THE SCHOOL DISTRICT OF PALM BEACH COUNTY...The School District of Palm Beach County envisions a...

THE SCHOOL DISTRICT OF PALM BEACH COUNTY, FLORIDA

2016-2017 BUDGET(ALL FUNDS)

3300 Forest Hill Boulevard West Palm Beach, Fl 33406

www.palmbeachschools.org

SUBMITTED FOR FINAL ADOPTION

Robert M. Avossa, Ed.D., Superintendent September 7, 2016

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THE SCHOOL DISTRICT OF PALM BEACH COUNTY, FLORIDA

2016-2017 BUDGET (ALL FUNDS)

BOARD MEMBERSChuck Shaw, ChairmanFrank A. Barbieri, Jr., Esq., Vice ChairmanMarcia AndrewsKaren M. BrillDebra L. Robinson, M.D.Erica Whitfield

ISSUED BYRobert M. Avossa, Ed.D., SuperintendentMichael J. Burke, Chief Financial Officer

PREPARED BYHeather Knust, CPA, Budget Director

SUBMITTED FOR FINAL ADOPTIONSEPTEMBER 7, 2016

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The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Presentation Award to the School District of Palm Beach County, Florida for its annual budget for the fiscal year beginning July 1, 2015. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device.

This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Presentation Award to the School District of Palm Beach County, Florida for its annual budget for the fiscal year beginning July 1 2015 In order to receive this

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Reading the Budget Document The FY 2016 Final Budget document is organized into four major sections: Introduction/Executive Summary The Executive Summary presents a complete financial picture of the District and starts with a Letter from the Superintendent. It includes major highlights from each of the other sections and can be used as a stand-alone document. Organization This section includes information related to organizational structure; long-term, division-wide, strategic goals that provide the context for decisions within the annual budget; an overview of the budget process and calendar; and a summary of the division’s financial policies and practices. Financials The Financials Section includes all governmental funds and presents information using a pyramid approach that allows the reader to view the information from the highest level of the combined funds statement to the more detailed information contained in individual fund statements:

� Summary of all funds combined o revenues by source o three years of historical actual expenditures by account and function o three year forecast by account

� Summary of General Fund (District Operating Fund) o revenues by source o three years of historical actual expenditures by account and function o three year forecast by account o overview of major changes in expenditures

� Summary of individual funds o revenues by source o three years of historical actual expenditures by account and function o three year forecast by account o overview of major changes in expenditures

Information The Information Section provides the details of assessed value of taxable property value, enrollment, personnel resource allocations for school sites, outstanding bond issues, performance measures including school grades for three prior years and appendix includes a glossary of terms used in the budget document as well as additional resources.

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2016-2017 Budget (All Funds) Table of Contents

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Introduction _____________________________________________________________ 1 Executive Summary .................................................................................................. 3 Statistical and Supplemental Data ........................................................................... 42 Comparisons to other Districts ................................................................................. 46

Organization ___________________________________________________________ 55Explanation of school entity (District Overview) ....................................................... 57 Organizational chart ............................................................................................... 58 First Level Admin Personnel .................................................................................... 60 Area Map ................................................................................................................ 62 School Board Members ........................................................................................... 64 Strategic Plan .......................................................................................................... 65 The Budget Process ................................................................................................ 90 Guide to the Budget (Budget Overview) .................................................................. 93 Budget Adoption Calendar .................................................................................... 101

Financial _____________________________________________________________ 103Significant Accounting Policies .............................................................................. 105 Forecast Assumptions ........................................................................................... 111 Comparison of Budget - All Funds ......................................................................... 114 Revenue, Expenditures, and Fund Balances (All Funds by Account) .................... 115 Revenue, Expenditures, and Fund Balances (All Funds by Function).................... 117 Proposed 2016-2017 District Budget (All Funds by Function) ................................ 118 Proposed 2016-2017 District Budget (All Funds by Account) ................................ 120 Beginning and Ending Fund Balances by Major Fund Group ................................ 122 General Fund Revenue and Expenditures by Account .......................................... 123 General Fund Revenue and Expenditures by Function ......................................... 124 General Fund Overview......................................................................................... 125 General Fund Revenue and Appropriations........................................................... 127 General Fund Revenue (FY 2013 to FY 2017) ...................................................... 128 FL Education Finance Program Detail ................................................................... 129 General Fund Appropriations Comparison ............................................................ 130 Explanation of Variances between FY 2016 and FY 2017 ..................................... 131 General Fund Appropriations Comparison ............................................................ 132 General Fund Balance and Contingency Reserve ................................................. 133 General Fund Appropriations Five Year History .................................................... 134 FY 2017 School Appropriations by Function and Program .................................... 136 General Fund Appropriations Five Year History (By Department) .......................... 138 Capital Maintenance- Two Year History and Comparison ...................................... 142 General Fund Revenue and Appropriations 2014 to 2017 ..................................... 144 General Fund School Budgets by Account and Level ............................................ 146 General Fund School Budgets by Function ........................................................... 147 Capital Projects Funds - FY 2013 to FY 2020 ........................................................ 148 Capital Projects Funds Overview ........................................................................... 149 Capital Projects FY 2017 Revenue and Appropriations ......................................... 151 Capital Projects - Admin Services Fund - Two Year History .................................. 152 Eleven Year Capital Plan (2017-2027) .................................................................. 153 Debt Service Funds - FY 2013 to FY 2020 ............................................................ 160

FY 2017 Budget - Informational_ _


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Debt Service Funds Overview ............................................................................... 161 Debt Service Funds Proposed FY 2017 Revenue and Appropriations ................... 163 Existing Debt Service Obligations .......................................................................... 164 Estimated Legal Debt Limits ................................................................................. 165 Amortization Schedules ......................................................................................... 166 Bond and Note Ratings ......................................................................................... 168 Bus Equipment Loans ........................................................................................... 169 Special Revenue - Food Service FY 2013 to FY 2020 ........................................... 170 Special Revenue - Other Funds FY 2013 to FY 2020 (By Account) ....................... 171 Special Revenue - Other Funds FY 2013 to FY 2017 (By Function) ...................... 172 Special Revenue Overview ................................................................................... 173 Special Revenue - Food Service FY 2017 Revenue and Appropriations ............... 174 Special Revenue - Other Funds FY 2017 Revenue and Appropriations ................ 175 Special Revenue - Other by Fund - Two Year History ........................................... 176 Internal Service Fund FY 2013 to FY 2020 ............................................................ 179 Internal Service Funds Overview ........................................................................... 180 Internal Service Fund FY 2017 Revenue and Appropriations ................................ 181 Internal Service Fund by Account - Two Year History ............................................ 182 State Doc .............................................................................................................. 184

Informational __________________________________________________________ 207FEFP Formula Flowchart ....................................................................................... 209 FEFP Program Cost Factors ................................................................................. 210 Millage and Property Taxes Overview ................................................................... 211 Comparison of Palm Beach County Gross Taxable Value ..................................... 213 Comparison of 2015-2016 to 2016-2017 Millage Rates ......................................... 214 Comparison of 2015-2016 to 2016-2017 Millage and Rolled Back Rate ................ 215 Comparison of Homeowner Property Taxes .......................................................... 216 Millage Rates and Homeowner Property Taxes ..................................................... 217 Sample Tax Bill ..................................................................................................... 218 Certification of Taxable Value ................................................................................ 220 Budget Advertisements ......................................................................................... 222 Resolution Determining Revenues and Millages Levied ........................................ 226 Resolution Adopting Final Budget ......................................................................... 228 Student Enrollment Forecast and History .............................................................. 229 FY 2017 Personnel Allocation Formulas ................................................................ 239 FY 2017 Non Salary Allocation Formula ................................................................ 242 FY 2017 ESE Allocation Formulas ........................................................................ 243 FY 2017 ESOL Allocation Formulas ...................................................................... 245 FY 2017 Custodial Allocation Guidelines ............................................................... 246 Positions by Function - All Fund Three Year History .............................................. 248 Organization Chart ................................................................................................ 250 Divisional Information ............................................................................................ 251 FY 2016 Preliminary School and District Grades ................................................... 267 Elementary Schools- All Funds.............................................................................. 277 Elementary Schools – General Fund, FTE, Enrollment ......................................... 278 Middle Schools- All Funds ..................................................................................... 280 Middle Schools - General Fund, FTE, Enrollment .................................................. 281



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High Schools - All Funds ....................................................................................... 282 High Schools - General Fund, FTE, Enrollment ..................................................... 283 Virtual Schools ...................................................................................................... 284 Alternative Education - All Funds ........................................................................... 285 Alternative Education - General Fund, FTE, Enrollment ........................................ 286 ESE Schools - All Funds ....................................................................................... 287 ESE OTS - All Funds ............................................................................................. 288 Charter Schools .................................................................................................... 290 Adult Education ..................................................................................................... 292 Community Education ........................................................................................... 293 Extended Learning ................................................................................................ 294 Pre-Kindergarten & Summer Camp ....................................................................... 296 Glossary ................................................................................................................ 297


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THE SCHOOL DISTRICT OF PALM BEACH COUNTY

INTRODUCT��

SECTION

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The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Presentation Award to the School District of Palm Beach County, Florida for its annual budget for the fiscal yearbeginning July 1, 2015. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

FY 2017 Budget - Introduction___________________________________________________________________________________________________________________________The School District of Palm Beach County

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Organizational Overview

District Overview

The District is legally responsible for providing a full range of educational programs in Palm Beach County. These include Early Childhood, Kindergarten through 12th grade, Basic Regular and Enriched Programs, Exceptional Student Education, Vocational Education, Adult Education and specialized instruction, in areas such as English proficiency for speakers of other languages.

Covering 2,023 square miles (2,578 square miles including lakes), it is one of the largest counties east of the Mississippi River. To fully appreciate its size, consider that Palm Beach County is larger than both Rhode Island and Delaware. The community is vastly diverse in both geographical aspects as well as population. The eastern portion of the county is a rich thriving urban area, while the western portion is primarily agricultural.

The School District of Palm Beach County is the eleventh largest in the nation and the fifth largest in the state of Florida with 182 district schools and 50 charter schools, serving more than 190,000 students (187,935 K-12 unweighted FTEs) who speak 150 languages and dialects. As the largest employer in Palm Beach County, the school district has nearly 22,000 employees, including more than 13,000 teachers.

Charter schools are separate legal entities with independent boards that were created by Florida Statute and are authorized to operate in each county by the sponsoring district. Charter schools receive a per student allocation based on the Florida Department of Education standard formula that is passed through the sponsoring district. The District is not financially accountable for charter schools.

Vision The School District of Palm Beach County envisions a dynamic collaborative multicultural community where education and lifelong learning are valued and supported, and all learners reach their highest potential and succeed in the global economy.

Mission The School District of Palm Beach County is committed to providing a world-class education with excellence and equity to empower each student to reach his or her highest potential with the most effective staff to foster the knowledge, skills, and ethics required for responsible citizenship and productive careers.


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Governance The District and its governing board (the "Board") were created pursuant to Section 4, Article IX of the Constitution of the State of Florida. The District is an independent taxing and reporting entity managed, controlled, operated, administered and supervised by District school officials in accordance with Chapter 1001, Florida Statutes. The District's boundaries are coterminous with those of Palm Beach County. Management of the School District is independent of county and city governments. The membership of the governing board of the District (the "Board") consists of seven members elected from single member districts for overlapping four-year terms. The Board is responsible for the adoption of policies, which govern the operation of the District’s public schools. District 1: Vacant District 2: Mr. Chuck Shaw, Chairman

District 3: Mrs. Karen M. Brill

District 4: Mrs. Erica Whitfield District 5: Mr. Frank A. Barbieri, Jr., Esq., Vice Chairman

District 6: Mrs. Marcia Andrews

District 7: Dr. Debra L. Robinson, M.D. The Superintendent is appointed by the Board to act as executive officer of the District. The Superintendent, Robert M. Avossa, Ed.D., is responsible for the administration and management of the schools within the applicable parameters of state laws, State Board of Education Rules and school board policies. The district administrative staff are responsible for the efficient planning and administration of all supporting educational services such as maintenance, transportation, school lunch, personnel, purchasing, federal programs, payroll and other responsibilities as directed by the superintendent. The District's divisions and departments are depicted on the District's organizational chart.


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FY 2017 Budget - Introduction_____________________________________________________________________________________________________________________________________________The School District of Palm Beach County

11

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Director of Compliance and Special Projects ............................... Barbara Terembes Director of Federal Programs ................................................ Dana Zorovich-Godek South Region Superintendent ............................................................... Ian Saltzman Central Region Superintendent ................................................ Francisco Rodriguez Glades Region Superintendent .......................................................... Carlene Millen North Region Superintendent ............................................................... Camille Long �:4!,��,��!",�"#+�%!��%%�$� +.484 5��+"=��;+"3�

Assessment ................................................................................ Cheryl McKeever Director of Research and Evaluation ............................................ Paul Houchens Director of Educational Technology ...................................... Gary Weidenhamer Director of Charter School .................................................................. James Pegg

�:4!,��%+3!#4%��,,4%!"��!4 :��6;+83��Director of Exceptional Student Education .............................. Kevin McCormick Director of Early Childhood Education .............................................. Mary Steele Director of Multicultural Education .......................................... Margarita Pinkos Director of K-12 Curriculum ..................................................... Diana Fedderman �66 ��$- ��3$%��- 4��6�+�3�� !"7!� 4��334!��$4>�

�Director of Extended Learning ....................................... Matthew Shoemaker Director of Safe Schools .................................................................. June Eassa Director of Choice and Career Options ........................................... Pete Licata Director of Education Alternatives ............................................... Angela Bess

�66 ��$-!"4� !�3!� ��,��"�,!664��+8�2"�; :��"4%�$�3#+��Director of Leadership Development ............................................. Amy Dujon Director of Professional Development ........................................ Enrique Vela Director of Adult and Community Education ................................ Guarn Sims

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Major Goals and Objectives – Strategic Plan

The District released a dynamic Five-Year Strategic Plan in February, 2016, that is based upon extensive input from the Palm Beach County Community, gathered through open community meetings, surveys, and feedback sessions. The plan identifies four interdependent, essential, long-term outcomes which will serve as indicators to measure the progress of the Board toward delivering the education system and public school experience that Palm Beach County deserves. The long-term outcomes are supported by four strategic themes, with defined objectives and strategic initiatives that will be phased in over the next few years.

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Effective and relevant instruction to meet the needs

of all students

�.B!% 47!61. Ensure shared commitment and

collective responsibility for the academic success of every student

2. Establish personalized learning opportunities for all students

3. Ensure academic proficiency of all students in prekindergarten through grade 2

�.B!% 47!61. Ensure a safe and supportive

school climate that promotes the social/emotional and academic development of all students

2. Secure parent and community partnerships to support the academic and social/emotional development of all students

�.B!% 47!61. Ensure continuous improvement

throughout the district2. Improve employee engagement,

retention and performance3. Instill resource optimization to

yield maximum return on investment

4. Increase customer service and support

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Phase 1Phase 2Phase 3

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Positive and supportive school

climate

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Talent development

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High performance culture

�.B!% 47!61. Promote a culture of learning and

development for all employees by providing opportunities and pathways for growth and advancement

2. Recruit, select and hire high quality employees

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•Increase reading on grade level by 3rd grade •Goal: 75%

•Ensure high school readiness•Goal: 75%

•Increase the high school graduation rate •Goal: 90%

•Foster post-graduate success•Goal: 75%


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Annual budgets are legally adopted for all funds except the Fiduciary Funds. A fund is a fiscal and accounting entity with a self-balancing set of accounts. Revenues are categorized by fund, source and appropriation. Since revenues are usually determined by law, revenue accounts are structured by source (federal, state and local) and specific appropriation. Expenditures are categorized using fund, account (type of goods or services obtained as a result of a specific expenditure), and function. Function classifications indicate the overall purpose or objective of an expenditure. Functions are group related activities aimed at accomplishing a major service or regulatory responsibility.

Governmental Funds

� 2!�!"+8� $�3�the primary operating fund ofthe District.

� �-!%4+8��!7!�$!� $�3 is used to accountfor and report the proceeds of specificrevenue sources for specified purposesother than debt service or capital projects.Includes Food Services and Other Federal,State and Local Grant Programs.

� !. ��!"74%!� $�3 is used to account for andreport financial resources for principal andinterest.

� �+-4 +8��"�B!% 6� $�3 is used to account forand report financial resources for capitaloutlays, including the acquisition orconstruction of capital facilities and othercapital assets

Proprietary Funds � �� !"�+8��!"74%!� $�3 - The District has two internal service funds: a health self-insurance fund

and a self-insurance fund for costs related to workers compensation, general and auto liability.Charges to operating funds are recorded as revenue in internal service funds and the proceedsare used to fund claims. To avoid double counting transactions, internal service fund informationis provided but not included in the tabulation of the total District budget.

$0

$200,000,000

$400,000,000

$600,000,000

$800,000,000

$1,000,000,000

$1,200,000,000

$1,400,000,000

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GeneralFund

SpecialRev -Food(410)

SpecialRev -Other(420)

DebtService(200)

CapitalProjects

(300)

2015-2016 to 2016-2017

2015-2016 2016-2017


15

Budget Highlights

� FY 17 Strategic Plan Budget Initiatives:

o Increased the Title allocation to schools $5.5 million by reducing central administration costs while, atthe same time, lowering the principal supervisor ratio in line with best practice to provide increasedsupport to principals. (Strategic Theme 1: Effective and relevant instruction to meet the needs of allstudents; Strategic Theme 2: Positive and Supportive School Climate; and Strategic Theme 3: TalentDevelopment.)

o Added 49 dual-language English for Speakers of Other Languages (ESOL) teachers totaling $3.25 millionby changing the non-instructional ESOL staff allocation for Community Language Facilitators (CLF) andthe elementary school allocation. (Strategic Theme 1: Effective and relevant instruction to meet theneeds of all students.)

o Reduced extended day provision to 30 minutes in line with state mandate - The District has beenproviding 30 minutes beyond the state mandate. This change frees up $4.5 million to fund strategicinitiatives including the expansion of the AVID College Readiness Program (Strategic Theme 1: Effectiveand relevant instruction to meet the needs of all students.) and helps to establish a reserve foremployee salary considerations (Strategic Theme 4: High-Performance Culture.)

GENERAL SPECIAL REV SPECIAL REV DEBT CAPITAL TOTALREVENUES FUND OTHER FOOD SERVICE SERVICE PROJECTS ALL FUNDSFederal 3,807$ 111,131$ 73,692$ 3,259$ - 191,889$ State Sources 513,081 412 1,060 2,869 11,451$ 528,873 Local Sources 1,021,614 1,020 15,806 - 307,568 1,346,008 TOTAL SOURCES 1,538,502$ 112,563$ 90,558$ 6,128$ 319,019$ 2,066,770$ Transfers In 93,600 - - 155,321 84 249,005Other Financing - - - - 16 16Nonrevenue Sources: - - - - - -Fund Balances - July 1, 2016 127,250 37 27,953 124,294 111,171 390,705 TOTAL REVENUE, TRANSFERS & FUND BALANCES 1,759,352 112,600 118,511 285,743 430,290 2,706,496 Less Transfers - - - - - (249,005)TOTAL REVENUE & FUND BALANCES 1,759,352$ 112,600$ 118,511$ 285,743$ 430,290$ 2,457,491$

TOTAL APPROPRIATIONS 1,707,268$ 112,601$ 90,557$ 161,711$ 181,369$ 2,253,506$ Transfers Out 84 - - - 248,921 249,005Fund Balances - June 30, 2017 52,000 - 27,953 124,032 - 203,985TOTAL APPROPRIATIONS, TRANSFERS & FUND BALANCES 1,759,352 112,601 118,510 285,743 430,290 2,706,496 Less Transfers - - - - - (249,005)TOTAL 2016-2017 BUDGET 1,759,352$ 112,601$ 118,510$ 285,743$ 430,290$ 2,457,491$

Amended 2015-2016 Budget 1,718,052$ 139,869$ 111,715$ 328,682$ 390,099$ 2,688,417$ Less Transfers - - - - - (258,742) TOTAL 2015-2016 BUDGET 1,718,052$ 139,869$ 111,715$ 328,682$ 390,099$ 2,429,675$

$ Increase/(Decrease) 41,300$ (27,268)$ 6,795$ (42,939)$ 40,191$ 27,816$ % Increase/(Decrease) 2.40% (19.5%) 6.08% (13.06%) 10.30% 1.14%

2016-2017 Budget Summary (in thousands)

2015-2016 Budget Summary (in thousands)


16

o Centralized the purchase of adaptive diagnostics to be used District-wide, freeing up to $1.5 million in elementary school budgets. (Strategic Theme 1: Effective and relevant instruction to meet the needs of all students.)

o Expanded the pre-kindergarten program and added 27 positions totaling $1.7 million (Strategic Theme 1: Effective and relevant instruction to meet the needs of all students).

o Established a salary reserve of $23.3 million. (Strategic Theme 4: High-Performance Culture.) � The millage rate of 7.0700 generates $1.212 billion (96%) � School taxable value increased 8.1%, compared to a 10.1% increase in the prior year. � The millage rate is less than the FY 16 (Tax Year 2015) adopted millage rate of 7.5120 but is 0.74%

greater than the rolled back millage rate. The rolled back millage rate is the millage rate that would have generated the same amount of tax revenue as in the prior tax year.

� The impact of an average homeowner: A homeowner with a home with an assessed value of $225,000 and $25,000 homestead exemption will pay $88.40 less in property taxes, assuming no increase in assessed value and $40.67 less, assuming a 3% increase in assessed value.

� As a property rich county, Palm Beach County property taxpayers are funding 66% of the district’s education costs in FY 2017.

� Florida Power and Light, Florida’s largest electric utility provider is requesting a 16.3% rate increase effective January 1, 2017, if approved. The estimated annual impact to the district is $5.2 million.

� Board contingency (unassigned fund balance) increased $2.0 million to $52.0 million to comply with Board Policy 2.55 which requires a reserve of 3% of total general fund appropriations.

2!�!"+8� $�3� General Fund budget is $1.759 billion an increase of $41.3 million or 2.4% primarily due to modest increase in FEFP of 1.81%, including voted millage, and projected growth in enrollment.

$1,718,052,198 $1,759,351,480

$- $200,000,000 $400,000,000 $600,000,000 $800,000,000

$1,000,000,000 $1,200,000,000 $1,400,000,000 $1,600,000,000 $1,800,000,000 $2,000,000,000

2015-2016 2016-2017

General Fund


17

Revenue � Florida Education Finance Program

(FEFP) increased $34.9 million or 1.66%. In addition, the District’s 0.25 millage property tax levy for operations approved by the voters in 2014 through FY19, is projected to generate $42.9 million in revenue an increase of $3.2 million. The revenue is designated for art, music, physical education instruction, choice programs, and career academies.

� Beginning fund balance increased $10.1 million due to higher than anticipated vacancy rate, less than expected charter school enrollment and terminal leave payout.

� Increases in revenue were offset by a decrease in miscellaneous local revenue sources the most significant a non-recurring one-time payment of $1.5 million received in FY 16 related to the lease of district spectrum.

� FEFP per unweighted FTE is $7,747, including 0.25 voter approved levy, $1.456 billion divided by 187,935.23 unweighted FTE.

Funding for Florida School Districts provides a description of the state program for financing public schools in Florida and is at http://www.fldoe.org/fefp:

In 1973 the Florida Legislature enacted the Florida Education Finance Program (FEFP) and established the state policy on equalized funding to guarantee to each student in the Florida public education system the availability of programs and services appropriate to his or her educational needs that are substantially equal to those available to any similar student notwithstanding geographic differences and varying local economic factors.

To equalize educational opportunities, 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 the student population.

The FEFP is the primary mechanism for funding the operating costs of Florida school districts. There are other sources of funding; however, the FEFP is the foundation for financing Florida’s K-12 educational programs. A key feature of the FEFP is that it bases financial support for education upon the individual student participating in a particular educational program rather than upon the number of teachers or classrooms. FEFP funds are primarily generated by multiplying the number of full-time equivalent (FTE) students in each of the funded education programs by cost factors to obtain weighted FTE students. Weighted FTE students are then multiplied by a base student allocation and by a district cost differential to determine the base funding from state and local FEFP funds. Program cost factors are determined by the Florida Legislature and represent relative cost differences among the FEFP programs. In addition to the base funding allocation, two major allocations within the FEFP are the Supplemental Academic Instruction Allocation and Exceptional Student Education (ESE) Guaranteed Allocation.

Federal Sources

<1%

State Sources29%

Local Sources58%

Transfer from Capital

5%

Fund Balance7%

FY 2017 Proposed Revenue


18

State support for school district funding is provided primarily by legislative appropriations, with the predominant source being sales tax. Most of the state support is distributed under the provisions of the FEFP.

Local support is derived primarily from property taxes. The Legislature sets an amount for required local effort each year. Each district’s share is determined by a statutory procedure initiated by certification of property tax valuations by the Department of Revenue. The Commissioner of Education then certifies each district’s millage rate. School Boards may set discretionary tax levies for capital outlay, maintenance, and current operational needs. Qualified electors may authorize additional millage levies for these purposes.

FY16 General Fund revenue increased $41.3 million to $1.759 billion. The majority of the increase is a result of the increase in per student funding through the Florida Education Finance Program (FEFP) approved by the Legislature and Governor. At the state level, FEFP funding for K-12 education increased $802.4 million, compared to FY16. District total funding increased $38.1 million (including the .25 mill property tax levy). Local property tax revenues are contributing an additional $75.3 million while the state’s contribution to Palm Beach County schools is declining $7.4 million, with the state continuing to take advantage of increasing property values to fund education. Even though funding is increasing, District funds per unweighted full-time equivalent (FTE) of $7,410 is still $216 less than at the start of FY08.

Much of the FEFP revenue is earmarked for specific purposes. Each year, lottery proceeds are allocated to school districts for school recognition and school improvement. School recognition funding remains at $100 per student for FY17 and totals $9.3 million. The District was not allocated any discretionary lottery for school improvement; districts are required to allocate up to $5 per student, to be used at the discretion of each school advisory council if allocated. ESE Guarantee is increasing $7.0 million and is a start to help cover the shortfall in state funding for ESE students. Supplemental Academic Instruction is increasing $5.9 million to fund the extended day requirement for the Low 300 Schools. Class-size reduction funds are increasing $2.8 million and are to be used to meet mandated class-size requirements. The remaining categorical funds are relatively consistent with prior year.

In addition to FEFP revenue of $1.456 billion, other sources include federal revenue of $3.0 million from Medicaid, $21.9 million of state funds for adult workforce development and voluntary pre-kindergarten programs, $37.7 million of fee revenue from the after school program, $93.6 million transferred in from capital for maintenance operations, and a beginning fund balance of $127.3 million.


19

Appropriations

� Salary reserve of $23.3 million to provide a competitive compensation for all employees in FY17. � District K-12 appropriations provide $1.112 billion directly to school operations, including instruction, instructional support, instructional materials, and office and custodial staff. � Increase in the employer contribution rate equal to $3.8 million. The state increased the employer contribution rates on several plans resulting in a blended rate increase of 0.4% or $3.8 mil.

� Increase in worker’s compensation rate equal to $3.8 million. The National Council in Compensation Insurance, Inc. (NCCI) estimates that claims in Florida will increase 19.6% as a result of two recent Florida Supreme Court decisions, Castellanos and Westphal. The district has experienced an increase in claims, not to the extent of the NCCI estimates, and will continue to monitor.

� Increase in electricity costs of $5.6 million. Florida Power and Light is proposing a rate increase of 16.3% effective January 1, 2017 with an estimated impact of $7.2 million annually, if approved. In addition, the district is extending the air conditioning schedules by two hours to manage the temperatures and humidity levels and identify mechanical problems more timely resulting in an increase of $2.0 million.

� State prorated holdback of $5.0 million. There will likely be an additional negative adjustment to revenue if actual enrollment statewide is higher than projected, as has occurred the past five years. The prorated hold back to the District has ranged from $2.3 to $6.9 million, including the impact of the increase in property tax values. In anticipation of an additional negative revenue adjustment, the FY17 budget includes a reserve of $5.0 million.

� Increase in pass-through to charter schools of $11.7 million due to the opening of four new charter schools resulting in a projected increase in charter school enrollment of 1,333 students.

� Increase in the board contingency of $2.0 million to $52.0 million to comply with board policy. � Increase in expenditures is offset by a decrease in a non-recurring transfer from the general fund Adult

Education/Workforce program accumulated funds to the capital projects fund of $14.5 million to construct a facility used to expand and improve the Adult Education program.

� Quick Facts: o Average teacher salary is $50,100 plus $16,246 for the District’s share of employee benefits for FRS,

Social Security, health insurance, as well as worker’s compensation and unemployment. o Starting teacher salary is $40,775, plus $14,615 for District’s share of employee fringe benefits. o Approximately 77 cents of each dollar will be spent for salaries and employee benefits, excluding

anticipated year end fund balance. o Total general fund positions - 19,114.7 an increase of 92.1 FTE as compared to FY16.

Salaries & Benefits

71%

Purchased Services

15%

Energy2%

Materials & Supplies

7%

Capital<1%

Other1%

Fund Balance & Transfers

3%

FY 2017 Proposed Appropriations


20

o Average cost per pupil is $7,876. All K-12 related costs of $1.309 billion excluding capital maintenance transfer and anticipated fund balance, divided by 166,197 unweighted FTE. Including capital maintenance transfer average per pupil cost is $8,421.

o Average cost per pupil transported is $1,262 compared to a blended state contribution of $469. State shortfall is $793 per student transported (based on projected 53,231.81 funded students transported including an estimated 5,173 charter school students).

�-!%4+8��!7!�$!� $�3�J� ��3��!"74%!�

Special Revenue Fund – Food Service budget is $118.5 million an increase of $6.8 million or 6.1%, due to anticipated growth in the program. Increase in collections is expected to be offset by a corresponding increase in food and staff costs. The number of meals served has increased 4.6 million or 16.8%, from 27.4 million in FY 13 to a projected 32.0 million in FY 17. The number of staff has increased 23.0% over the same time period from 901.3 to 1,108.7 FTE.

Program highlights: � Began a District-wide free breakfast program in FY 13 and have been focusing on additional marketing

for this program each year. � Continue to expand the Fresh Fruits and Vegetable Program in schools. � Started the After School Meal Program (Supper) in FY 15 and have continued to expand the program

over the past two years. � Expanded services to our Charter Schools and now service 33 charter schools. � Implemented the extended day snack program in the extended day schools � Developed a ReThink campaign and are now rolling out one High School Re-engineering school per

year and are beginning Elementary School Reimagination and our Middle School Revitalization program

� Due to change in legislation the district is now responsible for ensuring each school has a Healthy School Team and they meet the guidelines which is overseen by Food Service department.

� Support garden initiatives in the schools and have a staff member overseeing this program � Expanded our nutrition education program to schools. � Implemented Reimbursable Meal Vending Machines � Transitioned fleet maintenance to School Food Service for our 100 vehicles � Focused on hiring staff in schools as opposed to utilizing temporary services, which will continue

throughout FY 17. � �

$111,714,562 $118,510,934

$-

$20,000,000

$40,000,000

$60,000,000

$80,000,000

$100,000,000

$120,000,000

$140,000,000

2015-2016 2016-2017

Special Revenue - Food Service


21

�-!%4+8��!7!�$!� $�3�� :!"� Special Revenue – Other budget is $112.6 million a decrease of $27.3 million of 19.5%. Many grants are awarded after the start of the fiscal year, and as a result, special revenue is expected to continue to grow throughout the year and be consistent with prior years. Special revenue includes two major entitlement grants: Title I ($57.8 million) and IDEA ($40.3 million). !. ��!"74%!� $�3�

Debt Service budget is $285.7 million a decrease of $42.9 million or 13%. During FY 16 a portion of the Series 2011A certificates of participation totaling $63.0 million was advanced refunded and defeased in order to achieve debt service savings. Debt refundings result in an increase in both revenue and appropriations. On October 28, 2015, the district issued certificates of participation (Series 2015C) in the amount of

$63.0 million plus a premium of $8.5 million for a total of $71.5. Excluding the refunding transaction, there is actually an increase in debt service requirements of $28.6 million. The increase is in line with the annual debt service requirements for the certificates of participation ($1.542 billion outstanding), capital outlay bond issues ($13.7 million outstanding) and bus loan ($31.8 million outstanding). Debt service payments are funded through a $155.3 million transfer from capital to the debt service fund.

At the time the certificates of participation debt was incurred, the District was experiencing tremendous student growth and new schools were needed to reduce crowding as well as additional classrooms to comply with class size requirements. At the same time, older schools needed replacement and updating to provide equitable facilities to all students. The District’s building program was needed to provide adequate facilities for students, and the debt incurred was utilized to fund the building program. The capital outlay bond issues were issued in FY 11 and were used to covered walkways (state mandate), HVAC, and part of the roof at two elementary schools. The district entered into four bus and equipment loans since FY 14 that have been used to purchase 275 buses, equipment and HVAC for 18 facilities.

Florida State Board of Education Administrative Rule 6A-1037(2) establishes a limit on bonded indebtedness for school districts. The limit is ten percent of current year assessed value of taxable property. Bonded debt includes State Board of Education Bonds and General Obligation Bonds. General Obligation Bonds may be issued only with voter approval and must be spent on projects included on the bond resolution at the time the bonds are approved. The District's bonding capacity for FY2017 is $17.9 billion. The District does not currently have general obligation bond debt.

$139,869,239

$112,601,316

$-

$20,000,000

$40,000,000

$60,000,000

$80,000,000

$100,000,000

$120,000,000

$140,000,000

$160,000,000

2015-2016 2016-2017

Special Revenue - Other

$328,682,475 $285,743,340

$-

$50,000,000

$100,000,000

$150,000,000

$200,000,000

$250,000,000

$300,000,000

$350,000,000

2015-2016 2016-2017

Debt Service


22

Debt service for Lease Purchase Agreements may not exceed seventy-five percent of capital millage proceeds levied by the School Board. The revenues received from the issuance of Certificates of Participation (COPs) are used for the purchase or construction of educational facilities, sites, and equipment under a lease purchase agreement entered into by the School Board. Approximate additional COPs Borrowing capacity is $592.5 million. �+-4 +8��"�B!% 6� $�3� Capital Projects budget is $430.3 million an increase of $40.2 million or 10.3%. The District owns and maintains 29,588,732 square feet of buildings and $5.5 billion in assets. The average age of District facilities is 19 years. There are approximately 24 schools and facilities that have buildings 50 or more years old and approximately 76 schools and facilities with buildings 20-49 years old. Many of these facilities have reached, and in some cases, exceeded, their life expectancies. Still other schools are in need of costly capital improvements, such as water intrusion mitigation projects, lighting and fire alarm system upgrades. The increase in the Capital Project budget is primarily due to the district’s portion of a proposed penny infrastructure sales surtax if the referendum is approved by the voters in November 2016. With the severe decline in capital funding, monies available for maintenance, technology, bus replacement, and other non-construction projects have not been sufficient to maintain scheduled replacement cycles for building infrastructure, security, technology and buses. The district is participating in a penny infrastructure sales tax shared with the County. This will allow residents and visitors to Palm Beach County to share in supporting the District’s infrastructure needs and will avoid increasing the millage already assessed to property owners. During the Great Recession that began in 2008, the Florida Legislature reduced the taxing authority of the School Board. The capital millage levy was reduced from 2.0 mils to 1.75 mils in 2009 and then further reduced to 1.5 mils in 2010. Coupled with the decline in property values brought on by the recession, the result was lost revenue totaling $865 million over the last eight years. In addition to allowable capital millage assessments, the State Legislature also reduced Public Education Capital Outlay (PECO) funding to school districts during the recession, which assists with the maintenance and repair of school buildings. The Legislature also shifted PECO funding away from district schools to charter schools. In FY2008, the PECO allocation was $17.0 million for District run schools and $2.7 million for charter schools. From FY2012 through FY2014, District-run schools received no PECO funding, while charter school funding was maintained at pre-recession levels. For FY 2016, the allocation is $2.7 million for District-run schools and $5.5 million for charter schools. To cope with the reduction in capital funding, the District has utilized reserves, postponed projects and improved efficiency in all operations. Currently, the District is in the process of replacing air conditioning units at eighteen of our facilities, negotiating a low price on the units, which included installation and maintenance, and financing the project over five years at an interest rate of 1.4%. The cost of the

$390,099,290 $430,289,947

$- $50,000,000

$100,000,000 $150,000,000 $200,000,000 $250,000,000 $300,000,000 $350,000,000 $400,000,000 $450,000,000 $500,000,000

2015-2016 2016-2017

Capital Projects


23

improvement, plus interest, is less than the projected cost of doing the projects over 5 years, as originally planned. Additionally, we have installed energy management systems at most of our facilities, allowing us to reduce energy costs throughout the District. Greater efficiency has reduced costs and we have used our capital reserves to complete the basic maintenance on our buildings. However, we can no longer postpone the replacement of systems within our buildings and need additional resources. With the severe decline in capital funding, monies available for maintenance, technology, bus replacement, and other non-construction projects have not been sufficient to maintain scheduled replacement cycles for building infrastructure, security, technology and buses. The majority of proceeds from a sales surtax will be allocated to complete deferred building maintenance needs. A Facility Condition Assessment (FCA) has recently been performed using in-house resources. All schools and facilities were assessed using a combination of work order history, the personal knowledge of school personnel and Facility Management Coordinators, and field verification visits. The FCA identifies specific needs at each facility based on age, physical condition, and school staff input.

The project list also includes technology and security enhancements that will benefit all schools across the District. Funds for technology will be deployed to upgrade the infrastructure needed to keep pace with the growing demand for access, connection speeds and cyber security, as well as enhance the technology available in the classroom. Restoration of a regular bus replacement schedule is another planned use of the sales tax proceeds. �� !"�+8� �!"74%!� $�3 budget is $271.2 million an increase of $1.1 million or 0.4%. Premiums remain unchanged in the Health Fund this year. Enrollment is expected to remain relatively steady. Employee health premiums have not increased in over 4 years. Increase in worker’s compensation district paid fringe benefit rate equal to an increase of $3.8 million in premiums. The NCCI estimates that claims in Florida will increase 19.6% as a result of two recent Florida Supreme Court decisions, Castellanos and Westphal. The district has experienced an increase in claims, not to the extent of the NCCI estimates, and will continue to monitor. $�3��+8+�%!� Governmental Accounting Standards Board (GASB) Statement No. 54 categorizes fund balance as either nonspendable or spendable. Nonspendable is defined as the portion of fund balance that includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. District nonspendable items include inventories.

Spendable is defined as a hierarchy of fund balance classifications that is available to be spent based on the element to which the District is bound to observe constraints imposed upon the use of resources:

� Restricted fund balance is constrained by external parties, and constitutional provisions or enabling legislation. District restricted balances includes: Carryover balances as a result of revenue received with constraints from Federal laws, Florida Statute, Florida School Board Rules, local ordinances or contract provisions.

� Committed fund balance can only be used for specific purposes pursuant to constraints imposed by formal action of the School Board. District committed balance includes: Funds committed by the School Board on June 2, 2010 for future purchase and installation of equipment needed to transmit and receive programming for The Education Network (TEN).


24

� Assigned fund balances are amounts that are constrained by the School Board or Superintendent to be used for a specific purpose. Florida Statute 1001.51, Duties and Responsibilities of District School Superintendent, delegates certain financial authority to the Superintendent.

� Unassigned fund balance is the residual classification for the general fund.

Restricted or unrestricted amounts are considered spent when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. Committed amounts would be reduced first, followed by assigned amounts, and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used. The District has not established a stabilization arrangement. Instead, the Board has established policy 2.55, Fund Balance for Contingency to set aside 3% of total annual operating fund appropriations and transfers from the operating fund to cover unanticipated financial needs and to avoid a budget deficit. At the end of the fiscal year, the unassigned general fund balance was $50.0 million or 3.0% of general fund total expenditures. The District does not budget ending fund balances for the General Fund, with the exception of the contingency fund. Aside from the contingency, revenues and beginning fund balance are fully appropriated to expenditure accounts. If appropriations are fully utilized, year end fund balance will be equal to the contingency and reserved funds. However, position vacancies and unspent allocations have averaged from $67-$77 million between FY 2014 and FY 2016.

Special Revenue-Food Service fund balance is budgeted to remain steady in FY 2017, but is expected to decrease in FY 18 through FY 20 due to funding the cafeteria reengineering projects. The resulting ending fund balance maintains a financially sound position. Special Revenue-Other funds are primarily reimbursement grants. As such, most of them have no fund balance remaining at year end. The beginning and ending fund balances shown represent local grants for which the district has received funding at the start of the grant.

The debt service budget begins each year with funding from the prior year to pay the August debt payments.

Capital projects beginning fund balance represents proceeds of prior year funding that has not yet been expended for projects in progress. �

�"�B!% !3 �"�B!% !3 �"�B!% !3 �"�B!% !3 ��(0&* ��(0&H ��(0&1 ��(0&/ ��(0&9 ��(0&I ��(0(0

Nonspendable 9,619 9,016 6,019 5,400 5,400 5,400 5,400 Restricted 28,170 28,105 18,279 16,000 15,500 15,000 14,500 Assigned 29,223 30,011 52,952 54,850 55,850 55,850 55,850 Unassigned (Contingency) 46,500 50,000 50,000 52,000 53,000 55,000 57,000 Total Fund Balance 113,512 117,132 127,250 128,250 129,750 131,250 132,750

General Fund Appropriations 1,548,291 1,602,648 1,668,052 1,707,351 1,761,904 1,808,058 1,874,374

Contingency as % of Appropriations 3.00% 3.12% 3.00% 3.05% 3.01% 3.04% 3.04%

2!�!"+8� $�3��46 �"4%+8�+�3��"�B!% !3� $�3��+8+�%!�?4�� :�$6+�36@


25

�$3�! +"5��84%4!6�

Expenditures are controlled by budgetary systems in accordance with various legal and administrative requirements that govern the District's operations. The budget represents a process through which policy decisions are made, implemented and controlled. The budget is adopted on a basis consistent with GAAP, except for encumbrances. The budgetary process includes encumbrances in the current year budget. The encumbrances are reported as expenditures on the budgetary basis of accounting.

Annual budgets are legally adopted for all funds except the Fiduciary Funds. The budget amounts for revenues and expenditures reflect all amendments to the original budget dated September 9, 2015 the date of the final amendment approved by the Board. Significant dates in the budgeting timetable follow:

1. The Palm Beach County Property Appraiser certifies to the District the taxable value of all nonexempt

District property by July 1 of each year, or the Clerk of the Circuit Court is required to certify an interim tax roll.

2. Within 24 days of tax roll certification, the Board considers and approves for advertising a tentative budget.

3. Within 29 days after tax roll certification, the District advertises the tentative budget and the millage rates therein.

4. A public hearing to adopt the tentative budget and proposed millage rate is held not less than two nor more than five days after the budget is advertised.

5. Within 35 days of tax roll certification, the District notifies the Palm Beach County Property Appraiser of proposed millage rates.

At a final public hearing within 80 days, but not less than 65 days, after tax roll certification, the Board adopts the District budget.

The major functional level is the legal level of budgetary control. Per Board policy, management is authorized to make budget amendments at function level with Board approval. All interim budget amendments between major functional areas within each fund are submitted to the Board for approval. Federal and State grant budget amendments which require State approval prior to processing are also submitted to the Board for approval with monthly amendments.

Unreserved appropriations are cancelled at the end of the fiscal year. However, encumbered appropriations for funds do not lapse at the end of the fiscal year. Restricted, committed and assigned fund balances at June 30, 2016 for funds under budgetary control have been re-appropriated for the fiscal year 2017 operating budget within the appropriate fund. Programs restricted for carryover include all State categorical grants required to be expended on specific programs and District approved carryover programs.

Encumbrances Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of funds are recorded to reserve a portion of an applicable appropriation, is utilized for budgetary control purposes. Encumbrances are not the equivalent of expenditures, and accordingly, amounts assigned for encumbrances at the governmental fund level indicate that portion of the fund balance segregated for expenditure upon vendor performance. ��


26

�$3�! ��"�%!66�+�3��4#!84�!� Florida Statutes and public law govern the financial operations of all Florida public education institutions. An annual budget for each fiscal year beginning July 1 is prepared by the Superintendent and designated staff for the School Board. The budget is advertised and presented at two public hearings, then adopted by the Board and submitted to the Department of Education. The annual budget process starts in December, with the projection of student enrollment by each school district. The State Legislature formulates the budget based on enrollment projections, available funding and legislative priorities. Resources are allocated to the individual school districts based on the funding formulas and projected enrollment. The Superintendent submits to the Board a balanced annual budget prepared in accordance with the timelines set forth in Florida Statutes. The annual budget directs resources to accomplish the School District goals. The Palm Beach County School District appropriation budget is a detailed operating plan through which the Board’s mission and goals are implemented.

The FY17 budget process began shortly after adoption of the FY16 budget in September. The School Board Members and the Superintendent developed District priorities. The Budget Advisory Committee, consisting of Board member appointed private citizens, reviews the District’s proposed budget allocation. Input was also received from a Principal Budget Review Committee and public input.

Budget workshops were held with the Board during budget development, keeping them apprised of changes in resources available and resource allocation options. At the conclusion of the budget development process, the tentative and final budget adoption public hearings were held in July and September, respectively. The final budget was adopted at the first public hearing in September.


27

Budget Calendar

Date Event ActivityFriday,

10/23/2015Budget Advisory Committee Meeting FY17 Budget Development, Education Resource Strategies (ERS)

Wednesday,12/9/2015

Budget Workshop FY17 Budget Outlook, Proposed Policy Changes, Overview of the Statutory Budget Requirements

Thursday,2/25/2016

Budget Advisory Committee Meeting Findings from Financial and Equity Analyses (ERS), and FY17 Budget Update

Wednesday,3/2/2016

Budget Workshop FY17 Budget Development

Friday,4/1/2016

Budget Advisory Committee Meeting Findings from Strategic School Design (ERS), and FY17 Budget Update

Wednesday,5/4/2016

Budget Workshop FY17 Budget Update

Friday,7/1/2016

Property Appraiser certifies Roll. July 1 or date of certification, whichever is later.

Monday,7/18/2016

Receive from the Department ofEducation Required Local Effort.

Not later than 7/19/16, the Commissioner of Education shall certify the Required Local Effort.

Tuesday,7/19/2016

Budget Advisory Committee Meeting Findings from Human Capital and Wrap-Up (ERS), and FY17 Budget Update (no quorum)

Wednesday,7/20/2016


Wednesday,7/20/2016

Board approval for advertisingWithin 24 days of the Certificationof Value.

Superintendent presents tentative2015-16 budget and tentative facilities work plan to the School Board.

Superintendent submits tentative district facilities work plan and district budget to the School Board. School Board shall adopt Tentative Budget and shall approve Tentative Budget for Advertising. School Board authorizes Superintendent to adjust the millage and the budget advertisements based upon Department of Education information.The School Board may order adjustment to the tentative budget, but takes no official action.

Friday,7/22/2016

Newspaper advertisementWithin 29 days of the Certificationof Value

Advertising summary of tentative budget including proposed millage rates. Notice of public hearing.

Wednesday,7/27/16*

5:05 p.m.

Public HearingNot less than 2 nor more than5 days after advertising.

The School Board holds public hearing tentative budget and proposed millage rates.

Friday,8/12/2016

Budget Advisory Committee Meeting Budget Advisory Committee formally approved moving the Superintendent’s Proposed FY 2017 Budget forward to the Board for adoption.

Wednesday,8/17/2016

Budget Workshop FY 2017 Capital Plan including Five Year Capital Plan and Budget Advisory Committee Report to the Board.

Wednesday,9/7/2016*5:05 p.m.

Adopt the District Facilities Work Plan and District Budget 65-80 days after Certification of Value.

Hold public hearing to adopt final facilities work plan, final budget and to adopt millage rate. No newspaper advertisement is required

Millage rate cannot exceed the rate tentatively adopted on D + 35 (7/29/15) unless each taxpayer is sent a personal notice of change under the new rates. Such notice is prepared by the property Appraiser at School Board expense and should be mailed no more than 15 days nor less than 10 days prior to any hearing.

Thursday,9/8/2016

Submit Budget to Department of Education

Submit Budget to Department of Education within 3 business days after adoption (Florida State Board of Education - Administrative Rules 6A-1.0071(1)).

Thursday,9/8/2016

Within 101 days of Certification of Value.

Notify Property Appraiser, Tax Collector and Department of Revenue of adopted millage rate within 3 days after the adoption of the resolution.


28

��2�� A three-year forecast has been prepared for all funds for the years 2018 through 2020. It is based on a combination of historical experience and knowledge of current state legislative initiatives and economic forecasts.

Revenue, Expenditures, and Fund BalancesFY 2017 to FY 2020 - All Funds

PROPOSED Forecasted Forecasted ForecastedFY 2017 Budget FY 2018 Budget FY 2019 Budget FY 2020 Budget

REVENUEFederal 191,889,288$ 193,189,793$ 194,693,110$ 196,226,493$ State Sources 528,873,186 532,570,184 540,082,887 555,285,733Local Sources 1,346,007,666 1,496,170,259 1,540,535,562 1,595,002,652 TOTAL SOURCES 2,066,770,141$ 2,221,930,236$ 2,275,311,559$ 2,346,514,878$ Transfers In 249,005,036 250,758,638 250,659,038 269,780,038 Other Financing 16,453 32,698,910 61,685,658 78,958,370 Fund Balances, Beginning 390,705,386 280,236,235 281,382,646 285,586,394 TOTAL REVENUE,TRANSFERS & BALANCES 2,706,497,016 2,785,624,019 2,869,038,901 2,980,839,680

Less Transfers (249,005,036) (250,858,638) (250,759,038) (269,880,038)

TOTAL REVENUE & BALANCES 2,457,491,980$ 2,534,765,381$ 2,618,279,863$ 2,710,959,642$

EXPENDITURESSalaries 1,029,342,974$ 1,052,817,151$ 1,074,902,212$ 1,100,439,936$ Employee Benefits 343,215,668 351,974,207 359,310,711 370,320,573Purchased Services 113,959,151 115,735,765 116,639,018 117,551,305Charter School Pass-Through 165,644,660 182,066,755 196,226,142 211,091,741Energy Services 45,628,085 48,657,404 49,114,390 49,575,945Materials and Supplies 180,901,006 183,001,500 185,583,993 200,512,299Capital Outlay 191,027,670 216,817,914 251,074,374 267,127,066Other 183,786,809 179,062,319 176,092,909 166,174,574TOTAL EXPENDITURES 2,253,506,024$ 2,330,133,015$ 2,408,943,748$ 2,482,793,440$ Transfers Out 249,005,036 250,858,638 250,759,038 269,880,038 Fund Balances, Ending 203,985,956 204,632,367 209,336,115 228,166,202 TOTAL EXPENDITURESTRANSFERS & BALANCES 2,706,497,016 2,785,624,019 2,869,038,901 2,980,839,680

Less Transfers (249,005,036) (250,858,638) (250,759,038) (269,880,038)

TOTAL EXPENDITURES & BALANCES 2,457,491,980$ 2,534,765,381$ 2,618,279,863$ 2,710,959,642$

By Account


29

General Fund The FEFP is the primary mechanism for funding the operating costs of Florida school districts. There are other sources of funding; however, the FEFP is the foundation for financing Florida’s K-12 educational programs. A key feature of the FEFP is that it bases financial support for education upon the individual student participating in a particular educational program. Highlights:

� Enrollment is projected to increase 7,230 students over the next three years. � FEFP is projected to increase 2% each year representing $1.094 billion in FY 18 to $1.167 billion in

FY 20 � Transfers from Capital Projects increases $3.4 million from FY17 to FY18 due to increase in

projected charter school capital outlay pass-through and $15.0 million from FY19 to FY20 for facility maintenance projects which is included in materials and supplies and purchased services.

� Salary increase of 2% in line with projected state funding plus increase staff due to projected student growth in district schools of 755 ($2.5 million) in FY18, 632 ($2.2 million) in FY19.

� Electricity - $2.6 mil increase in FY18 to recognize full year of proposed 16.3% rate increase. If approved rate increase will be effective January 1, 2017.

� Pass-through to charter schools based on District demographer annual enrollment forecasts representing $182.1 million in FY 18 to $211.1 million in FY 20.

� Increased Board Contingency to remain in compliance with Board policy 2.55, from $53.0 million in FY 18 to $57.0 million in FY 20.

� Future consideration FY19 science $4.0 million, FY20 math $5.0 million and FY21 $10.0 million literacy textbook adoptions contingent on the instructional materials allocation.

� Inflation rate of 1% for other categories, three year average of CPI Annual South Urban http://www.bls.gov/regions/mid-atlantic/data/consumerpriceindexhistorical_south_table.htm

Capital Projects Fund Refer to the 5-Year Capital Plan for a complete list of revenues and projects. The majority of the forecast is allocated to complete deferred building maintenance needs. A Facility Condition Assessment (FCA) has recently been performed using in-house resources. All schools and facilities were assessed using a combination of work order history, the personal knowledge of school personnel and Facility Management Coordinators, and field verification visits. The FCA identifies specific needs at each facility based on age, physical condition, and school staff input. The project list also includes technology and security enhancements that will benefit all schools across the District. Funds for technology will be deployed to upgrade the infrastructure needed to keep pace with the growing demand for access, connection speeds and cyber security, as well as enhance the technology available in the classroom. Restoration of a regular bus replacement schedule is another planned use of the sales tax proceeds. Debt Service Fund Certificates of participation debt was incurred to build and update schools to reduce crowding as well as additional classrooms to comply with class size requirements. The District’s building program was needed to provide adequate facilities for students, and the debt incurred was utilized to fund the building program. The capital outlay bond issues were issued in FY 11 and were used for covered walkways (state mandate), HVAC, and part of the roof at two elementary schools.


30

The district entered into four bus and equipment loans since FY 14 that have been used to purchase 277 buses, equipment and HVAC for 18 facilities. The forecast includes two certificate of participation issues in FY 19 and FY 20 for new schools and modernizations. Special Revenue Funds Expect Food Service federal reimbursement to increase at a rate of 2% a year. USDA Economic research service 20-year historical average all food CPI index is 2.6%. Forecast for FY 17 ranges from 1.5 to 2.5 %, applied 2% escalator to food costs each year. Fund balance has accumulated over the past several years. The district intends to use the accumulated funds on cafeteria reengineering projects, reducing fund balance by $11.1 million to $16.9 million in FY 20. The resulting ending fund balance maintains a financially sound position. Other federal grant funds are expected to be consistent with prior years. Budget will grow throughout the year as awards are received.


31

��

��

��Enrollment Forecasting Methodology Enrollment forecasting requires analysis of multiple factors including, but not limited to: birth trends, historical enrollment trends, demographic composition of neighborhoods, current and planned new residential developments, local and regional housing trends. Additional factors impacting school populations include: the School District’s Choice options, which include Career academies, Magnet/Choice programs, Charter schools, No Child Left Behind (NCLB) transfers, McKay Scholarship transfers, English Speakers of Other Languages (ESOL) clusters, and Exceptional Student Education (ESE) assignments including gifted centers and reassignments. Grade level retention guidelines and provisions of the Pupil Progress Plan also impact overall enrollment by grade level (elementary, middle and high).

The District demographer annually prepares and updates enrollment forecasts for each of the District schools. The updates are prepared utilizing October FTE enrollment data. A cohort-survival model is employed to generate annual forecasts. This method is a widely applied forecasting model for projecting student enrollment, which has proven to be accurate. The model “ages” students ahead through grade levels. A survival ratio is typically calculated based upon a three-year enrollment history.

Data from the Florida Department of Education, Palm Beach County, local governments and the University of Florida’s Bureau of Economic Business Research population projections are referenced throughout the development of student enrollment projections. These independent forecasts serve as a test of reasonableness for the aggregate target enrollment numbers. To the extent feasible, target numbers derived from these other forecasts are reconciled with target enrollments generated by the aggregate cohort survival model.


32

Recognizing the uncertainty that surrounds long-term forecasts and to a lesser extent, near horizon projections, the District reviews the enrollment projections annually for adjustments. Demographic shifts are expected in high growth counties like Palm Beach and annual changes in school programs can also generate near-term facility needs. Staff works closely with school principals and local government planners to encourage an on-going exchange of information, which fosters proactive planning rather than reactive problem solving. ��Highlights Total public school K-12 enrollment is projected to increase by 13,264 students over the five-year time frame. Enrollment increases are forecast at the elementary, middle, and high school levels with gains of 4,732 students, 4,368 students, and 4,164 students respectively.

Projected total K-12 grade enrollment in SY2020-21 is 200,739 students; this compares to 187,475 students in SY2015-16, the current school year. Projected annual enrollment growth between now and August 2020 is estimated to average 2,653 K-12 students per year. This forecast annual increase is less than the average annual growth the district experienced between 1985 and 2004, which was about 4,500 students per year. During the economic recessionary period of 2007-2011, the district averaged a net decrease of 114 students per year. During the past five school years, 2012-2016, the district has experienced an average enrollment increase of 2,962 students per year.

Annual enrollment growth by level is predicted at 946 students per year for elementary school enrollment; 874 students per year for middle school enrollment; and 833 students per year at high school. K-12 enrollment in traditional district schools is forecast to increase by 6,127 students during the next five-years. K-5 enrollment in the 109 district elementary schools is predicted to increase by 1,837 students; enrollment in the 34 district middle schools is estimated to increase by 730 students; and enrollment in the 24 district high schools is forecast to grow by 3,560 students. Total K-12 charter school enrollment is predicted to grow by 6,693 students by FY2021. K-5 charter enrollment is estimated to grow by 2,733 students; charter middle school enrollment by 3,447 students; and charter high school enrollment by 513 students. Total charter enrollment for FY2021 is estimated at over 27,000 students or 14% of total projected K-12 enrollment. Lower births in years 2008-09 to 2010-11 are projected to impact elementary enrollment in FY2017 and FY2018. Kindergarten enrollment in FY2016 was 122 students less than FY2015 while enrollment in FY2015 was 329 students less than FY2014; this trend can be expected through FY2018. However, births entering school in August 2018 are estimated as 1,800 higher than births that will enter school in August 2017. New residential construction continues to gain momentum in Palm Beach County. There are over 40 active or planned residential projects with more than 200 residential units. The five largest approved or planned developments are:

• Westlake (F.K.A. Minto West) – 4,546 units (approved – first homes estimated in 2017) • Indian Trails Grove – 3,943 units (not approved)


33

• Avenir – 3,250 units (approved) • Arden (F.K.A. Highland Dunes) – 2,000 units (approved – first homes estimated in mid/late

2016) • Alton – 1,650 units (approved – first homes estimated in mid/late 2016)

��K��

Each school board participating in the state allocation of funds for the current operation of schools must levy the millage set for its required local effort from property taxes. Each district’s share of the state total required local effort is determined by a statutory procedure that is initiated by certification of the property tax valuations of each district by the Florida Department of Revenue. This certification occurs no later than two working days prior to July 19. No later than July 19, the Florida Commissioner of Education (the Commissioner) certifies each district’s required local effort millage rate. These rates are primarily determined by dividing the dollar amount of required local effort by 96 percent of the aggregated taxable value for school purposes of all districts.

Certifications vary due to the use of assessment ratios designed to equalize the effect on the FEFP of differing levels of property appraisal in the counties. Millage rates are also adjusted because required local effort may not exceed 90 percent of a district’s total FEFP entitlement.

In accordance with section 1011.62(4)(e), F.S., the Florida Department of Education is required to calculate the Prior Period Funding Adjustment Millage (PPFAM), which is levied by a school district if, in a prior year, the full amount of required local effort funds were not collected due to changes in property values, or if a prior year’s final taxable value has not been certified for the 2015 tax levy. The Commissioner calculates the amount of the unrealized required local effort funds from the prior period and the millage required to generate that amount. This levy is in addition to the required local effort millage certified by the Commissioner, but does not affect the calculation of the current year’s required local effort. The funds generated by this levy are not included in the district’s FEFP allocation.

School boards may set discretionary tax levies for current operating millage up to 0.748 mills and for capital outlay and maintenance millage up to 1.5 mills. Sections 1011.71(9) and 1011.73(2), F.S., provide for an additional levy, not to exceed four years, for operational purposes to be authorized by the electorate through a local referendum or in conjunction with a general election.


34

Total millage assessed by the District is decreasing from 7.512 mills for FY16 to 7.070 mills for FY17. Of the 7.070 mills, 4.572 is Required Local Effort (RLE) set by the State, in order to participate in the Florida Education Finance Program (FEFP) and receive $500.9 million of state funding for K-12 operations. The portion controlled by the School Board remains the same at 2.498 mills, and includes the maximum 1.5 mills for capital improvement and 0.748 discretionary mills, as well as 0.25 mills approved by voters in November 2014. The proposed 7.070 tax rate is 0.74% greater than the rolled-back rate, which is the rate that would generate the same dollar amount of revenue as FY16.

Property values continue to improve from the FY12 low of $132.2 billion, growing by 8.1% in Palm Beach County to $178.6 billion for FY17.

�+E��!+"L

�� +8��+8#��!+%:��$� 52"�66��+E+.8!��+8$!�LLM��%"!+6!�4��"�-!" 5��+8$!6 4.2% 8.3% 10.1% 8.1%

�488+�! �488+�! �488+�! �488+�! �488+�!Required Local Effort (RLE)**** 5.257 5.076 5.084 5.003 4.563 Prior Period RLE Adjustment**** 0.023 0.012 0.012 0.011 0.009 Discretionary Operating**** 0.702 0.727 0.748 0.748 0.748 Local Capital Improvement 1.500 1.500 1.500 1.500 1.500 Discretionary Capital Improvmt**** 0.046 0.021 0.000 - Additional Operating (voted)**** 0.250 0.250 0.250 0.250 0.250 �� +8��488+�!�N��+E��88!% 4��6 7.778 7.586 7.594 7.512 7.070

��%"!+6!?!%"!+6!@ (0.192) 0.008 (0.082) $96,995 (0.442) -2.5% 0.1% -1.1% -5.9%

�#-+% ��2!�!"+8� $�32!�!"+8� $�3�� (0&) ��(0&* ��(0&H ��(0&1� + !� $�36 $413,103 $472,995 $464,477�%+8� $�36LLLL 795,918 878,139 953,407

$1,209,021 $1,351,134 $1,417,884

6.01% 2.17% 3.32%6.09% 2.06% 3.18%

*Tax Year is the year prior to the fiscal year, for example Tax Year 2016 is FY 2017

** Gross Taxable Value as of budget adoption.

*** Based on 96% collectability of Palm Beach County's Gross Taxable Value.

**** General Fund Local Funds

�� +8� � ��?4�%8$34��7� !3�#488+�!@

2!�!"+8� $�3��$"%!6M��%"!+6!�4�� -!"��;!4�: !3� ��

�46 �"4%+8��488+�!��+ !6�+�3��+E��88!% 4��6��#-+"!3� �� ?4�� :�$6+�36@

$1,299,609807,342

$492,267 $500,937955,084

1.81%2!�!"+8� $�3��$"%!6�?!E%8$34��7� !3�#488+�!@ 1.66%

��(0&/

$1,456,021

$993,365 $1,009,809 $1,094,287 $1,191,282 $1,212,288

$16,444 $84,478 $21,006

5,875 2,795 0 0 031,929 33,279 36,025 39,646 42,867

191,572 199,672 216,148 237,876 257,204

2,937 1,597 1,729 1,744 1,54389,656 96,775 107,786 118,621 128,259

��88!% 4��6LLL ��88!% 4��6LLL ��88!% 4��6LLL ��88!% 4��6LLL ��88!% 4��6LLL$671,396 $675,691 $732,599 $793,395 $782,415

(0&( (0&) (0&* (0&H (0&1

$133,036,113 $138,661,345 $150,103,001 $165,191,584 $178,613,927


35

��

The School District is the largest employer in Palm Beach County, with approximately 22,000 employees. The District employs more than 12,000 teachers. In November of 2002, the state constitution was amended to mandate reduction of class sizes in public schools. There is flexibility in measuring class size compliance at the school wide average for public schools of choice, charter schools, and innovation schools of technology Class size restrictions apply to core course subject areas (e.g. English, mathematics, science, social science, and foreign language) and not to extracurricular instruction. Because of the State Class Size mandate, the increase in student membership has a direct impact to changes in instructional personnel. Due to the projected growth in enrollment, 106 teachers and aides were added to the budget. Expansion of Pre-kindergarten is a key strategic imitative included in phase I of the strategic plan, supporting Strategic Theme 1: Effective and relevant instruction to meet the needs of all students. The Prekindergarten program expanded and added 27 positions in this budget, in addition to the 106 instructional positions added for K-12 students, an increase of 10% over the prior year. Over the past five years the district has added 763 FTE. Transportation increased 149 FTE or 15.1%, bus drivers, bus aides, and support staff were added to meet the needs growing demands of the department. Food Service increased 207.4 FTE or 23.0%. The number of meals served has increased 4.6 million or 16.8%, over the same time period and they have focused on hiring staff in schools as opposed to utilizing temporary services, which will continue throughout FY 17. Pre-kindergarten has increased 84.4 FTE or 41.8% which is consistent with the district’s effort to continue to expand and grow pre-kindergarten to ensure academic proficiency of all student through grade 2.

� + !��8+66��4>!��!D$4"!#!� 6'�

Elementary (K-3) 18 Elementary (4-5) 22 Middle (6-8) 22 High (9-12) 25

�� M��,�� +8 �� MInstruction 12,891.7 58.9% 349.0 2.8%Instructional Support Services 2,149.8 9.8% (83.9) -3.8%Maintenance & Operation of Plant 1,897.9 8.7% 5.9 0.3%School Administration 1,390.4 6.4% 28.4 2.1%Transportation 1,135.8 5.2% 149.0 15.1%Food Service 1,108.7 5.1% 207.4 23.0%Central Support and Administration 707.9 3.2% 10.2 1.5%Non K-12 - Adult Ed, Community School, Afterschool 322.5 1.5% 13.0 4.2%Non K-12 - Pre-K 286.5 1.3% 84.4 41.8%Total Employees 21,891.2 763.4

�:+��!�4��64 4��6�+6 � 47!��!+"6

��(0&/��--"�7!3��64 4��6


36

��

On July 08, 2016, the Florida Department of Education (FDOE) released the FY2016 District and School Grades. Student performance on the Florida Standards Assessments (FSA) provides the foundation for these grades, which are based on a school grading system adopted by the State Board of Education. In FY2015, baseline informational school grades were published that were based primarily on student achievement. As a result, the FY2015 elementary school grades were only based on three achievement components. The FY2016 school grading system is based on the percentage of total points earned on several components including achievement, learning gains for all students and for lowest 25% students, high school graduation rates, and acceleration success in middle and high schools. The FY2016 school grading system includes a new learning gains model. Learning gains were not included in the school grading system in FY 2015. Schools and districts are rated “A” through “F” based on a percentage of points earned. Schools that did not test at least 95% of students received an “I” and have been excluded from the analysis that follows. A review of the FY2016 district and school grades for the School District of Palm Beach County (SDPBC) and seven largest districts (exceeding100,000 students) in Florida reveals the following: School Grades

• For FY2016, SDPBC had a higher percentage of A and B rated elementary, middle and high schools than that of the State or other large urban districts.

• In FY2016, the majority of SDPBC schools were rated “A” or “B” o 56% of elementary schools rated as “A” or “B” o 59% of middle schools rated as “A” or “B” o 58% of high schools rated as “A” or “B”

• For FY2016, SDPBC had a lower percentage of D and F rated elementary and middle schools than that of the State or other large urban districts.

• From FY2015 to FY2016, SDPBC had a larger decrease in the percentage of elementary schools rated D or F than the State or the large urban districts with 21 elementary schools rated D or F improving to a rating of C or higher.

• Each of the SDPBC schools identified for Priority monitoring by FDOE, improved to a C rating, resulting in removal of these schools from State oversight.

District Grades • For FY2016, SDPBC dropped to a “B” rating, however when compared among the seven

largest school districts, demonstrated higher performance in seven of the eleven components including ELA, Math, Science and Social Studies Achievement, ELA and Math Learning Gains, and Graduation Rate.


37

�$#.!"�+�3��!"%!� ��,��%:��8�2"+3!6�,�"�46 "4% ��-!"+ !3��8!#!� +"5��%:��86�4�� :!��+�3� 8�"43+�

�!+" ��

�� +8 ��$� � �!"%!� � ��$� � �!"%!� � ��$� � �!"%!� � ��$� � �!"%!� � ��$� � �!"%!� � �(0&1 SDPBC 35 33.0% 24 22.6% 39 36.8% 6 5.7% 2 1.9% 106

Florida 319 19.3% 385 23.3% 663 40.2% 233 14.1% 51 3.1% 1651 �(0&H SDPBC 43 39.8% 12 11.1% 24 22.2% 21 19.4% 8 7.4% 108

Florida 527 31.5% 300 17.9% 482 28.8% 243 14.5% 119 7.1% 1672 �(0&* SDPBC 50 46.7% 19 17.8% 24 22.4% 12 11.2% 2 1.9% 107

Florida 557 33.5% 271 16.3% 482 29.0% 246 14.8% 101 6.1% 1665 �(0&) SDPBC 44 41.1% 26 24.3% 26 24.3% 9 8.4% 2 1.9% 107

Florida 441 26.5% 470 28.3% 464 27.9% 234 14.1% 54 3.3% 1663 �(0&( SDPBC 62 57.9% 18 16.8% 20 18.7% 7 6.5% 0 0.0% 107

Florida 799 47.8% 416 24.9% 312 18.7% 130 7.8% 13 0.8% 1670 �

�$#.!"�+�3��!"%!� ��,��%:��8�2"+3!6�,�"�46 "4% ��-!"+ !3��4338!��%:��86�4�� :!��+�3� 8�"43+�

��$#.!"�+�3��!"%!� ��,��%:��8�2"+3!6�,�"�46 "4% ��-!"+ !3��4�:��%:��86�4�� :!��+�3� 8�"43+�

�!+" � � � �� +8 Count Percent Count Percent Count Percent Count Percent Count Percent

�(0&1 SDPBC 8 33.3% 6 25.0% 8 33.3% 2 8.3% 0 0% 24 Florida 90 20.6% 103 23.6% 211 48.4% 24 5.5% 8 1.8% 436

�(0&H SDPBC 13 56.5% 4 17.4% 5 21.7% 0 0.0% 1 4.4% 23 Florida 179 42.9% 125 30.0% 94 22.5% 4 1.0% 9 2.2% 417

�(0&* SDPBC 14 63.6% 5 22.7% 2 9.1% 1 4.6% 0 0% 22 Florida 134 33.4% 150 37.4% 95 23.7% 9 2.2% 1 0.3% 401

�(0&) SDPBC 11 45.8% 6 25.0% 6 25.0% 1 4.2% 0 0% 24 Florida 193 49.4% 137 35.0% 57 14.6% 4 1.0% 0 0% 391

�(0&( SDPBC 13 52.0% 5 20.0% 7 28.0% 0 0% 0 0% 25 Florida 183 47.0% 134 34.5% 65 16.7% 7 1.8% 0 0% 389

��

�!+" �� +8 ��$� � �!"%!� � ��$� � �!"%!� � ��$� � �!"%!� � ��$� � �!"%!� � ��$� � �!"%!� �

�(0&1 SDPBC 14 41.2% 6 17.6% 13 38.2% 1 2.9% 0 0% 34 Florida 153 25.1% 157 25.7% 232 38.0% 59 9.7% 9 1.5% 610

�(0&H SDPBC 16 48.5% 2 6.1% 14 42.4% 0 0% 1 3.0% 33 Florida 167 34.1% 113 23.1% 143 29.2% 49 10.0% 17 3.5% 490

�(0&* SDPBC 16 48.5% 4 12.1% 10 30.3% 1 3.0% 2 6.1% 33 Florida 175 35.4% 77 15.6% 150 30.4% 61 12.4% 25 5.1% 494

�(0&) SDPBC 15 45.5% 8 24.2% 7 21.2% 3 9.1% 0 0.0% 33 Florida 142 28.2% 110 21.8% 152 30.2% 78 15.5% 22 4.4% 504

�(0&( SDPBC 22 66.7% 6 18.2% 4 12.1% 1 3.0% 0 0.0% 33 Florida 214 42.6% 110 21.9% 114 22.7% 53 10.6% 11 2.2% 502


38

�(0&1�46 "4% �2"+3!6�,�"� :!��!7!��+"�!6 �46 "4% 6�4�� 8�"43+�

� �%:4!7!#!� L�!+"�4��

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�;!6 �(HM�� $3!� 6�

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�"!84#4�+"5�2"+3!6�(0&1�

46 "4% � �� + :� �%4!�%!� ��%4+8�� $34!6� �� + :� �� + :�

�4338!��%:��8�

?(0&H�&1@�

�4�:��%:��8�

?(0&*�&H@�

Broward 55 56 54 69 54 53 43 40 77 59 55 56 B Dade 55 53 54 65 54 51 45 41 78 66 61 57 B Duval 48 49 56 64 49 50 40 42 77 62 67 55 B Hillsborough 51 53 54 71 50 52 39 38 76 77 47 55 B Orange 54 52 56 68 52 54 40 44 78 75 45 56 B Palm Beach 55 58 60 72 55 55 44 42 79 60 61 58 B Pinellas 51 53 58 67 49 51 38 38 78 69 51 55 B

��-!%4+8��6 "$% 4��+8��"��"+#6� The District’s most important goal is the development of a high-quality educational system to prepare all children for life in a fast-changing and complex world. The District has high expectations for all of our students and has many specialized programs to address individual needs.

There are many students in ��846:�,�"��-!+=!"6��,�� :!"�+��$+�!6 classes, representing approximately 150 languages and dialects. The $+8�+��$+�! Program has over 6,250 participants across 22 schools. Students develop proficiency by receiving instruction in English and Spanish. The program is

approved by the Florida Department of Education as a model for Limited English Proficient students who speak the target language. The !-+" #!� ��,��E%!- 4��+8�� $3!� ��3$%+ 4��assists schools by providing free and appropriate public education for all students with disabilities from birth through age 22. As of August 2016, there were 40,410 students being served, of which 30,123 were eligible for services under the Individuals with Disabilities Education Act (IDEA). The Department of �:�4%!�+�3��+"!!"��- 4��6 provides service, support, and implementation for 279

award-winning programs and initiatives including: �+"!!"� +�3� �!%:�4%+8� �3$%+ 4��, providing students with training for high wage, high demand occupations through programs leading to industry certifications; �:�4%!��"��"+#6, promoting student options through specialized education programs providing rigorous academic instruction focusing on students’ talents and interests; �� :483� !, � �!:4�3� ?��@� �$.84%� �%:��8� �:�4%!,

facilitating transfer of eligible students for reassignment under the No Child Left Behind Act; �--�" $�4 5��%:�8+"6:4-6, offering transfer options under the State of Florida A+ Education Plan; �"��"+#6� �,� � $35, coordinating development, implementation and monitoring of pathway initiatives between the School District and local postsecondary institutions; �!+664��#!� , considering student


39

reassignments based on hardships; and ��#!��3$%+ 4��, monitoring registration and progress of home education students in accordance with state laws. International Baccalaureate programs provide world-class educational opportunities for children in kindergarten through 12th grade. Our programs meet all requirements put forth by the International Baccalaureate World Organization and have won recognition for being among the best in the world. �

The District operates 27 �3$8 �N��##$�4 5��3$%+ 4��sites including a Virtual Community School providing on-line instruction. During FY15, the adult academic programs served a total of 18,957 students in the ESOL, ABE/GED, and adult high school programs. Community

school programs provided classes for fun and personal enrichment that served 21,000 residents. Offerings by �, !"6%:��8��"��"+##4�� expand academic, enrichment, and recreational opportunities for more than 19,000 students at 99 schools on a fee-supported basis. 21st Century Community Learning Center federal grants provide afterschool and summer enrichment to an additional 1,500 students in 25 of these schools. Approximately 70 of our schools provide camp programs during spring and summer breaks.

The !-+" #!� ��,��+,!��%:��86 focuses on breaking the code of silence among students to create a safe and nurturing learning environment. One key goal is to promote a Single School Culture© for Academics, Behavior, and Climate, which is accomplished through programs such as Safe Schools Ambassadors, School-wide Positive Behavior Support, Anti-bullying, and Substance Abuse Prevention. The program is now a model for all 67 Florida school districts and has won the Golden Achievement

Award from the National School Public Relations Association. The �"�,!664��+8�!7!8�-#!� ��56 !# is a comprehensive plan which ensures all District students receive the highest quality education. The Plan establishes a framework for accountability and continuous improvement, while providing clear direction and focus to improve student achievement regardless of race, ethnicity, gender, socio-economic status, or disability.

�!+34��6 "$% 4��The State has been sharpening its focus on reading skills by allocating funds dedicated to reading instruction. The funds are used to implement new teaching strategies, train reading teachers, and extend the school day at certain low performing schools.

��8$� !!"6

In excess of 41,000 community volunteers donate their time and energy to provide academic assistance to students through the ��8$� !!"6��$.84%��%:��86�?��@�program.

�$64�!66��+" �!"6

There are 1,200 business partners that provide resources to enhance student academic achievement in Palm Beach County.


40

�;+"36�+�3��!%��4 4��

Ten schools in the Palm Beach County School District earned Newsweek’s Best High Schools in America 2013. Education Week also recognized the District as having the eighth-highest Graduation Rate in the nation. 11,300 School District of Palm Beach County graduates garnered $100 million in �%:�8+"6:4-6� in 2013. Students were accepted to Florida colleges/universities; Ivy Leagues including Harvard, Yale, and Princeton; historically black colleges and universities; international schools including Oxford; arts schools including Julliard; as well as six military academies.

The District is fully accredited by AdvancED, the world’s largest education community using �� !"�+ 4��+8�� +�3+"36� and is the 3rd largest school district in the world to receive this distinction.

Eighty-one Palm Beach County schools were recognized as 47!� � +"� �%:��86� for the 2013-2014 school year. The Five Star School Award is the state of Florida’s highest award for family and community involvement.

In a continued effort to enhance its energy conservation program, the District employed a unique combination of strategies, resulting in an overall reduction in energy usage of 21% in FY16 as compared to the base year of FY08. Schools who reduced their individual energy consumption received cash rewards through the District's Energy Conservation Incentive Program, which awarded 12 schools with a total of approximately $13,800, to be utilized by their school advisory councils.

Construction and Renovation of School Facilities A recognized leader in the area of energy efficient School buildings, the District completed the first Leadership in Energy & Environmental Design (LEED) Gold school in Florida in 2008. As of FY 2017, the District achieved LEED certification for twelve (12) schools by the United States Green Building Council (USGBC) and one school by the Florida Green Building Coalition. With regard to energy consumption and associated costs, LEED-certified schools perform significantly more efficiently than non-LEED-certified schools.

The FY17 Capital Projects budget of $430.3 million is designated primarily for construction of school facilities and debt service payments associated with prior project


41

Size and Scope of the County

� Palm Beach County is the 5th largest school district in Florida and the 12th largest in the nation with 187,935 (K-12) students.

� The proposed budget (all funds) for FY2016-2017 is $2.4 billion serving 21,656 employees including over 12,000 teachers.

� There are 183 public schools in Palm Beach County. The District runs a Florida Virtual School franchise as well as its own virtual school.

� Eleven schools received gold, silver or bronze medals in the U.S. News Best High Schools rankings for 2015. Two schools in the district were in the top 100 in U.S. News Magazine’s Best High Schools in America 2015, which also landed them in the top 10 for the state.

English for Speakers of Other Languages (ESOL)

� 152 languages and dialects are spoken.

� ESOL classes are also held for adults.

Exceptional Student Education (ESE)

� The Department of Exceptional Student Education (ESE) assists the schools by providing a free and appropriate public education for all students with disabilities ages 3 through 21. As of August 2016, there were 38,891 students for whom the ESE Department must ensure a Free and Appropriate Public Education through the provisions of each student’s Individualized Education Plan and Educational Plan (for gifted students). Of the total, 29,733 are eligible for services under the Individuals with Disabilities Education Act.

Programs

� 279 award-winning Career Academies and Choice Programs, including 83 in-house.

� Choice Programs include a variety of academic, career, and technical education related programs of study in over 90 schools throughout the county. Over 35,000 students participate yearly.

� The elementary, middle, and high school International Baccalaureate programs provide students a world-class education in their kindergarten through 12th grade years. They have won recognition for being among the best IB programs in the world.


42

Programs Continued

� Our Safe Schools campaign focusing on breaking the code of silence among students has become a model for all 67 Florida school districts and won the Golden Achievement Award from the National School Public Relations Association.

� Fee-supported afterschool opportunities and care are provided for more than 22,000students in 96 of our District elementary schools. The 21st Century Community Learning Center federal grant initiative is offered in 25 of these schools to provide afterschool and summer enrichment to an additional 1500 students. Camp programs are provided in approximately 70 of our schools throughout spring and summer breaks serving students throughout Palm Beach County.

� 42,479 community volunteers provided academic assistance to students through the Volunteers in Public Schools (VIPS) program. There are 1,200 business partners offering resources to increase academic achievement.

� Adult and Community Education programs provide opportunities to thousands of students and county residents each year. There are twenty-eight (28) community schools which include a virtual school providing on-line instruction. Last year, the adult academic programs served a total of 19,458 students in the ESOL, ABE/GED and adult high school programs. This is a 2.6% increase from the previous year. Our community school programs provide classes for fun and personal enrichment that serve the district’s residents.

Demographics

� Palm Beach County was established in 1909 from a portion of Dade County and named for the coconut palms that lined the beach.

� Located on Florida’s Atlantic Coast, the county has 1,969 square miles of land and 412 square miles of water for a total of 2,381 square miles.

� It is the largest of Florida’s 67 counties. It is one of the largest counties in size east of the Mississippi River.

� Palm Beach County has 38 municipalities ranging in size from West Palm Beach with a population of 99,919 to Cloud Lake with a population of 135, according to the 2010census.

� As of 2012, Palm Beach County’s base population was 1.36 million, making it the third largest county in Florida.

� Forty-one percent of county residents live in unincorporated areas, according to the 2010 census.

� The population of the county is approximately 59% White, 18% Black, 20% Hispanic, 2.6% Asian, and .6% American Indian and Alaska Native.

� Less than 30% of the population was born in Florida.


43

Demographics Continued

� As of 2012, 22% of the population is under the age of 20, 55% is between the age of 20 and 64, and 22% is 65 or older.

� The median age is 43.6.

� Females make up 51.6% of the population, according to the US Census Bureau in 2013.

� As of 2012, 87% of the population over the age of 25 years old are high school graduates.

� The highest percentage of jobs in Palm Beach County is service related, both public and private. There are roughly 48,924 companies in the county that supply products and services. In the services producing sector of the economy, a large cluster of companies is found in business and financial services.

� Palm Beach County also has many manufacturers. The most prevalent manufacturers are concentrated in communications and information technology, aerospace and engineering, agriculture and food processing, business and financial services and life sciences, including medical and pharmaceutical products.

� The largest employer in the county is the Palm Beach County School District. Other major employers include Palm Beach County, Tenet Healthcare Corp., Florida Atlantic University, Florida Crystals, Pratt & Whitney, Boca Raton Resort and Club, U.S. Sugar Corp. and Office Depot.

� The county has a labor force of 668,365 (2012). Per capita income is $33,239, and the median family income is $52,806.

� There is no income tax in Florida. Palm Beach County residents pay 6% retail sales tax. Food and prescription drugs are exempt from this tax.

� The eastern County is a thriving urban area while the western area of the County is more rural with wetlands covering the southwestern part and agriculture dominating the northwestern end.

� More than 5.4 million people visited Palm Beach County in 2012, contributing more than $5 than $5 billion to the local economy

� Palm Beach County leads the nation in the production of sugar and fresh sweet corn. Eighteen percent of all sugar in the United States is produced here. It leads the state in the production of rice, bell peppers, lettuce, radishes, Chinese vegetables, specialty leaf and celery.


44

Demographics Continued

� The county operates 82 parks, including two water parks. There are more than 150 public and private golf courses.

� The average annual rainfall is 62 inches.

� The county is known for its favorable weather year-round. The average year-round temperature is 74.9 degrees.

� It is the Spring Training home of the Miami Marlins and the St. Louis Cardinals.

� The first school in Palm Beach County, known as the Little Red Schoolhouse, was built in 1886 and is preserved today at Phipps Ocean Park.


45

Total Expenditures by Major FunctionDirect Instructional District

Unwtd Instruction Support and School TotalSize County FTE* Func. 5000 (at Schools) Administration Expenditures

1 Miami-Dade 292,011.00 $298,932,232 $138,118,806 $34,689,420 $471,740,4582 Broward 220,702.68 939,720,337 573,807,819 94,866,567 1,608,394,7233 Hillsborough 187,417.19 1,356,740,112 693,575,428 152,495,155 2,202,810,6954 Orange 176,634.58 523,831,717 261,032,595 67,920,690 852,785,0025 Palm Beach 162,928.12 953,742,763 422,923,246 111,018,413 1,487,684,4226 Duval 114,579.64 339,715,573 195,950,203 44,455,060 580,120,8367 Pinellas 94,689.87 838,141,669 439,035,538 87,689,101 1,364,866,3088 Polk 84,801.42 830,902,354 414,898,272 81,163,501 1,326,964,1279 Lee 75,805.60 473,052,357 222,276,944 47,674,203 743,003,504

10 Brevard 65,537.64 394,229,907 189,753,795 36,893,229 620,876,931

Sub-total (10 largest) 1,475,107.74 6,949,009,021 3,551,372,646 758,865,339 11,259,247,006

State Total (67) 2,419,943.74 $11,145,924,763 $5,713,690,666 $1,278,151,017 $18,137,766,446

Percentage of Total ExpendituresDirect Instructional District

Unwtd Instruction Support and School TotalSize County FTE Func. 5000 (at Schools) Administration Expenditures

1 Miami-Dade 292,011.00 63.4% 29.3% 7.4% 100.0%2 Broward 220,702.68 58.4% 35.7% 5.9% 100.0%3 Hillsborough 187,417.19 61.6% 31.5% 6.9% 100.0%4 Orange 176,634.58 61.4% 30.6% 8.0% 100.0%5 Palm Beach 162,928.12 64.1% 28.4% 7.5% 100.0%6 Duval 114,579.64 58.6% 33.8% 7.7% 100.0%7 Pinellas 94,689.87 61.4% 32.2% 6.4% 100.0%8 Polk 84,801.42 62.6% 31.3% 6.1% 100.0%9 Lee 75,805.60 63.7% 29.9% 6.4% 100.0%

10 Brevard 65,537.64 63.5% 30.6% 5.9% 100.0%Ten Largest Avg. 147,510.77 61.9% 31.3% 6.8% 100.0%

State Average 36,118.56 61.5% 31.5% 7.0% 100.0%

Comparison of the Ten Largest Florida School Districts

2014-2015 School Year

General Fund and State Fiscal Stabilization Fund ExpendituresK-12 Schools Only

* The 2014-15 UFTE does not include charter school and McKay scholarship full-time equivalent students (FTE)Source: Florida Department of Education 2014-2015 Educational Funding Accountability Act Report


46

Comparison of the Ten Largest Florida School Districts

2014-2015 School Year

General Fund and State Fiscal Stabilization Fund ExpendituresK-12 Schools Only

Expenditures per Unwtd FTEDirect Instructional District

Unwtd Instruction Support and School TotalSize County FTE* Func. 5000 (at Schools) Administration Expenditures(1)

1 Miami-Dade 292,011.00 $1,024 $473 $119 $1,6162 Broward 220,702.68 4,258 2,600 430 7,2883 Hillsborough 187,417.19 7,239 3,701 814 11,7544 Orange 176,634.58 2,966 1,478 385 4,8295 Palm Beach 162,928.12 5,854 2,596 681 9,1316 Duval 114,579.64 2,965 1,710 388 5,0637 Pinellas 94,689.87 8,851 4,637 926 14,4148 Polk 84,801.42 9,798 4,893 957 15,6489 Brevard 75,805.60 6,240 2,932 629 9,801

10 Lee 65,537.64 6,015 2,895 563 9,473Ten Largest Avg. 147,510.77 5,521 2,792 589 8,902

State Average 36,118.56 $4,606 $2,361 $528 $7,495

(1) Total expenditures per unweighted FTE are influenced by several factors. The mix of FTE in weighted programsand the district cost differential (a consumer price index per county used to calculate State Funding) affect thetotal of funds allocated per district.



47

Comparison of the Ten Largest Florida School DistrictsGeneral Fund and State Fiscal Stabilization Fund Expenditures by Functional Area

K-12 Schools Only2014-2015 School Year

Total Dollars

Pupil Pers. Instr. Media Instr. & Curr.Unwtd Instruction Services Services Dev. Serv.

Size County FTE* Func. 5000 Func. 6100 Func. 6200 Func. 63001 Miami-Dade 292,011.00 $298,932,232 $17,850,628 $7,154,048 $12,186,0722 Broward 220,702.68 939,720,337 107,758,966 21,688,329 16,167,3393 Hillsborough 187,417.19 1,356,740,112 102,888,976 20,070,593 25,920,6844 Orange 176,634.58 523,831,717 49,480,117 6,458,409 11,304,2465 Palm Beach 162,928.12 953,742,763 64,252,299 21,339,612 28,549,0806 Duval 114,579.64 339,715,573 23,154,159 3,859,555 4,947,2237 Pinellas 94,689.87 838,141,669 41,567,117 15,904,081 51,249,7928 Polk 84,801.42 830,902,354 44,187,700 18,226,720 34,407,5369 Lee 75,805.60 473,052,357 30,603,093 6,344,121 10,886,898

10 Brevard 65,537.64 394,229,907 30,621,485 7,446,370 3,812,068

Ten Largest Dist. 1,475,107.74 6,949,009,021 512,364,540 128,491,838 199,430,938

State Total (67) 2,419,943.74 $11,145,924,763 $842,962,043 $230,371,073 $307,597,871

Facil. Acq. Fiscal Food CentralUnwtd & Constr. Services Service Services

Size County FTE* Func. 7400 Func. 7500 Func. 7600 Func. 77001 Miami-Dade 292,011.00 $837,474 $2,520,053 $222,119 $6,081,9712 Broward 220,702.68 0 8,358,657 0 43,604,1583 Hillsborough 187,417.19 502,317 12,147,318 0 53,408,7724 Orange 176,634.58 687,286 4,858,722 0 17,292,4015 Palm Beach 162,928.12 879,994 6,956,840 537,881 36,647,4196 Duval 114,579.64 1,602,539 3,539,349 0 8,490,9297 Pinellas 94,689.87 7,022,236 6,281,383 534,456 9,977,7858 Polk 84,801.42 541,094 5,826,276 86,852 14,492,8899 Lee 75,805.60 808,036 4,368,929 281,256 12,133,548

10 Brevard 65,537.64 12,692,667 2,974,860 0 9,324,659

Ten Largest Dist. 1,475,107.74 25,573,643 57,832,387 1,662,564 211,454,531

State Total (67) 2,419,943.74 $52,874,766 $111,058,677 $2,018,188 $332,617,773



48

Comparison of the Ten Largest Florida School DistrictsGeneral Fund and State Fiscal Stabilization Fund Expenditures by Functional Area


Total Dollars

Instr. Staff Board of General SchoolTrain. Serv. Inst. Tech. Education Admin. Admin.

Size County Func. 6400 Func. 6500 Func. 7100 Func. 7200 Func. 73001 Miami-Dade $2,038,828 $8,467,867 $1,140,284 $2,094,816 $35,678,7472 Broward 4,191,726 21,065,404 4,559,961 5,614,830 121,633,0053 Hillsborough 3,350,459 29,808,739 7,273,305 5,418,928 150,222,2264 Orange 11,136,154 9,165,159 1,591,171 2,455,883 57,701,5875 Palm Beach 27,092,241 30,820,930 1,646,085 5,636,794 98,003,0246 Duval 4,660,854 6,510,164 929,266 2,713,941 43,045,0147 Pinellas 29,607,300 12,184,644 4,736,498 6,802,724 106,198,7708 Polk 10,250,347 8,727,472 6,778,245 6,433,408 95,654,5119 Lee 6,285,479 5,634,818 1,561,350 2,509,915 52,887,743

10 Brevard 908,283 10,237,472 1,903,391 2,504,877 38,461,201

Ten Largest Dist. 99,521,671 142,622,669 32,119,556 42,186,116 799,485,828

State Total (67) $147,173,106 $205,928,423 $65,753,805 $78,252,777 $1,259,223,387

Pupil Operation MaintenanceTransportation of Plant of Plant Adm. Tech. Total

Size County Func. 7800 Func. 7900 Func. 8100 Func. 8200 Expenditures1 Miami-Dade $17,611,568 $43,404,102 $11,301,341 $4,218,308 $471,740,4582 Broward 80,594,049 168,399,033 62,445,251 2,593,678 1,608,394,7233 Hillsborough 71,600,135 265,836,784 95,002,498 2,618,849 2,202,810,6954 Orange 51,684,813 65,131,462 27,688,250 12,317,625 852,785,0025 Palm Beach 73,186,550 111,178,027 26,815,089 399,794 1,487,684,4226 Duval 49,504,000 66,222,435 15,506,096 5,719,739 580,120,8367 Pinellas 62,162,537 110,489,787 40,637,092 21,368,437 1,364,866,3088 Polk 46,877,606 126,219,513 70,343,933 7,007,671 1,326,964,1279 Lee 32,337,693 76,793,206 21,761,721 4,753,341 743,003,504

10 Brevard 36,057,848 43,026,919 21,075,136 5,599,788 620,876,931

Ten Largest Dist. 521,616,799 1,076,701,268 392,576,407 66,597,230 11,259,247,006

State Total (67) $915,343,130 $1,705,591,175 $596,034,717 $139,040,772 $18,137,766,446



49

Comparison of Ten Largest Florida School DistrictsPercentage of Expenditures by Functional Area


By Percentage of the Total


Size County FTE* Func. 5000 Func. 6100 Func. 6200 Func. 63001 Miami-Dade 292,011.00 63.4% 3.8% 1.5% 2.6%2 Broward 220,702.68 58.4% 6.7% 1.3% 1.0%3 Hillsborough 187,417.19 61.6% 4.7% 0.9% 1.2%4 Orange 176,634.58 61.4% 5.8% 0.8% 1.3%5 Palm Beach 162,928.12 64.1% 4.3% 1.4% 1.9%6 Duval 114,579.64 58.6% 4.0% 0.7% 0.9%7 Pinellas 94,689.87 61.4% 3.0% 1.2% 3.8%8 Polk 84,801.42 62.6% 3.3% 1.4% 2.6%9 Lee 75,805.60 63.7% 4.1% 0.9% 1.5%

10 Brevard 65,537.64 63.5% 4.9% 1.2% 0.6%

Ten Largest Dist. 1,475,107.74 61.7% 4.6% 1.1% 1.8%

State Total (67) 2,419,943.74 61.5% 4.6% 1.3% 1.7%


Size County FTE* Func. 7400 Func. 7500 Func. 7600 Func. 77001 Miami-Dade 292,011.00 0.2% 0.5% 0.0% 1.3%2 Broward 220,702.68 0.0% 0.5% 0.0% 2.7%3 Hillsborough 187,417.19 0.0% 0.6% 0.0% 2.4%4 Orange 176,634.58 0.1% 0.6% 0.0% 2.0%5 Palm Beach 162,928.12 0.1% 0.5% 0.0% 2.5%6 Duval 114,579.64 0.3% 0.6% 0.0% 1.5%7 Pinellas 94,689.87 0.5% 0.5% 0.0% 0.7%8 Polk 84,801.42 0.0% 0.4% 0.0% 1.1%9 Lee 75,805.60 0.1% 0.6% 0.0% 1.6%

10 Brevard 65,537.64 2.0% 0.5% 0.0% 1.5%

Ten Largest Dist. 1,475,107.74 0.2% 0.5% 0.0% 1.9%

State Total (67) 2,419,943.74 0.3% 0.6% 0.0% 1.8%



50

Comparison of Ten Largest Florida School DistrictsPercentage of Expenditures by Functional Area


By Percentage of the Total

Instr. Staff Board of General SchoolTrain. Serv. Inst. Tech Education Admin. Admin.

Size County Func. 6400 Func. 6500 Func. 7100 Func. 7200 Func. 73001 Miami-Dade 0.4% 1.8% 0.2% 0.4% 7.6%2 Broward 0.3% 1.3% 0.3% 0.3% 7.6%3 Hillsborough 0.2% 1.4% 0.3% 0.2% 6.8%4 Orange 1.3% 1.1% 0.2% 0.3% 6.8%5 Palm Beach 1.8% 2.1% 0.1% 0.4% 6.6%6 Duval 0.8% 1.1% 0.2% 0.5% 7.4%7 Pinellas 2.2% 0.9% 0.3% 0.5% 7.8%8 Polk 0.8% 0.7% 0.5% 0.5% 7.2%9 Lee 0.8% 0.8% 0.2% 0.3% 7.1%

10 Brevard 0.1% 1.6% 0.3% 0.4% 6.2%

Ten Largest Dist. 0.9% 1.3% 0.3% 0.4% 7.1%

State Total (67) 0.8% 1.1% 0.4% 0.4% 6.9%

Pupil Operation MaintenanceTransportation of Plant of Plant Adm. Tech. Total

Size County Func. 7800 Func. 7900 Func. 8100 Func. 8200 Expenditures1 Miami-Dade 3.7% 9.2% 2.4% 0.9% 100.0%2 Broward 5.0% 10.5% 3.9% 0.2% 100.0%3 Hillsborough 3.3% 12.1% 4.3% 0.1% 100.0%4 Orange 6.1% 7.6% 3.2% 1.4% 100.0%5 Palm Beach 4.9% 7.5% 1.8% 0.0% 100.0%6 Duval 8.5% 11.4% 2.7% 1.0% 100.0%7 Pinellas 4.6% 8.1% 3.0% 1.6% 100.0%8 Polk 3.5% 9.5% 5.3% 0.5% 100.0%9 Lee 4.4% 10.3% 2.9% 0.6% 100.0%

10 Brevard 5.8% 6.9% 3.4% 0.9% 100.0%

Ten Largest Dist. 4.6% 9.6% 3.5% 0.6% 100.0%

State Total (67) 5.0% 9.4% 3.3% 0.8% 100.0%



51

Comparison of Ten Largest Florida School DistrictsExpenditures per Unwtd FTE by Functional Area (1)


By Dollars per Unwtd FTE


Size County FTE* Func. 5000 Func. 6100 Func. 6200 Func. 63001 Miami-Dade 292,011.00 $1,024 $61 $24 $422 Broward 220,702.68 4,258 488 98 733 Hillsborough 187,417.19 7,239 549 107 1384 Orange 176,634.58 2,966 280 37 645 Palm Beach 162,928.12 5,854 394 131 1756 Duval 114,579.64 2,965 202 34 437 Pinellas 94,689.87 8,851 439 168 5418 Polk 84,801.42 9,798 521 215 4069 Lee 75,805.60 6,240 404 84 144

10 Brevard 65,537.64 6,015 467 114 58

Ten Largest Dist. 1,475,107.74 4,711 347 87 135

State Total (67) 2,419,943.74 $4,606 $348 $95 $127


Size County FTE* Func. 7400 Func. 7500 Func. 7600 Func. 77001 Miami-Dade 292,011.00 $3 $9 $1 $212 Broward 220,702.68 0 38 0 1983 Hillsborough 187,417.19 3 65 0 2854 Orange 176,634.58 4 28 0 985 Palm Beach 162,928.12 5 43 3 2256 Duval 114,579.64 14 31 0 747 Pinellas 94,689.87 74 66 6 1058 Polk 84,801.42 6 69 1 1719 Lee 75,805.60 11 58 4 160

10 Brevard 65,537.64 194 45 0 142

Ten Largest Dist. 1,475,107.74 17 39 1 143

State Total (67) 2,419,943.74 $22 $46 $1 $137

(1) Total expenditures per unweighted FTE are influenced by several factors. The mix of FTE in weightedprograms and the district cost differential (a consumer price index per county used to calculate State Funding)affect the total of funds allocated per district.



52

Comparison of Ten Largest Florida School DistrictsExpenditures per Unwtd FTE by Functional Area (1)


By Dollars per Unwtd FTE

Instr. Staff Board of General SchoolTrain. Serv. Inst. Tech. Education Admin. Admin.

Size County Func. 6400 Func. 6500 Func. 7100 Func. 7200 Func. 73001 Miami-Dade $7 $29 $4 $7 $1222 Broward 19 95 21 25 5513 Hillsborough 18 159 39 29 8024 Orange 63 52 9 14 3275 Palm Beach 166 189 10 35 6026 Duval 41 57 8 24 3767 Pinellas 313 129 50 72 1,1228 Polk 121 103 80 76 1,1289 Lee 83 74 21 33 698

10 Brevard 14 156 29 38 587

Ten Largest Dist. 67 97 22 29 542

State Total (67) $61 $85 $27 $32 $520

Pupil Operation Maintenance (1)Transportation of Plant of Plant Adm. Tech. Total

Size County Func. 7800 Func. 7900 Func. 8100 Func. 8200 Expenditures1 Miami-Dade $60 $149 $39 $14 $1,6152 Broward 365 763 283 12 7,2883 Hillsborough 382 1,418 507 14 11,7544 Orange 293 369 157 70 4,8285 Palm Beach 449 682 165 2 9,1316 Duval 432 578 135 50 5,0637 Pinellas 656 1,167 429 226 14,4148 Polk 553 1,488 830 83 15,6489 Lee 427 1,013 287 63 9,801

10 Brevard 550 657 322 85 9,474

Ten Largest Dist. 354 730 266 45 7,633

State Total (67) $378 $705 $246 $57 $7,495

(1) Total expenditures per unweighted FTE are influenced by several factors. The mix of FTE in weightedprograms and the district cost differential (a consumer price index per county used to calculate State Funding)affect the total of funds allocated per district.



53


54


ORGANIZATIONAL

SECTION

55


56

District Overview

The School District of Palm Beach County, Florida serves the student population of Palm Beach County, in southeast Florida. Palm Beach County covers a geographical area of over 2,300 square miles and is home to over 1.3 million people. Geographically one of the largest counties in Florida, its communities are diverse, encompassing urban, suburban and rural communities.

As the 5th largest school district in Florida and the 11th largest in the nation, the School District is expected to serve approximately 190,311 students during the 2016-2017 school year. The School District operates 182 schools: 107 elementary, 33 middle, 22 high, 1 K-12, 1 K-8, 1 intermediate, 1middle/high, 1 virtual, 12 alternative, 2 special education centers, and 1 adult and community education. There are 50 charter schools in Palm Beach County, which utilize public education funds and are run by independent boards.

The School District serves a diverse student population. Over 150 languages and dialects are spoken by our students. The Department of Exceptional Student Education (ESE) assists the schools by providing a free and appropriate public education for all students with disabilities ages 3 through 21. As of August 2016, there were 40,410 students for whom the ESE Department must ensure a Free and Appropriate Public Education through the provisions of each student’s Individualized Education Plan or Educational Plan (for gifted students). Of the total, 30,123 are eligible for services under the Individuals with Disabilities Education Act. Approximately 58% ofour students participate in the national free and reduced lunch program.

When comparing statewide assessment and school grade results, Palm Beach County is a top performing large urban school district in Florida. For FY 2016, Palm Beach County had a higher percentage of A and B rated elementary, middle and high schools than that of the State or other large urban districts. The District has 343 National Board Certified teachers. Over 36% of our teachers have master’s, specialist, and doctorate degrees. Our teacher salaries, ranging from $40,775 to $76,930, are among the highest in Florida.

In addition to K-12 education, the District is a vital community resource. Fee-supported afterschool opportunities and care are provided for more than 19,000 students in 96 of our District elementary schools. Camp programs are provided in approximately 70 of our schools throughout spring and summer breaks. Adult and Community Education programs provide opportunities to thousands of students and county residents each year. There are twenty-eight (28) community schools which include a virtual school providing on-line instruction. Last year, the adult academic programs served a total of 19,458 students in the ESOL, ABE/GED® and adult high school programs. This is a 2.6% increase from the previous year. Our community school programs provide classes for fun and personal enrichment that serve the district’s residents. Many of our school sites are leased to community organizations, for after-hour and weekend activities. School buildings are also utilized as voting polls and hurricane shelters.

FY 2017 Budget - Organizational___________________________________________________________________________________________________________________________The School District of Palm Beach County

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FY 2017 Budget - Organizational_____________________________________________________________________________________________________________________________________________The School District of Palm Beach County

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SCHOOL BOARD MEMBERS

District 1: Vacant Seat Year Elected: Term Expires:

District 2: Mr. Chuck Shaw, ChairmanYear Elected: 2010Term Expires: November 2016

District 3: Mrs. Karen M. BrillYear Elected: 2010Term Expires: November 2018

District 4: Mrs. Erica WhitfieldYear Elected: 2014Term Expires: November 2018

District 5: Mr. Frank A. Barbieri, Jr., Esq., Vice Chairman Year Elected: 2008 Term Expires: November 2016

District 6: Mrs. Marcia AndrewsYear Elected: 2010Term Expires: November 2018

District 7: Dr. Debra L. Robinson, M.D. Year Elected: 2000 Term Expires: November 2018


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Fiscal Year

The school district fiscal year is July 1 through June 30.

Statutory Requirements Palm Beach County School District participates in the Florida Education Finance Program (FEFP) which entitles the district to receive State revenues along with the funds raised from Palm Beach County property taxes. Florida Statute dictates budget adoption requirements for participation in the FEFP program. The budget process for the current year begins months before the start of the fiscal year on July 1. Student enrollment is projected in December of each year for the following fiscal year and submitted to the Florida Department of Education. The Florida Legislature utilizes the enrollment projections from all districts to formulate the state K-12 FEFP education budget. FEFP funds are then allocated to the individual school districts based on the enrollment projections. Once the FEFP revenue for the District is finalized at the conclusion of the legislative session, usually in early May, the District can finalize the budget and millage rates proposed for tentative adoption in late July. Truth-in-Millage (TRIM) laws define the formal budget adoption process. To comply with TRIM, the District held the first public hearing for the FY 2017 tentative budget and millage rates on July 27, 2016. The hearing provided the public the opportunity for input to the budget process and for the School Board to tentatively approve the 2016 millage rates and approve the FY 2017 proposed budget. (Note: Local property taxes are assessed for November 2016 collection; hence 2016 tax collections fund the FY 2017 budget.) The second and final public hearing will be held on September 7, 2016, for the purpose of allowing the public additional input into the budget, and for the Board to adopt the final budget and millage rates for 2016-2017.

Budget Development – Local Process The Palm Beach County School District budget is a detailed operating plan which identifies estimated expenditures in relation to estimated revenues. The Board’s goals and objectives are the main drivers of the budget development process, along with funding constraints. The FY 2017 budget process began shortly after adoption of the FY 2016 budget in September. The first of five Board workshops on the budget was held on December 9, 2015. The Budget Advisory Committee to the Board, formed during the development of the FY 2012 budget, consists of seven private citizens appointed by the Board members. All meetings are open to the public and allow time for public comment. Recordings of the meetings are available on the District’s website, for citizens who may be unable to attend. Beginning on October 23, 2015, the Committee conducted a total of five meetings, concluding on August 12, 2016. The Committee reviewed the FY 2017 operating and capital budget challenges, discussed strategies and presented their findings and recommendations to the Board. At the conclusion of the budget development process, two public hearings are held, providing additional opportunity for the public to voice their opinions on the budget. The budget is adopted at the second public hearing in September. At the start of the school year, school budgets are adjusted to reflect actual student enrollment counts as of the 11th day. The State recalculates district revenue based on the revised student Full Time Equivalent (FTE) data in October and February. These adjustments are incorporated into the district’s budget amendment process.


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Budget Amendment Process The budget is continually monitored and amended throughout the year. Amendments to the budget reflecting revenue changes and adjustments to the District’s spending plan are presented to the Board monthly for their review and approval.

Financial Policies

State Statutes

Florida Statutes and public law govern the financial operations of all Florida public education institutions. The Superintendent of Schools and designated staff are responsible for keeping adequate records and accounts of all financial transactions as prescribed by the Commissioner of Education (Financial and Program Cost Accounting and Reporting for Florida Schools, 2014). This manual is incorporated in Rule 6A-1.001, Florida Administrative Code, pursuant to requirements of Section 1010.01, 1010.20, and 1011.07 Florida Statutes. Florida Statute 1011.02 requires an annual budget be prepared by the Superintendent for the School Board, advertised and presented at two public hearings, adopted by the Board, and submitted to the Department of Education. The budget is prepared in accordance with the regulations dictated by the State Board of Education and must include an amount for required local effort revenue, as determined by the legislature. The total budget and each of the component funds must be balanced, i.e., proposed expenditures, plus transfers and ending fund balances may not exceed proposed income, transfers and beginning fund balances. The annual budget must contribute to and be consistent with the goals of the District. School Board Policies - Financial

The Palm Beach County School Board implemented Policy 2.55 which requires the District to maintain a contingency reserve equal to 3% of total General Fund appropriations and outgoing transfers, to meet unforeseen expenditures. The contingency reserve may be used upon a majority plus one approval vote by the Board. As provided for in Florida Statutes and adopted School Board Policy 6.02, expenditures may temporarily exceed the amount budgeted by function and object. Summary budget amendments, inclusive of revenue and appropriations, are presented to the Board for approval monthly. Expenditures may not exceed the total budget for any one fund. School Board policy 6.08 sets forth the District’s investment policy. The primary objectives, in order of importance, are safety of principal, liquidity and return on investment. The District may only purchase securities from financial institutions which are qualified as public depositories by the Treasurer of the State of Florida, or institutions designated as "primary securities dealers" by the Federal Reserve Bank of New York. Repurchase agreements may be entered into with financial institutions that are state qualified public depositories and primary securities dealers as designated by the Federal Reserve Bank of New York. A competitive bid process must be held prior to the selection of an investment. The policy specifically authorizes and places portfolio limits on the District’s investment in The Florida Local Government Surplus Funds Trust Fund (SBA), U.S. Government securities, U.S. Government agencies, U.S. Government sponsored agencies, interest bearing time deposits, repurchase agreements, commercial paper, corporate notes, bankers’ acceptances, state and local government taxable and tax-exempt debt, and money market mutual funds.


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The School District’s debt management policy 6.085 establishes guidance for the issuance and management of debt and describes permissible debt, debt limitations and issuance procedures. Specific information on current debt limitations is shown on page 7-6.

Long Term Planning

The District’s primary source of funding, the Florida Education Finance Program, is determined by legislative appropriation each year, usually concluding in May. The fiscal year begins on July 1, requiring that revenue projection and budget planning continue all year, until the final appropriation by the legislature is known. Since the legislature appropriates for only one year, it is difficult to plan much beyond one year. Due to the uncertainty of annual funding, the economic and political environments are carefully monitored for trends that may affect future year’s funding. Gauging the future outlook allows the District to be pro-active and develop strategies to deal with funding issues as they occur. At the local level, voters renewed a levy of .25 mills for the operating budget for four years in November 2014. This funding expires at the end of FY 2019.

Strategic Plan The District released a new dynamic five-year strategic plan in February 2016. It is a collaborative effort to coordinate planning, implementation and funding of strategies to achieve the District’s goals to educate K-12 students. The plan articulates strategies and measurement of results. Five Year Capital Improvement Plan State statute and School Board Policy 7.132 require that the District maintain a Five Year Capital Improvement Plan, of which the first year is adopted with the annual budget. The plan identifies the District’s facility and capital budget needs as well as the revenue sources available for the proposed expenditures. For 2017, the District is including an 11-year plan to incorporate potential revenues from a one-cent sales tax. The referendum will be on the November 2016 ballot. If it passes, the District will receive 50% of the tax revenues collected. Palm Beach County, along with the county’s cities and towns, will split the remaining 50%. The temporary tax will expire in 2016 or once the collected taxes total $2.7 Billion.


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FY 2017 BUDGET

The total budget for all funds for FY 2017 is $2.5 billion. This includes a General Fund operating budget of $1.8 billion and a Capital Projects budget of $430.3 million. The General Fund is used to budget for the majority of the District’s daily operations. Revenues for the General Fund are derived from State funding and local property tax levies. The Capital Fund is used to record the cost of new and remodeled schools and maintenance and equipment. The revenue source is local property tax levies. Other funds utilized by the District are: Debt Service, Special Revenue-Other, Special Revenue-Food Service, Special Revenue-Race to the Top and Internal Service Funds. The Debt Service fund budget for FY 2017 is $285.7 million. Revenue for the Debt Service Fund consists of transfers from the Capital Fund and federal and state. The Debt Service Fund is used to pay the principal and interest due on financial obligations incurred to carry out Capital Fund projects. Special Revenue-Other Funds account for revenue received from Federal, State and Local sources. The largest grants are the entitlement grants from the Federal government, such as Titles I, II, and V, and the IDEA grants. The FY 2017 budget is currently $112.6 million and will grow throughout the year, as additional funding and new grants are received. The Special Revenue-Food Service Fund tracks food service operations at schools. The National School Lunch Program provided by the Federal government and student lunch fees together fund the school lunch program. The FY 2017 budget is $118.5 million. Internal Service Funds, which are not included in the district budget totals, account for the District’s self-insurance of employee health benefits and auto, general and workers compensation liability. The self-insurance fund records premium revenues and claim costs. The FY 2017 budget totals $271.2 million.

REVENUE SOURCES FOR OPERATING EXPENSES

Total Statewide Funding for K-12 School Districts State funding to support school districts is provided by legislative appropriations. While a number of tax sources are deposited in the State’s General Revenue Fund, the predominant tax source is the 6% state sales tax. The major portion of state support is distributed under the provisions of the Florida Education Finance Program (FEFP). For FY 2017, statewide appropriations for the FEFP total $20.2 billion for student enrollment associated with the 180 day regular school year and students in juvenile justice programs during the summer. A separate appropriation of $404.8 million is allocated for Workforce Development, which funds adult vocational and adult general education.


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Statewide, proceeds from the FY 2017 Florida Lottery are used to finance the School Recognition Program in the amount of $134.6 million, the same allocation as FY 2015 and FY 2016. The state also allocates $3.0 billion to meet class size reduction requirements. Each district’s share of the State allocation is primarily determined by enrollment and the base student allocation amount. The FY 2017 FEFP calculation for the School District of Palm Beach County is shown in the Financial Section. FEFP revenue for the District is up $38.1 million compared to year-end FY 2016. A complete summary of general fund sources can be found in the Financial Section. Local Revenue Local revenue for school support is derived almost entirely from property taxes. Each of the 67 school districts in the state is a countywide district. To receive state funding under the Florida Education Finance Program, each governing school board must levy the required local effort millage rate set by the State. The Legislature set the required local effort at $7.6 billion for FY 2017, maintaining the average millage across the state of 4.638 mills from 4.984 the previous year. Each district’s share of required local effort is determined by a statutory procedure initiated by certification of district property tax valuations by the Department of Revenue. Certification occurs no later than two working days before July 19. Then, not later than July 19, the Commissioner of Education certifies each district’s required local effort millage rate. The rates are determined by dividing the dollar amount of required local effort by 96 percent of the aggregate taxable value for each district. Certifications vary due to the use of assessment ratios designed to equalize the effort on the FEFP of differing levels of property appraisal in the counties. Millage rates are also adjusted, if necessary, to ensure that required local effort does not exceed 90 percent of a district’s total FEFP entitlement. Revenue for Capital Outlay and Maintenance Schools boards may levy up to 1.500 mills, for new construction and remodeling, equipment, vehicles and maintenance. This millage rate was reduced from 1.750 mills in FY 2009 to 1.500 mills in FY 2010.

Discretionary Millage In FY 2010, the Legislature authorized an increase in the discretionary millage to allow districts to levy up to 0.748 mills, of which up to .25 mills may be allocated for capital use. The District is allocating the full 0.748 millage for FY 2017 for operating use.


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Voter-Approved Operating Millage The Legislature authorized an additional 0.250 mills for critical needs for two years: FY 2010 and FY 2011. With the expiration of critical needs millage, the district placed a referendum for 0.250 mills in November 2010 that was renewed by the voters in November 2014 for four years running from July 1, 2015 through June 30, 2019.

BASIS OF BUDGETING The Financial and Program Cost Accounting and Reporting for Florida Schools manual established the modified accrual basis of accounting as the standard for governmental fund budgeting and reporting. All Florida school districts must adhere to this standard. Using the modified basis of accounting, an encumbrance system is used to charge each purchase order, salary commitment, or other expenditure to a particular appropriation (fund/function/account). Encumbrances are relieved when paid, canceled, or expensed and recorded as a liability. Budgetary control is maintained at the fund/function/account level. Each principal and department head is responsible for their respective budget. Expenditures in excess of budgetary appropriations are not authorized. Budget appropriations are amended when necessary to meet critical needs as they are identified. A summary of budget amendments is prepared on a monthly basis and submitted to the School Board for approval. This allows flexibility and facilitates the best use of limited resources. A budget for all funds is adopted by the School Board in September and amendments are made to all funds throughout the year. Final amendments are prepared at year-end to complete the budgetary cycle.

BASIS OF ACCOUNTING The modified accrual basis of accounting is utilized for all funds except proprietary funds. Revenues are recognized in the accounting period in which they become both measurable and available. “Measurable” means the transaction amount can be determined and “available” means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Significant revenues susceptible to accrual include ad valorem taxes, reimbursement-type grants and interest on investments. Expenditures are recorded when the fund liability is incurred. However, exceptions include the amount of unmatured principal and interest on general long-term debt, compensated absences, OPEB, claims and judgments and certain prepaid items which are recognized when due/paid. In applying the susceptible to accrual concept to revenues from federal and state sources, the legal contractual requirements of the individual programs are used as guidance. There are, however, essentially two types of these revenues. In one, monies must be expended for the specific purpose or project before any amounts will be received by the School District; therefore, revenues are recognized based upon the incurrence of the expenditures. In the other, monies are virtually unrestricted as to purpose of expenditure and are usually revocable only for failure to comply with prescribed legal and contractual requirements. These resources are reflected as revenues at the time of receipt or earlier if the susceptible to accrual criteria are met. In all cases, monies received before the revenue recognition criteria have been met, are reported as deferred or unearned revenue.


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The accrual basis of accounting is utilized for proprietary funds. Revenues are recognized when earned and expenses are recognized when incurred. Currently, the District’s only proprietary fund is the Internal Service Fund. The District has two Internal Service Funds. The Health Internal Service Fund records the District’s health self-insurance revenues and expenses. The Worker's Compensation and Liabilities Claims Fund records the premiums and claims associated with the District's Worker's Compensation, Auto and General Liabilities.

FUND STRUCTURE Florida school districts and charter schools use a uniform chart of accounts for financial, cost and budgetary reporting. The Florida chart of accounts is adapted from the United States Department of Education publication, Financial Accounting for Local and State School Systems, which establishes a comprehensive and uniform structure for reporting education fiscal data. This section presents a brief overview of the accounting structure, including fund, revenue and expenditure classifications. The accounts of the District are organized on the basis of funds and account groups. The individual funds account for the governmental resources allocated for the purpose of carrying out specific activities in accordance with state and federal requirements. Governmental funds used by the District are as follows: Governmental Funds: Governmental funds account for the educational programs and activities of the District and are organized by type of revenue and use of funds as required by statute. General Fund: The general fund serves as the primary operating fund of the District.

It accounts for all financial resources except those required to be accounted for in other funds. The primary source of funding is the Florida Education Finance Program.

Special Revenue Funds: Special revenue funds account for specific revenue

proceeds, other than major capital projects, which are legally restricted or committed to expenditures for specific purposes. Federal, state and local grants are placed in this fund.

Debt Service Funds: Debt service funds accumulate resources to pay the interest

and principal obligations associated with long-term debt. Capital Projects Funds: Capital projects funds account for financial resources used

for the acquisition, construction, or renovation of capital facilities including land, equipment, and vehicles.

Proprietary Funds: Proprietary funds are used to account for ongoing activities which are

operated and financed in a manner similar to those found in the private sector. Internal Service Fund: The District utilizes two internal service funds to self-insure

employee health benefits and auto/general/workers compensation liability. The self-insurance funds record premiums charged to other operating funds as revenues and expenditures related to the cost of claims.


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FUNCTION STRUCTURE Function classifications indicate the overall purpose or objective of an expenditure. Functions are group related activities aimed at accomplishing a major service or regulatory responsibility. The activities of a local school system are classified into five broad areas: 5000 Instruction. Instruction includes the activities dealing directly with the teaching of pupils, or the interaction between teacher and pupils. Included here are the activities of aides or assistants of any type which assist in the instructional process. Instruction encompasses the following:

5100 Basic (FEFP K-12) 5200 Exceptional 5300 Vocational-Technical 5400 Adult General 5500 Pre-kindergarten 5900 Other Instruction

6000 Student Support Services. Provides administrative, technical (such as guidance and health), and logistical support to facilitate and enhance instruction. Instructional Support Services encompasses the following:

6100 Student Personnel Services. Those activities which are designed to assess and improve the well-being of pupils and to supplement the teaching process. Pupil Personnel Services encompasses the following: Attendance and Social Work; Guidance Services; Health Services; Psychological Services; Parental Involvement; and Other Pupil Personnel Services

6200 Instructional Media Services. Consists of those activities concerned with the

use of all teaching and learning resources, including hardware and content materials.

6300 Instruction and Curriculum Development Services. Activities designated to aid

teachers in developing the curriculum, preparing and utilizing special curriculum materials, and understanding and appreciating the various techniques which stimulate and motivate pupils. Included in this function are the following instructional support specialists: primary, technology, learning resource, and behavioral.

6400 Instructional 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 or school. Among these activities are workshops, demonstrations, school visits, courses for college credits, sabbatical leaves, and travel leaves.

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


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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 his code.

7000 General Support Services. Consist of those activities concerned with establishing policy, operating schools and the school system, and providing the essential facilities and services for the staff and pupils.

7100 Board. Consists of the activities of the elected or appointed body which has been created according to state law and vested with responsibilities for educational activities in a given administrative unit. Also included here are expenses of Board Attorney and other legal services, independent auditors, internal auditors that report directly to the Board, negotiators, lobbyists, etc.

7200 General Administration (Superintendent’s Office). Consists of those activities

performed by the superintendent and assistant superintendents in general direction and management of all affairs of the school system. This includes all personnel and materials in the office of the superintendent.

7300 School Administration (Office of the Principal). Consists of those activities

concerned with directing and managing the operation of a particular school. It includes the activities performed by the principal, assistant principal and other assistants in general supervision of all operations of the school, evaluations of staff.

7500 Fiscal Services. Consists of those activities concerned with fiscal operation of

the school system. This function includes budgeting, receiving and disbursing cash, financial accounting, payroll, inventory control, and internal auditing.

7600 Food Services. Activities concerned with providing food to students and staff in

a school or school system. This function includes the preparation and service of regular and incidental meals, lunches, and snacks in connection with school activities and the delivery of food. Food purchased and served outside the school district’s defined food services program must be charged as a purchased service of the applicable function.

7700 Central Services. Activities, other than general administration, which support

each of the other instructional and supporting services programs. These activities are defined in the following sub-functions: 7710 Planning, Research, Development, and Evaluation Services; 7720 Information Services; 7730 Staff Services; 7740 Statistical Services; 7760 Internal Services; and 7790 Other Central Services.

7800 Student Transportation Services. Consists of those activities which have as

their purpose the conveyance of pupils to and from school activities, either between home and school, school and school, or on trips for curricular or co-curricular activities.


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7900 Operation of Plant. Consists of activities concerned with keeping the physical plant open and ready for use. Major components of this function are utilities, including telephone service, custodial costs, and insurance costs associated with the school buildings. Includes cleaning, disinfecting, heating, moving furniture, caring for grounds, security and other such activities that are performed on a daily, weekly, monthly or seasonal basis.

Maintenance of Plant and Administrative Technology 8100 Maintenance of Plant. Consists of activities that are concerned with keeping the

grounds, buildings, and equipment at an acceptable level of efficiency through repairs or preventative maintenance.

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 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.

Community Service, Debt Service & Transfers

9100 Community Services. Community Services consist of those activities that are not related to providing education for pupils in a school system. These include services provided by the school system for the community as a whole or some segment of the community, such as community recreation programs, civic activities, public libraries, programs of custody and care of children, and community welfare activities.

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 it in another fund within the same government reporting entity.


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ACCOUNT STRUCTURE The account classification indicates the type of goods or services obtained as a result of a specific expenditure. The District has eight major account categories for expenditures and expenses:

510000 Salaries - Amounts paid to employees of the school system who are considered to be in positions of a permanent nature, including personnel under written contract substituting for individuals in permanent positions. 520000 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. 530000 Purchased Services - Amounts paid for personal services rendered by personnel who are not on the payroll of the district school board, and other services that the board may purchase. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. 540000 Energy Services - Expenditures for the various types of energy used by the school district: natural gas, electricity, gasoline, diesel fuel, and other 550000 Materials and Supplies - Amounts paid for items of an expendable nature that are consumed, worn out or deteriorated in use, or items that lose their identity through fabrication or incorporation into different or more complex units or substances. 560000 Capital Outlay - Expenditures for the acquisition of capital assets or additions to capital assets. These are expenditures for land or existing buildings, improvements to grounds, construction of buildings, additions to buildings, remodeling of buildings, initial equipment, new and replacement equipment, and software. 570000 Other - Amounts paid for goods and services not previously classified. This includes expenditures for the retirement of debt, the payment of interest on debt, judgments against the school system and the payment of dues and fees. 590000 Transfers between funds - Nonreciprocal interfund activity represented by disbursement of cash or goods from one fund within the school district to another fund without an equivalent return and without a requirement for repayment.


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Budget Calendar

Date Event ActivityFriday,

10/23/2015Budget Advisory Committee Meeting FY17 Budget Development, Education Resource Strategies (ERS)

Wednesday,12/9/2015

Budget Workshop FY17 Budget Outlook, Proposed Policy Changes, Overview of theStatutory Budget Requirements

Thursday,2/25/2016

Budget Advisory Committee Meeting Findings from Financial and Equity Analyses (ERS), and FY17 Budget Update

Wednesday,3/2/2016

Budget Workshop FY17 Budget Development

Friday,4/1/2016

Budget Advisory Committee Meeting Findings from Strategic School Design (ERS), and FY17 Budget Update

Wednesday,5/4/2016


Friday,7/1/2016

Property Appraiser certifies Roll. July 1 or date of certification, whichever is later.

Monday,7/18/2016

Receive from the Department ofEducation Required Local Effort.

Not later than 7/19/16, the Commissioner of Education shall certify the Required Local Effort.

Tuesday,7/19/2016

Budget Advisory Committee Meeting Findings from Human Capital and Wrap-Up (ERS), and FY17 Budget Update (no quorum)

Wednesday,7/20/2016


Wednesday,7/20/2016

Board approval for advertisingWithin 24 days of the Certification ofValue.

Superintendent presents tentative2015-16 budget and tentative facilities work plan to the School Board.

Superintendent submits tentative district facilities work plan and district budget to the School Board. School Board shall adopt Tentative Budgetand shall approve Tentative Budget for Advertising. School Boardauthorizes Superintendent to adjust the millage and the budget advertisements based upon Department of Education information.

The School Board may order adjustment to the tentative budget, but takes no official action.

Friday,7/22/2016

Newspaper advertisementWithin 29 days of the Certificationof Value

Advertising summary of tentative budget including proposed millage rates. Notice of public hearing.

Wednesday,7/27/16*

5:05 p.m.

Public HearingNot less than 2 nor more than 5 days after advertising.

The School Board holds public hearing tentative budget and proposed millage rates.

Friday,8/12/2016

Budget Advisory Committee Meeting Budget Advisory Committee formally approved moving the Superintendent’s Proposed FY 2017 Budget forward to the Board for adoption.

Wednesday,8/17/2016

Budget Workshop FY 2017 Capital Plan including Five Year Capital Plan and Budget Advisory Committee Report to the Board.

Wednesday,9/7/2016*5:05 p.m.

Adopt the District Facilities Work Plan and District Budget 65-80 days after Certification of Value.

Hold public hearing to adopt final facilities work plan, final budget and to adopt millage rate. No newspaper advertisement is required

Millage rate cannot exceed the rate tentatively adopted on D + 35 (7/29/15) unless each taxpayer is sent a personal notice of change under the new rates. Such notice is prepared by the property Appraiser at School Board expense and should be mailed no more than 15 days nor less than 10 days prior to any hearing.

Thursday,9/8/2016

Submit Budget to Department of Education

Submit Budget to Department of Education within 3 business days after adoption (Florida State Board of Education - Administrative Rules 6A-1.0071(1)).

Thursday,9/8/2016

Within 101 days of Certification ofValue.

Notify Property Appraiser, Tax Collector and Department of Revenue of adopted millage rate within 3 days after the adoption of the resolution.


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FINANCIAL

SECTION

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Significant Accounting Policies

BASIS OF ACCOUNTING

Basis of accounting determines when transactions are recognized in the financial records and reported in the financial statements. Government-wide financial statements are prepared using the accrual basis of accounting. Governmental funds use the modified accrual basis of accounting. Proprietary and Fiduciary Funds use the accrual basis of accounting.

Modified Accrual

Under the modified accrual basis, revenues are recognized in the accounting period in which they become susceptible to accrual, i.e., both measurable and available. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Significant revenues susceptible to accrual include ad valorem taxes, reimbursable-type grants and interest on investments. The District considers all revenues (with the exception of the expenditure-driven grants) as available if they are collected within sixty (60) days after yearend. The expenditure driven grants are considered available if received within one year from the balance sheet date. Current year property tax revenue is recognized when taxes are received, except at year end when revenue is recognized for taxes received by the District within sixty (60) days subsequent to fiscal year end. Expenditures are recognized in the accounting period in which the liability is incurred. However, exceptions include the amount of unmatured principal and interest on general long-term debt, compensated absences, OPEB, pension, claims and judgments and certain prepaid items which are recognized when due/paid.

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

Accrual

Under the accrual basis of accounting, revenues are recognized in the period earned and expenses are recognized in the period incurred.

Revenue Recognition

State Revenue Sources – Revenues from State sources for current operations are primarily from the Florida Education Finance Program (“FEFP”), administered by the Florida Department of Education (“FDOE”), under the provisions of Chapter 1011, Florida Statutes. This revenue is recognized when received. The District files reports on full time equivalent (“FTE”) student membership with the FDOE. The FDOE accumulates information from these reports and calculates the allocation of FEFP funds to the District.

FY 2017 Budget - Financial___________________________________________________________________________________________________________________________The School District of Palm Beach County

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After review and verification of FTE reports and supporting documentation, the FDOE may adjust subsequent fiscal period allocations of FEFP funding for prior year errors disclosed by its review. Normally, such adjustments are treated as reductions of revenue in the year the reduction is made, as amounts are not significant.

Other Capital Outlay

The District receives and recognizes revenue from the State to administer certain categorical educational programs. State Board of Education rules require that revenue earmarked for these programs be expended only for the program for which the money is provided and require that the money not expended as of the close of the fiscal year be carried forward into the following year to be expended for the same categorical educational programs.

Property Taxes – On an accrual basis, property tax revenue anticipated to be collected is recognized in the fiscal year for which it is levied. Delinquent taxes collected in subsequent periods are recognized as revenue during the fiscal year in which they are received.

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

Self-Insurance The District is self-insured for health (health insurance for employees and eligible dependents) and portions of its general and automobile liability insurance and workers’ compensation (insurance for various risks of loss related to torts; theft of; damage to; destruction of assets; errors and omissions; injury to employees and natural disasters). The estimated liability for self-insured risks represents an estimate of the amount to be paid on insurance claims reported and on insurance claims incurred but not reported (See Note 8). Consistent with GAAP guidelines, in the Proprietary Fund financial statements, the liability for self-insured risks is recorded under the accrual basis of accounting. As of July 1, 2013, Workers Compensation, General and Auto Claims are reported as an Internal Service Fund. The negative net position will be funded over a fifteen-year period. Compensated Absences

Compensated absences are payments to employees for accumulated vacation and sick leave. These amounts also include the related employer’s share of applicable taxes and retirement contributions. District employees may accumulate unused vacation and sick leave up to a specified amount depending on their date of hire. Vacation and sick leave are payable to employees upon termination or retirement at the current rate of pay on the date of termination or retirement. The District uses the vesting method to calculate the compensated absences amounts. The entire compensated absence liability is reported on the government-wide financial statements. The portion related to employees in the Internal Service Fund is recorded at the fund level. The current portion is the amount estimated to be used in the following year. An expenditure is recognized in the governmental fund as payments come due each period, for example, as a result of employee resignations and


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retirements. Compensated absences not recorded at the fund level represent a reconciling item between the fund level and government-wide presentations. Pensions In the government-wide statement of net position, liabilities are recognized for the District’s proportionate share of each pension plan’s net pension liability. For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Florida Retirement System (FRS) defined benefit plan and the Health Insurance Subsidy (HIS) defined benefit plan and additions to deductions from the FRS’s and the HIS’s fiduciary net position have been determined on the same basis as they are reported by the FRS and the HIS plans. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with benefit terms. Investments are reported at fair value. Accounting Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets/deferred outflows of resources and liabilities/deferred inflows of resources and disclosures of contingent assets/deferred outflows of resources and liabilities/deferred inflows of resources at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. RETIREMENT PLANS Florida Retirement System (FRS) – Defined Benefit Pension Plans General Information about the FRS The FRS was created in Chapter 121, Florida Statutes, to provide a defined benefit pension plan for participating public employees. The FRS was amended in 1998 to add the Deferred Retirement Option Program under the defined benefit plan and amended in 2000 to provide a defined contribution plan alternative to the defined benefit plan for FRS members effective July 1, 2002. This integrated defined contribution pension plan is the FRS Investment Plan. Chapter 112, Florida Statutes, established the Retiree Health Insurance Subsidy (HIS) Program, a cost-sharing multiple-employer defined benefit pension plan, to assist retired members of any state-administered retirement system in paying the costs of health insurance. Essentially all regular employees of the District are eligible to enroll as members of the State-administered FRS. Provisions relating to the FRS are established by Chapters 121 and 122, Florida Statutes; Chapter 112, Part IV, Florida Statutes; Chapter 238, Florida Statutes; and FRS Rules, Chapter 60S, Florida Administrative Code; wherein eligibility, contributions, and benefits are defined and described in detail. Such provisions may be amended at any time by further action from the Florida Legislature. The FRS is a single retirement system administered by the Florida Department of Management Services, Division of Retirement, and consists of the two cost-sharing, multiple-employer defined benefit plans and other nonintegrated programs. A comprehensive annual financial report of the FRS, which includes its financial statements, required supplementary information, actuarial report, and other relevant information, is available from the Florida Department of Management Services’ Website (www.dms.myflorida.com).


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The District’s pension expense in the governmental funds totaled $78.7 million for the fiscal year ended June 30, 2016. The District’s reported a liability is not recorded at the fund level represent a reconciling item between the fund level and government-wide presentations. At June 30, 2016, the District reported a liability of $640.5 million for its proportionate share of the Plan’s net pension liability. The net pension liability was measured as of June 30, 2015, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of July 1, 2015. The District’s proportionate share of the net pension liability was based on the District’s 2015-16 fiscal year contributions relative to the 2014-15 fiscal year contributions of all participating members. At June 30, 2016, the District’s proportionate share was 2.433 percent, which was an increase of 0.102 from its proportionate share measured as of June 30, 2014. POST EMPLOYMENT BENEFITS OTHER THAN PENSIONS

The District follows the guidance contained in Governmental Accounting Standards Board Statement No. 45, Accounting and Reporting by Employers for Post-Employment Benefits Other than Pensions (GASB 45); for certain post employment health care benefits provided by the District for the fiscal year ended June 30, 2016. The District’s annual OPEB cost is not recorded at the fund level represent a reconciling item between the fund level and government-wide presentations.

Plan Description Pursuant to Section 112.0801, Florida Statutes, the District is required to permit participation in the health insurance program by retirees and their eligible dependents at a cost to the retiree that is no greater than the cost at which coverage is available for active employees. Retirees pay 100% of the blended (active and retiree combined) equivalent premium rates. The blended rates provide an implicit subsidy for retirees because, on an actuarial basis, their current and future claims are expected to result in higher costs to the plan on average than those of active employees. The plan is a single employer plan. Funding Policy The District is financing the post-employment benefits on a pay-as-you-go basis. Expenditures for these insurance premiums are prorated between the General Fund and other funds where the personnel are located. For fiscal year 2016, 1,174 retirees received health care benefits. The District provided required contributions of approximately $6.8 million toward the annual OPEB cost. Retiree contributions totaled approximately $5.4 million. Annual OPEB Cost and Net OPEB Obligation The District’s annual Other Post Employment Benefit (OPEB) cost (expense) is calculated based on the annual required contribution of the employer (ARC), an amount actuarially determined in accordance with the parameters of GASB 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover the normal cost each year to amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years. The following table shows the components of the District’s annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the District’s net OPEB obligation to the retiree health plan (amounts in thousands):


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Annual Required Contribution 11,840$ Interest on Net OPEB Obligation 4,081 Adjustment to Annual Required Contribution (3,644) Annual OPEB Cost (Expense) 12,277 Contribution Towards OPEB Cost (6,823) Increase in Net OPEB Obligation 5,454 Net OPEB Obligation - Beginning of Year 102,032 Net OPEB Obligation - End of Year 107,486$

The District’s annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation as of June 30, 2016, was as follows (amounts in thousands):

Fiscal Year Ended

Annual OPEB Cost

Percentage of Annual OPEB Cost

ContributedNet OPEB Obligation

June 30, 2016 12,277$ 56% 107,486$ June 30, 2015 12,006 47% 102,032 June 30, 2014 13,311 37% 95,639 June 30, 2013 12,678 32% 87,297 June 30, 2012 13,735 43% 78,701

Funded Status and Funding Progress As of June 30, 2016, the actuarial accrued liability for benefits was $141.6 million, all of which was unfunded. The covered payroll (annual payroll of active employees covered by the plan) was $989.7 million, and the ratio of the unfunded actuarial accrued liability to the covered payroll was 14.0%.

FUND BALANCE GASB 54 categorizes fund balance as either nonspendable or spendable. Nonspendable is defined as the portion of fund balance that includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. District nonspendable items include inventories.

Spendable is defined as a hierarchy of fund balance classifications that is available to be spent based on the element to which the District is bound to observe constraints imposed upon the use of resources:

� Restricted fund balance is constrained by external parties, and constitutional provisions or enabling legislation. District restricted balances includes: Carryover balances as a result of revenue received with constraints from Federal laws, Florida Statute, Florida School Board Rules, local ordinances or contract provisions.

� Committed fund balance can only be used for specific purposes pursuant to constraints imposed by formal action of the School Board. District committed balance includes: Funds committed by the School Board on June 2, 2010 for future purchase and installation of equipment needed to transmit and receive programming for The Education Network (TEN).

� Assigned fund balances are amounts that are constrained by the School Board or Superintendent


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to be used for a specific purpose. Florida Statute 1001.51, Duties and Responsibilities of District School Superintendent, delegates certain financial authority to the Superintendent.

� Unassigned fund balance is the residual classification for the general fund.

Restricted or unrestricted amounts are considered spent when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. Committed amounts would be reduced first, followed by assigned amounts, and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used. The District has not established a stabilization arrangement. Instead, the Board has established policy 2.55, Fund Balance for Contingency to set aside 3% of total annual operating fund appropriations and transfers from the operating fund to cover unanticipated financial needs and to avoid a budget deficit. At the end of FY 16, the unassigned general fund balance was $50.0 million or 3.0% of general fund total expenditures and was increased to $52.0 million in FY 17 to comply with board policy to maintain a contingency of 3.0% of general fund appropriations and transfers. The District does not budget ending fund balances for the General Fund, with the exception of the contingency fund. Aside from the contingency, revenues and beginning fund balance are fully appropriated to expenditure accounts. If appropriations are fully utilized, year end fund balance will be equal to the contingency and reserved funds. However, position vacancies and unspent allocations have averaged from $67-$77 million between FY 2014 and FY 2016.


110

�"!%+6 ��66$#- 4��6�

2!�!"+8� $�3'�

The revenue projections are based on the following assumptions:

� Enrollment - The Office of Economic and Demographic Research (EDR) Education Enrollment Estimating Conference - July 7, 2016, compared to District demographer annual enrollment forecasts. District forecast aligned with Education Enrollment Estimating Conference projection for Palm Beach County. The EDR is a research arm of the Legislature principally concerned with forecasting economic and social trends that affect policy making, revenues, and appropriations. Increase of 2,322 in FY 18, 2,149 in FY 19, and 2,759 in FY 20.

� FEFP revenue, assumed 2% increase in unweighted FTE. After determining the total FEFP applied increase in millage rate to the School taxable value, obtained from EDR Ad Valorem Estimating Conference, to determine the breakout between state and local funds.

� School Taxable Value EDR Ad Valorem Estimating Conference, August 1, 2016 http://edr.state.fl.us/Content/conferences/advalorem/adval_results.pdf

� Millage rate, assumed 1.6% increase in RLE. Based on average increase over a three-year period, FY13 through FY15. Excluded FY16 since it is an election year, which tend to have higher tax reductions. Property taxes are projected to fund approximately 67% of the FEFP in Palm Beach as this is a property rich county. Assumed no change in other millage rates: prior period RLE (.0090 mills), discretional operating (0.7480 mills), local capital improvement (1.500 mills) and additional operating voted millage (0.2500 mills).

� School recognition and lottery assumed same per uwfte as FY16 � Class size assumed same per uwfte as FY16 � Transfers from capital Projects increased $3.4 million from FY17 to FY18 due to increase in

projected charter school capital outlay pass-through and $15.0 million from FY19 to FY20 for facility maintenance projects included in materials and supplies and purchased services.

� Other miscellaneous revenue assumed to remain constant.

The appropriation projections are based on the following assumptions:

� Salary increase of 2% in line with projected state funding plus increase staff due to projected student growth in district schools of 755 ($2.5 million) in FY18, 632 ($2.2 million) in FY19 and 1,474 ($5.1 million) in FY20.

� Benefits – no increase in FY18 or FY19, 0.25% increase in FY20. Assumed 5% increase in health claims and 10% increase in workers compensation, auto and general liability claims. Both are below national and state average. Need to continue to monitor health claims and worker’s compensation claims and if claims continue to increase an increase to premiums may be necessary. The district has not increased employee health premiums in over five years.

� Electricity - $2.6 mil increase in FY18 to recognize full year of proposed 16.3% rate increase. If approved rate increase will be effective January 1, 2017.

� Pass-through to charter schools based on District demographer annual enrollment forecast. Percent of enrollment growth expected in district schools is 32% in FY 18, 31% in FY 19 and 50% in FY 20.


111

� Transfers from capital Projects increased $3.4 million from FY17 to FY18 due to increase in projected charter school capital outlay pass-through and $15.0 million from FY19 to FY20 for facility maintenance projects included in materials and supplies and purchased services.

� Inflation rate of 1% for other categories, three year average of CPI Annual South Urban http://www.bls.gov/regions/mid-atlantic/data/consumerpriceindexhistorical_south_table.htm

� Contingency increased to remain in compliance with Board policy 2.55. � Future consideration: Textbook adoptions - science totaling $4.0 million in FY 19, math totaling

$5.0 million in FY 20, and literacy totaling $10.0 million in FY 20. Funding for textbook adoptions is contingent on the instructional materials allocation.

�+-4 +8��"�B!% 6� $�3'�


� Local Capital Improvement (1.5 mills) - School Taxable Value EDR Ad Valorem Estimating Conference, August 1, 2016 http://edr.state.fl.us/Content/conferences/advalorem/adval_results.pdf

� Sales Tax Revenue based on based on projections from Department of Revenue including a 3% annual escalator.

� Short term borrowing based on pledged future Sales Tax revenue � Certificates of Participation (COPS) for new schools and modernizations � Refer to the 5-Year Capital Plan for a complete list of revenues.


� Refer to the 5-Year Capital Plan for a complete list of projects. � The majority of the budget will be allocated to complete deferred building maintenance needs. A

Facility Condition Assessment (FCA) has recently been performed using in-house resources. All schools and facilities were assessed using a combination of work order history, the personal knowledge of school personnel and Facility Management Coordinators, and field verification visits. The FCA identifies specific needs at each facility based on age, physical condition, and school staff input.

� The project list also includes technology and security enhancements that will benefit all schools across the District. Funds for technology will be deployed to upgrade the infrastructure needed to keep pace with the growing demand for access, connection speeds and cyber security, as well as enhance the technology available in the classroom. Restoration of a regular bus replacement schedule is another planned use of the sales tax proceeds. The proposed Sales Tax Project List, including a detailed facility list, is available on the district website https://www.palmbeachschools.org/referendum2016/.

!. ��!"74%!'�

Revenue and appropriation projections are based on the following assumptions:

� Debt amortization schedules for COBI, COPS and bus and equipment leases. � Two new COPS for new schools and modernizations


112

�-!%4+8��!7!�$!� $�3�J� ��3��!"74%!'�


� Increase in federal reimbursement rates due to growth of the program has averaged 6% over the past three years – growth expected to level off, assumed 2% increases each year.

� Local reimbursements expected to stay constant.


� Applied the same benefit rate as in FY 17, 42% � USDA Economic research service 20-year historical average all food CPI index is 2.6%. Forecast

for FY 17 ranges from 1.5 to 2.5 %, applied 2% escalator to food costs each year. � Fund balance has accumulated over the past several years. The district intends to use the

accumulated funds on cafeteria reengineering projects reducing fund balance by $11.1 million to $16.9 million in FY 20. The resulting ending fund balance maintains a financially sound position.

�-!%4+8��!7!�$!�J�� :!"�

Revenue and appropriation projections are based on the following assumptions:

� Expect grant funds to be consistent with prior years. Budget will grow throughout the year as awards are received

�� !"�+8��!"74%!� $�3�


� Premiums based on growth in staff due to projected increase in enrollment and increase in general fund fringe benefits due to salary increases. Increase in benefits allocated between the Heath and Work Comp, Auto, General Liability (WC) Funds: FY18 $3.8 million to Health and $4.5 million to WC, FY 19 $3.5 million to Health and $3.6 million to WC, and FY 20 $8.5 million Health and $2.3 million WC.


� Assumed 5% increase in health claims and 10% increase in worker’s compensation, auto and general liability claims. Both are below national and state average. The National Council in Compensation Insurance, Inc. (NCCI) estimates that claims in Florida will increase 19.6% as a result of two recent Florida Supreme Court decisions, Castellanos and Westphal. The district has experienced an increase in claims, not to the extent of the NCCI estimates, and will continue to monitor. If claims increase in line with national or state trends an increase in premiums will need to be assessed. The district has not increased employee health premiums in over 4 years.


113

COMPARISON OF BUDET - ALL FUNDS

Amended Proposed %2015-2016 2016-2017 Increase/ Increase

Fund Titles Budgets Budgets (Decrease) (Decrease)General Fund 1,718,052,198$ $1,759,351,480 $41,299,283 2.40% Special Revenue - Food Service 111,714,562 118,510,934 6,796,372 6.08% Special Revenue - Other * 139,869,239 112,601,316 (27,267,924) (19.50%)Debt Service 328,682,475 285,743,340 (42,939,135) (13.06%)Capital Projects 390,099,290 430,289,947 40,190,657 10.30%

Subtotal $2,688,417,763 $2,706,497,016 $18,079,252

Less Transfers: (258,742,492) (249,005,036) 9,737,456 (3.76%)

Total Budget - All Funds $2,429,675,271 $2,457,491,980 $27,816,709 1.14%

*Not all Federal and State funds have been received. It is anticipated the FY2017 revenue will be similar to FY2016.

$0

$200,000,000

$400,000,000

$600,000,000

$800,000,000

$1,000,000,000

$1,200,000,000

$1,400,000,000

$1,600,000,000

$1,800,000,000

General Fund Special Rev - Food(410)

Special Rev - Other(420)

Debt Service (200) Capital Projects (300)

2015-2016 to 2016-2017

2015-2016 2016-2017


114

Revenue, Expenditures, and Fund BalancesFY 2014 to FY 2020 - All Funds

PROPOSED Forecasted Forecasted ForecastedFY 2014 FY 2015 FY 2016 FY 2017 Budget FY 2018 Budget FY 2019 Budget FY 2020 Budget

REVENUEFederal 191,122,036$ 191,390,574$ 192,302,290$ 191,889,288$ 193,189,793$ 194,693,110$ 196,226,493$ State Sources 520,989,974 503,568,782 493,652,768 528,873,186 532,570,184 540,082,887 555,285,733 Local Sources 1,113,441,006 1,207,801,699 1,300,250,402 1,346,007,666 1,496,170,259 1,540,535,562 1,595,002,652 TOTAL SOURCES 1,825,553,015$ 1,902,761,055$ 1,986,205,459$ 2,066,770,141$ 2,221,930,236$ 2,275,311,559$ 2,346,514,878$ Transfers In 250,043,031 237,858,458 258,481,144 249,005,036 250,758,638 250,659,038 269,780,038 Other Financing 61,012,167 (15,387,092) 28,870,441 16,453 32,698,910 61,685,658 78,958,370 Fund Balances, Beginning 486,189,804 387,751,169 326,547,044 390,705,386 280,236,235 281,382,646 285,586,394 TOTAL REVENUE,TRANSFERS & BALANCES 2,622,798,017 2,512,983,590 2,600,104,088 2,706,497,016 2,785,624,019 2,869,038,901 2,980,839,680

Less Transfers (250,043,031) (237,858,458) (258,481,144) (249,005,036) (250,858,638) (250,759,038) (269,880,038)

TOTAL REVENUE & BALANCES 2,372,754,987$ 2,275,125,131$ 2,341,622,944$ 2,457,491,980$ 2,534,765,381$ 2,618,279,863$ 2,710,959,642$

EXPENDITURESSalaries 993,691,344$ 989,901,422$ 1,013,097,586$ 1,029,342,974$ 1,052,817,151$ 1,074,902,212$ 1,100,439,936$ Employee Benefits 315,536,387 312,794,209 323,457,476 343,215,668 351,974,207 359,310,711 370,320,573 Purchased Services 100,268,905 108,309,367 108,537,928 113,959,151 115,735,765 116,639,018 117,551,305 Charter School Pass-Through 118,776,604 140,778,466 152,805,592 165,644,660 182,066,755 196,226,142 211,091,741 Energy Services 44,645,221 43,264,156 39,547,075 45,628,085 48,657,404 49,114,390 49,575,945 Materials and Supplies 90,989,307 86,788,742 89,307,716 180,901,006 183,001,500 185,583,993 200,512,299 Capital Outlay 79,163,750 78,807,374 51,244,097 191,027,670 216,817,914 251,074,374 267,127,066 Other 224,835,288 187,934,352 172,920,089 183,786,809 179,062,319 176,092,909 166,174,574 TOTAL EXPENDITURES 1,967,906,806$ 1,948,578,087$ 1,950,917,558$ 2,253,506,024$ 2,330,133,015$ 2,408,943,748$ 2,482,793,440$ Transfers Out 237,043,008 237,858,458 258,481,144 249,005,036 250,858,638 250,759,038 269,880,038 Fund Balances, Ending 404,848,181 326,547,044 390,705,386 203,985,956 204,632,367 209,336,115 228,166,202 TOTAL EXPENDITURESTRANSFERS & BALANCES 2,609,797,995 2,512,983,590 2,600,104,088 2,706,497,016 2,785,624,019 2,869,038,901 2,980,839,680

Less Transfers (237,043,008) (237,858,458) (258,481,144) (249,005,036) (250,858,638) (250,759,038) (269,880,038)

TOTAL EXPENDITURES & BALANCES 2,372,754,987$ 2,275,125,131$ 2,341,622,944$ 2,457,491,980$ 2,534,765,381$ 2,618,279,863$ 2,710,959,642$

By Account

FY 2017 Budget - Financial_____________________________________________________________________________________________________________________________________________The School District of Palm Beach County

115



116

Revenue, Expenditures, and Fund BalancesThree Year History - All Funds

PROPOSEDFY 2014 FY 2015 FY 2016 FY 2017 Budget

REVENUEFederal 191,122,036$ 191,390,574$ 192,302,290$ 191,889,288$ State Sources 520,989,974 503,568,782 493,652,768 528,873,186 Local Sources 1,113,441,006 1,207,801,699 1,300,250,402 1,346,007,666 TOTAL SOURCES 1,825,553,015$ 1,902,761,055$ 1,986,205,459$ 2,066,770,141$ Transfers In 250,043,031 237,858,458 258,481,144 249,005,036 Other Financing 61,012,167 (15,387,092) 28,870,441 16,453 Fund Balances, Beginning 486,189,804 387,751,169 326,547,044 390,705,386 TOTAL REVENUE,TRANSFERS & BALANCES 2,622,798,017 2,512,983,590 2,600,104,088 2,706,497,016

Less Transfers (250,043,031) (237,858,458) (258,481,144) (249,005,036)

TOTAL REVENUE & BALANCES 2,372,754,987$ 2,275,125,131$ 2,341,622,944$ 2,457,491,980$

EXPENDITURESInstruction 1,045,988,716$ 1,057,892,410$ 1,086,118,334$ 1,177,880,981$ Student Support Services 54,552,151 55,805,909 57,440,169 56,876,276 Instructional Media Services 18,763,331 18,205,356 18,374,756 19,551,036 Instruction and Curriculum Services 50,594,723 51,342,437 52,100,405 49,766,296 Instructional Staff Training 42,762,091 38,105,141 36,899,761 40,335,048 Instruction Related Technology 8,269,460 8,829,365 8,878,562 9,118,827 Board 6,043,497 6,828,285 6,797,515 7,747,922 General Administration 9,138,268 8,997,897 10,599,595 10,704,973 School Administration 96,410,699 96,771,973 99,764,450 99,532,474 Facilities Acquisition and Construction 72,798,998 70,288,545 41,446,687 181,865,632 Fiscal Services 5,816,127 5,893,060 6,671,363 6,766,783 Food Service 73,476,319 76,504,875 80,708,307 90,574,591 Central Services 15,244,789 15,434,056 16,023,860 15,954,056 Student Transportation Services 46,975,855 47,270,680 49,524,172 53,214,542 Operation of Plant 124,939,541 126,187,550 126,268,105 133,287,674 Maintenance of Plant 67,402,584 69,681,092 70,415,629 79,318,175 Administrative Technology Services 6,237,637 7,084,697 8,051,886 7,915,587 Community Services 36,143,276 37,170,533 41,426,499 50,807,283 Debt Service 186,348,745 150,284,226 133,407,503 162,287,869 TOTAL EXPENDITURES 1,967,906,806$ 1,948,578,087$ 1,950,917,558$ 2,253,506,024$ Transfers Out 237,043,008 237,858,458 258,481,144 249,005,036 Fund Balances, Ending 404,848,181 326,547,044 390,705,386 203,985,956 TOTAL EXPENDITURESTRANSFERS & BALANCES 2,609,797,995 2,512,983,590 2,600,104,088 2,706,497,016

Less Transfers (237,043,008) (237,858,458) (258,481,144) (249,005,036)

TOTAL EXPENDITURES & BALANCES 2,372,754,987$ 2,275,125,131$ 2,341,622,944$ 2,457,491,980$

By Function


117

Proposed 2016-2017 District BudgetSummary of All Funds

ESTIMATED REVENUESGENERAL SPECIAL

REVENUES FUND REVENUEFederal 3,807,000$ 184,823,325$ State Sources 513,080,664 1,472,425 Local Sources 1,021,613,537 16,826,190 TOTAL SOURCES 1,538,501,201$ 203,121,940$ Transfers In 93,600,000 Other FinancingNonrevenue Sources:Fund Balances - July 1, 2016 127,250,279 27,990,309 TOTAL REVENUE,TRANSFERS & BALANCES 1,759,351,480 231,112,249 Less Transfers

TOTAL REVENUE & BALANCES 1,759,351,480$ 231,112,249$

PROPOSED APPROPRIATIONSAPPROPRIATIONSInstruction 1,126,206,761$ 51,674,220$ Student Support Services 46,788,359 10,087,917 Instructional Media Services 19,546,036 5,000 Instruction and Curriculum Development Services 33,261,624 16,504,672 Instructional Staff Training 10,818,619 29,516,429 Instruction-Related Technology 9,015,022 103,805 Board 7,742,654 5,268 General Administration 7,476,485 3,228,488 School Administration 99,517,403 15,071 Facilities Acquisition and Construction 496,828 Fiscal Services 6,766,783 Food Service 17,142 90,557,449 Central Services 14,986,931 967,125 Student Transportation Services 52,743,084 471,458 Operation of Plant 133,280,947 6,726 Maintenance of Plant 79,316,038 2,137 Administrative Technology Services 7,915,587 Community Services 50,794,283 13,000 Debt Service 577,000 TOTAL APPROPRIATIONS 1,707,267,587$ 203,158,765$ Transfers Out 83,893 Fund Balances - June 30, 2017 52,000,000 27,953,485 TOTAL APPROPRIATIONS,TRANSFERS & BALANCES 1,759,351,480 231,112,249 Less Transfers

TOTAL APPROPRIATIONS & BALANCES 1,759,351,480$ 231,112,249$

By Function


118


ESTIMATED REVENUESDEBT CAPITAL TOTAL

REVENUES SERVICE PROJECTS ALL FUNDSFederal 3,258,963$ 191,889,288$ State Sources 2,869,002 11,451,095$ 528,873,186 Local Sources 307,567,939 1,346,007,666 TOTAL SOURCES 6,127,965$ 319,019,034$ 2,066,770,141$ Transfers In 155,321,143 83,893 249,005,036 Other Financing 16,453 16,453 Nonrevenue Sources:Fund Balances - July 1, 2016 124,294,232 111,170,566 390,705,386 TOTAL REVENUE,TRANSFERS & BALANCES 285,743,340 430,289,947 2,706,497,016 Less Transfers (249,005,036)

TOTAL REVENUE & BALANCES 285,743,340$ 430,289,947$ 2,457,491,980$

PROPOSED APPROPRIATIONSAPPROPRIATIONSInstruction 1,177,880,981$ Student Support Services 56,876,276 Instructional Media Services 19,551,036 Instruction and Curriculum Development Services 49,766,296 Instructional Staff Training 40,335,048 Instruction-Related Technology 9,118,827 Board 7,747,922 General Administration 10,704,973 School Administration 99,532,474 Facilities Acquisition and Construction 181,368,804$ 181,865,632 Fiscal Services 6,766,783 Food Service 90,574,591 Central Services 15,954,056 Student Transportation Services 53,214,542 Operation of Plant 133,287,674 Maintenance of Plant 79,318,175 Administrative Technology Services 7,915,587 Community Services 50,807,283 Debt Service 161,710,869$ 162,287,869 TOTAL APPROPRIATIONS 161,710,869$ 181,368,804$ 2,253,506,024$ Transfers Out 248,921,143 249,005,036 Fund Balances - June 30, 2017 124,032,471 203,985,956 TOTAL APPROPRIATIONS,TRANSFERS & BALANCES 285,743,340 430,289,947 2,706,497,016 Less Transfers (249,005,036)TOTAL APPROPRIATIONS & BALANCES 285,743,340$ 430,289,947$ 2,457,491,980$

By Function


119


ESTIMATED REVENUESGENERAL SPECIAL

REVENUES FUND REVENUEFederal 3,807,000$ 184,823,325$ State Sources 513,080,664 1,472,425 Local Sources 1,021,613,537 16,826,190 TOTAL SOURCES 1,538,501,201$ 203,121,940$ Transfers In 93,600,000 Other FinancingNonrevenue Sources:Fund Balances - July 1, 2016 127,250,279 27,990,309 TOTAL REVENUE,TRANSFERS & BALANCES 1,759,351,480 231,112,249 Less Transfers

TOTAL REVENUE & BALANCES 1,759,351,480$ 231,112,249$

PROPOSED APPROPRIATIONSAPPROPRIATIONSSalary 945,192,827$ 84,150,147$ Employee Benefits 310,963,827 32,251,842 Purchased Services 255,075,738 24,528,073 Energy Services 43,098,518 2,529,567 Materials and Supplies 131,758,982 49,142,024 Capital Outlay 4,520,631 5,138,236 Other 16,657,066 5,418,875 TOTAL APPROPRIATIONS 1,707,267,587$ 203,158,765$ Transfers Out 83,893 Fund Balances - June 30, 2017 52,000,000 27,953,485 TOTAL APPROPRIATIONS,TRANSFERS & BALANCES 1,759,351,480 231,112,249 Less Transfers

TOTAL APPROPRIATIONS & BALANCES 1,759,351,480$ 231,112,249$

By Account


120


ESTIMATED REVENUESDEBT CAPITAL TOTAL

REVENUES SERVICE PROJECTS ALL FUNDSFederal 3,258,963$ 191,889,288$ State Sources 2,869,002 11,451,095$ 528,873,186 Local Sources 307,567,939 1,346,007,666 TOTAL SOURCES 6,127,965$ 319,019,034$ 2,066,770,141$ Transfers In 155,321,143 83,893 249,005,036 Other Financing 16,453 16,453 Nonrevenue Sources:Fund Balances - July 1, 2016 124,294,232 111,170,566 390,705,386 TOTAL REVENUE,TRANSFERS & BALANCES 285,743,340 430,289,947 2,706,497,016 Less Transfers (249,005,036)

TOTAL REVENUE & BALANCES 285,743,340$ 430,289,947$ 2,457,491,980$

PROPOSED APPROPRIATIONSAPPROPRIATIONSSalary 1,029,342,974$ Employee Benefits 343,215,668 Purchased Services 279,603,811 Energy Services 45,628,085 Materials and Supplies 180,901,006 Capital Outlay 181,368,804 191,027,670 Other 161,710,869$ 183,786,809 TOTAL APPROPRIATIONS 161,710,869$ 181,368,804$ 2,253,506,024$ Transfers Out 248,921,143 249,005,036 Fund Balances - June 30, 2017 124,032,471 203,985,956 TOTAL APPROPRIATIONS,TRANSFERS & BALANCES 285,743,340 430,289,947 2,706,497,016 Less Transfers (249,005,036)TOTAL APPROPRIATIONS & BALANCES 285,743,340$ 430,289,947$ 2,457,491,980$

By Account


121

General Fund Food Service Other Debt Service Capital Total

127,250,279$ 27,952,934$ 37,375$ 124,294,232$ 111,170,566$ 390,705,386$

+ Revenue 1,632,101,201 90,558,000 112,563,940 161,449,108 319,119,381 2,315,791,630

- Appropriations 1,707,351,480 90,557,449 112,601,316 161,710,869 430,289,947 2,502,511,060

52,000,000$ 27,953,485$ -$ 124,032,471$ -$ 203,985,956$

The District does not budget ending fund balances for the General Fund, with the exception of the contingency fund.Aside from the contingency, revenues and beginning fund balance are fully appropriated to expenditure accounts. Ifappropriations are fully utilized, year end fund balance will be equal to the contingency and reserved funds.However, position vacancies and unspent allocations have averaged from $65-$77 million between FY 2014 and FY2016.

Beginning Fund Balance

Ending Fund Balance

Special Revenue

Beginning and Ending Fund BalancesBy Major Fund Group

Fiscal Year 2017

Capital projects beginning fund balance represents proceeds of prior year funding that has not yet been expendedfor projects in progress.

Special Revenue-Other funds are primarily reimbursement grants. As such, most of them have no fund balanceremaining at year end. The beginning and ending fund balances shown represent local grants for which the districthas received funding at the start of the grant.

The debt service budget begins each year with funding from the prior year to pay the August debt payments.


122

REVENUE FY 2017Estimated Forecasted Forecasted Forecasted

FY 2013 FY 2014 FY 2015 FY 2016 Revenue FY 2018 FY 2019 FY 2020Total Federal Revenue 7,194,028$ 8,476,829$ 8,635,064$ 3,205,166$ 3,807,000$ 3,807,000$ 3,807,000$ 3,807,000$ Total State Revenue 427,604,553 507,170,843 486,006,185 476,078,541 513,080,664 515,879,266 523,391,970 538,487,014Total Local Revenue 858,732,069 809,908,854 949,838,660 1,032,081,828 1,021,613,537 1,066,591,413 1,105,832,261 1,142,552,288Total Other Revenue 4,109,444 68,404,071 5,013,164 119,886Total Transfers In 83,171,586 101,680,782 91,341,538 89,434,470 93,600,000 96,988,573 96,888,973 111,889,973Beginning Fund Balance 166,666,832 133,274,438 111,813,314 117,132,310 127,250,279 128,250,279 129,750,279 131,250,279TOTAL REVENUE, TRANSFERS, & FUND BALANCE $1,547,478,512 $1,628,915,817 $1,652,647,925 $1,718,052,201 1,759,351,480$ $1,811,516,531 $1,859,670,483 $1,927,986,554

EXPENDITURES FY 2017Proposed Forecasted Forecasted Forecasted

Account FY 2013 FY 2014 FY 2015 FY 2016 Appropriations FY 2018 FY 2019 FY 2020Salary 100 880,805,212 908,734,032 906,339,513 921,867,212 945,192,827 966,668,818 988,215,729 1,013,204,540Employee Benefits 200 255,068,683 284,722,479 282,889,998 292,387,541 310,963,827 319,000,710 326,111,190 336,890,510Purchased Services 300 72,215,811 74,347,910 81,744,929 81,897,485 89,431,078 90,325,388 91,228,642 92,140,929Charter School Pass-Through 84,050,339 118,776,604 140,778,466 152,805,592 165,644,660 182,066,755 196,226,142 211,091,742Energy Services 400 41,370,752 42,194,876 40,816,271 37,193,453 43,098,518 45,698,587 46,155,572 46,617,128Materials and Supplies 500 44,101,242 50,234,858 44,975,551 48,468,762 131,758,982 133,266,801 135,029,840 149,122,304Capital Outlay 600 5,000,963 5,184,888 6,947,133 10,043,170 4,520,631 4,565,837 4,611,495 4,657,610Other 700 31,303,514 31,162,524 30,948,451 31,588,077 16,657,066 16,823,636 16,991,873 17,161,791Total $1,413,916,518 $1,515,358,171 1,535,440,312 1,576,251,293 1,707,267,587$ 1,758,416,532 1,804,570,483 1,870,886,554

287,557 45,319 75,302 14,550,629 83,893 100,000 100,000 100,000133,274,438 113,512,327 117,132,310 127,250,279 52,000,000 53,000,000 55,000,000 57,000,000

TOTAL EXPENDITURES, TRANSFERS & FUND BALANCE $1,547,478,512 $1,628,915,817 $1,652,647,925 $1,718,052,201 1,759,351,480$ $1,811,516,532 $1,859,670,483 $1,927,986,554

Reserves & Ending Fund BalanceTransfers to Capital

General Fund Revenue and ExpendituresFY 2013 to FY 2020

By Account


123

REVENUE FY 2017Estimated

FY 2013 FY 2014 FY 2015 FY 2016 RevenueTotal Federal Revenue 7,194,028$ 8,476,829$ 8,635,064$ 3,205,166$ 3,807,000$ Total State Revenue 427,604,553 507,170,843 486,006,185 476,078,541 513,080,664Total Local Revenue 858,732,069 809,908,854 949,838,660 1,032,081,828 1,021,613,537Total Other Revenue 4,109,444 68,404,071 5,013,164 119,886Total Transfers In 83,171,586 101,680,782 91,341,538 89,434,470 93,600,000Beginning Fund Balance 166,666,832 133,274,438 111,813,314 117,132,310 127,250,279TOTAL REVENUE, TRANSFERS, & FUND BALANCE $1,547,478,512 $1,628,915,817 $1,652,647,925 $1,718,052,201 1,759,351,480$

EXPENDITURES FY 2017Proposed

Function FY 2013 FY 2014 FY 2015 FY 2016 AppropriationsInstructional Services 5000 906,196,582$ 986,845,927$ 1,001,229,257 1,028,301,890 1,126,206,761$

Support Services:Student Support 6100 39,450,739 43,397,000 44,184,877 44,551,116 46,788,359Media Services 6200 18,217,228 18,734,056 18,198,694 18,365,773 19,546,036Curriculum Development 6300 32,173,719 33,983,902 34,407,529 33,991,527 33,261,624Instructional Staff Training 6400 11,936,349 13,709,565 10,248,393 9,461,711 10,818,619Instr. Related Technology 6500 5,153,251 8,163,059 8,727,475 8,827,026 9,015,022Board of Education 7100 5,416,889 5,993,997 6,778,245 6,747,835 7,742,654General Administration 7200 5,509,493 6,197,927 6,431,768 7,428,146 7,476,485School Administration 7300 93,534,648 96,382,551 96,768,304 99,740,255 99,517,403Fac. Acquisition & Constr. 7400 1,535,179 1,709,882 1,912,879 486,688 496,828Fiscal Services 7500 5,554,094 5,775,373 5,825,126 8,997,253 6,766,783Food Services 7600 36,748 57,251 86,852 104,012 17,142Central Services 7700 13,486,447 14,136,815 14,479,011 14,991,277 14,986,931Student Transportation 7800 45,907,543 46,600,112 46,865,446 49,101,315 52,743,084Operations of Plant 7900 124,609,190 124,506,877 126,155,387 126,259,071 133,280,947Maintenance of Plant 8100 64,251,217 67,402,584 69,681,092 70,415,629 79,316,038Administrative Tech Svcs 8200 7,445,529 6,237,637 7,005,541 7,949,594 7,915,587Community Services 9100 33,448,264 35,474,205 36,419,904 40,502,171 50,794,283Debt Service 9200 53,411 49,450 34,532 29,006 577,000Total Instructional & Support Serv. $1,413,916,518 $1,515,358,171 $1,535,440,312 $1,576,251,293 1,707,267,587$

287,557 45,319 75,302 14,550,629 83,893133,274,438 113,512,327 117,132,310 127,250,279 52,000,000

TOTAL EXPENDITURES, TRANSFERS & FUND BALANCE $1,547,478,512 $1,628,915,817 $1,652,647,925 $1,718,052,201 1,759,351,480$

Reserves & Ending Fund BalanceTransfers to Capital

General Fund Revenue and ExpendituresFY 2013 to FY 2020

By Function


124

General Fund Overview The General Fund is used to account for all financial activities not required to be reported in another designated fund. By law, schools are required to report grants, food service, debt service, capital projects, and internal service operations in separate funds. The day-to-day operation of school centers, area offices and central offices is accounted for in the General Fund. Included are costs for employee salaries and benefits, textbooks, supplies, equipment, utilities, transportation, security and other expenses for the direct operation of schools and departments. The General Fund budget for FY 2017 is $1,759,351,480, up $41.3 million over the FY 2016 budget. The budget is allocated to the following functions: Instructional, Student Support Services, Central Support Services, Administrative Support Services, Community Services, and Reserves. FEFP Funding

The Florida Education Finance Program (FEFP) is the primary source of funding for General Fund expenditures. The funding formula utilizes a combination of state and local funds to fund education. For FY 2017, FEFP funds provided to Palm Beach County total $1,456,021,341. Of that amount, the state funds $500,936,951 and local property taxes fund $955,084,390. As a property rich county, Palm Beach County property taxpayers are funding 66% of the district’s education costs in FY 2017. Total FEFP funding is $38.1 million more than FY 2016.

Funding Earmarks The state designates a large portion of FEFP funds for specific purposes, restricting the District’s discretionary use of the funds. For FY 2017, $570,161,704, or 39% of the district’s total operating budget, is earmarked for class size reduction, Exceptional Student Education, Supplemental Academic Instruction, instructional materials, transportation, reading and other specified uses.

Revenue Forecasting

FEFP revenue allocations are set annually by the Legislature, and are subject to legislative priorities and availability of source funding. Legislative priorities are monitored throughout the legislative session. Trends in state general revenue, primarily state sales tax receipts, are monitored, as well as local property tax revenue, to determine if source funding available for K-12 appropriations is increasing or declining. Since the FEFP funding formula is based on student enrollment projections, considerable effort is placed on forecasting enrollment.

Student Enrollment

The Florida Education Finance Program bases financial support for education upon individual student participation in a particular educational program. FEFP funds are generated by multiplying the number of full-time equivalent (FTE) students in each of the educational programs by cost factors to obtain weighted FTEs. Weighted FTEs are then multiplied by the base student allocation plus the district cost differential to determine the state and local FEFP funds. Program cost factors are determined by the Legislature and represent relative cost differences among the FEFP instructional programs.


125

State Sales Tax Revenue Statewide, on average, school districts receive 56% of their funding from state revenue. Recent forecasts of state sales tax revenue, a major component of state revenue, show an upward trend, which may allow the Legislature to appropriate additional funds to K-12 education going forward.

Property Tax Revenue

The remaining 44% of FEFP funding statewide is derived from local property taxes. The taxable value of property in Palm Beach County increased by 8.13% compared to last year. This compares to an increase in tax year 2015 of 10.05%. The Legislature continues to hold the average local millage rate constant, limiting the amount of additional revenues that can be gained by the increase in property values.


126

REVENUE ($MILLIONS)Estimated % ofRevenue Total

Federal Sources $ 3.8 0.22%State Sources 513.1 29.16%Local Sources 1,021.6 58.07%Transfer from Capital 93.6 5.32%Fund Balance & Transfers 127.3 7.23%TOTAL REVENUE $ 1,759.4 100.00%

APPROPRIATIONS ($MILLIONS)Proposed % of

Budget TotalSalaries & Benefits $ 1,256.2 71.39%Purchased Services 255.1 14.50%Energy Services 43.1 2.45%Materials & Supplies 131.8 7.49%Capital Outlay 4.5 0.26%Other Expenses 16.7 0.95%

Sub-Total $ 1,707.4 Fund Balance & Transfers 52.0 2.96%

TOTAL BUDGET $ 1,759.4 100.00%

The General Fund Operating Budget accounts for the day-to-day operation of school centers, area offices and central offices.Included are costs for employee salaries, fringe benefits, textbooks, supplies, equipment, utilities, and other expenses for thedirect operation of schools and departments for the fiscal year.

PROPOSED FY 2017 REVENUE AND APPROPRIATIONSGENERAL FUND BUDGET

Federal Sources

<1%

State Sources29%

Local Sources58%

Transfer from Capital

5%

Fund Balance7%

FY 2017 Proposed Revenue

Salaries & Benefits

71%

Purchased Services

15%

Energy2%


7%

Capital<1%

Other1%

Fund Balance & Transfers

3%



127

General Fund - All RevenueFiscal Years 2013 to 2017

June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016 Second Calc. Increase/Year-End Year-End Year-End Year-End Projected (Decrease)

Federal Revenue FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY16 to FY17Impact Fees 8,228$ 5,933$ 7,019$ 5,663$ 7,000$ 1,337$ROTC 885,374 971,892 1,060,583 901,779 800,000 (101,779)Medicaid Reimbursement 6,226,325 7,269,649 7,567,462 2,297,724 3,000,000 702,276Federal through State 74,102 229,355 - - - -Sub-total 7,194,028$ 8,476,829$ 8,635,064$ 3,205,166$ 3,807,000$ 601,834$

State Revenue for K-12 OperationsFEFP-FTE Generated 44,890,479$ 121,620,329$ 96,058,929$ 82,842,371$ 103,059,597$ 20,217,226$ESE Block Grant 64,223,028 64,753,322 65,204,545 66,043,416 72,733,449 6,690,033Supplemental Academic Instruction 33,967,290 34,389,540 34,651,002 35,355,377 41,263,879 5,908,502Reading Instruction 8,438,856 8,536,863 8,565,235 8,617,445 8,617,184 (261)Safe Schools 4,150,291 4,123,852 4,234,387 4,223,311 4,221,449 (1,862)DJJ Supplement 274,597 246,756 319,392 281,773 288,400 6,627Instructional Materials 13,743,805 14,503,124 14,595,583 14,786,899 14,815,055 28,156Transportation 23,945,313 24,324,907 23,482,167 24,604,098 24,956,260 352,162Teacher Supply 2,122,431 3,043,876 3,054,489 3,079,344 3,066,673 (12,671)ESE McKay Scholarships (8,436,448) (8,861,203) (9,521,131) (10,221,645) (10,426,078) (204,433)Digital Classrooms Allocation - - 1,720,807 3,081,109 3,445,680 364,571CO & DS 102,164 103,586 111,390 111,372 115,000 3,628State License Tax 252,829 277,246 285,220 276,752 270,000 (6,752)Discretionary Lottery - 1,874,962 692,159 - - -Class Size Reduction (categorical ) 206,593,660 207,018,100 209,872,957 212,395,962 215,215,306 2,819,344School Recognition Funds 10,436,226 8,436,400 10,584,702 9,254,019 9,254,019 -Other State Sources 602,999 426,538 536,355 315,156 300,000 (15,156)Sub-total 405,307,520$ 484,818,198$ 464,448,187$ 455,046,759$ 491,195,873$ 36,149,114$

State Revenue for Adult Education & VPKWorkforce Development 18,633,199$ 18,633,199$ 17,026,477$ 17,014,911$ 17,103,329$ 88,418$Workforce Development Incent Prog 162,569 - 115,269 - - -Adults With Disabilities 760,481 759,066 760,481 - - -Voluntary Pre-K Program 2,740,785 2,960,381 3,651,909 4,016,532 4,781,462 764,930Sub-total 22,297,034$ 22,352,645$ 21,554,136$ 21,031,443$ 21,884,791$ 853,348$

Local Revenue for K-12 OperationsTaxes, Required Local Effort (RLE) 677,530,422$ 678,258,226$ 733,229,307$ 800,456,675$ 784,414,735$ (16,041,940)$Taxes, Prior Year RLE 2,937,438 1,597,379 1,729,187 1,744,423 1,543,224 (201,199)Taxes, Discretionary - Basic 89,655,698 96,774,526 107,785,963 118,620,773 128,259,089 9,638,316Taxes, Voter Approved - Operating (.25) 31,928,668 33,278,723 36,024,720 39,645,980 42,867,342 3,221,362Payment in Lieu of Taxes 43,517 46,089 49,862 289,839 200,000 (89,839)Rent 870,020 814,303 5,851,262 2,352,354 1,700,000 (652,354)Interest Income 419,572 1,384,317 1,482,754 2,124,358 1,075,000 (1,049,358)Gain on Sale of Investments 103,211 89,144 37,387 - - -Gifts, Grants, Bequests 1,692,624 2,074,325 1,842,051 1,435,590 1,148,440 (287,150)Miscellaneous Local Sources 17,476,185 15,721,439 16,298,857 18,302,564 13,337,987 (4,964,577)Erate 1,302,841 5,381,495 6,783,545 2,477,501 2,825,000 347,499Federal Indirect Costs 4,250,168 2,940,341 2,562,140 3,171,449 3,000,000 (171,449)Food Service Indirect Costs 1,691,533 1,039,635 987,266 1,293,683 1,200,000 (93,683)Sale of Capital Assets - 100,068 4,895,710 - - -Loss Recoveries 4,109,444 5,057,784 117,454 119,886 - (119,886)Sub-total 834,011,342$ 844,557,794$ 919,677,465$ 992,035,075$ 981,570,817$ (10,464,258)$

Local Revenue - Fee ProgramsAdult General Ed. 641,275$ 691,322$ 551,802$ 643,425$ 600,000$ (43,425)$GED Testing 218,809 162,538 83,307 57,056 120,000 62,944Community School 861,564 783,806 838,029 657,046 700,000 42,954Before/After School 156,673 181,096 186,733 220,751 180,000 (40,751)Insurance - Student Athletics 753,482 745,657 714,458 731,025 539,720 (191,305)Preschool Program 340,184 192,458 232,435 233,665 200,000 (33,665)After School Program 25,858,183 30,998,254 32,571,457 37,624,007 37,703,000 78,993Sub-total 28,830,171$ 33,755,131$ 35,178,221$ 40,166,975$ 40,042,720$ (124,255)$

Transfers In & Beginning Fund BalanceFrom Capital 83,171,586$ 88,680,759$ 91,341,538$ 89,434,470$ 93,600,000$ 4,165,530$From Internal Service Fund Closeout (Maint.) - 13,000,022 - - - -Beginning Fund Balance 166,666,832 133,274,438 111,813,314 117,132,310 127,250,279 10,117,969Sub-total 249,838,418$ 234,955,220$ 203,154,852$ 206,566,780$ 220,850,279$ 14,283,499$

Total Sources 1,547,478,512$ 1,628,915,817$ 1,652,647,924$ 1,718,052,198$ 1,759,351,480$ 41,299,283$


128

Year-endFY 2015 FY 2016 FY 2016 FY 2017 Variance2014-15 2015-16 2015-16 2016-17 Increase/

Fourth Calc Second Fourth Calc. Second Calc Decrease4/17/2015 Calculation 4/21/2016 7/18/2016 FY17 vs. FY16

1 K-12 Unweighted FTE's 183,446.91 186,422.85 186,328.99 187,935.23 1,606.242 K-12 Weighted FTE's (Funded) 201,437.75 204,954.58 204,925.09 206,049.25 1,124.16

Prevalence 1.098 1.099 1.100 1.096 (0.004)3 State Base Student Alloc (BSA) 4,032 4,154 4,154 4,161 64 District Cost Differential (DCD) 1.0290 1.0319 1.0319 1.0333 0.0014 5 Palm Beach County Schools BSA 4,149$ 4,287$ 4,287$ 4,299$ 12$

6 WTD FTE x BSA x DCD 835,703,047$ 878,635,561$ 878,509,138$ 885,859,637$ 7,350,499$7 ESE Guarantee 65,204,545 66,043,416 66,043,416 72,733,449 6,690,0338 Supplemental Academic Instruction 34,651,002 35,355,377 35,355,377 41,263,879 5,908,5029 Reading Instruction 8,565,235 8,636,823 8,617,445 8,617,184 (261)

10 Safe Schools 4,234,387 4,226,978 4,223,311 4,221,449 (1,862)11 DJJ Supplement 319,392 310,523 281,773 288,400 6,62712 Instructional Materials 14,705,403 15,010,609 14,786,899 14,815,055 28,15613 Transportation 23,482,167 23,880,590 24,604,098 24,956,260 352,16214 Digital Classrooms Allocation 1,720,807 3,088,857 3,081,109 3,445,680 364,57115 Teacher Supply 3,054,489 3,079,344 3,079,344 3,066,673 (12,671)16 Proration to Available State Funds (7,061,393) (391,991) (2,343,377) (385,305) 1,958,07217 Additional Funds - - - - -19 Instructional Materials Scholarship Deductions (109,820) - - - -20 Virtual Education Contribution - - - - -22 Federally Connected Student Supplement - 4,750 4,750 - (4,750)23 Gross State and Local FEFP 984,469,261$ 1,037,880,837$ 1,036,243,283$ 1,058,882,361$ 22,639,078$

24 Less: Required Local Effort Taxes (732,598,713) (793,395,357) (793,395,357) (782,414,735) 10,980,62225 Total State FEFP 251,870,548$ 244,485,480$ 242,847,926$ 276,467,626$ 33,619,700$

District Lottery/School Recognition26 Lottery - Discretionary 692,332 698,197 - - -27 Lottery - School Recog. $ 10,584,702 10,584,702 9,254,019 9,254,019 -28 Total Lottery/School Recognition 11,277,034$ 11,282,899$ 9,254,019$ 9,254,019$ -$

Categorical Allocations29 Class Size Reduction 209,847,655 213,576,080 212,375,123 215,215,306 2,840,18330 Total State Categorical Funding 209,847,655$ 213,576,080$ 212,375,123$ 215,215,306$ 2,840,183$

Local Funding31 Palm Beach County Tax Roll 150,103,001,478$ 165,191,584,364$ 165,191,584,364$ 178,613,927,082$ 13,422,342,718$32 Required Local Effort (RLE) 732,598,713 793,395,357 793,395,357 782,414,735 (10,980,622)33 Prior Year Required Local Effort 1,729,187 1,744,423 1,744,423 1,543,224 (201,199)34 Discretionary Funds (Basic) 107,785,963 118,620,773 118,620,773 128,259,089 9,638,31635 Voted Funds - Operating 36,024,720 39,645,980 39,645,980 42,867,342 3,221,36236 Total Local Funding 878,138,583$ 953,406,533$ 953,406,533$ 955,084,390$ 1,677,857$

37 TOTAL FUNDING 1,351,133,820$ 1,422,750,992$ 1,417,883,601$ 1,456,021,341$ 38,137,740$

Millage Rates38 Required Local Effort (RLE) 5.0840 5.0030 5.0030 4.5630 (0.4400)39 Prior Year RLE 0.0120 0.0110 0.0110 0.0090 (0.0020)40 Discretionary - Operating 0.7480 0.7480 0.7480 0.7480 0.0000 41 Voter Approved (FY 2012-2015) 0.2500 0.2500 0.2500 0.2500 0.000042 Total Millage 6.0940 6.0120 6.0120 5.5700 (0.4420)

Total Funds per Unweighted FTE 7,365$ 7,632$ 7,610$ 7,747$ 138$1.81%

* Excludes McKay Scholarships and prior year adjustments.

The School District Of Palm Beach CountyFlorida Education Finance Program (FEFP) Detail*


129

FY 2016 FY 2017State Year-End Proposed Increase/

Category * Function Appropriations Appropriations (Decrease)

Instruction Instruction 5000 1,081,920,275$ 1,126,206,761$ 44,286,486$ *Total Instruction: 1,081,920,275$ 1,126,206,761$ 44,286,486$

Instructional Support Services Student Personnel Services 6100 46,908,882$ 46,788,359$ (120,523)$ Instructional Media Services 6200 20,280,403 19,546,036 (734,367) Instruction & Curriculum Dev. Serv. 6300 35,096,489 33,261,624 (1,834,865) * Instructional Staff Training Services 6400 10,284,827 10,818,619 533,792 Instruction Related Technology 6500 9,024,266 9,015,022 (9,244) Total Instructional Support Services: 121,594,867$ 119,429,660$ (2,165,207)$

Central Support Services Facilities Acquisition & Construction 7400 756,341$ 496,828$ (259,513)$ Fiscal Services 7500 6,986,857 6,766,783 (220,074) Food Services 7600 105,521 17,142 (88,379) Central Services 7700 15,520,119 14,986,931 (533,188) Student Transportation Services 7800 49,793,977 52,743,084 2,949,107 * Operation of Plant 7900 127,312,812 133,280,947 5,968,135 * Maintenance of Plant 8100 75,554,493 79,316,038 3,761,545 * Admin Technology Services 8200 8,677,563 7,915,587 (761,976) Debt Service 9200 137,700 577,000 439,300 Total Central Support Services: 284,845,383$ 296,100,340$ 11,254,957$

Administrative Support Services Board 7100 7,714,798$ 7,742,654$ 27,856$ General Administration 7200 7,480,959 7,476,485 (4,474) School Administration 7300 99,873,347 99,517,403 (355,944) Total Administrative Support Services: 115,069,104$ 114,736,542$ (332,562)$

Community Services Community Services 9100 50,071,938 50,794,283 722,345Total Community Services: 50,071,938$ 50,794,283$ 722,345

Countywide Reserves/Transfers Board Contingency Fund 2700 50,000,000$ 52,000,000$ 2,000,000$ * Reserve for Future Years 2700 - - - Transfers Out 9700 14,550,629 83,893 (14,466,736) *Total Countywide Reserves/Transfers: 64,550,629$ 52,083,893$ (12,466,736)$

GRAND TOTAL 1,718,052,198$ 1,759,351,480$ 41,299,283$

*

GENERAL FUND APPROPRIATIONSCOMPARISON OF FY 2016 TO FY 2017

Descriptions of these functional areas as defined by the State Department of Education's Financial and Program Cost Accountingmanual ("Red Book") are on the following pages. Variations greater than one tenth of one percent of the total budget, (.1% *$1,759,351,480 = $1,759,351, are also explained.


130

This page explains the different functional areas in which the school district accounts for its operations. The bold face type indicates explanations of variances greater than one tenth of one percent ($1,759,351) when comparing the FY 2016 budget to FY 2017 tentative budget.

The overall increase from the FY 2016 budget to the FY 2017 proposed budget is $41,299,283.

5000 Instruction

The $44.3 million increase to instruction is a result of the opening of four charter schools and related increase in charter school projected enrollment, a reserve set aside for salary increases, and a carryover reserve not yet distributed.

6300 Instruction and Curriculum Development Services

The $1.8 million decrease is due to the redirection of centralized resources to provide direct school support and to better align with the Strategic Plan.

7800 Student Transportation Services

The $2.9 million increase is due to the cost associated with increasing the minimum hours on bus driver and bus attendant positions to 7.5 hours, as well as adding additional bus attendant positions, and increasing the minimum salary to $14 per hour.

7900 Operation of Plant

The $6.0 million increase is due to a proposed rate increase of 16% by FPL and the change in school center a/c start times.

8100 Maintenance of Plant

The $3.8 million increase is due to an increase in capital maintenance transfer expenditures to complete ongoing projects.

9700 Transfer of Funds

The decrease of $14.5 million is due to a non-recurring transfer of adult education-workforce development funds to capital projects for the modernization of select adult education sites in FY 16.

2700 Ending Fund Balance

The Contingency fund was increased $2.0 million to comply with Board Policy 2.55.


131

GENERAL FUND APPROPRIATIONSCOMPARISON OF FY 2016 TO FY 2017

Instructional 63%

Instructional Support7%

Central Support17%

Administrative Support

7%

Community Services3%

Contingency3%

Fiscal Year 2016

Instructional64%

Instructional Support7%

Central Support17%

Administrative Support

6%

Community Services3%

Contingency3%

Fiscal Year 2017


132

ProjectedEnding Fund Balance FY 2013 FY 2014 FY 2015 FY 2016 FY 2017Nonspendable 11,311,701$ 9,619,388$ 9,016,080$ 6,039,973$ 5,400,050$ Restricted 27,814,112 28,169,643 28,105,115 18,254,810 16,000,129 Committed - - - - - Assigned 49,748,624 29,223,296 30,011,115 52,955,496 54,850,100 Unassigned

Contingency Fund 44,400,000 46,500,000 50,000,000 50,000,000 52,000,000 Reserve for Next Yr - - - - -

Total Fund Balance 133,274,438$ 113,512,327$ 117,132,310$ 127,250,279$ 128,250,279$

Adopted General FundAppropriations 1,478,964,027$ 1,548,291,459$ 1,602,647,924$ 1,660,056,786$ 1,707,351,480$

Contingency as% of appropriations 3.00% 3.00% 3.12% 3.01% 3.05%

General Fund BudgetFund Balance and Contingency Reserve

To enhance the financial integrity of the District, adequate funds for contingency reserves aremaintained to meet the unexpected or emergency need for funds. It is critical for any organization tohave the ability to provide for unanticipated financial needs and avoid a budget deficit.

School Board policy 2.55 requires a contingency reserve within the General Fund equal to threepercent of the total General Fund appropriations and outgoing transfers. The contingency reserve iscontrolled solely by the School Board and requires a super majority vote to access these funds.

$0

$50,000,000

$100,000,000

$150,000,000

$200,000,000

2013 2014 2015 2016 2017

Fiscal Year

Fund Balance

Nonspendable Restricted Committed Assigned Unassigned


133

General Fund AppropriationsFive Year History

Run-Time: 08/23/2016 at 04:56 PM

Expend. FTE Budget Expend. % Chg. FTE Budget % Chg. Expend. FTEDistrict K-12 Appropriations

Schools:Elementary 460,980,690$ 7,779.3 486,430,727$ 482,392,751$ 7,889.2 487,901,254$ 477,655,627$ 7,717.2 Middle 193,756,213 3,199.2 200,695,234 200,652,007 3,161.6 199,878,714 194,439,273 3,092.7 High 254,561,829 3,895.2 268,667,522 270,750,052 3,954.7 278,927,768 270,579,727 3,998.6 Virtual 2,047,049 19.0 3,097,374 2,949,889 21.0 3,104,029 2,345,506 23.0 Education Alternatives 13,561,299 205.2 14,800,520 14,395,469 207.4 15,006,733 13,913,955 204.5 ESE Centers 10,867,590 201.3 10,843,862 11,571,212 205.1 11,164,695 11,268,160 203.0 Exceptional Student Ed OTS 32,631,359 333.9 34,489,425 35,234,284 392.9 40,199,657 39,688,058 488.0 School Recognition 10,378,256 9,096,203 8,419,155 11,261,753 10,600,140 Adult Ed (Non 1401) - - - 4,084 Instructional Materials 11,017,911 16,681,503 14,657,750 14,129,322 12,874,220 Teacher Supply 2,007,335 2,850,086 2,821,480 2,815,100 2,798,568 Catagoricals - - - - - 1,447,186 1,447,186 - Reserve for Extended Day, Count Day, Raises - - - - - - - - SLP ReserveTurn-Around SchoolsSummer Programs - - - - - - - -

Sub-total Schools 991,809,531 15,633.2 1,047,652,456 1,043,844,048 5% 15,831.9 1,065,836,212 2% 1,037,614,502 15,726.9

Departments:Governance 5,744,728 53.8 6,773,500 6,161,077 58.6 6,916,088 6,628,507 56.0 Deputy Superintendent 44,360,961 436.5 54,010,441 51,267,688 444.2 49,567,417 47,690,521 435.3 Communcations 2,608,576 36.0 2,740,548 2,333,677 36.0 3,232,460 2,930,109 39.0 Human Resources 3,584,741 49.0 4,073,568 4,106,558 51.0 4,241,230 4,211,830 53.2 Administration 1,752,124 19.0 1,768,008 1,757,782 18.0 2,051,913 1,966,605 20.6 Chief Financial Office 13,189,807 185.9 13,804,527 13,624,403 180.2 15,212,459 14,245,770 176.2 Chief Operating Office 64,467,417 1,190.8 67,977,041 66,957,301 1,240.5 67,838,796 67,331,269 1,299.1

Sub-total Departments 135,708,354 1,970.8 151,147,633 146,208,486 8% 2,028.5 149,060,363 -1% 145,004,611 2,079.4 149,060,363 145,004,611

District-Wide Items / ReservesContingency Fund - 46,500,000 - 50,000,000 - Countywide Telephone 5,741,758 4,359,191 4,359,191 4,787,958 5,188,750 District Earmarks 9,836,928 - 32,131,821 4,497,504 22.5 447,468 4,461,254 21.5 Early Retirement 14,600 40,000 16,200 40,000 - Employees on Leave 3,756 - - 4,002 63.3 - 14,884 81.3 Insurance 4,513,982 2,788,100 2,573,602 3,172,497 2,598,420 Inventory Reserve 32,028 500,000 228,812 500,000 80,092 External Investigations 150,000 47,443 31,346 31,251 Performance Pay Reserve 139,304 - - 116,650 127,935 Tax Anticipation Note Issue 132,865 211,471 135,929 211,471 100,180 Terminal Leave / Annual Leave Payoff 15,265,913 14,104,312 16,200,174 15,704,312 16,690,765 Utilities 39,153,064 40,747,691 40,747,691 40,747,691 41,217,684

Sub-total District Wide 74,834,499 - 141,532,586 68,810,548 -8% 85.8 115,759,393 -18% 70,511,216 102.8

Capital Maintenance 74,920,266 608.5 83,492,981 79,065,777 6% 598.2 86,568,560 4% 80,948,563 588.1

Transfers Out - Capital Projects 287,557 228 228 75,302 75,302

Total District K-12 Appropriations 1,277,560,208 18,212.5 1,423,825,884 1,337,929,087 5% 18,544.3 1,417,299,830 0% 1,334,154,194 18,497.2

Charter SchoolsFEFP Allocation 79,982,077 - 112,821,606 112,601,201 - 140,332,488 134,404,901 - Charter School Capital Outlay 2,991,503 5,188,644 5,188,644 4,777,285 4,777,285

Total Charter Schools 82,973,580 - 118,010,250 117,789,845 42% - 145,109,773 23% 139,182,186 -

District Non-FEFP Funded AppropriationsVPK 4,097,475 80.2 5,542,204 4,541,809 86.0 6,177,740 5,020,074 95.9 Childcare / Enrichment 24,469,629 241.3 32,971,890 26,304,628 250.1 34,989,966 27,613,724 250.9 Adult Education and Community Schools 13,766,401 116.7 34,262,792 16,525,020 119.8 34,349,796 16,796,829 118.1 Adults with Disabilities 760,481 759,066 759,066 760,481 760,481 Misc Local Funds 10,576,302 13.3 13,543,731 11,554,034 17.2 13,078,277 11,226,178 17.8 Dori Slosberg 882,062 761,949

Total District Non-FEFP Funded Appropriations 53,670,287 451.4 87,079,682 59,684,558 11% 473.1 90,238,321 4% 62,179,235 482.6

Total General Fund Appropriations 1,414,204,074$ 18,663.9 1,628,915,817$ 1,515,403,490$ 7% 19,017.4 1,652,647,925$ 1% 1,535,515,614$ 18,979.9

FY 2014FY 2013 FY 2015


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District K-12 AppropriationsSchools:

Elementary Middle High Virtual Education AlternativesESE CentersExceptional Student Ed OTSSchool RecognitionAdult Ed (Non 1401)Instructional MaterialsTeacher SupplyCatagoricalsReserve for Extended Day, Count Day, RaisesSLP ReserveTurn-Around SchoolsSummer Programs

Sub-total Schools

Departments:GovernanceDeputy SuperintendentCommuncationsHuman ResourcesAdministrationChief Financial OfficeChief Operating Office

Sub-total Departments

District-Wide Items / ReservesContingency FundCountywide TelephoneDistrict EarmarksEarly RetirementEmployees on LeaveInsuranceInventory ReserveExternal InvestigationsPerformance Pay ReserveTax Anticipation Note IssueTerminal Leave / Annual Leave PayoffUtilities

Sub-total District Wide

Capital Maintenance

Transfers Out - Capital Projects

Total District K-12 Appropriations

Charter SchoolsFEFP AllocationCharter School Capital Outlay

Total Charter Schools

District Non-FEFP Funded AppropriationsVPKChildcare / EnrichmentAdult Education and Community SchoolsAdults with DisabilitiesMisc Local FundsDori Slosberg

Total District Non-FEFP Funded Appropriations

Total General Fund Appropriations

Budget % Chg. Expend. FTE Budget FTE Budget FTE

492,743,232$ 491,175,184$ 7,739.5 493,851,073$ 7,782.0 1,107,841$ 42.5 196,039,075 195,704,704 3,029.2 200,661,389 3,047.7 4,622,314 18.4 286,168,318 281,279,666 4,033.5 277,213,514 4,069.1 (8,954,804) 35.6

3,120,344 2,610,057 23.0 3,143,980 23.0 23,636 - 14,667,526 14,284,072 205.4 14,715,500 199.5 47,974 (5.9) 11,063,528 11,547,627 201.1 10,726,212 198.4 (337,316) (2.8) 40,845,155 41,052,855 483.3 40,127,813 494.7 (717,342) 11.4 9,915,630 9,220,932 9,266,548 (649,082) -

- - - - - 13,307,844 11,005,041 13,101,880 (205,964) - 2,839,389 2,507,591 3,066,673 227,284 -

313,668 - - 8,505,856 - 8,192,188 - 37,893,261 - - 32,679,505 - (5,213,756) -

- - 2,800,000 2,800,000 - - - 160,048 160,048 -

333,084 - - 1,842,426 - 1,509,342 - - - - -

1,109,250,054 4% 1,060,387,728 15,715.0 1,111,862,417 15,814.3 2,612,363 99.3

7,251,473 7,063,364 57.0 7,184,722 58.0 (66,751) 1.0 48,064,122 47,923,166 421.0 45,211,054 386.0 (2,853,068) (35.0) 3,996,297 2,966,129 39.0 4,294,347 54.0 298,050 15.0 4,209,371 4,308,947 51.2 4,703,968 59.2 494,597 8.0 2,168,670 2,194,536 23.6 2,283,920 19.6 115,250 (4.0)

14,027,894 13,737,631 174.3 13,997,517 173.3 (30,377) (1.0) 66,267,021 69,373,322 1,364.9 68,625,806 1,357.8 2,358,785 (7.1)

145,984,848 -2% 147,567,096 2,130.9 146,301,334 2,107.9 316,486 23.0

50,000,000 - 52,000,000 2,000,000 - 5,193,119 5,730,570 5,750,000 556,881 -

11,689,660 4,310,207 25.5 41,895,270 22.4 30,205,609 (3.1) 40,000 20,180 - (40,000) -

- 2,116 78.3 - 73.8 - (4.5) 2,826,015 2,741,976 2,851,760 25,745 -

90,000 33,909 150,000 60,000 - - - - - -

126,799 130,887 107,650 (19,149) - 241,000 116,678 670,800 429,800 -

16,681,179 15,026,155 16,800,000 118,821 - 40,342,530 40,542,528 44,942,530 4,600,000 -

127,230,303 10% 68,655,206 103.8 165,168,010 96.1 37,937,707 (7.6)

86,346,053 0% 81,136,835 581.8 90,500,000 596.4 4,153,947 14.6

14,550,629 14,550,629 83,893 (14,466,736) -

1,483,361,887 5% 1,372,297,494 18,531.4 1,513,915,654 18,614.7 30,553,768 83.2

150,586,680 148,883,908 - 160,543,426 - 9,956,746 - 3,088,262 3,088,262 3,100,000 11,738 -

153,674,942 6% 151,972,170 - 163,643,426 - 9,968,484 -

7,018,850 5,419,735 100.9 8,396,284 109.0 1,377,434 8.1 40,408,326 31,887,051 259.0 40,569,372 260.0 161,046 1.0 19,628,304 16,938,124 112.3 19,592,996 114.8 (35,308) 2.5

- - - - - 13,959,889 12,287,348 19.0 13,233,748 16.2 (726,141) (2.8)

81,015,369 -10% 66,532,258 491.2 81,792,400 500.1 777,031 8.8

1,718,052,198$ 4% 1,590,801,922$ 19,022.6 1,759,351,480$ 19,114.7 41,299,283$ 92.1

Increase/(Decrease)Proposed 2017FY 2016


135

The School District of Palm Beach CountyFY 2017 School Appropriations by Function and Program

Core Allocation

Function Function Descr Elementary Middle High Alternative ESE Ctr. Total5101 Basic K-3 175,803,560 175,803,5605102 Basic 4-8 77,556,951 103,454,711 1,068,427 1,592,508 398,832 184,071,4305103 Basic 9-12 336,947 130,588,114 2,426,461 133,351,5225108 Jr. ROTC 1,892,013 1,892,0135114 Fine Arts-Art 7,440,163 7,440,1635117 Fine Arts-Music 7,680,011 7,680,0115118 Fine Arts-PE 8,517,407 8,517,4075130 ESOL 22,222,188 5,134,278 7,296,492 60,282 34,713,2405150 General K-12 Classroom 9,962 84,681 94,6435160 Substitutes 3,897,622 1,464,676 2,105,432 54,238 69,653 7,591,6215161 Substitute for ESE Para's 299,612 76,383 98,313 77,120 551,4285170 Year Round Supplements 2,659,419 2,409,909 2,348,239 51,086 42,614 7,511,2675205 Speech/Language 28 285206 Hearing Impaired 597,078 199,026 398,052 66,342 1,260,4985207 Vision 199,026 66,342 265,3685213 Gifted 15,498,086 3,327,500 18,825,5865220 Low Incidence 11,220,675 4,329,796 5,045,404 1,351,784 21,947,6595221 Varying Exceptionalities 20,370,282 11,331,340 11,936,218 1,026,058 441,586 45,105,4845223 Emotional/Behavior Disabled 3,010,425 1,788,394 1,840,612 1,786,757 8,426,1885224 Intellectually Disabled 3,167,954 2,468,824 4,127,778 2,087,782 11,852,3385225 Pre-K ESE 14,078,236 209,997 1,546,950 15,835,1835310 Vocational 6-12 13,902,900 398,052 369,531 14,670,4835410 Adult Education5970 Seasonal Supplements 723,558 1,334,941 5,512,886 48,197 5,077 7,624,6596112 Attendance and Social Work 2,218,320 591,552 24,648 97,602 2,932,1226122 Guidance Counselors 7,624,222 4,863,587 8,113,393 581,318 141,846 21,324,3666123 ESOL Guidance Counselors 2,978,766 638,307 1,276,614 4,893,6876132 Health Services 15,000 502,500 72,806 590,3066142 Psychological Services 96,292 96,2926152 Parental Involvement 34,071 34,0716192 Other Pupil Personnel Services 287,895 287,8956202 Instructional Media Services 9,454,846 3,059,789 2,654,162 65,268 107,379 15,341,4446303 ESE Contacts 6,173,550 2,518,758 2,068,236 255,440 261,400 11,277,3846304 ESOL Contacts 3,517,896 994,188 1,070,664 5,582,7486312 Crisis Intervention 605,790 605,7906402 Instructional Staff Training 1,080,064 393,187 583,662 15,497 86,243 2,158,6537310 School Administration 40,840,819 21,487,119 19,252,000 2,055,519 838,127 84,473,5837802 Student Transportation 450 4507803 Field/Activity Trips 69,000 69,0007902 Operation Of Plant 21,074,624 9,099,473 12,707,133 810,927 431,470 44,123,6277922 Security 128,450 2,496,274 2,958,858 471,395 66,108 6,121,0859110 Community Services 37,427 37,427Subtotal Core Allocation 470,395,747$ 183,462,012$ 239,651,747$ 10,962,003$ 10,510,200$ 914,981,709$


136

The School District of Palm Beach CountyFY 2017 School Appropriations by Function and Program

Additional Program Resources Allocation

Program Program Descr Elementary Middle High Alternative ESE Ctr. Total3004 Turn-Around Schls Ext Instr 239,952 239,9523006 Extended Day 1/2 Hr 391,726 391,7263012 Instructional Tech Sprt Asst 4,055,520 38,624 4,094,1443018 Dual Language Teachers 1,329,840 133,134 66,492 1,529,4663020 In School Suspension 15,813 510,852 403,505 88,551 1,018,7213025 SAI Categorical 7,231,278 7,231,2783026 Middle School Course Recovery 20,000 1,010,000 20,000 29,500 1,079,5003029 Credit Recovery Program 17,070 802,334 819,4043030 Magnet Program 4,397,877 3,026,433 7,886,052 15,310,3623031 Montessori 49,766 49,7663033 Educational Options Program3035 Gender Equity 5,000 66,000 230,000 10,000 311,0003040 School Improvement 1,422 6,942 1,450 9,8143060 Before/After School Program 11,915 11,9153062 K-12 Reading Initiative CRRP 146,310 146,310 292,6203065 Advanced Placement/IB 4,000 12,515,910 12,519,9103069 Industry Certification 2,032 152,348 1,851,132 2,005,5123078 Vocational-Middle Sch 67,317 5,593,372 5,660,6893079 Above Formula 503,297 243,993 1,502,932 265,368 2,515,5903080 Trade Offs 4,613,429 3,931,095 11,610,241 20,154,7653085 RooseveltLdshpAcadForYoungMen 331,710 331,7103086 Juvenile Justice (DJJ) 1,629,429 1,629,4293113 FAU I-TED/AIT Project 36,176 36,1763418 Milestone Program 510,598 510,5983450 Safe Schools 35,223 1,522,387 48,300 1,196,401 2,802,3113503 Summer Pilot for Sunrise Park 1,500 1,5006767 AVID Projects 6,742 68,146 99,598 174,4869034 ESE OTS 173,088 173,0889134 SLP's-ESE 54,700 9,740 9,840 74,2809264 Staff Development 234,350 91,806 95,840 23,650 4,300 449,9469333 Charter Schools9571 Americans W/Disabilities Act 100,993 57,019 102,226 260,2389904 504 Accommodations 251,731 251,7319907 Reserve Sacc Revenue9908 Reserve Community Sch Revenue9916 Carryover9922 Sabbatical Leave 41,913 36,921 78,8349938 Adult General Ed Reserve9939 Adult General Ed Fees9950 Special One Time Allocation 28,524 4,310 132,684 165,518Subtotal Add'l Program Resources Allocation 23,455,326$ 17,199,377$ 37,561,767$ 3,753,497$ 216,012$ 82,185,979$

Total District K-12 School Appropriations 493,851,073$ 200,661,389$ 277,213,514$ 14,715,500$ 10,726,212$ 997,167,688$

Virtual Schools 3,143,980School Recognition 9,266,548

ESE OTS 40,127,813SLP Reserve 2,800,000

Instructional Materials 13,101,880Teacher Supplies 3,066,673

Digital Classrooms 3,445,680AP/IB/AICE and Industry Certification Reserves 5,060,176

Summer Reading 1,342,426Summer Algebra Retake 500,000

Salary/Count Day/Extended Day/Turn-Around School Reserves 32,839,553114,694,729$

Total Budgets 1,111,862,417$


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Run-Time: 08/23/2016 at 04:56 PM 1Dept Expend. FTE Budget Expend. % Chg. FTE Budget % Chg. Expend. FTE

FY 2014FY 2013 FY 2015

GOVERNANCE:School Board 9000 677,115 10.0 815,491 885,797 11.0 847,051 939,223 11.0

Inspector General 9104 1,532,359 16.0 2,119,913 1,861,949 18.0 2,176,663 2,039,865 18.0 General Counsel to the Board 9720 2,797,078 22.0 2,998,389 2,695,884 23.0 3,120,760 2,866,711 23.0 Sub-total Board 5,006,552 48.0 5,933,793 5,443,630 52.0 6,144,474 5,845,799 52.0

Superintendent 9001 507,192 3.0 598,511 497,917 4.0 517,581 566,343 3.0 P.B.C. Education Foundation 9071 230,984 2.8 241,196 219,531 2.6 254,033 216,365 1.0

Sub-total Governance 5,744,728 53.8 6,773,500 6,161,077 7% 58.6 6,916,088 2% 6,628,507 56.0

Deputy Superintendent / Chief of SchoolsDeputy Superintendent / Chief of Schools 9052 - - - - - - - -

Compliance 9057 1,978 1.0 499,905 103,666 1.0 502,357 152,425 1.0 Federal Programs 9031 31,084 0.5 308,631 222,403 3.1 337,660 318,333 3.1 Migrant 9021 2,498 - 5,103 2,202 - 3,103 2,424 -

Sub-Total for Deputy Superintendent 35,561 1.5 813,639 328,271 823% 4.1 843,120 4% 473,182 4.1

Regional Superintendents:South Region 9271Central Region 9272Glades Region 9273North Region 9274Area 1 9201 585,436 6.0 608,896 614,013 6.0 615,404 640,794 6.0 Area 2 9202 604,949 6.0 610,727 642,360 6.0 613,999 621,890 6.0 Area 3 9203 656,814 6.0 662,119 686,904 6.0 634,025 642,683 6.0 Area 4 9204 646,207 6.0 647,101 643,778 6.0 653,082 656,783 6.0 Area 5 9205 521,437 6.0 596,074 575,401 6.0 582,144 578,232 6.0 Transformation 9030 564 - 2,700 1,742 - 1,525 707 - Transformation II 9130 - - - 1,525 1,409 - Transformation III 9060

Sub-Total Regional Superintendents 3,015,407 30.0 3,127,617 3,164,198 5% 30.0 3,101,704 -1% 3,142,497 30.0

Performance AccountabilityChief of Performance Accountability 9072 245,113 2.0 275,303 276,476 2.0 276,992 284,942 2.0

Performance Accountability 9045 1,763 - - - - - - - Assessment 9053 - - - - - 863,046 835,851 11.0 Research & Evaluation 9054 2,190,394 16.0 2,949,189 2,323,999 16.0 2,580,390 2,389,573 8.5 Educational Technology 9228 3,049,633 16.0 3,501,998 3,417,757 16.0 3,550,226 3,500,204 16.0 Charter Schools 9333 403,416 6.0 499,788 565,974 7.0 633,254 606,704 7.0 Educational Data Warehouse 9055 369,246 3.0 329,094 322,003 2.0 - - -

Sub-Total Performance Accountability 6,259,564 43.0 7,555,372 6,906,209 10% 43.0 7,903,908 5% 7,617,273 44.5

Chief Academic OfficeEducationChief Academic Officer 9016 415,685 4.0 297,775 319,393 2.0 306,325 284,920 2.0

Exceptional Student Education 9032 2,157,165 25.7 3,329,391 3,664,177 33.2 2,403,303 2,373,966 23.2 ESE Diagnostics 9061ESE Program Support 9062Early Childhood Education 9033 160,169 1.5 154,882 165,985 1.5 159,482 165,080 1.5 Multicultural Education 9083 4,796,331 67.0 5,202,588 4,973,758 66.0 5,128,166 4,794,472 64.0 Teaching & Learning 9048 277,677 3.0 292,198 296,176 3.0 1,614,335 1,559,750 7.0 Safety, Culture and Learning Environment 9010 1,893,571 20.5 3,245,409 3,075,847 20.0 274,520 237,369 - K-12 Curriculum 7,904,789 62.0 10,781,882 9,242,972 63.0 9,614,528 9,154,188 68.6 ESE Area 1 9211 1,840,564 22.9 1,924,655 2,017,607 23.9 1,974,767 1,999,207 23.9 ESE Area 2 9212 1,643,715 22.0 1,763,444 1,844,135 22.0 1,896,589 1,859,842 23.0 ESE Area 3 9213 1,248,882 16.0 1,242,677 1,309,083 16.0 1,359,102 1,334,664 17.0 ESE Area 4 9214 1,586,305 20.0 1,658,160 1,665,375 20.0 1,671,616 1,697,342 21.0 ESE Area 5 9215 1,041,058 14.0 1,068,502 1,089,574 14.0 1,251,758 1,220,531 16.0 Reclassifications (882,062) (761,949)

Sub-Total Education 24,965,910 278.7 30,961,563 29,664,082 19% 284.6 26,772,429 -14% 25,919,382 267.2

Student Services, Equity & AccessAsst. Supt. Student Services, Equity & Access 9015 963,869 16.0 1,302,075 1,229,524 16.0 1,277,198 1,176,454 15.0

Extended Learning 9012 520,481 6.0 501,107 533,924 6.0 389,013 351,200 4.0 Safe Schools 9018 2,985,732 3.5 3,039,747 2,998,113 2.8 3,853,952 3,786,459 11.8 Choice & Career Options 9044 1,913,875 13.8 2,321,580 2,240,028 11.8 2,423,162 2,425,569 11.8 Education Alternatives 9304 2,363,287 31.5 2,639,375 2,629,932 32.5 2,848,330 2,752,985 34.5 Reclassifications (1,447,186) (1,447,186)

Sub-Total Student Services 8,747,244 70.8 9,803,884 9,631,521 10% 69.0 9,344,468 -5% 9,045,482 77.0

Professional GrowthProfessional Growth 9210 218,947 227,158 1.0 184,152 149,555 1.0

Leadership Development 9261Professional Development 9264 1,337,260 12.5 1,474,060 1,346,249 12.5 1,417,636 1,343,151 11.5 Community and Adult Education 9039 15 - 55,360 - - - - -

Sub-total Professional Growth 1,337,275 12.5 1,748,367 1,573,407 18% 13.5 1,601,788 -8% 1,492,705 12.5

Sub-total Deputy Superintendent 44,360,961 436.5 54,010,441 51,267,688 16% 444.2 49,567,417 -8% 47,690,521 435.3

FY 2017 Budget - Financial _____________________________________________________________________________________________________________________________________________The School District of Palm Beach County

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Run-Time: 08/23/2016 at 04:56 PM 1Dept

GOVERNANCE:School Board 9000

Inspector General 9104General Counsel to the Board 9720Sub-total Board

Superintendent 9001P.B.C. Education Foundation 9071

Sub-total Governance

Deputy Superintendent / Chief of SchoolsDeputy Superintendent / Chief of Schools 9052

Compliance 9057Federal Programs 9031Migrant 9021

Sub-Total for Deputy Superintendent

Regional Superintendents:South Region 9271Central Region 9272Glades Region 9273North Region 9274Area 1 9201Area 2 9202Area 3 9203Area 4 9204Area 5 9205Transformation 9030Transformation II 9130Transformation III 9060

Sub-Total Regional Superintendents

Performance AccountabilityChief of Performance Accountability 9072

Performance Accountability 9045Assessment 9053Research & Evaluation 9054Educational Technology 9228Charter Schools 9333Educational Data Warehouse 9055

Sub-Total Performance Accountability

Chief Academic OfficeEducationChief Academic Officer 9016

Exceptional Student Education 9032ESE Diagnostics 9061ESE Program Support 9062Early Childhood Education 9033Multicultural Education 9083Teaching & Learning 9048Safety, Culture and Learning Environment 9010K-12 CurriculumESE Area 1 9211ESE Area 2 9212ESE Area 3 9213ESE Area 4 9214ESE Area 5 9215Reclassifications

Sub-Total Education

Student Services, Equity & AccessAsst. Supt. Student Services, Equity & Access 9015

Extended Learning 9012Safe Schools 9018Choice & Career Options 9044Education Alternatives 9304Reclassifications

Sub-Total Student Services

Professional GrowthProfessional Growth 9210

Leadership Development 9261Professional Development 9264Community and Adult Education 9039

Sub-total Professional Growth

Sub-total Deputy Superintendent

Budget % Chg. Expend. FTE Budget FTE Budget FTEIncrease/(Decrease)Proposed 2017FY 2016

861,372 916,720 11.0 869,508 11.0 8,136 - 2,185,876 2,049,949 18.0 2,299,655 19.0 113,779 1.0 3,295,964 3,131,313 25.0 3,343,283 25.0 47,319 - 6,343,212 6,097,981 54.0 6,512,446 55.0 169,234 1.0

697,325 754,447 3.0 672,276 3.0 (25,049) - 210,936 210,936 - - - (210,936) -

7,251,473 5% 7,063,364 57.0 7,184,722 58.0 (66,751) 1.0

372,977 384,285 2.0 338,941 2.0 (34,036) - 493,434 357,738 0.9 103,720 0.9 (389,714) - 346,873 354,551 3.1 356,952 3.1 10,079 -

1,801 1,488 - 1,801 - - - 1,215,085 44% 1,098,063 6.0 801,414 6.0 (413,671) -

- - - 619,522 6.0 619,522 6.0 - 0% - 619,522.0 6.0 619,522 6.0 - - - 535,423 6.0 535,423 6.0 - - - 597,847 6.0 597,847 6.0

585,076 611,376 6.0 - - (585,076) (6.0) 613,227 581,851 6.0 - - (613,227) (6.0) 605,926 635,646 6.0 - - (605,926) (6.0) 631,998 667,662 6.0 - - (631,998) (6.0) 588,349 604,535 6.0 - - (588,349) (6.0)

1,450 837 - - - (1,450) - 1,450 1,784 - - - (1,450) - 1,450 - - - - (1,450) -

3,028,925 -2% 3,103,691 30.0 2,372,314 24.0 (656,611) (6.0)

267,704 278,647 2.0 406,621 3.0 138,917 1.0 - - - - - - -

2,530,207 2,378,992 11.0 2,611,468 11.5 81,261 0.5 931,373 917,213 8.5 879,314 8.0 (52,059) (0.5)

3,370,982 3,395,941 16.0 3,360,351 16.0 (10,631) - 802,945 747,260 8.0 872,336 9.0 872,336 1.0

- - - - - - 7,903,211 0% 7,718,053 45.5 8,130,090 47.5 1,029,824 2.0

258,195 300,191 2.0 1,596,964 3.0 1,338,769 1.0 2,379,101 3,112,627 23.2 1,891,949 16.7 (487,152) (6.5)

- - - 7,969,345 94.9 7,969,345 94.9 - - - 184,437 2.3 184,437 2.3

154,117 162,501 1.4 159,447 1.4 5,330 - 4,831,136 4,702,250 63.0 3,676,404 40.0 (1,154,732) (23.0)1,892,227 1,742,552 7.0 - - (1,892,227) (7.0)

- - - - - - - 7,889,650 7,496,188 61.0 8,059,299.00 69.8 169,649 8.8 1,953,595 2,041,173 23.9 - - (1,953,595) (23.9)1,857,392 1,900,722 23.0 - - (1,857,392) (23.0)1,411,586 1,395,504 18.0 - - (1,411,586) (18.0)1,660,810 1,662,241 21.0 - - (1,660,810) (21.0)1,271,332 1,301,925 16.0 - - (1,271,332) (16.0)

- - - 25,559,141 -5% 25,817,873 259.4 23,537,845 228.0 (2,021,296) (31.5)

1,229,754 1,131,218 15.0 1,361,478 17.0 131,724 2.0 - 45,380 - 223,144 2.0 223,144 2.0

3,772,589 3,757,351 10.3 3,790,642 10.3 18,053 - 1,032,961 1,076,567 11.8 1,137,492 13.8 104,531 2.0 2,683,038 2,704,432 30.5 2,386,204 27.5 (296,834) (3.0)

- - - - 8,718,342 -7% 8,714,948 67.5 8,898,960 70.5 180,618 3.0

289,721 219,776 2.0 182,262 1.0 (107,459) (1.0) - - - 163,147 2.0

1,327,947 1,250,762 10.5 1,125,022 7.0 (202,925) (3.5) 21,750 - - - - (1,229,754) -

1,639,418 2% 1,470,538 12.5 1,470,431 10.0 (1,540,138) (4.5)

48,064,122 -3% 47,923,166 421.0 45,211,054 386.0 (3,421,274) (37.0)


139


Run-Time: 08/23/2016 at 04:56 PM 1Dept Expend. FTE Budget Expend. % Chg. FTE Budget % Chg. Expend. FTE

FY 2014FY 2013 FY 2015

COMMUNICATIONS:Communications and Engagement 9080 1,034,565 14.0 1,088,756 1,033,210 14.0 1,778,030 1,523,809 19.0

The Education Network 9037 1,574,011 22.0 1,651,792 1,300,467 22.0 1,454,430 1,406,300 20.0 Sub-total Communications 2,608,576 36.0 2,740,548 2,333,677 -11% 36.0 3,232,460 18% 2,930,109 39.0

HUMAN RESOURCES:Chief Human Resources 9003 327,258 2.0 463,986 467,213 2.0 493,686 490,428 2.0

Labor Relations 9019 282,150 3.0 419,688 373,845 3.0 392,437 384,420 3.0 Recruitment and Retention 9267 1,387,534 20.0 1,458,577 1,499,002 21.0 1,549,300 1,549,984 22.6 Compensation & Employee Services 9268 1,587,360 24.0 1,731,317 1,766,498 25.0 1,805,807 1,786,997 25.6

Sub-Total Human Resources 3,584,741 49.0 4,073,568 4,106,558 15% 51.0 4,241,230 4% 4,211,830 53.2

ADMINISTRATION:Chief Office of Administration 9005

Legislative Liaison 9022 190,584 1.0 196,672 178,428 - 196,520 195,824 - Professional Standards 9263 1,561,540 18.0 1,571,336 1,579,354 18.0 1,855,393 1,770,782 20.6

Sub-total Administration 1,752,124 19.0 1,768,008 1,757,782 0% 18.0 2,051,913 16% 1,966,605 20.6

CHIEF FINANCIAL OFFICE:Financial ManagementChief Financial Officer 9025 - - - - - - - -

Accounting 9100 3,684,214 54.0 3,736,749 3,822,390 54.0 3,866,187 3,692,814 53.0 Budget 9090 731,572 10.0 809,535 773,426 9.0 809,761 739,500 9.0 Treasury 9236 484,334 4.0 624,951 517,693 4.3 617,238 543,062 4.3 Risk & Benefits Management 9007 643,866 8.0 252,374 202,183 2.0 229,793 213,624 2.0 Purchasing 9220 2,038,804 43.5 2,203,236 2,343,456 43.5 2,196,248 2,250,742 41.5 FTE & Student Reporting 9026 687,274 9.5 681,796 724,993 9.5 722,588 740,362 9.5

Sub-Total Financial Management 8,270,064 129.0 8,308,641 8,384,140 1% 122.3 8,441,815 2% 8,180,103 119.3

Information TechnologyChief Information Officer 9230 259,472 2.0 260,645 266,838 2.0 266,041 268,226 2.0

IT Enterprise Applications 9229 2,335,924 21.0 2,573,548 2,423,795 21.0 2,395,454 1,725,562 20.0 Infrastructure, Sys. Supp., and Security 9049 411,543 6.0 780,527 743,728 9.0 632,951 627,926 7.0 Technical Operations 9231 1,912,804 27.9 1,881,166 1,805,901 25.9 3,476,198 3,443,953 27.9

Sub-Total Information Technology 4,919,743 56.9 5,495,886 5,240,262 7% 57.9 6,770,644 23% 6,065,667 56.9

Sub-total Chief Financial Office 13,189,807 185.9 13,804,527 13,624,403 3% 180.2 15,212,459 10% 14,245,770 176.2

OPERATIONS:Chief Operating Officer 9013 294,001 3.0 388,421 424,710 3.0 404,503 434,038 3.0

School Police (excludes school positions) 9004 8,174,172 95.0 10,247,427 9,878,922 120.0 10,270,165 9,990,362 120.0 Diversity in Business Practice 9008 327,089 4.0 594,736 459,212 4.0 519,590 521,164 4.0 Transportation Services 9320 44,600,829 990.8 45,244,911 45,181,348 1,002.7 45,128,928 45,497,150 1,061.8

Sub-Total for Chief Operating Officer 53,396,090 1,092.8 56,475,495 55,944,192 5% 1,129.7 56,323,186 0% 56,442,714 1,188.8

Facilities ManagementChief of Facilities Management 9043 671,792 9.0 917,671 662,104 8.6 573,805 544,942 6.8

Environmental Conservation Services 9095 606,234 8.0 608,929 703,822 9.0 696,544 698,886 9.0 Planning & Intergovernmental Relations 9242 1,562,745 18.0 1,756,212 1,661,325 17.0 1,774,103 1,555,562 17.0 Program Management 9245 - - - - - 2,686 - - Maintenance & Plant Operations 9450 8,230,555 63.0 8,218,734 7,985,858 76.2 8,468,472 8,089,165 77.5

Sub-Total Support Operations 11,071,327 98.0 11,501,546 11,013,108 -1% 110.8 11,515,610 0% 10,888,555 110.3

Sub-total Chief Operating Office 64,467,417 1,190.8 67,977,041 66,957,301 4% 1,240.5 67,838,796 0% 67,331,269 1,299.1


140


Run-Time: 08/23/2016 at 04:56 PM 1Dept

COMMUNICATIONS:Communications and Engagement 9080

The Education Network 9037Sub-total Communications

HUMAN RESOURCES:Chief Human Resources 9003

Labor Relations 9019Recruitment and Retention 9267Compensation & Employee Services 9268

Sub-Total Human Resources

ADMINISTRATION:Chief Office of Administration 9005

Legislative Liaison 9022Professional Standards 9263

Sub-total Administration

CHIEF FINANCIAL OFFICE:Financial ManagementChief Financial Officer 9025

Accounting 9100Budget 9090Treasury 9236Risk & Benefits Management 9007Purchasing 9220FTE & Student Reporting 9026

Sub-Total Financial Management

Information TechnologyChief Information Officer 9230

IT Enterprise Applications 9229Infrastructure, Sys. Supp., and Security 9049Technical Operations 9231

Sub-Total Information Technology

Sub-total Chief Financial Office

OPERATIONS:Chief Operating Officer 9013

School Police (excludes school positions) 9004Diversity in Business Practice 9008Transportation Services 9320

Sub-Total for Chief Operating Officer

Facilities ManagementChief of Facilities Management 9043

Environmental Conservation Services 9095Planning & Intergovernmental Relations 9242Program Management 9245Maintenance & Plant Operations 9450

Sub-Total Support Operations

Sub-total Chief Operating Office

Budget % Chg. Expend. FTE Budget FTE Budget FTEIncrease/(Decrease)Proposed 2017FY 2016

1,628,160 1,448,337 18.0 2,596,328 33.0 968,168 15.02,368,137 1,517,792 21.0 1,698,019 21.0 (670,118) -3,996,297 24% 2,966,129 39.0 4,294,347 54.0 298,050 15.0

551,742 571,233 2.0 491,008 2.0 (60,734) -396,988 378,584 3.0 384,354 3.0 384,354 -

1,550,737 1,558,392 21.6 2,055,322 28.6 504,585 7.01,709,904 1,800,738 24.6 1,773,284 25.6 63,380 1.04,209,371 -1% 4,308,947 51.2 4,703,968 59.2 891,585 8.0

9,344 39,794 2.0 242,783 2.0 233,439 -193,020 173,000 - 284,000 1.0 90,980 1.0

1,966,306 1,981,742 21.6 1,757,137 16.6 (209,169) (5.0)2,168,670 6% 2,194,536 23.6 2,283,920 19.6 115,250 (4.0)

58,634 56,905 2.0 303,703 2.0 245,069 -3,827,847 3,806,661 53.0 4,003,082 52.0 175,235 (1.0)1,439,243 1,268,691 10.0 895,579 10.0 (543,664) -

851,893 557,647 4.3 980,214 4.3 128,321 -225,972 213,848 2.0 223,418 2.0 (2,554) -

2,190,858 2,375,709 40.5 2,198,644 40.5 7,786 -725,528 758,855 9.5 752,090 9.5 26,562 -

9,319,975 10% 9,038,316 121.3 9,356,730 120.3 36,755 (1.0)

276,568 286,869 2.0 285,376 2.0 8,808 -1,677,763 1,649,084 18.0 1,640,521 17.0 (37,242) (1.0)

545,788 534,407 6.0 534,182 6.0 (11,606) -2,207,800 2,228,955 27.0 2,180,708 28.0 (27,092) 1.04,707,919 -30% 4,699,315 53.0 4,640,787 53.0 (67,132) -

14,027,894 13,737,631 174.3 13,997,517 173.3 (30,377) (1.0)

448,335 492,702 3.0 690,714 5.0 242,379 2.09,898,209 10,197,250 113.0 9,909,575 114.0 11,366 1.0

510,610 402,312 4.0 511,347 4.0 737 -44,803,715 47,847,448 1,148.8 47,321,842 1,146.8 2,518,127 (2.0)55,660,870 -1% 58,939,712 1,268.8 58,433,478 1,269.8 2,772,608 1.0

274,326 227,841 2.6 210,439 2.0 (63,887) (0.6)614,455 625,529 8.0 88,198 1.0 (526,257) (7.0)

1,558,508 1,541,167 14.0 1,632,843 14.0 74,335 -- - - - - - -

8,158,862 8,039,072 71.5 8,260,848 71.0 101,986 (0.5)10,606,151 -8% 10,433,610 96.1 10,192,328 88.0 (413,823) (8.1)

66,267,021 -2% 69,373,322 1,364.9 68,625,806 1,357.8 2,358,785 (7.1)


141

Capital Maintenance by AccountTwo Year History and Comparison

Increase/(Decrease)

Amended FY 2016 Proposed FY 2017Proposed Budget to

Amended BudgetAccount Account Description Budget Expend. FTE Budget % Chg. FTE Budget FTE510010 Sick Leave Payoff - (4,315) - 510020 Annual Leave Payoff - 24,607 - 511000 Administrator 3,368,487 3,327,430 40.1 3,874,346 44.7 505,859 4.6516000 Other Support Personnel 25,374,992 24,956,084 541.7 26,290,842 551.7 915,850 10.0518400 Part Time In System Personnel - 112 - 518410 Bonus Pay 41,000 51,783 - (41,000)519990 Overtime 1,403,150 1,463,255 1,054,326 (348,824)521000 Retirement 9,140,923 2,382,570 9,718,109 577,186521500 Benefits - Non Position 93,751 - 304,042 210,291522000 Social Security - 2,188,379 - 523000 Group Insurance - 4,235,776 - 523200 Employee Assistance Program - 13,495 - 524000 Worker's Compensation - 517,012 - 525000 Unemployment Compensation - 14,781 - 531010 Consultants 62,000 54,000 77,375 15,375532100 Insurance Bonds & Premiums 7,153,994 7,153,994 8,300,000 1,146,006533600 Travel-Out Of County 40,870 35,807 29,432 (11,438)533610 Travel-In County 25,182 7,787 24,148 (1,034)533620 Travel-Out of State 11,021 8,403 5,557 (5,464)535010 Repair-Maintenance-External 10,645,612 9,157,498 12,705,933 2,060,321535020 Repair-Maintenance-Internal 5,552 5,552 9,753 4,201536640 Rental-Equipment 4,254,978 3,988,788 4,044,994 (209,984)536650 Rental-Bldgs-Rooms-Land 37,285 37,285 36,000 (1,285)536670 Rental-Lease-Maint-Software 3,448,761 3,262,364 4,137,248 688,487536680 Software Lic/subscription/rene 2,535,420 2,481,243 2,303,534 (231,886)537100 Postage - Freight 1,737 832 1,727 (10)537400 Telephone-Base 100 3 100 537420 Other Communication 1,000 - 1,000 537430 Cell Phone Service 120,792 98,493 127,279 6,487538440 Water 7,656 6,883 15,701 8,045539200 Employment Services-Temps 664,652 665,256 597,790 (66,862)539300 Printing Services-External 634 29 625 (9)539600 Advertising 5,795 4,067 3,788 (2,007)539900 Other Purchased Services 2,564,207 1,702,667 2,401,216 (162,991)542000 Bottled Gas 16,900 9,955 14,400 (2,500)545000 Gasoline 867,561 509,800 916,491 48,930546000 Diesel Fuel 63,942 30,859 87,708 23,766551100 Supplies 1,109,559 771,776 859,514 (250,045)551130 Work Order Materials 7,365,751 6,951,703 6,969,534 (396,217)554100 Oil-Grease 9,703 3,726 10,258 555555010 Automotive Supply 100 - 2,441 2,341555020 Repair Parts 4,226,212 3,457,694 4,179,610 (46,602)556100 Tires - Tubes 1,770 - 5,188 3,418562230 Av Materials-$999.99 Less 100 25 100 564120 Furn-Fix/Equip-$1000 Up 161,683 203,764 141,155 (20,528)564220 Furn-Fix/Equip -$999 Less 159,783 153,116 224,118 64,335564320 Computer Hardware-$1000 Up 244,479 240,077 68,148 (176,331)564420 Computer System Non-Capitalize 300,360 268,146 294,861 (5,499)564430 Computer Hdw -$999 Less 312,733 300,919 207,027 (105,706)564440 Computer-Mobile Device 47,240 39,312 24,562 (22,678)565200 Other Motor Vehicles+$1000.00 45,262 43,362 6,000 (39,262)567200 Improv Oth Than Build-Non Cap 16,412 16,412 27,306 10,894568200 Remodel and Renov-Non Cap 23,157 23,157 41,273 18,116569120 Software - $1000 Up 13,132 - - (13,132)569220 Software - $999 Less 18,668 2,360 30,241 11,573573400 Dues & Fees 26,154 24,405 32,149 5,995575100 Temp Employees 6 Months Plus 122,286 86,322 108,943 (13,343)575200 Other Personnel Services 183,458 158,026 183,758 300579250 Printing Services-In House 100 - 350 250

86,346,053 81,136,835 581.8 90,500,000 5% 596.4 4,153,947 14.6Total Capital Maintenance


142



143

General FundRevenue and Appropriations

Fiscal Years 2014 to 2017

RevenueFY 2014 FY 2015

Adopted Amended Actual Adopted Amended ActualFederal Revenue 6,897,000$ 8,476,829$ 8,476,829$ 8,207,000$ 8,635,064$ 8,635,064$ State Revenue 499,332,469 507,170,843 507,170,843 477,884,343 486,002,323 486,006,185Local Revenue 865,601,275 873,155,073 873,155,073 941,427,865 949,842,522 949,838,660Incoming Transfers 89,686,277 101,680,782 101,680,782 106,325,307 91,341,538 91,341,538Other Financing Sources 5,157,852 5,157,852 6,900,000 5,013,164 5,013,164Beginning Fund Balance 133,274,438 133,274,438 133,274,438 113,512,327 111,813,314 111,813,314Total Revenue, Transfers, and Fund Balance 1,594,791,459$ 1,628,915,817$ 1,628,915,817$ 1,654,256,842$ 1,652,647,924$ 1,652,647,925$

AppropriationsState FY 2014 FY 2015

Function Adopted Amended Expenditures Adopted Amended ExpendituresInstructional Services 5000 1,008,610,382$ 1,029,697,439$ 986,845,927$ 1,057,314,959$ 1,045,694,792$ 1,001,229,257$

Support Services:Student Support 6100 44,632,562 44,558,508 43,397,000 45,635,931 45,763,509 44,184,877Media Services 6200 19,123,592 19,419,540 18,734,056 19,214,171 18,916,257 18,198,694Curr. Development 6300 32,142,396 34,149,053 33,983,902 31,822,601 34,634,056 34,407,529Instr. Staff Training 6400 12,655,839 14,536,065 13,709,565 9,983,228 10,916,242 10,248,393Instr. Rel. Technology 6500 8,997,173 9,114,445 8,163,059 9,014,512 8,926,610 8,727,475Board of Education 7100 7,368,564 7,772,250 5,993,997 7,160,913 7,340,538 6,778,245General Admin. 7200 6,824,234 6,691,294 6,197,927 6,507,767 6,540,923 6,431,768School Admin. 7300 94,771,043 96,725,934 96,382,551 95,278,852 97,326,992 96,768,304Facilities Acq. & Constr. 7400 623,033 914,381 1,709,882 633,856 880,300 1,912,879Fiscal Services 7500 6,037,574 6,009,343 5,775,373 5,976,380 6,130,293 5,825,126Food Service 7600 8,787 63,143 57,251 21,738 93,076 86,852Central Services 7700 13,964,095 15,674,160 14,136,815 14,706,374 16,039,563 14,479,011Student Transportation 7800 46,975,717 47,476,965 46,600,112 46,521,087 47,635,167 46,865,446Operations of Plant 7900 126,637,287 127,537,962 124,506,877 126,533,126 127,500,451 126,155,387Maintenance of Plant 8100 74,809,789 71,888,288 67,402,584 77,955,854 75,103,533 69,681,092Admin Technology Serv 8200 6,592,865 6,817,505 6,237,637 8,131,417 7,994,154 7,005,541Community Services 9100 37,394,557 43,202,253 35,474,205 43,515,104 45,014,193 36,419,904Debt Service 9200 121,971 121,971 49,450 121,971 121,971 34,532

1,548,291,459$ 1,582,370,498$ 1,515,358,171$ 1,606,049,842$ 1,602,572,622$ 1,535,440,312$

Total Transfers 9700 45,319 45,319 7,000 75,302 75,302

Reserves & Ending Fund Balance 46,500,000 46,500,000 113,512,327 48,200,000 50,000,000 117,132,310

Total Expenditures, Transfers and Fund Balance 1,594,791,459$ 1,628,915,817$ 1,628,915,817$ 1,654,256,842$ 1,652,647,924$ 1,652,647,925$

Total Instructional and Support Services


144

General FundRevenue and Appropriations

Fiscal Years 2014 to 2017

Revenue

Federal RevenueState RevenueLocal RevenueIncoming TransfersOther Financing SourcesBeginning Fund BalanceTotal Revenue, Transfers, and Fund Balance

AppropriationsState

FunctionInstructional Services 5000

Support Services:Student Support 6100Media Services 6200Curr. Development 6300Instr. Staff Training 6400Instr. Rel. Technology 6500Board of Education 7100General Admin. 7200School Admin. 7300Facilities Acq. & Constr. 7400Fiscal Services 7500Food Service 7600Central Services 7700Student Transportation 7800Operations of Plant 7900Maintenance of Plant 8100Admin Technology Serv 8200Community Services 9100Debt Service 9200

Total Transfers 9700

Reserves & Ending Fund Balance

Total Expenditures, Transfers and Fund Balance

Total Instructional and Support Services

FY 2017FY 2016 Estimated

Adopted Amended Actual Revenue6,167,000$ 3,205,166$ 3,205,166$ 3,807,000$

481,167,111 476,078,202 476,078,541 513,080,6641,012,658,041 1,032,082,164 1,032,081,828 1,021,613,537

92,932,324 89,434,470 89,434,470 93,600,000119,886 119,886

117,132,310 117,132,310 117,132,310 127,250,279

1,710,056,786$ 1,718,052,198$ 1,718,052,201$ 1,759,351,480$

FY 2017FY 2016 Proposed

Adopted Amended Expenditures Appropriations1,104,673,721$ 1,081,920,275$ 1,028,301,890$ 1,126,206,761$

46,761,389 46,908,882 44,551,116 46,788,35919,347,613 20,280,403 18,365,773 19,546,03634,776,257 35,096,489 33,991,527 33,261,624

9,268,177 10,284,827 9,461,711 10,818,6198,957,523 9,024,266 8,827,026 9,015,0227,881,260 7,714,798 6,747,835 7,742,6547,176,941 7,480,959 7,428,146 7,476,485

97,821,404 99,873,347 99,740,255 99,517,403519,265 756,341 2,892,710 496,828

6,229,781 6,986,857 6,591,231 6,766,78321,744 105,521 104,012 17,142

14,575,451 15,520,119 14,991,277 14,986,93149,055,237 49,793,977 49,101,315 52,743,084

126,938,831 127,312,812 126,259,071 133,280,94775,702,757 75,554,493 70,415,629 79,316,038

8,718,182 8,677,563 7,949,594 7,915,58741,447,249 50,071,938 40,502,171 50,794,283

150,000 137,700 29,006 577,000

1,660,022,782$ 1,653,501,569$ 1,576,251,293$ 1,707,267,587$

34,004 14,550,629 14,550,629 83,893

50,000,000 50,000,000 127,250,279 52,000,000

1,710,056,786$ 1,718,052,198$ 1,718,052,201$ 1,759,351,480$


145

Schools by Account Appropriations

Salaries and Benefits 1,014,195,687$Purchased Services 16,397,948Energy Services 465Materials & Supplies 25,863,353Capital Equipment 1,072,890Other Expenses (Includes Subs) 11,304,287

Total Schools 1,068,834,630$

Catagoricals 8,505,856Reserve for Ext. Day, Count Day, Raises 32,679,505Summer Programs 1,842,426

Grand Total 1,111,862,417$

Schools by Level AppropriationsElementary 493,851,073$Middle 200,661,389High 277,213,514Virtual Schools 3,143,980Exceptional Student Ed O 40,127,813ESE Centers 10,726,212Alternative Ed. 14,715,500


Misc Reserves* 71,422,936Grand Total 1,111,862,417$

FY 2017 School Budgets By Account and LevelGeneral Fund

*School Recognition, Instructional Materials, Teacher Supply, Catagoricals, Reserve for Extended Day, Count Day, Raises, SLP Reserve, Turn-Around Schools, Summer Programs

Salaries and Benefits90.89%

Purchased Services

0.80%

Energy Services

< .1%

Materials and Supplies

1.19%

Capital Equipment

0.07%Other

Expenses1.01%

Misc Reserves

6.04%

Elementary44.60%

Middle20.06%

High27.71%

Virtual Schools0.31%

ESE Ctrs.1.07%

Alt. Ed.1.47%

FY 2017 Budget - Financial_________________________________________________________________________________________________________________________________The School District of Palm Beach County

146

FY 2017 School Budgets By FunctionGeneral Fund

Schools by Level AppropriationsInstruction 845,279,704$ Instructional Support Services 77,912,496General Support Services 144,025,679Community Services 1,616,751


Misc Reserves* 43,027,787Grand Total 1,111,862,417$

*Catagoricals, Reserve for Extended Day, Count Day, Raises, Summer Programs

Instruction76.02%

Instructional Support Services

7.01%

General Support Services12.95%

Community Services

0.15%Misc Reserves*

3.87%

FY 2017 Budget - Financial_________________________________________________________________________________________________________________________________The School District of Palm Beach County

147


FY 2013 FY 2014 FY 2015 FY 2016 Revenue FY 2018 FY 2019 FY 2020Total Federal Through State 97,246$ 241,803$ -$ 1,191$ -$ -$ -$ Total State Revenue 4,149,962 6,404,682 10,221,099 9,142,678 11,451,095 12,349,491 12,349,490 12,457,292 Total Local Revenue 216,380,213 222,272,541 240,837,469 250,714,389 307,567,939 412,752,656 417,877,111 435,624,174 Other Financing Sources 56,000 14,004,647 - 28,350,036 16,453 32,698,910 61,685,658 78,958,370 Interfund Transfers 14,284,142 45,319 124,787 14,550,629 83,893Beginning Fund Balance 305,777,858 217,237,498 139,347,788 87,079,019 111,170,566TOTAL REVENUE

& FUND BALANCE 540,745,421$ 460,206,489$ 390,531,143$ 389,837,942$ 430,289,947$ 457,801,057$ 491,912,259$ 527,039,836$

EXPENDITURES FY 2017Account Proposed Forecasted Forecasted ForecastedNumber FY 2013 FY 2014 FY 2015 FY 2016 Appropriations FY 2018 FY 2019 FY 2020

(Function 7400)Library Books (New Libraries) 610Audio-Visual Materials 620 65$ 2,068$ 30,302$ Buildings and Fixed Equipment 630 51,395,731 36,613,378 28,581,656 3,827,102$ 58,827,274$ 50,004,747$ 85,262,758$ 82,128,456$ Furniture, Fixtures, and Equip. 640 25,586,030 22,454,970 14,772,198 5,034,628 29,476,460 48,960,481 36,528,822 39,017,449

650 196,798 1,331,858 13,426,372 14,793,968 18,724,032 10,297,600 10,297,600 10,297,600Land 660 17,029 48,063 1,097,011 101,650 1,961,211 1,600,000 500,000 500,000

670 1,221,753 1,072,454 2,646,152 1,626,024 3,116,699 5,929,915 5,410,679 8,837,255Remodeling and Renovations 680 5,540,892 6,337,666 4,687,589 8,210,265 64,529,706 88,472,501 101,472,328 114,643,953Computer Software 690 2,196,287 538,490 431,083 1,042,168 4,733,422 1,777,175 1,781,034 1,835,085Interest 720 95,700Dues & fees 730 (3,394) 5,356Miscellaneous Expense 790 3,647 64,065Total Expenditures 86,158,232$ 68,463,011$ 65,668,968$ 34,736,861$ 181,368,804$ 207,042,419$ 241,253,221$ 257,259,798$

Transfers Out: (Function 9700)To General Fund 910 83,171,586$ 88,680,759$ 91,341,538$ 89,434,470$ 93,600,000$ 96,988,573$ 96,888,973$ 111,889,973$ To Debt Service Funds 920 140,181,520 148,316,930 146,392,134 154,496,045 155,321,143 153,770,065 153,770,065 157,890,065 Interfund Transfers 13,996,585 49,484Total Transfers Out 237,349,691$ 236,997,690$ 237,783,156$ 243,930,515$ 248,921,143$ 250,758,638$ 250,659,038$ 269,780,038$

Ongoing Projects - Fund Balance 217,237,498 154,745,788 87,079,019 111,170,566

TOTAL EXPENDITURES, TRANSFERS & FUND BALANCE 540,745,421$ 460,206,489$ 390,531,143$ 389,837,942$ 430,289,947$ 457,801,057$ 491,912,259$ 527,039,836$

Capital Projects Fund

Motor Vehicles (Including Buses)

Improvements Other Than Bldgs

Revenue and AppropriationsFY 2013 to FY 2020

By Account/Function


148

Capital Projects Funds account for financial resources the district uses for acquisition or construction of major capital facilities and improvements to existing facilities. Other expenditures funded by capital projects funds include: land acquisition, equipment, bus and vehicle purchases, building and equipment maintenance, property and flood insurance, and capital debt service.

Revenues Sources

The Capital Projects Funds budget for FY 2017 is $430,289,947. Of that amount, $111.17 million represents beginning fund balance, which are amounts carried over from projects in process. Total new revenue is $319.1 million. Estimated revenues are based on official state notifications, certified county tax assessments, and historical experience. Estimates are updated as new data becomes available throughout the budget process. Interest income, impact fees, and miscellaneous income are based on expected cash flow, projected interest rates and historical experience.

Local Sources District local capital improvement tax millage revenues comprise 69.7% of the FY 2017 capital revenue. The 2016 certified tax roll has risen 8.13%. In total, capital millage levied for FY 2017 is 1.500 mills, generating $257.2 million of revenue, which is $19.3 million more than FY 2016 collections. State Sources Capital Outlay and Debt Service (CO&DS) and Public Education Capital Outlay (PECO) are the main sources of capital budget revenue from the state. The district will receive $2.9 million for CO&DS. $5.5 million of PECO funds are expected to be received in FY 2017. State revenue for charter school capital outlay totals $3.1 million for FY 2017. State rules require that the revenue be recorded in the Capital Projects Fund, and then transferred to the General Fund, where it is disbursed to charter schools.

Appropriations

Appropriations for capital projects for FY 2017 total $181.4 million. Expenditures include construction and non-construction projects. Construction projects encompass additions, remodeling, modernization and replacement of educational facilities. Non-construction projects include equipment, technology, security and bus, maintenance and service vehicle purchases.

Five Year Capital Plan

School districts are required to submit a five year capital work plan to the State. The Five Year Plan details estimated revenues and planned expenditures for the next five years. The District has created an Eleven Year Plan which is included in the proposed FY 2017 budget.


149

Transfers Out Capital funds are transferred to the Debt Service Fund to cover repayment of principal and interest. The transfer for FY 2017 is $155.3 million. Florida school districts are allowed to issue debt instruments for capital expenditures only. As a result, revenues raised from capital millage property tax collections are used to fund debt service payments. By state law, school districts are allowed to transfer capital funding to general fund to cover the following expenditures:

� Repair and maintenance: o Facilities o Equipment o Enterprise software

� Property and flood insurance

Additionally, Charter School Capital Outlay revenues recorded in the Capital Projects Fund are transferred to the General Fund for disbursement to charter schools. The capital transfer to general fund budgeted for FY 2017 is $93.6 million. Transfers from the capital budget to the general and debt funds total $248.9 million.

Impact of Capital Expenditures on Operating Budget The District’s aggressive school building program of the late 1990’s and 2000’s has produced savings for the operating utility budget. The large number of new, replacement and remodeled schools enabled the installation of more energy efficient air conditioning and lighting with each new building. Between FY 2008 and FY 2013, total electricity usage declined $8.7 million, from $41.4 million to $32.7 million, a 21% savings. FY 2014 and FY 2015 usage was relatively flat in comparison to the reduction seen in earlier years. In addition to the installation of energy efficient equipment, the District also has very aggressively managed utility use, to fully leverage the increased efficiency of the newer buildings. The District’s energy efforts go beyond installing newer, more energy efficient equipment. In May 2009, Pine Jog Elementary received Gold LEED certification from US Green Building Council’s (USGBC) LEED (Leadership in Energy and Environmental Design) program, the first K-12 school in Florida to receive the designation. The building design incorporates energy efficiency with renewable and reusable resources. As of FY 2017, the District has eleven USGBC - LEED certified new schools:

� Galaxy Elementary (Platinum) � Pine Jog Elementary (Gold) � Everglades ES (Gold) � Northboro ES (Gold)

� Plumosa School of the Arts (Gold) � The Conservatory @ North Palm Beach (Gold) � C.O. Taylor/Kirklane Elementary (Silver) � Hope-Centennial Elementary (Silver)

Pahokee Middle & High School are certified through the Florida Green Building Coalition (FBGC). The recently completed classroom addition projects at Seminole Trails Elementary & Manatee Elementary were certified LEED Silver. Rosenwald Elementary, Gove Elementary and Gladeview Elementary are all projected LEED Silver.


150

REVENUE ($ MILLIONS)

EstimatedRevenue

CO & DS Distributed 2.86$ Public Education Capital Outlay 5.49

Charter School Capital Outlay 3.10

Millage 299.86

Interest 1.00 Impact Fees 6.68 Miscellaneous 0.03

Transfers In 0.08 Loans 0.02

Beginning Fund Balance 111.17

TOTAL REVENUE 430.29$

APPROPRIATIONS ($ MILLIONS)

Proposed Budget

Buildings & Fixed Equip. 58.83$

Furniture, Fixtures, & Equip. 29.48

Remodeling & Renovations 64.53

Land 1.96

Motor Vehicles 18.72

Improvements 3.12

Computer Software 4.73

Transfers Out 248.92

TOTAL BUDGET 430.29$

Capital Projects FundsProposed FY 2017 Revenue and Appropriations

Buildings & Fixed Equip.

13.67%

Furniture, Fixtures, & Equip.6.85%

Remodeling & Renovations

15.00%

Land0.46%

Motor Vehicles4.35%Improvements

0.72%

Computer Software1.10%

Transfers Out57.85%


CO & DS Distributed0.67%

Public Education Capital Outlay

1.28%

Charter School Capital Outlay

0.72%

Millage69.69%

Interest< 1%

Impact Fees1.55%

Miscellaneous< 1%

Transfers In< 1%%

Loans< 1%

Beginning Fund Balance25.84%

FY 2017 Estimated Revenue


151

Capital Projects - Department BudgetsTwo-Year History and Comparison

Proposed to AmendedRun-Time: 08/24/2016 at 10:59 AM 3 FY 2016 Proposed FY 2017 Increase/(Decrease)

Dept Budget Expend. FTE Budget % Chg. FTE Budget FTE

SCHOOLS:Elementary Schools RAMS 38,537 39,458 - (38,537) - Subtotal Schools 38,537 39,458 - - -100% - (38,537) -

DISTRICT WIDE ITEMS / RESERVES:Terminal Leave / Annual Leave Payoff - 220,749 - - - Subtotal District Wide - 220,749 - - - - -

DEPARTMENTS:Operations and Facilities

Building Department 9241 476,412 420,609 5.0 1,300 - (475,112) (5.0) Planning 9242 500 - - 500 - - - Program Management 9245 1,422,643 1,414,944 13.0 299,794 2.0 (1,122,849) (11.0) Facilities Services 9450 84,122 90,024 1.0 86,963 1.0 2,841 -

Subtotal Operations and Facilities 1,983,677 1,925,577 19.0 388,557 -80% 3.0 (1,595,120) (16.0)

Financial ManagementFTE Reporting 9026 167,932 170,749 2.0 174,172 2.0 6,240 -

Subtotal Financial Management 167,932 170,749 2.0 174,172 4% 2.0 6,240 -

Information TechnologyApplication Support / Quality Assuran 9229 305,127 272,116 3.0 315,515 3.0 10,388 - Infrastructure / Systems Support 9049 81,049 55,401 1.0 110,235 1.0 29,186 - Technical Operations 9231 128,700 81,471 - 129,524 - 825 -

Subtotal Information Technology 514,876 408,988 4.0 555,274 8% 4.0 40,399 -

Subtotal Departments 2,666,485 2,505,314 25.0 1,118,003 -58% 9.0 (1,548,482) (16.0)

Grand Totals 2,705,021 2,765,520 25.0 1,118,003 -59% 9.0 (1,587,018) (16.0)


152

Revenues

FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2017 - 21 FY 2022-27 FY 2017-27

State Sources Charter School Capital Outlay 3,100,000$ 5,470,110$ 5,470,110$ 5,470,110$ 5,470,110$ 24,980,440$ 32,820,660$ 57,801,100$ CO & DS 2,861,549 2,861,549 2,861,549 2,861,549 2,861,549 14,307,745 17,169,294 31,477,039 PECO - West Tech 1,471,714 - - - - 1,471,714 - 1,471,714 PECO Bonds - Maintenance 4,017,832 4,017,832 4,017,831 4,125,633 4,204,607 20,383,735 25,227,642 45,611,377Subtotal State Sources 11,451,095 12,349,491 12,349,490 12,457,292 12,536,266 61,143,634 75,217,596 136,361,230

Federal SourcesE-rate Reimbursement from FCC - - - - - - 55,200,000 55,200,000Subtotal Federal Sources - - - - - - 55,200,000 55,200,000

Local Sources Property Values 178,613,927,082 189,527,700,000 199,511,800,000 209,289,700,000 219,187,900,000 Local Capital Improvement (1.5 mil) 257,204,055 272,919,888 287,296,992 301,377,168 315,630,576 1,434,428,679 2,238,198,091 3,672,626,770 Fund Balance Carried Forward 111,170,566 - - - 111,170,566 - 111,170,566 Reserve for Future Years - 12,812,734 - - - 12,812,734 - 12,812,734 Sales Tax Reserves - - - - - - - - Impact Fees 6,682,300 7,350,530 7,350,530 7,350,530 7,350,530 36,084,420 44,103,180 80,187,600 Interest Income 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000 6,000,000 11,000,000 Miscellaneous Revenue 26,532 - - - 26,532 - 26,532 Sale of Land 16,453 16,453 - 16,453 Transfers from General Fund 83,893 - - - 83,893 - 83,893Subtotal Local Sources 376,183,800 294,083,152 295,647,522 309,727,698 323,981,106 1,599,623,278 2,288,301,271 3,887,924,549

Other Revenue Sources Certificates of Participation - - 50,440,207 82,128,456 - 132,568,663 128,624,007 261,192,670 Sales Tax Revenue 42,655,052 118,669,504 122,229,589 125,896,476 129,673,371 539,123,992 806,619,104 1,345,743,096 Short Term Financing - 32,283,260 10,930,401 (3,485,136) 7,796,052 47,524,577 (47,524,577) -Subtotal Other Revenue Sources 42,655,052 150,952,764 183,600,197 204,539,796 137,469,423 719,217,232 887,718,534 1,606,935,766

Total Revenues 430,289,947$ 457,385,407$ 491,597,209$ 526,724,786$ 473,986,795$ 2,379,984,144$ 3,306,437,401$ 5,686,421,545$

FY 2017 - 2027 Capital Plan (including Sales Tax)September 7, 2016


153

Project Name

Project orProgramNumber

Ongoing Projects from

FY 2016 FY2017 New Appropriation

Total FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022-27 FY 2017-2027

Construction Projects

Addition and Remodeling Projects Delray Full Service Center Remodel & Fields for Village Academy -$ -$ -$ 1,000,000$ 9,000,000$ -$ -$ -$ 10,000,000$ Forest Hill HS Parking Lot - - - 650,000 - - - - 650,000 Gold Coast CS Remodel Building 9 &10 16418401 1,050,000 - 1,050,000 - - - - - 1,050,000 Old DD Eisenhower ES - Demo / restore - - - 2,000,000 - - - - 2,000,000 Old Gove ES - Demo / landbank - - - 2,000,000 - - - - 2,000,000 Old Plumosa ES - Demo / landbank - - - 2,000,000 - - - - 2,000,000 Pahokee HS Remodeling 17118427 43,004 - 43,004 - - - - - 43,004 Plumosa School of Arts Expansion to K-8 - - - - 904,150 17,178,853 - - 18,083,003 Riviera Beach Prep/Inlet Grove 33558421 429,280 - 429,280 - - - - - 429,280 Roosevelt Full Service Center Remodel - - - 1,000,000 9,000,000 - - - 10,000,000 Transportation - South Drainage 93238387 818,257 - 818,257 - - - - - 818,257 Village Academy Kitchen Expansion - - - 1,200,000 - - - - 1,200,000 West Tech Campus Modifications 15918460 - 1,471,714 1,471,714 10,000,000 - - - - 11,471,714 Total Addition and Remodeling 2,340,541 1,471,714 3,812,255 19,850,000 18,904,150 17,178,853 - - 59,745,258

Modernization and Replacement Projects Addison Mizner ES Modernization - - - 1,003,785 19,071,919 - - - 20,075,704 Adult Education Center Replacement 03318402 14,500,000 - 14,500,000 - - - - - 14,500,000 Gladeview ES Modernization 12518438 126 - 126 - - - - - 126 Grove Park ES Modernization - - - - 813,318 15,453,042 - - 16,266,360 Melaleuca ES Modernization - - - - 985,840 18,730,960 - - 19,716,800 Pine Grove ES Modernization - - - - 544,677 10,348,855 - - 10,893,532 Rosenwald Elem Modernization 13218439 3,904 - 3,904 - - - - - 3,904 Transportation - North Modernization - - - - 12,500,000 - - - 12,500,000 Transportation - South Modernization - - - 12,500,000 - - - - 12,500,000 Transportation - West Central 93318388 10,447 - 10,447 15,000,000 - - - - 15,010,447 Verde ES Modernization - - - 1,171,883 22,265,781 - - - 23,437,664 Washington ES Modernization - - - 479,079 9,102,507 - - - 9,581,586 Wynnebrook ES Modernization - - - - 1,074,566 20,416,746 - - 21,491,312 Total Modernizations and Replacements 14,514,477 - 14,514,477 30,154,747 66,358,608 64,949,603 - - 175,977,435

New Schools

Greater WPB/Lake Worth Area High (03-OOO) - - - - - - - 56,070,000 56,070,000 Scripps/Gardens Area ES (04-A) - - - - - - - 26,423,771 26,423,771 South West Area ES (05-C) - - - - - - - 25,792,592 25,792,592 Western Communities ES (15-A) - - - - - - - 27,104,711 27,104,711 Western Communities HS (16-AAA) - - - - - - - 68,925,600 68,925,600 Total New Schools - - - - - - - 204,316,674 204,316,674

Total Construction Projects 16,855,018$ 1,471,714$ 18,326,732$ 50,004,747$ 85,262,758$ 82,128,456$ -$ 204,316,674$ 440,039,367$



154

Project Name






Other Items

Debt Service

Lease Payments for Certificates of Participation $ 7,490 -$ 146,000,000$ 146,000,000$ 145,000,000$ 145,000,000$ 152,000,000$ 156,000,000$ 971,000,000$ 1,715,000,000$ Lease Payments for Equipment Lease 2015 8084 - 1,475,427 1,475,427 1,490,065 1,490,065 1,490,065 - - 5,945,622 Lease Payments for Bus Lease 2014 8076 - 2,880,000 2,880,000 2,880,000 2,880,000 - - - 8,640,000 Lease Payments for Bus Lease 2015 8083 - 2,929,962 2,929,962 2,950,000 2,950,000 2,950,000 - - 11,779,962 Lease Payments for Bus Lease 2016 8085 - 2,035,754 2,035,754 1,450,000 1,450,000 1,450,000 1,450,000 - 7,835,754 Total Required Debt Service - 155,321,143 155,321,143 153,770,065 153,770,065 157,890,065 157,450,000 971,000,000 1,749,201,338

Site Acquisition Site Acquisition 7494 877,246 1,108,093 1,985,339 1,100,000 - - 11,160,000 11,520,000 25,765,339 Facility Leases - - - 500,000 500,000 500,000 500,000 3,000,000 5,000,000 Total Site Acquisition 877,246 1,108,093 1,985,339 1,600,000 500,000 500,000 11,660,000 14,520,000 30,765,339

3,150,050Contingency

Capital Contingency 7467 32,939,476 13,497,946 46,437,422 10,294,845 17,455,404 22,056,613 (14,238,019) 66,021,821 148,028,086 Reserve for Future Years 7467 - 12,812,734 12,812,734 - - - - - 12,812,734 Sales Tax Reserves 7467 - 13,799,452 13,799,452 (13,799,452) - - - 51,323,663 51,323,663 Total Contingency 32,939,476 40,110,132 73,049,608 (3,504,607) 17,455,404 22,056,613 (14,238,019) 117,345,484 212,164,483

Total Other Items 33,816,722$ 196,539,368$ 230,356,091$ 151,865,458$ 171,725,469$ 180,446,678$ 154,871,981$ 1,102,865,484$ 1,992,131,161$


155

Project Name






Non-Construction Projects and TransfersRequired Non-Construction Payments

Charter School Capital Outlay $ 8,426 -$ 3,100,000$ 3,100,000$ 5,470,110$ 5,470,110$ 5,470,110$ 5,470,110$ 32,820,660$ 57,801,100$ Property and Flood Insurance 9579,9582 - 8,300,000 8,300,000 8,300,000 8,300,000 8,300,000 8,300,000 49,800,000 91,300,000

Total Required Non-Construction Payments - 11,400,000 11,400,000 13,770,110 13,770,110 13,770,110 13,770,110 82,620,660 149,101,100

Equipment Capital Projects: AV Equipment Replacement Fund 8430 66,749 200,000 266,749 200,000 200,000 200,000 200,000 1,200,000 2,266,749 Choice Furnishings 8328 242,775 125,000 367,775 125,000 125,000 125,000 125,000 750,000 1,617,775 County-Wide Equipment (FF&E) 7441 1,600,049 550,000 2,150,049 550,000 550,000 550,000 550,000 3,300,000 7,650,049 Musical Instruments 7488 97,711 140,000 237,711 140,000 140,000 140,000 140,000 840,000 1,637,711 Subtotal Equipment Capital Projects 2,007,283 1,015,000 3,022,283 1,015,000 1,015,000 1,015,000 1,015,000 6,090,000 13,172,283

Transfers to General Fund: Transfer for Copier Maintenance 8446 - 4,249,655 4,249,655 4,250,000 4,250,000 4,250,000 4,250,000 25,500,000 46,749,655 Transfer for Equipment Maintenance 8442 - 335,000 335,000 125,000 125,000 125,000 125,000 750,000 1,585,000 Transfer for Library Software Support 8430 - 110,000 110,000 110,000 110,000 110,000 110,000 660,000 1,210,000 Subtotal Equipment Transfers - 4,694,655 4,694,655 4,485,000 4,485,000 4,485,000 4,485,000 26,910,000 49,544,655

Total Equipment 2,007,283 5,709,655 7,716,938 5,500,000 5,500,000 5,500,000 5,500,000 33,000,000 62,716,938

Facility Renewal Projects Capital Projects: Bleachers - - - 263,500 440,200 1,528,100 2,704,900 2,603,900 7,540,600Building Envelope 7591 4,505,639 1,020,000 5,525,639 7,475,950 5,182,340 7,910,462 7,680,224 66,649,551 100,424,166Compliance 7493 1,225,119 - 1,225,119 5,019,831 6,024,411 9,035,866 6,160,869 43,778,216 71,244,312Custodial Equipment 7542 256,163 250,000 506,163 171,704 227,287 290,857 245,180 2,734,438 4,175,629Fencing - - - 764,929 803,688 1,026,046 854,170 4,854,787 8,303,620Fire/Life/Safety 8179 3,624,177 - 3,624,177 5,043,278 3,091,913 3,882,288 5,335,456 32,584,947 53,562,059Furniture Replacement (FCA) - - - 2,349,989 1,992,600 2,409,388 3,358,344 26,506,427 36,616,748HVAC 8728 5,099,133 - 5,099,133 25,856,658 22,440,555 26,270,568 28,961,622 111,544,020 220,172,556Intercom/Sound Systems - - - 2,632,120 2,676,008 2,187,822 4,092,028 12,493,429 24,081,407Interior Repair/Improvement - - - 14,665,283 13,827,806 15,043,496 18,637,562 89,667,759 151,841,906Lighting - - - 3,006,682 4,152,419 6,573,736 6,916,277 25,218,588 45,867,702Parking Lots/Roads 8239 386,173 - 386,173 2,245,206 1,766,431 3,491,089 3,523,258 20,264,042 31,676,199Playfields and Exterior Repairs/Improvements - - - 2,656,280 2,400,360 2,792,020 3,875,120 18,148,228 29,872,008Plumbing - - - 12,786,180 9,762,985 11,462,836 12,737,243 53,700,771 100,450,015Roofs 8911 128,191 5,080,000 5,208,191 11,076,076 12,543,437 5,905,216 10,505,620 51,243,061 96,481,601 Total Facility Renewal Projects 15,224,594$ 6,350,000$ 21,574,594$ 96,013,666$ 87,332,440$ 99,809,790$ 115,587,873$ 561,992,164$ 982,310,527$


156

Project Name






Other Facility Projects Capital Projects: Environmental Services $ 8,283 155,031$ 2,000,000$ 2,155,031$ 2,000,000$ 2,000,000$ 2,000,000$ 2,000,000$ 12,000,000$ 22,155,031$ Hurricane Preparation 8895 - 1,000,000 1,000,000 - - - - - 1,000,000 Interlocal Agreements 8191 146,687 - 146,687 - - - - - 146,687 Minor Projects 7491 1,513,861 2,000,000 3,513,861 2,000,000 2,000,000 2,000,000 2,000,000 12,000,000 23,513,861 Portable Leasing 8280 19,538 - 19,538 - - - - - 19,538 Relocatables - Relocation 7440 2,228,117 - 2,228,117 - - - - - 2,228,117 Relocatables - Walkway Canopies 8365 698,741 - 698,741 - - - - - 698,741 School Center Funds 3065. 9394, 170,090 107,425 277,516 - - - - - 277,516 Storm Recovery (FEMA) 9884, 116,597 - 116,597 - - - - - 116,597 Subtotal Other Facility Capital Projects 5,048,662 5,107,425 10,156,088 4,000,000 4,000,000 4,000,000 4,000,000 24,000,000 50,156,088

Transfers to General Fund: Transfer for Building Envelope Maintenance 7591 - 1,219,520 1,219,520 2,219,520 2,219,520 2,219,520 2,219,520 13,317,120 23,414,720 Transfer for Capital Project Support 8450 - 227,226 227,226 285,268 285,268 285,268 285,268 1,711,608 3,079,906 Transfer for Environmental Control 8283 - 897,734 897,734 870,063 870,063 870,063 870,063 5,220,378 9,598,364 Transfer for Fire/Life/Safety 8179 - 850,280 850,280 1,464,280 1,464,280 1,464,280 1,464,280 8,785,680 15,493,080 Transfer for Hurricane Prep 9885 - 50,000 50,000 50,000 50,000 50,000 50,000 300,000 550,000 Transfer for HVAC Maintenance 8728 - 2,436,060 2,436,060 2,436,060 2,436,060 2,436,060 2,436,060 14,616,360 26,796,660 Transfer for ITV Towers 8235 - 96,000 96,000 106,000 106,000 106,000 106,000 636,000 1,156,000 Transfer for Maintenance of Fulton Holland 9458 - 434,403 434,403 - - - - - 434,403 Transfer for Maintenance of Facilities 8444 - 32,913,932 32,913,932 33,250,169 33,250,169 48,250,169 81,349,658 581,349,658 810,363,755 Transfer for Maintenance Projects 8261 - 917,655 917,655 - - - - - 917,655 Transfer for Preventative Maintenance 8361 - 2,499,280 2,499,280 2,624,244 2,624,244 2,624,244 2,624,244 15,745,464 28,741,720 Subtotal Facilities Transfers - 42,542,090 42,542,090 43,305,604 43,305,604 58,305,604 91,405,093 641,682,268 920,546,263 Total Facilities 5,048,662 47,649,515 52,698,178 47,305,604 47,305,604 62,305,604 95,405,093 665,682,268 970,702,351

Security Capital Projects: Security 8188, 8488 7,461,714 - 7,461,714 3,387,800 3,387,800 3,387,800 3,387,800 20,326,800 41,339,714 Subtotal Security Projects 7,461,714 - 7,461,714 3,387,800 3,387,800 3,387,800 3,387,800 20,326,800 41,339,714

Transfers to General Fund: Transfer for Security 8314 - 2,328,534 2,328,534 2,218,928 2,218,928 2,218,928 2,218,928 13,313,568 24,517,814 Subtotal Security Transfers - 2,328,534 2,328,534 2,218,928 2,218,928 2,218,928 2,218,928 13,313,568 24,517,814 Total Security 7,461,714$ 2,328,534$ 9,790,248$ 5,606,728$ 5,606,728$ 5,606,728$ 5,606,728$ 33,640,368$ 65,857,528$


157

Project Name






Non-Construction Projects and Transfers

Educational Technology Capital Projects: Classroom Technology $ 8,493 259,154$ 10,008,000$ 10,267,154$ 10,008,000$ 10,008,000$ 10,008,000$ 10,008,000$ 60,048,000$ 110,347,154$ Digital Divide 8431 69,183 20,000 89,183 40,000 40,000 40,000 40,000 260,000 509,183 Technology Tools 8423 1,755 - 1,755 - - - - - 1,755 Subtotal Education Technology Projects 330,092 10,028,000 10,358,092 10,048,000 10,048,000 10,048,000 10,048,000 60,308,000 110,858,092

Transfers to General Fund: Transfer for Blackboard Engage (Edline/Gradequick) 8441 - 583,625 583,625 527,000 528,000 529,000 530,000 3,200,000 5,897,625 Transfer for Equipment Maintenance 7422 - 350,000 350,000 350,000 250,000 250,000 250,000 1,500,000 2,950,000 Transfers for Data Warehouse 8371 - 1,712,097 1,712,097 1,851,273 1,851,273 1,851,273 1,851,273 11,107,638 20,224,827

Subtotal Educational Technology Transfers - 2,645,722 2,645,722 2,728,273 2,629,273 2,630,273 2,631,273 15,807,638 29,072,452 Total Educational Technology 330,092 12,673,722 13,003,814 12,776,273 12,677,273 12,678,273 12,679,273 76,115,638 139,930,544

Technology Capital Projects: Computer Refresh 8422 64,550 3,932,773 3,997,323 13,430,488 13,342,760 13,342,760 14,342,760 93,846,090 152,302,181Cyber & Network Security 8349 168,182 725,000 893,182 1,725,000 1,700,000 5,700,000 3,700,000 16,075,000 29,793,182Data Center Optimization 8734 253,740 675,000 928,740 157,500 165,375 173,644 685,966 2,678,799 4,790,024Disk Storage - infrastructure 8721 - 1,400,000 1,400,000 9,050,000 800,000 1,050,000 800,000 14,300,000 27,400,000Enterprise Software 8934 - 200,000 200,000 200,000 200,000 250,000 200,000 1,450,000 2,500,000Hardware/Software 8732 - 73,500 73,500 77,175 81,034 85,085 89,340 632,365 1,038,499Networks 8180 8,609 2,865,000 2,873,609 3,025,000 2,200,000 1,150,000 1,150,000 84,725,000 95,123,609Phone System Upgrade 8724 - - - 4,500,000 100,000 100,000 100,000 5,000,000 9,800,000Servers 8391 824 500,000 500,824 100,000 1,550,000 350,000 100,000 2,700,000 5,300,824Student System Replacement 8370 2,391,761 2,500,000 4,891,761 1,500,000 1,500,000 1,500,000 1,500,000 9,000,000 19,891,761

Subtotal Technology Projects 2,887,666$ 12,871,273$ 15,758,939$ 33,765,163$ 21,639,169$ 23,701,489$ 22,668,066$ 230,407,254$ 347,940,080$


158

Project Name






Non-Construction Projects and TransfersTechnology

Transfers to General Fund: Transfer for Application Systems $ 8,934 -$ 2,098,875$ 2,098,875$ 2,042,599$ 2,042,599$ 2,042,599$ 2,606,931$ 18,135,492$ 28,969,095$ Transfer for Business Operating Systems 8823 - 1,747,712 1,747,712 1,852,842 1,852,842 1,852,842 2,364,748 16,450,711 26,121,697 Transfer for CAFM 8353 - 1,190,601 1,190,601 1,188,777 1,188,777 1,188,777 1,517,214 10,554,721 16,828,867 Transfer for ERP 8369 - 3,431,893 3,431,893 3,506,451 3,506,451 3,506,451 4,475,219 31,132,502 49,558,967 Transfer for IT Security 8349 - 816,352 816,352 1,160,100 1,160,100 1,160,100 1,480,614 10,300,106 16,077,372 Transfer for Portal Project 8394 - 51,558 51,558 56,330 56,330 56,330 71,893 500,133 792,574 Transfer for Project Management Initiative 8427 - 17,743 17,743 - - - - - 17,743 Transfer for School Center Admin Technology 8253 - 348,812 348,812 618,323 618,323 618,323 789,154 5,489,866 8,482,801 Transfer for Secondary Tech Maintenance 8447 - 3,163,520 3,163,520 3,097,655 3,097,655 3,097,655 3,953,480 27,502,953 43,912,918 Transfer for Technology Infrastructure 8440 - 8,532,330 8,532,330 8,080,386 8,080,386 8,080,386 11,194,848 77,878,567 121,846,903 Transfer for System Lifecycle Management Endpoint Security 8448 - 681,764 681,764 975,000 975,000 975,000 1,244,375 8,656,670 13,507,809 Subtotal Technology Transfers - 22,081,160 22,081,160 22,578,463 22,578,463 22,578,463 29,698,476 206,601,721 326,116,746 Total Technology 2,887,666 34,952,433 37,840,099 56,343,626 44,217,632 46,279,952 52,366,542 437,008,975 674,056,826

Transportation Capital Projects: Bus Replacement 8056 6,955,334 9,097,600 16,052,934 9,097,600 9,097,600 9,097,600 9,097,600 54,585,600 107,028,934 Support Vehicles 8185 1,472,657 1,200,000 2,672,657 1,200,000 1,200,000 1,200,000 1,200,000 7,200,000 14,672,657 Transportation Equipment and Furnishings 9980 338,423 611,400 949,823 - - - - - 949,823 Subtotal Transportation Projects 8,766,414 10,909,000 19,675,414 10,297,600 10,297,600 10,297,600 10,297,600 61,785,600 122,651,414

Transfers to General Fund: Transfer for Transportation Maintenance 8445 - 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 9,000,000 16,500,000 Transfer for Contracted Transportation 8443 - 6,407,839 6,407,839 6,401,595 6,401,595 6,401,595 6,401,595 38,409,570 70,423,789 Subtotal Transportation Transfers - 7,907,839 7,907,839 7,901,595 7,901,595 7,901,595 7,901,595 47,409,570 86,923,789 Total Transportation 8,766,414 18,816,839 27,583,253 18,199,195 18,199,195 18,199,195 18,199,195 109,195,170 209,575,203

Sub-total Non-Construction Projects 41,726,426 46,280,698 88,007,125 158,527,229 137,720,009 152,259,679 167,004,339 964,909,818 1,668,428,199 Sub-total Non-Construction Transfers - 93,600,000 93,600,000 96,987,973 96,888,973 111,889,973 152,110,475 1,034,345,425 1,585,822,819

41,726,426 139,880,698 181,607,125 255,515,202 234,608,982 264,149,652 319,114,814 1,999,255,243 3,254,251,018

92,398,166$ 337,891,781$ 430,289,947$ 457,385,407$ 491,597,209$ 526,724,786$ 473,986,795$ 3,306,437,401$ 5,686,421,545$ Total Capital Revenues 430,289,947 457,385,407 491,597,209 526,724,786 473,986,795 3,306,437,401 5,686,421,545Budget (Shortfall) or Excess -$ -$ -$ -$ -$ -$ -$

Total Capital Budget

Total Non-Construction Projects & Transfers


159

REVENUE FY 2017Estimated Forecast Forecast Forecast

FY 2013 FY 2014 FY 2015* FY 2016 Revenue FY 2018 FY 2019 FY 2020

Total Federal Revenue 3,511,814$ 3,232,624$ 3,257,207$ 3,264,231$ 3,258,963$ 3,258,963$ 3,258,963$ 3,258,963$

Total State Revenue 5,639,081 5,619,420 5,014,887 4,511,910 2,869,002 2,869,002 2,869,002 2,869,002

Total Local Revenue 93,614 107,463 90,166 128,041

Total Other Financing Sources 218,316,564$ 455,634,797$ 125,991,878$ 226,007,364$ $155,321,143 153,770,065$ 153,770,065$ 157,890,065$

Beginning Fund Balance 107,532,348 110,779,026 110,669,881 94,770,929 124,294,232 124,032,471 127,282,593 133,670,362

TOTAL REVENUE, TRANSFERS, & FUND BALANCE 335,093,421$ 575,373,330$ 245,024,018$ 328,682,475$ 285,743,340$ 283,930,501$ 287,180,623$ 297,688,392$

Appropriations FY 2017Account Proposed Forecast Forecast ForecastNumber FY 2013 FY 2014 FY 2015* FY 2016 Appropriations FY 2018 FY 2018 FY 2018

(Function 9200)Redemption of Principal 710 60,815,000$ 68,350,000$ 74,822,376$ 63,487,805$ 86,385,042$ 86,847,018$ 87,026,330$ 80,202,068$ Interest 720 84,837,492 116,438,413 73,471,645 69,270,539 70,193,466 67,800,890 64,483,930 61,219,939Dues and Fees 730 693,353 1,446,816 1,959,067 519,097 5,132,361 2,000,000 2,000,000 2,000,000

760 77,968,550 278,468,220 71,110,801

Total Expenditures 224,314,395$ 464,703,449$ 150,253,089$ 204,388,243$ 161,710,869$ 156,647,908$ 153,510,261$ 143,422,007$

Transfer to Capital

Ending Fund Balance 110,779,026 110,669,881 94,770,929 124,294,232 124,032,471 127,282,593 133,670,362 154,266,385


* Excluded FY2015 debt refunding of $599,419,288 for comparability.

Payments to Refunded Bond Escrow

Debt Service FundsFY 2013 to FY 2020by Account / Function


160

Debt Service Funds

Rapid student population growth in Palm Beach County during the 1980’s, 1990’s and 2000’s necessitated the construction of new schools to ease overcrowding. At the same time, many of the district’s existing schools were aging and needed remodeling or replacement. New and replacement construction required that the district make use of allowable debt instruments to fund construction costs. With the slowing of student growth in recent years, the building program is completed.

The Debt Service Fund is used to account for the accumulation of resources for the payment of long-term debt principal and interest. For FY2017, revenue is comprised of transfer in from the Capital Projects Fund, beginning fund balance, capital outlay and debt service withheld for State Board of Education/Capital Outlay Bond Issues, and federal subsidy. Appropriations are used for repayment of debt principal, interest and related fees. Beginning fund balance is utilized for August principal and interest payments. The majority of principal and interest payments are due each February and August.

The total Debt Service budget for FY2017 is $285,743,340. This is a $42.9 million decrease over the previous fiscal year debt service budget of $328,682,475.

Debt Instruments

Bonded Debt

Florida statute allows school districts to utilize two forms of bonded debt to finance capital projects: State Board of Education Bonds and General Obligation Bonds. State Board of Education Bonds, also known as Capital Outlay Bond Issues (COBI), are issued by the State of Florida on behalf of school districts. Use of COBIs is limited by statute and projects must be approved by both School Board members and the Department of Education.

General Obligation bonds may be issued with voter approval and may only be used for capital projects listed at the time of approval.

The limit for bonded debt outstanding, set by State Board of Education Administrative Rule 6A-1037(2), is equal to 10% of current year county taxable property value. Based on 2016 property values certified as of July 1, 2016, the district’s bonded debt capacity is $17.8 billion. Current outstanding bonded debt as of June 30, 2016 is $13.7 million, all of which are State Board of Education COBI bonds. The district does not currently have any General Obligation debt outstanding and there are no plans at this time to take a General Obligation Bond referendum to the voters.

Lease Purchase Agreements

Lease Purchase Agreements, also known as Certificates of Participation (COPs), are used to finance the purchase or construction of educational facilities, sites and equipment. Outstanding Lease Purchase Agreement debt as of June 30, 2016 totals $1,541,963,634.


161

Debt Service Funds

Lease Purchase Agreements (continued)

The limit for Lease Purchase Agreement debt is tied to district capital millage. Annual debt service payments for Lease Purchase Agreements may not exceed 75% of current year capital millage proceeds. Historically, the district has always been well within its 75% capacity. However, two recent trends have lowered the district’s debt capacity in this area. First, property values decline between FY 2009 and FY 2013. Second, the Florida Legislature lowered the allowable capital millage rate from 2.0 mills to 1.75 mills in FY 2009 and again from 1.75 to 1.50 mills in FY 2010. In the course of two years, Legislators reduced district debt service capacity by 25%. These two factors together, lower property values and lower allowable millage rates, have tightened up the district’s margin of compliance. For FY 2017, debt service payments remain in compliance at 56.5% of capital millage proceeds. And while the district’s legal Lease Purchase Agreement debt issuance capacity is $47.5 million, Board Policy does not allow additional issuance until debt service falls below 50% of capital millage.

Bond Ratings

Sound financial management and the School Board’s commitment to maintaining a Contingency Reserve have lead to very high bond ratings from all three of the major ratings agencies. Debt issued by the School District of Palm Beach County is considered to be of high quality and very secure. High bond ratings translate to lower interest rates on district debt issues and save millions in avoided interest expenditures.


162


Federal Direct Sources $ 3.3 1.14%State Sources 2.9 1.00%Transfers In 155.3 54.36%Fund Balance 124.3 43.50%TOTAL REVENUE $ 285.7 100.00%

APPROPRIATIONS ($MILLIONS)Proposed % ofBudget Total

SBE & COBI Bonds $ 2.9 1.02%Other Debt Service 158.8 55.58%Fund Balance 124.0 43.40%TOTAL BUDGET $ 285.7 100.00%

PROPOSED FY 2017 REVENUE AND APPROPRIATIONSDEBT SERVICE FUNDS

Debt Service Funds are used to account for the accumulation of resources for, and payment of, general long-term debtprincipal and interest. Revenue for this fund is comprised of the Interest and Sinking Ad Valorem Tax Levy, Bonds andLoans. CO&DS withheld for SBE/COBI Bonds are bonds and revenue certificates issued by the State Board of Education forthe school district. This debt is retired through both the Debt Service Fund and the Capital Projects Fund. Monies areappropriated for the retirement of debt and the interest expense related to that debt.

Federal Direct Sources

1%

State Sources1%

Transfers In54%

Fund Balance44%


SBE & COBI Bonds

1%

Other Debt Service

56%

Fund Balance43%



163

Original RemainingIssue Maturity Interest Original Outstanding

State Board of Education (SBE) Bonds*: Series Date Date Rates Principal PrincipalCapital Outlay Bond Issue 2009A 9/10/09 1/1/19 5.00% 1,655,000 585,000Capital Outlay Bond Issue 2010A 10/14/10 1/1/30 3.50 - 5.00% 9,700,000 7,140,000Capital Outlay Bond Issue 2010A 10/18/10 1/1/22 4.00 - 5.00% 1,790,000 1,250,000Capital Outlay Bond Issue 2011A 1/5/12 1/1/23 3.00 - 5.00% 5,820,000 3,120,000Capital Outlay Bond Issue 2014B 12/2/14 1/1/23 2.00 - 5.00% 4,275,000 1,618,000

SBE Bond Subtotal $23,240,000 $13,713,000

Lease Purchase Agreements**:Certificates of Participation 2002E 9/1/02 8/1/16 4.00 - 5.375% 93,350,000 2,465,000Certificates of Participation 2003A 6/26/03 8/1/21 2.00 - 5.00% 60,865,000 0Certificates of Participation 2003B 6/26/03 8/1/29 1.06%*** 124,295,000 124,295,000Certificates of Participation 2004A 5/4/04 8/1/29 0.00% 103,575,000 0Certificates of Participation 2006A 5/25/06 8/1/31 4.25% 222,015,000 7,185,000Certificates of Participation 2007A 2/13/07 8/1/31 4.00 - 5.00% 268,545,000 27,445,000Certificates of Participation 2007C 2/27/07 8/1/27 4.00 - 5.00% 192,310,000 178,340,000Certificates of Participation 2007D 4/10/07 8/1/15 0.00% 30,485,000 0Certificates of Participation 2007E 10/31/07 8/1/32 4.00 - 4.25% 147,390,000 10,230,000Certificates of Participation 2011B 6/29/11 8/1/25 0.00% 166,270,000 0Certificates of Participation 2011A 7/13/11 8/1/32 4.125 - 5.00% 112,425,000 44,520,000Certificates of Participation 2011C 11/15/11 8/1/18 1.74% 15,355,000 6,170,000Certificates of Participation 2011D 11/15/11 8/1/21 2.64% 25,065,000 23,855,000Certificates of Participation 2012A 5/15/12 8/1/28 5.00% 20,085,000 20,085,000Certificates of Participation 2012B 6/29/12 8/1/28 .90%*** 116,555,000 107,225,000Certificates of Participation 2012C 8/9/12 8/1/29 4.00 - 5.00% 67,145,000 67,145,000Certificates of Participation 2014A 1/31/14 8/1/27 .87%*** 115,560,000 115,455,000Certificates of Participation 2014B 6/27/14 8/1/25 3.00 - 5.00% 166,010,000 165,070,000Certificates of Participation 2014C 7/29/14 8/1/31 5.00% 33,280,000 33,280,000Certificates of Participation 2015B 1/14/15 8/1/31 5.00% 145,535,000 145,535,000Certificates of Participation 2015D 4/30/15 8/1/32 5.00% 221,640,000 221,640,000Certificates of Participation 2015A 5/5/15 8/1/22 2.52% 106,315,000 106,315,000Certificates of Participation 2015C 9/22/15 8/1/32 5.00% 62,970,000 62,970,000Certificates of Participation - QZAB 2002 6/11/02 6/11/16 0.00% 950,000 0Certificates of Participation - QZAB 2004 5/4/04 5/4/20 0.00% 2,923,326 2,923,326Certificates of Participation - QZAB 2005 12/15/05 12/15/20 0.00% 2,150,308 2,150,308Certificates of Participation - QSCB 2010A 11/15/10 8/1/25 5.40% 67,665,000 67,665,000

Lease Purchase Agreement Subtotal $2,690,728,634 $1,541,963,634

Total Debt $2,713,968,634 $1,555,676,634

*** Variable Rate as of June 30, 2016.

DEBT SERVICEDebt Obligations as of 6/30/16

* Funding for SBE debt service is withheld by the State from the District's CO & DS allocations.

** Lease Purchase Agreement debt service is funded from Capital budget millage proceeds.


164

Bonded Debt Limit:

Calculation:

Non-Exempt Assessed Valuation of Palm Beach County - 2016 $178,613,927,082

Limit of Bonded Indebtedness (10% of Assessed Valuation) $17,861,392,708

Less Outstanding Bonded Debt as of 6/30/16Outstanding State Board of Education Bonds $13,713,000Outstanding General Obligation Bonds -

Total $13,713,000

Legal Bonded Debt Capacity $17,847,679,708

Lease Purchase Agreement Debt Limit:

Calculation:

FY 2017 District Local Capital Improvement Tax (1.5 Mills) $257,204,055

Debt Service Capacity (75% of Capital Millage) $192,903,041Less FY2017 Debt Service for Outstanding COPs Debt** 145,355,565Potential Additional COPs Debt Service $47,547,476

Approximate Additional COPs Borrowing Capacity * $592,546,645

* Additional COPs borrowing capacity is estimated based on an interest rate of 5% and a twenty year term. ** FY17 Debt Service is based on the Capital Expenditure Transfer to Debt Service as per Florida Statue 1011.71(2)(e) representing February 1, 2017 and August 1, 2017 principal and interest payments.

ESTIMATED LEGAL DEBT LIMITSDEBT SERVICE

Florida State Board of Education Administrative Rule 6A-1037(2) establishes a limit on bonded indebtedness for school districts. The limit is ten percent of current year assessed value of taxable property. Bonded debt includes State Board of Education Bonds and General Obligation Bonds. General Obligation Bonds may be issued only with voter approval and must be spent on projects included on the bond resolution at the time the bonds are approved. The District's bonding capacity for FY2017 is $17.9 billion. The District does not currently have general obligation bond debt.

Debt service for Lease Purchase Agreements may not exceed seventy-five percent of capital millage proceeds levied by the School Board. The revenues received from the issuance of Cerfiticates of Participation (COPs) are used for the purchase or construction of educational facilities, sites, and equipment under a lease purchase agreement entered into by the School Board.


165

DEBT SERVICEAmortization Schedule

CAPITAL OUTLAY BOND ISSUES (COBI) - All Series

Fiscal Total Interest TotalYear Principal Payment Debt Service2017 2,317,000 609,915 2,926,9152018 1,543,000 494,065 2,037,0652019 1,311,000 416,915 1,727,9152020 1,177,000 358,015 1,535,0152021 1,200,000 300,425 1,500,4252022 1,280,000 240,425 1,520,4252023 1,070,000 187,025 1,257,0252024 515,000 149,875 664,8752025 525,000 129,275 654,2752026 535,000 108,275 643,2752027 545,000 86,875 631,8752028 555,000 67,800 622,8002029 565,000 45,600 610,6002030 575,000 23,000 598,000

TOTAL $13,713,000 $3,217,485 $16,930,485


166

DEBT SERVICEAmortization Schedule

CERTIFICATES OF PARTICIPATION (COPs) - All Series

Fiscal Total Interest TotalYear Principal Payment Debt Service2017 75,205,000 69,782,937 144,987,9372018 76,850,000 67,039,327 143,889,3272019 78,600,000 63,905,290 142,505,2902020 73,265,000 60,780,530 134,045,5302021 81,363,634 57,570,923 138,934,5572022 80,135,000 54,073,662 134,208,6622023 82,985,000 50,404,612 133,389,6122024 88,160,000 46,388,553 134,548,5532025 92,255,000 42,072,033 134,327,0332026 163,370,000 35,728,265 199,098,2652027 112,620,000 28,945,238 141,565,2382028 118,120,000 23,479,247 141,599,2472029 123,180,000 17,554,064 140,734,0642030 130,045,000 11,349,511 141,394,5112031 70,785,000 6,520,875 77,305,8752032 55,320,000 3,368,250 58,688,2502033 39,705,000 992,625 40,697,625

TOTAL $1,541,963,634 $639,955,942 $2,181,919,576


167

DISTRICT BOND & NOTE RATINGS

Rating Agency

ShortTermNotes

Long Term General Obligation

or Issuer Credit Rating Long Term Certificates

of Participation Moody's MIG 1 Aa2, Stable Outlook Aa3, Stable Outlook Standard and Poor's not rated

AA, Stable Outlook AA-, Stable Outlook

Fitch not rated AA, Stable Outlook AA-, Stable Outlook

Moody’s Investor Service: Ratings for Long-Term Municipal Debt Aaa Best quality; carry the smallest degree of investment risk. Aa High quality; margins of protection not quite as large as the Aaa bonds. A Upper medium grade; security adequate but could be susceptible to impairment. Baa Medium grade; neither highly protected nor poorly secured - lack outstanding

investment characteristics and sensitive to changes in economic circumstances. Ratings further classified by 1, 2, or 3 modifier with 1 being high and 3 being low.

Moody’s Investor Service: Ratings for Short-Term Municipal DebtMIG 1 This designation denotes best quality. There is present strong protection by established

cash flows, superior liquidity support or demonstrated broad-based access to the market for refinancing.

MIG 2 This designation denotes high quality. Margins of protection are ample although not so large as in the preceding group.

Standard & Poor's: Ratings for Long-Term Municipal Debt AAA Highest rating; extremely strong security. AA Very strong security; differs from AAA in only a small degree. A Strong capacity but more susceptible to adverse economic effects than two above

categories.BBB Adequate capacity but adverse economic conditions more likely to weaken capacity.

Those issues determined to possess overwhelming safety characteristics will be given a plus (+) designation.

Standard & Poor's: Ratings for Municipal NotesSP-1 Very strong or strong capacity to pay principle and interest,. Those issues determined

to possess overwhelming safety characteristics will be given a plus (+) designation. SP-2 Satisfactory capacity to pay principal and interest SP-3 Speculative capacity to pay principal and interest.

Fitch Ratings: Ratings for Long-Term Municipal Debt AAA Highest rating; extremely strong security. AA Very strong security; differs from AAA in only a small degree. A Strong capacity but more susceptible to adverse economic effects than two above

categories.BBB Adequate capacity but adverse economic conditions more likely to weaken capacity.

“+” or “-“ are used with a rating symbol to indicate the relative position of a credit within the rating category.


168

Bus and Equipment Lease On February 20, 2014, the District entered into a loan agreement with TD Equipment Finance for financing the acquisition of 119 buses and other equipment for $14.0 million. Under the terms of the loan agreement, the District’s annual payment includes interest at 1.235% and is payable over five years. On July 2, 2015, the District entered into a loan agreement with Banc of America Public Capital Corp for financing the acquisition of 96 buses and other equipment of $14.2 million issue a coupon rate of 1.242%. Under the terms of the loan agreement the debt is payable over five years. On October 1, 2015, the District entered into a loan agreement with Banc of America Public Capital Corp for financing the acquisition of HVAC systems for 18 facilities and other equipment of $7.1 million issue a coupon rate of 1.274%. Under the terms of the loan agreement the debt is payable over five years. On March 18, 2016, the District entered into a loan agreement with Banc of America Public Capital Corp for financing the acquisition of 60 buses and other equipment of $6.9 million issue a coupon rate of 1.255%. Under the terms of the loan agreement the debt is payable over five years.

Bus and Equipment Loan

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FY16 $ 6,276 225 $ 6,501

FY17 8,361 361 8,722

FY18 8,454 267 8,721

FY19 7,115 162 7,277

FY20 5,760 81 5,841

FY21 2,156 18 2,174

$ 38,122 1,114 $ 39,236


169


FY 2013 FY 2014 FY 2015 FY 2016 Revenue FY 2018 FY 2019 FY 2020

Federal Through State 56,431,015$ 61,817,835$ 65,453,211$ 69,896,838$ 73,692,000$ 75,165,840$ 76,669,157$ 78,202,540$ State Sources 948,218 1,000,418 1,015,465 1,012,622 1,060,000 1,060,000 1,060,000 1,060,000Local Sources 14,833,634 14,214,295 13,349,910 13,325,261 15,806,000 15,806,000 15,806,000 15,806,000Beginning Fund Balance 23,307,182 23,784,037 25,734,081 27,479,841 27,952,934 27,953,485 24,349,774 20,665,753

TOTAL REVENUE, TRANSFERS, & FUND BALANCE 95,520,048$ 100,816,584$ 105,552,666$ 111,714,562$ 118,510,934$ 119,985,325$ 117,884,930$ 115,734,293$

EXPENDITURES FY 2017Account Proposed Forecast Forecast ForecastNumber FY 2013 FY 2014 FY 2015 FY 2016 Appropriations FY 2018 FY 2019 FY 2020

Function (7600)Salaries 100 17,849,022$ 18,431,203$ 18,841,509$ 21,229,217$ 24,909,311$ 26,907,497$ 27,445,647$ 27,994,560$ Employee Benefits 200 8,130,970 8,669,025 8,403,671 8,607,000 10,579,493 11,301,149 11,527,172 11,757,715Purchased Services 300 11,840,269 7,248,626 8,669,752 9,649,105 9,117,697 10,000,000 10,000,000 10,000,000Energy Services 400 2,040,163 2,445,803 2,445,441 2,352,516 2,525,000 2,954,250 2,954,250 2,954,250Materials & Supplies 500 27,378,286 34,791,398 35,907,629 36,342,309 40,169,270 40,972,655 41,792,109 42,627,951Capital Outlay 600 2,216,270 1,855,868 2,177,350 3,546,829 2,928,578 3,000,000 3,000,000 3,000,000Other Expenses 700 2,281,030 1,640,581 1,627,472 2,034,653 328,100 500,000 500,000 500,000

71,736,011$ 75,082,504$ 78,072,825$ 83,761,628$ 90,557,449$ 95,635,551$ 97,219,177$ 98,834,476$

Ending Fund Balance 23,784,037 25,734,081 27,479,841 27,952,934 27,953,485 24,349,774 20,665,753 16,899,817


TOTAL FTE 880.6 932.0 944.0 1,122.9 1,121.7 1,121.7 1,121.7 1,121.7

Total Expenditures

Special Revenue - Food ServiceFY 2013 to FY 2020by Account / Function


170



Federal Direct 5,742,032$ 3,775,663$ 2,893,470$ 3,149,336$ 173,336$ Federal Through State 109,614,973 113,385,680 110,933,524 112,785,528 110,957,990 110,957,990 110,957,990 110,957,990State Sources 402,256 794,611 1,311,146 2,907,017 412,425 412,425 412,425 412,425Local Sources 4,579,475 3,691,634 3,685,495 4,000,884 1,020,190 1,020,190 1,020,190 1,020,190Beginning Fund Balance 1,290,041 1,114,805 186,105 84,944 37,375

TOTAL REVENUE & FUND BALANCE 121,628,778$ 122,762,393$ 119,009,741$ 122,927,710$ 112,601,316$ 112,390,605$ 112,390,605$ 112,390,605$

EXPENDITURES FY 2017Proposed Forecast Forecast Forecast

Func. FY 2013 FY 2014 FY 2015 FY 2016 Appropriations FY 2018 FY 2019 FY 2020Salary 100 62,176,998 66,454,724 64,720,401 70,001,157 59,240,836 59,240,836 59,240,836 59,240,836Employee Benefits 200 19,056,147 22,136,100 21,500,557 22,462,935 21,672,349 21,672,349 21,672,349 21,672,349Purchased Services 300 18,798,127 18,665,084 17,890,532 16,991,338 15,410,376 15,410,376 15,410,376 15,410,376

400 1,816 4,541 2,444 1,106 4,567 4,567 4,567 4,567Materials and Supplies 500 8,769,894 5,861,985 5,712,066 4,496,646 8,972,755 8,762,044 8,762,044 8,762,044Capital Outlay 600 3,537,347 3,724,048 3,995,103 3,018,292 2,209,658 2,209,658 2,209,658 2,209,658Other 700 8,173,643 5,729,805 5,103,695 5,918,861 5,090,775 5,090,775 5,090,775 5,090,775Total 120,513,973$ 122,576,287$ 118,924,796$ 122,890,335$ 112,601,316$ 112,390,605$ 112,390,605$ 112,390,605$

Transfer to General Fund

1,114,805 186,105 84,944 37,375

TOTAL EXPENDITURES & FUND BALANCE 121,628,778$ 122,762,393$ 119,009,741$ 122,927,710$ 112,601,316$ 112,390,605$ 112,390,605$ 112,390,605$

Ending Fund Balance

Energy Services

Special Revenue - Other FundsFY 2013 to FY 2020

By Account


171

REVENUE FY 2017Estimated

FY 2013 FY 2014 FY 2015 FY 2016 Revenue

Federal Direct 5,742,032$ 3,775,663$ 2,893,470$ 3,149,336$ 173,336$ Federal Through State 109,614,973 113,385,680 110,933,524 112,785,528 110,957,990State Sources 402,256 794,611 1,311,146 2,907,017 412,425Local Sources 4,579,475 3,691,634 3,685,495 4,000,884 1,020,190Beginning Fund Balance 1,290,041 1,114,805 186,105 84,944 37,375

TOTAL REVENUE & FUND BALANCE 121,628,778$ 122,762,393$ 119,009,741$ 122,927,710$ 112,601,316$

EXPENDITURES FY 2017Proposed

Func. FY 2013 FY 2014 FY 2015 FY 2016 AppropriationsInstructional Services 5000 55,930,240$ 59,142,789$ 56,663,153$ 57,816,445$ 51,674,220$

Support Services:Pupil Personnel 6100 12,202,937 11,153,435 11,621,032 12,889,053 10,087,917Media Services 6200 19,174 29,275 6,662 8,983 5,000Curriculum Development 6300 18,345,631 16,607,136 16,934,908 18,108,879 16,504,672

6400 25,880,670 28,885,478 27,643,689 27,438,050 29,516,4296500 71,830 96,112 101,890 51,536 103,805

Board of Education 7100 49,800 49,500 50,040 49,680 5,268General Administration 7200 4,153,872 2,937,258 2,561,089 3,171,449 3,228,488School Administration 7300 48,824 23,209 3,669 24,195 15,071Fac. Acquisition & Constr. 7400 816,771 1,026,733 1,048,502 760,839Fiscal Services 7500 21,654 40,753 67,934 80,132Food Services 7600Central Services 7700 698,005 1,107,974 955,045 1,032,583 967,125Pupil Transportation 7800 1,902,070 375,742 405,234 422,857 471,458Operations of Plant 7900 44,797 431,822 32,164 9,033 6,726Maintenance of Plant 8100 2,137Admin Technology Svcs 8200 79,156 102,293Community Services 9100 327,698 669,071 750,629 924,329 13,000Total Instruct'l & Support Svcs 120,513,973$ 122,576,287$ 118,924,796$ 122,890,335$ 112,601,316$

Transfer to General Fund

1,114,805 186,105 84,944 37,375

TOTAL EXPENDITURES & FUND BALANCE 121,628,778$ 122,762,393$ 119,009,741$ 122,927,710$ 112,601,316$

Ending Fund Balance

Instructional Staff TrainingInstr Related Technology

Special Revenue - Other FundsFY 2013 to FY 2017

By Function


172

Special Revenue – Food Service Fund Food Service operations are accounted for in a separate Special Revenue fund. Revenue is received from federal, state, and local sources, including school lunch fees. Funds are appropriated to provide for district wide school lunch operations. The Food Service budget for FY 2017 is $118.5 million. This is a 6.1% increase over the amended FY2015 budget of $111.7 million.

Special Revenue – Other Funds Special Revenue Funds are utilized to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specific purposes. Revenue is primarily from federal sources and is provided for specific educational programs administered by the School Board. Federal grants included are Title I and IDEA, as well as many other grants. The Special Revenue Fund – Other total budget for FY 2017 is $112.6 million. The district receives many grants which begin on October 1; the new award amount is therefore not reflected in the adopted budget. The budget will continue to grow throughout the fiscal year, as additional grants are received. In comparison, the FY 2016 Special Revenue – Other Funds budget as of year-end totaled $122.9 million.


173


Federal through State $ 73.7 62.20%State Sources 1.0 0.84%Local Sources 15.8 13.33%Fund Balance 28.0 23.63%TOTAL REVENUE $ 118.5 100.00%


Salaries $ 24.9 21.01%Employee Benefits 10.6 8.95%Purchased Services 9.1 7.68%Energy Services 2.5 2.11%Materials & Supplies 40.2 33.92%Capital Outlay 2.9 2.45%Other Expenses 0.3 0.25%

Subtotal $ 90.5 76.37%Fund Balance 28.0 23.63%TOTAL BUDGET $ 118.5 100.00%

PROPOSED FY 2017 REVENUE & APPROPRIATIONSSPECIAL REVENUE - FOOD SERVICE FUND

Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than major capitalprojects) that are legally restricted or committed to expenditures for specific purposes. This particular fund is for schoolfood service. Revenue is received from federal, state, and local sources to provide for the operation and maintenance ofschool meal programs. Funds are appropriated to provide for district-wide school cafeteria operation.

Federal through State

62.20%

State Sources0.84%

Local Sources13.33%

Fund Balance23.63%


Salaries21.01%

Employee Benefits8.95%

Purchased Services7.68%

Energy Services2.11%

Materials & Supplies33.92%

Capital Outlay2.45%

Other Expenses

0.25%

Fund Balance23.63%



174


IDEA $ 40.3 35.79%Title I 57.8 51.33%Federal Direct 0.2 0.18%Vocational Education Acts 1.8 1.60%Federal through Local 0.0 0.00%Misc Federal Through State 11.1 9.85%State 0.4 0.36%Local Sources 1.0 0.89%Fund Balance 0.0 0.00%TOTAL REVENUE $ 112.6 100.00%


Salaries & Employee Benefits $ 80.9 71.84%Purchased Services 15.4 13.68%Energy Services 0.0 0.00%Materials & Supplies 9.0 7.99%Capital Outlay 2.2 1.97%Other Expenses 5.1 4.52%TOTAL BUDGET $ 112.6 100.00%

PROPOSED FY 2017 REVENUE & APPROPRIATIONSSPECIAL REVENUE - OTHER FUNDS

Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than major capitalprojects) that are legally restricted or committed to expenditures for specific purposes. Revenue for this fund is primarilyfrom federal sources and is to provide for specific educational programs administered by the School Board.

IDEA35.70%

Title I51.33%

Federal Direct0.18%

Vocational Education

Acts1.60%

Federal through

Local0.00%

Misc Federal Through

State9.86%

State0.36%

Local Sources0.89%

Fund Balance0.00%


Salaries & Employee Benefits71.84%

Purchased Services13.68%

Energy Services

0.00%


7.99%

Capital Outlay1.97%

Other Expenses

4.52%



175

Special Revenue - OtherTwo-Year History and Comparison

Increase/(Decrease)


Amended BudgetFund Fund Description Budget Expend. FTE Budget FTE Budget FTE4151 SunBay Middle Sch Math 419,841 378,498 1.0 (419,841) (1.0)4152 SunBay Middle Sch Math - UF 191,348 59,005 2.0 (191,348) (2.0)4155 SEDNET Mini Grant 3,922 3,835 (3,922)4156 FAU Centers of Excellence 85,970 85,106 1.0 1.0 (85,970)4201 Title I Grant 52,712,699 47,167,324 492.2 54,920,533 519.5 2,207,834 27.24203 Title II-Teacher/Principal Trn 7,595,257 5,638,592 40.3 7,346,830 39.9 (248,427) (0.4)4215 Title I SINI 784,210 675,683 7.0 (784,210) (7.0)4217 Title I Sch Imprv Fund Compet 1,119,382 661,612 4.0 875,250 4.0 (244,132)4250 IDEA - FDLRS 1,214,895 1,099,944 8.8 1,042,259 8.8 (172,636)4251 FDLRS-Child Find 173,497 149,929 1.6 159,386 1.6 (14,111)4252 IDEA - SEDNET 44,604 36,927 0.4 41,502 0.4 (3,102)4253 IDEA Grant 36,797,399 36,797,399 824.6 37,989,952 827.2 1,192,553 2.64255 IDEA-Pre-Kindergarten 956,276 956,276 9.7 1,003,295 9.7 47,0194256 SEDNET-Discretionary 82,693 61,761 0.8 72,628 0.8 (10,065)4257 FL Inclusion Network 8,077 8,077 (8,077)4301 Adult Basic Education 1,894,526 1,894,526 15.0 12.0 (1,894,526) (3.0)4303 Adult Ed-Eng Lit and Civics 478,980 478,980 6.0 6.0 (478,980)4342 Homeless Children and Youth 114,000 97,411 (114,000)4343 21st Century Learning Ctr 641,983 626,986 1.0 6,073 0.9 (635,910) (0.1)4344 21st Century CLC Shining Starz 624,052 624,052 1.0 0.9 (624,052) (0.1)4345 21st Century CLC Whiz Kidz 615,942 615,942 1.0 2,975 0.9 (612,967) (0.1)4349 21st CCLC ELT STEM Inquiry Lab 500,000 415,779 4.5 (500,000) (4.5)4350 21st CCLC ELT STEM Invstg Lab 500,000 406,712 4.5 (500,000) (4.5)4351 21st CCLC Kreative Kidz 641,820 641,820 1.0 0.9 (641,820) (0.1)4352 21st CCLC Blazing Starz 626,897 626,897 1.0 0.9 (626,897) (0.1)4353 21st CCLC Dazzling Starz 822,519 816,970 1.1 3,170 0.9 (819,349) (0.2)4380 Title I Migrant 1,996,891 1,727,404 25.0 1,677,922 23.0 (318,969) (2.0)4382 Title III-NCLB LEP-Immigrant 3,274,204 2,725,828 17.0 3,714,882 11.0 440,678 (6.0)4400 Charter School Grants 1,119,118 859,683 (1,119,118)4451 Carl D Perkins-Secondary 1,859,332 1,834,943 8.3 1,750,598 8.3 (108,734)4455 Carl D Perkins-Juvenile Just 62,753 40,200 (62,753)4473 Alternative Ed-Delinquent 462,604 311,791 2.0 348,000 2.0 (114,604)4480 Head Start Grant 4,969,053 4,171,229 83.4 2,735 83.4 (4,966,318)4481 Project Transition 748,952 707,423 7.0 7.0 (748,952)4483 Putnam Co FDLRS Admin 35,000 23,074 (35,000)4497 AlphaBEST Ed Interagency Agree 215,252 117,485 (215,252)4498 Early Head Start 283,183 266,008 7.0 7.0 (283,183)4505 ROTC 18,456 18,456 (18,456)4519 My Grad Plan Project 644,934 620,212 3.9 24,722 (620,212) (3.9)4523 I-TEACH Transition to Teaching 851,920 343,223 2.5 2.5 (851,920)4525 Arts Integration Cohort Projct 795,215 423,792 2.0 20,000 2.0 (775,215)4526 What Works to Make Schs Safe 3,909,116 949,025 8.0 8.0 (3,909,116)4527 Middle Sch Counseling Project 796,634 373,768 4.1 112,882 4.1 (683,752)4528 Project AWARE 124,702 78,594 0.5 15,732 0.5 (108,970)4529 NIST Summer Inst for MS Sci 16,000 700 (16,000)4571 CDC School Health Program 377,743 337,605 2.0 2.0 (377,743)4599 DOJ Equitable Sharing Program 5,726 5,7264657 Learning for Life (7,640)4661 Title 34 Tobacco Prevention 1 285,000 257,858 2.0 285,000 2.04663 State FDLRS 31,299 31,299 0.4 0.4 (31,299)4664 State SEDNET 13,870 13,870 0.3 13,870 0.34669 Dist Instruc Lead & Facult Dev 458,383 357,668 87,188 (371,195)4671 Advmnt Via Indiv Determ (AVID) 20,442 20,4424672 Best & Brightest Tchr Schlrshp 2,262,218 2,253,962 (2,262,218)4703 Chld Sv Council-Res Eval 118,401 94,862 1.0 1.0 (118,401)4704 Quality Counts Early Learning 2,007,217 1,533,287 17.0 19,150 17.0 (1,988,067)4706 Community Ed Specialist Agrmnt 73,991 40,562 0.5 0.5 (73,991)4728 PEW Prof Dev Strat Plan-Glades 80,000 80,0004730 Pew Science at MacArthur Beach 31,910 22,224 27,959 (3,951)4731 PEW STEM Council Grant 243,000 1.0 243,000 1.04732 Pew ECO Academy at BBCHS 255,340 255,340


176

Special Revenue - OtherTwo-Year History and Comparison

Increase/(Decrease)


Amended BudgetFund Fund Description Budget Expend. FTE Budget FTE Budget FTE4733 Pew Read&Writ Wrkshp KECSE 10,000 10,0004735 PEW Literacy Linkages 348,830 88,175 2.0 2.0 (348,830)4736 PEW Urban School Leaders 35,898 31,589 (35,898)4737 PEW Read&Writ Wrkshp COTES 25,000 25,0004738 PEW Read & Writ Wrksp Gal ES 24,500 14,816 1,618 (22,882)4739 PEW Read & Writ Wrksp Lan ES 25,000 25,000 25,0004740 PEW Read&Writ Wrkshp Elem Ed 38,400 38,4004741 Pew Sum Read Slide BellGlade 1,297 860 (1,297)4742 PEW Read&Writ Wrkshp Roll Gr E 24,500 24,5004745 PEW Read & Writ Wrksp NM ES 23,000 20,393 (23,000)4746 PEW Slide into Reading Adv 1,716 1,203 (1,716)4747 PEW Read&Writ Wrksp S Grd ES 19,100 19,1004748 PEW Summer Reading Slide 10,552 9,456 (10,552)4749 PEW Greenacres Elem Tch Wrt 10,000 10,000 10,0004750 PEW Inq-Based Sci Exped-STEM 19,875 2,500 (19,875)4751 PEW Executive Coaching Grant 50,000 50,000 (50,000)4756 PEW West Tch Collg KE Cunning 10,000 8,100 (10,000)4757 PEW West Tch Collg Pahokee ES 1,650 1,650 (1,650)4758 PEW W Tch Collg Pahokee M&SR 987 987 (987)4759 PEW Change in Math Sci Ed 212,244 114,634 (212,244)4760 PEW W Tch Collg Gladeview ES 10,898 8,360 (10,898)4761 PEW W Tch Collg Belle Glade ES 15,882 2,882 (15,882)4766 PEW Biotech E-Mentoring 12,172 601 (12,172)4768 PEW Summer Read Slide Gove ES 9,999 9,974 (9,999)4770 PEW Staff Developer Grant 38,700 38,700 (38,700)4771 PEW Building Literacy thru TCW 25,697 2,113 19,400 (6,297)4772 PEW Tiny Things Lead/Big Ideas 63,600 36,752 (63,600)4773 PEW Read & Writ Wksp Frst H ES 15,000 15,000 15,0004775 PEW Read & Writ Wksp Hghlnd ES 20,532 20,000 10,000 (10,532)4778 PEW Read & Writ Wksp MeadPk ES 15,000 15,000 (15,000)4783 PEW Summer Read Slide S Grade 426 426 (426)4784 PEW Summer Read Slide Grnacres 9,999 9,997 (9,999)4786 PEW Robotics Lab - Galaxy ES 35,581 (35,581)4787 PEW Readers Writers-Berkshire 3,700 2,753 (3,700)4794 Pew Summer Reading Campaign 3,000 1,175 (3,000)4797 Pew School Turnaround Leaders 5,922 (5,922)4798 Pew Sum Read Slide Pioneer Pk 9,406 8,786 (9,406)4835 Fleming Foundation ESE 697 (697)4847 University of Fl U Future Proj 82,742 34,683 18,250 (64,492)4848 Kennedy Center Agreement 2,106 2,106 (2,106)4849 K-12 Personal Financl Literacy 159,003 82,726 1.0 155,000 1.0 (4,003)4850 Educational Broadband System 83,180 51,531 31,649 (51,531)4852 Pahokee MS Sum Acad Scholarshp 91,135 38,044 15,000 (76,135)4853 Instrumental Music Program Gr 110,829 94,495 1.5 0.8 (110,829) (0.7)4854 Univ of FL Stem Integration 190,970 115,743 1.0 10,000 (180,970) (1.0)4855 West Tech Construction Academy 58,414 58,414 1.0 (58,414) (1.0)4856 KE Cunningham/Canal Point Sum 120,390 85,414 (120,390)4857 Med Academy BBHS Quantum Found 55,405 55,405 (55,405)4858 Medical Academy BBHS Ed Found 70,000 62,117 1.0 1.0 (70,000)4859 Medical Academy BBHS Com Fd. 67,750 21,190 (67,750)4860 Project ACCESS Jim Moran Found 10,000 839 (10,000)4861 Superintendent Ldrshp-PD Redes 45,000 (45,000)4862 Afterschool iMotivate 30,000 29,394 (30,000)4863 K-12 STEM 2,000 (2,000)4864 Superintendent's Strategic Pln 36,000 31,603 4,398 (31,603)4865 Northern Everglades Field Exp 9,000 5,638 (9,000)4866 Pahokee ES SS Readiness 46,080 14,672 (46,080)4867 Computer Science Ed Prog 7,166 (7,166)

Total Special Revenue - Other $139,869,239 $122,890,335 1,630.8 $112,601,316 1,623.8 ($27,267,924) (6.9)


177



178



Premium Revenue 185,730,859$ 205,635,248$ 198,709,887$ 207,575,697$ 203,220,587$ 211,015,304$ 217,911,533$ 228,366,051$ Other Operating Revenue 6,207,629 10,075,257 10,162,540 11,881,978 6,000,000 6,230,136 6,433,744 6,742,409Nonoperating Revenues 87,373 156,701 174,742 329,781 313,654 325,684 336,328 352,464Beginning Fund Balance 35,457,607 62,411,568 40,432,375 50,333,217 61,691,652 58,396,521 51,952,324 40,805,314

TOTAL REVENUE & FUND BALANCE 227,483,468$ 278,278,775$ 249,479,544$ 270,120,673$ 271,225,893$ 275,967,645$ 276,633,929$ 276,266,238$

EXPENDITURES FY 2017Proposed Forecasted Forecasted Forecasted

Acct. FY 2013 FY 2014 FY 2015 FY 2016 Appropriations FY 2018 FY 2019 FY 2020Salary 100 619,739$ 1,196,867$ 1,132,610$ 1,167,785$ 1,164,826$ 1,188,123$ 1,211,885$ 1,236,123$ Employee Benefits 200 165,593 380,402 338,312 341,637 362,703 368,318 380,983 390,342Purchased Services 300 373,276 356,834 333,088 449,840 672,732 740,987 744,425 747,924

400 227Materials and Supplies 500 12,007 10,261 12,603 22,231 55,865Capital Outlay 600 2,130 6,359 342 5,713Other 700 163,899,155 222,895,654 192,336,714 206,446,961 210,567,533 221,717,894 233,491,322 245,960,174Total 165,071,900$ 224,846,377$ 194,153,328$ 208,429,021$ 212,829,372$ 224,015,322$ 235,828,615$ 248,334,563$

Transfer to General Fund 13,000,022

62,411,568 40,432,375 55,326,217 61,691,652 58,396,521 51,952,324 40,805,314 27,931,675

TOTAL EXPENDITURES & FUND BALANCE 227,483,468$ 278,278,775$ 249,479,544$ 270,120,673$ 271,225,893$ 275,967,645$ 276,633,929$ 276,266,238$

Ending Fund Balance

Energy Services

Internal Service FundsFY 2013 to FY 2020

By Account


179

Internal Service Funds are used to record self-insurance revenues and expenditures. The District began self-insuring for employee health benefit costs in January 2008. Insurance premiums charged to the District and employees are recorded as revenue. Expenditures consist of health claims expense and costs paid to United Healthcare and district staff to administer the insurance and wellness programs. The FY 2017 budget for health, workers compensation, general liability, and felt liability insurance totals $271 million. In FY 2014, the district established an internal service fund to record the self-insurance activities for workers compensation, general liability and fleet liability costs. Since all expenditures of these funds are charged to other funds, the internal service funds budget is not included in total budget figures, to avoid duplication.


180


Premium Revenue $ 203.2 74.93%Other Operating Revenue 6.0 2.21%Other Miscellaneous 0.3 0.12%Beginning Fund Balance 61.7 22.74%TOTAL REVENUE $ 271.2 100.00%


Salaries & Benefits $ 1.5 0.56%Purchased Services 0.7 0.25%Material & Supplies 0.1 0.02%Capital Outlay 0.0 0.00%Other Expenses (Claims) 210.5 77.64%Ending Fund Balance 58.4 21.53%TOTAL BUDGET $ 271.2 100.00%

Internal Service Funds are utilized to track the cost of self-insurance. The District began self-insuring for health care costs inJanuary 2008 and for general liability, auto liability and workers compensation claims in July 2013. Premium revenues andclaims expense are recorded in this fund.

INTERNAL SERVICE FUNDSHEALTH AND LIABILITY SELF-INSURANCE

PROPOSED FY 2017 REVENUE AND APPROPRIATIONS

Premium Revenue

Other Operating

Other …Beginning

Fund Balance


Salaries Employee Benefits

Purchased Services

Material & Supplies

Capital Outlay

Other Expenses (Claims)

Ending Fund Balance



181

Health Internal Service FundTwo Year History and Comparison - Appropriations

Increase/(Decrease)Amended FY 2016

Proposed FY 2017

Account Account Description Budget Expend. FTE Budget % Chg. FTE Budget FTE500660 Fund Balance 89,053,948 86,491,200 (2,562,748)510010 Sick Leave Payoff (12) (12) 12511000 Administrator 226,284 226,284 2.5 224,569 2.5 (1,715)516000 Other Support Personnel 411,662 411,662 9.5 409,664 9.5 (1,998)518410 Bonus Pay 27,800 27,800 21,300 (6,500)519990 Overtime 4 4 (4)521000 Retirement 47,347 47,347 200,680 153,333521500 Benefits - Non Position 5,646 5,646522000 Social Security 48,542 48,542 (48,542)523000 Group Insurance 84,457 84,457 (84,457)523200 Employee Assistance Program 287 287 (287)524000 Worker's Compensation 11,000 11,000 (11,000)525000 Unemployment Compensation 315 315 (315)531100 Health Related Contracts 326,546 326,546 479,000 152,454533600 Travel-Out Of County 254 254 1,300 1,046533610 Travel-In County 364 364 500 136536680 Software Lic/subscription/rene 299 299537100 Postage - Freight 7,333 7,333 10,000 2,667539300 Printing Services-External 278 278551100 Supplies 21,442 21,442 53,162 31,720562230 Av Materials-$999.99 Less 160 160564320 Computer Hardware-$1000 Up 1,001 1,001564420 Computer System Non-Capitalize 775 775569220 Software - $999 Less 225 225573400 Dues & Fees 1,600,254 1,600,254 1,677,400 77,146577040 Claims-Health Insurance 180,667,131 180,667,131 181,892,543 1,225,412579250 Printing Services-In House 200 200579900 Other Miscellaneous 7,780,469 7,780,469 7,587,700 (192,769)

Total Health Internal Service Fund 280,315,428 191,261,480 12.0 279,057,602 0% 12.0 (1,257,826)

Proposed Budget toAmended Budget


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General and Auto Liablilty Internal Service FundTwo Year History and Comparison - Appropriations

Increase/(Decrease)Amended FY 2016

Proposed FY 2017

Account Account Description Budget Expend. FTE Budget % Chg. FTE Budget FTE500660 Fund Balance (27,362,296) (28,094,679) (732,383)511000 Administrator 99,721 99,721 1.0 98,965 1.0 (756)516000 Other Support Personnel 401,543 401,543 8.0 410,328 8.0 8,785518410 Bonus Pay 783 783 (783)521000 Retirement 38,400 38,400 156,377 117,977522000 Social Security 36,491 36,491 (36,491)523000 Group Insurance 65,695 65,695 (65,695)523200 Employee Assistance Program 226 226 (226)524000 Worker's Compensation 8,630 8,630 (8,630)525000 Unemployment Compensation 246 246 (246)531010 Consultants 6,000 6,000 6,000531050 Professional Tech Serv-Other 99,900 99,900 155,000 55,100533600 Travel-Out Of County 1,797 1,797 2,000 203533610 Travel-In County 3,575 3,575 6,400 2,825535010 Repair-Maintenance-External 4,070 4,070 1,850 (2,220)539900 Other Purchased Services 10,105 10,105545000 Gasoline 227 227 (227)551100 Supplies 788 788 2,203 1,415553430 Periodicals-Other 500 500564420 Computer System Non-Capitalize 3,000 3,000564430 Computer Hdw -$999 Less 342 342 342 1569220 Software - $999 Less 210 210573400 Dues & Fees 250 250 1,500 1,250573410 State Assessment Fee 266,023 266,023 314,218 48,195573420 Administrative Fees 1,600,000 1,600,000 1,600,000577010 Claims-Auto Self Ins 1,470,238 1,470,238 1,035,700 (434,538)577020 Claims-Liability Self Ins 1,689,287 1,689,287 1,355,000 (334,287)577030 Claims-Worker's Compensation 10,390,309 10,390,309 15,102,482 4,712,173577050 Claims-IBNR Adjustments 983,000 983,000 (983,000)579250 Printing Services-In House 790 790

Total Liability Internal Service Fund (10,194,755) 17,167,541 9.0 (7,831,709) -23% 9.0 2,363,046

Proposed Budget toAmended Budget


183

DISTRICT SCHOOL BOARD OF PALM BEACH COUNTYDISTRICT SUMMARY BUDGETFiscal Year 2016-17

SECTION I. ASSESSMENT AND MILLAGE LEVIES Page 1

A. Certified Taxable Value of Property in County by Property Appraiser 178,613,927,082.00

B. Millage Levies on Nonexempt Property: DISTRICT MILLAGE LEVIES

Nonvoted Voted Total

1. Required Local Effort 4.5630 4.5630

2. Prior-Period Funding Adjustment Millage 0.0090 0.0090

3. Discretionary Operating 0.7480 0.7480

4. Additional Operating 0.2500 0.2500

5. Additional Capital Improvement

6. Local Capital Improvement 1.5000 1.5000

7. Discretionary Capital Improvement

8. Debt Service

TOTAL MILLS 6.8200 0.2500 7.0700

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DISTRICT SCHOOL BOARD OF PALM BEACH COUNTYDISTRICT SUMMARY BUDGET For Fiscal Year Ending June 30, 2017

SECTION II. GENERAL FUND - FUND 100 Page 2Account

ESTIMATED REVENUES NumberFEDERAL:

Federal Impact, Current Operations 3121 7,000.00Reserve Officers Training Corps (ROTC) 3191 800,000.00Miscellaneous Federal Direct 3199Total Federal Direct 3100 807,000.00

FEDERAL THROUGH STATE AND LOCAL:Medicaid 3202 3,000,000.00National Forest Funds 3255Federal Through Local 3280Miscellaneous Federal Through State 3299Total Federal Through State and Local 3200 3,000,000.00

STATE:Florida Education Finance Program (FEFP) 3310 266,041,548.00Workforce Development 3315 17,103,329.00Workforce Development Capitalization Incentive Grant 3316Workforce Education Performance Incentive 3317Adults With Disabilities 3318CO&DS Withheld for Administrative Expenditure 3323 115,000.00Diagnostic and Learning Resources Centers 3335Sales Tax Distribution (s. 212.20(6)(d)6.a., F.S.) 3341State Forest Funds 3342State License Tax 3343 270,000.00District Discretionary Lottery Funds 3344Class Size Reduction Operating Funds 3355 215,215,306.00Florida School Recognition Funds 3361 9,254,019.00Voluntary Prekindergarten Program (VPK) 3371 4,781,462.00Preschool Projects 3372Reading Programs 3373Full-Service Schools Program 3378State Through Local 3380Other Miscellaneous State Revenues 3399 300,000.00Total State 3300 513,080,664.00

LOCAL:District School Taxes 3411 957,084,390.00Tax Redemptions 3421Payment in Lieu of Taxes 3422 200,000.00Excess Fees 3423Tuition 3424Rent 3425 1,700,000.00Investment Income 3430 1,075,000.00Gifts, Grants and Bequests 3440 1,148,440.00Adult General Education Course Fees 3461 600,000.00Postsecondary Career Certificate and Applied Technology Diploma 3462Continuing Workforce Education Course Fees 3463Capital Improvement Fees 3464Postsecondary Lab Fees 3465Lifelong Learning Fees 3466GED® Testing Fees 3467 120,000.00Financial Aid Fees 3468Other Student Fees 3469 1,419,720.00Preschool Program Fees 3471 200,000.00Prekindergarten Early Intervention Fees 3472School-Age Child Care Fees 3473 37,703,000.00Other Schools, Courses and Classes Fees 3479Miscellaneous Local Sources 3490 20,362,987.00Total Local 3400 1,021,613,537.00

TOTAL ESTIMATED REVENUES 1,538,501,201.00OTHER FINANCING SOURCES:Loans 3720Sale of Capital Assets 3730Loss Recoveries 3740Transfers In:

From Debt Service Funds 3620From Capital Projects Funds 3630 93,600,000.00From Special Revenue Funds 3640From Permanent Funds 3660From Internal Service Funds 3670From Enterprise Funds 3690Total Transfers In 3600 93,600,000.00

TOTAL OTHER FINANCING SOURCES 93,600,000.00Fund Balance, July 1, 2016 2800 127,250,279.26TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE 1,759,351,480.26

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SECTION II. GENERAL FUND - FUND 100 (Continued) Page 3Account Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other

APPROPRIATIONS Number Totals 100 200 300 400 500 600 700Instruction 5000 1,126,206,761.26 647,106,348.99 209,847,146.26 189,826,575.35 67,143,995.51 1,052,558.15 11,230,137.00Student Support Services 6100 46,788,359.00 32,613,607.00 10,602,204.00 3,411,973.00 2,000.00 157,215.00 1,360.00Instructional Media Services 6200 19,546,036.00 13,451,714.00 4,554,450.00 291,342.00 16,276.00 199,185.50 1,020,478.50 12,590.00Instruction and Curriculum Development Services 6300 33,261,624.00 24,929,762.00 7,507,800.00 630,689.00 100.00 142,317.00 41,843.00 9,113.00Instructional Staff Training Services 6400 10,818,619.31 5,848,337.01 1,607,351.00 1,084,730.30 151,110.00 13,168.00 2,113,923.00Instruction-Related Technology 6500 9,015,022.00 4,255,758.00 1,692,544.00 3,053,804.00 9,884.00 2,532.00 500.00Board 7100 7,742,654.00 4,746,447.00 1,240,968.00 847,501.00 4,700.00 44,829.00 3,047.00 855,162.00General Administration 7200 7,476,485.00 5,305,047.00 1,371,345.00 568,837.50 17,530.00 121,094.50 13,373.00 79,258.00School Administration 7300 99,517,403.25 74,805,741.48 23,468,801.83 296,337.36 877,078.45 11,731.63 57,712.50Facilities Acquisition and Construction 7400 496,828.00 210,578.00 59,250.00 227,000.00Fiscal Services 7500 6,766,783.00 4,313,583.00 1,295,865.00 673,552.00 45,085.00 29,570.00 409,128.00Food Service 7600 17,142.00 1,744.00 15,398.00Central Services 7700 14,986,931.00 10,038,751.00 2,956,918.00 1,274,375.00 58,460.00 431,692.00 59,712.00 167,023.00Student Transportation Services 7800 52,743,084.00 32,934,688.00 12,983,627.00 1,739,068.00 4,458,716.00 150,600.00 55,866.00 420,519.00Operation of Plant 7900 133,280,947.44 45,332,890.00 19,507,841.44 27,395,851.00 37,472,137.00 3,396,500.25 88,826.75 86,901.00Maintenance of Plant 8100 79,316,038.00 32,076,137.00 10,193,696.00 22,611,070.00 1,018,599.00 12,026,545.00 1,064,791.00 325,200.00Administrative Technology Services 8200 7,915,587.00 4,026,968.00 1,205,821.00 766,752.16 1,838,847.00 6,697.84 70,501.00Community Services 9100 50,794,283.00 3,196,470.00 866,454.00 603,280.00 50,000.00 45,023,003.34 1,055,075.66Debt Service 9200 577,000.00 577,000.00Other Capital Outlay 9300TOTAL APPROPRIATIONS 1,707,267,587.26 945,192,827.48 310,963,826.53 255,075,737.67 43,098,518.00 131,758,981.55 4,520,630.53 16,657,065.50OTHER FINANCING USES:Transfers Out: (Function 9700)

To Debt Service Funds 920To Capital Projects Funds 930 83,893.00To Special Revenue Funds 940To Permanent Funds 960To Internal Service Funds 970To Enterprise Funds 990Total Transfers Out 9700 83,893.00

TOTAL OTHER FINANCING USES 83,893.00

Nonspendable Fund Balance, June 30, 2017 2710Restricted Fund Balance, June 30, 2017 2720Committed Fund Balance, June 30, 2017 2730Assigned Fund Balance, June 30, 2017 2740Unassigned Fund Balance, June 30, 2017 2750 52,000,000.00TOTAL ENDING FUND BALANCE 2700 52,000,000.00TOTAL APPROPRIATIONS, OTHER FINANCING USESAND FUND BALANCE 1,759,351,480.26

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Page 4Account

ESTIMATED REVENUES NumberFEDERAL THROUGH STATE AND LOCAL:

National School Lunch Act 3260 67,992,000.00USDA-Donated Commodities 3265 5,700,000.00Federal Through Local 3280Miscellaneous Federal Through State 3299Total Federal Through State and Local 3200 73,692,000.00

STATE:School Breakfast Supplement 3337 500,000.00School Lunch Supplement 3338 560,000.00State Through Local 3380Other Miscellaneous State Revenues 3399Total State 3300 1,060,000.00

LOCAL:Investment Income 3430 40,000.00Gifts, Grants and Bequests 3440Food Service 3450 15,590,000.00Other Miscellaneous Local Sources 3495 176,000.00Total Local 3400 15,806,000.00

TOTAL ESTIMATED REVENUES 90,558,000.00OTHER FINANCING SOURCES:Loans 3720Sale of Capital Assets 3730Loss Recoveries 3740Transfers In:

From General Fund 3610From Debt Service Funds 3620From Capital Projects Funds 3630Interfund 3650From Permanent Funds 3660From Internal Service Funds 3670From Enterprise Funds 3690Total Transfers In 3600

TOTAL OTHER FINANCING SOURCES

Fund Balance, July 1, 2016 2800 27,952,933.54TOTAL ESTIMATED REVENUES, OTHER FINANCINGSOURCES AND FUND BALANCE 118,510,933.54

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SECTION III. SPECIAL REVENUE FUNDS - FOOD SERVICES - FUND 410


187


SECTION III. SPECIAL REVENUE FUNDS - FOOD SERVICES - FUND 410 (CONTINUED) Page 5

AccountAPPROPRIATIONS Number

Food Services: (Function 7600)Salaries 100 24,909,311.00Employee Benefits 200 10,579,493.00Purchased Services 300 9,117,697.00Energy Services 400 2,525,000.00Materials and Supplies 500 40,169,269.81Capital Outlay 600 2,928,578.19Other 700 328,100.00Capital Outlay (Function 9300) 600

TOTAL APPROPRIATIONS 7600 90,557,449.00OTHER FINANCING USES:Transfers Out (Function 9700)

To General Fund 910To Debt Service Funds 920To Capital Projects Funds 930Interfund 950To Permanent Funds 960To Internal Service Funds 970To Enterprise Funds 990Total Transfers Out 9700

TOTAL OTHER FINANCING USES

Nonspendable Fund Balance, June 30, 2017 2710Restricted Fund Balance, June 30, 2017 2720 27,953,484.54Committed Fund Balance, June 30, 2017 2730Assigned Fund Balance, June 30, 2017 2740Unassigned Fund Balance, June 30, 2017 2750TOTAL ENDING FUND BALANCE 2700 27,953,484.54TOTAL APPROPRIATIONS, OTHER FINANCING USESAND FUND BALANCE 118,510,933.54

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SECTION IV. SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS - FUND 420 Page 6

AccountESTIMATED REVENUES Number

FEDERAL DIRECT:Head Start 3130Workforce Innovation and Opportunity Act 3170Community Action Programs 3180Reserve Officers Training Corps (ROTC) 3191Pell Grants 3192Miscellaneous Federal Direct 3199 173,335.71Total Federal Direct 3100 173,335.71

FEDERAL THROUGH STATE AND LOCAL:Career and Technical Education 3201 1,750,598.00Medicaid 3202Workforce Innovation and Opportunity Act 3220Teacher and Principal Training and Recruiting - Title II, Part A 3225Math and Science Partnerships - Title II, Part B 3226Individuals with Disabilities Education Act (IDEA) 3230 40,309,022.00Elementary and Secondary Education Act, Title I 3240 57,821,705.00Language Instruction - Title III 3241Twenty-First Century Schools - Title IV 3242Federal Through Local 3280 2,735.00Miscellaneous Federal Through State 3299 11,073,929.64Total Federal Through State And Local 3200 110,957,989.64

STATE:State Through Local 3380Other Miscellaneous State Revenues 3399 412,425.16Total State 3300 412,425.16

LOCAL:Investment Income 3430Gifts, Grants and Bequests 3440 1,020,189.75Adult General Education Course Fees 3461Other Miscellaneous Local Sources 3495Total Local 3400 1,020,189.75

TOTAL ESTIMATED REVENUES 112,563,940.26OTHER FINANCING SOURCES:Loans 3720Sale of Capital Assets 3730Loss Recoveries 3740Transfers In:



Fund Balance, July 1, 2016 2800 37,375.33TOTAL ESTIMATED REVENUES, OTHER FINANCINGSOURCES AND FUND BALANCE 112,601,315.59

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SECTION IV. SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS - FUND 420 (Continued) Page 7Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other

APPROPRIATIONS Number 100 200 300 400 500 600 700Instruction 5000 51,674,219.55 24,760,961.78 11,096,209.41 9,417,724.49 3,402,324.60 1,903,568.66 1,093,430.61Student Support Services 6100 10,087,917.25 5,603,938.06 1,869,810.45 1,614,038.45 892,869.35 56,539.75 50,721.19Instructional Media Services 6200 5,000.00 5,000.00Instruction and Curriculum Development Services 6300 16,504,671.90 11,528,764.35 3,692,755.79 746,318.43 366,541.76 168,291.57 2,000.00Instructional Staff Training Services 6400 29,516,429.06 16,706,492.05 4,829,498.35 3,267,074.14 4,264,764.16 65,258.00 383,342.36Instruction-Related Technology 6500 103,805.32 75,405.62 28,399.70Board 7100 5,267.91 5,267.91General Administration 7200 3,228,487.52 3,228,487.52School Administration 7300 15,071.00 14,000.00 1,071.00Facilities Acquisition and Construction 7400Fiscal Services 7500Food Services 7600Central Services 7700 967,125.23 547,717.77 153,663.21 218,515.65 32,228.60 10,000.00 5,000.00Student Transportation Services 7800 471,457.68 3,556.15 940.61 131,300.00 4,567.22 2,300.00 1,000.00 327,793.70Operation of Plant 7900 6,726.18 6,726.18Maintenance of Plant 8100 2,136.99 2,136.99Administrative Technology Services 8200Community Services 9100 13,000.00 8,000.00 5,000.00Other Capital Outlay 9300TOTAL APPROPRIATIONS 112,601,315.59 59,240,835.78 21,672,348.52 15,410,376.06 4,567.22 8,972,754.65 2,209,657.98 5,090,775.38OTHER FINANCING USES:Transfers Out: (Function 9700)



Nonspendable Fund Balance, June 30, 2017 2710Restricted Fund Balance, June 30, 2017 2720Committed Fund Balance, June 30, 2017 2730Assigned Fund Balance, June 30, 2017 2740Unassigned Fund Balance, June 30, 2017 2750TOTAL ENDING FUND BALANCE 2700TOTAL APPROPRIATIONS, OTHER FINANCING USESAND FUND BALANCE 112,601,315.59

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SECTION V. SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS - FUND 432 Page 8


FEDERAL DIRECT:Miscellaneous Federal Direct 3199Total Federal Direct 3100

FEDERAL THROUGH STATE AND LOCAL:Individuals with Disabilities Education Act (IDEA) 3230Elementary and Secondary Education Act, Title I 3240Miscellaneous Federal Through State 3299Total Federal Through State And Local 3200

STATE:State Through Local 3380Other Miscellaneous State Revenues 3399Total State 3300

LOCAL:Investment Income 3430Gifts, Grants and Bequests 3440Other Miscellaneous Local Sources 3495Total Local 3400

TOTAL ESTIMATED REVENUES OTHER FINANCING SOURCES:Sale of Capital Assets 3730Loss Recoveries 3740Transfers In:



Fund Balance, July 1, 2016 2800TOTAL ESTIMATED REVENUES, OTHER FINANCINGSOURCES AND FUND BALANCE

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SECTION V. SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS - FUND 432 (Continued) Page 9Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other

APPROPRIATIONS Number 100 200 300 400 500 600 700Instruction 5000Student Support Services 6100Instructional Media Services 6200Instruction and Curriculum Development Services 6300Instructional Staff Training Services 6400Instruction-Related Technology 6500Board 7100General Administration 7200School Administration 7300Facilities Acquisition and Construction 7400Fiscal Services 7500Food Services 7600Central Services 7700Student Transportation Services 7800Operation of Plant 7900Maintenance of Plant 8100Administrative Technology Services 8200Community Services 9100Other Capital Outlay 9300TOTAL APPROPRIATIONS OTHER FINANCING USES:Transfers Out: (Function 9700)



Nonspendable Fund Balance, June 30, 2017 2710Restricted Fund Balance, June 30, 2017 2720Committed Fund Balance, June 30, 2017 2730Assigned Fund Balance, June 30, 2017 2740Unassigned Fund Balance, June 30, 2017 2750TOTAL ENDING FUND BALANCE 2700TOTAL APPROPRIATIONS, OTHER FINANCING USESAND FUND BALANCE

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SECTION V. SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS - FUND 433 Page 10


FEDERAL DIRECT:Miscellaneous Federal Direct 3199Total Federal Direct 3100

FEDERAL THROUGH STATE AND LOCAL:Other Food Services 3269Miscellaneous Federal Through State 3299Total Federal Through State and Local 3200







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SECTION V. SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS - FUND 433 (Continued) Page 11Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other





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SECTION V. SPECIAL REVENUE FUNDS - RACE TO THE TOP - FUND 434 Page 12


FEDERAL THROUGH STATE AND LOCAL:Race to the Top 3214Miscellaneous Federal Through State 3299Total Federal Through State and Local 3200







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SECTION V. SPECIAL REVENUE FUNDS - RACE TO THE TOP - FUND 434 (Continued) Page 13Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other





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DISTRICT SCHOOL BOARD OF PALM BEACH COUNTYDISTRICT SUMMARY BUDGETFor Fiscal Year Ending June 30, 2017

Page 14Account

ESTIMATED REVENUES NumberFEDERAL THROUGH STATE AND LOCAL:Federal Through Local 3280

Total Federal Through State and Local 3200LOCAL:

Investment Income 3430Gifts, Grants and Bequests 3440

Other Miscellaneous Local Sources 3495Total Local 3400

TOTAL ESTIMATED REVENUES 3000OTHER FINANCING SOURCESTransfers In:




ESE 139

SECTION VI. SPECIAL REVENUE FUNDS - MISCELLANEOUS - FUND 490


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SECTION VI. SPECIAL REVENUE FUNDS - MISCELLANEOUS - FUND 490 (Continued) Page 15Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other

APPROPRIATIONS Number 100 200 300 400 500 600 700Instruction 5000Student Support Services 6100Instructional Media Services 6200Instruction and Curriculum Development Services 6300Instructional Staff Training Services 6400Instruction-Related Technology 6500Board 7100General Administration 7200School Administration 7300Facilities Acquisition and Construction 7400Fiscal Services 7500Central Services 7700Student Transportation Services 7800Operation of Plant 7900Maintenance of Plant 8100Administrative Technology Services 8200Community Services 9100Other Capital Outlay 9300TOTAL APPROPRIATIONSOTHER FINANCING USES:Transfers Out: (Function 9700)




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SECTION VII. DEBT SERVICE FUNDS Page 16 210 220 230 240 250 290 299

ESTIMATED REVENUES Account Totals SBE/COBI Special Act Sections 1011.14 & Motor Vehicle District Other ARRA EconomicNumber Bonds Bonds 1011.15, F.S., Loans Revenue Bonds Bonds Debt Service Stimulus Debt Service

FEDERAL DIRECT SOURCES:Miscellaneous Federal Direct 3199 3,258,962.92 3,258,962.92Total Federal Direct Sources 3100 3,258,962.92 3,258,962.92

FEDERAL THROUGH STATE AND LOCAL:Miscellaneous Federal Through State 3299Total Federal Through State and Local 3200

STATE SOURCES:CO&DS Withheld for SBE/COBI Bonds 3322 2,869,002.00 2,869,002.00SBE/COBI Bond Interest 3326Sales Tax Distribution (s. 212.20(6)(d)6.a., F.S.) 3341Total State Sources 3300 2,869,002.00 2,869,002.00

LOCAL SOURCES:District Debt Service Taxes 3412County Local Sales Tax 3418School District Local Sales Tax 3419Tax Redemptions 3421Excess Fees 3423Rent 3425Investment Income 3430Gifts, Grants and Bequests 3440Total Local Sources 3400

TOTAL ESTIMATED REVENUES 6,127,964.92 2,869,002.00 3,258,962.92OTHER FINANCING SOURCES:Issuance of Bonds 3710Loans 3720Proceeds of Lease-Purchase Agreements 3750Premium on Long-term Debt 3790Transfers In:

From General Fund 3610From Capital Projects Funds 3630 155,321,143.00 154,921,020.92 400,122.08From Special Revenue Funds 3640Interfund (Debt Service Only) 3650From Permanent Funds 3660From Internal Service Funds 3670From Enterprise Funds 3690Total Transfers In 3600 155,321,143.00 154,921,020.92 400,122.08

TOTAL OTHER FINANCING SOURCES 155,321,143.00 154,921,020.92 400,122.08

Fund Balance, July 1, 2016 2800 124,294,231.74 306,827.91 122,550,128.18 1,437,275.65TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCES 285,743,339.66 3,175,829.91 277,471,149.10 5,096,360.65

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SECTION VII. DEBT SERVICE FUNDS (Continued) Page 17 210 220 230 240 250 290 299

APPROPRIATIONS Account Totals SBE/COBI Special Act Sections 1011.14 & Motor Vehicle District Other ARRA EconomicNumber Bonds Bonds 1011.15, F.S., Loans Revenue Bonds Bonds Debt Service Stimulus Debt Service

Debt Service: (Function 9200)Redemption of Principal 710 86,385,041.67 2,317,000.00 84,068,041.67Interest 720 70,193,465.90 552,002.00 65,987,553.90 3,653,910.00Dues and Fees 730 5,132,361.04 5,127,186.04 5,175.00Miscellaneous 790

TOTAL APPROPRIATIONS 9200 161,710,868.61 2,869,002.00 155,182,781.61 3,659,085.00OTHER FINANCING USES:Payments to Refunding Escrow Agent (Function 9299) 760Transfers Out: (Function 9700)

To General Fund 910To Capital Projects Funds 930To Special Revenue Funds 940Interfund (Debt Service Only) 950To Permanent Funds 960To Internal Service Funds 970To Enterprise Funds 990Total Transfers Out 9700


Nonspendable Fund Balance, June 30, 2017 2710Restricted Fund Balance, June 30, 2017 2720 124,032,471.05 306,827.91 122,288,367.49 1,437,275.65Committed Fund Balance, June 30, 2017 2730Assigned Fund Balance, June 30, 2017 2740Unassigned Fund Balance, June 30, 2017 2750TOTAL ENDING FUND BALANCES 2700 124,032,471.05 306,827.91 122,288,367.49 1,437,275.65TOTAL APPROPRIATIONS, OTHER FINANCING USESAND FUND BALANCES 285,743,339.66 3,175,829.91 277,471,149.10 5,096,360.65

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SECTION VIII. CAPITAL PROJECTS FUNDS Page 18310 320 330 340 350 360 370 380 390 399

ESTIMATED REVENUESAccountNumber

Totals Capital Outlay Bond Issues

Special Act

Sections 1011.14 &1011.15, F.S.,

Public EducationCapital Outlay

DistrictBonds

Capital Outlay and

Nonvoted Capital Improvement

Voted Capital

OtherCapital

ARRA Economic Stimulus

(COBI) Bonds Loans (PECO) Debt Service (Section 1011.71(2), F.S.) Improvement Projects Capital ProjectsFEDERAL DIRECT SOURCES:

Miscellaneous Federal Direct 3199Total Federal Direct Sources 3100

FEDERAL THROUGH STATE AND LOCAL:Miscellaneous Federal Through State 3299Total Federal Through State and Local 3200

STATE SOURCES:CO&DS Distributed 3321 2,861,549.00 2,861,549.00Interest on Undistributed CO&DS 3325Sales Tax Distribution (s. 212.20(6)(d)6.a., F.S.) 3341State Through Local 3380Public Education Capital Outlay (PECO) 3391 5,489,546.00 5,489,546.00Classrooms First Program 3392SMART Schools Small County Assistance Program 3395Class Size Reduction Capital Outlay 3396Charter School Capital Outlay Funding 3397 3,100,000.00 3,100,000.00Other Miscellaneous State Revenues 3399Total State Sources 3300 11,451,095.00 5,489,546.00 2,861,549.00 3,100,000.00

LOCAL SOURCES:District Local Capital Improvement Tax 3413 257,204,055.00 257,204,055.00County Local Sales Tax 3418 42,655,052.00 42,655,052.00School District Local Sales Tax 3419Tax Redemptions 3421Investment Income 3430 1,000,000.00 750,000.00 250,000.00Gifts, Grants and Bequests 3440Miscellaneous Local Sources 3490 26,532.48 26,532.48Impact Fees 3496 6,682,300.00 6,682,300.00Refunds of Prior Year's Expenditures 3497Total Local Sources 3400 307,567,939.48 257,954,055.00 49,613,884.48

TOTAL ESTIMATED REVENUES 319,019,034.48 5,489,546.00 2,861,549.00 257,954,055.00 52,713,884.48OTHER FINANCING SOURCESIssuance of Bonds 3710Loans 3720Sale of Capital Assets 3730 16,453.13 16,453.13Loss Recoveries 3740Proceeds of Lease-Purchase Agreements 3750Proceeds from Special Facility Construction Account 3770Transfers In:

From General Fund 3610 83,893.00 83,893.00From Debt Service Funds 3620From Special Revenue Funds 3640Interfund (Capital Projects Only) 3650From Permanent Funds 3660From Internal Service Funds 3670From Enterprise Funds 3690Total Transfers In 3600 83,893.00 83,893.00

TOTAL OTHER FINANCING SOURCES 100,346.13 100,346.13Fund Balance, July 1, 2016 2800 111,170,566.16 429,515.76 777,656.26 40,132,510.18 69,830,883.96TOTAL ESTIMATED REVENUES, OTHERFINANCING SOURCES AND FUND BALANCES 430,289,946.77 429,515.76 5,489,546.00 3,639,205.26 298,086,565.18 122,645,114.57

ESE 139


201


SECTION VIII. CAPITAL PROJECTS FUNDS (Continued) Page 19 310 320 330 340 350 360 370 380 390 399

APPROPRIATIONSAccountNumber

Totals Capital Outlay Bond Issues

Special Act

Sections 1011.14 &1011.15, F.S.,

Public Education Capital Outlay

DistrictBonds

Capital Outlay and

Nonvoted CapitalImprovement

Voted Capital

Other Capital

ARRA Economic Stimulus

(COBI) Bonds Loans (PECO) Debt Service (Section 1011.71(2), F.S.) Improvement Projects Capital ProjectsAppropriations: (Functions 7400/9200)

Library Books (New Libraries) 610Audiovisual Materials 620Buildings and Fixed Equipment 630 58,827,273.68 1,471,714.00 10,130,585.20 47,224,974.48Furniture, Fixtures and Equipment 640 29,476,459.77 16,722,285.91 12,754,173.86Motor Vehicles (Including Buses) 650 18,724,031.82 43,047.48 18,680,984.34Land 660 1,961,211.19 1,289,726.00 671,485.19Improvements Other Than Buildings 670 3,116,699.29 2,371,534.92 745,164.37Remodeling and Renovations 680 64,529,706.35 429,515.76 39,743,306.80 24,356,883.79Computer Software 690 4,733,421.67 4,733,421.67Redemption of Principal 710Interest 720Dues and Fees 730

TOTAL APPROPRIATIONS 181,368,803.77 429,515.76 1,471,714.00 75,033,907.98 104,433,666.03OTHER FINANCING USES:Transfers Out: (Function 9700)

To General Fund 910 93,600,000.00 4,017,832.00 3,639,205.26 82,842,962.74 3,100,000.00To Debt Service Funds 920 155,321,143.00 140,209,694.46 15,111,448.54To Special Revenue Funds 940Interfund (Capital Projects Only) 950To Permanent Funds 960To Internal Service Funds 970To Enterprise Funds 990Total Transfers Out 9700 248,921,143.00 4,017,832.00 3,639,205.26 223,052,657.20 18,211,448.54

TOTAL OTHER FINANCING USES 248,921,143.00 4,017,832.00 3,639,205.26 223,052,657.20 18,211,448.54

Nonspendable Fund Balance, June 30, 2017 2710Restricted Fund Balance, June 30, 2017 2720Committed Fund Balance, June 30, 2017 2730Assigned Fund Balance, June 30, 2017 2740Unassigned Fund Balance, June 30, 2017 2750TOTAL ENDING FUND BALANCES 2700TOTAL APPROPRIATIONS, OTHER FINANCING USESAND FUND BALANCES 430,289,946.77 429,515.76 5,489,546.00 3,639,205.26 298,086,565.18 122,645,114.57

ESE 139


202


SECTION IX. PERMANENT FUND - FUND 000 Page 20Account

ESTIMATED REVENUES NumberFederal Direct 3100Federal Through State and Local 3200State Sources 3300Local Sources 3400TOTAL ESTIMATED REVENUESOTHER FINANCING SOURCES:Sale of Capital Assets 3730Loss Recoveries 3740Transfers In:

From General Fund 3610From Debt Service Funds 3620From Capital Projects Funds 3630From Special Revenue Funds 3640From Internal Service Funds 3670From Enterprise Funds 3690Total Transfers In 3600


Fund Balance, July 1, 2016 2800TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES AND FUND BALANCE

ESE 139


203


SECTION IX. PERMANENT FUND - FUND 000 (Continued) Page 21Account Totals Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other

APPROPRIATIONS Number 100 200 300 400 500 600 700Instruction 5000Student Support Services 6100Instructional Media Services 6200Instruction and Curriculum Development Services 6300Instructional Staff Training Services 6400Instruction-Related Technology 6500Board 7100General Administration 7200School Administration 7300Facilities Acquisition and Construction 7400Fiscal Services 7500Central Services 7700Student Transportation Services 7800Operation of Plant 7900Maintenance of Plant 8100Administrative Technology Services 8200Community Services 9100Debt Service 9200Other Capital Outlay 9300TOTAL APPROPRIATIONS OTHER FINANCING USES:Transfers Out: (Function 9700)

To General Fund 910To Debt Service Funds 920To Capital Projects Funds 930To Special Revenue Funds 940To Internal Service Funds 970To Enterprise Funds 990Total Transfers Out 9700


Nonspendable Fund Balance, June 30, 2017 2710Restricted Fund Balance, June 30, 2017 2720Committed Fund Balance, June 30, 2017 2730Assigned Fund Balance, June 30, 2017 2740Unassigned Fund Balance, June 30, 2017 2750TOTAL ENDING FUND BALANCE 2700TOTAL APPROPRIATIONS, OTHER FINANCINGUSES AND FUND BALANCE

ESE 139


204


SECTION X. ENTERPRISE FUNDS Page 22911 912 913 914 915 921 922

ESTIMATED REVENUES Account Totals Self-Insurance Self-Insurance Self-Insurance Self-Insurance ARRA Other Enterprise Other EnterpriseNumber Consortium Consortium Consortium Consortium Consortium Programs Programs

OPERATING REVENUES:Charges for Services 3481Charges for Sales 3482Premium Revenue 3484Other Operating Revenues 3489Total Operating Revenues

NONOPERATING REVENUES:Investment Income 3430Gifts, Grants and Bequests 3440Other Miscellaneous Local Sources 3495Loss Recoveries 3740Gain on Disposition of Assets 3780Total Nonoperating Revenues

Transfers In:From General Fund 3610From Debt Service Funds 3620From Capital Projects Funds 3630From Special Revenue Funds 3640Interfund (Enterprise Funds Only) 3650From Permanent Funds 3660From Internal Service Funds 3670Total Transfers In 3600

Net Position, July 1, 2016 2880TOTAL OPERATING REVENUES, NONOPERATINGREVENUES, TRANSFERS IN AND NET POSITION

OPERATING EXPENSES: (Function 9900)Salaries 100Employee Benefits 200Purchased Services 300Energy Services 400Materials and Supplies 500Capital Outlay 600Other (including Depreciation) 700Total Operating Expenses

NONOPERATING EXPENSES: (Function 9900)Interest 720Loss on Disposition of Assets 810Total Nonoperating Expenses

Transfers Out: (Function 9700)To General Fund 910To Debt Service Funds 920To Capital Projects Funds 930To Special Revenue Funds 940Interfund Transfers (Enterprise Funds Only) 950To Permanent Funds 960To Internal Service Funds 970Total Transfers Out 9700

Net Position, June 30, 2017 2780TOTAL OPERATING EXPENSES, NONOPERATINGEXPENSES, TRANSFERS OUT AND NET POSITION

ESE 139

ESTIMATED EXPENSES Object


205


SECTION XI. INTERNAL SERVICE FUNDS Page 23711 712 713 714 715 731 791

ESTIMATED REVENUES Account Totals Self-Insurance Self-Insurance Self-Insurance Self-Insurance Self-Insurance Consortium Other InternalNumber Programs Service

OPERATING REVENUES:Charges for Services 3481Charges for Sales 3482Premium Revenue 3484 203,220,587.00 183,690,000.00 19,530,587.00Other Operating Revenues 3489 6,000,000.00 6,000,000.00Total Operating Revenues 209,220,587.00 189,690,000.00 19,530,587.00

NONOPERATING REVENUES:Investment Income 3430Gifts, Grants and Bequests 3440Other Miscellaneous Local Sources 3495 313,654.00 313,654.00Loss Recoveries 3740Gain on Disposition of Assets 3780Total Nonoperating Revenues 313,654.00 313,654.00

Transfers In:From General Fund 3610From Debt Service Funds 3620From Capital Projects Funds 3630From Special Revenue Funds 3640Interfund (Internal Service Funds Only) 3650From Permanent Funds 3660From Enterprise Funds 3690Total Transfers In 3600

Net Position, July 1, 2016 2880 61,691,651.52 89,053,947.88 (27,362,296.36)TOTAL OPERATING REVENUES, NONOPERATINGREVENUES, TRANSFERS IN AND NET POSITION 271,225,892.52 279,057,601.88 (7,831,709.36)

OPERATING EXPENSES: (Function 9900)Salaries 100 1,164,826.00 655,533.00 509,293.00Employee Benefits 200 362,703.00 206,326.00 156,377.00Purchased Services 300 672,732.00 491,377.00 181,355.00Energy Services 400Materials and Supplies 500 55,865.00 53,162.00 2,703.00Capital Outlay 600 5,713.00 2,161.00 3,552.00Other (including Depreciation) 700 210,567,533.00 191,157,843.00 19,409,690.00Total Operating Expenses 212,829,372.00 192,566,402.00 20,262,970.00

NONOPERATING EXPENSES: (Function 9900)Interest 720Loss on Disposition of Assets 810Total Nonoperating Expenses

Transfers Out: (Function 9700)To General Fund 910To Debt Service Funds 920To Capital Projects Funds 930To Special Revenue Funds 940Interfund Transfers (Internal Service Funds Only) 950To Permanent Funds 960To Enterprise Funds 990Total Transfers Out 9700

Net Position, June 30, 2017 2780 58,396,520.52 86,491,199.88 (28,094,679.36)TOTAL OPERATING EXPENSES, NONOPERATINGEXPENSES, TRANSFERS OUT AND NET POSITION 271,225,892.52 279,057,601.88 (7,831,709.36)

ESE 139

ESTIMATED EXPENSES Object


206


INFORMATIONAL

SECTION

207


208

The amount of State and Local FEFP dollars for each school district is determined as follows:

DistrictStudent Program Weighted Base 3 Cost BASEFTE 1 x Cost = FTE x Student x Differential = FUNDING +

Factors 2 Students Allocation FactorPalm Beach Palm Bch Avg. Palm Beach State Palm Beach Palm Beach

187,935.23 1.096 206,049.25 $4,160.71 1.0333 $885,859,637

Supplemental ESE 4 Safe Reading DJJ Fed ConnectedAcademic + Guaranteed + Schools + Instruction + Supplemental + Student +Instruction Allocation Allocation Allocation Funding Supplement

Palm Beach Palm Beach Palm Beach Palm Beach Palm Beach Palm Beach

$41,263,879 $72,733,449 $4,221,449 $8,617,184 $288,400 $0

Proration STATE &Transportation + Instructional + Teacher + Digital + to Funds = LOCAL

Materials Supplies Classrooms Available FEFPPalm Beach Palm Beach Palm Beach Palm Beach Palm Beach Palm Beach

$24,956,260 $14,815,055 $3,066,673 $3,445,680 -$385,305 $1,058,882,361

The State then determines the portion of the FEFP to be funded by state revenues and theportion to be funded by local real estate tax revenues. Following the apportionment, the Stateadds additional funds to their contribution.

State Net& REQUIRED State

Local - LOCAL = FEFPFEFP EFFORT 6 Dollars

DollarsPalm Beach Palm Beach Palm Beach

$1,058,882,361 $782,414,735 $276,467,626

Net Lottery/ Categorical TOTALState + School + Program = STATEFEFP Recognition Funds ALLOCATION

Allocation FundsPalm Beach Palm Beach Palm Beach Palm Beach

$276,467,626 $9,254,019 $215,215,306 $500,936,951

1 FTE: Student full-time equivalent, by program, as defined by the State.2 FY 2016 Program Cost Factors: Basic Education Grades K-3 1.115 Exceptional Students Level IV 3.613

Basic Education Grades 4-8 1.000 Exceptional Students Level V 5.258

Basic Education Grades 9-12 1.005 Vocational Grades 9-12 1.005

English for Speakers of Other Languages 1.1803 Base Student Allocation is set by the state legislature each year.4 ESE: Exceptional Student Education (varying exceptionalities, gifted, speech, hearing).5 DCD: District Cost Differential provides equalization of cost of living differences between districts.6 Required Local Effort is the amount of real estate tax revenue the legislature mandates that each district assess for education. Each district's RLE, as a percentage of total FEFP, is different.

Florida Education Finance Program (FEFP)State Funding Formula Flowchart

FY 2017 Budget - Informational___________________________________________________________________________________________________________________________The School District of Palm Beach County

209

FEFP Program Cost FactorsFive Year History

Program NameProgramNumber 2012-13 2013-14 2014-15 2015-16

Basic ProgramsBasic Education Grades K-3 101 1.117 1.125 1.126 1.115Basic Education Grades 4-8 102 1.000 1.000 1.000 1.000Basic Education Grades 9-12 103 1.020 1.011 1.004 1.005

Special Programs for At-Risk StudentsESOL/intensive English Grades K-3 130 1.167 1.145 1.147 1.180

Special Programs for Exceptional StudentsESE Support Level IV 254 3.524 3.558 3.548 3.613ESE Support Level V 255 5.044 5.089 5.104 5.258

Special Programs for Career Education (9-12)Career Education Grades 9-12 300 0.999 1.011 1.004 1.005

Program Cost Factor


210

Millage and Property Taxes

Tax Authority By state law, the School District is a separate taxing authority. School district millage rates are comprised of two components: state law and local board. The state law portion is the millage rate imposed by the legislature, also called the Required Local Effort (RLE). Local board property taxes are maximum millage rates set by law that school boards are allowed to levy. Millage Rates and Education Funding The State of Florida funds K-12 education using a combination of state sales tax revenues and local property taxes. Since Palm Beach County has a large real estate tax base, property taxpayers shoulder much of the cost of K-12 education in Palm Beach County. As a result, school taxes are a significant portion of the real estate tax bill for County residents. Of the total $1.5 billion of funding provided to Palm Beach County Schools via the Florida Education Funding Program (FEFP) for FY 2017, local real estate taxes will contribute $955.1 million, or 66%. Statewide, the average local contribution is 44%. Property Value Trend The taxable value of property in Palm Beach County experienced double digit growth from 2001 through 2006. In 2007, after reaching an all-time high of $170.2 billion, taxable values fell, finally leveling off in 2012. For tax year 2016, the current FY 2017, taxable values have increased 8.13% to $178.6 billion. Millage Revenue: Assessed by State Law

The Required Local Effort millage rate is decreasing from 5.003 in 2015-2016 to 4.563 mills. When setting the statewide K-12 education budget, the intent of the Legislature is to maintain status quo Required Local Effort millage rates. Due to the timing of state budget development, the millage rates are set, based on estimated taxable values. Once the July 1 certified taxable values become available, the RLE millage rates are adjusted to maintain the same level of funding. Required local effort millage will generate $784.0 million for the operating budget. Assessed by Local Board State statute allows local school boards to assess 1.50 mills for capital improvements and 0.748 mills for discretionary use. Up to .25 mils of the .748 may be allocated to capital. For FY 2017, the District is levying 1.50 mills for capital, 0.748 mills for discretionary operating use and 0.000 mills for discretionary capital use. In November of 2014, the District placed a millage referendum on the ballot. Voters approved 0.25 mills for four years, from FY 2016 through FY 2019, for the purpose of funding teachers of the arts, music and physical education and choice programs. Total millage assessed by the Board is 2.498 mills. It will generate $171.1 million for the operating budget and $257.2 million for the capital budget.


211

Millage and Property Taxes

Total Millage As a result of the decrease in the state law portion, total millage for FY 2017 is 7.070 mills, down from 7.512 mills in FY 2016. This decrease, assessed on a larger tax base, will generate $21.0 million more revenue than FY 2016. The rolled back rate, which is the millage rate that would generate the same tax proceeds as FY 2016, is 7.0183 mills. The proposed millage of 7.0700 mills is 0.74% more than the rolled back rate. The current millage rate of 7.0700 mills will generate taxes of $707.00 per $100,000 of taxable property value. A homeowner with an unchanged taxable value of $225,000, who is eligible for the homestead exemption of $25,000, will pay $88.40 less in school taxes than last year.


212

%Gross Incr/(Decr) Incr/(Decr)

Tax Taxable As Compared to As Compared toYear Value * Prior Year Prior Year2007 170,229,136,344 8,976,942,892 5.57%2008 168,237,902,004 (1,991,234,340) -1.17%2009 149,448,533,249 (18,789,368,755) -11.17%2010 134,698,183,829 (14,750,349,420) -9.87%2011 132,258,526,057 (2,439,657,772) -1.81%2012 133,036,112,620 777,586,563 0.59%2013 138,661,344,906 5,625,232,286 4.23%2014 150,103,001,478 11,441,656,572 8.25%2015 165,191,584,364 15,088,582,886 10.05%2016 178,613,927,082 13,422,342,718 8.13%

* Gross Taxable Value as of budget adoption.

COMPARISON OF PALM BEACH COUNTYGROSS TAXABLE VALUE

$80

$90

$100

$110

$120

$130

$140

$150

$160

$170

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Bill

ions

Tax Year

Ten Year Comparison of Taxable Value


213

2015-2016 2016-2017Millage Millage Increase/

Rate Rate (Decrease)Non-Voted Millage:Required Local Effort (RLE) 5.0030 4.5630 (0.4400)Prior Period RLE Adj. 0.0110 0.0090 (0.0020)Discretionary Operating 0.7480 0.7480 0.0000Local Capital Improvement 1.5000 1.5000 0.0000 Sub-Total Non-Voted 7.2620 6.8200 (0.4420)

Voted Millage:Additional Operating* 0.2500 0.2500 0.0000

Total Voted & Non-Voted Millage 7.5120 7.0700 (0.4420)

*Voter approved November 2014 for Fiscal Years 2016-2019.

COMPARISON OF 2015-2016 TO2016-2017 MILLAGE RATES

0.0000

1.0000

2.0000

3.0000

4.0000

5.0000

6.0000

7.0000

8.0000

2015-2016 2016-2017

Mill

s

Additional Operating

Local Capital Improvement

Discretionary Operating

Prior Period Funding Adj.

Required Local Effort


214

% Incr/(Decr)2015-16 Rolled Back As ComparedMillage Millage Millage To Rolled BackRate Rate Rate Millage Rate

Taxable Value $164,866,397,813 * $178,613,927,082 **

Non-Voted Millage:Required Local Effort (RLE) 5.0030 4.6742 4.5630 (2.38%)Prior Period RLE Adj 0.0110 0.0103 0.0090 (12.62%)Discretionary Operating 0.7480 0.6988 0.7480 7.04% Local Capital Improvement 1.5000 1.4014 1.5000 7.04% Sub-Total Non-Voted 7.2620 6.7847 6.8200 0.52%

Voted Millage:Additional Operating 0.2500 0.2336 0.2500 7.02%

Total Voted &Non-Voted Millage 7.5120 7.0183 7.0700 0.74%

* Final Certification of Taxable Value for 2015.** Certification of School Taxable Value 7/1/16.

2016-17

COMPARISON OF 2015-2016 TO2016-2017 MILLAGE AND ROLLED BACK RATE

0.0

1.0

2.0

3.0

4.0

5.0

Required Local Effort Prior Period RLE Adj DiscretionaryOperating

Local CapitalImprovement


Millage Comparison

2015-16 2016-17


215

COMPARISON OF HOMEOWNER PROPERTY TAXESTAX YEAR 2015 TO 2016

Sample HomeSample (With No IncreaseHome in Assessed Value)

Assessed Value $ 225,000 $ 225,000Homestead Exemption 25,000 25,000Taxable Value $ 200,000 $ 200,000

Millage Taxes Millage TaxesRequired Local Effort (RLE) 5.0030 $ 1,000.60 4.5630 $ 912.60Prior Period RLE Adj. 0.0110 2.20 0.0090 1.80Discretionary Operating 0.7480 149.60 0.7480 149.60Local Capital Improvement 1.5000 300.00 1.5000 300.00

NON-VOTED 7.2620 $ 1,452.40 6.8200 $ 1,364.00

Additional Operating 0.2500 50.00 0.2500 50.00NON-VOTED & VOTED 7.5120 $ 1,502.40 7.0700 $ 1,414.00

Decrease from prior year due to decrease in millage rates: -$ 88.40

Tax Year 2015 Tax Year 2016


216

MILLAGE RATES AND HOMEOWNER PROPERTY TAXESTax Year 2013 to 2019

Sample Homeowner Property Taxes Based on an Assessed Value of $225,000with a $25,000 Homestead Exemption:

Assessed Value $225,000 Homestead Exemption 25,000 Taxable Value $200,000

2013 2014 2015 2016 2017 2018 2019Millage Taxes Millage Taxes Millage Taxes Millage Taxes Millage Taxes Millage Taxes Millage Taxes

Required Local Effort (RLE) 5.0760 $1,015.20 5.0840 $1,016.80 5.0030 $1,000.60 4.5630 $912.60 4.4900 $898.00 4.4182 $883.63 4.3475 $869.49Prior Period RLE Adjustment 0.0120 2.40 0.0120 2.40 0.0110 2.20 0.0090 1.80 0.0090 1.80 0.0090 1.80 0.0090 1.80Discretionary Operating 0.7270 145.40 0.7480 149.60 0.7480 149.60 0.7480 149.60 0.7480 149.60 0.7480 149.60 0.7480 149.60Critical Operating NeedsLocal Capital Improvement 1.5000 300.00 1.5000 300.00 1.5000 300.00 1.5000 300.00 1.5000 300.00 1.5000 300.00 1.5000 300.00Discretionary Capital Improvm 0.0210 4.20NON-VOTED 7.3360 $1,467.20 7.3440 $1,468.80 7.2620 $1,452.40 6.8200 $1,364.00 6.7470 $1,349.40 6.6752 $1,335.03 6.6045 $1,320.89Additional Operating 0.2500 50.00 0.2500 50.00 0.2500 50.00 0.2500 50.00 0.2500 50.00 0.2500 50.00 0.2500 50.00NON-VOTED & VOTED 7.5860 $1,517.20 7.5940 $1,518.80 7.5120 $1,502.40 7.0700 $1,414.00 6.9970 $1,399.40 6.9252 $1,385.03 6.8545 $1,370.89

Note: The Millage Rate reflects the amount of Taxes per $1,000 of Taxable Value.

ESTIMATED PROPERTY TAX LEVIES AND COLLECTIONS

2013 2014 2015 2016 2017 2018 2019Total Palm Beach CountyGross Taxable Value *

Property Taxes Levied

Tax Collections **Required Local Effort (RLPrior Period RLE AdjustmDiscretionary OperatingLocal Capital ImprovemenDiscretionary Capital ImprAdditional OperatingTotal Collections

* Gross Taxable Value as of budget adoption.** Based on 96% collectability of Palm Beach County's Gross Taxable Value.

Forecast Forecast Forecast

257,204,055

42,867,342$1,212,288,445

$1,262,800,464

$782,414,7351,543,224

128,259,089

45,482,250$1,272,955,768

$732,598,713

$1,139,882,193

237,875,881

$165,191,584,364

$1,240,919,182

$793,395,3571,744,423

118,620,773

$1,094,286,905

272,893,502

$1,009,809,56539,645,980

$1,191,282,41433,278,723 36,024,720

$1,051,884,962

$675,691,1871,597,379

2,795,413216,148,322

96,774,526

$150,103,001,478

199,672,337

$138,661,344,906 $178,613,927,082

1,729,187107,785,963

$189,509,376,634

$1,325,995,592

$816,859,7621,637,361

136,082,893

47,892,810

$199,553,373,596

$1,381,937,470

$846,390,8761,724,141

143,295,287 150,316,756301,437,344287,356,858

50,239,557$1,377,460,485$1,326,659,972

$209,331,488,902

$1,434,854,672

$873,658,2041,808,624

FY 2017 Budget - Informational_____________________________________________________________________________________________________________________________________________The School District of Palm Beach County

217

Sample Tax Bill

NOTICE OF PROPOSED PROPERTY TAXES

Legal Description of Property

NOTICE OF PROPOSED PROPERTY TAXES

DO NOT PAY. THIS IS NOT A BILL

Taxing Authority Last Year's Adjusted Tax Rate (Millage)

Your Property

Taxes Last Year

Your Tax Rate This Year IF PROPOSED Budget is Adopted (Millage)

Your Taxes This Year IF PROPOSED

Budget Change is Adopted

Your Tax Rate This Year IF NO Budget Change is Adopted (Millage)

Your Taxes This Year IF NO Budget Change is Adopted

A Public Hearing on the Proposed Taxes and Budget

Will Be Held:

County 8.9843 1,556.21 8.9656 1,568.98 8.4203 1,473.55 9/06 6:00 PM (561) 355-3996301 N Olive Ave 6th Fl WPB 33401

5.0140 993.84 4.5720 914.40 4.6845 936.902.4980 495.14 2.4980 499.60 2.3338 466.76

Municipality

Water Management 0.3871 67.05 0.3583 62.70 0.3606 63.11

Independent Districts 1.7103 296.25 1.6576 290.08 1.5983 279.70

Voted Levies for Debt Service

Total Property Taxes 18.5937 3,408.49 18.0515 3,335.76 17.3975 3,220.02

Public Schools: By State Law By Local Board

9/07 5:05 PM (561) 434-88373300 Forest Hill Blvd WPB 33406

The taxing authorities which levy taxes against your property will soon hold PUBLICHEARINGS to adopt budgets and tax rates for the next year. The purpose of thesePUBLIC HEARINGS is to receive opinions from the general public and to answerquestions on the proposed tax change and budget PRIOR TO TAKING FINAL ACTION.Each taxing authority may AMEND or ALTER its proposals at the hearing.


218

Sample Tax BillDR-474R 6/10

PROPERTY VALUATION

Market Value

Last Year Last Year This Year

223,214 173,214 175,000

223,214 198,214 200,000

223,214 173,214 175,000

223,214 173,214 175,000

223,214 173,214 175,000

Assessment Reductions Value

Value25,000

25,000

Last Year This Year

223,214 225,000

Taxing Authority*Assessed Value

This Year Last Year

Exemptions

County

Public Schools By State Law By Local Law

Municipality

Water Management

Independent Districts

Voted Levies for Debt Service

Taxable Value

225,000

225,000

225,000

225,000

This Year

50,000

25,000

50,000

225,000

50,000

25,000

50,000

50,000

50,000

50,000

50,000

Applies toAll Taxing AuthoritiesSave our Homes Assessment Cap-.7 percent in 2016

Additional Homestead

ExemptionsHomestead

Applies toAll Taxing Authorities

Non-School Taxing Authorities

If you feel that the market value of your property is inaccurate or does not reflect fair market value, or if you are entitled to anexemption or classification that is not reflected above, contact your County Property Appraiser at the numbers listed on thereverse side of this page.

If the Property Appraiser's office is unable to resolve the matter as to market value, classification, or an exemption, you may file a petition for adjustment with the Value Adjustment Board.Petition forms are available from the County Property Appraiser's office. Your petition must be filed with the Clerk of Value Adjustment Board on or before: H'00��!- !#.!"�&1��(0&1at 301 N Olive Ave, West Palm Beach, FL 33401.


219

DR-420S R. 5/13

Rule 12D-16.002, FAC Effective 5/13

Provisional

Year : County :

Name of School District :

Current year taxable value of real property for operating purposes1. $ (1)

2. Current year taxable value of personal property for operating purposes $ (2)

3. Current year taxable value of centrally assessed property for operating purposes $ (3)

4. Current year gross taxable value for operating purposes $ (4)

5.

Current year net new taxable value (Add new construction, additions, rehabilitativeimprovements increasing assessed value by at least 100%, annexations, and tangiblepersonal property value over 115% of the previous year's value. Subtract deletions.) $ (5)

6. Current year adjusted taxable value $ (6)

7. Prior year FINAL gross taxable value from prior year applicable Form DR-403 Series $ (7)

8.Does the taxing authority levy a voted debt service millage or a millage voted for 2 yearsor less under s. 9(b), Article VII, State Constitution? Yes No (8)

��

��

I certify the taxable values above are correct to the best of my knowledge.

Signature of Property Appraiser : Date :

Local board millage includes discretionary and capital outlay.

9. Prior year state law millage levy: Required Local Effort (RLE) per $1,000 (9)

10. Prior year local board millage levy per $1,000 (10)

11. Prior year state law proceeds $ (11)

12. Prior year local board proceeds $ (12)

13. Prior year total state law and local board proceeds $ (13)

14. Current year state law rolled-back rate per $1,000 (14)

15. Current year local board rolled-back rate per $1,000

16. Current year proposed state law millage rate per $1,000

(15)

(16)

��

��

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17.

Current year proposed local board millage rate per $1,000

(17)

PALM BEACH2016

826,640,119

2.3338

4.6845

176,462,715,156

✔

?�????

142,672,040

411,836,262

2,151,211,926

2.4980

Electronically Certified by Property Appraiser 6/29/2016 8:32 AM

2.4980

168,751,294,732

164,866,397,813

4.5720

?�XZ[?

PALM BEACH CO SCHOOL DIST

1,238,476,381

\�]???

178,613,927,082

9,719,960,310

?�^]??

5.0140


220

Page 2Name of School District :

18. Current year state law proceeds $ (18)

19. Current year local board proceeds $ (19)

20. Current year total state law and local board proceeds $ (20)

21. Current year proposed state law rate as percent change of state law rolled-back rate % (21)

22. Current year total proposed rate as a percent change of rolled-back rate % (22)

Final public budget hearing

Date : Time : Place :

��

��

�� !��`�� {��!��|�� ^??�?}]~��

Signature of Chief Administrative Officer : Date :

Title : Contact Name And Contact Title :

Mailing Address : Physical Address :

City, State, Zip : Phone Number : Fax Number :

816,622,875

3300 Forest Hill Blvd. A306

Winona Webb Jordan Board Chambers of the Fulton-HollandEducational Center, 3300 Forest Hill Blvd., West Palm Beach, FL

446,177,590

9/7/2016

561-434-8568West Palm Beach, Florida 33406

Electronically Certified by Taxing Authority

1,262,800,464

3300 Forest Hill Blvd. A306

-2.40

7/27/2016 6:36 PM

5:05 PM

0.74

561-434-8702

Heather Knust, Budget DirectorSuperintendent


221

NOTICE OF PROPOSED TAX INCREASE

The School District of Palm Beach County, Florida will soon

consider a measure to increase its property tax levy.

Last year’s property tax levy

A. Initially proposed tax levy.......................................... $ 1,240,919,182

B. Less tax reductions due to Value Adjustment Board and other

assessment changes.................................................... $ 2,442,801

C. Actual property tax levy............................................. $ 1,238,476,381

This year’s proposed tax levy........................................ $ 1,262,800,464

A portion of the tax levy is required under state law in order for the

school board to receive $500,936,951 in state education grants. The

required portion has decreased by 2.40 percent, and represents

approximately six tenths of the total proposed taxes.

The remainder of the taxes is proposed solely at the discretion of the

school board.

All concerned citizens are invited to a public hearing on the tax increase

to be held on July 27, 2016 at 5:05 P.M., at the Winona Webb Jordan Board

Chambers of the Fulton-Holland Educational Center, 3300 Forest Hill

Boulevard, West Palm Beach, Florida. A DECISION on the proposed tax

increase and the budget will be made at this hearing.


222

NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAYThe School District of Palm Beach County, Florida will soon consider a measure to impose a 1.500 mill property tax for the capital outlay projects listed herein.

This tax is in addition to the school board’s proposed tax of 5.570 mills for operating expenses and is proposed solely at the discretion of the school board.

THE PROPOSED COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.

The capital outlay tax will generate approximately $257,204,055 to be used for the following projects:

CONSTRUCTION AND REMODELING Gladeview ES Mod, Rosenwald ES Mod, Pahokee HS Remodel, Transportation South Ph2 Drainage, Site Acquisition, John I Leonard Restrooms, Covered Walkways, Portable and Modular Classrooms, West Area Educational Complex Remodel, Fuel Pump Replacement, Alternative Schools Master Plan, Future School Modernizations, Gold Coast HS Mod, Transportation South Mod, Transportation West Central Mod, Old DD Eisenhower ES Demo, Old Gove ES Demo, Old Plumosa ES Demo, DD Eisenhower ES Playfields, Gove ES, Adult Ed Facility,Village Academy Kitchen Renovation, Roosevelt Full Service Remodel, Delray Full Service Remodel, Addison Mizner ES Mod, Verde ESMod, Washington ES Mod, Northboro Remodel, Grove Park ES Mod, Melaleuca ES Mod, Pine Grove ES Mod, Plumosa ES Expansion, Transportation - North Mod, Wynnebrook ES Mod, Greater WPB/Lake Worth Area HS (03-OOO), South West Area ES (05-C), Minto West/ Acreage Area ES (15-A), Scripps/Gardens Area ES (04-A), Lake Worth HS Pool House

MAINTENANCE, RENOVATION, AND REPAIR Reimbursement of the maintenance, renovation, and repairs paid through the General Fund as permitted by Florida Statute, Compliance with Florida Bldg. Code, Maintenance of plant and equipment, ADA accommodations, Athletic facilities and playfields, Fire and health safety modifications, HVAC projects, Capital project support, Fencing, Plumbing projects, Tower Maintenance, Lighting projects, Generators, Lightning protection, Maintenance of ancillary facilities, Building envelope maintenance projects, Minor projects, Portable relocation, Facility renewal projects, Hurricane prep, Renovation and repair from hurricane damage, Roofing inspections, repairs and replacements, Security projects, Fire alarm replacements, Intercom and sound system replacements, Traffic and parking projects, School and ancillary center projects, Security upgrades

MOTOR VEHICLE PURCHASES Purchase of 200 school buses, Purchase and replacement of district vehicles, Lease-purchase of buses and vehicles, Security vehicles

NEW AND REPLACEMENT EQUIPMENT, COMPUTERS, ENTERPRISE RESOURCE SOFTWARE, AND S. 1011.71(2), F.S., ELIGIBLE EXPENDITURES IN SUPPORT OF DIGITAL CLASSROOMS PLANS PURSUANT TO S. 1011.62(12), F.S. Purchase or lease-purchase of school and district computers, equipment, & technology infrastructure, Electronic learning devices, Classroom Technology, Hardware & software, IT security, Computer assisted facility management system, School and district furniture and equipment, Musical instruments, Bus washers, Educational data warehouse, ERP, Student information system, Portal, Network operations center, BYOD related enhancements, Mobile device mgmt. system, Telephone system upgrade, Universal ID system, Wireless infrastructure, Security systems, Communication systems, Budget development system, Instructional materials as permitted by Florida Statutes, Security radios, School bus video system, GPS system for vehicles, Vehicle routing system, Fleet & fuel mgmt system

PAYMENTS FOR EDUCATIONAL FACILITIES AND SITES DUE UNDER A LEASE-PURCHASE AGREEMENT Annual master lease-purchase payments for various facilities, sites and equipment, Annual lease payment for qualified zone academy bonds and qualified school construction bonds for various facilities and equipment, Annual equipment lease payments for vehicles and equipment

PAYMENTS FOR RENTING AND LEASING EDUCATIONAL FACILITIES AND SITES Lease of administrative and educational facilities

PAYMENTS OF LOANS APPROVED PURSUANT TO SS.1011.14 AND 1011.15, F.S. PAYMENT OF COSTS OF COMPLIANCE WITH ENVIRONMENTAL STATUTES, RULES AND REGULATIONS Asbestos abatement/removal, Compliance with wetlands, Well field protection, Removal of hazardous waste, Compliance with Florida Bldg Code, Indoor air quality programs, Removal/disposal of underground storage tanks

PAYMENT OF PREMIUMS FOR PROPERTY AND CASUALTY INSURANCE NECESSARY TO INSURE THE EDUCATIONAL AND ANCILLARY PLANTS OF THE SCHOOL DISTRICT Insurance premiums on district plants

PAYMENT OF COSTS OF LEASING RELOCATABLE EDUCATIONAL FACILITIES Leasing of portable classrooms for various facilities

PAYMENTS TO PRIVATE ENTITIES TO OFFSET THE COST OF SCHOOL BUSES PURSUANT TO S. 1011.71 (2) (i), F.S. Payments to public and private transportation companies for the transportation of students

PAYMENT OF COSTS OF OPENING DAY COLLECTION FOR LIBRARY MEDIA CENTER

All concerned citizens are invited to a public hearing to be held on July 27, 2016, at 5:05 P.M., at the Winona Webb Jordan Board Chambers of the Fulton-Holland Educational Center, 3300 Forest Hill Boulevard, West Palm Beach, Florida. A DECISION on the proposed CAPITAL OUTLAY TAXES will be made at this hearing.

FY 2017 Budget - Informational The School District of Palm Beach County

223

Required Local Effort (Including Prior Year 4.5720 0.7480 Funding Adjustment Millage) 0.2500 Operating or Capital NotLocal Capital Improvement (Capital Outlay) 1.5000 (Operating) to Exceed 2 YearsDiscretionary Capital Improvement Debt Service

TOTAL MILLAGE 7.070GENERAL SPECIAL DEBT CAPITAL TOTAL ALL

ESTIMATED REVENUES: FUND REVENUE SERVICE PROJECTS FUNDS

Federal sources $3,807,000 $184,714,652 $3,258,963 $191,780,615State sources 512,992,246 1,384,952 2,869,002 $10,695,395 527,941,595Local sources 1,021,613,537 16,776,452 302,859,107 1,341,249,096

TOTAL SOURCES $1,538,412,783 $202,876,056 $6,127,965 $313,554,502 $2,060,971,306Sale of Capital Assets

Loss Recoveries

Transfers In 93,600,000 154,770,065 53,265 248,423,330Fund Balances/Reserves/Net Position 117,132,310 28,499,449 118,074,686 91,997,131 355,703,576TOTAL REVENUES, TRANSFERS & BALANCES $1,749,145,093 $231,375,505 $278,972,716 $405,604,898 $2,665,098,212

EXPENDITURESInstruction $1,121,614,907 $51,608,554 $1,173,223,461Student Personnel Services 46,850,652 10,080,678 56,931,330Instructional Media Services 19,546,036 5,000 19,551,036Instructional and Curriculum Development Services 33,044,855 16,479,971 49,524,826Instructional Staff Training Services 10,787,237 29,387,149 40,174,386Instruction Related Technology 9,015,022 103,805 9,118,827Board 7,742,654 7,742,654General Administration 7,366,708 3,228,488 10,595,196School Administration 99,288,077 15,071 99,303,148Facilities Acquisition and Construction 496,828 160,275,654 $157,234,833 318,007,315Fiscal Services 6,766,783 6,766,783Food Services 17,142 90,557,449 90,574,591Central Services 14,958,501 942,381 15,900,882Student Transportation Services 52,743,084 466,458 53,209,542Operation of Plant 130,781,151 130,781,151Maintenance of Plant 79,266,608 500 79,267,108Administrative Technology Services 7,915,587 7,915,587Community Services 49,212,996 49,212,996Debt Services 577,000 577,000TOTAL EXPENDITURES $1,697,991,828 $202,875,505 $160,275,654 $157,234,833 $2,218,377,820Transfers Out 53,265 248,370,065 248,423,330Fund Balances/Reserves/Net Position 51,100,000 28,500,000 118,697,062 198,297,062TOTAL APPROPRIATED EXPENDITURESTRANSFERS, RESERVES & BALANCES $1,749,145,093 $231,375,505 $278,972,716 $405,604,898 $2,665,098,212

The tentative, adopted, and/or final budgets are on file in the office of the above mentioned taxing authority as a public record.

BUDGET SUMMARYTHE PROPOSED OPERATING BUDGET EXPENDITURES OF THE SCHOOL DISTRICT OF PALM BEACH COUNTY ARE 2.1%

Discretionary OperatingAdditional Millage Not to Exceed 4 Years

FISCAL YEAR 2016 - 2017MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.

PROPOSED MILLAGE LEVIESNOT SUBJECT TO 10-MILL CAP:

PROPOSED MILLAGE LEVIES SUBJECT TO 10-MILL CAP:


224



225

ESE 524 Page 1

Please return completed form to: Florida Department of Education Office of Funding & Financial Reporting 325 West Gaines Street, Room 814 Tallahassee, Florida 32399-0400

FLORIDA DEPARTMENT OF EDUCATION RESOLUTION DETERMINING

REVENUES AND MILLAGES LEVIED

RESOLUTION OF THE DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY, FLORIDA, DETERMINING THE AMOUNT OF REVENUES TO BE PRODUCED AND THE MILLAGE TO BE LEVIED FOR THE GENERAL FUND, FOR THE DISTRICT LOCAL CAPITAL IMPROVEMENT FUND AND FOR DISTRICT DEBT SERVICE FUNDS FOR THE FISCAL YEAR BEGINNING JULY 1, 2016, AND ENDING JUNE 30, 2017.

WHEREAS, section 1011.04, Florida Statutes, requires that, upon receipt of the certificate of the property appraiser giving the assessed valuation of the county and of each of the special tax school districts, the school board shall determine, by resolution, the amounts necessary to be raised for current operating purposes and for debt service funds and the millage to be levied for each such fund, including the voted millage; and

WHEREAS, section 1011.71, Florida Statutes, provides for the amounts necessary to be raised for local capital improvement outlay and the millage to be levied; and

WHEREAS, the certificate of the property appraiser has been received;

THEREFORE, BE IT RESOLVED by the district school board that the amounts necessary to be raised as shown by the officially adopted budget and the millages necessary to be levied for each school fund of the district for the fiscal year are as follows:

1.

b) Description of levy

$ 178,613,927,082 $ 782,414,736 4.5630 mills

Prior-Period Funding$ mills

Total Required Millage $ 783,957,961 4.5720 mills

2.


$ 178,613,927,082 $ 128,259,089 0.7480 mills

3.


$ 178,613,927,082 $ 42,867,343 0.2500 mills

$ 0 mills

c) Amount to be raised


1,543,225 0.0090


d) Millage levy

s. 1011.62(4), F.S.

s. 1011.62(4)(e), F.S.

s. 1011.73(1), F.S.Additional Capital Improvement

s. 1011.71(1), F.S.

ss. 1011.71(9) and 1011.73(2), F.S.

DISTRICT SCHOOL TAX DISCRETIONARY MILLAGE (nonvoted levy)

DISTRICT SCHOOL TAX ADDITIONAL MILLAGE (voted levy)

Required Local Effort

a) Certified taxable value

DISTRICT SCHOOL TAX (nonvoted levy)


Discretionary Operating

Adjustment Millage

d) Millage levy

d) Millage levya) Certified taxable value



226

ESE 524 Page 2

4.


$ 178,613,927,082 $ 257,204,055 1.5000 mills

$ 0 mills

5.


$ $ mills

$ mills

$ mills

DISTRICT LOCAL CAPITAL IMPROVEMENT TAX (nonvoted levy)

DISTRICT DEBT SERVICE TAX (voted levy)



Local Capital Improvement

Discretionary Capital Improvement


s. 1010.40, F.S.

s. 1011.74, F.S.


d) Millage levy

d) Millage levy

s. 1011.71(2), F.S.

s. 1011.71(3), F.S.

6. THE TOTAL MILLAGE RATE TO BE LEVIED EXCEEDS IS LESS THAN THE ROLLED-BACK RATE COMPUTED PURSUANT TO SECTION 200.065(1), F.S., BY 2.40 PERCENT.

STATE OF FLORIDA

COUNTY OF PALM BEACH

I, Robert M. Avossa, Ed.D., Superintendent of Schools and ex-officio Secretary of the District School Board of Palm Beach County, Florida, do hereby certify that the above is a true and complete copy of a resolution passed and adopted by the District School Board of Palm Beach County, Florida, on September 7, 2016.

September 7, 2016 Signature of District School Superintendent Date of Signature

Note: Copies of this resolution shall be sent to the Florida Department of Education, School Business Services, Office of Funding and Financial Reporting, 325 West Gaines Street, Room 814, Tallahassee, Florida 32399-0400; county tax collector; and county property appraiser.


227

RESOLUTION ADOPTING FINAL BUDGET

Resolution Number B2 2016-9-7

RESOLUTION OF THE SCHOOL BOARD OF PALM BEACH COUNTY, FLORIDA ADOPTING THE FINAL BUDGET FOR FISCAL YEAR JULY 1, 2016 TO JUNE 30, 2017.

WHEREAS, the School Board of Palm Beach County, Florida, pursuant to Chapters 200 and 1011, Florida Statutes, did approve millage rates and a budget for the fiscal year July 1, 2016 to June 30, 2017; and

WHEREAS, the School Board of Palm Beach County, Florida, set forth the appropriations and revenue estimate for the budget for fiscal year July 1, 2016 to June 30, 2017; and

WHEREAS, at the public hearing and in full compliance with Chapter 200, Florida Statutes, the School Board of Palm Beach County, Florida adopted the millage rates and the budget in the amount of $2,457,491,980 for fiscal year July 1, 2016 to June 30, 2017.

NOW THEREFORE, BE IT RESOLVED:

That the budget of the School Board of Palm Beach County, Florida, including the millage rates as set forth therein, is hereby adopted by the School Board of Palm Beach County, Florida, as a budget for the categories indicated for the fiscal year July 1, 2016 to June 30, 2017.

The School Board of Palm Beach County, Florida

_______________________________________ Chuck Shaw, Chairman

Attest

Approved As To Form and Legal Sufficiency

_______________________Robert M. Avossa, Ed.D. Superintendent _______________________________________

Blair LittleJohn III, Deputy General Counsel Date


228

Student Enrollment History and Forecast

Actual Student Membership Projected Student MembershipGrade Level 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21Elementary Schools 76,078 76,189 76,153 76,288 77,144 77,542 77,852 78,109 78,441 79,146Middle Schools 38,220 38,645 37,133 36,251 35,976 36,532 36,224 35,927 36,349 36,840High Schools 49,438 49,887 50,739 51,791 52,800 53,467 54,104 54,788 55,509 56,434Alternative Education 894 900 961 849 921 928 959 953 957 1,002Virtual School 220 238 166 117 101 104 99 98 93 91Charter Schools 10,036 11,956 16,053 19,221 20,533 21,738 23,357 24,773 26,234 27,226Total K-12 174,886 177,815 181,205 184,517 187,475 190,311 192,595 194,648 197,583 200,739

Enrollment Forecasting Methodology

Enrollment forecasting requires analysis of multiplefactors including, but not limited to: birth trends,historical enrollment trends, demographic compositionof neighborhoods, current and planned new residentialdevelopments, local and regional housing trends.Additional factors impacting school populations include:the School District’s Choice options, which includeCareer academies, Magnet/Choice programs, Charterschools, No Child Left Behind (NCLB) transfers, McKayScholarship transfers, English Speakers of OtherLanguages (ESOL) clusters, and Exceptional StudentEducation (ESE) assignments including gifted centersand reassignments. Grade level retention guidelinesand provisions of the Pupil Progress Plan also impactoverall enrollment by grade level (elementary, middleand high).

The District demographer annually prepares andupdates enrollment forecasts for each of the Districtschools. The updates are prepared utilizing OctoberFTE enrollment data. A cohort-survival model isemployed to generate annual forecasts. This method isa widely applied forecasting model for projectingstudent enrollment, which has proven to be accurate.The model “ages” students ahead through grade levels.A survival ratio is typically calculated based upon athree-year enrollment history.

Data from the Florida Department of Education, PalmBeach County, local governments and the University ofFlorida’s Bureau of Economic Business Researchpopulation projections are referenced throughout thedevelopment of student enrollment projections. Theseindependent forecasts serve as a test ofreasonableness for the aggregate target enrollmentnumbers. To the extent feasible, target numbersderived from these other forecasts are reconciled withtarget enrollments generated by the aggregate cohortsurvival model.

Recognizing the uncertainty that surrounds long-termforecasts and to a lesser extent, near horizonprojections, the District reviews the enrollmentprojections annually for adjustments. Demographicshifts are expected in high growth counties like PalmBeach and annual changes in school programs canalso generate near-term facility needs. Staff worksclosely with school principals and local governmentplanners to encourage an on-going exchange ofinformation, which fosters proactive planning ratherthan reactive problem solving.

0

25,000

50,000

75,000

100,000

125,000

150,000

175,000

200,000

2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20

Virtual School

CharterSchools

AlternativeEducation

High Schools

MiddleSchools

ElementarySchools


229

FIVE YEAR ENROLLMENT PROJECTIONS – FY2017 TO FY2021

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1. Total K 12 Projected Enrollment Growth: Total public school K-12 enrollment is projected to increase by 13,264 students over the five-year time frame. Enrollment increases are forecast at the elementary, middle, and high school levels with gains of 4,732 students, 4,368 students, and 4,164 students respectively. Projected total K-12 grade enrollment in SY2020-21 is 200,739 students; this compares to 187,475 students in SY2015-16, the current school year.

2. Average Annual Projected Enrollment Growth: Projected annual enrollment growth between now and August 2020 is estimated to average 2,653 K-12 students per year. This forecast annual increase is less than the average annual growth the district experienced between 1985 and 2004, which was about 4,500 students per year. During the economic recessionary period of 2007-2011, the district averaged a net decrease of 114 students per year. During the past five school years, 2012-2016, the district has experienced an average enrollment increase of 2,962 students per year. Annual enrollment growth by level is predicted at 946 students per year for elementary school enrollment; 874 students per year for middle school enrollment; and 833 students per year at high school.

3. Projected Enrollment in Traditional District Schools: K-12 enrollment in traditional district schools is forecast to increase by 6,127 students during the next five-years. K-5 enrollment in the 109 district elementary schools is predicted to increase by 1,837 students; enrollment in the 34 district middle schools is estimated to increase by 730 students; and enrollment in the 24 district high schools is forecast to grow by 3,560 students.

4. Charter School Enrollment: Total K-12 charter school enrollment is predicted to grow by 6,693 students by FY2021. K-5 charter enrollment is estimated to grow by 2,733 students; charter middle school enrollment by 3,447 students; and charter high school enrollment by 513 students. Total charter enrollment for FY2021 is estimated at over 27,000 students or 14% of total projected K-12 enrollment.

5. Lower Birth Numbers: Lower births in years 2008-09 to 2010-11 are projected to impact elementary enrollment in FY2017 and FY2018. Kindergarten enrollment in FY2016 was 122 students less than FY2015 while enrollment in FY2015 was 329 students less than FY2014; this trend can be expected through FY2018. However, births entering school in August 2018 are estimated as 1,800 higher than births that will enter school in August 2017.


230

FIVE YEAR ENROLLMENT PROJECTIONS – FY2017 TO FY2021

6. Residential Construction: New residential construction continues to gain momentum in Palm Beach County. There are over 40 active or planned residential projects with more than 200 residential units. The five largest approved or planned developments are:

� Westlake (F.K.A. Minto West) – 4,546 units (approved – first homes estimated in 2017)

� Indian Trails Grove – 3,943 units (not approved) � Avenir – 3,250 units (approved) � Arden (F.K.A. Highland Dunes) – 2,000 units (approved – first homes estimated in

mid/late 2016) � Alton – 1,650 units (approved – first homes estimated in mid/late 2016)


231

PALM BEACH COUNTY SCHOOL DISTRICT - ACTUAL AND PROJECTED ENROLLMENT - FY2012 TO FY2021

ChangeFY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2016 to

SY2011-12 SY2012-13 SY2013-14 SY2014-15 SY2015-16 SY2016-17 SY2017-18 SY2018-19 SY2019-20 SY2020-21 FY2021

District Elementary Schools* 75,645 75,676 75,580 75,709 76,498 76,856 77,126 77,351 77,648 78,335 1,837

Elementary Alternative Schools 2 5 4 2 1 2 3 1 4 2Elementary ESE/Other Schools 433 513 573 579 646 686 726 758 793 811Elementary Virtual Schools 81 116 63 53 52 55 53 52 49 48Elementary Charter Schools 3,764 5,144 7,514 9,506 10,055 10,493 11,005 11,632 12,245 12,788 2,733

Total Elementary Enrollment 79,925 81,454 83,734 85,849 87,252 88,092 88,913 89,794 90,739 91,984 4,732

Elementary Enrollment Increment 1,247 1,529 2,280 2,115 1,403 840 821 881 945 1,245

District Middle Schools** 37,787 38,112 36,611 35,731 35,377 35,915 35,575 35,246 35,636 36,107 730

Middle Alternative Schools 216 256 272 194 240 253 262 265 282 299Middle ESE/Other Schools 433 533 522 520 599 617 649 681 713 733Middle Virtual Schools 52 50 42 29 15 13 12 14 13 13Middle Charter Schools 1,203 1,580 3,022 4,131 4,989 5,576 6,631 7,330 8,087 8,436 3,447

Total Middle Enrollment 39,691 40,531 40,469 40,605 41,220 42,374 43,129 43,536 44,731 45,588 4,368

Middle Enrollment Increment 52 840 -62 136 615 1,154 755 407 1,195 857

District High Schools*** 48,825 49,273 50,123 51,160 52,117 52,773 53,394 54,062 54,768 55,677 3,560

High Alternative Schools 676 639 685 653 680 673 694 687 671 701High ESE/Other Schools 613 614 616 631 683 694 710 726 741 757High Virtual Schools 87 72 61 35 34 36 34 32 31 30High Charter Schools 5,069 5,232 5,517 5,584 5,489 5,669 5,721 5,811 5,902 6,002 513

Total High Enrollment 55,270 55,830 57,002 58,063 59,003 59,845 60,553 61,318 62,113 63,167 4,164High Enrollment Increment 923 560 1,172 1,061 940 842 708 765 795 1,054

K-12 District Schools 162,257 163,061 162,314 162,600 163,992 165,544 166,095 166,659 168,052 170,119 6,127

K-12 Alternative Schools 894 900 961 849 921 928 959 953 957 1,002K-12 ESE/Other Schools 1,479 1,660 1,711 1,730 1,928 1,997 2,085 2,165 2,247 2,301K-12 Virtual Schools † 220 238 166 117 101 104 99 98 93 91K-12 Charter Schools 10,036 11,956 16,053 19,221 20,533 21,738 23,357 24,773 26,234 27,226 6,693

Total K-12 Enrollment 174,886 177,815 181,205 184,517 187,475 190,311 192,595 194,648 197,583 200,739 13,264K-12 Enrollment Increment 2,222 2,929 3,390 3,312 2,958 2,836 2,284 2,053 2,935 3,156Prekindergarten Enrollment 3,361 3,375 3,373 3,775 3,787 3,832 3,879 3,954 4,012 4,089Total Prek-12 Enrollment 178,247 181,190 184,578 188,292 191,262 194,143 196,474 198,602 201,595 204,828 13,566* Elementary figures include 6-8 grade students attending The Conservatory School and Gove Elementary** Middle School enrollment includes Village Academy middle school students*** High School enrollment includes Village Academy high school students and Pahokee Middle-Senior middle students† Includes Virtual Instructional Program & FL Virtual School Franchise; MSID#'s 7001 and 7004

ACTUAL ENROLLMENT PROJECTED ENROLLMENTEnrollment Category

L:\Planning\Public\Boundaries\Enrollment Projections\ENROLLMENT PROJECTIONS SUMMARY TABLES\Enrollmentsum16 8/4/2016

232

FY2017 FY2018 FY2019 FY2020 FY2021 FY2017 FY2018 FY2019 FY2020 FY2021SY2016-17 SY2017-18 SY2018-19 SY2019-20 SY2020-21 SY2016-17 SY2017-18 SY2018-19 SY2019-20 SY2020-21

2141 North 10 Acreage Pines 553 38 446 434 430 439 441 81% 78% 78% 79% 80%1451 South 21 Addison Mizner 996 0 824 834 825 837 857 83% 84% 83% 84% 86%0101 North 3 Allamanda 740 17 669 674 658 662 665 90% 91% 89% 89% 90%1891 South 20 Banyan Creek 1,136 49 989 967 971 953 963 87% 85% 85% 84% 85%741 South 17 Barton 1,400 42 956 934 953 954 971 68% 67% 68% 68% 69%

2541 North 1 Beacon Cove (3-5) 1,001 0 774 802 827 851 878 77% 80% 83% 85% 88%2401 Glades 23 Belle Glade 978 83 693 690 697 709 712 71% 71% 71% 72% 73%0531 Central 11 Belvedere 658 0 514 514 502 497 486 78% 78% 76% 76% 74%2751 Central 12 Benoist Farms 856 53 540 565 572 574 585 63% 66% 67% 67% 68%0601 Central 14 Berkshire 1,229 20 1,135 1,148 1,143 1,134 1,158 92% 93% 93% 92% 94%2561 Central 16 Binks Forest 1,206 0 1,020 1,027 1,044 1,047 1,062 85% 85% 87% 87% 88%0951 South 21 Boca Raton 401 48 348 345 344 336 347 87% 86% 86% 84% 87%1531 Central 14 C.O. Taylor/Kirklane 1,439 0 1,201 1,166 1,156 1,138 1,142 83% 81% 80% 79% 79%1911 South 21 Calusa † 840 0 1,192 1,234 1,285 1,333 1,373 142% 147% 153% 159% 163%2761 Central 15 Cholee Lake 1,126 40 1,119 1,111 1,125 1,139 1,148 99% 99% 100% 101% 102%2071 South 17 Citrus Cove 1,227 39 1,058 1,040 1,053 1,033 1,022 86% 85% 86% 84% 83%2581 South 18 Coral Reef 1,162 61 1,022 1,028 1,000 984 985 88% 88% 86% 85% 85%1811 South 21 Coral Sunset 990 99 825 836 826 820 830 83% 84% 83% 83% 84%2731 South 19 Crosspointe 882 26 676 659 646 648 660 77% 75% 73% 73% 75%2121 South 17 Crystal Lakes 890 35 702 718 725 748 764 79% 81% 81% 84% 86%1941 Central 10 Cypress Trails 803 0 446 463 468 477 468 56% 58% 58% 59% 58%1541 North 3 D.D. Eisenhower 659 181 542 535 538 535 532 82% 81% 82% 81% 81%1741 South 21 Del Prado 929 0 912 923 934 941 960 98% 99% 101% 101% 103%3261 South 17 Diamond View 1,130 11 847 795 765 772 767 75% 70% 68% 68% 68%2721 Central 15 Discovery Key 1,188 0 797 811 820 820 823 67% 68% 69% 69% 69%2491 North 5 Dr. M. M. Bethune 806 37 584 602 605 625 632 72% 75% 75% 78% 78%2101 Central 9 Egret Lake 727 10 687 711 720 702 705 94% 98% 99% 97% 97%3361 Central 16 Elbridge Gale 1,038 76 1,086 1,061 1,062 1,068 1,061 105% 102% 102% 103% 102%3341 Central 15 Equestrain Trails 910 40 835 823 827 807 814 92% 90% 91% 89% 89%0061 Central 12 Everglades 942 1 949 970 988 999 1,002 101% 103% 105% 106% 106%

PROJECTED ENROLLMENT WITH PREK**

REGION

PROJECTED UTILIZATION WITH PREK***

SCHOOL # (MSID) CSA ELEMENTARY SCHOOL FISH

Capacity* Oct 2015

PreK Enrl.


233



REGION



Capacity* Oct 2015

PreK Enrl.

0621 Central 15 Forest Hill 1,006 16 808 779 761 741 730 80% 77% 76% 74% 73%0831 South 19 Forest Park 780 0 505 491 497 489 499 65% 63% 64% 63% 64%2671 South 17 Freedom Shores 1,166 10 971 968 993 1,009 1,037 83% 83% 85% 87% 89%2551 North 10 Frontier 882 1 594 588 578 585 597 67% 67% 66% 66% 68%0821 South 19 Galaxy 752 38 679 677 683 674 689 90% 90% 91% 90% 92%1251 Glades 23 Glade View 403 40 374 382 377 387 390 93% 95% 94% 96% 97%2421 North 10 Golden Grove 749 0 561 567 572 582 595 75% 76% 76% 78% 79%1241 Glades 23 Gove (K-6) 924 0 766 808 812 808 807 83% 87% 88% 87% 87%3351 Central 9 Grassy Waters 983 39 790 794 808 814 842 80% 81% 82% 83% 86%0631 Central 15 Greenacres 822 20 739 745 733 724 733 90% 91% 89% 88% 89%1411 North 5 Grove Park 954 1 671 657 645 641 637 70% 69% 68% 67% 67%1761 Central 10 H.L. Johnson 1,000 20 751 748 695 722 712 75% 75% 70% 72% 71%1421 South 19 Hagen Road 849 27 729 742 759 785 799 86% 87% 89% 92% 94%2081 South 21 Hammock Pointe 980 0 924 925 904 904 920 94% 94% 92% 92% 94%2571 Central 15 Heritage 846 0 864 848 839 810 799 102% 100% 99% 96% 94%0011 South 19 Hidden Oaks 1,122 9 755 782 795 804 825 67% 70% 71% 72% 74%0671 Central 14 Highland 1,072 65 1,117 1,133 1,141 1,147 1,168 104% 106% 106% 107% 109%0012 Central 12 Hope Centennial 952 44 642 661 681 673 682 67% 69% 72% 71% 72%1861 South 17 Indian Pines 1,158 31 661 642 632 635 646 57% 55% 55% 55% 56%0931 South 21 J.C. Mitchell 1,032 27 784 768 786 803 822 76% 74% 76% 78% 80%1651 North 1 Jerry Thomas 1,100 1 837 851 874 889 906 76% 77% 79% 81% 82%0071 North 1 Jupiter † 884 1 912 923 954 931 932 103% 104% 108% 105% 105%2091 North 2 Jupiter Farms 677 3 546 556 558 563 546 81% 82% 82% 83% 81%1831 Glades 23 K.E. Cunningham/Canal Pt . 707 25 338 334 332 321 325 48% 47% 47% 45% 46%0141 North 5 Lake Park 418 0 336 320 336 329 322 80% 77% 80% 79% 77%0751 South 17 Lantana 599 44 516 524 533 538 534 86% 87% 89% 90% 89%1871 Central 15 Liberty Park 1,035 31 1,056 1,065 1,078 1,081 1,096 102% 103% 104% 104% 106%1931 North 1 Lighthouse (K-2) 841 33 664 691 722 746 762 79% 82% 86% 89% 91%2031 North 1 Limestone Creek 1,058 4 926 934 943 944 961 88% 88% 89% 89% 91%0211 North 5 Lincoln 968 0 564 554 540 534 523 58% 57% 56% 55% 54%


234



REGION



Capacity* Oct 2015

PreK Enrl.

1901 Central 10 Loxahatchee Groves 860 113 568 561 569 582 588 66% 65% 66% 68% 68%2241 South 18 Manatee 1,441 90 1,301 1,331 1,358 1,383 1,408 90% 92% 94% 96% 98%0661 North 4 Marsh Pointe 1,022 2 920 947 971 988 1,001 90% 93% 95% 97% 98%0591 Central 11 Meadow Park 672 151 782 786 802 803 824 116% 117% 119% 119% 123%1441 Central 12 Melaleuca 964 0 787 800 803 790 772 82% 83% 83% 82% 80%1951 South 20 Morikami Park 844 0 816 816 816 816 816 97% 97% 97% 97% 97%2051 Central 16 New Horizons 749 37 620 618 606 594 587 83% 83% 81% 79% 78%0681 South 14 North Grade 784 0 750 743 721 719 693 96% 95% 92% 92% 88%0291 North 8 Northboro 970 116 784 784 784 784 784 81% 81% 81% 81% 81%0271 North 8 Northmore 637 20 442 454 439 455 437 69% 71% 69% 71% 69%2351 South 20 Orchard View 800 32 575 572 564 555 554 72% 72% 71% 69% 69%1101 Glades 23 Pahokee 671 17 423 425 433 441 445 63% 63% 65% 66% 66%0111 North 3 Palm Beach Gardens 739 20 755 747 761 740 760 102% 101% 103% 100% 103%0421 Central 11 Palm Beach Public 393 0 405 400 389 392 403 103% 102% 99% 100% 103%0651 Central 14 Palm Springs 1,012 0 792 784 762 766 760 78% 77% 75% 76% 75%0561 Central 11 Palmetto 882 0 507 508 493 480 474 57% 58% 56% 54% 54%2161 Central 16 Panther Run 978 62 816 837 843 855 866 83% 86% 86% 87% 89%2861 North 10 Pierce Hammock 808 0 492 482 497 533 559 61% 60% 62% 66% 69%0911 South 20 Pine Grove 654 57 423 397 371 362 350 65% 61% 57% 55% 54%0051 Central 12 Pine Jog 974 0 929 932 900 896 911 95% 96% 92% 92% 94%2371 Glades 23 Pioneer Park 800 71 313 310 303 315 327 39% 39% 38% 39% 41%2591 Central 8 Pleasant City 386 40 352 364 359 366 373 91% 94% 93% 95% 97%0871 South 20 Plumosa 711 0 647 640 634 630 633 91% 90% 89% 89% 89%0791 South 19 Poinciana 685 0 570 580 580 580 580 83% 85% 85% 85% 85%0781 South 17 Rolling Green 1,109 39 875 889 903 913 935 79% 80% 81% 82% 84%0341 North 8 Roosevelt 801 20 422 417 434 448 437 53% 52% 54% 56% 55%1321 Glades 23 Rosenwald 328 0 257 263 276 272 270 78% 80% 84% 83% 82%2741 Central 10 Royal Palm Beach 846 0 601 583 581 594 613 71% 69% 69% 70% 72%0881 South 20 S.D. Spady 697 99 672 672 672 672 672 96% 96% 96% 96% 96%1961 South 21 Sandpiper Shores 1,064 20 953 975 999 1,026 1,041 90% 92% 94% 96% 98%1711 Central 9 Seminole Trails 1,066 81 808 794 771 761 741 76% 74% 72% 71% 70%


235



REGION



Capacity* Oct 2015

PreK Enrl.

2431 South 14 South Grade 715 20 763 784 789 780 784 107% 110% 110% 109% 110%0572 Central 14 South Olive 637 0 610 595 586 581 602 96% 93% 92% 91% 95%0771 South 17 Starlight Cove 1,086 61 891 861 849 830 822 82% 79% 78% 76% 76%2691 South 21 Sunrise Park 972 36 829 825 798 766 755 85% 85% 82% 79% 78%0281 South 19 Sunset Palms 1,024 1 1,111 1,100 1,109 1,117 1,130 108% 107% 108% 109% 110%0131 North 5 The Conservatory School 774 36 742 769 770 785 786 96% 99% 99% 101% 102%2011 North 3 Timber Trace 1,013 0 861 876 864 848 853 85% 86% 85% 84% 84%0361 Central 8 U.B. Kinsey/Palmview 700 20 644 667 655 657 684 92% 95% 94% 94% 98%1661 South 21 Verde 926 0 1,002 1,034 1,061 1,090 1,100 108% 112% 115% 118% 119%2811 South 20 Village Academy (K-5) 444 200 585 578 571 564 558 132% 130% 129% 127% 126%0191 North 5 Washington 484 32 355 344 361 377 375 73% 71% 75% 78% 77%0031 South 21 Waters Edge 818 1 865 891 919 943 978 106% 109% 112% 115% 120%1671 Central 16 Wellington 1,022 78 841 873 923 952 977 82% 85% 90% 93% 96%0481 Central 11 West Gate 734 39 784 794 798 800 792 107% 108% 109% 109% 108%1401 North 5 West Riviera 729 58 761 746 736 724 742 104% 102% 101% 99% 102%0351 Central 8 Westward 890 18 552 544 537 526 537 62% 61% 60% 59% 60%1781 South 21 Whispering Pines 932 0 897 933 945 974 982 96% 100% 101% 105% 105%1391 Central 12 Wynnebrook 861 20 881 895 921 926 905 102% 104% 107% 108% 105%

95,669 3,243 80,099 80,397 80,656 80,946 81,625

*** Does not include relocatable capacity† Estimated FISH Capacity based on anticipated additional capacity for SY2016-17

** Projections include October 2015 PreK enrollment* Florida Inventory of School Houses (FISH) - Class Size Reduction - Capacity

ELEMENTARY SCHOOL TOTALS


236


2511 North 8 Bak MSOA 1,406 0 1,380 1,380 1,380 1,380 1,380 98% 98% 98% 98% 98%1981 North 8 Bear Lakes 1,432 0 740 742 741 762 782 52% 52% 52% 53% 55%1491 South 21 Boca Raton 1,417 0 1,564 1,606 1,654 1,689 1,712 110% 113% 117% 119% 121%2041 South 20 Carver 1,534 0 850 856 845 860 865 55% 56% 55% 56% 56%1821 South 17 Christa McAuliffe 1,311 0 1,144 1,113 1,103 1,114 1,144 87% 85% 84% 85% 87%1581 South 19 Congress 1,432 0 919 872 855 840 868 64% 61% 60% 59% 61%0541 Central 11 Conniston 1,176 0 1,209 1,221 1,224 1,247 1,252 103% 104% 104% 106% 106%1691 Central 10 Crestwood 1,653 0 824 778 782 788 810 50% 47% 47% 48% 49%2711 South 21 Don Estridge 1,254 0 1,285 1,285 1,285 1,285 1,285 102% 102% 102% 102% 102%2461 South 21 Eagles Landing 1,286 0 1,398 1,403 1,412 1,450 1,473 109% 109% 110% 113% 115%3371 Central 15 Emerald Cove 1,409 0 1,202 1,155 1,119 1,129 1,142 85% 82% 79% 80% 81%0121 North 5 H.L. Watkins 1,252 0 967 971 974 990 1,014 77% 78% 78% 79% 81%2621 North 1 Independence 1,503 0 1,376 1,384 1,369 1,342 1,365 92% 92% 91% 89% 91%0201 North 5 J.F. Kennedy 1,504 0 791 798 774 787 773 53% 53% 51% 52% 51%2701 Central 9 Jeaga 1,245 0 987 947 908 931 946 79% 76% 73% 75% 76%1731 North 1 Jupiter 1,728 0 1,246 1,257 1,255 1,284 1,306 72% 73% 73% 74% 76%1232 Glades 23 Lake Shore 1,438 0 674 648 618 635 656 47% 45% 43% 44% 46%2131 Central 14 Lake Worth 1,422 0 978 991 963 978 961 69% 70% 68% 69% 68%0761 South 17 Lantana 1,009 0 769 730 720 712 736 76% 72% 71% 71% 73%0021 Central 15 LC Swain 1,459 0 1,143 1,112 1,108 1,118 1,121 78% 76% 76% 77% 77%1751 South 21 Loggers Run 1,045 0 1,092 1,099 1,095 1,123 1,141 104% 105% 105% 107% 109%2601 South 19 Odyssey 1,490 0 685 655 651 669 685 46% 44% 44% 45% 46%2151 Central 15 Okeeheelee 1,614 0 1,455 1,459 1,420 1,429 1,448 90% 90% 88% 89% 90%1991 South 21 Omni 1,396 0 1,416 1,391 1,383 1,390 1,402 101% 100% 99% 100% 100%2821 North 10 Osceola Creek 1,075 0 690 706 710 708 716 64% 66% 66% 66% 67%0611 Central 14 Palm Springs 1,704 0 1,496 1,461 1,417 1,433 1,434 88% 86% 83% 84% 84%2611 Central 16 Polo Park 1,451 0 887 837 831 838 875 61% 58% 57% 58% 60%0311 Central 8 Roosevelt 1,553 0 939 903 860 880 910 60% 58% 55% 57% 59%2781 Central 17 Tradewinds 1,245 0 1,010 961 916 889 920 81% 77% 74% 71% 74%2811 South 20 Village 6-8 325 0 178 180 179 177 175 55% 55% 55% 54% 54%1971 North 3 Watson B. Duncan 1,369 0 1,306 1,311 1,307 1,321 1,307 95% 96% 95% 96% 95%1701 Central 16 Wellington Landings 1,610 0 1,160 1,197 1,212 1,257 1,273 72% 74% 75% 78% 79%2451 North 10 Western Pines 1,054 0 1,063 1,071 1,079 1,096 1,108 101% 102% 102% 104% 105%1921 South 18 Woodlands 1,411 0 1,092 1,095 1,097 1,105 1,122 77% 78% 78% 78% 80%

46,212 0 35,915 35,575 35,246 35,636 36,107

** Does not include relocatable capacityNote: There are no pre-kindergarten students in middle schools

PROJECTED ENROLLMENT PROJECTED FISH UTILIZATION**

MIDDLE SCHOOL TOTALS

* Florida Inventory of School Houses (FISH) - Class Size Reduction - Capacity

SCHOOL #(MSID) CSA MIDDLE SCHOOL FISH

Capacity* Oct 2015

PreK Enrl.REGION


237


0862 South 20 Atlantic 2,444 11 2,358 2,401 2,410 2,434 2,475 96% 98% 99% 100% 101%0395 Central 11 A.W. Dreyfoos SOA 1,218 0 1,419 1,430 1,430 1,430 1,430 117% 117% 117% 117% 117%0961 South 21 Boca Raton 2,928 0 3,393 3,446 3,514 3,565 3,623 116% 118% 120% 122% 124%2361 South 17 Boynton Beach 2,197 9 1,896 1,938 1,958 1,976 1,998 86% 88% 89% 90% 91%0581 Central 14 Forest Hill 1,837 0 2,385 2,465 2,543 2,657 2,755 130% 134% 138% 145% 150%2301 Glades 23 Glades Central 1,572 0 939 925 959 988 1,014 60% 59% 61% 63% 65%1361 Central 15 John I. Leonard † 3,053 17 3,549 3,630 3,717 3,810 3,886 116% 119% 122% 125% 127%0081 North 1 Jupiter 2,765 0 2,904 2,883 2,905 2,920 2,942 105% 104% 105% 106% 106%0691 Central 14 Lake Worth 2,837 8 2,639 2,745 2,782 2,854 2,923 93% 97% 98% 101% 103%2181 South 21 Olympic Heights 2,271 15 2,049 2,077 2,106 2,146 2,190 90% 91% 93% 94% 96%1771 Glades 23 Pahokee Middle-Senior 1,950 12 805 794 814 829 853 41% 41% 42% 43% 44%2631 Central 15 Palm Beach Central 2,754 0 3,011 3,046 3,084 3,063 3,118 109% 111% 112% 111% 113%1371 North 3 Palm Beach Gardens 2,852 0 2,676 2,705 2,729 2,770 2,829 94% 95% 96% 97% 99%1851 North 8 Palm Beach Lakes 2,750 9 2,202 2,267 2,334 2,417 2,527 80% 82% 85% 88% 92%2001 South 17 Park Vista 3,150 0 3,077 3,102 3,133 3,166 3,219 98% 98% 99% 101% 102%2331 Central 10 Royal Palm Beach 2,194 0 2,272 2,290 2,312 2,334 2,353 104% 104% 105% 106% 107%1611 South 17 Santaluces 2,322 16 2,357 2,338 2,322 2,350 2,385 102% 101% 100% 101% 103%3861 North 10 Seminole Ridge 2,463 0 2,278 2,245 2,242 2,268 2,296 92% 91% 91% 92% 93%1681 South 21 Spanish River 2,259 22 2,345 2,382 2,399 2,398 2,409 104% 105% 106% 106% 107%0151 North 5 Suncoast 1,733 0 1,530 1,530 1,530 1,530 1,530 88% 88% 88% 88% 88%2811 South 20 Village 9-12 434 0 125 122 113 104 96 29% 28% 26% 24% 22%2191 Central 16 Wellington 2,297 0 2,608 2,632 2,656 2,681 2,716 114% 115% 116% 117% 118%3251 South 21 West Boca 2,315 0 1,987 2,003 2,050 2,037 2,031 86% 87% 89% 88% 88%2201 North 3 William T. Dwyer 2,456 10 2,098 2,127 2,149 2,170 2,208 85% 87% 88% 88% 90%

55,051 129 52,902 53,523 54,191 54,897 55,806

*** Does not include relocatable capacity† Estimated FISH Capacity based on anticipated additional capacity for SY2016-17

PROJECTED ENROLLMENT WITH PREK** PROJECTED UTILIZATION WITH PREK***

HIGH SCHOOL FISH Capacity*

Oct 2015 PreK Enrl.REGION

** Projections include October 2015 PreK enrollment

HIGH SCHOOL TOTALS

SCHOOL # (MSID) CSA

* Florida Inventory of School Houses (FISH) - Class Size Reduction - Capacity


238

FY 2017 PERSONNEL RESOURCE ALLOCATION FORMULASELEMENTARY SCHOOLS

POSITION ALLOCATION COMMENTS

Principal 1 per school 12 months

Assistant Principal 1 -1,199 students = 1.0 assistant principal1,200 - up students = 2.0 assistant principals

206 duty days

Regular Teachers K-3 Regular Teachers 4-5

1 teacher per 18 students 1 teacher per 22 students

(roundup based on F/R Lunch %; .50, .45, .35, or .25)(roundup based on F/R Lunch %; .25, or .01)

196 duty days

SAI Teacher 1 per school 196 duty days

Art, Music and Phys. Education Teacher

1 - 598 = 3.0 teachers599 – 773 = 3.5 teachers774 – 890 = 4.0 teachers

891 – 1,010 = 4.5 teachers1,011 – 1,130 = 5.0 teachers1,131 – 1,250 = 5.5 teachers1,251 – 1,370 = 6.0 teachers1,371 – 1,490 = 6.5 teachers1,491 – 9,999 = 7.0 teachers

196 duty days

Guidance Counselors 1 per school 196 duty days

Media Specialist 1 per school 196 duty days

School Secretary 1 per school 12 months

School Treasurer 1 per school 206 duty days

Data Processor 1 per school 216 duty days

Attendance Clerk 501 – up students = 1.0 attendance clerk 182 duty days 6 hours per day

School Secretarial Clerks 1,001 - 1,250 students = 1 school secretary clerk 1,251 - up students = 2 school secretary clerks

206 duty days

Media Clerks 751 - up students = 1.0 media clerk 190 duty days

Custodians, including Custodial Foreperson

Formulas as developed 12 months

Instructional Technical Support Assistant

1 per school 206 duty days


239

FY 2017 PERSONNEL RESOURCE ALLOCATION FORMULASMIDDLE SCHOOLS



Assistant Principal 1 - 650 students = 1.0 assistant principal651 - 1,199 students = 2.0 assistant principals1,200 - up students = 3.0 assistant principals*

Up to 2 units @ 216 duty days - the third unit @ 206 duty days

Regular Teachers 1 teacher per 22.25 21.35 students(roundup based on F/R %; .75 .50 or .01)

196 duty days

Guidance Counselors 1 - 650 students = 1.0 counselor651 - 1,300 students = 2.0 counselors1,301 - up students = 3.0 counselors

196 duty days

Media Specialist 1 per school 196 duty days


School Treasurer 1 per school 226 duty days

Data Processors 1 - 1,750 students = 1.0 data processor1,751 - up students = 2.0 data processors 216 duty days

Attendance Clerk 1 per school 182 duty days6 hours per day

School Secretarial Clerks 1 - 500 students = 1 school secretary clerk501 - 750 students = 2 school secretary clerks

751 - 1,250 students = 3 school secretary clerks1,251 - 1,750 students = 4 school secretary clerks1,751 - 2,250 students = 5 school secretary clerks

206 duty days

Media Clerks 751 - 1,750 students = 1.0 media clerk1,751 - up students = 2.0 media clerks

190 duty days

Custodians, including Custodial Foreperson

Formulas as developed 12 months

School Police Officer 1 per school 216 duty days

Secondary Tech Supp Tech 1 per school 216 duty days

Extra Periods – CSR 1 per 88 students(traded off for CSR teacher units @ 5:1 as needed)

In School Suspension 180 substitute days

*Middle schools with less than 1,200 students, but a high percentage (>60% for FY16) of students receiving Free or Reduced Lunch may also earn the third assistant principal position. Free/reduced lunch enrollment is based on December 2015 Title I date certain data.


240

FY 2017 PERSONNEL RESOURCE ALLOCATION FORMULASHIGH SCHOOLS



Assistant Principal 1 - 1,000 students = 2 assistant principals1,001 - 1,800 students = 3 assistant principals1,801 - 2,600 students = 4 assistant principals2,601 - 3,400 students = 5 assistant principals

3,401 - up students = 6 assistant principals

Three units @ 226 duty days - the additional units @ 206 duty days

Regular Teachers 1 teacher per 25 students(roundup based on F/R %; .75 .50 or .01)

196 duty days

Guidance Counselors 1 - 555 students = 1.0 counselor556 - 925 students = 2.0 counselors926 -1,295 students = 3.0 counselors

1,296 - 1,665 students = 4.0 counselors1,666 - 2,035 students = 5.0 counselors

2,036 – up students = 6.0 counselors

196 duty days

Media Specialist 1 - 1,000 students = 1.0 media specialist1,001 - up students = 2.0 media specialists

196 duty days


School Treasurer 1 per school 12 months

Data Processors 1 - 1,750 students = 1.0 data processor1,751 - 3,250 students = 2.0 data processors3,251 - 4,750 students = 3.0 data processors

1 unit @ 12 mos.Additional units at 206 duty days

School Secretarial Clerks 1 - 1,306 students = 1 school secretary clerks1,307 – 1,469 students = 2 school secretary clerks1,470 – 1,632 students = 3 school secretary clerks1,633 - 1,958 students = 4 school secretary clerks1,959 - 2,284 students = 5 school secretary clerks2,285 - 2,610 students = 6 school secretary clerks2,611 - 2,936 students = 7 school secretary clerks2,937 - 3,262 students = 8 school secretary clerks3,263 - 3,588 students = 9 school secretary clerks3,589 - 3,914 students = 10 school secretary clerks3,915 - 4,240 students = 11school secretary clerks

216 duty days

Media Clerks 751 – up students = 1.0 media clerk 190 duty days

Custodians & Forepersons Formulas as developed 12 months

School Police Officer 1 per school 216 duty daysSecondary Tech Supp Tech 1 per school 216 duty days

Ext Periods – Credit Recovery 7 per school (excluding 8th period day schools)

In School Suspension 180 substitute days


241

FY 2017 NON-SALARY ALLOCATION FORMULA

ELEMENTARY SCHOOLS

Regular Allocation $15.00 per student 1

New Kindergarten Units $1,360 per unit

Custodial Supplies $6.00 per student

Postage $0.10 per student

First Aid Supplies $0.00 per student2

Fine Arts Art, $1.50 per student; Music, $.75 per student; P.E., $.75 per student

MIDDLE SCHOOLS


Science $1,500 per school

Music $1,350 per school




Intramural Supplies $0.50 per student

Security for School Activities $1,000 per school

HIGH SCHOOLS


Science $3,000 per school

Music $1,825 per school




Security for School Activities $6,000 per school1 Applies to all schools. Of this amount, at least $5.00 per pupil must be expended from 5100 functions

(5101, 5102, 5103), account 551100.2 To be provided by the Health District.

FY 2017 VOCATIONAL TEACHER NON-SALARY ALLOCATION FORMULA

FUNC/PROG VOCATIONAL PROGRAM AREA

ALLOCATION

5310/0000 (high)5102/3078 (middle)

Vocational Grades 6-12 $80 per student FTE


242

FY 2017 ESE Allocation Formulas

� Speech Language Pathologists (SLP) – function 5205o Allocation is determined by the number of speech-language students, and

scope of services required. All itinerant SLP units, including ESE preK SLP’s, are centralized in the Exceptional Student Education (ESE) Department budget and assigned to schools as needed.

o Profound� Teacher .4 for K-5 � Teacher .2 for 6-12

o Moderate� Teacher .2 .1 for K-12

o PreK� Program A 1.0� Programs B and I .4� Programs C, D, F, G, and Y .3 � Program E .2 .1

� Deaf & Hard of Hearing (DHH) – function 5206o Teacher 8:1

� Autism Spectrum Disorder (ASD) – function 5220o Moderate

� Teacher 12:1� Classroom Paraprofessional: 1 per teacher

o Profound� Teacher 9:1� Classroom Paraprofessional: 1 per teacher

� Varying Exceptionalities (VE) – function 5221o Elementary K-3 18:1o Elementary 4-6 22:1o Middle 6-8 22:1o High School 9-12 25:1

� Language Learning Disabled (LLD) – function 5221o Teacher 10:1

� Emotional/Behavior Disabled (EBD) – function 5223o Teacher 9:1o Classroom Paraprofessional: 1 per teacher


243

FY 2016 ESE Allocation Formulas

� Intellectually Disabled (InD) – function 5224o Moderate

� Teacher 12:1� Classroom Paraprofessional: 1 per 2 teachers

o Profound� Teacher 6:1� Classroom Paraprofessional: 1 per teacher

� ESE Pre-K – function 5225o Teacher allocations vary by services required.o Classroom Paraprofessional: 1 per teachero Early Childhood Professional (ECP): 1 per 2 Pre-K “B” Model teacher (“B”

model: pre-academic support program)

� ESE Contact – function 6303o Elementary 1-10 ESE teachers 0.5 contact

greater than 10 ESE teachers 1.0 contacto Secondary 1.0 contact

� Behavior Intervention Asst. (BIA) / Crisis Intervention Tch. (CIT) – function 6312o 15 - 24 EBD students = 1 BIAo 25 EBD students or greater = 1 CIT (replaces BIA)

� Interpreter and Paraprofessional IDEA positions allocated to specific students:o If the student to whom the position is assigned moves to another school or

leaves the district, the position moves to the other school or is removed.Personnel in the position may either move with the student or be re-assigned to another vacant, budgeted position. They may not remain in the frozen position. Contact Recruitment and Retention for assistance with placement, if needed.

� Supply Funds - $200 per teacher

� Adjustments to allocations will be made based on the 11 day count. Any trade off requests must be approved by the ESE department.


244

FY 2017 ESOL Allocation Formulas

FY 2017Ratio Range Allocation

Elementary

ESOL LY (including Dual Lang LY) 60:1Dual Language Resource Teacher >114 1.0

Middle

ESOL LY 40:1

High

ESOL LY 40:1

All LevelsESOL Teacher calculation roundup @.50

Secondary Int’l Spanish AcademiesESOL Dual Language Resource Teacher 175:1

� ESOL Coordinators o 150 LY & LF students earns 1 coordinator

� CLFo 1st unit 15 LY students/same languageo 2nd unit 100 LY students/same languageo >14 LY students/same language; max of 1 unit per language

� Bilingual Guidance Counselorso Elementary 145 LY students earns 1 counseloro Secondary 100 LY students earns 1 counselor

245 LY students earns 2 counselors

� Supply fundso $150 per teacher

*ESOL Dual Language teacher are allocated using regular teacher allocation formulas and include all students in the program, not just LY students.


245

BackgroundFor the 1999-2000 school year, funding for custodial staff was based on a calculation determined by ServiceMaster. Given ServiceMaster’s departure from the district, it was necessary to develop the district’s own custodial allocation formula. A committee of school principals, maintenance, and budget staff originally developed a new allocation formula for FY 2001. This committee was reconvened to address concerns and refine the formula for FY 2002. No changes have been made to the formula as of FY 2017. The following allocation formula reflects the committee’s best effort to distribute equitably to all schools existing resources, recognizing existing resources are not adequate.

Allocation FormulaCustodians will be funded based on the following factors:

1. Student Factor 1 custodian for every 225 students.Special Education Schools - 1 custodian for every 75 students.

2. Area Factor All Schools - 1 custodian for every 27,150 square feet. Please note that funded square footage is adjusted to include portables.

Fundable Square FootageThe State’s Florida Inventory of School Houses (FISH) report serves as the data source for facility square footage information. A calculation has been done to arrive at a funded square footage for each school as follows. The bathroom square footage included within the FISH report total building square footage has been isolated and added to the total square footage an additional two (2) times. Therefore, bathroom square footage is counted three (3) times in the calculation of total funded building square footage. Portables with restrooms have been weighted as well. Patios, storage rooms, mechanical rooms, electrical rooms and greenhouses are excluded from the total square footage of the building. 100% of the square footage for covered walkways has been added back into the total funded building square feet. Portable square footage has been calculated at 1,500 square feet per portable. Portables vary in size, but the average portable is approximately 900 square feet. By crediting each school with 1,500 square feet per portable, the formula is recognizing the additional work associated with portables (i.e., travel between units, navigating stairs with equipment, etc.).

A. Cleaning Custodians Needed

The Area Factor constitutes 75% of the equation and the Student Factor represents the other 25%. Multiply the two (2) factors by the aforementioned percentages and add the products. Round to the nearest half position. This includes the custodial foreperson.


246

B. Day TimeCustodians

Elementary and Middle1.0 position (all schools)

High1.5 positions

Special Education1.0 position

Career Academy1.0 position

C. Stadium/UniqueCustodians

High schools with a football stadium will receive .50 custodian to assist with the cleaning of that facility. A.W. Dreyfoos receives two (2) custodian positions for unique requirements associated with their performing arts program.

D. Glades Area Schools/UniqueCustodians

The twelve (12) schools located in the Glades Area receive one additional custodian beyond the regular formula to assist with the additional cleaning requirements associated with Glades muck and burning of sugar cane in the area.

E. Adult Education Centers

School facilities which have an Adult Education Center will receive a custodial allocation based on the size of the adult education center/community school budget.

Custodial Allocations are as follow:

Total Budget up to $500,000: 0.50 position

Total Budget $500,000 to $1,000,000: 1.00 position

Total Budget over $1,000,000: 1.50 positions

This allocation will be based on applying the formula to the best available data. Student enrollment will be based on projections. The FISH report will serve as the data sources for building square footage. Once all of the data is input into the staffing model, a number of custodians needed (rounded to the nearest half position) will be established for each school. Schools will receive a custodial allocation based on the number of positions determined by the formula.

Schools may request budget trade-offs, redirecting existing resources, to add additional custodial units. Allocated custodial positions cannot be traded off for other items.


247

Positions by Function - All FundsThree Year History and Comparison

FY 2015 FY 2016 FY 2017 Incr/(Decr)

Function DescriptionAmended

FTEAdopted

FTEAmended

FTEAdopted

FTEAmended FY 2016 to

Adopted FY 2017Instruction5101 Basic K-3 2,704.6 2,624.6 2,633.6 2,655.8 22.25102 Basic 4-8 2,915.8 2,818.6 2,830.4 2,927.7 97.35103 Basic 9-12 2,187.0 2,184.5 2,173.5 2,205.9 32.45108 Jr. ROTC 31.0 32.5 36.0 36.5 0.55114 Fine Arts-Art 111.0 109.0 111.0 110.5 (0.5)5117 Fine Arts-Music 115.0 113.5 115.0 118.0 3.05118 Fine Arts-PE 130.5 130.5 133.0 128.5 (4.5)5130 ESOL 644.0 651.0 679.0 698.0 19.05150 General K-12 Classroom 465.8 494.3 495.9 542.3 46.35205 Speech/Language 376.9 345.4 366.8 369.8 3.05206 Hearing Impaired 28.0 29.0 30.0 93.8 63.85207 Vision 9.0 9.0 9.0 12.0 3.05213 Gifted 403.4 389.0 396.0 284.0 (112.0)5220 Low Incidence 391.4 406.6 434.6 437.4 2.85221 Varying Exceptionalities 734.1 748.6 767.1 758.9 (8.3)5223 Emotional/Behavior Disabled 177.5 178.0 178.8 169.1 (9.6)5224 Intellectually Disabled 227.9 233.4 237.0 225.8 (11.3)5225 Pre-K ESE 289.0 316.3 317.5 331.3 13.85226 Pre-K ESE Speech 0.0 6.5 6.5 6.5 0.05250 ESE-IDEA grant 584.3 567.7 611.1 549.1 (62.0)5310 Vocational 6-12 230.0 223.0 223.0 231.0 8.05340 Continuing Workforce Education 1.0 1.0 1.0 1.0 0.05410 Adult Education 60.2 63.2 63.4 63.9 0.55510 Pre-Kindergarten 234.8 240.0 239.1 264.9 25.85511 Pre-K Admin 19.5 19.6 20.6 21.6 1.05930 Community School-Fee Supp 0.0 0.0 0.0 0.0 0.05940 Non-Public School Support 0.0 0.0 0.0 0.0 0.0Total Instruction 13,071.6 12,934.8 13,108.9 13,243.1 134.2

Instructional Support Services6112 Attendance and Social Work 109.1 112.3 112.9 114.3 1.46122 Guidance Counselors 346.5 349.5 353.0 355.5 2.56123 ESOL Guidance Counselors 70.0 68.0 71.0 73.0 2.06132 Health Services 19.5 19.0 4.0 4.0 0.06142 Psychological Services 113.7 125.2 125.2 125.2 0.06152 Parental Involvement 27.3 30.6 24.9 31.4 6.56192 Other Pupil Personnel Services 71.0 58.0 57.0 58.0 1.06202 Instructional Media Services 290.1 291.8 289.4 293.8 4.46302 Curriculum Development 167.1 161.1 163.6 138.5 (25.1)6303 ESE Contacts 259.5 258.4 256.9 258.1 1.36304 ESOL Contacts 139.0 137.0 139.0 120.0 (19.0)


248

Positions by Function - All FundsThree Year History and Comparison

FY 2015 FY 2016 FY 2017 Incr/(Decr)

Function DescriptionAmended

FTEAdopted

FTEAmended

FTEAdopted

FTEAmended FY 2016 to

Adopted FY 2017Instructional Support Services Continued6305 Alternative Ed Contact/Support 23.0 22.0 19.0 18.0 (1.0)6312 Crisis Intervention 106.0 105.5 112.0 111.9 (0.1)6402 Instructional Staff Training 392.5 368.5 365.0 319.1 (45.9)6501 Instruction Related Technology 128.0 128.0 127.0 129.0 2.0Total Instructional Support Services 2,262.2 2,234.9 2,219.9 2,149.8 (70.1)

Central Support Services7410 Facility Acq & Construction 31.5 32.0 28.0 12.0 (16.0)7510 Fiscal Services 75.3 76.3 79.3 79.3 0.07601 SFS Admin 13.0 13.0 13.0 13.0 0.07602 SFS Operations 1,020.7 1,037.1 1,109.9 1,108.7 (1.3)7712 Plan/Res/Devel/Evaluation 35.0 32.0 34.0 32.0 (2.0)7722 Public Information 19.0 16.0 14.0 14.0 0.07731 Personnel Services 85.3 83.3 83.3 83.7 0.47762 Internal Services 45.5 44.5 44.5 44.5 0.07792 Other Central Services 11.8 11.7 14.7 11.4 (3.3)7802 Student Transportation 1,057.8 1,095.8 1,137.8 1,135.8 (2.0)7902 Operation Of Plant 1,300.5 1,301.5 1,305.0 1,297.5 (7.5)7903 Utilities 4.0 4.0 4.0 5.0 1.07922 Security 235.0 228.0 229.0 232.0 3.08102 Maintenance 592.1 583.8 584.8 600.4 15.68201 Administrative Technology Serv 70.9 66.9 66.0 67.0 1.0Total Central Support Services 4,597.3 4,625.8 4,747.3 4,736.3 (11.0)

Administrative Support Services7101 Board Members 7.0 7.0 7.0 7.0 0.07115 Board Support 46.0 50.0 47.0 48.0 1.07210 General Administration 51.3 55.0 59.0 59.0 0.07310 School Administration 1,378.5 1,373.5 1,377.5 1,390.4 12.9Total Administrative Support Services 1,482.8 1,485.5 1,490.5 1,504.4 13.9

Community Services9110 Community Services 251.8 251.6 255.8 257.6 1.8Total Community Services 251.8 251.6 255.8 257.6 1.8

Grand Totals 21,665.7 21,532.6 21,822.4 21,891.2 68.8


249


250

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� The Board Office provides administrative assistance to all seven Board members. � The purpose of the Office of Inspector General (OIG) is to assist the School Board and the Superintendent

in effective discharge of their responsibilities. � The Office of General Counsel (OGC) primary responsibilities are to provide legal counsel and guidance to

the Board, Chief Executive Officers, Divisions, Departments, and School Centers. � The Office of Superintendent and Staff provides leadership and direction to ensure implementation of

programs and services to support schools, community, and District staff in improving student achievement.

2!�!"+8� $�3 �&*��E-!�6!6 �&H��E-!�6!6 �&1��E-!�6!6 �&/��$3�! Salary 4,355,645$ 4,334,087$ 4,728,180$ 4,857,889$ Temp Salary 502 1,109 13,361 - �� +8��+8+"4!6 4,356,147 4,335,197 4,741,542 4,857,889 Benefits 1,218,097 1,272,331 1,379,703 1,298,802

�� +8��!"6��!8 5,574,244 5,607,527 6,121,245 6,156,691 Purchased Services 409,190 825,905 758,379 803,507 Energy Services 7,164 6,707 3,403 7,700 Materials & Supplies 52,490 49,558 43,416 53,562 Capital Outlay 896 963 735 4,047 Other Expenses 117,094 137,847 136,187 159,215

�� +8�� :!"��E-!�6!6 586,834 1,020,980 942,120 1,028,031

�� 6,161,077$ 6,628,507$ 7,063,364$ 7,184,722$

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� The Deputy Superintendent/Chief of Schools assists the Superintendent in all activities designated by the Superintendent.�

� The Department of Compliance and Special Projects provides oversight and coordination for educational functions and program management for the Academic Division.�

� The Department of Federal and State Programs is responsible for the effective implementation of programs under the Elementary and Secondary Education Act (ESEA) through Titles I, A and C, and Title II, both academically and fiscally, as well as securing competitive discretionary grant resources.�

� The general purpose of the Migrant Education Program is to ensure that migrant children fully benefit from the same free public education provided to other children.�

�2!�!"+8� $�3 �&*��E-!�6!6 �&H��E-!�6!6 �&1��E-!�6!6 �&/��$3�! Salary 259,920$ 332,384$ 579,601$ 596,483$ Temp Salary - - 1,062 - �� +8��+8+"4!6 259,920 332,384 580,663 596,483 Benefits 65,149 81,123 166,780 149,240

�� +8��!"6��!8 325,069 413,507 747,442 745,723 Purchased Services - 55,897 330,876 36,903 Energy Services - - - - Materials & Supplies 3,202 3,320 4,248 5,388 Capital Outlay - - 5,220 2,540 Other Expenses - 458 10,276 10,860

�� +8�� :!"��E-!�6!6 3,202 59,675 350,621 55,691

�� 328,271$ 473,182$ 1,098,063$ 801,414$

� +,,4��? ��@ 4.1 4.1 6.0 6.0

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� The regional offices are responsible for ensuring the region’s schools meet the District goals, objectives, and comply with District policies and procedures.

� Regional Offices provide operational support for schools in the areas of policy/procedure understanding, transportation, budget, staffing, scheduling, payroll management, parent and community concerns/outreach, student assignments/reassignments, summer program implementation, student and staff discipline, and truancy.

2!�!"+8� $�3 �&*��E-!�6!6 �&H��E-!�6!6 �&1��E-!�6!6 �&/��$3�! Salary 2,345,736$ 2,324,895$ 2,305,242$ 1,727,174$ Temp Salary 310 2,386 5,497 - �� +8��+8+"4!6 2,346,046 2,327,282 2,310,739 1,727,174 Benefits 667,263 659,984 660,618 481,407

�� +8��!"6��!8 3,013,309 2,987,266 2,971,357 2,208,581 Purchased Services 78,680 83,935 72,532 88,962 Energy Services 17,930 18,102 14,624 14,120 Materials & Supplies 45,555 49,702 41,200 59,606 Capital Outlay 8,128 2,172 2,923 1,045 Other Expenses 596 1,321 1,054 -

�� +8�� :!"��E-!�6!6 150,889 155,231 132,334 163,733

�� 3,164,198$ 3,142,497$ 3,103,691$ 2,372,314$

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253

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� The Division of Performance Accountability provides comprehensive and actionable information about students through a data-rich teaching and learning environment combined with standards-aligned assessments and school support practices to raise student achievement.�

� The Department of Assessment is responsible for the administration of all District-wide state and local assessments, as well as state and federal school accountability systems, state school improvement requirements, and district accreditation.�

� The Department of Research and Evaluation (DRE) provides research-based best practices, program evaluations, accountability documents, Educational data Warehouse reporting, Adhoc reporting, and student, school, and District performance results.

� The primary function of this department is to provide District staff and students with a technology-rich teaching and learning environment combined with best practices to raise student achievement.�

� Pursuant to F.S. § 1002.33 and Board Policy 2.57, the Department of Charter Schools supports quality charter schools by authorizing new charter schools through the application review process, compliance monitoring process, charter renewal process and contract negotiations including amendments.�

�2!�!"+8� $�3 �&*��E-!�6!6 �&H��E-!�6!6 �&1��E-!�6!6 �&/��$3�! Salary 2,996,549$ 3,040,507$ 3,285,689$ 3,470,395$ Temp Salary 92,086 138,884 12,883 105,833 �� +8��+8+"4!6 3,088,635 3,179,390 3,298,573 3,576,228 Benefits 854,196 877,290 932,772 989,855

�� +8��!"6��!8 3,942,832 4,056,681 4,231,345 4,566,083 Purchased Services 2,743,563 3,177,731 3,268,713 3,336,436 Energy Services 4,174 3,824 2,955 3,960 Materials & Supplies 33,714 44,152 21,481 47,987 Capital Outlay 66,927 219,192 60,287 41,315 Other Expenses 114,999 115,693 133,272 134,309

�� +8�� :!"��E-!�6!6 2,963,377 3,560,592 3,486,709 3,564,007

�� 6,906,209$ 7,617,273$ 7,718,053$ 8,130,090$

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� The Chief Academic Office ensures that quality academic programming polices, and initiatives are offered to all students to increase academic achievement, graduation rates and ensure students are college and career ready.�

� The Department of ESE includes programs for Students with Disabilities (SWD) and programs for gifted learners as well as student services under Section 504 of the Americans with Disabilities Act (ADA/504).�

� Per Florida law (Chapter 1002), the District offers a school year and summer Voluntary Prekindergarten (VPK) program in select schools as an intervention strategy to help improve kindergarten readiness.�

� The Department of Multicultural Education serves to meet the educational needs of a diverse student population of English Language Learners (ELLs) representing 14% of the total student population.�

� The K-12 Curriculum provides leadership and assistance toward achieving the District’s strategic plan goals of proficiency or above for all students in grades K-5 through support in Literacy, Social Studies, Learning Teams, and Community Education as a foundation for high school readiness, high school graduation rate, and post-secondary success.�

�2!�!"+8� $�3 �&*��E-!�6!6 �&H��E-!�6!6 �&1��E-!�6!6 �&/��$3�! Salary 16,985,177$ 16,009,948$ 15,746,132$ 14,808,889$ Temp Salary 936,013 853,427 536,307 358,595 �� +8��+8+"4!6 17,921,191 16,863,375 16,282,439 15,167,484 Benefits 5,164,352 4,868,629 4,825,950 4,399,570

�� +8��!"6��!8 23,085,543 21,732,004 21,108,390 19,567,054 Purchased Services 3,963,131 4,000,978 3,904,459 3,216,300 Energy Services 8,111 7,766 4,264 9,176 Materials & Supplies 2,438,423 595,588 497,048 339,023 Capital Outlay 224,743 7,575 87,797 39,211 Other Expenses 258,366 337,422 215,915 367,081 Reclassifications (314,235) (761,949)

�� +8�� :!"��E-!�6!6 6,578,539 4,187,378 4,709,484 3,970,791

�� 29,664,082$ 25,919,382$ 25,817,873$ 23,537,845$

Staffing (FTE) 284.6 267.2 259.4 228.0

% of General Fund 1.96% 1.69% 1.62% 1.34%

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255

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� The Division of Student Services/Equity & Access is committed to providing an environment for students that is safe, welcoming, encouraging, and conducive to learning which will raise the graduation rate for ALL students in Palm Beach County.

� Provide oversight of District afterschool fee-based, cost recovery programs and camps addressed in School Board Policy 8.131.

� The Department of Safe Schools offers a wide range of programs and initiatives that support the long term outcomes of the District.

� The Department of Choice & Career Options is committed to empowering and supporting students and their families in making informed, educational decisions leading to post-secondary education and career options in order to compete in today’s technology-driven, global society.

� The Juvenile Justice and Youth Services program component is designed to serve students who are assigned to a detention, commitment, or rehabilitation program (Day Treatment).

2!�!"+8� $�3 �&*��E-!�6!6 �&H��E-!�6!6 �&1��E-!�6!6 �&/��$3�! Salary 4,176,859$ 4,560,867$ 4,212,737$ 4,434,145$ Temp Salary 52,162 65,543 61,015 18,867 �� +8��+8+"4!6 4,229,021 4,626,410 4,273,752 4,453,012 Benefits 1,240,792 1,363,973 1,262,842 1,311,960

�� +8��!"6��!8 5,469,814 5,990,383 5,536,594 5,764,972 Purchased Services 3,760,449 4,233,446 2,920,510 2,901,394 Energy Services 1,156 685 184 2,100 Materials & Supplies 251,022 228,353 162,448 147,629 Capital Outlay 39,512 27,543 11,075 28,747 Other Expenses 109,568 12,258 84,138 54,118 Reclassifications (1,447,186)

�� +8�� :!"��E-!�6!6 4,161,707 3,055,099 3,178,354 3,133,988

�� 9,631,521$ 9,045,482$ 8,714,948$ 8,898,960$

Staffing (FTE) 69.0 77.0 67.5 70.5

% of General Fund 0.64% 0.59% 0.55% 0.51%

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256

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� The Division of Professional Growth oversee the Department of Leadership Development and Department of Professional Development.

� The Department of Leadership Development (Growth) offers a large array of programs tailored to meet the needs of individuals who are various career stages from aspiring leaders to current administrators.

� The Professional Development (Growth) Department is committed to working in unison with all departments and schools to provide, promote, and monitor high quality professional learning that supports improved job performance for all employees.

2!�!"+8� $�3 �&*��E-!�6!6 �&H��E-!�6!6 �&1��E-!�6!6 �&/��$3�! Salary 962,328$ 911,097$ 906,669$ 857,687$ Temp Salary 3,375 2,815 (1,408) 5,491 �� +8��+8+"4!6 965,704 913,912 905,260 863,178 Benefits 245,638 228,100 217,771 170,888

�� +8��!"6��!8 1,211,342 1,142,012 1,123,032 1,034,066 Purchased Services 334,186 321,452 333,412 373,240 Energy Services - - - - Materials & Supplies 21,386 22,727 7,581 57,662 Capital Outlay 6,350 5,684 6,513 4,963 Other Expenses 143 829 - 500

�� +8�� :!"��E-!�6!6 362,066 350,693 347,506 436,365

�� 1,573,407$ 1,492,705$ 1,470,538$ 1,470,431$

� +,,4��? ��@ 13.5 12.5 12.5 10.0

M��,�2!�!"+8� $�3 0.10% 0.10% 0.09% 0.08%

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� The Department of Communications and Engagement is charged with engaging all of the district's diverse communities and informing all target audiences about district policies, programs, services, successes, challenges and opportunities.�

� The Education Network (T.E.N) provides original and academic programming to the Community and School District including online and cable television access.�

�2!�!"+8� $�3 �&*��E-!�6!6 �&H��E-!�6!6 �&1��E-!�6!6 �&/��$3�! Salary 1,620,334$ 1,950,459$ 1,990,282$ 2,944,180$ Temp Salary 30,633 29,728 16,689 24,832 �� +8��+8+"4!6 1,650,967 1,980,187 2,006,971 2,969,012 Benefits 512,950 616,186 616,065 932,043

�� +8��!"6��!8 2,163,917 2,596,373 2,623,036 3,901,055 Purchased Services 79,117 208,514 117,162 280,593 Energy Services 7,852 5,526 2,478 7,100 Materials & Supplies 32,477 42,595 20,697 23,796 Capital Outlay 17,912 25,371 169,100 39,907 Other Expenses 32,402 51,730 33,657 41,897

�� +8�� :!"��E-!�6!6 169,760 333,736 343,093 393,292

�� 2,333,677$ 2,930,109$ 2,966,129$ 4,294,347$

� +,,4��? ��@ 36.0 39.0 39.0 54.0

M��,�2!�!"+8� $�3 0.15% 0.19% 0.19% 0.24%

�!"��$-48 14.13$ 17.73$ 17.77$ 25.47$ ��


258

�$#+��!6�$"%!6 �

� �:4!,��$#+��!6�$"%!6� � +.�"��!8+ 4��6�� !%"$4 #!� �+�3��! !� 4�� #-!�6+ 4��+�3��#-8�5!!��!"74%!6�

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� This organizational unit provides overall direction to and management of the District’s Human Resource Management Division.�

� The Department of Labor Relations is responsible for managing the District’s Labor Relations Program and insuring compliance with Chapter 447, Florida Statutes.�

� Responsible for recruiting, screening, and hiring of all highly qualified instructional, non-instructional, and administrative personnel, employee transfers, substitute teachers, temporary staff, summer school, and placement of excess personnel in vacancies based on adjusted allocations due to enrollment, boundaries, and budget revisions.�

� This department serves as the hub of District personnel transactions for 23,000 full and part-time employees, and former employees.�

�2!�!"+8� $�3 �&*��E-!�6!6 �&H��E-!�6!6 �&1��E-!�6!6 �&/��$3�! Salary 2,925,890$ 3,009,005$ 3,037,524$ 3,378,128$ Temp Salary 1,179 619 2,641 3,332 �� +8��+8+"4!6 2,927,069 3,009,624 3,040,165 3,381,460 Benefits 874,831 915,678 930,003 1,027,505

�� +8��!"6��!8 3,801,900 3,925,302 3,970,168 4,408,965 Purchased Services 220,712 230,013 297,959 232,919 Energy Services - - - - Materials & Supplies 29,314 28,455 18,873 35,507 Capital Outlay 6,700 1,705 505 450 Other Expenses 47,933 26,355 21,442 26,127

�� +8�� :!"��E-!�6!6 304,659 286,527 338,779 295,003

�� 4,106,558$ 4,211,830$ 4,308,947$ 4,703,968$

� +,,4��? ��@ 51.0 53.2 51.2 59.2

M��,�2!�!"+8� $�3 0.27% 0.27% 0.27% 0.27%

�!"��$-48 24.87$ 25.48$ 25.81$ 27.90$ ��


259

�3#4�46 "+ 4��

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� Chief Office of Administration oversees the Legislative Liaison department and the Office of Professional Standards.

� Legislative Liaison facilitates and provides a systematic two-way flow of communications between the school district and other legislative entities including local government (County and League of Cities), Florida Legislature, Florida State Board of Education, U.S. Congress and the Executive Branch.

� The Office of Professional Standards is committed to developing a high quality workforce, recognizing that the highest possible standard for all school district employees is essential to ensuring attainment of high standards for students.

2!�!"+8� $�3 �&*��E-!�6!6 �&H��E-!�6!6 �&1��E-!�6!6 �&/��$3�! Salary 1,214,474$ 1,369,032$ 1,559,350$ 1,641,005$ Temp Salary 2,283 294 5,129 2,951 �� +8��+8+"4!6 1,216,757 1,369,325 1,564,479 1,643,956 Benefits 319,174 363,066 421,301 415,422

�� +8��!"6��!8 1,535,931 1,732,391 1,985,779 2,059,378 Purchased Services 202,433 216,883 194,179 190,983 Energy Services 1,537 1,399 919 2,066 Materials & Supplies 11,242 8,682 6,224 14,688 Capital Outlay 4,736 4,581 6,653 10,750 Other Expenses 1,904 2,670 782 6,055

�� +8�� :!"��E-!�6!6 221,851 234,214 208,757 224,542

�� 1,757,782$ 1,966,605$ 2,194,536$ 2,283,920$

� +,,4��? ��@ 18.0 20.6 23.6 19.6

M��,�2!�!"+8� $�3 0.12% 0.13% 0.14% 0.13%

�!"��$-48 10.64$ 11.90$ 13.15$ 13.55$


260

�:4!,� 4�+�%4+8��,,4%!�J� 4�+�%4+8��+�+�!#!�

� �:4!,� 4�+�%4+8��,,4%!"� � �%%�$� 4�� $3�! �� "!+6$"5� � �46=�+�3��!�!,4 6� � �$"%:+64�� N�� $3!� ��!-�" 4��

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� The Chief Financial Office provides the supervision and coordination of business-related matters for the operating budget, capital budget, accounting, payroll, FTE reporting, and investment of District funds.

� Accounting Services is responsible for overseeing the financial operations of the District. � The Budget Department is responsible for preparing and monitoring the District’s annual budget. � The Treasury Department manages the capital budget, banking, investments, debt and credit card

services. � Risk and Benefits Management is responsible for the administration of a $190 million comprehensive

employee benefits and wellness program. � The Purchasing Department function is to purchase materials, supplies, equipment and services at the

lowest possible cost consistent with the quality needed for the operation of our schools and departments. � The Department of FTE & Student Reporting is responsible for the coordination and collection of student

and teacher data for FTE reporting that complies with Florida Statutes. 2!�!"+8� $�3 �&*��E-!�6!6 �&H��E-!�6!6 �&1��E-!�6!6 �&/��$3�! Salary 6,161,872$ 6,038,716$ 6,168,305$ 6,614,570$ Temp Salary 21,073 19,373 18,182 21,129 �� +8��+8+"4!6 6,182,945 6,058,089 6,186,486 6,635,699 Benefits 1,919,330 1,875,844 1,936,957 2,062,069

�� +8��!"6��!8 8,102,275 7,933,933 8,123,443 8,697,768 Purchased Services 750,632 662,936 1,228,274 75,755 Energy Services 73,513 52,048 30,100 52,844 Materials & Supplies 58,899 60,053 53,187 70,095 Capital Outlay 14,900 1,736 12,844 31,807 Other Expenses 1,304 44,889 122,707 428,461 Warehouse Offset (617,383) (575,492) (532,238)

�� +8�� :!"��E-!�6!6 281,866 246,170 914,873 658,962

�� 8,384,140$ 8,180,103$ 9,038,316$ 9,356,730$

� +,,4��? ��@ 122.3 119.3 121.3 120.3

M��,�2!�!"+8� $�3 0.55% 0.53% 0.57% 0.53%

�!"��$-48 50.77$ 49.49$ 54.14$ 55.51$


261

�:4!,� 4�+�%4+8��,,4%!�J��,�"#+ 4��!%:��8��5 �

� �:4!,��,�"#+ 4��,,4%!"� � �� !"-"46!��--84%+ 4��6�� ,"+6 "$% $"!��56��$--��+�3��!%$"4 5� � �!%:�4%+8��-!"+ 4��6�

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� The Division of Information Technology provides oversight and administration for District-wide technology services and its alignment with the mission and goals of the District including infrastructure, systems, enterprise applications, enterprise security, technology policies and procedures, and customer support for the School District of Palm Beach County.

� IT Enterprise Applications leads the District in providing excellent customer experience by delivering state of the art enterprise applications that support and inspire education, innovation and efficiency.

� The Infrastructure, Systems Support & Security Department provides the infrastructure, support, and security as the foundation for the technology required in today’s classrooms and administrative centers.

� IT Technical Operations stays continuously proactive by anticipating and servicing the computing needs of the School District of Palm Beach County.

2!�!"+8� $�3 �&*��E-!�6!6 �&H��E-!�6!6 �&1��E-!�6!6 �&/��$3�! Salary 3,070,489$ 3,125,054$ 3,044,745$ 3,067,315$ Temp Salary 32,073 36,277 32,846 36,747 �� +8��+8+"4!6 3,102,562 3,161,331 3,077,591 3,104,062 Benefits 910,737 925,121 908,971 948,763

�� +8��!"6��!8 4,013,299 4,086,451 3,986,562 4,052,825 Purchased Services 1,145,570 565,024 645,387 513,079 Energy Services 51 97 - - Materials & Supplies 51,048 36,482 34,670 32,974 Capital Outlay 14,961 1,377,592 5,500 5,608 Other Expenses 15,334 20 27,195 36,301

�� +8�� :!"��E-!�6!6 1,226,963 1,979,215 712,753 587,962

�� 5,240,262$ 6,065,667$ 4,699,315$ 4,640,787$

� +,,4��? ��@ 57.9 56.9 53.0 53.0

M��,�2!�!"+8� $�3 0.35% 0.40% 0.30% 0.26%

�!"��$-48 31.73$ 36.70$ 28.15$ 27.53$


262

�-!"+ 4��6�J��:4!,��-!"+ 4��,,4%!"

� �:4!,��-!"+ 4��,,4%!"� � �%:��8��84%!�� 47!"64 5�4��$64�!66��"+% 4%!� � �"+�6-�" + 4��!"74%!6�

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� The Chief Operating Officer provides overall supervision and coordination of District operating related matters.�

� The Palm Beach County School District Police Department is responsible for creating and maintaining a safe and nurturing learning environment for students and staff by building relationships as well as breaking down the barriers to learning while providing for the healthy development and safety of all students.

� The Office of Diversity in Business Practices (ODBP) is responsible for implementing and monitoring the District’s S/M/WBE Programs, certifying Minority, Woman owned and Small Business Enterprises, maintain a database of available vendors, Tract utilization of /M/WBE firms, develop /provide outreach opportunities for Small and Minority businesses, and is responsible for ensuring compliance with policy 6.143.

� Transportation Services is dedicated to the mission of partnering with schools, families, and communities to provide safe and efficient transportation in support of school programs and services.�

�2!�!"+8� $�3 �&*��E-!�6!6 �&H��E-!�6!6 �&1��E-!�6!6 �&/��$3�! Salary 27,415,628$ 29,305,724$ 31,822,081$ 33,383,842$ Temp Salary 4,828,126 5,439,532 6,847,235 3,211,201 �� +8��+8+"4!6 32,243,754 34,745,256 38,669,316 36,595,043 Benefits 12,557,134 13,242,544 14,055,637 15,273,719

�� +8��!"6��!8 44,800,888 47,987,800 52,724,953 51,868,762 Purchased Services 1,461,278 1,736,238 1,948,417 1,939,970 Energy Services 8,255,793 6,686,227 4,336,445 4,749,026 Materials & Supplies 374,006 285,597 409,719 407,203 Capital Outlay 114,434 70,986 68,715 94,504 Other Expenses 1,550,725 312,766 200,288 73,314 Field Trip Offset (612,932) (636,899) (748,824) (699,300)

�� +8�� :!"��E-!�6!6 11,143,304 8,454,914 6,214,759 6,564,716

�� 55,944,192$ 56,442,714$ 58,939,712$ 58,433,478$

� +,,4��? ��@ 1129.7 1188.8 1268.8 1269.8

M��,�2!�!"+8� $�3 3.69% 3.68% 3.71% 3.32%

�!"��$-48 338.74$ 341.46$ 353.06$ 346.64$ �


263

�-!"+ 4��6�J� +%484 4!6��+�+�!#!� �

� �:4!,��,� +%484 4!6��+�+�!#!� � � ��74"��#!� +8��6!"7+ 4��!"74%!6�� 8+��4��N�� !"��7!"�#!� +8��!8+ 4��6�� $4834��3!�

� �+4� !�+�%!�N��8+� ��-!"+ 4��6��

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� This division office manages, directs and coordinates the departments which have the primary responsibility for Support Operations/Facilities Management.

� Environmental & Conservation Services (ECS) is an 18 member team that provides regulatory compliance and utilities management services to the District. Environmental staff ensures compliance with all Federal, State, and Local rules pertaining to 20 + environmental programs including indoor-air quality.�

� Planning and Intergovernmental Relations supports the educational success and safety of our students through collaborative planning with school centers, local governments and parents.�

� Maintenance and Plant Operations executes the work program for the general maintenance and repair of 29 million square feet of District facilities utilizing a prioritized work order system.�

�2!�!"+8� $�3 �&*��E-!�6!6 �&H��E-!�6!6 �&1��E-!�6!6 �&/��$3�! Salary 4,552,201$ 4,456,522$ 3,998,720$ 3,748,372$ Temp Salary 61,481 115,043 163,200 92,373 �� +8��+8+"4!6 4,613,682 4,571,565 4,161,920 3,840,745 Benefits 1,607,474 1,597,993 1,444,337 1,364,817

�� +8��!"6��!8 6,221,156 6,169,558 5,606,257 5,205,562 Purchased Services 2,760,515 2,682,318 2,686,306 2,739,795 Energy Services 138,901 104,164 73,117 157,813 Materials & Supplies 1,715,759 1,751,010 1,758,099 1,755,113 Capital Outlay 23,545 50,301 70,238 62,317 Other Expenses 153,232 131,204 239,593 271,728

�� +8�� :!"��E-!�6!6 4,791,953 4,718,997 4,827,353 4,986,766

�� 11,013,108$ 10,888,555$ 10,433,610$ 10,192,328$

� +,,4��? ��@ 110.8 110.3 96.1 88.0

M��,�2!�!"+8� $�3 0.73% 0.71% 0.66% 0.58%

�!"��$-48 66.68$ 65.87$ 62.50$ 60.46$ �


264

Department: 9320 - Transportation

General Fund Budget Staffing Levels (FTE)

Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change511000 Administration 1,061,936$ 1,074,144$ 12,208$ 14.0 13.0 (1.0)516000 Other Support 23,618,971 25,521,056 1,902,085 1,134.8 1,133.8 (1.0)518000 Temporary 759,261 759,261 -519990 Overtime 1,944,655 1,944,655 -575000 Other Personnel 59,904 59,904 -521000 Benefits 12,318,501 13,033,366 714,865

530000 Purchased Services 1,041,152 951,537 (89,615)540000 Energy Services 4,458,766 4,458,766 -550000 Materials & Supplies 181,479 153,850 (27,629)560000 Capital Outlay 54,251 62,708 8,457570000 Other Expenses (695,160) (697,405) (2,245)

TOTAL 44,803,715$ 47,321,842$ 2,518,127$ 1,148.8 1,146.8 (2.0)

Capital Maintenance Transfer

Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change511000 Administration 78,466$ 80,754$ 2,288$ 1.0 1.0 -516000 Other Support 645,036 651,653 6,617 18.0 18.0 -519990 Overtime 40,000 40,000 -521000 Benefits 252,974 261,895 8,921

530000 Purchased Services 2,887,298 2,883,569 (3,729)540000 Energy Services - - -550000 Materials & Supplies 3,985,723 4,000,000 14,277560000 Capital Outlay 14,277 - (14,277)

TOTAL 7,903,774$ 7,917,871$ 14,097$ 19.0 19.0 -

TOTAL - ALL FUNDS 52,707,489$ 55,239,713$ 2,532,224$ 1,167.8 1,165.8 (2.0)


265

Department: 9450 Maintenance & Plant Operations


Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change511000 Administration 133,342$ 211,134$ 77,792$ 2.0 3.0 1.0516000 Other Support 2,211,131 2,255,360 44,229 69.5 68.0 (1.5)519990 Overtime 157,427 89,790 (67,637)575000 Other Personnel - - -521000 Benefits 987,755 1,012,937 25,182

530000 Purchased Services 2,649,599 2,702,269 52,670540000 Energy Services 141,713 155,813 14,100550000 Materials & Supplies 1,767,234 1,746,122 (21,112)560000 Capital Outlay 72,661 49,423 (23,238)570000 Other Expenses 38,000 38,000 -

TOTAL 8,158,862$ 8,260,848$ 101,986$ 71.5 71.0 (0.5)


Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change511000 Administration 1,312,688$ 1,909,088$ 596,400$ 17.5 23.5 6.0516000 Other Support 11,743,627 12,304,181 560,554 291.5 300.5 9.0518000 Temporary 41,000 - (41,000)519990 Overtime 1,271,867 924,826 (347,041)575000 Other Personnel 131,621 131,621 -521000 Benefits 4,532,411 5,159,405 626,994

530000 Purchased Services 9,911,992 10,446,949 534,957540000 Energy Services 817,650 870,600 52,950550000 Materials & Supplies 7,333,126 6,732,346 (600,780)560000 Capital Outlay 235,500 270,177 34,677570000 Other Expenses 12,550 19,250 6,700

TOTAL 37,344,032$ 38,768,443$ 1,424,411$ 309.0 324.0 15.0

Capital Overhead

Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change511000 Administration 45,685$ 47,056$ 1,371$ 0.5 0.5 -516000 Other Support 20,000 20,600 600 0.5 0.5 -521000 Benefits 18,437 19,307 870

TOTAL 84,122$ 86,963$ 2,841$ 1.0 1.0 -

TOTAL - ALL FUNDS 45,587,016$ 47,116,254$ 1,529,238$ 381.5 396.0 14.5


266

�(0&1��2�� On July 08, 2016, the Florida Department of Education (FDOE) released the FY2016 District and School Grades. Student performance on the Florida Standards Assessments (FSA) provides the foundation for these grades, which are based on a school grading system adopted by the State Board of Education. In FY2015, baseline informational school grades were published that were based primarily on student achievement. As a result, the FY2015 elementary school grades were only based on three achievement components. The FY2016 school grading system is based on the percentage of total points earned on several components including achievement, learning gains for all students and for lowest 25% students, high school graduation rates, and acceleration success in middle and high schools. The FY2016 school grading system includes a new learning gains model. Caution should be taken when comparing results from FY2015 to FY2016 as learning gains were not included in the school grading system in FY2015. Schools and districts are rated “A” through “F” based on a percentage of points earned. Schools that did not test at least 95% of students received an “I” and have been excluded from the analysis that follows. A review of the FY2016 district and school grades for the School District of Palm Beach County (SDPBC) and seven largest districts (exceeding100,000 students) in Florida reveals the following:

School Grades � For FY2016, SDPBC had a higher percentage of A and B rated elementary, middle and high schools than

that of the State or other large urban districts. o Grading Scale: A = 62% of points or greater, B = 54% to 61% of points, C = 41% to 53% of points,

D = 32% to 40% of points, F = 31% of points or less � In FY2016, the majority of SDPBC schools were rated “A” or “B”

o 56% of elementary schools rated as “A” or “B” o 59% of middle schools rated as “A” or “B” o 58% of high schools rated as “A” or “B”

� For FY2016, SDPBC had a lower percentage of D and F rated elementary and middle schools than that of the State or other large urban districts.

� From FY2015 to FY2016, SDPBC had a larger decrease in the percentage of elementary schools rated D or F than the State or the large urban districts with 21 elementary schools rated D or F improving to a rating of C or higher.

� Each of the SDPBC schools identified for Priority monitoring by FDOE, improved to a C rating, resulting in removal of these schools from State oversight.

District Grades � For FY2016, SDPBC dropped to a “B” rating, however when compared among the seven largest school

districts, demonstrated higher performance in seven of the eleven components including ELA, Math, Science and Social Studies Achievement, ELA and Math Learning Gains, and Graduation Rate.

Tables 1a-1d contain the numbers and percentages of letter grades for Florida and SDPBC elementary, middle, high and charter schools. Tables 2a–2d contain the percentages of letter grades for elementary, middle, high, and charter schools in the seven largest districts in Florida. Table 3 contains District grades for the seven largest districts in Florida. Table 4 contain grades for District-operated elementary, middle, and high schools as well as alternative sites and charter schools. � �


267

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�!+" ��

�� +8 ��$� � �!"%!� � ��$� � �!"%!� � ��$� � �!"%!� � ��$� � �!"%!� � ��$� � �!"%!� � �(0&1 SDPBC 35 33.0% 24 22.6% 39 36.8% 6 5.7% 2 1.9% 106

Florida 319 19.3% 385 23.3% 663 40.2% 233 14.1% 51 3.1% 1651 �(0&H SDPBC 43 39.8% 12 11.1% 24 22.2% 21 19.4% 8 7.4% 108

Florida 527 31.5% 300 17.9% 482 28.8% 243 14.5% 119 7.1% 1672 �(0&* SDPBC 50 46.7% 19 17.8% 24 22.4% 12 11.2% 2 1.9% 107

Florida 557 33.5% 271 16.3% 482 29.0% 246 14.8% 101 6.1% 1665 �(0&) SDPBC 44 41.1% 26 24.3% 26 24.3% 9 8.4% 2 1.9% 107

Florida 441 26.5% 470 28.3% 464 27.9% 234 14.1% 54 3.3% 1663 �(0&( SDPBC 62 57.9% 18 16.8% 20 18.7% 7 6.5% 0 0.0% 107

Florida 799 47.8% 416 24.9% 312 18.7% 130 7.8% 13 0.8% 1670 ��+.8!�&.��$#.!"�+�3��!"%!� ��,��%:��8�2"+3!6�,�"�46 "4% ��-!"+ !3��4338!��%:��86�4�� :!��+�3� 8�"43+

��+.8!�&%��$#.!"�+�3��!"%!� ��,��%:��8�2"+3!6�,�"�46 "4% ��-!"+ !3��4�:��%:��86�4�� :!��+�3� 8�"43+

�!+" � � � �� +8 Count Percent Count Percent Count Percent Count Percent Count Percent

�(0&1 SDPBC 8 33.3% 6 25.0% 8 33.3% 2 8.3% 0 0% 24 Florida 90 20.6% 103 23.6% 211 48.4% 24 5.5% 8 1.8% 436

�(0&H SDPBC 13 56.5% 4 17.4% 5 21.7% 0 0.0% 1 4.4% 23 Florida 179 42.9% 125 30.0% 94 22.5% 4 1.0% 9 2.2% 417

�(0&* SDPBC 14 63.6% 5 22.7% 2 9.1% 1 4.6% 0 0% 22 Florida 134 33.4% 150 37.4% 95 23.7% 9 2.2% 1 0.3% 401

�(0&) SDPBC 11 45.8% 6 25.0% 6 25.0% 1 4.2% 0 0% 24 Florida 193 49.4% 137 35.0% 57 14.6% 4 1.0% 0 0% 391

�(0&( SDPBC 13 52.0% 5 20.0% 7 28.0% 0 0% 0 0% 25 Florida 183 47.0% 134 34.5% 65 16.7% 7 1.8% 0 0% 389

� �

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�(0&1 SDPBC 14 41.2% 6 17.6% 13 38.2% 1 2.9% 0 0% 34 Florida 153 25.1% 157 25.7% 232 38.0% 59 9.7% 9 1.5% 610

�(0&H SDPBC 16 48.5% 2 6.1% 14 42.4% 0 0% 1 3.0% 33 Florida 167 34.1% 113 23.1% 143 29.2% 49 10.0% 17 3.5% 490

�(0&* SDPBC 16 48.5% 4 12.1% 10 30.3% 1 3.0% 2 6.1% 33 Florida 175 35.4% 77 15.6% 150 30.4% 61 12.4% 25 5.1% 494

�(0&) SDPBC 15 45.5% 8 24.2% 7 21.2% 3 9.1% 0 0.0% 33 Florida 142 28.2% 110 21.8% 152 30.2% 78 15.5% 22 4.4% 504

�(0&( SDPBC 22 66.7% 6 18.2% 4 12.1% 1 3.0% 0 0.0% 33 Florida 214 42.6% 110 21.9% 114 22.7% 53 10.6% 11 2.2% 502


268

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�� +8 Count Percent Count Percent Count Percent Count Percent Count Percent

�(0&1 SDPBC 5 14.7% 12 35.3% 9 26.5% 4 11.8% 4 11.8% 34 Florida 243 34.3% 147 20.8% 215 30.4% 70 9.9% 33 4.7% 708

�(0&H SDPBC 14 38.9% 5 13.9% 10 27.8% 1 2.8% 5 13.9% 36 Florida 232 44.3% 80 15.3% 103 19.7% 50 9.4% 44 8.4% 524

�(0&* SDPBC 7 21.9% 9 28.1% 6 18.8% 2 6.3% 5 15.6% 32 Florida 211 43.6% 76 15.7% 93 19.2% 36 7.4% 48 9.9% 484

�(0&) SDPBC 2 16.7% 4 33.3% 3 25.0% 1 8.3% 2 16.7% 12 Florida 133 38.8% 74 21.6% 77 22.5% 35 10.2% 24 7.0% 343

�(0&( SDPBC 1 50.0% 1 50.0% 0 0.0% 0 0.0% 0 0.0% 2 Florida 103 52.0% 39 19.7% 29 14.6% 14 7.1% 13 6.6% 198

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271

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J.�C.�MITCHELL�ELEMENTARY�SCHOOL 0931 63 63 52 63 56 50 67 414 59 B AJERRY�THOMAS�ELEMENTARY�SCHOOL 1651 64 60 47 75 68 47 67 428 61 B AJUPITER�ELEMENTARY�SCHOOL 0071 43 41 28 59 60 58 50 339 48 C CJUPITER�FARMS�ELEMENTARY�SCHOOL 2091 72 69 56 80 78 54 86 495 71 A AK.�E.�CUNNINGHAM/CANAL�POINT�ELEMENTARY 1831 30 58 74 47 57 58 31 355 51 C FLAKE�PARK�ELEMENTARY�SCHOOL 0141 27 43 37 66 71 63 30 337 48 C DLANTANA�ELEMENTARY�SCHOOL 0751 34 41 44 49 47 32 41 288 41 C CLIBERTY�PARK�ELEMENTARY�SCHOOL 1871 36 41 34 43 37 23 35 249 36 D CLIMESTONE�CREEK�ELEMENTARY�SCHOOL 2031 75 55 42 82 67 57 75 453 65 A ALINCOLN�ELEMENTARY�SCHOOL 0211 20 38 46 42 54 49 13 262 37 D FLOXAHATCHEE�GROVES�ELEMENTARY 1901 51 50 44 69 71 61 55 401 57 B BMANATEE�ELEMENTARY�SCHOOL 2241 73 58 49 79 71 49 76 455 65 A AMARSH�POINTE�ELEMENTARY 0661 78 62 48 87 68 55 83 481 69 A AMEADOW�PARK�ELEMENTARY�SCHOOL 0591 60 57 48 64 61 45 49 384 55 B BMELALEUCA�ELEMENTARY�SCHOOL 1441 41 53 52 59 59 58 45 367 52 C CMORIKAMI�PARK�ELEMENTARY�SCHOOL 1951 93 79 83 94 86 84 86 605 86 A ANEW�HORIZONS�ELEMENTARY�SCHOOL 2051 61 61 49 73 81 66 67 458 65 A ANORTH�GRADE�ELEMENTARY�SCHOOL 0681 47 49 36 56 42 37 59 326 47 C CNORTHBORO�ELEMENTARY�SCHOOL 0291 50 54 50 67 68 51 52 392 56 B CNORTHMORE�ELEMENTARY�SCHOOL 0271 28 50 55 48 58 53 38 330 47 C FORCHARD�VIEW�ELEMENTARY�SCHOOL 2351 32 44 43 34 38 29 33 253 36 D DPAHOKEE�ELEMENTARY�SCHOOL 1101 33 50 67 49 63 48 31 341 49 C DPALM�BEACH�GARDENS�ELEMENTARY�SCHOOL 0111 71 62 62 80 64 50 67 456 65 A APALM�BEACH�PUBLIC�SCHOOL 0421 72 57 38 77 63 43 70 420 60 B APALM�SPRINGS�ELEMENTARY�SCHOOL 0651 35 53 58 48 66 68 48 376 54 B CPALMETTO�ELEMENTARY�SCHOOL 0561 42 59 57 56 57 44 54 369 53 C CPANTHER�RUN�ELEMENTARY�SCHOOL 2161 79 68 60 82 72 54 74 489 70 A APIERCE�HAMMOCK�ELEMENTARY�SCHOOL 2861 76 68 58 78 60 53 73 466 67 A APINE�GROVE�ELEMENTARY�SCHOOL 0911 37 54 44 58 63 61 43 360 51 C CPINE�JOG�ELEMENTARY�SCHOOL 0051 59 66 52 70 66 41 61 415 59 B APIONEER�PARK�ELEMENTARY�SCHOOL 2371 27 58 69 48 44 58 38 342 49 C DPLEASANT�CITY�ELEMENTARY�SCHOOL 2591 37 45 43 56 63 67 55 366 52 C DPLUMOSA�SCHOOL�OF�THE�ARTS 0871 42 56 49 44 45 36 38 310 44 C CPOINCIANA�STEM�ELEMENTARY�MAGNET�SCHOOL 0791 61 59 38 69 65 52 65 409 58 B BROLLING�GREEN�ELEMENTARY�SCHOOL 0781 26 47 51 35 45 39 41 284 41 C DROOSEVELT�ELEMENTARY�SCHOOL 0341 24 49 50 42 52 41 45 303 43 C FROSENWALD�ELEMENTARY�SCHOOL 1321 33 64 56 63 66 71 26 379 54 B DROYAL�PALM�BEACH�ELEMENTARY�SCHOOL 2741 64 65 52 75 69 47 64 436 62 A AS.�D.�SPADY�ELEMENTARY�SCHOOL 0881 65 56 34 74 68 44 50 391 56 B BSANDPIPER�SHORES�ELEMENTARY�SCHOOL 1961 73 64 41 71 61 33 66 409 58 B ASEMINOLE�TRAILS�ELEMENTARY�SCHOOL 1711 36 47 50 55 55 53 51 347 50 C CSOUTH�GRADE�ELEMENTARY�SCHOOL 2431 28 54 59 50 52 45 36 324 46 C DSOUTH�OLIVE�ELEMENTARY�SCHOOL 0572 66 62 45 72 63 29 66 403 58 B ASTARLIGHT�COVE�ELEMENTARY�SCHOOL 0771 36 54 57 45 60 54 49 355 51 C DSUNRISE�PARK�ELEMENTARY�SCHOOL 2691 72 66 59 76 70 53 66 462 66 A ASUNSET�PALMS�ELEMENTARY�SCHOOL 0281 79 67 57 87 74 62 70 496 71 A ATIMBER�TRACE�ELEMENTARY�SCHOOL 2011 74 69 57 83 89 80 86 538 77 A AU.�B.�KINSEY/PALMVIEW�ELEMENTARY 0361 46 51 43 52 48 37 35 312 45 C CVERDE�ELEMENTARY�SCHOOL 1661 71 64 61 83 69 53 72 473 68 A A



272

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BAK�MIDDLE�SCHOOL�OF�THE�ARTS 2511 94 78 75 93 86 78 87 99 57 747 83 A ABEAR�LAKES�MIDDLE�SCHOOL 1981 28 39 36 35 52 50 26 63 72 401 45 C CBOCA�RATON�COMMUNITY�MIDDLE�SCHOOL 1491 62 58 46 69 69 51 63 78 46 542 60 B ACARVER�MIDDLE�SCHOOL 2041 38 46 41 33 40 33 25 53 46 355 39 D CCHRISTA�MCAULIFFE�MIDDLE�SCHOOL 1821 68 61 45 76 72 54 61 78 64 579 64 A ACONGRESS�COMMUNITY�MIDDLE�SCHOOL 1581 37 48 41 39 45 33 36 57 79 415 46 C CCONNISTON�MIDDLE�SCHOOL 0541 47 52 44 46 47 38 42 58 67 441 49 C CCRESTWOOD�COMMUNITY�MIDDLE 1691 52 50 40 58 55 42 58 75 65 495 55 B BDON�ESTRIDGE�HIGH�TECH�MIDDLE�SCHOOL 2711 81 66 51 89 80 64 81 92 68 672 75 A AEAGLES�LANDING�MIDDLE�SCHOOL 2461 73 63 56 74 76 58 65 87 70 622 69 A AEMERALD�COVE�MIDDLE�SCHOOL 3371 73 64 48 72 64 51 73 92 72 609 68 A AHOWELL�L.�WATKINS�MIDDLE�SCHOOL 0121 39 49 41 40 46 34 47 52 64 412 46 C CINDEPENDENCE�MIDDLE�SCHOOL 2621 76 63 49 78 68 47 76 83 70 610 68 A AJEAGA�MIDDLE�SCHOOL 2701 32 40 43 36 38 33 30 63 60 375 42 C CJOHN�F.�KENNEDY�MIDDLE�SCHOOL 0201 26 46 51 33 49 38 31 59 42 375 42 C CJUPITER�MIDDLE�SCHOOL 1731 70 63 48 74 64 46 70 83 72 590 66 A AL�C�SWAIN�MIDDLE�SCHOOL 0021 36 50 45 46 55 43 35 61 64 435 48 C CLAKE�SHORE�MIDDLE�SCHOOL 1232 28 48 47 36 51 45 34 53 60 402 45 C FLAKE�WORTH�COMMUNITY�MIDDLE 2131 31 44 45 38 47 42 36 55 57 395 44 C CLANTANA�MIDDLE�SCHOOL 0761 43 51 49 49 57 41 47 56 68 461 51 C BLOGGERS'�RUN�COMMUNITY�MIDDLE�SCHOOL 1751 68 63 53 74 65 53 68 80 70 594 66 A AODYSSEY�MIDDLE�SCHOOL 2601 42 61 54 56 70 59 49 70 50 511 57 B COKEEHEELEE�MIDDLE�SCHOOL 2151 44 50 44 50 52 43 43 62 49 437 49 C COMNI�MIDDLE�SCHOOL 1991 77 67 59 84 81 70 69 89 46 642 71 A AOSCEOLA�CREEK�MIDDLE�SCHOOL 2821 63 56 46 73 70 62 75 91 61 597 66 A APALM�SPRINGS�MIDDLE�SCHOOL 0611 44 53 50 57 61 64 44 68 58 499 55 B CPOLO�PARK�MIDDLE�SCHOOL 2611 76 72 64 80 78 61 64 85 52 632 70 A AROOSEVELT�MIDDLE�SCHOOL 0311 43 55 48 49 57 45 37 56 55 445 49 C CTRADEWINDS�MIDDLE�SCHOOL 2781 43 51 49 49 56 44 44 64 55 455 51 C CWATSON�B.�DUNCAN�MIDDLE�SCHOOL 1971 66 60 44 74 69 46 64 73 61 557 62 A AWELLINGTON�LANDINGS�MIDDLE 1701 78 68 61 79 75 57 72 92 76 658 73 A AWESTERN�PINES�COMMUNITY�MIDDLE 2451 67 61 49 78 74 58 67 91 55 600 67 A AWOODLANDS�MIDDLE�SCHOOL 1921 58 51 33 64 63 46 61 73 75 524 58 B ATHE�CONSERVATORY�SCHOOL�AT�NORTH�PALM�BEACH 0131 52 58 42 64 62 47 45 95 465 58 B B



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NORTH�AREA�ELEMENTARY�TRANSITION�SCHOOL 3044 I FPALM�BEACH�VIRTUAL�FRANCHISE 7004 I ARIVIERA�BEACH�PREPARATORY�&�ACHIEVEMENT�ACADEMY 3355 I FCROSSROADS�ACADEMY 3101 I FGOLD�COAST�COMMUNITY�SCHOOL 1641 I FSOUTH�AREA�SECONDARY�INTENSIVE�TRANSITION�PROGRAM 3046 ITURNING�POINTS�ACADEMY 0842 IBELLE�GLADE�EXCEL�CHARTER�SCHOOL 4010 7 17 0 22 46 12 F FBEN�GAMLA�PALM�BEACH 3941 70 68 65 80 83 67 78 511 73 A ABOCA�RATON�CHARTER�SCHOOL 0054 69 57 40 32 38 236 47 C CFRANKLIN�ACADEMY�CHARTER�C 4021 62 54 40 61 55 43 71 386 55 B BLAKESIDE�ACADEMY 2641 14 22 42 16 25 58 0 177 25 F FLEARNING�PATH�ACADEMY 4037 2 38 0 11 51 13 F FSOMERSET�ACADEMY�BOCA�EAST 3413 67 55 56 73 69 64 49 433 62 A AFRANKLIN�ACADEMY�CHARTER�D 4061 58 50 32 62 48 31 84 365 52 C ASOMERSET�ACADEMY�BOCA�MIDDLE�SCHOOL 4041 78 69 73 64 56 50 67 95 54 606 67 A ASOMERSET�ACADEMY�CANYONS�MIDDLE�SCHOOL 4012 68 56 41 66 52 44 65 73 55 520 58 B ASOUTH�TECH�PREPARATORY�ACADEMY 3441 44 48 58 26 21 31 39 72 25 364 40 D CFLORIDA�FUTURES�ACADEMY�NORTH�CAMPUS 4081 IG�STAR�SCHOOL�OF�THE�ARTS 3396 68 57 44 42 36 31 77 88 96 30 569 57 B AINLET�GROVE�COMMUNITY�HIGH�SCHOOL 1461 41 38 31 47 48 49 75 78 84 86 577 58 B APALM�BEACH�MARITIME�ACADEMY�HIGH�SCHOOL 3924 48 56 38 50 41 33 72 75 413 52 C BRIVIERA�BEACH�MARITIME�ACADEMY 3443 29 31 38 39 38 39 83 79 90 75 541 54 B ASOMERSET�ACADEMY�CANYONS�HIGH�SCHOOL 4013 63 56 43 51 39 22 80 77 431 54 B ASOUTH�TECH�ACADEMY 1571 44 45 47 44 42 41 88 72 95 73 591 59 B AACADEMY�FOR�POSITIVE�LEARNING 0664 65 65 67 66 70 57 33 82 0 505 56 B ABRIGHT�FUTURES�ACADEMY 3385 36 39 30 22 35 41 32 61 50 346 38 D CEAGLE�ARTS�ACADEMY 4072 40 36 25 24 25 19 25 65 259 32 D CFLORIDA�VIRTUAL�ACADEMY�AT�PALM�BEACH�COUNTY 4040 IFRANKLIN�ACADEMY�CHARTER�SCHOOL�B 4020 56 50 37 62 69 56 55 77 61 523 58 B AGARDENS�SCHOOL�OF�TECHNOLOGY�ARTS�INC 3961 55 54 50 46 35 35 57 83 43 458 51 C AGLADES�ACADEMY,�INC 3382 11 27 50 11 13 16 12 22 162 20 FIMAGINE�SCHOOLS�CHANCELLOR�CAMPUS 3381 57 61 52 73 73 67 58 78 53 572 64 A CJFK�MEDICAL�CENTER�CHARTER�SCHOOL 3395 60 61 46 60 59 41 58 79 464 58 B BMONTESSORI�ACADEMYOF�EARLY�ENRICHMENT,�INC 3394 63 69 55 59 56 43 42 92 71 550 61 B BPALM�BEACH�MARITIME�ACADEMY 2801 42 52 42 46 50 47 44 70 46 439 49 C CRENAISSANCE�CHARTER�SCHOOL�AT�CENTRAL�PALM 4051 40 55 60 42 51 47 31 47 373 47 C DRENAISSANCE�CHARTER�SCHOOL�AT�CYPRESS 4050 42 53 50 31 31 21 27 50 305 38 D CRENAISSANCE�CHARTER�SCHOOL�AT�PALMS�WEST 4000 55 54 46 54 51 40 31 67 72 470 52 C BRENAISSANCE�CHARTER�SCHOOL�AT�SUMMIT 4002 44 55 60 41 48 38 42 80 38 446 50 C CRENAISSANCE�CHARTER�SCHOOL�AT�WELLINGTON 4001 56 51 44 44 40 43 29 58 365 46 C CRENAISSANCE�CHARTER�SCHOOL�AT�WEST�PALM�BEACH 3431 47 59 52 49 60 57 47 64 64 499 55 B CWESTERN�ACADEMY�CHARTER�SCHOOL 2911 78 69 61 86 77 80 64 94 55 664 74 A A



276

ELEMENTARY SCHOOLS - All Funds FY 2016 FY 2017 ChangeProjected Student Enrollment 75,427 77,086 1,659


Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change511000 Administration 19,386,670$ 19,841,170$ 454,500$ 223.0 223.0 - 512000 Teachers 267,703,610 278,262,578 10,558,968 5,470.5 5,549.2 78.7 513000 Other Certified 22,032,328 22,067,150 34,822 396.1 391.5 (4.6) 514000 Substitutes 130,800 93,900 (36,900) - - - 515000 Aide 5,422,739 5,633,850 211,111 282.3 287.8 5.5 516000 Other Support 33,957,338 33,859,258 (98,080) 1,367.6 1,330.6 (37.0) 518000 Temporary 12,023,081 3,478,147 (8,544,934) 519990 Overtime 34,952 - (34,952) 575000 Other Personnel 6,441,070 5,057,954 (1,383,116) 521000 Benefits 119,731,951 123,172,812 3,440,861

530000 Purchased Services 249,665 134,028 (115,637) 540000 Energy Services 362 15 (347) 550000 Materials & Supplies 2,724,952 1,930,018 (794,933) 560000 Capital Outlay 2,843,925 261,097 (2,582,828) 570000 Other Expenses 59,789 59,095 (694)

TOTAL 492,743,232$ 493,851,073$ 1,107,841$ 7,739.5 7,782.0 42.5


Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change516000 Other Support 34,700$ 35,700$ 1,000$ 1.0 1.0 - 519990 Overtime 31 - (31) - - 521000 Benefits 13,286 13,730 444 - -

530000 Purchased Services 1,910,202 1,832,173 (78,029) TOTAL 1,958,219$ 1,881,603$ (76,616)$ 1.0 1.0 -

Special Revenue

Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change511000 Administration 3,677,797$ 3,421,530$ (256,267)$ 107.0 107.0 - 512000 Teachers 6,203,767 7,385,192 1,181,425 124.0 146.8 22.8 513000 Other Certified 5,555,759 7,163,148 1,607,389 99.4 117.0 17.6 515000 Aide 4,404,448 421,371 (3,983,077) 261.2 236.9 (24.3) 516000 Other Support 8,823,564 8,662,576 (160,987) 575.8 590.6 14.8 518000 Temporary 2,819,864 1,709,103 (1,110,761) 519990 Overtime 117,462 750 (116,712) 575000 Other Personnel 1,631,941 720,123 (911,818) 521000 Benefits 11,943,675 10,648,094 (1,295,580)

530000 Purchased Services 4,656,562 490,645 (4,165,916) 540000 Energy Services 1,092,487 500 (1,091,987) 550000 Materials & Supplies 19,330,182 1,075,922 (18,254,260) 560000 Capital Outlay 744,188 247,960 (496,229) 570000 Other Expenses 78,250 15,694 (62,557)

TOTAL 71,079,946$ 41,962,608$ (29,117,338)$ 1,167.3 1,198.3 31.0

Capital Overhead

Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change518000 Temporary 32,742$ -$ (32,742)$ 521000 Benefits 5,795 - (5,795)

TOTAL 38,537$ -$ (38,537)$ - - -

TOTAL - ALL FUNDS 565,819,933$ 537,695,284$ (28,124,649)$ 8,907.8 8,981.3 73.5


277

Schools - Appropriations, FTE and Student EnrollmentFY 2016 and FY 2017

General Fund

Run-Time: 08/24/2016 at 10:10 AM 1 Appropriations FTEProjected

Dept FY 2016 FY 2017 Change FY 2016 FY 2017 Change FY 2016 FY 2017 Change

Elementary SchoolsAcreage Pines Elementary 2141 2,967,848$ 2,972,087$ 4,239$ 47.0 46.5 (0.5) 443 408 (35.0)Addison Mizner Elementary 1451 4,361,491 4,386,390 24,899 68.0 67.5 (0.5) 812 824 12.0 Allamanda Elementary 0101 5,090,604 5,085,944 (4,660) 84.3 85.3 1.0 649 652 3.0

Banyan Creek Elementary 1891 6,076,231 6,087,787 11,556 96.7 97.9 1.3 911 939 28.0 Barton Elementary 0741 6,146,111 5,551,998 (594,113) 89.0 87.0 (2.0) 854 914 60.0 Beacon Cove Intermediate 2541 3,963,011 3,937,565 (25,446) 61.7 60.7 (1.0) 816 774 (42.0)

Belle Glade Elementary 2401 5,062,185 4,792,585 (269,600) 75.9 77.7 1.8 549 610 61.0 Belvedere Elementary 0531 3,884,621 3,837,270 (47,351) 62.5 60.5 (2.0) 530 514 (16.0)Benoist Farms Elementary 2751 4,303,599 3,780,332 (523,267) 62.2 61.7 (0.5) 473 487 14.0

Berkshire Elementary 0601 6,001,902 6,480,061 478,159 93.8 99.4 5.7 1069 1115 46.0Binks Forest Elementary 2561 5,115,293 5,293,282 177,989 81.0 82.5 1.5 977 1020 43.0Boca Raton Elementary 0951 2,751,790 2,619,783 (132,007) 45.2 41.4 (3.8) 302 300 (2.0)

C O Taylor-Kirklane Elem 1531 7,333,653 7,424,485 90,832 117.0 116.0 (1.0) 1273 1201 (72.0)Calusa Elementary 1911 5,405,085 6,689,538 1,284,453 99.3 106.3 7.0 996 1192 196.0Cholee Lake Elementary 2761 6,467,287 6,652,909 185,622 103.3 104.3 1.0 1076 1079 3.0

Citrus Cove Elementary 2071 5,660,655 5,686,738 26,083 89.1 87.8 (1.3) 1003 1019 16.0Coral Reef Elementary 2581 5,213,586 5,444,269 230,683 82.9 85.9 3.0 900 961 61.0 Coral Sunset Elementary 1811 4,786,933 5,317,913 530,980 78.6 86.4 7.8 626 726 100.0

Crosspointe Elementary 2731 4,671,366 4,065,035 (606,331) 66.9 63.9 (3.0) 723 650 (73.0)Crystal Lakes Elementary 2121 3,953,227 4,060,941 107,714 61.5 63.5 2.0 617 667 50.0 Cypress Trails Elementary 1941 3,039,430 2,957,826 (81,604) 45.8 46.3 0.5 415 446 31.0

D D Eisenhower Elementary 1541 4,775,723 4,705,058 (70,665) 83.1 81.4 (1.7) 385 361 (24.0)Del Prado Elementary 1741 4,676,016 4,860,201 184,185 75.0 76.3 1.3 863 912 49.0 Diamond View Elementary 3261 5,498,351 5,410,521 (87,830) 89.5 86.5 (3.0) 878 836 (42.0)

Discovery Key Elem 2721 4,742,914 4,755,676 12,762 75.5 75.5 - 759 797 38.0 Dr Mary McLeod Bethune Elem 2491 3,602,169 3,439,601 (162,568) 53.0 56.3 3.3 465 547 82.0 Egret Lake Elementary 2101 4,277,467 4,204,662 (72,805) 66.2 66.2 - 676 677 1.0

Elbridge Gale Elementary 3361 5,196,320 5,695,264 498,944 82.5 88.8 6.3 964 1010 46.0Equestrian Trails Elementary 3341 4,482,396 4,863,550 381,154 69.8 76.8 7.0 774 795 21.0 Everglades Elementary 0061 4,818,621 4,965,308 146,687 75.8 76.8 1.0 874 948 74.0

Forest Hill Elementary 0621 5,411,846 5,541,880 130,034 88.8 88.8 - 803 792 (11.0)Forest Park Elementary 0831 4,157,411 3,748,307 (409,104) 59.8 58.5 (1.3) 529 505 (24.0)Freedom Shores Elementary 2671 5,561,165 5,779,949 218,784 89.5 92.3 2.8 907 961 54.0

Frontier Elem 2551 3,507,464 3,545,753 38,289 55.6 55.6 - 550 593 43.0 Galaxy Elementary 0821 3,949,589 3,806,346 (143,243) 56.8 59.3 2.5 622 641 19.0 Glade View Elementary 1251 2,998,359 2,641,257 (357,102) 43.5 42.5 (1.0) 313 334 21.0

Golden Grove Comm Elementary 2421 3,089,579 3,260,168 170,589 49.5 50.5 1.0 519 561 42.0 Gove Elementary 1241 5,555,208 5,608,693 53,485 88.0 88.0 - 832 766 (66.0)Grassy Waters Elementary 3351 4,348,332 4,581,448 233,116 70.5 72.8 2.3 597 751 154.0

Greenacres Elementary 0631 4,579,055 4,755,042 175,987 72.3 74.0 1.8 683 719 36.0 Grove Park Elementary 1411 4,408,262 4,305,928 (102,334) 70.5 64.8 (5.8) 652 670 18.0 Hagen Road Elementary 1421 4,314,626 4,816,742 502,116 69.9 77.7 7.8 644 702 58.0

Hammock Pointe Elementary 2081 4,991,971 5,187,468 195,497 78.8 80.8 2.0 888 924 36.0 Heritage Elementary 2571 5,203,991 5,039,393 (164,598) 82.8 78.3 (4.5) 929 864 (65.0)Hidden Oaks Elementary 0011 4,868,708 4,928,205 59,497 77.3 79.3 2.0 674 746 72.0

Highland Elementary 0671 6,659,296 6,467,187 (192,109) 96.8 98.3 1.5 982 1052 70.0HL Johnson Elementary 1761 4,502,771 4,420,663 (82,108) 72.0 69.5 (2.5) 779 731 (48.0)Hope-Centennial Elementary Sch 0012 4,661,433 4,377,558 (283,875) 76.2 69.7 (6.5) 673 598 (75.0)

Indian Pines Elementary 1861 4,173,687 4,348,357 174,670 68.9 68.0 (0.9) 614 630 16.0 JC Mitchell Elementary 0931 5,285,722 5,406,338 120,616 87.1 87.6 0.5 835 757 (78.0)Jerry Thomas Elementary 1651 4,463,705 4,445,268 (18,437) 70.3 69.3 (1.0) 836 771 (65.0)

Jupiter Elementary 0071 5,201,284 5,377,142 175,858 81.8 82.8 1.0 885 911 26.0 Jupiter Farms Elementary 2091 3,041,029 3,165,586 124,557 47.3 48.8 1.5 522 543 21.0 KE Cunningham-Canal Point Elem 1831 2,774,761 2,598,957 (175,804) 40.5 40.3 (0.3) 309 313 4.0

Lake Park Elementary 0141 2,921,321 2,622,823 (298,498) 41.5 40.5 (1.0) 359 336 (23.0)Lantana Elementary 0751 4,026,721 3,862,600 (164,121) 61.8 62.5 0.8 455 472 17.0 Liberty Park Elementary 1871 6,039,644 6,178,125 138,481 94.7 97.7 3.0 1010 1025 15.0

Lighthouse Elementary 1931 3,915,895 3,809,453 (106,442) 61.7 59.5 (2.1) 689 631 (58.0)Limestone Creek Elementary 2031 4,889,241 5,062,487 173,246 78.3 80.3 2.0 896 922 26.0 Lincoln Elementary 0211 3,986,623 3,649,916 (336,707) 58.3 58.8 0.5 579 564 (15.0)

Loxahatchee Groves Elementary 1901 4,068,142 4,184,202 116,060 68.7 69.9 1.3 459 455 (4.0) Manatee Community Elem 2241 6,383,555 6,908,134 524,579 102.5 110.3 7.8 1071 1211 140.0Marsh Pointe Elementary 0661 4,797,086 4,902,025 104,939 76.0 76.6 0.6 937 918 (19.0)

Meadow Park Elementary 0591 5,087,492 5,001,099 (86,393) 82.8 82.3 (0.5) 561 631 70.0 Melaleuca Elementary 1441 4,802,107 5,038,691 236,584 75.8 77.8 2.0 804 787 (17.0)Morikami Park Elementary 1951 4,580,000 4,603,302 23,302 70.8 70.3 (0.5) 807 816 9.0

Enrollment


278


General Fund



Elementary Schools

Enrollment

New Horizons Elementary 2051 4,220,755 4,312,356 91,601 68.9 68.9 - 572 583 11.0 North Grade Elementary 0681 4,506,774 4,781,553 274,779 73.5 75.9 2.4 764 750 (14.0)Northboro Elementary 0291 5,037,339 5,071,219 33,880 82.8 81.8 (1.0) 659 668 9.0

Northmore Elementary 0271 3,386,353 3,140,447 (245,906) 49.5 49.0 (0.5) 425 422 (3.0) Orchard View Community Elem 2351 4,297,100 4,128,822 (168,278) 70.8 66.3 (4.5) 577 543 (34.0)Pahokee Elementary 1101 3,193,720 3,013,906 (179,814) 46.0 46.5 0.5 351 406 55.0

Palm Beach Gardens Elementary 0111 3,903,395 4,101,343 197,948 60.3 63.3 3.0 696 735 39.0 Palm Beach Public 0421 2,661,107 2,693,977 32,870 41.5 41.5 - 392 405 13.0 Palm Springs Elementary 0651 5,260,045 4,957,532 (302,513) 83.8 77.5 (6.3) 840 792 (48.0)

Palmetto Elementary 0561 4,221,894 3,919,596 (302,298) 69.3 63.0 (6.3) 547 507 (40.0)Panther Run Elementary 2161 4,489,752 4,841,538 351,786 72.9 76.9 4.0 598 754 156.0Pierce Hammock Elementary 2861 3,139,420 3,209,816 70,396 49.3 50.0 0.8 504 492 (12.0)

Pine Grove Elementary 0911 2,978,773 3,121,634 142,861 48.0 49.5 1.5 377 366 (11.0)Pine Jog Elementary 0051 5,228,364 5,237,862 9,498 82.8 82.3 (0.5) 934 929 (5.0) Pioneer Park Elementary 2371 2,995,373 2,626,118 (369,255) 45.7 42.9 (2.8) 280 242 (38.0)

Pleasant City Elementary 2591 2,650,853 2,237,947 (412,906) 37.0 34.0 (3.0) 382 312 (70.0)Plumosa School of the Arts 0871 4,387,815 4,484,057 96,242 65.8 66.3 0.5 649 647 (2.0) Poinciana Elementary 0791 3,556,694 3,794,701 238,007 56.3 58.5 2.3 560 570 10.0

Rolling Green Elementary 0781 5,745,412 5,420,280 (325,132) 84.3 84.3 - 786 836 50.0 Roosevelt Elementary 0341 3,472,013 2,977,310 (494,703) 51.0 47.5 (3.5) 455 402 (53.0)Rosenwald Elementary 1321 2,352,142 2,203,509 (148,633) 34.0 34.5 0.5 244 251 7.0

Royal Palm Beach Elem 2741 3,766,147 3,807,888 41,741 60.3 60.3 - 595 601 6.0 S D Spady Elementary 0881 4,027,655 4,106,054 78,399 67.2 67.2 - 555 573 18.0 Sandpiper Shores Elementary 1961 5,505,825 5,824,680 318,855 90.3 93.8 3.5 888 933 45.0

Seminole Trails Elementary 1711 5,721,820 5,732,491 10,671 95.1 94.9 (0.3) 815 727 (88.0)South Grade Elementary 2431 5,178,871 4,953,231 (225,640) 73.8 76.3 2.5 712 743 31.0 South Olive Elementary 0572 3,946,885 3,757,369 (189,516) 62.3 57.8 (4.5) 689 610 (79.0)

Starlight Cove Elementary 0771 5,585,707 5,347,218 (238,489) 81.9 84.9 3.0 782 830 48.0 Sunrise Park Elem 2691 4,982,505 4,830,620 (151,885) 82.6 78.1 (4.5) 805 793 (12.0)Sunset Palms Elementary 0281 5,587,922 5,942,575 354,653 89.0 93.0 4.0 1079 1110 31.0

The Conservatory School at NPB 0131 3,844,102 4,251,750 407,648 60.1 66.0 5.9 604 706 102.0Timber Trace Elementary 2011 4,840,778 4,909,796 69,018 75.5 75.5 0.0 826 861 35.0 U B Kinsey-Palmview Elementary 0361 4,086,570 4,213,392 126,822 59.0 61.5 2.5 531 624 93.0

Verde Elementary 1661 5,237,171 5,402,387 165,216 83.1 84.8 1.6 898 1002 104.0Village Academy 2811 5,327,836 5,204,592 (123,244) 79.5 75.8 (3.8) 761 687 (74.0)Washington Elementary 0191 2,641,636 2,468,149 (173,487) 41.9 38.9 (3.0) 372 323 (49.0)

Waters Edge Comm Elementary 0031 4,524,775 4,498,892 (25,883) 68.8 69.3 0.5 773 864 91.0 Wellington Elementary 1671 4,610,466 5,106,317 495,851 76.3 82.5 6.2 633 763 130.0West Gate Elementary 0481 4,960,738 4,930,922 (29,816) 79.8 77.8 (2.0) 712 745 33.0

West Riviera Elementary 1401 4,538,685 4,044,275 (494,410) 63.0 63.0 - 680 703 23.0 Westward Elementary 0351 4,368,134 3,923,577 (444,557) 63.5 62.5 (1.0) 577 534 (43.0)Whispering Pines Elementary 1781 5,034,620 5,141,170 106,550 82.5 81.8 (0.8) 880 897 17.0

Wynnebrook Elementary 1391 5,206,309 5,177,134 (29,175) 82.5 80.5 (2.0) 812 861 49.0

Elementary Schools 492,743,232$ 493,851,073$ 1,107,841$ 7,739.5 7,782.0 42.5 75,427 77,086 1,659


279

MIDDLE SCHOOLS - All Funds FY 2016 FY 2017 ChangeProjected Student Enrollment 35,374 35,737 363


Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change511000 Administration 10,399,561$ 10,811,680$ 412,119$ 126.0 128.0 2.0 512000 Teachers 101,689,529 104,576,908 2,887,379 2,074.7 2,088.4 13.6 513000 Other Certified 8,895,098 9,382,502 487,404 160.6 167.8 7.2 514000 Substitutes 65,400 62,600 (2,800) - - - 515000 Aide 1,584,499 1,592,545 8,046 82.5 78.9 (3.6) 516000 Other Support 14,968,489 15,242,815 274,326 585.4 584.6 (0.8) 518000 Temporary 5,538,319 5,533,403 (4,916) 519990 Overtime 254,317 179,100 (75,217) 575000 Other Personnel 2,913,771 2,299,090 (614,681) 521000 Benefits 47,032,786 49,316,972 2,284,186

530000 Purchased Services 254,656 71,282 (183,374) 550000 Materials & Supplies 2,000,427 1,363,859 (636,568) 560000 Capital Outlay 365,436 151,886 (213,549) 570000 Other Expenses 76,787 76,747 (40)

TOTAL 196,039,075$ 200,661,389$ 4,622,314$ 3,029.2 3,047.7 18.4


Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change516000 Other Support 1,145,100$ 1,178,100$ 33,000$ 33.0 33.0 - 519990 Overtime 472 - (472) - - 521000 Benefits 438,295 453,090 14,795 - -

530000 Purchased Services 817,513 781,789 (35,724) TOTAL 2,401,380$ 2,412,979$ 11,599$ 33.0 33.0 -

Special Revenue

Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change511000 Administration 1,131,399$ 1,042,732$ (88,667)$ 33.0 33.0 - 512000 Teachers 1,363,029 1,334,492 (28,537) 26.3 26.6 0.4 513000 Other Certified 1,657,856 1,796,908 139,051 33.4 33.2 (0.2) 515000 Aide 1,713,195 37,211 (1,675,984) 105.8 110.3 4.5 516000 Other Support 2,724,754 3,087,216 362,462 198.6 192.4 (6.3) 518000 Temporary 1,086,241 454,931 (631,310) 519990 Overtime 50,890 - (50,890) 575000 Other Personnel 222,560 200,010 (22,550) 521000 Benefits 3,647,689 2,818,652 (829,038)

530000 Purchased Services 1,618,468 317,984 (1,300,484) 540000 Energy Services 528,140 500 (527,640) 550000 Materials & Supplies 6,951,368 414,462 (6,536,907) 560000 Capital Outlay 202,072 357,631 155,559 570000 Other Expenses 39,215 14,100 (25,115)

TOTAL 22,936,876$ 11,876,827$ (11,060,049)$ 397.0 395.5 (1.6)

TOTAL - ALL FUNDS 221,377,331$ 214,951,195$ (6,426,136)$ 3,459.3 3,476.1 16.9


280


General Fund



Middle Schools:Bak Middle Sch of the Arts 2511 7,138,281$ 7,243,791$ 105,510$ 107.5 105.5 (2.0) 1474 1380 (94.0) Bear Lakes Middle 1981 4,490,858 4,807,111 316,253 69.6 73.6 4.0 721 740 19.0 Boca Raton Middle 1491 7,654,712 8,020,775 366,063 120.5 124.5 4.0 1474 1564 90.0

Carver Middle School 2041 5,574,085 5,565,230 (8,855) 85.3 83.3 (2.0) 851 850 (1.0) Christa McAuliffe Middle 1821 5,935,326 6,252,744 317,418 92.6 95.6 3.0 1084 1144 60.0 Congress Middle 1581 5,895,175 5,886,978 (8,197) 92.4 90.4 (2.0) 959 919 (40.0)

Conniston Middle 0541 6,543,374 6,690,295 146,921 99.5 99.0 (0.5) 1170 1209 39.0 Crestwood Middle 1691 5,061,454 4,927,145 (134,309) 78.4 74.5 (3.9) 932 824 (108.0) Don Estridge High Tech Middle 2711 6,322,177 6,402,787 80,610 97.0 96.6 (0.4) 1260 1285 25.0

Eagles Landing Middle School 2461 7,076,875 7,646,621 569,746 110.0 117.5 7.5 1294 1398 104.0 Emerald Cove Middle School 3371 6,349,804 6,441,863 92,059 98.1 99.0 0.9 1201 1202 1.0 HL Watkins Middle 0121 5,338,917 5,585,188 246,271 82.0 83.1 1.1 877 967 90.0

Independence Middle 2621 6,495,430 6,661,524 166,094 99.8 100.8 1.0 1337 1376 39.0 Jeaga Middle School 2701 5,924,638 5,880,563 (44,075) 91.9 90.4 (1.5) 1087 987 (100.0) John F Kennedy Middle 0201 4,734,862 5,181,825 446,963 74.5 80.5 6.0 683 791 108.0

Jupiter Middle 1731 6,593,260 6,640,823 47,563 100.0 101.0 1.0 1211 1246 35.0 L C Swain Middle 0021 6,711,633 6,496,785 (214,848) 104.0 98.1 (5.9) 1232 1143 (89.0) Lake Shore Middle 1232 5,062,086 4,960,406 (101,680) 79.8 77.8 (1.9) 669 674 5.0

Lake Worth Middle 2131 5,644,253 5,737,581 93,328 86.8 87.6 0.9 994 978 (16.0) Lantana Middle 0761 5,225,047 5,207,251 (17,796) 81.4 79.8 (1.6) 838 769 (69.0) Loggers Run Middle 1751 5,596,171 5,828,600 232,429 86.9 90.0 3.1 1065 1092 27.0

Odyssey Middle 2601 4,587,599 4,548,276 (39,323) 69.0 65.0 (4.0) 754 685 (69.0) Okeeheelee Middle 2151 7,550,514 7,873,159 322,645 116.3 117.4 1.0 1377 1455 78.0 Omni Middle 1991 7,050,159 7,038,717 (11,442) 110.4 107.5 (2.9) 1410 1416 6.0

Osceola Creek Middle 2821 3,899,687 4,208,473 308,786 58.3 62.3 4.0 607 690 83.0 Palm Springs Middle 0611 7,773,358 7,834,879 61,521 118.9 118.5 (0.4) 1496 1496 - Polo Park Middle 2611 4,797,147 4,869,859 72,712 74.5 74.1 (0.4) 784 887 103.0

Roosevelt Middle 0311 5,737,064 5,771,170 34,106 87.8 86.8 (1.0) 1072 939 (133.0) Tradewinds Middle 2781 5,895,790 5,831,657 (64,133) 91.6 89.0 (2.6) 1118 1010 (108.0) Watson B Duncan Middle 1971 6,919,663 7,249,458 329,795 110.6 112.6 2.0 1235 1306 71.0

Wellington Landings Middle 1701 5,426,456 6,146,709 720,253 83.9 94.8 10.9 986 1160 174.0 Western Pines Comm Middle 2451 5,497,199 5,530,831 33,632 84.0 84.0 - 1045 1063 18.0 Woodlands Middle Comm School 1921 5,536,018 5,692,315 156,297 86.3 87.3 1.0 1077 1092 15.0

Middle Schools RICT 196,039,075$ 200,661,389$ 4,622,314$ 3,029.2 3,047.7 18.4 35,374 35,737 363

Enrollment


281

HIGH SCHOOLS - All Funds FY 2016 FY 2017 ChangeProjected Student Enrollment 51,689 52,742 1,053


Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change511000 Administration 11,214,782$ 11,855,352$ 640,570$ 139.5 145.3 5.8 512000 Teachers 138,706,802 143,668,331 4,961,529 2,824.5 2,863.0 38.5 513000 Other Certified 12,475,763 12,639,400 163,637 228.9 228.5 (0.4) 514000 Substitutes 32,700 31,300 (1,400) - - - 515000 Aide 2,349,450 2,194,835 (154,615) 119.1 111.2 (7.9) 516000 Other Support 18,059,583 18,536,520 476,937 721.4 721.1 (0.3) 518000 Temporary 11,355,635 8,263,424 (3,092,210) 519990 Overtime 48,990 15,133 (33,857) 575000 Other Personnel 3,779,194 3,161,733 (617,461) 521000 Benefits 62,903,877 65,798,351 2,894,474

530000 Purchased Services 4,810,856 2,060,308 (2,750,548) 550000 Materials & Supplies 17,365,510 8,347,627 (9,017,883) 560000 Capital Outlay 2,408,095 477,854 (1,930,241) 570000 Other Expenses 657,081 163,346 (493,735)

TOTAL 286,168,318$ 277,213,514$ (8,954,804)$ 4,033.5 4,069.1 35.6


Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change516000 Other Support 798,100$ 821,100$ 23,000$ 23.0 23.0 - 519990 Overtime 1,218 - (1,218) - - 521000 Benefits 305,706 315,790 10,084 - -

530000 Purchased Services 1,164,614 1,090,084 (74,530) TOTAL 2,269,638$ 2,226,974$ (42,664)$ 23.0 23.0 -

Special Revenue

Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change511000 Administration 761,268$ 731,995$ (29,273)$ 23.0 23.0 - 512000 Teachers 1,306,919 1,377,750 70,831 27.0 29.0 2.0 513000 Other Certified 1,062,639 1,036,471 (26,168) 19.1 20.0 0.9 515000 Aide 3,055,381 20,142 (3,035,239) 175.3 175.9 0.6 516000 Other Support 3,120,352 3,006,890 (113,463) 199.3 192.1 (7.3) 518000 Temporary 1,353,480 241,805 (1,111,675) 519990 Overtime 23,485 - (23,485) 575000 Other Personnel 159,178 103,115 (56,063) 521000 Benefits 4,037,548 2,667,207 (1,370,341)

530000 Purchased Services 1,658,738 220,891 (1,437,847) 540000 Energy Services 627,979 567 (627,412) 550000 Materials & Supplies 6,228,193 310,093 (5,918,101) 560000 Capital Outlay 757,152 247,782 (509,370) 570000 Other Expenses 81,158 47,000 (34,158)

TOTAL 24,233,472$ 10,011,707$ (14,221,765)$ 443.7 440.0 (3.7)

TOTAL - ALL FUNDS 312,671,428$ 289,452,195$ (23,219,233)$ 4,500.2 4,532.1 31.9


282


General Fund



High Schools:Atlantic High 0862 13,169,112$ 12,794,692$ (374,420)$ 181.5 181.5 - 2271 2347 76 AW Dreyfoos School of the Arts 0395 8,559,600 7,483,913 (1,075,687) 103.0 106.5 3.5 1411 1444 33 Boca Raton High 0961 17,681,478 17,591,260 (90,218) 235.9 242.0 6.1 3183 3393 210

Boynton Beach High 2361 11,105,097 11,133,324 28,227 156.0 160.0 4.0 1860 1887 27 Forest Hill High 0581 12,580,995 12,483,050 (97,945) 187.9 186.5 (1.4) 2244 2385 141 Glades Central High 2301 6,729,658 6,669,705 (59,953) 99.4 97.4 (2.0) 988 939 (49)

John I Leonard High 1361 16,081,139 16,103,568 22,429 230.3 237.5 7.3 3371 3552 181 Jupiter High 0081 16,338,403 15,143,724 (1,194,679) 214.6 220.0 5.4 2875 2904 29 Lake Worth High 0691 14,013,312 14,080,156 66,844 205.0 210.0 5.0 2509 2631 122

Olympic Heights High 2181 11,096,252 10,916,360 (179,892) 165.5 166.5 1.0 2012 2034 22 Pahokee Middle-Senior High 1771 7,354,131 6,899,465 (454,666) 110.9 102.5 (8.4) 872 793 (79) Palm Beach Central High Sch 2631 15,397,452 14,745,247 (652,205) 211.0 215.0 4.0 2981 3011 30

Palm Beach Gardens High 1371 14,014,230 13,706,195 (308,035) 203.0 204.0 1.0 2706 2676 (30) Palm Beach Lakes High 1851 12,164,297 11,980,942 (183,355) 181.3 179.5 (1.8) 2114 2193 79 Park Vista Comm High 2001 15,482,541 14,920,211 (562,330) 221.5 223.0 1.5 3011 3077 66

Royal Palm Beach Comm High 2331 11,937,291 11,864,404 (72,887) 178.3 174.5 (3.8) 2250 2272 22 Santaluces High 1611 12,747,968 11,902,876 (845,092) 180.0 176.0 (4.0) 2408 2341 (67) Seminole Ridge High 3861 12,358,859 11,740,877 (617,982) 172.4 173.9 1.5 2321 2278 (43)

Spanish River High 1681 12,331,125 11,366,344 (964,781) 173.0 171.9 (1.1) 2337 2323 (14) Suncoast High 0151 9,185,353 8,912,076 (273,277) 119.5 125.5 6.0 1523 1580 57 Wellington High 2191 13,298,277 13,195,607 (102,670) 184.5 193.5 9.0 2409 2608 199

West Boca Raton Comm High 3251 10,358,383 9,854,266 (504,117) 147.0 145.8 (1.2) 1988 1987 (1) William T Dwyer High 2201 12,183,363 11,725,252 (458,111) 172.0 176.0 4.0 2045 2087 42

High Schools 286,168,318$ 277,213,514$ (8,954,804)$ 4,033.5 4,069.1 35.6 51,689 52,742 1,053

Enrollment


283

Virtual School - All Funds FY 2016 FY 2017 ChangeProected Student Enrollment 266�� 92 (174)


Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change511000 Administration 270,324$�� 276,901$�� 6,577$�� 3.0�� 3.0�� 512000 Teachers 797,962�� 801,747�� 3,785�� 15.0�� 15.0�� 513000 Other Certified 60,637�� 62,239�� 1,602�� 1.0�� 1.0�� 516000 Other Support 180,927�� 175,343�� (5,584)�� 4.0�� 4.0�� 518000 Temporary 159,737�� 182,396�� 22,659��575000 Other Personnel 1,000�� (1,000)��521000 Benefits 418,549�� 450,439�� 31,890��

530000 Purchased Services 1,216,077�� 1,183,583�� (32,494)��550000 Materials & Supplies 9,410�� 5,611�� (3,799)��560000 Capital Outlay 5,336�� 5,336�� 570000 Other Expenses 385�� 385��

TOTAL 3,120,344$�� 3,143,980$�� 23,636$�� 23.0�� 23.0��

Special Revenue

Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change518000 Temporary 23,009$�� $�� (23,009)$��521000 Benefits 1,760�� (1,760)��

TOTAL 24,769$�� $�� (24,769)$��

TOTAL - ALL FUNDS 3,145,113$�� 3,143,980$�� (1,133)$�� 23.0�� 23.0��


284

Education Alternatives - All Funds FY 2016 FY 2017 ChangeProjected Student Enrollment 964 1,038 74


Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change511000 Administration 1,485,548$ 1,547,757$ 62,209$ 17.0 17.0 - 512000 Teachers 5,016,730 4,949,497 (67,233) 101.0 96.0 (5.0) 513000 Other Certified 666,489 687,848 21,359 13.0 12.0 (1.0) 515000 Aide 85,750 69,080 (16,670) 4.4 3.5 (0.9) 516000 Other Support 2,014,757 2,129,168 114,411 70.0 71.0 1.0 518000 Temporary 393,821 309,694 (84,127) 519990 Overtime 12,958 12,958 - 575000 Other Personnel 229,317 204,474 (24,843) 521000 Benefits 3,144,101 3,267,615 123,514

530000 Purchased Services 1,543,899 1,481,301 (62,598) 550000 Materials & Supplies 72,727 55,008 (17,719) 560000 Capital Outlay 1,430 1,100 (330)

TOTAL 14,667,526$ 14,715,500$ 47,974$ 205.4 199.5 (5.9)


Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change516000 Other Support 173,500$ 178,500$ 5,000$ 5.0 5.0 - 521000 Benefits 66,390 68,650 2,260 - -

530000 Purchased Services 20,325 19,573 (752) TOTAL 260,215$ 266,723$ 6,508$ 5.0 5.0 -

Special Revenue

Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change512000 Teachers 150,829$ -$ (150,829)$ 2.0 1.0 (1.0) 513000 Other Certified 53,992 - (53,992) 1.0 1.0 - 515000 Aide 46,149 - (46,149) 3.0 3.5 0.5 516000 Other Support 76,159 40,901 (35,258) 2.8 2.8 - 518000 Temporary 29,929 54,193 24,265 519990 Overtime 611 - (611) 575000 Other Personnel 14,035 32,161 18,126 521000 Benefits 114,642 37,550 (77,092)

530000 Purchased Services 47,065 42,538 (4,527) 540000 Energy Services 24,868 - (24,868) 550000 Materials & Supplies 90,304 30,471 (59,833) 560000 Capital Outlay 20,177 21,822 1,645 570000 Other Expenses 18 - (18)

TOTAL 668,779$ 259,636$ (409,143)$ 8.8 8.3 (0.5)

TOTAL - ALL FUNDS 15,596,521$ 15,241,859$ (354,662)$ 219.1 212.8 (6.4)


285


General Fund



Educational AlternativesAlternative Program Central 3039 68,152$ 69,438$ 1,286$ 1.0 1.0 - 15 19 4 Alternative Program North 3014 68,645 - (68,645) 1.0 - (1.0) 8 0 (8) Crossroads Academy 3101 2,516,035 2,550,544 34,509 40.0 40.0 - 133 227 94

Elementary Transition-North 3044 195,749 203,037 7,288 4.3 4.3 - 3 5 2 Gold Coast School of Choice 1641 1,626,314 1,657,649 31,335 26.0 26.0 - 97 129 32 High Ridge 3024 362,848 433,805 70,957 5.4 6.4 1.0 37 46 9

Intensive Transition-South 3046 1,511,860 1,584,718 72,858 27.5 25.5 (2.0) 66 68 2 Pace Center for Girls 3010 381,518 325,609 (55,909) - - - 47 42 (5) Palm Bch Juvenile Correction 3354 827,093 827,623 530 9.9 9.9 - 126 70 (56)

Palm Beach County Jail 3002 589,899 687,109 97,210 8.0 8.0 - 48 30 (18) PB Regional Juvenile-Det Ctr 3006 609,020 575,785 (33,235) 8.4 7.5 (0.9) 52 36 (16) Riviera Bch Prep&Achieve Acad 3355 2,025,582 2,063,679 38,098 32.0 32.0 - 124 173 49

Teen Parent Program 3100 1,388,326 1,397,379 9,053 3.0 3.0 - 106 66 (40) Turning Points Academy 0842 2,496,487 2,339,125 (157,362) 39.0 36.0 (3.0) 100 125 25

Education Alternatives Schools 14,667,526$ 14,715,500$ 47,974$ 205.4 199.5 (5.9) 962 1,036 74

Enrollment


286

Exceptional Student Education Centers - All Funds FY 2016 FY 2017 ChangeProjected Student Enrollment 586 491 (95)


Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change511000 Administration 371,112$ 379,854$ 8,742$ 4.0 4.0 - 512000 Teachers 4,299,777 4,358,700 58,923 88.0 86.0 (2.0) 513000 Other Certified 646,500 601,000 (45,500) 10.0 10.0 - 515000 Aide 1,381,800 1,376,620 (5,180) 69.8 69.0 (0.8) 516000 Other Support 682,533 831,484 148,951 29.4 29.4 - 518000 Temporary 516,646 41,115 (475,531) 519990 Overtime 188 - (188) 575000 Other Personnel 184,785 161,271 (23,514) 521000 Benefits 2,931,359 2,938,337 6,978

530000 Purchased Services 3,446 3,193 (253) 540000 Energy Services 450 450 - 550000 Materials & Supplies 43,801 34,188 (9,613) 560000 Capital Outlay 955 - (955) 570000 Other Expenses 176 - (176)

TOTAL 11,063,528$ 10,726,212$ (337,316)$ 201.1 198.4 (2.8)


Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change516000 Other Support 34,700$ 35,700$ 1,000$ 1.0 1.0 - 521000 Benefits 13,278 13,730 452 - -

530000 Purchased Services 10,075 9,388 (687) TOTAL 58,053$ 58,818$ 765$ 1.0 1.0 -

Special Revenue

Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change511000 Administration 38,988$ 39,951$ 963$ 1.0 1.0 - 512000 Teachers 57,080 - (57,080) 1.0 2.0 1.0 513000 Other Certified 457,903 - (457,903) 10.0 9.0 (1.0) 515000 Aide 548,973 - (548,973) 28.9 29.6 0.8 516000 Other Support 648,209 82,194 (566,015) 25.4 18.9 (6.6) 518000 Temporary 20,605 5,945 (14,660) 519990 Overtime 214 - (214) 575000 Other Personnel 1,610 975 (635) 521000 Benefits 725,750 52,920 (672,829)

530000 Purchased Services 31,850 13,375 (18,475) 540000 Energy Services 23,989 - (23,989) 550000 Materials & Supplies 137,810 27,884 (109,926) 560000 Capital Outlay 17,950 23,800 5,850 570000 Other Expenses 1,157 500 (657)

TOTAL 2,712,087$ 247,544$ (2,464,542)$ 66.3 60.5 (5.8)

TOTAL - ALL FUNDS 13,833,668$ 11,032,574$ (2,801,093)$ 268.4 259.9 (8.5)


287

ESE - Direct School Services - All Funds


Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change512000 Teachers 22,655,023$�� 20,735,836$�� (1,919,187)$�� 428.5�� 436.6�� 8.1��513000 Other Certified 2,274,209�� 2,347,201�� 72,992�� 38.8�� 37.8�� (1.0)��516000 Other Support 588,017�� 799,110�� 211,093�� 16.0�� 20.3�� 4.3��518000 Temporary 282,499�� 185,811�� (96,688)��519990 Overtime 61�� (61)��575000 Other Personnel 67,549�� 67,549�� 521000 Benefits 7,642,936�� 9,153,672�� 1,510,736��

530000 Purchased Services 7,146,484�� 6,654,253�� (492,231)��550000 Materials & Supplies 44,338�� 64,354�� 20,016��560000 Capital Outlay 104,178�� 72,222�� (31,956)��570000 Other Expenses 39,860�� 47,805�� 7,945��

TOTAL 40,845,155$�� 40,127,813$�� (717,342)$�� 483.3�� 494.7�� 11.4��


Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change530000 Purchased Services 5,599$�� 7,486$�� 1,887$��

TOTAL 5,599$�� 7,486$�� 1,887$��

Special Revenue

Account FY 2016 FY 2017 Change FY 2016 FY 2017 Change511000 Administration �$�� $�� $�� 1.0�� 1.0��512000 Teachers 368,965�� (368,965)�� 6.0�� 7.0�� 1.0��513000 Other Certified 554,043�� (554,043)�� 8.0�� 7.0�� (1.0)��515000 Aide 36,927�� (36,927)�� 2.6�� 2.6�� 516000 Other Support 135,679�� 1,250,788�� 1,115,109�� 5.0�� 66.8�� 61.8��518000 Temporary 15,339�� (15,339)��521000 Benefits 342,109�� 486,544�� 144,435��

530000 Purchased Services 1,140�� 870,000�� 868,860��550000 Materials & Supplies 9,754�� (9,754)��560000 Capital Outlay 7,742�� (7,742)��

TOTAL 1,471,697$�� 2,607,332$�� 1,135,635$�� 21.6�� 84.4�� 62.8��

TOTAL - ALL FUNDS 42,322,451$�� 42,742,631$�� 420,180$�� 504.9�� 579.0�� 74.2��


288



289

Charter Schools - General Fund

Dept. Charter School Year OpenedStudentsServed

Estimated Enrollment Projected Funding

0664 Academy for Positive Learning Charter School 2004-05 K-8 142 898,000$3400 Believers Academy 2006-07 Ages 14-21 120 1,389,0004010 Belle Glade Excel 2013-14 K-5 130 897,000

3941 Ben Gamla Palm Beach 2011-12 K-6 300 2,026,0000054 Boca Raton Charter School 2006-07 K-5 102 681,0003385 Bright Futures Academy 2001-02 K-8 545 3,626,000

4100 Connections Education Center of the Palm Beaches 2016-17 K-8 40 1,812,0004072 Eagle Arts Academy 2014-15 6-8 700 4,667,0002521 Ed Venture 1999-00 Ages 16–22 88 1,221,000

3398 Everglades Preparatory Academy 2002-03 9-12 106 682,0004081 Florida Futures Academy @ Riviera Beach Campus 2015-16 Ages 16-21 154 896,0004020 Franklin Academy B 2013-14 K-8 1,250 8,525,000

4021 Franklin Academy C 2014-15 K-8 950 5,999,0004061 Franklin Academy D 2014-15 K-8 500 1,990,0003961 Gardens School of Technology Arts 2011-12 K-8 275 1,750,000

3382 Glades Academy 2001-02 K-5 197 1,374,0003396 G-Star for Motion Pictures and Television 2003-04 9-12 1,000 6,263,0003345 Gulfstream Goodwill L.I.F.E. Academy 2005-06 Ages 14-22 82 1,035,000

3381 Imagine Schools - Chancellor Campus 2001-02 K-8 1,019 7,049,0001461 Inlet Grove Community High School, Inc. 2004-05 9-12 674 4,171,0003395 JFK Medical Center Charter School 2002-03 K-8 528 3,631,000

4037 Learning Path Academy 2013-14 K-5 200 1,603,0003971 Mavericks High School at Palm Springs 2011-12 9-12 540 3,442,0003394 Montessori Academy of Early Enrichment 2005-06 Ages 3-10 205 1,480,000

2801 Palm Beach Maritime Academy 1999-00 K-8 1,000 7,308,0002941 Palm Beach School for Autism 2003-04 Pre-K-8 277 6,649,0003924 PB Maritime HS 2015-16 9-12 125 637,000

3401 Quantum High School 2012-13 9-12 285 1,869,0003431 Renaissance Charter School at WPB 2011-12 K-8 950 6,410,0004051 Renaissance Charter School at Central Palm 2014-15 K-8 928 5,378,000

4050 Renaissance Charter School at Cypress 2014-15 K-8 703 3,964,0004000 Renaissance Charter School at Palms West 2013-14 K-8 775 5,226,0004002 Renaissance Charter School at Summit 2013-14 K-8 1,000 6,691,000

4001 Renaissance Charter School at Wellington 2014-15 K-8 650 3,648,0003083 Renaissance Learning Academy 1999-00 Ages 14-21 75 2,291,0002791 Renaissance Learning Center 2009-10 Pre-K-Age 14 113 2,798,000

3443 Riviera Beach Maritime Academy 2006-07 9-12 160 926,0003391 Seagull Academy for Independent Living 2002-03 Ages 14-22 52 626,0003413 Somerset Academy Boca East 2011-12 K-5 375 2,312,000

FY 2017


290

Dept. Charter School Year OpenedStudentsServed

Estimated Enrollment Projected Funding

FY 2017

4041 Somerset Academy Boca Middle 2013-14 K5 150 386,0004013 Somerset Academy Canyons High School 2013-14 9-12 500 2,609,0004012 Somerset Academy Canyons Middle School 2013-14 6-8 900 5,410,000

4091 Somerset Academy Lakes 2016-17 K-5 350 -1571 South Tech Charter Academy, Inc. 2004-05 9-12 1,099 7,498,0003441 South Tech Preparatory Academy (Middle School) 2013-14 6-8 450 2,422,000

4090 Sports Leadership and Management 2016-17 6-8 135 -2531 The Arc of Palm Beach County Inc. (Potentials North) 1998-99 Ages 3-10 26 784,0003386 The Center for Education (Toussaint L' Ouverture High School) 2001-02 9-12 148 1,032,000

4080 University Preparatory Academy 2015-16 K-8 100 593,0002911 Western Academy Charter School 2003-04 K-8 463 3,072,0003421 Worthington High School 2012-13 9-12 275 1,880,000

21,911 149,526,000$

Charter School Reserves 11,017,426$Charter School Capital Outlay 3,100,000

163,643,426$

-Contract Management Services -Test Administration -FTE and Data Reporting -Processing of Teacher Certificate Data -Exceptional Student Education Administration -Information Services

Charter Schools are non-profit public schools administered by municipalities, corporations, or private individuals, approved and sponsored by the School Board. For the 2015-16 school year, Palm Beach County had fifty-four (54) charter schools serving 20,452 students. Fifty-one (51) charter schools are expected to serve over 21,900 students in 2016-2017.

The district calculates a 5% administrative fee for all charter schools. However, the district may retain only the amount of the fee generated by the revenue for the first 500 students at each charter school. If a charter school's enrollment is greater than 500, the balance of the administrative fee is allocated to the charter school for capital outlay purposes. The administrative fee retained by the District provides the following:


291

ADULT EDUCATION - General Fund

Deptid Description FY 2016 FY 2017 Change FY 2016 FY 2017 Change0331 Adult Education Center 3,941,593$ 3,992,978$ 51,385$ 40.4 36.9 (3.5) 0005 Adult Virtual Academy 250,000 269,476 19,476 2.0 3.0 1.0 0863 Atlantic Adult 534,092 439,271 (94,821) 2.0 2.0 -

0962 Boca High Adult 706,253 661,746 (44,507) 7.0 7.0 - 1492 Boca Middle Adult 363,460 100,000 (263,460) 2.8 2.8 - 2362 Boynton Beach High Adult 280,934 275,640 (5,294) 2.0 2.0 -

0902 Delray Full Service Adult 406,498 585,872 179,374 2.5 3.5 1.0 0582 Forest Hill High Adult 522,658 501,383 (21,275) 2.0 2.0 - 2302 GladesCentralAdultEd 350,944 291,990 (58,954) 2.0 2.0 -

1462 Inlet Grove Adult 190,416 227,158 36,742 - - - 3923 John I Leonard Adult Ed Cntr 280,000 320,374 40,374 2.0 2.0 - 0083 Jupiter High Adult 519,760 473,706 (46,054) 2.0 2.0 -

0692 Lake Worth High Adult 703,736 653,610 (50,126) 2.5 2.5 - 0762 Lantana Middle Adult 352,740 290,726 (62,014) 2.0 2.0 - 3922 North Technical Education Cntr 225,000 189,134 (35,866) - - -

2182 Olympic Heights Adult 382,747 354,915 (27,832) 2.0 2.0 - 1372 Palm Beach Gardens High Adult 401,377 363,588 (37,789) 2.0 2.0 - 1852 Palm Beach Lakes-Adult Ed 378,607 307,807 (70,800) 2.0 2.0 -

0612 Palm Springs Adult 341,256 316,669 (24,587) 2.0 2.0 - 2002 Pk Vista Com Hg Adult Ed 240,559 262,808 22,249 2.0 2.0 - 2642 Plm Bch Central Cm Hg Adult Ed 285,271 306,898 21,627 2.0 2.0 -

0312 Roosevelt Middle Adult 436,689 - (436,689) 2.0 2.0 - 2332 Royal Palm Bch High Adult 351,465 301,517 (49,948) 3.0 3.0 - 1612 Santaluces High Adult 422,072 316,040 (106,032) 2.6 2.6 -

3862 Seminole Ridge High AdEd 251,542 243,286 (8,256) 2.0 2.0 - 1572 South Tech Adult Education 402,793 382,306 (20,487) - - - 1682 Spanish River Adult 250,702 - (250,702) 2.0 2.0 -

0202 Suncoast Hig Adult Ed Center 150,000 101,146 (48,854) 1.0 1.0 - 2192 Wellington High Adult 383,250 301,536 (81,714) 2.0 2.0 - 3082 West Boca Raton High Adult Ed 317,080 282,049 (35,031) 2.0 2.0 -

3921 West Technical Education Cntr 215,000 183,248 (31,752) - - -

9015 Student Services, Equity Access - 124,841 - 1.0 1.0 9039 Adult & Community Education 2,350,731 1,765,676 (585,055) 11.0 14.0 3.0 9026 FTE & Student Reporting 56,616 55,514 (1,102) 0.5 0.5 - 9267 Recruitment and Retention 69,142 70,512 1,370 1.0 1.0 -

RESERVES TO BE DISTRIBUTED9989 Adult General Education 1,038,359 3,179,576 2,141,217

Total ADULT EDUCATION with Reserves 18,353,341$ 18,492,996$ 139,655$ 112.3 114.8 2.5

Budget Staffing Levels (FTE)


292

COMMUNITY EDUCATION - General Fund

Deptid Description FY 2016 FY 2017 Change0005 Adult Ed Virtual Academy 1,406$ -$ (1,406) 0862 Atlantic High 82,308 - (82,308) 0961 Boca Raton High 58,890 - (58,890)

1491 Boca Raton Middle 80,152 - (80,152) 2361 Boynton Beach High 26,219 - (26,219) 0904 Delray Full Service Transition 30 - (30)

0581 Forest Hill High 39,288 - (39,288) 1361 John I Leonard High 4,734 - (4,734) 0081 Jupiter High 75,609 - (75,609)

0691 Lake Worth High 36,501 - (36,501) 0761 Lantana Middle 44,653 - (44,653) 2181 Olympic Heights High 21,383 - (21,383)

2631 Palm Beach Central High School 56,149 - (56,149) 1371 Palm Beach Gardens High 63,521 - (63,521) 1851 Palm Beach Lakes High 11,469 - (11,469)

0611 Palm Springs Middle 89,273 - (89,273) 2001 Park Vista Comm High 40,824 - (40,824) 0311 Roosevelt Middle 5,089 - (5,089)

2331 Royal Palm Beach Comm High 68,369 - (68,369) 1611 Santaluces High 57,470 - (57,470) 3861 Seminole Ridge High 104,853 - (104,853)

1571 South Tech Community High 23,465 - (23,465) 1681 Spanish River High 34,373 - (34,373) 0024 Virtual and Distance Ed Center 3,776 - (3,776)

2191 Wellington High 73,857 - (73,857) 3251 West Boca Raton Comm High 22,938 - (22,938)

9039 Adult & Community Education 148,364 - (148,364)

RESERVES - 1,100,000 1,100,000

Total COMMUNITY EDUCATION with Reserves 1,274,964$ 1,100,000$ (174,964)$

FY 2016 budget includes a full year of fees collected and carryover from 2015FY 2017 budget only includes fees collected as of July 31, 2016

Appropriations


293

EXTENDED LEARNING - General Fund

Deptid Description FY 2016 FY 2017 Change FY 2016 FY 2017 Change2141 Acreage Pines Elementary 170,075 - (170,075) 1.75 1.75 - 1451 Addison Mizner Elementary 570,763 - (570,763) 3.25 3.25 - 0101 Allamanda Elementary 428,614 - (428,614) 1.75 1.75 -

1891 Banyan Creek Elementary 439,680 6,937 (432,743) 3.75 3.75 - 0741 Barton Elementary 269 - (269) - - - 2541 Beacon Cove Intermediate 504,848 - (504,848) 3.25 3.39 0.14

0531 Belvedere Elementary 109,476 - (109,476) 1.00 1.00 - 2751 Benoist Farms Elementary 168,807 - (168,807) 1.00 1.00 - 0601 Berkshire Elementary 557,966 - (557,966) 3.25 3.25 -

2561 Binks Forest Elementary 612,594 - (612,594) 2.75 2.75 - 0951 Boca Raton Elementary 59,219 - (59,219) 1.00 1.00 - 1531 C O Taylor-Kirklane Elem 455,841 - (455,841) 2.75 2.75 -

1911 Calusa Elementary 617,452 18,000 (599,452) 4.50 4.50 - 2761 Cholee Lake Elementary 258,043 - (258,043) 1.00 1.00 - 2071 Citrus Cove Elementary 675,231 - (675,231) 4.00 4.00 -

2581 Coral Reef Elementary 548,124 - (548,124) 2.75 2.75 - 1811 Coral Sunset Elementary 243,409 - (243,409) 2.00 2.00 - 2731 Crosspointe Elementary 399,945 - (399,945) 1.75 1.75 -

2121 Crystal Lakes Elementary 417,040 - (417,040) 1.75 1.75 - 1941 Cypress Trails Elementary 251,410 - (251,410) 1.75 1.75 - 1541 D D Eisenhower Elementary 271,794 - (271,794) 2.50 2.50 -

1741 Del Prado Elementary 445,191 - (445,191) 4.00 4.00 - 3261 Diamond View Elementary 375,907 - (375,907) 2.50 2.50 - 2721 Discovery Key Elem 410,046 - (410,046) 3.88 3.88 -

2491 Dr Mary McLeod Bethune Elem 83,969 - (83,969) - - - 2101 Egret Lake Elementary 270,780 15,000 (255,780) 1.00 1.00 - 3361 Elbridge Gale Elementary 485,737 30628 (455,109) 2.75 2.75 -

3341 Equestrian Trails Elementary 281,837 - (281,837) 3.88 3.88 - 0061 Everglades Elementary 599,957 35,750 (564,207) 2.75 2.75 - 0621 Forest Hill Elementary 213,205 1,000 (212,205) 1.75 1.75 -

0831 Forest Park Elementary 271,489 - (271,489) 1.00 1.00 - 2671 Freedom Shores Elementary 510,857 - (510,857) 4.00 4.00 - 2551 Frontier Elem 243,697 - (243,697) 2.50 2.50 -

0821 Galaxy Elementary 363,083 - (363,083) 1.75 1.75 - 2421 Golden Grove Comm Elementary 283,313 - (283,313) 1.75 2.50 0.75 3351 Grassy Waters Elementary 399,088 - (399,088) 3.63 3.63 -

0631 Greenacres Elementary 178,882 - (178,882) 1.75 1.75 - 1411 Grove Park Elementary 160,035 - (160,035) 2.00 2.00 - 1421 Hagen Road Elementary 443,217 - (443,217) 2.50 2.50 -

2081 Hammock Pointe Elementary 493,236 9,800 (483,436) 3.25 3.50 0.25 2571 Heritage Elementary 191,582 - (191,582) 1.75 1.75 - 0011 Hidden Oaks Elementary 292,185 - (292,185) 2.50 2.50 -

0671 Highland Elementary 255,247 - (255,247) 1.75 1.75 - 1761 HL Johnson Elementary 512,779 - (512,779) 5.13 5.13 - 0012 Hope-Centennial Elementary Sch 133,433 - (133,433) 1.75 1.75 -

1861 Indian Pines Elementary 178,295 - (178,295) 1.75 1.75 - 0931 JC Mitchell Elementary 327,566 - (327,566) 2.50 2.50 - 1651 Jerry Thomas Elementary 335,673 - (335,673) 3.00 3.00 -

0071 Jupiter Elementary 208,343 - (208,343) 2.50 2.50 - 2091 Jupiter Farms Elementary 269,777 - (269,777) 3.25 3.25 - 1831 KE Cunningham-Canal Point Elem 11,160 - (11,160) - - -

0141 Lake Park Elementary 108,367 - (108,367) 1.00 1.00 - 0751 Lantana Elementary 247,914 - (247,914) 2.50 2.50 - 1871 Liberty Park Elementary 259,312 - (259,312) 2.50 2.50 -

Appropriations Staffing Levels (FTE)


294

Deptid Description FY 2016 FY 2017 Change FY 2016 FY 2017 Change

1931 Lighthouse Elementary 435,365 - (435,365) 3.25 3.25 - 2031 Limestone Creek Elementary 332,006 - (332,006) 2.50 2.50 - 0211 Lincoln Elementary 125,598 - (125,598) 1.00 1.00 -

1901 Loxahatchee Groves Elementary 182,052 - (182,052) 3.50 4.50 1.00 2241 Manatee Community Elem 719,779 10,000 (709,779) 3.50 3.50 - 0661 Marsh Pointe Elementary 589,786 - (589,786) 2.75 3.25 0.50

0591 Meadow Park Elementary 230,708 - (230,708) 2.38 2.38 - 1441 Melaleuca Elementary 142,260 - (142,260) 1.00 1.00 - 1951 Morikami Park Elementary 567,442 - (567,442) 4.25 4.25 -

2051 New Horizons Elementary 247,342 - (247,342) 3.00 3.00 - 0681 North Grade Elementary 340,734 - (340,734) 2.50 2.50 - 0291 Northboro Elementary 414,723 - (414,723) 2.50 2.50 -

0271 Northmore Elementary 59,793 - (59,793) 0.75 0.75 - 2351 Orchard View Community Elem 72,687 - (72,687) 1.00 1.00 - 0111 Palm Beach Gardens Elementary 456,704 - (456,704) 3.25 3.25 -

0421 Palm Beach Public 194,242 - (194,242) 2.75 2.75 - 0651 Palm Springs Elementary 190,199 - (190,199) 1.75 1.75 - 0561 Palmetto Elementary 212,460 - (212,460) 1.75 1.75 -

2161 Panther Run Elementary 352,530 - (352,530) 3.50 3.50 - 2861 Pierce Hammock Elementary 265,815 - (265,815) 4.00 4.00 - 0871 Plumosa School of the Arts 190,754 - (190,754) 1.00 1.00 -

0791 Poinciana Elementary 341,839 - (341,839) 1.75 1.75 - 0781 Rolling Green Elementary 260,244 - (260,244) 2.50 2.50 - 2741 Royal Palm Beach Elem 477,516 - (477,516) 2.50 2.50 -

0881 S D Spady Elementary 365,849 - (365,849) 2.50 2.50 - 1961 Sandpiper Shores Elementary 274,725 - (274,725) 2.00 2.00 - 1711 Seminole Trails Elementary 312,946 - (312,946) 2.50 2.50 -

2431 South Grade Elementary 210,821 - (210,821) 1.00 1.00 - 0572 South Olive Elementary 226,630 - (226,630) 1.00 1.00 - 0771 Starlight Cove Elementary 194,652 - (194,652) 3.00 3.00 -

2691 Sunrise Park Elem 441,424 1,498 (439,926) 3.38 3.38 - 0281 Sunset Palms Elementary 891,741 - (891,741) 4.75 4.75 - 0131 The Conservatory School at NPB 264,879 - (264,879) 2.00 1.75 (0.25)

2011 Timber Trace Elementary 516,720 555 (516,165) 2.75 2.75 - 0361 U B Kinsey-Palmview Elementary 279,513 - (279,513) 1.00 1.00 - 1661 Verde Elementary 494,448 - (494,448) 4.50 4.50 -

0191 Washington Elementary 98,289 - (98,289) 1.00 1.00 - 0031 Waters Edge Comm Elementary 381,823 - (381,823) 3.75 3.75 - 1671 Wellington Elementary 379,103 - (379,103) 3.25 3.25 -

0481 West Gate Elementary 122,686 - (122,686) 2.50 2.50 - 1401 West Riviera Elementary 30,857 - (30,857) 3.00 3.00 - 0351 Westward Elementary 119,017 - (119,017) 1.00 1.00 -

1781 Whispering Pines Elementary 413,238 - (413,238) 3.50 3.50 - 1391 Wynnebrook Elementary 206,091 - (206,091) 1.00 1.00 -

9012 Extended Lrn (Aftersch Prog) 1,687,473 1,500 (1,685,973) 19.69 18.67 (1.02)

Reserves - 38,557,332 38,557,332

Transfers out to Capital (24,679) (30,628)

Total Extended Learning 32,896,586$ 38,657,372$ 5,766,736$ 253.69 255.06 1.37

* FY 2015 Budget only includes fees collected as of July 31, 2015



295

Pre-K Child Care - General Fund

Deptid Description FY 2016 FY 2017 Change FY 2016 FY 2017 Change0691 Lake Worth High 118,822 - (118,822) 1.00 1.00 - 1901 Loxahatchee Groves Elementary 315 - (315) - - - 2181 Olympic Heights High 30,567 - (30,567) 1.63 1.63 -

1851 Palm Beach Lakes High (6,399) - 6,399 - - - 1801 Royal Palm School (14,018) - 14,018 - - - 1611 Santaluces High 49,000 - (49,000) - - -

1681 Spanish River High 163,622 - (163,622) 1.88 1.88 - 2201 William T Dwyer High 36,756 - (36,756) 0.81 0.81 -

-

RESERVES - 300,000 300,000 - - -

Total Pre-K Childcare with Reserves 378,664$ 300,000$ (78,664)$ 5.32 5.32 -

Summer Camp - General Fund

FY 2016 FY 2017 ChangeTotal Summer Camp 7,133,076$ 1,612,000$ (5,521,076)$


Appropriations


296

Glossary

AAA Plan – Accelerated Achievement Plan School Board initiative to utilize resources and new learning strategies to improve student performance at low performing schools.

ARRA – American Recovery & Reinvestment Act Federal grant funding provided to stimulate the economy and improve academic achievement.

Accrual basis of accounting Revenues are recognized when earned, and expenses are recognized when incurred.

Ad Valorem TaxA tax levied primarily on the value of real property. The amount of tax is determined by multiplying the taxable assessed value of the property times the millage rate.

AllocationComponent of an appropriation earmarking expenditures for a specific purpose.

AllotmentThe portion of an appropriation which may be encumbered or spent during a specified period.

Appropriation Funds set aside for a specific purpose.

Base Student AllocationDollar amount paid by the state to a district for each weighted FTE.

BoardConsists of the activities of the elected or appointed body which has been created according to state law and vested with responsibilities for educational activities in a given administrative unit. Also included here are expenses of the Board Attorney and other legal services, independent auditors, internal auditors that report directly to the Board, negotiators, lobbyists, etc.

Bonds - Sale of Local Bonds Issued by the district and authorized by the vote of the people of the district, these funds may be used to acquire land, renovate, remodel and expand existing facilities, build new schools, and pay issuance costs.

BudgetA plan of financial activity for a specified fiscal year indicating all planned revenues and expenses for the budget period.

CTA Classroom Teachers Association – Palm Beach County’s teacher union

Capital Outlay Bond Issue (COBI)Bonds issued by the State of Florida on behalf of the school district for capital outlay purposes. Funds may be used for survey recommended projects included on the District’s project priority list. Repayment of bonds is from CO&DS revenues.


297

Glossary

Capital Projects FundsThese funds are used to account for financial resources to be used for acquisition or construction of major capital facilities and equipment.

Capital Outlay & Debt Service (CO & DS) - Motor Vehicle License Revenue Allocated by the Office of Educational Facilities, Budgeting and Financial Management, these funds may be used in acquiring, building, constructing, altering, remodeling, improving, enlarging, furnishing, equipping, maintaining, renovating, or repairing of capital outlay projects. These funds are spent on projects on the Project Priority List presented to the State Department of Education.

Categorical Funding Funds allocated by the State that must be expended for the purpose designated.

Central ServicesActivities, other than general administration, which support each of the other instructional and supporting service programs. These activities are defined in the following functions: Planning, Research, Development and Evaluation Services, Information Services, Staff Services, Statistical Services, Data Processing Services, Internal Services, and other Central Services.

Certificates of Participation (COPs) - Sale of Lease Certificates Certificates of Participation are used to finance the construction of state approved educational facilities, land, and the purchase of equipment by the acceleration of funds to the district through the issuance of debt. The debt service is paid from the proceeds of the Capital Millage (2.000 Mills). Since the source of funds for repayment of COPs is from a currently authorized source, voter approval is not needed. COPs are not considered to be debt because the School Board is not legally required to appropriate funds to make lease payments. COPs may only be used for those projects designated in the official lease document.

Class Size Reduction AmendmentIn November 2002, Florida voters passed the class size reduction amendment to the State’s constitution that obligated the State to fund the reduction of class sizes. The amendment requires that for school year 2010-2011, core class sizes not exceed the following: 18 for Pre-k to grade 3; 22 for grades 4-8; 25 for grades 9-12. The class size requirements do not apply to extracurricular classes.

Community ServicesCommunity Services consist of those activities that are not related to providing education for pupils in a school system. These include services provided by the school system for the community as a whole or some segment of the community, such as community recreation programs, civic activities, public libraries, programs of custody and care of children, and community welfare activities.

Comprehensive Researched-Based Reading Program (CRRP)Categorical funding provided through Florida Education Finance Program (FEFP), which requires school districts to submit annual written K-12 plans to Florida Department of Education.

Contingency ReserveReserve held to meet unexpected and emergency needs of the District. Board Policy (P-2.55) requires a contingency reserve equal to three percent (3%) of the annual operating budget. Disbursement of funds from the contingency reserve requires a super majority vote by the School Board.


298

Glossary

Cost FactorsWeights assigned to programs based on average cost of the program in the state. In most cases, a three year average is used to determine this factor.

Debt Service FundsThese funds are used to account for the accumulation of resources for, and the payment of, interest and principal on general long term debt.

Declining Enrollment SupplementAdditional funds provided to districts whose student population has decreased from the previous year.

Discretionary MillageA tax levied by local School Boards, but set by the Legislature at a maximum of 0.748 mills. The District may choose to split this between capital and operating as needed.

Discretionary Critical Needs MillageFlorida school districts may make an additional supplemental levy, not to exceed 0.25 mills for critical capital or operating needs.

District Cost Differential (DCD)Factor assigned to each district intended to equalize cost of hiring equally qualified personnel across school districts. The Florida Price Level Index for the most recent three years is used to calculate this factor.

ESE Exceptional Student Education – education for gifted students and students with disabilities.

ESE Guaranteed Allocation A fixed funding allocation provided by the State for supplemental services for gifted students and students with low to moderate disabilities. It is not recalculated after the initial allocation.

ESOL English for Speakers of Other Languages – education provided to new arrivals to the country.

EncumbrancesObligations that are chargeable to an appropriation and for which a part of the appropriation is reserved.

EntitlementA government program that guarantees and provides benefits to a particular group.

Expendable Trust FundsFunds where the principal and income may be expended.

ExpenditureDisbursement.

FCAT- Florida Comprehensive Assessment Test State testing introduced by the State of Florida in 1999. The student test results are used to measure student learning and assign letter grades to schools and districts.


299

Glossary

FEFPFlorida Education Finance Program is the method used by the State to distribute funds in Florida for education.

FPLIFlorida Price Level Index is used as a cost of living index to determine the District Cost Differential factor for each school district.

FRSFlorida Retirement System – retirement plan offered by the State of Florida to Florida state and local government employees. The School District is assessed a contribution amount to help fund the system.

F.S. 237.161 Loan - Revenue Anticipation Notes Funds may be used for school buses, land, equipment for educational purposes, remodeling, renovation, and new construction of educational and administrative facilities. The debt service is paid from the proceeds of the capital millage (2.000 Mills).

FTEFull-time equivalent, used in reference to students, for purposes of state funding.

Facilities Acquisition and ConstructionConsists of those activities concerned with the acquisition of land and buildings, remodeling buildings, construction of buildings and additions, initial installation or extension of service systems and other built-in equipment, and improvements to sites.

Florida School Recognition ProgramRecognizes the high quality of many of Florida’s public schools. Provides greater autonomy and financial awards to schools that demonstrate sustained or significantly improved performance on the Florida Comprehensive Assessment Test (FCAT). Schools that receive an A or schools that improve at least one performance grade are eligible for school recognition.

Fiduciary FundsFunds identified as pension trust funds, investment trust funds, private-purpose funds, and agency funds which are used to report resources held by a governmental unit in a trustee or agency capacity for others and, therefore, cannot be used to support the government’s own program.

Fiscal ServicesConsists of those activities concerned with the fiscal operation of the school system. This function includes budgeting, receiving and disbursing cash, financial accounting, payroll, inventory control, and internal auditing.

Fiscal Year (FY)Florida school districts operate under a July 1st to June 30th fiscal year.


300

Glossary

Food ServicesConsists of those activities concerned with providing food to pupils and staff in a school or school system. This function includes the preparation and serving of regular and incidental meals, lunches or snacks in connection with school activities, and the delivery of food. Food purchased and served outside the district’s defined Food Services program are to be charged as a purchased service of the applicable function.

FunctionThe action or purpose for which a person or thing is used or exists. The activities are characterized into three major functions as follows: 1. Instruction – activities dealing directly with the teaching of pupils. 2. Instructional Support Services – includes administrative, technical, and logistical support to facilitate and enhance instruction. 3. General Support – those activities concerned with establishing policy, operating schools and providing essential facilities and services for the staff and pupils.

FundA 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 limitations. In addition to funds, there are two self-balancing groups of accounts: one to account for buildings, land, equipment, and other general fixed assets; another to account for obligations on long-term debt.

Fund BalanceThe difference between revenue and expenditures. A negative fund balance is sometimes called a deficit.

GASB-34Governmental Accounting Standards Board (GASB) issued Statement 34, Basic Financial Statements-and Management’s Discussion and Analysis-for State and Local Governments which requires all governments, including special-purpose governments such as school districts, to implement a new financial reporting model. The model includes management’s discussion and analysis (MD&A), basic financial statement notes to the financial statements, and certain other required supplementary information (RSI) other than MD&A.

General AdministrationConsists of those activities performed by the superintendent and assistant superintendents in the general direction and management of all affairs of the school system. This includes all personnel and materials in the office of the superintendent.

General FundThe primary operating funds of the District. It is used to account for all financial resources except those required to be accounted for in other funds.

General Obligation BondsBonds that the school district pledges its full faith and credit to the repayment of the bonds.


301

Glossary

General Support ServicesConsists of those activities responsible for establishing policy, operating schools and the central administration offices and providing the essential facilities and services for the staff and pupils.

Hold Harmless AllocationGuarantees that each district has a certain percentage funding increase over the previous year.

Homestead ExemptionReduction applied to the assessed value of a home used as the primary residence of the taxpayer. For School District taxes, it is $25,000 and for all other taxes it is $50,000.

IDEA - Individuals with Disabilities Education ActThe Federal law that guarantees all children with disabilities access to a free and appropriate public education. The District receives IDEA Federal entitlement grant funds to assist with a portion of the cost associated with serving disabled students.

Impact Fees Funds can be used for equipment, site acquisition, and the construction or expansion of new facilities for enrollment increases.

Instruction & Curriculum Development ServicesActivities designed to aid teachers in developing the curriculum, preparing and utilizing special curriculum materials, and understanding and appreciating the various techniques which stimulate and motivate pupils. Included in this function are the following instructional support specialists: primary, technology, learning resources, and behavioral.

Instructional Media ServicesConsists of those activities concerned with the use of all teaching and learning resources, including hardware and content materials. Educational Media are defined as any devices, content materials, methods, or experiences used for teaching and learning purposes, including printed and non-printed sensory materials. Included are school media centers (school libraries) and central media center operations, as well as routine repair and maintenance of audio-visual equipment.

Instructional Staff Training ServicesActivities 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 or school. Among these activities are workshops, demonstrations, school visits, courses for college credits, sabbatical leaves, and travel leaves.

Instructional Support ServicesProvides administrative technical (such as guidance and health) and logistical support to facilitate and enhance instruction. Instructional Support Services exist as adjuncts for the fulfillment of the behavioral objectives of the instruction functions, rather than as entities within themselves. Although some supplies and operational costs are generated in instructional support, the major concern will be in the area of personnel.

Internal Service FundsThese funds are used to account for the financing of goods or services provided by one department or other departments of the governmental units on a cost reimbursement basis.


302

Glossary

LevyTaxes imposed for the support of governmental activities.

Maintenance of PlantConsists of activities that are concerned with keeping the grounds, buildings and equipment at an acceptable level of efficiency through repairs or preventative maintenance.

Market ValueThe Property Appraiser’s opinion of what a willing buyer would have paid a willing seller for property as of January 1. Other factors considered include economic conditions and the value of new improvements added to existing properties.

MillUnit of monetary value equal to .001 of a dollar (1/10 of one cent).

MillageUnit of monetary value equal to .001 of a dollar (1/10 of one cent); used to assess real estate tax levies. One mill equals one dollar in taxes for each $1,000 of assessed value.

Millage (Capital)-Local Tax Levy on Nonexempt Assessed Property Valuation Funds may be used for new construction, remodeling, and site improvement; expansion to new sites, existing sites, auxiliary facilities, or ancillary facilities; maintenance; renovations; school buses; new and replacement equipment; lease purchase agreement payments; payment of loans; environmental regulation compliance costs; and leasing of educational facilities.

Modified accrual basis of accounting Revenues are recognized in the accounting period in which they become both measurable and available.

Non-Expendable Trust FundFunds where the principal must be preserved intact. Only interest earnings can be used for the purpose of the trust.

ObjectThe article purchased or the service obtained. The eight major object categories are: Salaries, benefits, purchased services, energy, materials & supplies, capital outlay, other expenses and transfers.

Operation of PlantConsists of activities concerned with keeping the physical plant open and ready for use. Major components of this function are utilities, including telephone service, custodial costs, and insurance costs associated with school buildings. Includes cleaning, disinfecting, heating, moving furniture, caring for grounds, school crossing guards, security and other such activities that are performed on a daily, weekly, monthly or seasonal basis. Operation of plant does not encompass repairs and replacements of facilities and equipment.

Project Priority List (PPL)This listing is required by the State Constitution Section (9)(d) Article XII and relates to the order of priority of capital outlay projects. The projects are also listed in the Education Plant Survey. If a project is on the list, it qualifies for use of Capital Outlay and Debt Service (CO & DS) funds, and COBI bond sales. These funds come from state motor vehicle license tag fees.


303

Glossary

Project ReportingThis dimension is used to account for expenditures on projects funded through grants and to account for construction projects.

Public Education and Capital Outlay (PECO) - Gross Utilities Tax Funds may be used for debt service, remodeling, new construction, furniture and equipment, sites, library books, and asbestos removal.

Pupil Personnel ServicesThose activities which are designed to assess and improve the well being of pupils and to supplement the teaching process. These activities are classifiable under the following functions: Attendance and Social Work, Guidance Services, Health Services, Psychological Services, Parental Involvement and Other Pupil Personnel Services.

Pupil Transportation ServicesTransportation of the pupils to and from school activities, either between home and school, school and school or on trip for curricular or co-curricular activities. Expenditures for the administration of pupil transportation services are recorded in this account, together with other pupil transportation expenses.

Required Local Effort (RLE) The amount of ad valorem (property) taxes which the school district is required to impose in order to receive state FEFP funds.

Revenue Anticipation Notes (RANS)These notes may be issued by the District in anticipation of the receipt of current school funds. These notes may not exceed one year, but may be extended on a year by year basis for a total of five years. These obligations may not exceed one-fourth of the District’s tax revenues for operations for the preceding year. These funds may be utilized for School Board approved purchases to include school buses, land, equipment or educational purposes, remodeling, renovation, and new construction of educational and administrative facilities. RANS are authorized by Florida Statute 1011.15.

RevenueThe income of a government from taxation and other sources.

Safe Schools AppropriationThe State allocates Safe Schools funds based on the latest official Florida Crime Index provided by the Department of Law Enforcement and each district’s share of the State’s total weighted student enrollment. The purpose of the funds is to improve school safety.

School AdministrationProvides the responsibility of directing and managing the operation of a particular school. It includes the activities performed by the principal, assistant principal, and other assistants in general supervision of all operations of the school, evaluations of staff members of the school, assignment of duties to staff members, supervision and maintenance of the records of the school, and coordination of school instructional activities with instructional activities of the school system.

School Advisory Committee (SAC)A committee of parents, school staff and community representatives at each school who evaluate the needs of their school and develop a School Improvement Plan based on these needs.


304

Glossary

School Advisory Plan (SAP)SAP is a plan to improve student performance at an individual school. These plans, designed to implement state educational goals and student performance standards, are based on a needs assessment and include goals, indicators of student progress, strategies, and evaluation procedures.

Sparsity SupplementAdditional funds are provided to small districts to recognize that there are minimum costs which are necessary to run a school district.

Special Revenue FundsThese funds account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted or committed to expenditures for specific purposes. Grants such as Title I and the federally funded school food service program are reported in the Special Revenue funds.

Special Revenue – ARRA Funds Federal grant funding provided to stimulate the economy and improve academic achievement. The American Recovery and Reinvestment Act of 2009 provided $77 billion to states in direct funding for education. Although the act has no end date, the vast majority of the funding was received and expended between fiscal years 2010 and 2012.

Special Revenue – Non-ARRA Funds Any revenue from a federal grant other than the American Recovery and Reinvestment Act of 2009. Title I, IDEA (Individuals with Disabilities in Education Act), and Title II comprise the majority of non-ARRA funding.

SwapTraditionally, the exchange of one security for another to change the maturity, quality of issues, or because investment objectives have changed. Recently, swaps have grown and interest rate swaps. The school district has utilized the latter with select debt issues.

Swaption (Swap Option)The option to enter into an interest rate swap. In exchange for an option premium, the buyer gains the right but not the obligation to enter into a specified swap agreement with the issuer on a specified future date.

TRIM – Truth In MillageThe law (200.065 Florida Statutes) which sets requirements, calendar, and method to be used in levying property taxes.

Taxable ValueAmount used to calculate the taxes for all taxing authorities.

Trust and Agency FundsThese funds are used to account for assets held by Expendable Trust Funds, Nonexpendable Trust Funds, and Agency Funds.

Glossary

Weighted FTEFull-time equivalent student times the cost factor assigned to the program. The programs and their cost factors for the 2016-2017 school year are:

Program Grade Cost Factor Basic Education PK-3 1.103 Basic Education 4-8 1.000 Basic Education 9-12 1.001 ESOL K-12 1.194 ESE, Level 4 K-12 3.607 ESE, Level 5 K-12 5.376 Career Education 9-12 1.001

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