,000 - 34,210 267,796 - - - - - Transfers out: To General Fund (17,999,573) (820,130) (24,368,137) (21,243,851) (22,707,322) (32,868,582) (54,890,559) (32,482,605) (32,547,570) (32,612,665) (32,677,891) Interfund - - - - - - - - - - To Debt Service Fund (3,367,664) (4,635,663) (7,480,875) (9,687,656) (7,287,911) (15,627,562) (15,154,982) (12,401,892) (12,463,901) (12,526,221) (12,588,852) Total Transfers out (21,367,237) (5,455,793) (31,849,012) (30,931,507) (29,995,233) (48,496,144) (70,045,541) (44,884,497) (45,011,472) (45,138,886) (45,266,743) Total Transfers out (21,367,237) (5,455,793) (31,849,012) (30,931,507) (29,995,233) (48,496,144) (70,045,541) (44,884,497) (45,011,472) (45,138,886) (45,266,743) Total Other Financing Sources & Uses (13,172,939) 1,763,162 7,210,988 (28,142,207) (29,936,023) 100,518,460 (69,218,494) (17,664,497) (17,791,472) (45,138,886) (45,266,743)

Expenditures (by object) Library Books 5,892,495 3,530,506 1,088,005 80,768 186,890 120,743 107,888 475,813 485,329 495,036 504,937 Audio Visual Materials 160,724 85,696 62,605 35,016 39,820 25,458 5,120 30,000 30,600 31,212 31,836 Building and Fixed Equipment 28,168,992 23,192,226 30,636,604 37,670,469 27,399,682 38,939,529 90,495,813 40,537,107 27,347,849 13,894,806 17,172,702 Furniture, Fixtures and Equipment 22,834,601 13,168,120 13,950,406 10,227,843 20,954,147 18,801,004 21,825,862 54,205,609 26,289,721 8,815,516 5,991,826 Motor Vehicles (including buses) 646,978 7,032,858 615,902 1,098,769 619,237 - - 1,000,000 - - - Land 699,490 1,277,932 8,128,355 10,592,407 3,590,183 20,623,397 118,802 18,836,705 4,213,439 4,297,708 4,383,662 Improvements other than buildings 6,927,277 7,949,033 9,209,930 7,707,046 8,491,582 8,369,477 12,860,794 11,764,917 7,000,215 7,140,220 8,783,024 Remodeling and renovations 46,531,886 56,450,475 33,082,267 42,881,295 42,436,119 56,618,284 49,607,656 88,262,515 44,027,765 29,908,321 33,506,487 Computer software 4,522,678 8,606,469 3,446,626 778,072 10,856,770 461,832 330,633 118,754 121,129 123,552 126,023 Debt Service: Redemption of principal - - - - - 6,384 Interest - - - - - - - - - - - Total expenditures 116,385,121 121,293,315 100,220,700 111,071,685 114,574,430 143,959,724 175,352,568 215,237,804 109,516,048 64,706,369 70,500,497

Fund Balances, Beginning of Year 237,293,781 208,565,364 178,785,973 192,368,166 161,756,164 171,149,874 276,720,122 167,908,546 28,285,286 1,108,645 195,832 Fund Balances, End of Year 208,565,364 179,933,745 196,303,755 165,742,618 168,243,213 278,908,215 167,920,302 28,285,286 1,108,645 195,832 3,042,755

The projected years are not provided for budget planning purposes but only as a rough estimate for future outlook.

Informational S

ection

The projected years are for informational purposes only and are not for budget information.


Capital Projects Fund: State and Local revenue sources are the primary funding sources for Capital Projects fund. Key State revenue sources are Public Education Capital Outlay (PECO), Capital Outlay and Debt Service (CO&DS) and Class Size Reduction (CSR) funds. Key local revenue is property taxes. Trend for State revenue has been in a decreasing mode but local property taxes revenue have been increasing. State PECO and CO&DS funds should remain about the same. State Class Size Reduction funds will have to increase exponentially in order for school districts to meet class size amendment (depends on legislative appropriations). Without PECO and CO&DS funds increasing property tax revenues will have to be pledged fro Certificates of Participation (COPS) to meet construction needs of the District.

Page 233 of 279

Duval County Public SchoolsSummary of Revenues and Expenditures (by Major Object)Special Revenue Fund-Food Service


Revenues: Local sources Food service sales 15,150,023 15,534,715 15,175,542 14,897,271 13,827,393 14,564,168 15,046,170 17,783,523 17,819,090 17,854,728 17,890,438 Interest and other 123,610 170,376 205,100 899,533 1,155,608 101,580 799,829 199,000 199,398 199,797 200,196 Total local sources 15,273,633 15,705,091 15,380,642 15,796,804 14,983,001 14,665,748 15,845,999 17,982,523 18,018,488 18,054,525 18,090,634

State sources Food service supplements 921,986 840,497 833,736 798,710 822,779 850,950 857,567 855,300 857,011 858,725 860,442 Other 20,555 19,662 19,253 18,077 17,219 - 5,406 - - - - Total state sources 942,541 860,159 852,989 816,787 839,998 850,950 862,973 855,300 857,011 858,725 860,442

Federal sources National School Lunch Act 22,626,922 22,769,515 23,744,362 23,894,659 24,251,910 25,184,997 26,787,024 24,560,441 24,609,562 24,658,781 24,708,099 USDA 2,363,411 1,969,911 2,595,973 1,853,172 2,161,398 785,959 808,719 2,612,837 2,618,063 2,623,299 2,628,545 Other - - - - - - 36,746 - - - - Total federal sources 24,990,333 24,739,426 26,340,335 25,747,831 26,413,308 25,970,956 27,632,489 27,173,278 27,227,625 27,282,080 27,336,644 Total revenues 41,206,507 41,304,676 42,573,966 42,361,422 42,236,307 41,487,654 44,341,461 46,011,101 46,103,123 46,195,329 46,287,720

Expenditures (by object) Salaries 13,266,899 13,864,031 13,611,136 4,477,582 4,284,113 3,995,364 3,543,563 4,024,623 4,032,672 4,040,738 4,048,819 Employee benefits 4,241,801 4,015,568 4,845,972 2,194,333 2,232,985 1,936,860 1,688,211 1,712,352 1,715,777 1,719,208 1,722,647 Purchased services 2,700,939 2,588,620 3,370,415 30,871,776 32,584,462 33,608,968 34,358,340 35,810,401 35,882,022 35,953,786 36,025,693 Energy Services 725,938 711,007 733,235 783,143 982,013 1,082,869 987,152 1,077,897 1,080,053 1,082,213 1,084,377 Materials and supplies 17,368,321 19,381,800 17,904,064 3,851,883 3,343,314 2,200,914 2,625,712 2,630,704 2,635,965 2,641,237 2,646,520 Capital Outlay ** 411,296 1,773,118 385,128 4,457,918 1,094,248 58,375 18,950 150,000 150,300 150,601 150,902 Other (includes indirect cost) 1,535,155 1,130,877 999,623 588,424 629,525 153,694 516,784 525,980 527,032 528,086 529,142 Total expenditures 40,250,349 43,465,021 41,849,573 47,225,059 45,150,660 43,037,044 43,738,712 45,931,957 46,023,821 46,115,869 46,208,100

Fund Balance, Beginning of Year 9,346,501 10,432,072 8,396,927 9,200,652 4,515,154 1,785,331 1,159,568 1,762,317 1,841,461 1,920,763 2,000,224 Fund Balance, End of Year 10,432,071 8,396,927 9,200,652 4,515,154 1,709,971 1,103,457 1,762,317 1,841,461 1,920,763 2,000,224 2,079,844Fund Balance, End of Year 10,432,071 8,396,927 9,200,652 4,515,154 1,709,971 1,103,457 1,762,317 1,841,461 1,920,763 2,000,224 2,079,844

* Projected Years-2% increase-does not include any new or additional programs or services. The projected years are not provided for budget planning purposes but only as a rough estimate for future outlook. The projected years are for informational purposes only and are not for budget information.

** One year increase in Capital Outlay for retooling

Informational S

ection


Special Revenue Fund-Food Service: The trend for local revenue has been an increase as meal sales have increased. Even with the student population decreasing, the District forecasts an increase in meal sales. Federal revenue has increased as federal contributions have increased for free and reduced meals.

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Duval County Public SchoolsSummary of Revenues and Expenditures (by Major Object)Special Revenue Fund-Federal

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013Actual Actual Actual Actual Actual Actual Budget Projected Projected Projected Projected

Revenues: Local sources Miscellaneous local - 81,971 88,091 88,143 84,176 82,435 77,944 58,582 58,641 58,699 58,758 Total local sources - 81,971 88,091 88,143 84,176 82,435 77,944 58,582 58,641 58,699 58,758

Federal sources Federal direct 6,679,368 7,018,189 5,050,753 6,428,014 5,581,362 4,409,710 10,221,242 7,749,427 7,757,176 7,764,934 7,772,699 Federal through state 60,778,040 69,106,711 70,621,325 82,595,479 85,902,771 75,281,363 75,278,470 101,772,466 101,874,238 101,976,113 102,078,089 Total federal sources 67,457,408 76,124,900 75,672,078 89,023,493 91,484,133 79,691,073 85,499,712 109,521,893 109,631,415 109,741,046 109,850,787 Total revenues 67,457,408 76,206,871 75,760,169 89,111,636 91,568,309 79,773,508 85,577,656 109,580,475 109,690,055 109,799,746 109,909,545

Expenditures (by object) Salaries 33,114,863 35,036,427 36,542,713 40,685,352 40,614,902 37,941,234 36,630,168 48,091,260 48,139,351 48,187,491 48,235,678 Employee benefits 8,809,272 10,368,047 11,279,335 12,854,690 13,381,443 12,708,380 11,897,416 19,041,532 19,060,574 19,079,634 19,098,714 Purchased services 11,515,004 15,828,569 15,313,205 19,764,914 21,071,975 19,387,772 20,082,328 25,338,611 25,363,950 25,389,314 25,414,703 Energy Services 29,947 22,700 36,211 50,632 52,196 42,153 13,800 13,814 13,828 13,841 Materials and supplies 4,296,211 5,272,634 5,353,957 4,610,802 2,817,288 2,798,273 5,461,010 11,553,183 11,564,736 11,576,301 11,587,877 Capital outlay 3,737,709 5,349,271 3,121,047 5,407,002 5,770,614 2,242,976 3,102,067 2,370,419 2,372,789 2,375,162 2,377,537 Other expenditures 4,216,028 3,391,814 3,155,202 3,405,500 2,907,616 2,258,771 2,449,115 3,171,670 3,174,842 3,178,017 3,181,195 Total expenditures 65,689,087 75,276,709 74,788,159 86,764,471 86,614,470 77,389,602 79,664,257 109,580,475 109,690,055 109,799,746 109,909,545

Transfers to general fund (Medicaid) 1,768,321 930,162 972,010 2,347,165 4,953,839 2,383,906 5,913,399 - - - - Total expenditures and transfers 67,457,408 76,206,871 75,760,169 89,111,636 91,568,309 79,773,508 85,577,656 109,580,475 109,690,055 109,799,746 109,909,545

Fund Balance (Not Applicable) - - - - - - - - - - -

* Projected Years assume 1% increase and does not include any new or additional programs or services. The projected years are not provided for budget planning purposes but only as a rough estimate for future outlook. The projected years are for informational purposes only and are not for budget information.p j y p p y g


Informational S

ection

Special Revenue Fund-Federal: Due to the budget constraints of the federal government over the coming years, projected funding increases will be slight. However funding fro No Child Left Behind and other Federal mandates should continue.Special Revenue Fund-Federal: Due to the budget constraints of the federal government over the coming years, projected funding increases will be slight. However funding fro No Child Left Behind and other Federal mandates should continue.Special Revenue Fund-Federal: Due to the budget constraints of the federal government over the coming years, projected funding increases will be slight. However funding fro No Child Left Behind and other Federal mandates should continue.Special Revenue Fund-Federal: Due to the budget constraints of the federal government over the coming years, projected funding increases will be slight. However funding fro No Child Left Behind and other Federal mandates should continue.

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STUDENT ENROLLMENT PROJECTIONS (FTE AND COFTE) FORECASTING AND ESTIMATING METHODOLOGY

The Department of Education’s FTE forecasting software is a Web based environment. Forecasting begins with information on births, 3 & 4 year olds, and non-promotions. Historical FTEs are entered through the current FTE count.

Forecasts are produced by comparing historical FTE to the annualized FTE for the current year.

Steps:

1. The software first forecasts district totals by grade. This determines grade progression ratios, which is the number of students who continue from one grade to the next.

2. The software lists the best models to create the next years’ forecast. The Models indicate how the Grade Progression ratios are calculated.

Weights Used for Cohort Ratios

MODEL Year-1 Year-2 Year-3 Year-4 Year-5 1, A 1 1 1 1 1 2, B 1 1 1 1 3, C 1 1 1 4, D 1 1 5, E 5 4 3 2 1 6, F 4 3 2 1 7, G 3 2 1 8, H 2 1 9, I 1

Year-1 denotes the most recent historical year.

The software produces forecasts using the different models (1-9 and A-I). The models with numbers (1-9) use Kindergarten as the Cohort date for grade one. The models with letters (A-I) use birth rates 6 years before as the Cohort data for grade one. The software compares the annualized current year to the various model estimates for the same year. The software will list the best 12 models. Districts may select any model in which the forecasting error rate is acceptable. (The model that is closest to the intersection of the mean and maximum absolute deviation are the suggested models.) Assuming the error rate is acceptable, and no bias adjustments are necessary, and the simulation results are satisfactory, select the best forecasting model.

3. Program totals are then calculated using the forecasted district grade FTE and using historical percentages. I.e., if this year 90% of ninth grade is in Basic Education, then the software will place 90% of the forecasted ninth graders in Basic Education. This is called “continuation of current programs’ forecast. Growth in a particular program is due to more students in the district, not to policy changes that would expand the program.

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FORECASTING AND ESTIMATING METHODOLOGY (Continued) 4. The final step is to fine tune the forecast by using the narrative justification process. District

staff has local knowledge of potential changes to the normal FTE patterns due to legislative changes, local School Board decisions impacting district program, new housing developments, new industry, and opening/closing private/public schools.

5. The Estimating Enrollment Conference monitors the districts projected FTE. The EEC is composed of the Commissioner of Education or his designee, Governor’s office staff, EDR (Economic and Demographic Research) staff, House Fiscal Responsibility staff and Senate Ways and Means staff. The EEC develops the official information on school district enrollment for state planning and budgeting by reviewing school districts’ forecasted FTE and approving a consensus forecast.

6. For capping purposes, FTE is categorized in two groups. Group 1 includes Basic (FTE lines 101, 102 and 103) and Basic with ESE Services (FTE lines 111, 112, 113), which is not capped. Group 2 includes ESOL, Vocational and ESE Support Level IV and V students (FTE lines 130, 300, 254 and 255), which is capped. Districts over projecting FTEs will result in a reduction of the Basic Student Allocation (BSA) for all districts. Districts under projecting FTEs will result in districts being capped--Districts will only receive funding for the Group 2 FTE that was reported in the original projection.

7. FTE may shift from Group 2 to Group 1, if a district’s percentage of FTE in Group 2 exceeds certain thresholds. If the Enrollment Conference shifts FTE from Group 2 to Group 1 and the districts forecast of Group 2 FTE was correct, the district receives funding for these FTE at a weight of 1.0.

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1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-2000 2000-2001

PreK 308.35 359.72 435.07 530.98 586.90 813.31 1,000.11 1,038.39 984.75 1,010.01 976.21 927.32Kindergarten 10,182.67 10,355.08 10,698.29 10,316.97 10,511.25 10,443.06 10,612.68 10,595.77 10,505.38 10,464.41 9,733.35 9,762.91Grade 1 10,619.51 10,813.62 10,928.44 10,735.77 10,573.14 10,799.92 10,893.04 11,081.62 10,933.02 10,817.91 10,661.43 10,006.22Grade 2 9,647.60 10,137.78 10,369.25 10,715.18 10,577.27 10,260.26 10,529.61 10,568.04 10,778.51 10,601.39 10,341.18 10,517.51Grade 3 9,429.73 9,705.28 10,114.28 10,276.65 10,474.32 10,432.38 10,266.46 10,465.06 10,426.65 10,780.69 10,477.49 10,486.86Grade 4 9,168.53 9,546.46 9,811.76 10,126.51 10,104.04 10,332.37 10,361.85 10,282.79 10,410.01 10,405.93 10,644.95 10,508.28Grade 5 8,487.62 9,008.45 9,424.29 9,599.01 9,937.02 9,941.11 10,191.32 10,230.70 10,107.22 10,146.19 10,068.24 10,342.85Grade 6 7,249.35 7,738.74 8,946.94 9,625.85 9,573.13 10,032.31 10,104.72 10,331.75 10,382.75 10,317.14 10,257.77 10,679.01Grade 7 8,220.36 8,175.70 8,894.22 8,927.15 9,406.20 9,398.13 9,926.27 9,728.34 9,992.47 10,119.22 9,975.02 10,329.21Grade 8 7,529.57 7,594.02 7,690.01 7,933.19 8,280.00 8,633.45 8,815.43 9,364.20 9,195.66 9,386.85 9,194.17 9,122.06Grade 9 7,023.17 7,558.01 8,137.62 8,235.94 8,636.06 8,900.31 9,792.54 10,097.01 10,651.05 11,284.43 12,453.52 12,599.52Grade 10 7,336.90 7,251.22 7,048.90 7,241.56 7,398.30 7,671.66 7,655.84 7,757.00 7,883.45 7,699.44 6,995.17 6,805.50Grade 11 5,649.54 5,748.14 5,703.26 5,636.23 5,711.38 5,745.38 5,896.88 6,227.02 6,470.73 6,414.05 6,242.27 6,267.23Grade 12 5,119.15 4,955.22 4,996.91 4,961.47 5,046.14 5,069.71 4,905.98 5,129.66 5,267.55 5,119.03 5,099.89 5,133.52

105,972.05 108,947.44 113,199.24 114,862.46 116,815.15 118,473.36 120,952.73 122,897.35 123,989.20 124,566.69 123,120.66 123,488.00

2001-2002 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013

PreK 971.72 1,035.87 1,040.91 1,033.53 966.67 892.36 866.78 910.90 911.15 984.73 981.00 969.30Kindergarten 9,904.89 10,160.01 10,599.99 10,730.42 10,716.61 10,690.08 10,452.13 10,358.61 10,540.96 10,724.28 11,417.12 11,651.57Grade 1 10,073.26 10,043.33 10,151.24 10,645.75 10,664.41 10,720.50 10,660.96 10,544.84 10,347.87 10,553.18 10,756.07 11,433.03Grade 2 9,895.87 9,843.74 9,999.09 9,942.50 10,335.33 10,205.20 10,279.88 10,311.06 10,191.76 10,013.57 10,213.97 10,432.77Grade 3 10,695.60 10,046.03 10,503.03 10,564.73 10,446.90 10,521.71 10,374.06 10,511.74 10,602.64 10,419.07 10,264.77 10,465.41Grade 4 10,696.18 10,885.42 9,531.23 9,797.07 9,958.41 9,942.05 9,809.86 9,789.23 9,683.47 9,860.31 9,702.28 9,561.29Grade 5 10,195.67 10,217.65 10,591.32 9,383.95 9,583.80 9,649.46 9,553.56 9,494.51 9,361.50 9,365.47 9,548.22 9,411.89Grade 6 10,974.52 10,788.35 10,746.65 10,927.00 10,017.84 9,846.45 9,600.65 9,687.80 9,289.60 9,420.21 9,415.98 9,571.93Grade 7 10,417.94 10,620.29 10,531.39 10,508.45 10,283.19 9,647.76 9,463.61 9,303.66 9,285.52 9,009.43 9,121.14 9,140.95Grade 8 9,522.10 9,618.83 10,094.89 9,963.10 9,820.95 9,408.62 8,919.64 8,844.07 8,654.90 8,640.05 8,425.25 8,532.87Grade 9 12,129.23 12,394.54 11,720.18 11,959.67 11,815.17 11,628.83 10,793.93 10,026.66 9,561.51 9,714.97 9,629.19 9,320.63Grade 10 7,389.88 7,803.06 8,527.71 8,427.56 8,329.63 8,371.78 9,362.66 9,198.56 8,740.34 8,131.42 8,154.30 8,122.69Grade 11 6,508.62 6,782.62 7,286.46 7,451.97 7,555.89 7,340.19 8,067.83 8,127.89 8,636.78 8,055.21 7,556.75 7,537.95Grade 12 5,651.07 5,744.45 6,048.20 6,293.71 6,626.88 7,083.84 6,555.59 6,526.24 7,533.31 7,376.10 6,855.92 6,410.24

125,026.55 125,984.19 127,372.29 127,629.41 127,121.68 125,948.83 124,761.14 123,635.77 123,341.31 122,268.00 122,041.96 122,562.52

Informational S

ection

Note: Does not include Summer Department of Juvenile Justice (DJJ) FTE.

Source: Ram Krishnam, Florida Department of Education

ACTUAL AND ESTIMATED REGULAR TERM FTE FOR DUVAL AS OF JULY, 2009

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UNWEIGHTED FTE BY PROGRAM CATEGORIES

4TH CALC PROJECTEDProg UFTE UFTE UFTE UFTE UFTE UFTE UFTE UFTENo. Program Name 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10101 K-3 Basic 32,086.74 32,837.70 33,226.22 33,774.02 34,292.72 34,540.77 34,909.30 34,959.30102 4-8 Basic 38,900.76 39,135.50 38,184.85 37,458.85 36,555.12 35,913.40 35,991.81 35,323.85103 9-12 Basic 24,456.68 24,907.22 25,375.43 25,496.32 25,530.82 25,299.10 24,760.88 25,166.55111 K - 3 Basic with ESE Services 7,909.71 8,231.03 8,296.57 7,943.23 7,291.10 6,620.41 6,409.17 6,339.48112 4 - 8 Basic with ESE Services 11,135.41 11,107.96 10,964.18 10,712.37 10,434.15 9,940.60 9,783.45 9,612.69113 9 - 12 Basic with ESE Services 4,174.42 4,640.57 4,821.17 4,956.14 5,273.64 5,615.78 5,526.54 5,512.33130 Intensive English 1,996.67 2,282.49 2,747.54 2,923.94 2,940.99 2,969.12 2,731.22 2,695.97

Subtotal (101-133) 120,660.39 123,142.47 123,615.96 123,264.87 122,318.54 120,899.18 120,112.37 119,610.17

254 Support Level IV 892.90 888.79 888.79 879.17 883.62 894.25 923.75 959.36255 Support Level V 419.60 358.01 358.01 367.51 382.43 418.36 364.73 383.35

Subtotal (201-215), (251-255) 1,312.50 1,246.80 1,246.80 1,246.68 1,266.05 1,312.61 1,288.48 1,342.71

300 Vocational 4,140.39 3,092.91 3,092.91 2,885.04 2,445.24 2,623.01 2,329.44 2,388.43

Subtotal (300), (301-316) 4,140.39 3,092.91 3,092.91 2,885.04 2,445.24 2,623.01 2,329.44 2,388.43

Total K-12 (101-316) 126,113.28 127,482.18 127,955.67 127,396.59 126,029.83 124,834.80 123,730.29 123,341.31

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WEIGHTED FTE BY PROGRAM CATEGORIES

4TH CALC PROJECTEDProg WFTE WFTE WFTE WFTE WFTE WFTE WFTE WFTENo. Program Name 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10101 K-3 Basic 32,247.17 32,903.38 33,624.93 34,381.95 35,492.97 36,198.73 37,213.31 37,546.29102 4-8 Basic 38,900.76 39,135.50 38,184.85 37,458.85 36,555.12 35,913.40 35,991.81 35,323.85103 9-12 Basic 27,440.39 28,394.23 28,727.52 28,377.40 27,777.53 26,968.84 26,048.45 25,997.05111 K - 3 Basic with ESE Services 7,949.26 8,247.49 8,396.13 8,086.21 7,546.29 6,938.19 6,832.18 6,808.60112 4 - 8 Basic with ESE Services 11,135.41 11,107.96 10,964.18 10,712.37 10,434.15 9,940.60 9,783.45 9,612.69113 9 - 12 Basic with ESE Services 4,683.70 5,290.25 5,457.56 5,516.18 5,737.72 5,986.42 5,813.92 5,694.24130 Intensive English 2,545.75 2,962.67 3,577.30 3,853.75 3,749.76 3,562.94 3,056.24 3,030.27

Subtotal (101-133) 124,902.44 128,041.48 128,932.47 128,386.71 127,293.54 125,509.12 124,739.36 124,012.99254 Support Level IV 3,525.17 3,508.94 3,470.96 3,271.38 3,299.44 3,241.66 3,297.79 3,376.95255 Support Level V 2,345.98 2,001.63 2,054.75 1,768.34 1,989.02 2,117.74 1,812.71 1,860.78

Subtotal (201-215), (251-255) 5,871.15 5,510.57 5,525.71 5,039.72 5,288.46 5,359.40 5,110.50 5,237.73300 Vocational 4,910.50 3,680.56 3,424.54 3,272.42 2,834.03 2,935.15 2,508.81 2,507.85

Subtotal (300), (301-316) 4,910.50 3,680.56 3,424.54 3,272.42 2,834.03 2,935.15 2,508.81 2,507.85

Total K-12 (101-316) 135,684.09 137,232.61 137,882.72 136,698.85 135,416.03 133,803.67 132,358.67 131,758.57

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‐20,000 40,000 60,000 80,000 100,000 120,000 140,000 160,000 180,000

2002‐03 Actual

2003‐04 Actual

2004‐05 Actual

2005‐06 Actual

2006‐07 Actual

2007‐08 Actual

2008‐09 4th Calc

2009‐10 Projected

FULL TIME EQUIVALENT STUDENTS2002‐03 THROUGH 2009‐10

UNWEIGHTED FTE WEIGHTED FTE

119,610.17

1 342 71 2 388 43

124,012.99

5,237.73 2,507.85 20,000.00

40,000.00

60,000.00

80,000.00

100,000.00

120,000.00

140,000.00 FTE BY PROGRAM 2009‐10

Source: DCPS, Budget Services

‐20,000 40,000 60,000 80,000 100,000 120,000 140,000 160,000 180,000

2002‐03 Actual

2003‐04 Actual

2004‐05 Actual

2005‐06 Actual

2006‐07 Actual

2007‐08 Actual

2008‐09 4th Calc

2009‐10 Projected

FULL TIME EQUIVALENT STUDENTS2002‐03 THROUGH 2009‐10


119,610.17

1,342.71 2,388.43

124,012.99

5,237.73 2,507.85

‐

20,000.00

40,000.00

60,000.00

80,000.00

100,000.00

120,000.00

140,000.00

Basic Education Exceptional Education Vocational Education

FTE BY PROGRAM 2009‐10


126,029.83

124,834.80

123,730.29 123,341.31

121,500.00 122,000.00 122,500.00 123,000.00 123,500.00 124,000.00 124,500.00 125,000.00 125,500.00 126,000.00 126,500.00

2006‐07 Actual 2007‐08 Actual 2008‐09 4th Calc 2009‐10 Projected

FOUR YEAR TREND IN UNWEIGHTED FTE

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HISTORICAL PRE-KINDERGARTEN DATA - REGULAR TERM

Type of FTE 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10

Total Pre-Kindergarten 2,171.00 2,444.00 2,214.00 2,004.00 1,494.00 1,443.00 1,538.00 1,545.00 1,403.00 1,435.00

FTE Generating Pre-Kindergarten 927.32 971.72 1,035.87 1,040.93 1,034.03 966.67 1,039.76 866.78 910.90 911.15

Non FTE Generating Pre-Kindergarten 1,243.68 1,472.28 1,178.13 963.07 459.97 476.33 498.24 678.22 492.10 523.85

Source: DCPS, Budget Services and Student Information Systems

Notes: Total Pre-Kindergarten as of 20 day countFTE Generating Pre-Kindergarten for 2009-10 comes from projections for 2009-10.

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# Duval Total2010 Capital Outlay FTE Forecast

Grade Actual2006-07

Actual2007-2008

Actual2008-2009

Projected2009-2010

Projected2010-2011

Projected2011-2012

Projected2012-2013

Projected2013-2014

Projected2014-2015

Projected2015-2016

Projected2016-2017

Projected2017-2018

Projected2018-2019

Projected2019-2020

5 6 7 8 9 10 11 12 13 14 15 16 17 18

BirLagged Birth

Data for K 12,163 12,105 12,251 12,617 12,746 13,615 13,841 13,511 13,515 13,623 13,700 13,749 13,838 13,970

C06-07 C07-08 C08-09 C09-10 C10-11 C11-12 C12-13 C13-14 C14-15 C15-16 C16-17 C17-18 C18-19 C19-20

3 PreK 672.87 618.43 601.05 590.40 650.65 648.19 640.46 643.11 647.50 650.48 653.75 658.99 665.51 672.85 4 Grade K 10,551.39 10,307.22 10,230.61 10,425.18 10,607.38 11,290.60 11,520.90 11,287.74 11,274.75 11,358.58 11,423.67 11,466.27 11,538.57 11,645.87 5 Grade 1 10,555.24 10,478.47 10,391.12 10,186.92 10,403.54 10,602.19 11,264.93 11,544.79 11,364.25 11,354.71 11,432.48 11,499.31 11,543.39 11,613.50 6 Grade 2 10,004.99 10,071.19 10,127.65 10,020.26 9,835.57 10,046.32 10,261.03 10,903.88 11,217.34 11,088.43 11,072.86 11,143.82 11,209.81 11,253.99 7 Grade 3 10,295.87 10,110.48 10,283.67 10,382.76 10,211.05 10,050.25 10,257.61 10,502.99 11,153.92 11,535.16 11,449.93 11,427.57 11,491.60 11,559.73 8 Grade 4 9,649.97 9,562.80 9,533.02 9,445.38 9,630.40 9,485.09 9,339.47 9,526.40 9,757.28 10,356.48 10,717.45 10,651.73 10,629.50 10,686.15 9 Grade 5 9,393.03 9,254.10 9,229.18 9,094.05 9,113.93 9,302.19 9,177.51 9,048.16 9,236.85 9,471.44 10,049.83 10,402.70 10,343.73 10,321.75 # Grade 6 9,435.37 9,098.32 9,098.71 8,755.32 8,891.56 8,908.79 9,070.66 8,957.10 8,821.51 8,974.22 9,197.36 9,737.25 10,094.36 10,064.03 # Grade 7 9,163.78 8,969.86 8,723.44 8,606.51 8,380.90 8,504.46 8,549.62 8,718.58 8,651.41 8,546.62 8,674.74 8,884.24 9,380.82 9,738.51 # Grade 8 8,969.37 8,460.71 8,328.62 8,087.07 8,000.12 7,821.99 7,940.58 8,012.55 8,189.48 8,168.20 8,075.27 8,180.45 8,371.23 8,819.78 # Grade 9 11,019.61 10,124.07 9,293.84 8,797.39 8,919.91 8,800.47 8,557.81 8,560.79 8,563.39 8,657.38 8,654.21 8,573.10 8,651.82 8,831.70 # Grade 10 7,913.95 8,797.87 8,555.38 8,023.70 7,406.76 7,410.59 7,363.85 7,222.08 7,230.97 7,265.57 7,338.23 7,348.48 7,294.00 7,339.40 # Grade 11 6,934.66 7,480.50 7,520.29 7,908.96 7,273.73 6,771.62 6,739.30 6,760.33 6,720.01 6,779.99 6,817.52 6,879.85 6,899.49 6,862.26 # Grade 12 6,706.40 6,259.51 6,086.81 7,012.74 6,764.97 6,197.70 5,747.35 5,697.26 5,692.60 5,636.51 5,686.40 5,718.13 5,770.45 5,786.71

121,266.50 119,593.53 118,003.39 117,336.64 116,090.47 115,840.45 116,431.08 117,385.76 118,521.26 119,843.77 121,243.70 122,571.89 123,884.28 125,196.23

(1,672.97) (1,590.14) (666.75) (1,246.17) (250.02) 590.63 954.68 1,135.50 1,322.51 1,399.93 1,328.19 1,312.39 1,311.95

Grade Level SummaryPreK-5 61,123.36 60,402.69 60,396.30 60,144.95 60,452.52 61,424.83 62,461.91 63,457.07 64,651.89 65,815.28 66,799.97 67,250.39 67,422.11 67,753.84 6-8 27,568.52 26,528.89 26,150.77 25,448.90 25,272.58 25,235.24 25,560.86 25,688.23 25,662.40 25,689.04 25,947.37 26,801.94 27,846.41 28,622.32 9-12 32,574.62 32,661.95 31,456.32 31,742.79 30,365.37 29,180.38 28,408.31 28,240.46 28,206.97 28,339.45 28,496.36 28,519.56 28,615.76 28,820.07 PreK - G12 121,266.50 119,593.53 118,003.39 117,336.64 116,090.47 115,840.45 116,431.08 117,385.76 118,521.26 119,843.77 121,243.70 122,571.89 123,884.28 125,196.23

Growth Summary *PreK-5 - 49.83 972.31 1,037.08 995.16 1,194.82 1,163.39 984.69 450.42 171.72 331.73 6-8 - - - 111.96 127.37 - 0.81 258.33 854.57 1,044.47 775.91 9-12 - - - - - - - 156.91 23.20 96.20 204.31 PreK - G12 - 49.83 972.31 1,149.04 1,122.53 1,194.82 1,164.20 1,399.93 1,328.19 1,312.39 1,311.95

*Growth for the first year is the difference between the current year and the highest of the three previous years.Subsequent growth is the difference between each year and the prior year. Negative differences are shown as 0.

Source: FDOE Final Capital Outlay FTE Forecast, September 1, 2009

Informational S

ection

Page 243 of 279


ACTUAL AND PROJECTED CAPITAL OUTLAY FTE (COFTE)

(REGULAR TERM)

110,000.00

112,000.00

114,000.00

116,000.00

118,000.00

120,000.00

122,000.00

124,000.00

126,000.00

Actual2006‐07

Actual2007‐2008

Actual2008‐2009

Projected2009‐2010











Actual & Projected Capital Outlay FTE (COFTE)RegularTerm Only

2006‐2007 through 2019‐2020

Source: FDOE Final Capital Outlay FTE Forecast, September 1, 2009.

Page 244 of 279


PERSONNEL

TEACHERS BASE SALARIES (10 MONTH)

Fiscal Year Minimum Salary Maximum Salary Average Salary

1996 $23,000 $44,976 $31,907 1997 $24,000 $45,976 $33,032 1998 $24,782 $47,475 $32,779 1999 $25,500 $49,131 $34,975 2000 $26,200 $50,800 $36,116 2001 $27,510 $53,340 $37,913 2002 $28,155 $54,647 $38,392 2003 $30,000 $57,648 $41,380 2004 $30,000 $57,648 $42,182 2005 $31,000 $60,489 $41,513 2006 $32,750 $63,816 $42,813 2007 $35,200 $67,566 $45,895 2008 $37,000 $70,891 $48,649 2009 $37,300 $71,391 $47,900 2010* $37,300 $71,391 $47,900

Source: DCPS Business Services and Budget Services *2010 negotiations not finalized as of September, 2009

Page 245 of 279


STAFF PROFILES BY POSITION TYPE

The chart below reflects the staff profiles of the total positions in the district. The positions shown are from a State required report that is released each February for valid comparison purposes.

STAFF PROFILES BY POSITION TYPE Actual Actual Actual Projected Difference

Position Type 2006-2007

2007-2008

2008-2009

2009-2010

Instruction Principals 158 155 158 159 1 Assistant Principals 255 248 257 258 1 Deans 1 0 0 0 0 Teachers 8,744 8,393 7,975 7,880 -95 Guidance 236 238 235 297 62 Librarians 143 141 133 123 -10 Paraprofessionals 1,243 1,219 1,167 1,074 -93Support Services Superintendent 1 1 1 1 0 Assoc. Superintendent-Instructional 11 13 11 11 0 Assoc. Superintendent-Non-Instructional 3 2 2 1 -1 Dir., Sup., Coordinator - Instructional 103 90 95 97 2 Dir., Sup., Coordinator - Non-Instructional 101 121 129 120 -9 Consultants, Supervisors - Instructional 15 10 11 11 0 Community Schools Coordinators 0 0 0 0 0 Social Workers 38 37 38 36 -2 Psychologists 58 59 54 53 -1 Instructional Specialists 402 493 490 482 -8 Non-Instructional Specialists 142 141 164 154 -10 Technicians 89 102 101 96 -5 Clerical/Secretarial 1,287 1,271 1,212 1,258 46 Service Workers 624 563 536 523 -13 Skilled Crafts 228 229 223 211 -12 Unskilled Laborers 44 43 40 40 0Total all personnel 13,926 13,569 13,032 12,885 -147

The official employee reports (EE05) is produced in October and November of each school year and is released in February. At this time, the official employee report for 2009 is not available. The District unofficial employee count (full-time positions) as of June, 2009 is as follows:

Source: Department of Education EE05 reports dated 2/07, 2/08, 2/09,Budget 2010

Note: Start of School year official Staff Report is issued in February 2009 Source: DCPS Human Resources Department, Employee Position Code report as of 7/2/09

Teachers 8,609 Psychologists/Specialists 191 Administrators 709 Support Personnel 3,376 Part – Time 1,364 Total Employees 14,249

Page 246 of 279


DEBT AND AMORTIZATION SCHEDULES

The current debt and amortization schedules for long term debt of the District are provided. Principal and interest payments for the current school year are shaded.

Page 247 of 279

Financial Section

State of FloridaState Board of Education Capital Outaly Bonds, 1999 Series ADuval County School DistrictDebt Service Schedule

Date Principal Coupon Interest Period Total Fiscal Total

7/1/1999 25,627.22 25,627.22 1/1/2000 80,000.00 4.250000 38,440.99 118,440.99 144,068.21 7/1/2000 36,740.26 36,740.26 1/1/2001 80,000.00 4.250000 36,740.99 116,740.99 153,481.25 7/1/2001 35,040.26 35,040.26 1/1/2002 80,000.00 4.250000 35,040.99 115,040.99 150,081.25 7/1/2002 33,340.26 33,340.26 1/1/2003 75,000.00 4.250000 33,340.99 108,340.99 141,681.25 7/1/2003 31,746.51 31,746.51 1/1/2004 80,000.00 4.000000 31,747.24 111,747.24 143,493.75 7/1/2004 30,146.51 30,146.51 1/1/2005 80,000.00 4.000000 30,147.24 110,147.24 140,293.75 7/1/2005 28,546.51 28,546.51 1/1/2006 85,000.00 4.000000 28,547.24 113,547.24 142,093.75 7/1/2006 26,846.51 26,846.51 1/1/2007 85,000.00 4.000000 26,847.24 111,847.24 138,693.75 7/1/2007 25,146.51 25,146.51 1/1/2008 85,000.00 4.000000 25,147.24 110,147.24 135,293.75 7/1/2008 23,446.51 23,446.51 1/1/2009 85,000.00 4.000000 23,447.24 108,447.24 131,893.75 7/1/2009 21,693.47 21,693.47 1/1/2010 90,000.00 4.375000 21,694.03 111,694.03 133,387.50 7/1/2010 19,724.81 19,724.81 1/1/2011 90,000.00 4.500000 19,725.19 109,725.19 129,450.00 7/1/2011 17,699.81 17,699.81 1/1/2012 90,000.00 4.500000 17,700.19 107,700.19 125,400.00 7/1/2012 15,674.81 15,674.81 1/1/2013 95,000.00 4.625000 15,675.19 110,675.19 126,350.00 7/1/2013 13,478.03 13,478.03 1/1/2014 95,000.00 4.625000 13,478.22 108,478.22 121,956.25 7/1/2014 11,281.25 11,281.25 1/1/2015 85,000.00 4.750000 11,281.25 96,281.25 107,562.50 7/1/2015 9,262.50 9,262.50 1/1/2016 90,000.00 4.750000 9,262.50 99,262.50 108,525.00 7/1/2016 7,125.00 7,125.00 1/1/2017 95,000.00 4.750000 7,125.00 102,125.00 109,250.00 7/1/2017 4,868.75 4,868.75 1/1/2018 100,000.00 4.750000 4,868.75 104,868.75 109,737.50 7/1/2018 2,493.75 2,493.75 1/1/2019 105,000.00 4.750000 2,493.75 107,493.75 109,987.50

1,750,000.00 852,680.71 2,602,680.71 2,602,680.71 Accrued 12,172.86 12,172.86

1,750,000.00 840,507.85 2,590,507.85

Page 248 of 279

Financial Section

State of FloridaState Board of Education Capital Outaly Bonds, 2005 Series ADuval County School DistrictDebt Service Schedule


7/1/2006 647,750.00 647,750.00 1/1/2007 - 5.000000 647,750.00 647,750.00 1,295,500.00 7/1/2007 647,750.00 647,750.00 1/1/2008 2,025,000.00 5.000000 647,750.00 2,672,750.00 3,320,500.00 7/1/2008 597,125.00 597,125.00 1/1/2009 2,120,000.00 5.000000 597,125.00 2,717,125.00 3,314,250.00 7/1/2009 544,125.00 544,125.00 1/1/2010 2,240,000.00 5.000000 544,125.00 2,784,125.00 3,328,250.00 7/1/2010 488,125.00 488,125.00 1/1/2011 2,370,000.00 5.000000 488,125.00 2,858,125.00 3,346,250.00 7/1/2011 428,875.00 428,875.00 1/1/2012 2,500,000.00 5.000000 428,875.00 2,928,875.00 3,357,750.00 7/1/2012 366,375.00 366,375.00 1/1/2013 2,645,000.00 5.000000 366,375.00 3,011,375.00 3,377,750.00 7/1/2013 300,250.00 300,250.00 1/1/2014 2,800,000.00 5.000000 300,250.00 3,100,250.00 3,400,500.00 7/1/2014 230,250.00 230,250.00 1/1/2015 2,980,000.00 5.000000 230,250.00 3,210,250.00 3,440,500.00 7/1/2015 155,750.00 155,750.00 1/1/2016 3,160,000.00 5.000000 155,750.00 3,315,750.00 3,471,500.00 7/1/2016 76,750.00 76,750.00 1/1/2017 3,070,000.00 5.000000 76,750.00 3,146,750.00 3,223,500.00

25,910,000.00 8,966,250.00 34,876,250.00 34,876,250.00 Accrued 12,172.86 12,172.86

25,910,000.00 8,954,077.14 34,864,077.14

Page 249 of 279

Financial Section

State of FloridaState Board of Education Capital Outaly Bonds, 2005 Series BDuval County School DistrictDebt Service Schedule


7/1/2006 50,750.00 50,750.00 1/1/2007 3.500000 50,750.00 50,750.00 101,500.00 7/1/2007 50,750.00 50,750.00 1/1/2008 3.500000 50,750.00 50,750.00 101,500.00 7/1/2008 50,750.00 50,750.00 1/1/2009 245,000.00 5.000000 50,750.00 295,750.00 346,500.00 7/1/2009 44,625.00 44,625.00 1/1/2010 235,000.00 5.000000 44,625.00 279,625.00 324,250.00 7/1/2010 38,750.00 38,750.00 1/1/2011 235,000.00 5.000000 38,750.00 273,750.00 312,500.00 7/1/2011 32,875.00 32,875.00 1/1/2012 230,000.00 5.000000 32,875.00 262,875.00 295,750.00 7/1/2012 27,125.00 27,125.00 1/1/2013 215,000.00 5.000000 27,125.00 242,125.00 269,250.00 7/1/2013 21,750.00 21,750.00 1/1/2014 205,000.00 5.000000 21,750.00 226,750.00 248,500.00 7/1/2014 16,625.00 16,625.00 1/1/2015 185,000.00 5.000000 16,625.00 201,625.00 218,250.00 7/1/2015 12,000.00 12,000.00 1/1/2016 170,000.00 5.000000 12,000.00 182,000.00 194,000.00 7/1/2016 7,750.00 7,750.00 1/1/2017 150,000.00 5.000000 7,750.00 157,750.00 165,500.00 7/1/2017 4,000.00 4,000.00 1/1/2018 160,000.00 5.000000 4,000.00 164,000.00 168,000.00

2,030,000.00 715,500.00 2,745,500.00 2,745,500.00 Accrued 12,172.86 12,172.86

2,030,000.00 703,327.14 2,733,327.14

Page 250 of 279

Financial Section

Certificates of Participation, Series 2005ADuval County School DistrictDebt Service Schedule

Date Principal Interest Rate Interest Period Total Fiscal Total

7/1/2005 456,729.321/1/2006 899,983.137/1/2006 275,000.00 2.500% 899,983.13 1,174,983.13 1,174,983.13 1/1/2007 903,420.637/1/2007 280,000.00 2.750% 903,420.63 1,183,420.63 1,183,420.63 1/1/2008 896,133.13 7/1/2008 290,000.00 3.000% 896,133.13 1,186,133.13 1,186,133.13 1/1/2009 891,783.13 7/1/2009 295,000.00 3.100% 891,783.13 1,186,783.13 1,186,783.13 1/1/2010 887,210.63 7/1/2010 545,000.00 3.500% 887,210.63 1,432,210.63 1,432,210.63 1/1/2011 877,673.13 7/1/2011 565,000.00 3.750% 877,673.13 1,442,673.13 1,442,673.13 1/1/2012 867,079.38 7/1/2012 585,000.00 3.600% 867,079.38 1,452,079.38 1,452,079.38 1/1/2013 856,549.38 7/1/2013 605,000.00 3.750% 856,549.38 1,461,549.38 1,461,549.38 1/1/2014 845,205.63 7/1/2014 630,000.00 4.000% 845,205.63 1,475,205.63 1,475,205.63 1/1/2015 832,605.63 7/1/2015 655,000.00 4.000% 832,605.63 1,487,605.63 1,487,605.63 1/1/2016 819,505.63 7/1/2016 680,000.00 4.100% 819,505.63 1,499,505.63 1,499,505.63 1/1/2017 805,565.63 7/1/2017 705,000.00 4.000% 805,565.63 1,510,565.63 1,510,565.63 1/1/2018 791,465.63 7/1/2018 735,000.00 4.125% 791,465.63 1,526,465.63 1,526,465.63 1/1/2019 776,306.25 7/1/2019 1,060,000.00 4.125% 776,306.25 1,836,306.25 1,836,306.25 1/1/2020 754,443.75 7/1/2020 1,105,000.00 4.250% 754,443.75 1,859,443.75 1,859,443.75 1/1/2021 730,962.50 7/1/2021 5,300,000.00 5.000% 730,962.50 6,030,962.50 6,030,962.50 1/1/2022 598,462.50 7/1/2022 5,565,000.00 5.000% 598,462.50 6,163,462.50 6,163,462.50 1/1/2023 459,337.50 7/1/2023 5,840,000.00 5.000% 459,337.50 6,299,337.50 6,299,337.50 1/1/2024 313,337.50 7/1/2024 6,135,000.00 5.000% 313,337.50 6,448,337.50 6,448,337.50 1/1/2025 159,962.50 7/1/2025 6,025,000.00 ** 159,962.50 6,184,962.50 6,184,962.50 7/1/2025 415,000.00

38,290,000.00 30,390,715.70 52,841,993.19 52,841,993.19

Page 251 of 279

Financial Section

Crossover Refunding Certificates of Participation, Series 2005Duval County School DistrictDebt Service Schedule


1/11/2005 778,201.25 778,201.25 7/1/2005 778,201.25 778,201.25 1,556,402.50 1/1/2006 778,201.25 778,201.25 7/1/2006 778,201.25 778,201.25 1,556,402.50 1/1/2007 778,201.25 778,201.25 7/1/2007 778,201.25 778,201.25 1,556,402.50 1/1/2008 778,201.25 778,201.25 7/1/2008 778,201.25 778,201.25 1,556,402.50 1/1/2009 778,201.25 778,201.25 7/1/2009 778,201.25 778,201.25 1,556,402.50 1/1/2010 778,201.25 778,201.25 7/1/2010 2,590,000.00 4.875% 778,201.25 3,368,201.25 4,146,402.50 1/1/2011 739,351.25 739,351.25 7/1/2011 1,670,000.00 5.000% 739,351.25 2,409,351.25 4,148,702.50 7/1/2011 1,000,000.00 - 1,000,000.00 1/1/2012 695,131.25 695,131.25 7/1/2012 2,760,000.00 5.000% 695,131.25 3,455,131.25 4,150,262.50 1/1/2013 626,131.25 626,131.25 7/1/2013 2,900,000.00 5.125% 626,131.25 3,526,131.25 4,152,262.50 1/1/2014 553,631.25 553,631.25 7/1/2014 3,040,000.00 5.625% 553,631.25 3,593,631.25 4,147,262.50 1/1/2015 477,631.25 477,631.25 7/1/2015 3,195,000.00 ** 477,631.25 3,672,631.25 4,150,262.50 1/1/2016 417,725.00 417,725.00 7/1/2016 3,315,000.00 5.750% 417,725.00 3,732,725.00 4,150,450.00 1/1/2017 334,850.00 334,850.00 7/1/2017 3,480,000.00 ** 334,850.00 3,814,850.00 4,149,700.00 1/1/2018 247,850.00 247,850.00 7/1/2018 3,655,000.00 5.375% 247,850.00 3,902,850.00 4,150,700.00 1/1/2019 174,750.00 174,750.00 7/1/2019 3,800,000.00 5.375% 174,750.00 3,974,750.00 4,149,500.00 1/1/2020 98,750.00 98,750.00 7/1/2020 3,950,000.00 5.500% 98,750.00 4,048,750.00 4,147,500.00

35,355,000.00 18,070,017.50 53,425,017.50 53,425,017.50

Page 252 of 279

Financial Section

Certificates of Participation, Series 2007Duval County School DistrictDebt Service Schedule


7/1/2008 3,351,593.19 3,351,593.191/1/2009 3,507,481.25 3,507,481.25 6,859,074.44 7/1/2009 1,840,000.00 4.000% 3,507,481.25 5,347,481.251/1/2010 3,470,681.25 3,470,681.25 8,818,162.50 7/1/2010 1,915,000.00 4.000% 3,470,681.25 5,385,681.251/1/2011 3,432,381.25 3,432,381.25 8,818,062.50 7/1/2011 1,985,000.00 4.000% 3,432,381.25 5,417,381.251/1/2012 3,392,681.25 3,392,681.25 8,810,062.50 7/1/2012 2,065,000.00 4.000% 3,392,681.25 5,457,681.251/1/2013 3,351,381.25 3,351,381.25 8,809,062.50 7/1/2013 2,145,000.00 ** 3,351,381.25 5,496,381.251/1/2014 3,311,218.75 3,311,218.75 8,807,600.00 7/1/2014 2,230,000.00 4.000% 3,311,218.75 5,541,218.751/1/2015 3,266,618.75 3,266,618.75 8,807,837.50 7/1/2015 2,315,000.00 5.000% 3,266,618.75 5,581,618.751/1/2016 3,208,743.75 3,208,743.75 8,790,362.50 7/1/2016 2,435,000.00 5.000% 3,208,743.75 5,643,743.751/1/2017 3,147,868.75 3,147,868.75 8,791,612.50 7/1/2017 2,560,000.00 5.000% 3,147,868.75 5,707,868.751/1/2018 3,083,868.75 3,083,868.75 8,791,737.50 7/1/2018 2,685,000.00 4.000% 3,083,868.75 5,768,868.751/1/2019 3,030,168.75 3,030,168.75 8,799,037.50 7/1/2019 2,500,000.00 4.000% 3,030,168.75 5,530,168.751/1/2020 2,980,168.75 2,980,168.75 8,510,337.50 7/1/2020 2,890,000.00 4.000% 2,980,168.75 5,870,168.751/1/2021 2,922,368.75 2,922,368.75 8,792,537.50 7/1/2021 3,005,000.00 5.000% 2,922,368.75 5,927,368.751/1/2022 2,847,243.75 2,847,243.75 8,774,612.50 7/1/2022 3,210,000.00 5.000% 2,847,243.75 6,057,243.751/1/2023 2,766,993.75 2,766,993.75 8,824,237.50 7/1/2023 3,370,000.00 ** 2,766,993.75 6,136,993.751/1/2024 2,692,650.00 2,692,650.00 8,829,643.75 7/1/2024 3,515,000.00 4.500% 2,692,650.00 6,207,650.001/1/2025 2,613,562.50 2,613,562.50 8,821,212.50 7/1/2025 3,675,000.00 4.500% 2,613,562.50 6,288,562.501/1/2026 2,530,875.00 2,530,875.00 8,819,437.50 7/1/2026 10,600,000.00 5.000% 2,530,875.00 13,130,875.001/1/2027 2,265,875.00 2,265,875.00 15,396,750.00 7/1/2027 11,130,000.00 5.000% 2,265,875.00 13,395,875.001/1/2028 1,987,625.00 1,987,625.00 15,383,500.00 7/1/2028 11,690,000.00 5.000% 1,987,625.00 13,677,625.001/1/2029 1,695,375.00 1,695,375.00 15,373,000.00 7/1/2029 12,275,000.00 5.000% 1,695,375.00 13,970,375.001/1/2030 1,388,500.00 1,388,500.00 15,358,875.00 7/1/2030 12,885,000.00 5.000% 1,388,500.00 14,273,500.001/1/2031 1,066,375.00 1,066,375.00 15,339,875.00 7/1/2031 13,530,000.00 5.000% 1,066,375.00 14,596,375.001/1/2032 728,125.00 728,125.00 15,324,500.00 7/1/2032 14,205,000.00 5.000% 728,125.00 14,933,125.001/1/2033 373,000.00 373,000.00 15,306,125.00 7/1/2033 14,920,000.00 5.000% 373,000.00 15,293,000.00 15,293,000.00

145,575,000.00 133,475,255.69 279,050,255.69 279,050,255.69

Page 253 of 279

Financial Section

Qualified Zone Academy Bonds (QZAB) 2003Duval County School DistrictDebt Service Schedule

DateSinking Fund

InvestmentAccumulated Balance

Invested (1)Debt service

RequiredTrust Repayment

Balance (2)

12/23/2003 - 5,620,500.00 (3) - - 12/23/2004 (858,950.14) 602,876.89 (292,606.50) 292,606.50 12/23/2005 (858,950.14) 1,177,057.93 (292,606.50) 595,512.75 12/23/2006 (858,950.14) 1,758,703.32 (292,606.50) 909,081.30 12/23/2007 (858,950.14) 2,347,910.11 (292,606.50) 1,233,687.46 12/23/2008 (858,950.14) 2,944,776.58 (292,606.50) 1,569,719.76 12/23/2009 2,690,452.17 (292,606.50) 1,917,580.39 12/23/2010 2,432,821.55 (292,606.50) 2,277,685.72 12/23/2011 2,171,841.73 (292,606.50) 2,650,466.76 12/23/2012 1,907,469.17 (292,606.50) 3,036,369.69 12/23/2013 1,639,659.77 (292,606.50) 3,435,856.40 12/23/2014 1,368,368.85 (292,606.50) 3,849,405.05 12/23/2015 1,093,551.14 (292,606.50) 4,277,510.61 12/23/2016 815,160.81 (292,606.50) 4,720,685.48 12/23/2017 533,151.40 (292,606.50) 5,179,460.11 12/23/2018 247,475.87 (4,389,097.50) 5,654,383.60

(1) 1.3% assumed investment rate of the entire 15 year horizon(2) 3.52% guaranteed investment rate over the entire 15 year horizon(3) Includes $5,667,000 in initial proceeds received 12/23/2003 less costs of issuance of $46,500

Page 254 of 279

Financial Section

Qualified Zone Academy Bonds (QZAB) 2005Duval County School DistrictDebt Service Schedule

DateSinking Fund

InvestmentAccumulated Balance

Invested (1)Debt service

RequiredTrust Repayment

Balance (2)

10/20/2005 - 970,250.00 (3) - - 10/20/2006 (140,000.00) 96,065.91 (51,210.97) 51,210.97 10/20/2007 (140,000.00) 187,736.91 (51,210.97) 103,850.31 10/20/2008 (140,000.00) 282,158.05 (51,210.97) 157,957.85 10/20/2009 (140,000.00) 397,411.82 (51,210.97) 213,574.55 10/20/2010 (140,000.00) 479,583.21 (51,210.97) 270,742.51 10/20/2011 442,759.73 (51,210.97) 329,504.98 10/20/2012 404,831.55 (51,210.97) 389,906.44 10/20/2013 365,765.53 (51,210.97) 451,992.62 10/20/2014 325,527.53 (51,210.97) 515,810.48 10/20/2015 284,082.38 (51,210.97) 581,408.35 10/20/2016 241,393.88 (51,210.97) 648,835.86 10/20/2017 197,424.73 (51,210.97) 718,144.04 10/20/2018 152,136.50 (51,210.97) 789,385.36 10/20/2019 105,489.63 (51,210.97) 862,613.72 10/20/2020 57,443.35 (51,210.97) 937,884.56 10/20/2021 7,955.68 (51,210.97) 1,015,254.84

(819,375.52)

(1) 3.00% assumed investment rate of the entire 16 year horizon(2) 2.77% guaranteed investment rate over the entire 16 year horizon(3) Includes $1,015,000 in initial proceeds received 10/20/2005 less costs of issuance of $44,750

Page 255 of 279


PROGRAM REVIEW PROCESS DUVAL COUNTY PROGRAM REVIEW PROCESS

Duval County Public Schools has implemented a formal, well-defined process by which

programs and services being used in the schools undergo periodic reviews and evaluations for efficiency and effectiveness. The plethora of programs, projects, and services currently in place throughout the district was the driving factor in the establishment of this process.

With only limited funds and resources available to support these programs and services, it is imperative that all major initiatives undergo formal review. Those programs and services that do not demonstrate significant, measurable influence on student achievement will undergo appropriate revision or elimination. PROGRAMS/SERVICES TO BE INCLUDED

In order to clarify what is meant by the terms “program” and “service”, the following operational definition is offered: A program or service is best described as:

• A specific group of instructional delivery or behavior management strategies designed to accomplish a clearly delineated set of objectives and that include identified participants, materials, professional development.

• An organized delivery of services mandated by federal, state, or local requirements.

Some programs in the district that meet, at least technically, the definition described above, are quite minimal in scope and often limited to an individual school, classroom, or involve only a very small number of students. In addition, some district programs already undergo substantial evaluation and review (e.g., Title 1). Inclusion of these programs in the review process does not provide the most efficient use of limited district resources. Therefore, the program review process includes only those programs that meet the following criteria:

• Implementation is controlled by Duval County Public Schools. • A substantial evaluation is not already mandated by the funding source (e.g., Title 1,

JUSI). • Participation includes at least three (3) schools or 1,000 students. • The budget is in excess of $25,000. • Implementation requires accountability.

THE PROCESS

This process, outlined, in the chart below, is essentially an amalgamation of several well-known processes (such as the SACS accreditation process) molded to suit the structure of Duval County Public Schools. It is understood that all existing programs, as defined above, and any that might be added in the future, will participate in this process.

Page 256 of 279


DUVAL COUNTY PROGRAM REVIEW PROCESS (Continued)

In a year in which the program is scheduled for full review (to be described later), the following steps are included in the process (dates are variable and depend on the calendar for a given school year: Step 1 Program is implemented during the regular school year (August through May). Step 2 Toward the end of each program year, the Program Manager collects appropriate data, as

required by the evaluation component of the program’s design, and completes and Instructional Program Self-Assessment Form. This form, which must include input from all participating principals, is submitted (by June 10) to the Research and Evaluation department for presentation to the Program Review Oversight Committee.

Step 3 All Instructional Program Self-Assessment Forms are forwarded to members of the

Program Review Oversight Committee prior to their first meeting. At the first meeting of the Committee, individual members may request additional information from the Program Manager. A brief presentation by the Program Manager to the Committee might also be requested.

Each member of the Committee completes a Program Rating Form for each program being

reviewed which are then compiled to derive a composite rating for each program. The composites of the Program Rating Forms are submitted (by June 30), along with the Committee’s recommendations, to the Associate Superintendent for Curriculum and Instructional Services for further review and consideration.

Program activities in process

(August – May)

Self Assessment by Program Manager

(by June 10)

Review of Self Assessment by Program Review Oversight

Committee (June 10-June 25)

Program Review Oversight Committee makes recommendations to the

Assoc. Superintendent (by June 30)

Assoc. Superintendent Forwards recommendations to the

Superintendent/Senior Staff (by July 10)

Assoc. Superintendent Approves revisions

Program Manager Makes revisions

Yes With revisions

No

YesAs designed

Continue Program?

DUVAL COUNTY PUBLIC SCHOOLS - PROGRAM REVIEW PROCESS

Source: DCPS Strategic Plan 2009-2010

Page 257 of 279


DUVAL COUNTY PROGRAM REVIEW PROCESS (Continued) Step 4 The Associate Superintendent for Curriculum and Instructional Services presents his final

recommendations for dispensation of each reviewed program (by July 10) to the Superintendent’s Senior Staff for final determination.

Step 5 The Superintendent’s Senior Staff, via the appropriate Division of Instruction Director,

advises the Program Managers of the final dispensation of the program. Options include (1) discontinuation of the program, (2) continuation of the program as designed, or (3) continuation of the program with suggested revisions.

If the third option is indicated, the Program Manager must revise the program design as

recommended and resubmit the design to the Associate Superintendent for Curriculum and Instructional Services for approval prior to continuation for the program the following school year.

REVIEW SCHEDULE

To accommodate the number of programs within the district, each is reviewed on a three-year cycle. Each program identified for inclusion in the review process is scheduled for a full review every third year. Any newly established program is required to participate in a full review following the end of the first year of implementation. Maintenance of the schedule for program review is the responsibility of the district’s Research and Evaluation Department with approval annually by the Regional Superintendents.

The Program Manager of each of the identified programs is required to complete an Instructional Program Self-Assessment Form every year. In the years in which the program is scheduled for a full review, the form is submitted as outline previously. During the “off years” when the program is not scheduled for full review, the Program Manager must submit the Instructional Program Self-Assessment Form to the appropriate Division of Instruction Director for an informal review.

On occasion, the Program Review Oversight Committee, the Associate Superintendent for Curriculum and Instructional Services, or the Superintendent’s Senior Staff may recommend that a program undergo major revisions before being allowed to The Program Review Oversight Committee.

This committee is comprised of at least the following representatives:

General Director – Research, Assessment, and Evaluation (Chair) K-8 Cluster Chief – Cluster I K-8 Cluster Chief – Cluster II High School Cluster Chief Middle School Cluster Chief General Director – Academic Programs General Director – Exceptional Student Education General Director – Budget Services Director – Employment Services

Page 258 of 279


Num School 2001 2002 2003 2004 2005 2006 2007 2008Change07 to 08

33 Lee 37.6 36.1 40.6 40.6 44.0 39.3 43.5 62.7 19.235 Jackson 31.3 35.5 40.1 41.7 48.8 49.2 56.7 60.5 3.838 Baldwin 68.9 67.3 73.5 62.1 70.7 71.9 70.1 82.0 11.975 Paxon 61.8 70.3 71.6 74.8 82.1 76.0 71.1 97.4 26.386 Parker 54.9 57.9 57.6 56.4 56.2 46.7 54.0 65.5 11.590 Englewood 39.3 39.2 46.7 50.8 44.6 42.2 50.8 67.8 17.096 Ribault 32.2 43.2 34.1 33.6 33.9 33.4 44.6 63.8 19.2

107 D Anderson 71.7 81.9 79.2 84.0 81.6 83.1 86.1 96.7 10.6153 Stanton 91.8 91.2 88.2 93.6 84.9 78.5 78.3 99.1 20.8165 Raines 39.0 35.4 39.5 45.9 46.2 43.6 40.6 59.0 18.4223 Fletcher 56.8 64.3 62.8 70.8 70.5 71.3 78.3 85.6 7.3224 Wolfson 53.2 58.0 63.4 65.5 66.6 60.6 65.0 74.1 9.1237 Sandalwood 50.5 54.7 56.8 53.9 55.8 52.0 57.6 74.4 16.8241 Forrest 39.8 39.1 44.0 46.8 46.0 36.7 46.7 61.9 15.2248 White 38.9 43.2 45.8 47.2 51.2 48.0 53.7 65.4 11.7260 Mandarin 57.5 67.7 71.2 75.0 82.8 75.6 81.9 83.8 1.9265 First Coast 47.0 49.3 47.7 59.3 60.9 58.8 60.0 74.6 14.6280 Peterson 30.7 36.7 39.5 52.0 47.6 50.3 58.9 78.5 19.6285 Randolph 23.4 34.1 39.1 45.7 44.6 46.8 49.8 78.0 28.2

Graduation Rates - 2001 through 2008 (Florida Formula)

Duval County Public Schools - Graduation Rates

285 Randolph 23.4 34.1 39.1 45.7 44.6 46.8 49.8 78.0 28.255.9 61.0 63.7 67.2 65.5 60.5 64.3 65.9 1.663.8 67.9 69.0 71.6 71.9 71.0 72.4 75.4 3.0

DuvalFlorida

Page 259 of 279


Num School 2001 2002 2003 2004 2005 2006 2007 2008Change07 to 08

33 Lee 13.0 7.0 6.7 6.3 6.4 7.3 9.1 6.7 -2.435 Jackson 6.4 2.7 6.2 1.9 0.8 4.7 7.2 5.1 -2.138 Baldwin 3.3 3.7 0.5 3.0 3.0 2.8 2.3 3.5 1.275 Paxon 2.1 1.2 0.8 0.7 0.8 1.2 1.6 0.1 -1.586 Parker 7.4 5.3 6.6 7.6 7.8 8.6 6.5 3.8 -2.790 Englewood 12.0 5.6 4.8 11.6 7.3 7.9 8.0 5.5 -2.596 Ribault 9.4 6.2 5.3 2.9 10.2 9.0 6.4 4.8 -1.6

107 D Anderson 8.3 - 0.1 0.6 0.4 0.6 0.5 0.5 0.0153 Stanton 0.3 0.1 0.1 0.0 0.1 0.9 0.3 0.0 -0.3165 Raines 15.5 8.5 4.1 3.2 10.3 10.1 7.9 5.1 -2.8223 Fletcher 6.9 4.8 3.2 4.6 4.5 4.2 3.3 2.0 -1.3224 Wolfson 4.5 4.6 3.4 5.7 5.7 5.9 5.9 2.8 -3.1237 Sandalwood 7.6 5.9 5.9 3.4 8.0 7.3 3.4 2.0 -1.4241 Forrest 8.4 7.9 7.4 8.0 7.6 10.8 7.7 6.8 -0.9248 White 10.9 7.9 7.4 9.2 7.3 9.0 7.3 5.6 -1.7260 Mandarin 5.0 3.4 1.6 2.2 2.8 4.0 2.5 2.2 -0.3265 First Coast 9.5 4.5 4.8 6.3 6.2 6.8 5.1 2.6 -2.5280 Peterson 14.9 8.9 5.6 6.7 6.5 6.0 5.0 3.9 -1.1285 Randolph 10.4 11.2 6.0 7.1 8.1 7.8 4.8 1.7 -3.1

8 3 5 7 4 6 5 1 5 9 6 6 5 2 3 3 -1 9District

Duval County Public Schools - Dropout Rates

Dropout Rates - 2001 through 2008 (Florida Formula)

8.3 5.7 4.6 5.1 5.9 6.6 5.2 3.3 -1.93.8 3.2 3.1 2.9 3.0 3.5 3.3 2.6 -0.7

DistrictState

Page 260 of 279

1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009A. Number of DCPS Students Taking Exams 1887 1819 2044 2170 2350 2469 2907 2607 2763 3185 3457 3758 4051 9106 12217 11870B. Number of Exams Taken 3259 3260 3629 3934 4069 4404 4311 4441 5402 6205 6570 6951 8037 16195 20712 20180

C. Number of Exams Passed 1706 1497 1722 2064 2194 2403 2336 2108 2714 3057 3383 3438 3671 4666 4892 4958D. Percent of Exams Passed 52.3 45.9 47.5 52.5 53.9 54.6 54.2 47.5 50.2 49.3 51.5 49.5 45.7 28.8 23.6 24.6

SchoolFor more information,

click the school. A B C D A B C D A B C D A B C D A B C D A B C D

Anderson 259 455 180 39.6 224 385 134 34.8 251 439 157 35.8 377 726 303 41.7 623 1208 302 25.0 613 1171 290 24.8

Baldwin 30 30 1 3.3 35 42 1 2.4 50 50 0 0 150 213 6 2.8 288 443 23 5.2 283 476 30 6.3

Englewood 75 102 25 24.5 96 122 25 20.5 85 127 17 13.4 255 440 19 11.1 357 536 48 9.0 316 439 61 13.9

First Coast 51 89 38 42.7 61 86 33 38.4 123 195 35 17.9 569 822 45 5.5 713 1078 55 5.1 671 1002 70 7.0

Forrest 86 120 24 20 93 137 16 11.7 82 114 22 19.3 267 459 25 5.4 421 739 62 8.4 305 552 53 9.6

Fletcher 221 366 182 49.7 265 472 227 48.1 332 632 302 47.8 1077 1819 472 25.9 967 1592 527 33.1 871 1427 502 35.2

Jackson 38 41 3 7.3 57 72 5 6.9 63 71 4 5.6 191 310 15 4.8 305 409 10 2.4 251 335 6 1.8

Lee 102 145 30 20.7 159 199 30 15.1 116 140 21 15 347 494 15 3 700 1189 36 3.0 688 1268 35 2.8

Mandarin 328 684 465 68 390 800 419 52.4 418 838 475 56.7 1124 1763 566 32.1 1306 1994 493 24.7 1253 1925 552 28.7

Parker 166 239 93 38.9 149 211 91 43.1 140 267 101 37.8 463 934 110 11.8 654 1081 52 4.8 554 824 60 7.3

Paxon 636 1,388 597 43 666 1,358 703 51.8 709 1693 721 42.6 889 1897 838 44.2 1425 2748 1008 36.7 1419 2676 1017 38.0

Peterson na na na na 16 32 3 9.4 18 18 3 16.7 98 127 10 7.9 97 251 31 12.4 250 430 25 5.8

Raines 32 36 1 2.8 58 82 6 7.3 91 125 3 2.4 185 388 3 0.8 208 412 1 0.2 214 325 5 1.5

Randolph 47 47 2 4.3 57 59 8 13.6 65 86 6 7 82 123 3 2.4 212 251 15 6.0 274 337 10 3.0

Ribault 30 35 0 0 41 49 3 6.1 47 71 2 2.8 146 167 0 0 210 301 4 1.3 280 415 11 2.7

Sandalwood 201 265 103 38.9 210 323 135 41.8 248 474 176 37.1 882 1215 189 15.6 1111 1531 174 11.4 1095 1543 213 13.8

Stanton 967 2,165 1,464 67.6 960 2,148 1,449 67.5 994 2324 1504 64.7 1163 2730 1755 64.3 1420 3244 1902 58.6 1406 3220 1841 57.2

White 43 45 15 33.3 78 102 17 16.7 39 41 10 24.4 298 591 70 11.8 509 824 81 9.8 392 644 61 9.5

Wolfson 145 318 160 50.3 143 272 133 48.9 180 332 112 33.7 543 977 192 19.7 576 976 152 15.6 617 1056 102 9.7

District 3,457 6,570 3,383 51.5 3,758 6,951 3,438 49.5 4,051 8,037 3,671 45.7 9,106 16,195 4,666 28.8 9,106 16,195 4,976 28.8 9,106 16,195 4,666 28.8

Informational S

ectionDuval County Public Schools

Advanced Placement Exams (AP)

2003-2004 2004-2005 2005-2006 2006-2007

Advanced Placement Exam Results by School

Source: DCPS Instructional Research and Accountability Office

The Advanced Placement (AP) test is available to high school students nationwide who desire credit for college level courses or admission to advanced courses. The test is administered on specific days in May. Colleges and universities give college credit to incoming freshmen for scores ranging from three to five on a five-point scale. AP classes have rigorous curriculum and work loads similar to honors classes at the collegiate level. More information is available from the College Board.

2007-08 2007-09Page 261 of 279


1994‐2009Scholastic Assessment Test (SAT)

Subtest 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

Critical Reading Duval 500 503 499 502 500 498 496 497 496 496 497 479 475

(Verbal)* Florida 499 500 499 498 498 496 498 499 498 496 497 492 493

National 505 505 505 505 506 504 507 508 508 503 502

Duval 487 491 489 493 489 488 484 488 488 492 492 479 478

Florida 499 501 498 500 499 499 498 499 498 497 496 495 496

National 511 512 511 514 514 516 519 518 520 518 515

Duval 481 477 466 459

Florida 480 479 475 476

National 497 494

Duval 987 994 988 995 989 986 980 985 984 1,469 1,466 1424 1412

Florida 998 1001 997 998 997 995 996 998 996 1,473 1,472 1462 1464

National 1,016 1,017 1,016 1,019 1,020 1,020 1,026 1,026 1,028 1,518 1,511


The SAT I is a college entrance exam used by colleges and universities as a tool in evaluating the abilities and knowledge levels of students. This criterion‐

American College Test (ACT)

Subtest 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

Duval 20.2 20.4 19.9 19.8 19.4 19.7 19.6 19.4 19 18.6 18 18.1 17.7

Florida 19.9 20 20 19.9 19.8 19.8 19.8 19.9 19.8 19.6 19.1 19 18.7

National 20.3 20.4 20.5 20.5 20.5 20.2 20.3 20.4 20.4 20.6 20.7

Duval 20.3 20.4 20.2 19.9 19.6 19.6 19.6 19.7 19.5 19.4 19.1 19.3 19.1

Florida 20.7 20.7 20.5 20.5 20.3 20.3 20.3 20.4 20.4 20.3 20 20 19.7

National 20.6 20.8 20.7 20.7 20.7 20.6 20.6 20.7 20.7 20 21

Duval 20.7 20.8 20.4 20.3 20 20.1 20.1 20 19.7 19.5 19 19 18.8

Florida 20.7 20.8 20.6 20.6 20.4 20.4 20.5 20.5 20.9 20.3 19.9 19.8 19.5

National 21 21 21 21 21 20.8 20.8 20.9 21.3 21.1 21.2


The ACT is a college entrance exam used by colleges and universities as a tool in evaluating the abilities and knowledge levels of students. This criterion‐

Mathematics

Writing**

Combined

and testing times from the guidence office at their school, or at American College Test.

referenced test is administered seven times a year. A perfect score is 1600. students can get specific information regarding the test, applica

and testing times from the guidence office at their school, or at Scholastic Assessment Test (SAT I)

English

Mathematics

Composite

referenced test is administered six times a year. A perfect score is 36. Students can get specific information regarding the test, applications, cost,

Page 262 of 279

OFFICIAL_2009_SCHOOL_GRADES_Sch_Alpha.xls 1

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Notes

263 Abess Park K-5 1 2 A A C A A A A A A 87 79 74 56 75 62 69 68 570 A 87 84 88 51 77 73 75 69 604 A

257 Alimacani K-5 2 2 C C B A B A A A A 90 88 80 54 77 70 68 70 597 A 90 90 90 62 71 77 71 64 615 A

107 Anderson 9-12 3 3 C C A A A A A A A 76 90 86 63 73 80 55 78 601 A 71 88 87 67 57 79 42 70 571 B +10 pts, APRd<50/grade lowered

46 Arlington ES K-5 4 1 C C C C C C C A B 73 76 73 44 72 87 70 90 585 A 71 74 83 33 77 75 81 70 564 A

240 Arlington Hts K-5 4 1 C C D C A A A A C 66 66 79 25 73 70 67 84 530 A 58 59 91 33 68 61 73 68 511 B

213 Arlington MS 6-8 1 4 C C C C C D C C C 52 46 85 24 59 64 69 66 465 C 57 53 91 33 59 68 65 64 490 C

65 Atlantic Beach K-5 2 2 C C A A B A A A A 92 75 90 62 78 52 63 60 572 A 93 86 85 63 77 75 76 81 636 A

141 Axson K-5 2 2 D A N B A A A A A 87 74 66 50 71 61 68 57 534 A 92 82 91 64 75 74 87 80 645 A

38 Baldwin 6-12 6 3 C C A C B C B C C 54 59 87 43 53 65 48 55 464 D AP Rdg <50 2 yrs 51 59 88 45 52 66 56 64 481 C

266 Bank of America K-5 3 1 A A A 94 96 73 44 82 86 82 86 643 A 95 97 96 76 69 80 69 80 662 A

84 Bayview K-5 5 2 C C C A A C C C B 74 66 45 55 71 73 68 70 522 B 74 70 83 46 72 67 67 67 546 A

230 Beauclerc K-5 3 1 A A C A A A A A A 80 78 79 45 73 73 66 72 566 A 82 80 86 48 72 73 64 71 576 A

78 Biltmore K-5 5 2 D D D D D C C B C 53 42 74 18 48 47 40 50 372 F 52 67 91 7 53 79 57 77 483 C

269 Biscayne K-5 4 1 C B D B 67 51 62 23 70 53 81 77 484 C 61 52 79 22 59 55 66 63 457 C

15 Brentwood K-5 4 1 D A C B C A A B C 61 50 62 56 70 61 67 80 507 B 51 47 75 31 48 59 43 68 422 D

217 Brewer 3-5 1 2 N A A A A 82 77 84 43 71 67 61 64 549 A 79 80 83 53 69 70 59 79 572 A

206 Brookview K-5 1 2 C C A B A A A A A 85 86 79 51 69 74 53 65 562 A 84 87 94 45 71 68 66 66 581 A

148 Brown K-5 4 1 C A C C C C B C B 61 49 70 28 65 46 63 53 435 C 65 50 79 31 69 56 62 56 468 C

168 Butler 6-8 5 4 D D D F D F D C D 36 38 91 10 53 65 59 75 427 D 42 42 91 13 58 64 64 66 440 C

158 Carver K-5 5 2 D D D F C D C B C 49 35 80 8 53 35 50 28 338 F 44 55 88 32 57 80 60 90 506 B

97 Cedar Hills K-5 5 1 C C C B B A C D A 80 67 62 44 62 59 40 60 474 C 72 81 87 46 69 74 63 87 579 A

18 Central Riverside K-5 5 1 C C C B B B B C B 71 67 65 61 70 68 60 63 525 A 70 69 89 56 72 66 60 60 542 A

142 Chaffee Trail K-5 1 1 88 84 81 43 86 82 86 92 642 A 88 89 88 68 71 80 79 82 645 A

264 Chets Creek K-5 2 2 A B A A A A A A A 93 95 95 80 77 74 76 78 668 A 94 95 92 76 74 76 73 74 654 A

232 Chimney Lakes K-5 7 1 B B A B A B A B A 80 66 55 48 70 74 65 83 541 A 82 80 88 50 72 87 63 90 612 A

145 Cookman 6-8 4 3 A A C A A A A A A 88 90 98 69 69 83 75 81 653 A 84 90 95 81 66 83 65 82 646 A

245 Crown Point K-5 7 1 C A B B A A A A A 83 74 73 42 71 68 67 68 546 A 78 76 91 40 68 69 64 68 554 A

226 Crystal Springs K-5 6 1 C B C C B B A B A 75 69 66 31 74 62 65 62 504 B 72 75 78 35 64 68 67 68 527 A

216 Davis 6-8 5 4 C C C C C C C B C 55 49 92 28 64 72 74 76 510 B 57 55 95 35 61 70 65 65 503 B

45 Dinsmore K-5 6 2 D C B A C A A C B 66 48 57 47 63 53 61 60 455 C 59 48 67 32 63 55 67 56 447 C

66 duPont 6-8 3 4 C C A A B B A B B 66 63 94 35 66 71 71 70 536 A 63 64 89 48 63 75 69 72 543 A

87 Englewood ES K-5 3 1 C C C C B A A A A 82 69 70 50 71 64 70 77 553 A 71 69 87 43 59 63 39 62 493 C

90 Englewood HS 9-12 3 3 C C C D C C C D D 26 59 80 23 43 71 42 70 414 D 28 60 68 22 42 72 48 66 406 D

255 Enterprise Lrn Ac K-5 7 1 C C D A B A B B C 75 65 60 50 67 62 59 68 506 B 79 73 67 36 68 70 59 66 518 B

247 Finegan K-5 6 2 C C C C B B C A A 83 87 69 34 72 86 57 83 571 A 81 74 83 43 66 54 57 50 508 B

265 First Coast 9-12 6 3 C C C C C C C D D 34 58 81 31 44 67 42 60 417 D 30 60 79 33 35 66 32 59 394 F

20 Fishweir K-5 7 2 D A B A A A A A B 79 67 88 30 75 65 67 50 521 B 78 73 81 46 69 73 69 53 542 A

DCPS 2009 School Grades

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2008 2009 GradesGrade History

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223 Fletcher HS 9-12 2 3 C C C C C B A B B 57 81 85 55 61 76 52 67 544 A 10 pt retake bonus 50 79 77 57 50 76 46 61 506 B +10 pts

63 Fletcher MS 6-8 2 4 B B A A A B A A A 80 71 95 65 67 69 64 65 576 A 79 73 93 65 65 71 63 64 573 A

154 Ford K-8 5 4 D D C C C C B C C 65 46 57 24 61 53 57 63 426 D 64 59 89 39 64 67 59 70 511 B

241 Forrest 9-12 6 3 C C C D D D C D F 27 56 70 30 42 61 44 57 387 F 23 53 76 34 37 70 39 69 401 D

235 Ft. Caroline ES K-5 1 2 C A B B A A A A A 74 74 73 41 61 55 54 62 494 C 67 73 88 28 67 70 65 77 535 A

238 Ft. Caroline MS 6-8 1 4 C C C C C C C C C 54 46 83 29 60 61 72 61 466 C 57 45 91 30 58 57 65 62 465 C

59 Garden City K-5 4 1 C C D D B C B C C 72 69 81 17 68 74 72 74 527 A 73 70 83 27 71 69 70 79 542 A

146 Gilbert 6-8 4 4 D D D F C F D C D 43 48 96 14 56 65 64 71 457 C 37 48 96 17 55 68 76 70 467 C

222 Greenfield K-5 3 1 C B C C B B A B A 68 72 59 44 66 75 60 74 518 B 74 76 69 51 73 75 72 69 559 A

249 Greenland Pines K-5 7 1 C B A A A A A A A 92 89 75 79 77 73 74 79 638 A 92 91 83 76 75 77 67 75 636 A

243 Gregory Drive K-5 5 1 D C C C B B A B A 69 69 81 37 60 57 54 70 497 B 67 74 87 41 67 70 61 72 539 A

71 Hendricks Ave K-5 3 1 B A B A A A A A A 94 91 96 77 80 68 83 80 669 A 91 90 98 80 71 71 71 63 635 A

99 Highlands ES K-5 4 1 D D D C C C D C C 60 64 67 34 73 66 77 60 501 B 56 55 60 31 72 54 73 47 448 C

244 Highlands MS 6-8 4 4 D C C C C C C C D 52 46 76 22 61 70 67 72 466 C 46 46 91 21 58 68 69 69 468 C

64 Hogan-Sprg Glen K-5 3 1 C C C A A A B C B 72 68 60 42 63 63 57 69 494 C 74 63 79 59 69 56 69 58 527 A

209 Holiday Hill K-5 3 1 C C A A A A A A A 83 83 88 65 71 69 60 68 587 A 89 88 96 62 73 78 73 73 632 A

169 Hull K-5 5 1 D C N C C D B C A 63 68 93 13 60 81 57 80 515 B 73 66 82 38 72 79 70 87 567 A

214 Hyde Grove K-5 5 2 C C C C B C C C C 55 68 62 11 68 64 73 80 481 C 55 63 68 43 62 62 63 65 481 C

77 Hyde Park K-5 5 1 C C D B A C A B B 64 46 68 25 67 52 80 70 472 C 66 64 75 33 65 78 60 90 531 A

234 Jackson ES K-5 5 1 C C C C A B A B A 72 67 50 44 67 59 60 63 482 C 72 56 88 56 65 58 53 67 515 B

35 Jackson HS 9-12 4 3 D C C F C C C D F 17 47 72 17 32 60 34 58 337 F 11 43 70 15 25 60 34 71 329 F

144 Jacksonville Bch K-5 2 2 B A A A A A A A A 99 98 95 89 80 80 95 80 716 A 98 99 96 91 80 80 91 94 729 A

229 Jacksonville Hts K-5 6 1 C C C B C B A B C 68 45 73 20 64 66 60 85 481 C 71 53 75 22 69 61 72 66 489 C

48 Jefferson K-5 6 1 C C C B A B B A B 76 71 77 41 67 63 56 76 527 A 82 78 89 44 63 59 47 63 525 B APRd<50/Grade lowered

152 Johnson 6-8 5 4 A C A A A A A A A 91 89 100 81 68 78 75 77 659 A 88 86 100 72 69 78 70 72 635 A

236 Jones K-5 6 1 D C D B B A A A A 81 70 92 55 73 71 70 63 575 A 70 71 95 53 61 70 57 70 547 A

215 Justina Road K-5 4 2 D D C D C C C D D 53 37 73 26 61 59 53 73 435 C 49 40 77 27 59 59 63 53 427 D

279 Kernan MS 6-8 2 4 N B A A A 72 77 98 46 61 75 64 69 562 A 73 77 98 45 66 73 70 66 568 A

231 Kernan Trail ES K-5 2 2 N A A A A 83 81 78 50 73 68 61 60 554 A 83 84 84 63 66 66 58 60 564 A

220 King K-5 5 2 D D D D C C C C C 47 41 61 17 52 52 58 49 377 F 59 56 88 21 67 72 68 75 506 B

203 Kings Trail K-5 3 1 C C C A A A A C A 73 72 71 53 75 78 65 70 557 A 67 72 80 48 65 72 55 73 532 A

25 Kirby-Smith 6-8 4 4 C C C C B C B B A 66 67 97 49 62 75 62 66 544 A 70 75 98 47 67 80 70 75 582 A

37 Kite K-5 4 1 C B D B B C A C A 74 55 86 41 67 64 61 81 529 A 83 69 73 42 78 84 71 81 581 A

74 Lake Forest K-5 4 2 D D C D C D C F D 46 48 59 27 54 67 77 73 451 C 51 46 58 16 56 56 55 66 404 D

85 Lake Lucina K-5 1 2 D A C C B C A A C 66 61 75 32 67 70 65 79 515 B 63 60 56 32 60 60 50 75 456 C

69 Lake Shore 6-8 5 4 D C C D C D C C D 47 45 91 17 57 61 62 59 439 C 50 43 95 36 55 59 65 58 461 C

256 Landmark 6-8 1 4 B C C A A B A A B 62 64 93 44 59 69 60 62 513 B 67 61 93 51 62 66 63 64 527 A

31 Landon 6-8 3 4 C C C C C D C C D 47 46 89 24 54 65 61 66 452 C 80 81 91 60 69 80 67 73 601 A

267 Lavilla 6-8 5 4 N A A A A A A 84 74 98 60 67 75 68 70 596 A 84 75 98 68 66 76 68 71 606 A

33 Lee 9-12 7 3 D D C D D D C D D 41 65 72 29 51 68 43 61 430 D 36 67 75 37 44 74 44 73 450 C

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149 Livingston K-5 5 2 D D D D D D D C C 50 48 54 14 55 62 53 71 407 D 55 46 79 24 51 53 37 47 392 F

233 Lone Star K-5 1 2 A C C A A A A A A 85 76 75 57 70 63 69 56 551 A 83 77 89 57 78 70 68 72 594 A

106 Long Branch K-5 4 2 D D D D F C C C D 44 43 61 19 61 65 57 67 417 D 43 42 83 12 57 54 63 50 404 D

30 Loretto K-5 7 1 A C B A A A A A A 89 84 85 63 71 68 62 70 592 A 91 90 93 69 72 71 68 67 621 A

73 Love K-5 4 1 D D C C C B C C B 53 47 84 44 56 48 52 53 437 C 51 43 83 46 65 60 67 57 472 C

82 Love Grove K-5 3 1 D C C C B A A A A 74 71 73 68 83 70 80 81 600 A 81 81 88 55 77 73 67 70 592 A

260 Mandarin HS 9-12 7 3 C C C B B B A B B 54 82 91 57 57 75 46 64 526 B AP Rdg <50 53 83 86 56 54 77 49 64 532 A +10 pts

259 Mandarin MS 6-8 7 4 C B B A A A A A A 80 82 94 65 65 78 63 70 597 A 81 80 93 66 68 77 63 68 596 A

258 Mandarin Oaks K-5 7 1 B A B A A A A A A 87 88 90 53 72 76 64 78 608 A 90 91 93 66 76 74 73 73 636 A

91 Mathis K-5 4 1 F D D C F C B C B 81 51 73 44 76 55 74 50 504 B 63 62 88 26 41 79 53 80 492 C

227 Mayport ES K-5 6 2 C B B B B B A C A 77 68 67 36 69 67 76 73 533 A 78 69 92 45 72 68 50 61 535 A

254 Mayport MS 6-8 6 4 D C A B B C A B C 62 58 93 38 60 68 59 65 503 B 57 57 96 43 53 64 57 55 482 C

21 Morgan K-5 5 2 D F D C B A C C D 47 55 54 13 53 66 43 80 411 D 40 57 76 44 68 75 73 90 523 B

246 Neptune Beach K-5 2 2 C C A A A A A A A 86 84 89 63 76 75 71 69 613 A 83 85 89 57 70 82 68 84 618 A

150 New Berlin K-5 6 1 B 79 77 70 40 67 72 62 79 546 A 80 81 75 58 65 67 54 57 537 A

221 Normandy Village K-5 6 2 C C C B C C C B C 69 62 61 22 64 65 70 70 483 C 68 70 81 29 60 66 58 67 499 B

70 North Shore K-5 4 4 F D D C D C B C F 41 46 53 44 52 61 60 70 427 D 44 37 46 9 48 42 47 52 325 F

155 Northwestern 6-8 4 4 D D D D D D D C F 35 41 89 14 56 59 64 63 421 D 33 42 85 9 50 66 67 66 418 D

210 Oak Hill K-5 5 1 D C C C B B A B C 66 59 75 33 65 72 68 88 526 A 65 60 82 34 70 59 68 66 504 B

270 Oceanway ES K-5 6 1 D C C B B B C B B 68 60 61 41 70 56 55 50 461 C 70 67 66 45 63 72 70 77 530 A

62 Oceanway MS 6-8 6 4 C B A 66 61 94 45 62 68 62 64 522 B 72 64 87 53 66 68 63 63 536 A

16 Ortega K-5 7 2 B B B A A A A B B 73 61 65 20 65 75 63 84 506 B 79 72 77 50 67 66 67 70 548 A

86 Parker 9-12 1 3 C C C C D D C D D 29 58 82 33 42 67 41 64 416 D 29 59 76 36 39 67 39 61 406 D

208 Parkwood Hts K-5 1 2 C C C A B C A B A 75 63 80 33 70 72 71 74 538 A 70 65 85 34 65 74 56 69 518 B

92 Paxon 6-8 5 4 D D D D D F D D D 39 38 83 26 49 58 60 58 411 D 41 39 96 17 54 61 64 60 432 D

75 Paxon Academy 9-12 5 3 A C A A A A A A A 84 99 97 80 78 81 66 95 680 A 80 97 93 87 72 86 69 94 678 A

163 Payne K-5 5 1 D D D F C D B C C 58 48 97 43 54 54 50 77 481 C 58 73 98 46 66 85 67 97 590 A

95 Pearson K-5 5 2 D D D F D D D D F 58 59 73 13 66 81 67 87 504 B 67 66 88 46 75 79 73 73 567 A

280 Peterson 9-12 5 3 C D C D C D C C D 30 62 79 32 41 62 38 61 405 D 30 62 82 35 42 75 43 74 453 C +10 pts

205 Pickett K-5 5 2 D N D D C B A C 46 36 76 26 58 49 53 53 397 D 57 52 92 46 51 59 40 70 467 C

250 Pine Estates K-5 4 1 F D D C C C B C B 53 53 71 12 63 60 70 67 449 C 62 53 81 22 75 72 70 81 516 B

159 Pine Forest K-5 5 1 D C C C C B A A A 81 70 72 46 75 68 74 82 568 A 87 79 88 54 78 65 73 71 595 A

93 Pinedale K-5 5 2 C C D D C D C C F 42 36 73 44 68 62 57 60 442 C 47 40 87 46 49 64 43 67 443 C

165 Raines 9-12 5 3 D D D F D F D D F 11 45 76 18 27 61 37 56 331 F 13 49 74 11 32 66 30 61 336 F

79 Ramona Blvd K-5 5 2 D C C A C B C C C 62 53 53 22 59 69 53 70 441 C 69 67 84 38 71 86 66 87 568 A

285 Randolph 9-12 4 3 C D C D D D C C D 28 51 79 26 43 66 46 69 408 D 19 46 72 28 32 59 43 59 358 F

202 Reynolds Lane K-5 5 1 C D D D C B A B C 61 69 82 44 62 74 57 71 520 B 77 86 71 47 83 83 83 87 617 A

96 Ribault HS 9-12 4 3 D D D F F F D F F 23 59 86 25 38 70 39 62 402 D 18 55 75 26 30 62 34 56 356 F

212 Ribault MS 6-8 4 4 D D D F C F D C D 44 51 96 13 58 76 65 79 482 C 49 50 97 13 68 73 79 81 510 B

262 Robinson K-5 4 1 D D C C C B A B C 53 52 85 18 58 68 62 72 468 C 66 72 93 29 73 76 71 69 549 A

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239 Sabal Palm K-5 1 2 C B B A A A A A A 90 88 72 63 78 77 74 78 620 A 88 89 91 59 65 79 62 78 611 A

83 San Jose K-5 3 1 D D D C C C A B C 74 68 68 41 73 69 70 73 536 A 76 64 69 39 67 58 55 68 496 B

218 San Mateo K-5 6 1 C A A B B A A A A 83 87 75 56 71 73 70 79 594 A 88 85 81 48 71 70 70 74 587 A

80 San Pablo K-5 2 2 C A A A A A A A A 89 93 56 50 70 71 65 75 569 A 93 92 97 67 73 64 60 79 625 A

237 Sandalwood 9-12 2 3 C C C C C C C C D 40 71 82 39 46 67 39 55 439 D AP Rdg <50 2 yrs 38 75 74 43 45 76 40 63 454 C

225 Seabreeze K-5 2 2 C B A A A A A A A 90 87 93 55 79 77 70 79 630 A 89 94 88 69 75 71 69 61 616 A

242 Sheffield K-5 6 1 C B C A A A A A A 83 85 75 65 69 71 66 79 593 A 85 85 82 56 71 63 64 70 576 A

211 Southside 6-8 3 4 C C C C C C C B C 56 49 82 33 62 62 63 63 470 C 48 43 87 25 54 59 62 62 440 C

76 Southside Est K-5 1 2 C C C C C B B B C 72 57 64 42 62 57 73 65 492 C 73 66 84 31 71 68 73 64 530 A

72 Spring Park K-5 3 1 D C N C C A B C C 48 42 63 44 63 63 67 65 455 C 62 66 70 46 69 85 61 80 539 A

124 St. Clair Evans K-5 4 2 F D D D D D C C C 48 44 63 28 61 63 87 80 474 C 55 40 81 7 51 56 59 71 420 D

153 Stanton 9-12 4 3 A C A A A A A A A 93 100 99 94 83 85 82 99 735 A 87 98 99 97 74 84 66 94 699 A

219 Stilwell 6-8 6 4 D C C C C C C C C 52 46 89 33 58 61 61 59 459 C 57 50 94 35 62 67 68 68 501 B

88 Stockton K-5 7 2 A B A A A A A A A 88 81 88 66 76 59 66 63 587 A 92 93 94 76 76 92 76 91 690 A

207 Stuart 6-8 6 4 C C C C C D C C C 54 48 89 25 58 67 63 70 474 C 51 53 87 27 57 70 66 67 478 C

116 Tillis K-5 6 1 C C D C B B B B C 69 49 77 45 65 51 70 70 496 B 63 62 86 49 62 71 53 70 516 B

98 Timucuan K-5 7 1 C C C C B A A B C 77 63 76 40 71 66 67 85 545 A 76 74 80 38 70 65 70 53 526 A

128 Tolbert K-5 5 1 C C C C C C B C C 69 56 69 63 65 67 43 63 495 B 69 60 74 50 69 62 56 61 501 B

251 Twin Lakes ES K-5 2 1 C C B A A A A A A 82 79 86 48 74 69 62 70 570 A 86 82 88 53 73 68 65 62 577 A

253 Twin Lakes MS 6-8 2 4 C C A A A B B A A 69 69 92 47 59 71 63 64 534 A 72 67 94 56 66 70 63 64 552 A

19 Upson K-5 7 1 D C C C B B C C C 72 52 82 49 78 56 70 73 532 A 76 55 86 29 74 79 67 90 556 A

68 Venetia K-5 7 1 C C C A A A A A C 72 67 32 53 67 59 67 60 477 C 78 77 66 46 74 71 73 68 553 A

57 Wesconnett K-5 6 1 C C C A A A A A A 69 73 91 44 58 71 43 70 519 B 73 79 96 52 73 81 70 77 601 A

143 West Jacksonville K-5 5 2 D D D F D C C C C 56 61 67 44 64 79 73 83 527 A 58 78 100 46 67 90 67 93 599 A

12 West Riverside K-5 7 1 D C C B A C D B B 54 64 47 33 64 81 63 77 483 C 64 69 55 47 67 76 63 77 518 B

248 White 9-12 6 3 D C C D D D C C D 29 60 78 26 40 65 38 54 390 F 27 61 73 33 39 67 38 63 401 D

51 Whitehouse K-5 6 1 C B C B A A A A A 82 82 68 63 71 71 56 67 560 A 79 80 80 45 66 67 63 65 545 A

94 Windy Hill K-5 3 2 C C C C B C B C C 73 68 62 33 68 68 64 81 517 B 74 70 78 35 66 65 67 59 514 B

224 Wolfson 9-12 3 3 C C C D B C C C D 35 68 79 32 46 71 48 69 448 C 35 66 85 36 45 67 44 61 449 D +10 pts, APRd/Grade lowered

89 Woodland Acres K-5 1 2 D C D C D C C D B 63 60 72 26 55 55 43 73 447 C 62 64 80 35 62 55 68 55 481 C

166 Woodson K-5 5 2 D D D D D D D D F 37 54 67 0 61 68 70 58 415 D 50 53 96 13 64 63 77 71 487 C

A 10 15 21 41 45 51 70 52 57 62 78

B 7 15 13 21 32 27 22 31 22 23 23

C 69 76 68 46 42 40 42 47 39 37 28

D 49 31 33 22 18 20 12 14 20 19 12

F 4 1 0 10 3 6 0 2 9 7 7

Charter Schools

120 River City Scien Ch Ch Ch 73 54 92 42 63 58 46 50 478 C 61 58 90 55 65 65 74 69 537 A

118 SIA Tech Ch Ch Ch N N Alt School - No Grade

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117 Sojourner Truth Ch Ch Ch F F Closed

115 SOS Acad HS Ch Ch Ch N F F F Closed

102 SOS Acad MS Ch Ch Ch F D D D D F D D F 42 46 87 10 55 68 80 60 448 C 43 38 79 13 55 55 57 55 395 D

113 Wayman Acad Ch Ch Ch N D D F C F 47 40 46 0 53 58 60 63 367 F 31 46 83 46 53 61 67 70 457 C

A 0 0 0 0 0 0 0 0 0 0 1

B 0 0 0 0 0 0 0 0 0 0 0

C 0 0 0 0 0 0 0 1 0 2 1

D 0 1 1 1 2 1 1 1 0 0 1

F 1 0 0 0 0 2 3 2 2 1 0

Page 267 of 279

School Climate Survey 2008 - 2009 - District Staff Summary

Item Text Total Num A % A Num B % B Num C % C Num D % D Num E % E Num Inv

1 This school provides a safe environment for teaching and learning. 7609 4350 57.2% 2314 30.4% 477 6.3% 366 4.8% 102 1.3% 135

2 This school maintains a clean and inviting appearance. 7617 3408 44.7% 2841 37.3% 727 9.5% 532 7.0% 109 1.4% 127

3 This school provides a welcoming environment. 7614 4040 53.1% 2603 34.2% 651 8.6% 257 3.4% 63 0.8% 130

4 This school is making steady progress implementing rigorous academic standards. 7611 4158 54.6% 2598 34.1% 609 8.0% 197 2.6% 49 0.6% 133

5 Teachers in this school provide quality instruction in reading/language arts. 7613 4549 59.8% 2462 32.3% 533 7.0% 59 0.8% 10 0.1% 131

6 Teachers in this school provide quality instruction in mathematics. 7607 4372 57.5% 2573 33.8% 570 7.5% 82 1.1% 10 0.1% 137

7 Teachers in this school provide quality instruction in science. 7604 3857 50.7% 2728 35.9% 848 11.2% 158 2.1% 13 0.2% 140

8 Teachers in this school provide quality instruction in social studies. 7603 3510 46.2% 2710 35.6% 1022 13.4% 317 4.2% 44 0.6% 141

9 The principal of this school is a good leader. 7600 4107 54.0% 2043 26.9% 732 9.6% 439 5.8% 279 3.7% 144

10 The school's office staff is courteous and helpful. 7606 4651 61.2% 2281 30.0% 443 5.8% 172 2.3% 59 0.8% 138

11 This school has a good relationship with the community. 7610 3554 46.7% 2637 34.7% 1104 14.5% 276 3.6% 39 0.5% 134

12 Students at this school are treated with respect and dignity. 7608 3885 51.1% 2985 39.2% 560 7.4% 158 2.1% 20 0.3% 136

13 This school provides positive experiences for students. 7605 4036 53.1% 2835 37.3% 551 7.3% 154 2.0% 29 0.4% 139

14 Faculty and staff at this school treat parents with respect and dignity. 7610 4529 59.5% 2653 34.9% 363 4.8% 54 0.7% 11 0.1% 134

15 This school provides positive experiences for parents. 7605 4012 52.8% 2732 35.9% 720 9.5% 124 1.6% 17 0.2% 139

16 Parents are provided adequate access to teachers for conferences. 7611 4963 65.2% 2238 29.4% 340 4.5% 58 0.8% 12 0.2% 133

17 Volunteers are welcome at this school. 7606 4984 65.5% 2017 26.5% 512 6.7% 77 1.0% 16 0.2% 138

18 Students have adequate access to computers at this school. 7595 3057 40.3% 2555 33.6% 775 10.2% 931 12.3% 277 3.7% 149

19 Students and parents receive adequate notification about school events/activities. 7603 3953 52.0% 2591 34.1% 670 8.8% 343 4.5% 46 0.6% 141

20 Students and parents receive effective communication about academic progress. 7610 4336 57.0% 2697 35.4% 439 5.8% 116 1.5% 22 0.3% 134

21 Student behavior at this school is satisfactory this school year. 7600 2307 30.4% 2711 35.7% 995 13.1% 1098 14.5% 489 6.4% 144

22 The services of the library/media center staff are satisfactory. 7594 3768 49.6% 2619 34.5% 730 9.6% 374 4.9% 103 1.4% 150

23 The services of the guidance office staff are satisfactory. 7603 3266 43.0% 2748 36.1% 952 12.5% 516 6.8% 121 1.6% 141

24 Field trips provided by this school are meaningful and aligned with classroom instruction. 7587 3345 44.1% 2537 33.4% 1354 17.9% 250 3.3% 101 1.3% 157

25 The food services at this school are satisfactory. 7573 1475 19.5% 2257 29.8% 2051 27.1% 1173 15.5% 617 8.2% 171

26 School bus transportation to and from this school is satisfactory. 7570 2325 30.7% 2838 37.5% 2048 27.1% 280 3.7% 79 1.0% 174

27 Teachers at this school prepare all students for success in the next grade, in college, or in a job. 7592 3631 47.8% 3002 39.5% 717 9.4% 206 2.7% 36 0.5% 152

28 The School Resource Officer at my school is effective. 7242 1968 27.2% 1500 20.7% 3245 44.8% 252 3.5% 277 3.8% 502

29 What overall grade would you give to your school? ( Bubbling E is equivalent to F) 7568 3331 44.0% 2507 33.1% 1324 17.5% 298 3.9% 108 1.4% 176

30 What grade would you give to the Duval County Public Schools as a whole? ( Bubbling E is equivalent to F)

7546 711 9.4% 2592 34.4% 2934 38.9% 1001 13.3% 308 4.1% 198

31 Please indicate which of the following best applies to your position: A=Administrator, B=Teacher,C=Other Certificated, D=Non-certificated Instructional, E=Other Non-certificated

7291 269 3.7% 5581 76.6% 434 6.0% 447 6.1% 560 7.7% 453

A = Strongly Agree B = Agree C = Neutral/No Opinion D = Disagree E - Strongly Disagree Prepared By Instructional Research and Accountability 8/5/2009

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School Climate Survey 2008-2009 - District Student SummaryItem Text Total Num A % A Num B % B Num C % C Num D % D Num E % E Num Inv

1 I feel safe at my school. 10210 3041 29.8% 3395 33.3% 2194 21.5% 933 9.1% 647 6.3% 147

2 My school is clean and has an inviting appearance. 10207 1669 16.4% 2976 29.2% 2569 25.2% 1867 18.3% 1126 11.0% 150

3 My school provides a welcoming environment. 10205 2615 25.6% 3154 30.9% 2711 26.6% 1137 11.1% 588 5.8% 152

4 My school has clear academic standards that challenge me to improve. 10201 3936 38.6% 3421 33.5% 1802 17.7% 659 6.5% 383 3.8% 156

5 The teachers at my school provide quality instruction in reading/language arts. 10208 4954 48.5% 3179 31.1% 1260 12.3% 454 4.5% 361 3.5% 149

6 The teachers at my school provide quality instruction in mathematics. 10203 4934 48.4% 2901 28.4% 1304 12.8% 591 5.8% 473 4.6% 154

7 The teachers at my school provide quality instruction in science. 10209 4578 44.8% 3078 30.2% 1455 14.3% 572 5.6% 526 5.2% 148

8 The teachers at my school provide quality instruction in social studies. 10205 4667 45.7% 3052 29.9% 1542 15.1% 507 5.0% 437 4.3% 152

9 The principal of my school is a good leader. 10195 4163 40.8% 2447 24.0% 2219 21.8% 601 5.9% 765 7.5% 162

10 The office staff members at my school are courteous and helpful. 10192 3128 30.7% 3116 30.6% 2382 23.4% 892 8.8% 674 6.6% 165

11 My school has a good relationship with the community. 10203 2189 21.5% 2571 25.2% 3478 34.1% 1147 11.2% 818 8.0% 154

12 I am treated with respect and dignity at my school. 10187 2259 22.2% 3163 31.1% 2355 23.1% 1396 13.7% 1014 10.0% 170

13 My school provides positive experiences for all students. 10190 2474 24.3% 2908 28.5% 2831 27.8% 1262 12.4% 715 7.0% 167

14 Teachers and staff at my school treat parents with respect and dignity. 10196 3746 36.7% 2972 29.2% 2378 23.3% 651 6.4% 449 4.4% 161

15 My school provides positive experiences for parents. 10201 2904 28.5% 3030 29.7% 3112 30.5% 699 6.9% 456 4.5% 156

16 Parents at my school have adequate access to teachers for conferences. 10188 3509 34.4% 3215 31.6% 2542 25.0% 562 5.5% 360 3.5% 169

17 Volunteers are welcome at my school. 10189 4005 39.3% 2952 29.0% 2489 24.4% 431 4.2% 312 3.1% 168

18 Students use computers at my school. 10192 5618 55.1% 2875 28.2% 1016 10.0% 387 3.8% 296 2.9% 165

19 My school keeps me informed about school events and activities. 10188 4016 39.4% 3405 33.4% 1511 14.8% 773 7.6% 483 4.7% 169

20 My teachers make sure I know how I am doing in class. 10169 3240 31.9% 3106 30.5% 1979 19.5% 1097 10.8% 747 7.4% 188

21 Student behavior at my school is satisfactory this school year. 10189 1754 17.2% 2464 24.2% 2661 26.1% 1675 16.4% 1635 16.1% 168

22 I am satisfied with services provided by the library/media center staff. 10174 3250 31.9% 3189 31.3% 2402 23.6% 757 7.4% 576 5.7% 183

23 I am satisfied with the guidance services at my school. 10164 3218 31.7% 2953 29.1% 2695 26.5% 696 6.9% 602 5.9% 193

24 Field trips provided by my school are meaningful to me and support classroom instruction. 10158 3229 31.8% 2244 22.1% 2602 25.6% 819 8.1% 1264 12.4% 199

25 I am satisfied with the food services at my school. 10147 1619 16.0% 2157 21.3% 2309 22.8% 1666 16.4% 2396 23.6% 210

26 I am satisfied with school bus transportation to and from my school. 10130 2627 25.9% 2583 25.5% 2937 29.0% 960 9.5% 1023 10.1% 227

27 My school is preparing me for success at the next grade level, at college, or in a job. 10153 3960 39.0% 3178 31.3% 1898 18.7% 607 6.0% 510 5.0% 204

28 The School Resource Officer at my school is effective. 10091 2676 26.5% 2514 24.9% 3485 34.5% 707 7.0% 709 7.0% 266

29 What overall grade would you give to your school? ( Bubbling E is equivalent to F) 10117 2290 22.6% 3039 30.0% 2740 27.1% 1053 10.4% 995 9.8% 240

30 What grade would you give to the Duval County Public Schools as a whole? ( Bubbling E is equivalent to F)

10093 1964 19.5% 2795 27.7% 3090 30.6% 1167 11.6% 1077 10.7% 264

A = Strongly Agree B = Agree C = Neutral/No Opinion D = Disagree E - Strongly Disagree Prepared By Instructional Research and Accountabili 8/5/2009

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School Climate Survey 2008-2009 - District Parent Summary

Item Text Total Num A % A Num B % B Num C % C Num D % D Num E % E Num Inv

1 This school provides a safe environment for teaching and learning. 8183 4939 60.4% 2525 30.9% 491 6.0% 172 2.1% 56 0.7% 104

2 This school maintains a clean and inviting appearance. 8185 4635 56.6% 2624 32.1% 616 7.5% 223 2.7% 87 1.1% 102

3 This school provides a welcoming environment. 8186 4824 58.9% 2519 30.8% 626 7.7% 150 1.8% 67 0.8% 101

4 The school is making steady progress toward higher standards for teaching and learning. 8182 4572 55.9% 2581 31.5% 807 9.9% 176 2.2% 46 0.6% 105

5 My child receives quality instruction in reading/language arts at this school. 8188 4839 59.1% 2604 31.8% 559 6.8% 143 1.8% 43 0.5% 99

6 My child receives quality instruction in mathematics at this school. 8182 4642 56.7% 2639 32.3% 638 7.8% 196 2.4% 67 0.8% 105

7 My child receives quality instruction in science at this school. 8179 4309 52.7% 2788 34.1% 864 10.6% 160 2.0% 58 0.7% 108

8 My child receives quality instruction in social studies at this school. 8172 4287 52.5% 2740 33.5% 933 11.4% 159 2.0% 53 0.7% 115

9 The principal of this school is a good leader. 8163 4549 55.7% 2293 28.1% 1071 13.1% 151 1.9% 99 1.2% 124

10 The school's office staff is courteous and helpful. 8164 4715 57.8% 2531 31.0% 649 8.0% 187 2.3% 82 1.0% 123

11 This school has a good relationship with the community. 8170 4030 49.3% 2519 30.8% 1399 17.1% 175 2.1% 47 0.6% 117

12 My child is treated with respect and dignity at school. 8165 4372 53.6% 2798 34.3% 684 8.4% 229 2.8% 82 1.0% 122

13 This school provides positive experiences for students. 8177 4464 54.6% 2745 33.6% 721 8.8% 200 2.5% 47 0.6% 110

14 Parents at this school are treated with respect and dignity. 8182 4578 56.0% 2726 33.3% 649 7.9% 169 2.1% 60 0.7% 105

15 This school provides positive experiences for parents. 8168 4269 52.3% 2753 33.7% 883 10.8% 202 2.5% 61 0.8% 119

16 Parents are provided adequate access to teachers for conferences. 8179 4634 56.7% 2552 31.2% 738 9.0% 191 2.3% 64 0.8% 108

17 Volunteers are welcome at this school. 8153 4892 60.0% 2266 27.8% 880 10.8% 86 1.1% 29 0.4% 134

18 Students at this school have adequate access to computers. 8142 3789 46.5% 2833 34.8% 1172 14.4% 265 3.3% 83 1.0% 145

19 This school provides adequate notification about school events and activities. 8166 4263 52.2% 2775 34.0% 696 8.5% 337 4.1% 95 1.2% 121

20 This school communicates effectively with me about my child's academic progress. 8166 4324 53.0% 2683 32.9% 731 9.0% 332 4.1% 96 1.2% 121

21 Student behavior at this school is satisfactory this school year. 8164 3799 46.5% 2828 34.6% 1058 13.0% 336 4.1% 143 1.8% 123

22 I am satisfied with services of the library/media center staff. 8150 3950 48.5% 2633 32.3% 1363 16.7% 147 1.8% 57 0.7% 137

23 I am satisfied with services of the guidance office staff. 8155 3830 47.0% 2571 31.5% 1448 17.8% 204 2.5% 102 1.3% 132

24 Field trips provided by the school are meaningful and aligned with classroom instruction. 8153 3930 48.2% 2573 31.6% 1329 16.3% 210 2.6% 111 1.4% 134

25 I am satisfied with the food services at this school. 8149 2711 33.3% 2526 31.0% 1792 22.0% 704 8.6% 416 5.1% 138

26 I am satisfied with school bus transportation to and from this school. 8041 2679 33.3% 2041 25.4% 2756 34.3% 334 4.2% 231 2.9% 246

27 This school is preparing my child for success in the next grade, at college, or in a job. 8135 4156 51.1% 2936 36.1% 756 9.3% 203 2.5% 84 1.0% 152

28 The School Resource Officer at this school is effective. 8047 2749 34.2% 2056 25.6% 2976 37.0% 165 2.1% 101 1.3% 240

29 What overall grade would you give this school? (E is equivalent to F) 8116 4065 50.1% 2767 34.1% 948 11.7% 218 2.7% 118 1.5% 171

30 What grade would you give to the Duval County Public Schools as a whole? (E is equivalent to F) 8116 1932 23.8% 2690 33.1% 2488 30.7% 728 9.0% 278 3.4% 171

31 The district's office staff is courteous and helpful. 7803 2534 32.5% 2109 27.0% 2818 36.1% 230 3.0% 112 1.4% 484

A = Strongly Agree B = Agree C = Neutral/No Opinion D = Disagree E - Strongly Disagree Prepared By Instructional Research and Accountability 7/8/2009

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VALUE ADDED TO YOUR PERSONAL COMPENSATIONDuval County School Board 2009-2010

Beginning Teacher 37,300.00$ 10 Year Teacher 40,721.00$ 25 Year Teacher 64,801.00$

1. Florida Retirement System 3,674.05$ 1. Florida Retirement System 4,011.02$ 1. Florida Retirement System 6,382.90$ (9.85%) (9.85%) (9.85%)

2. Social Security (incl. Medicare) 2,853.45$ 2. Social Security (incl. Medicare) 3,115.16$ 2. Social Security (incl. Medicare) 4,957.28$ (7.65%) (7.65%) (7.65%)

3. Life Insurance - $10,000 19.92$ 3. Life Insurance - $10,000 19.92$ 3. Life Insurance - $10,000 19.92$ ($1.66 x 12 months) ($1.66 x 12 months) ($1.66 x 12 months)

4. Health Insurance 6,158.04$ 4. Health Insurance 6,158.04$ 4. Health Insurance 6,158.04$ (Single Coverage - HMO) (Single Coverage - HMO) (Single Coverage - HMO) ($513.17 x 12 months) ($513.17 x 12 months) ($513.17 x 12 months)

TIME OFF: TIME OFF: TIME OFF:

5. Holidays 1,141.72$ 5. Holidays 1,246.39$ 5. Holidays 1,983.50$ (6 days x 7.33 hours) (6 days x 7.33 hours) (6 days x 7.33 hours) (per day x $25.96 per hour) (per day x $28.34 per hour) (per day x $45.10 per hour)

6. Vacation - N/A -$ 6. Vacation - N/A -$ 6. Vacation - N/A -$

7. Sick Leave (10 days) 1,903.06$ 7. Sick Leave (10 days) 2,077.60$ 7. Sick Leave (10 days) 3,306.17$

8. Workers' Compensation 406.57$ 8. Workers' Compensation 443.86$ 8. Workers' Compensation 706.33$

9. Unemployement Compensation 82.06$ 9. Unemployement Compensation 89.59$ 9. Unemployement Compensation 142.56$

10. Flexible Benefit Dollars 750.00$ 10. Flexible Benefit Dollars 750.00$ 10. Flexible Benefit Dollars 750.00$

The DCSB is paying this additional amount beyond your salary. 16,988.87$



Adding it all up, your total compensation is: 54,288.87$ Adding it all up, your total compensation is: 58,632.58$ Adding it all up, your total compensation is: 89,207.70$

$16,988.87 is equal to an additional 45.55% beyond your annual salary



Other options and benefits available to each employee: (at reduced group rates)

Additional life insurance Short-term and long-term disability insurance Dental Insurance Flexible spending accounts - Medical Cancer/dread disease insurance and dependent care reimbursement First occurrence cancer insurance Employee assistance program Hospital Indemnity Insurance Long-term care Vision Care Optional tax deferred annuities


The annual salary figure listed above does not include salary which you may be eligible to receive through additional teacher time beyond 7.33 hours, part-time or summer employment, supplements, stipends, contract requirements such as tool and uniform allowance, overtime pay, in-service credits and other cost items paid by the Board.

Informational S

ection

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GLOSSARY This glossary contains definitions of selected terms used in this document and additional terms and interpretative data

as necessary for common understandings concerning financial accounting procedures for Duval County Public School System. Several terms, which are not primarily financial accounting terms, have been included because of their significance for the budgeting process. The glossary is arranged alphabetically with appropriate cross-referencing where necessary.

ACCOUNTING SYSTEM The recording and reporting of activities and events affecting the money of an administrative

unit and its programs. Specifically, it describes: (1) what accounting records are to be maintained, how they will be maintained, and the procedures, methods, and forms to be used; (2) date recording, classifying and summarizing activities or events; (3) analyzing and interpreting recorded data; and (4) preparing and initiating reports and statements which reflect conditions as of a given date, the results of operations for a specific period, and the evaluation of status and results of operation in terms of established objectives.

ADMINISTRATION Those activities which have as their purpose the general regulation, direction, and control of the

affairs of the local education agency. AD VALOREM TAXES Taxes levied based on the assessed valuation (less exemptions) of real property. APPROPRIATION An authorization granted by a legislative body to make expenditures and to incur obligations for

specific purposes. Note: An appropriation is usually limited in amount and as to the time when it may be expended.

APPROPRIATION ACCOUNT A budgetary account set up to record specific authorizations to spend. The account is

credited with original and any supplemental appropriations and is charged with expenditures and encumbrances. ASSESSED VALUATION A valuation set upon real estate by a government as a basis for levying taxes. ATTENDANCE Attendance is the presence of a pupil on days school is in session. A pupil may be counted present

only when he/she is actually at school, or is present at another place at a school activity which is authorized by the school, is part of the program of the school, and is personally supervised by a member or members of the school staff. This may include field trips, athletic contests, music festivals, student conventions, and similar activities, when officially authorized under policies of the county school board. It does not include “making up” school work at home, or activities supervised or sponsored by private individuals or groups.

AVERAGE DAILY ATTENDANCE (ADA) In a given school year, the average daily attendance for a given school is

the aggregate days attendance of the school divided by the number of days school was actually in session. Only days in which the pupils were under the guidance and direction of teachers in the teaching process should be considered as days in session.

BASE STUDENT ALLOCATION (BSA) The state dollar allocation under the Florida Education Finance Program

(FEFP) for a student in a program with a weight of 1.0. The base student allocation is multiplied by weighted factors for each program to determine a total allocation based on weighted full time equivalent students. (WFTE).

BENEFITS Total employer's share of F.I.C.A. taxes, hospitalization, worker's compensation, unemployment, and

retirement contributions made on behalf of employees. BOARD OF EDUCATION, DISTRICT The elected body created according to State law and vested with

responsibilities for educational activities in the county wide school district. BOND A written promise to pay a specified sum of money, called the face value, at a fixed time in the future, called the

date of maturity, and carrying interest at a fixed rate, usually payable periodically. The difference between a note and a bond is that the latter usually runs for a longer period of time and requires greater legal formality.

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BONDED DEBT The part of the school district debt, which is covered by outstanding bonds of the district. Sometimes

called "Funded Debt." BUDGET A plan of financial operation embodying an estimate of proposed expenditures for a given period or purpose

and the proposed means of financing them. BUDGET, ADOPTED The budget formally adopted by the Board after a final public hearing in September and

submitted to the Department of Education for approval. It serves as the approved financial plan for the operations of the District for the fiscal year.

BUDGET, TENTATIVE The Superintendent's formal budget recommendation as delivered to the Board pursuant to

law prior to the first public hearing on the budget in July. BUDGET, TENTATIVE APPROVED The budget tentatively adopted at the July hearing. Expenditures may be legally

incurred against this budget, until adoption of the approved budget at the final public hearing in September. BUDGET AMENDMENT An administrative procedure used to revise a budgeted amount after the Annual Budget has

been adopted by the district school board. BUDGET CALENDAR The schedule of key dates used in the preparation and adopting of the Annual Budget. BUDGET DOCUMENT The instrument used as a comprehensive financial plan of operations of the district school

board. BUDGET OVERVIEW The opening section of the budget, which provides the Board and the public with a general

summary of the most important aspects of the proposed budget and recommendations of the Superintendent. BUDGETARY CONTROL The control or management of the business affairs of the school district in accordance with

an approved budget with a responsibility to keep expenditures within the authorized amounts. BUILDINGS A fixed asset account, which reflects the acquisition value of permanent structures used to house

persons and property owned by the local education agency. If buildings are purchased or constructed, this account includes the purchase or contract price of all permanent buildings and fixtures attached to and forming a permanent part of such buildings. If buildings are acquired by gift, the account reflects their appraised value at time of acquisition.

CAPITAL BUDGET A plan of proposed capital outlays and the means of financing them for the current fiscal period

incorporated in the current budget. CAPITAL OUTLAYS Expenditures, which result in the acquisition of, or addition to, fixed assets. CAPITAL PROGRAM A plan for capital expenditures to be incurred each year over a fixed period of years to meet

capital needs arising from the long term work program or otherwise. It sets forth each project or other contemplated expenditure in which the local education agency is to have a part and specifies the full resources estimated to be available to finance the projected expenditures.

CAPITAL PROJECTS FUND Used to account for all resources used for acquiring capital sites, buildings, and

equipment as specified by the five-year capital plan. Capital project funds are designated to account for acquisition or construction of capital outlay assets, which are not acquired directly by the general fund, special revenue funds, or enterprise funds. Under Florida Department of Education regulations, capital project funds may also be used for the maintenance, renovation and repair of capital facilities.

CATEGORICALS Money that the Legislature sends to school districts that legally can be spent only in certain ways.

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CERTIFICATE OF PARTICIPATION (C.O.P.) A certificate of participation is a form of lease-purchase agreement whereby the cost of a major capital expenditure can be spread over a pre-determined number of years. It is similar to bond financing, however, a C.O.P. is dependent on the appropriation of funds each year to cover the amount of payments required that year. For this reason, it is a somewhat higher risk for the investor, and normally demands a somewhat higher interest rate than a bond.

CERTIFIED TAX ROLL This is a certificate from the Property Appraiser, which lists the value of Real Property. The

Property Appraiser certifies the value to be true and correct to the best of his knowledge and belief. CHARTER SCHOOL Essentially, this is a quasi-private school funded with FEFP dollars under contract to a school

board. A group of people appoints a Board of Directors, applies to the District School Board and upon approval operates its school with its own educational agenda with more leeway in meeting state standards. Charter schools cannot charge tuition.

CLASSIFICATION, FUNCTION As applied to expenditures, this term has reference to an activity or service, aimed at

accomplishing a certain purpose or end. For example, Instruction, School Administration, Plant Maintenance and Operation.

CLASSIFICATION, OBJECT As applied to expenditures, this term has reference to an article or service received. For

example, payroll costs, purchased and contracted services, material, and supplies. COFTE – Capital Outlay Full Time Equivalent students. COLLECTION RATE Pursuant to state statute, a collection rate of 95% is used to approximate the revenue to be

collected from ad valorem taxes. CONTRACT SERVICES Labor, material and other costs for services rendered by personnel who are not on the

payroll of the local education agency. COST PER PUPIL Financial data (either budget or expenditures) for a given period of time divided by a pupil unit of

measure (average daily membership, average daily attendance, etc.) DEBT An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of local

education agencies include bonds, warrants, notes, etc. DEBT SERVICE FUND A fund established to account for the accumulation of resources for, and the payment of, long-

term debt principal and interest. DEFICIT The excess of obligations of a fund over the fund’s resources. DISBURSEMENTS Payments for goods and services. DISTRICT COST DIFFERENTIAL An adjustment to the gross Florida Educational Finance Program allocation based

on cost-of-living differences in the 67 counties in the state as determined by the Florida Price Level Index (Amenities Adjusted) as calculated by the University of Florida.

DUAL ENROLLMENT Enrollment of an eligible secondary student in a post-secondary course at a public or eligible

non-public community college or university or vocational center located in and operated by another school board under an inter-institutional articulation agreement which meets the statutory requirements. The course must offer credit leading to a high school diploma, to a vocational certificate or towards an associate or baccalaureate degree.

ENCUMBRANCE ACCOUNTING A system or procedure which involves giving recognition in the accounting

budgetary expenditure control records for the issuance of purchase orders, statements, or other commitments chargeable to an appropriation in advance of any liability or payment.

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ENCUMBRANCES Legal commitments for unperformed contracts for goods or services. In budgetary accounting, encumbrances are recorded as a reduction of available appropriations to assure that when the contract is fulfilled, funds will be available to pay the commitment.

EQUIPMENT Those moveable items used for school operations that are of a non-expendable and mechanical nature

and perform a specific operation. Typewriters, projectors, computers, lathes, machinery, and vehicles, etc., are classified as equipment. (Heating and air conditioning systems, lighting fixtures and similar items permanently fixed to or within a building are considered as part of the building.)

ESE – Exceptional Student Education ESTIMATED REVENUE If the accounts are kept on an accrual basis, this term designates the amount of revenue

estimated to accrue during a given period regardless of whether or not it is all to be collected during the period. If the accounts are kept on a cash basis, the term designates the amount of revenues estimated to be collected during a given period.

EXPENDITURES This includes total charges incurred, whether paid or unpaid, for current expense, capital outlay, and

debt service. FEDERAL REVENUE Revenue provided by the federal government. Expenditures made with this revenue are

identifiable as federally supported expenditures. FEFP The Florida Educational Finance Program. FISCAL YEAR (FY) A twelve-month period of time to which the annual budget applies and at the end of which a local

education agency determines its financial position and the results of its operations. The Duval County Public School System operates on a fiscal year beginning July 1.

FTE (FULL TIME EQUIVALENT) – ENROLLMENT A full definition of FTE is found in Florida Statutes 236.013. An

FTE is one student in membership, in one or more programs for a school year or its equivalent. For official enrollment purposes, there are four FTE survey periods during one fiscal year.

FTE, WEIGHTED (WEIGHTED FULL TIME EQUIVALENT), OR WFTE A basic full time student in grades 4 through

8 is counted as one FTE. All other students are "weighted", to compensate for differing cost levels to deal with different types of educational programs and students. For example, kindergarten children may require closer supervision, high school students may require more expensive lab equipment, and handicapped students may require special services. Weights assigned for calculating WFTE is determined by the state, and are used as the basis for state funding formulas.

FUNCTION An accounting term relating to both the budget and financial report. A "function" is a grouping of activities

being performed for which salaries and other types of direct costs are expended and accounted. Functions and sub functions consist of activities, which have somewhat the same general operational objectives.

FUND A fund is a self-balancing group of accounts in which transactions relating to a particular purpose or funding

source may be segregated for improved accountability. FUND BALANCE Represents the excess of the fund's assets and estimated revenues for the period over its liabilities,

reserves and appropriations for the period. A fund balance is typically offset by reserves for specific purposes, such as payment of prior year encumbrances.

GENERAL FUND Used to account for all transactions, which don’t have to be accounted for in another fund. Used to

account for all ordinary “day to day” operations of a school system. GRANT Contributions of either money or material goods given by a contributing unit (public or private) to another

receiving unit and for which the contributing unit expects no repayment. Grants may be for a specific or general purpose.

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INSTRUCTIONAL MATERIALS – SUPPLIES An object of expenditure related to amounts paid for the acquisition of

devices, content materials, methods or experiences used for teaching and learning purposes. These include printed and non-printed sensory materials.

INTERNAL SERVICE FUND A fund established to finance and account for services and commodities furnished by a

designated department or agency to other departments and agencies within a single governmental unit. The districts self-insured program is accounted for as an internal service fund.

INTER-FUND TRANSFERS Amounts transferred from one fund to another fund. INVOICE An itemized statement of merchandise shipped or sent to a purchaser, consignee, etc., with the quantity,

value or prices, and charges annexed. LAND A fixed asset account, which reflects the acquisition value of land owned by a school system. If land is

purchased, this account includes the purchase costs and other associated improvement costs which are incurred to put the land in condition for its intended use. If land is acquired by gift, the account reflects its appraised value at time of acquisition.

LEVY (Verb) To impose taxes or special assessments. (Noun) The total of taxes or special assessments imposed by

a governmental unit. LIABILITY INSURANCE Expenditures for insurance coverage of the school system, or its, officers, against losses

resulting from judgments awarded against the system. Also recorded here are any expenditures (not judgments) made in lieu of liability insurance. The Duval County Public School System operates under a self insured plan with excess coverage.

LINE ITEM BUDGET A detailed expense or expenditure budget generally classified by object or expenditure within

each organizational unit. LOCAL REQUIRED EFFORT Funding under the FEFP (Florida Education Finance Plan) is comprised of both state

and local revenue sources. After the state has determined the full amount of FEFP funding for the district, it determines what part of the funding must be paid from local sources. The state then determines the millage rate necessary to raise the local source amount, and requires the district to levy the millage necessary to collect that amount.

LOST AND DAMAGED TEXTBOOKS The cost of replacing textbooks, lost or damaged, so that inventories are

maintained at prescribed levels. LONG-TERM DEBT Debt with a maturity of more than one year after the date of issuance. MAGNET SCHOOL A public school that offers specialized learning, such as science, foreign languages or arts. It

gives students more educational choices and some times draws a better racial and ethnic mix of students. MAINTENANCE OF PLANT Those activities which are concerned with keeping the grounds, buildings and equipment

at their original condition of completeness or efficiency, either through repairs or by replacements of property (anything less than replacement of a total building).

MILL The rate of taxation based on dollars per thousand of taxable assessed value. A mill is one dollar per one

thousand dollars of assessment.. MILLAGE RATE A rate used in calculating taxes based upon the value of property, expressed in mills per dollar of

property value. The ad valorem tax rate is expressed in terms of the levy per thousand dollars of taxable assessed value established by the governing authority each fiscal year.

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OBJECT An accounting term used to describe the service or commodity obtained as a result of a specific expenditure or to describe a specific revenue source.

OTHER LOCAL REVENUE Included in these receipts is income from such items as compensation for property

damage, tuition, rent, etc. PER PUPIL (EXPENDITURE) An accepted and commonly used term to compare expenditures between school

districts, state spending and national spending. PROGRAM The definition of an effort to accomplish a specific object or objectives consistent with funds or resources

available. PROPERTY INSURANCE Expenditures for all forms of insurance covering the loss of, or damage to, property of the

local education agency from fire, theft, storm, or any other cause. Also recorded here are costs for appraisals or property for insurance purposes. Duval County Public School System is self-insured, with excess coverage.

PURCHASE ORDER A document, which authorized the delivery of specified merchandise or the rendering of certain

services and the making of a charge for them. PURCHASED SERVICES Services rendered by personnel who are not on the payroll of the school system and other

services, which may be purchased by the school system. QZAB (QUALIFIED ZONE ACADEMY BOND) Federal bonds that provide capital funding to qualified school districts.

The money is paid back over thirteen to fourteen years, with minimal interest fees, while providing a federal tax credit to the lender.

REIMBURSEMENT Cash or other assets received as a repayment of the cost of work or services performed, or of

other expenditures made for or on behalf of another governmental unit or department, or for an individual, firm, or corporation.

REQUIRED LOCAL EFFORT (RLE) This is a millage rate established by the Florida Legislature as a requirement for

participation in the Florida Education Finance Program. RENTALS Expenditures for the lease or rental of land, buildings, and equipment for the temporary or long-range use

of the local education agency. RESERVE An account used to indicate that a portion of fund balance is restricted for specific purpose. RESERVE FOR ENCUMBRANCES A reserve representing the designation of a portion of a fund balance to provide

for unliquidated encumbrances. Separate accounts may be maintained for current and prior-year encumbrances. REVENUE Additions to the assets of a fund during a fiscal period that are available to finance the fund's expenditures

during the fiscal year. REVISED BUDGET An increase or decrease to the initial budget (original amount as adopted by the governing body)

amount. ROLLED BACK RATE This is the rate that would procure the same amount of dollars as last year if applied to the

current year tax roll. SALE OF ASSETS These are the receipts from the sale of scrap materials and worn-out or obsolete equipment

declared surplus to the needs of the school system.

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SCHOOL ADVISORY COUNCIL ALLOCATION The legislation changed for the 2009-2010 fiscal year. Funds will

only be allocated to SAC committees if there are funds remaining after payment to qualified schools for Florida School Recognition, up to $5 per unweighted student. If there are insufficient funds to provide $5 per student, the available funds will be prorated.. The funds are to be used at the discretion of the School Advisory Committee or, in the absence of such a committee, at the discretion of the staff and parents of each school. A portion of the money should be used to develop and implement the school’s improvement plan that is based on the needs of the students at the school. Guidelines for allowable activities to meet the expenditure requirements are as follows:

1. Conducting needs assessment for school improvement 2. Develop school improvement plans 3. Training activities related to school improvement 4. Parental involvement activities related to school improvement 5. Implementing school improvement plans.

SELF-INSURANCE That portion of our insurance program that the Board is willing to pay itself. SITE See Land. SOURCE OF FUNDS This dimension identifies the expenditure with the source of revenue, i.e., local, state, federal,

and others. SPECIAL REVENUE FUND A fund used to account for the proceeds of specific revenue sources (other than special

assessments, expendable trusts, or for major capital projects) that are legally restricted to expenditures for specific purposes. In Duval County Public School System, most federal funds, and the food service program, are special funds.

SUPPLIES Expenditures for material items of an expendable nature that are consumed, worn-out, or deteriorated by

use or items that lose their identity through fabrication or incorporation into different or more complex units or substances.

TAXES Compulsory charges levied by a governmental unit for the purpose of financing services performed for the

common benefit. TEACHER LEAD PROGRAM Funds set to the District to be deposited in school internal accounts and made available

to be expended at the discretion of each classroom teacher to assist teaching and learning in the classroom. TRAVEL An object of expenditure associated with carrying staff personnel from place to place and the furnishing of

accommodations incidental to travel. Also included are per diem allowances, mileage allowances for use of privately owned vehicles, and other expenditures necessitated by travel.

VOUCHERS The state allocates a certain amount of money per pupil. With this system, the state would give parents

a voucher for that amount to use for tuition at private schools. Vouchers are sometimes called school choice or portable scholarships.

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Duval County Public Schools Budget ServicesWeb Page: http://www.duvalschools.orgContact by email: [email protected]: 1701 Prudential Drive, Jacksonville, Florida 32207Phone: (904) 390-2097SUNCOM: 805-2097Fax: (904) 390-2157

Budget, General Information Michael Perrone, Kim Mattox

Capital Projects Budget Emilie Newman

Debt Service Budget Martina Douglas

Definition of Terms Karen Jones

Exceptional Education

Susan Avera, Julieta Camacho, Severina Camacho, Martina Douglas, Karen Jones, Emilie Newman, Jennifer Whitman

Expenditure ProjectionsKaren Jones, Julieta Camacho, Severina Camacho, Martina Douglas, Emilie Newman, Jennifer Whitman

Financial Training Lynn White

Food Service Budget Julieta Camacho

FTE Statistics Martina Douglas, Julieta Camacho

General Fund Budget Martina Douglas

Internal Service Budget Severina Camacho

Millage Rates Michael Perrone, Karen Jones

Personnel Positions


Purchase Requisitions/Purchase Orders


Revenue Projections Karen Jones

School Budgets


Special Revenue Budget Jennifer Whitman

WHO TO CONTACT FOR BUDGET INFORMATION

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