Revenues and Other Sources Category Amount % of Total Local Taxes $ 141,525, %

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1 Fund 100 General Fund The General Fund is the chief operating fund of the School District. The General Fund is used to account for all financial resources except those required to be accounted for in another fund. The General Fund is the largest of the district s governmental funds. The General Fund budget of the Savannah-Chatham County Public School System is supported by revenue derived from four major sources ad valorem (property) taxes, other local receipts, the State of Georgia, and the Federal Government. Each of these categories consists of two or more revenue items that are accounted for separately in the school system s financial management records. The dominant sources of fiscal support for the Savannah-Chatham County Public Schools are local taxes and state funds. For fiscal year 2007, these two sources will provide 98 percent of the total revenue for this governmental fund. A summary by revenue category for the General Fund follows: Revenues and Other Sources Category Amount % of Total Local Taxes $ 141,525, % Other Local $ 5,041, % State $ 118,941, % Federal $ 600, % Total Revenues and Other Sources $266,109, % Total expenditures and other uses are budgeted at $273,974,214 with a use of unreserved fund balance of $7,865,

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5 Savannah-Chatham County Public Schools FY Adopted Budget Fund Balance Analysis - General Fund Amount FY 2006 Beginning Fund Balance - 7/1/05 Reserved /Designated 2,070,402 % of Expenditures Unreserved/Undesignated* 30,642, % Total Beginning Fund Balance - 7/1/05 $ 32,713,096 FY 2006 Approved Fund Balance Use: State Austerity Reductions (partial offset) (1,000,000) Business System Replacement (2,000,000) Business System Replacement Reappropriation (1,116,735) Construction Contribution (5,000,000) Student Transportation Cost Increase (375,000) M&O Roofing / Vehicles Purchase / Band Uniforms (160,956) FY06 to FY05 Bus Purchase Adjustment 1,577,862 Total Approved FB Use $ (8,074,829) FY 2006 Projected Ending Fund Balance - 6/30/06 Reserved /Designated 2,070,402 Unreserved/Undesignated* 22,567, % Projected Ending Fund Balance - 6/30/05 $ 24,638,267 FY 2007 Projected Beginning Fund Balance - 7/1/06 Reserved /Designated 2,070,402 Unreserved/Undesignated* 22,567, % Total Beginning Fund Balance - 7/1/06 $ 24,638,267 FY 2007 Approved Fund Balance Use: FY 2007 Operations 5,969,725 Total Requested FB Use $ 5,969,725 FY 2007 Projected Ending Fund Balance - 6/30/07 Reserved /Designated 2,070,402 Unreserved/Undesignated* 28,537, % Projected Ending Fund Balance - 6/30/07 $ 30,607,992 NOTE: Board Policy 0406 establishes a 5% minimum, 10% maximum, and a target range of 7-10% for general fund fund balance (the Government Finance Officers Association (GFOA) recommends, at a minimum, that generalpurpose governments, regardless of size, maintain an unreserved fund balance in their general fund of no less than 5 to 15 percent of regular general fund operating revenues, or of no less than one to two months of regular general fund operating expenditures). 101

6 Savannah - Chatham County Public Schools FY Adopted Budget General Fund Budget Estimate for the Budget, Program, and Planning Years PRIOR YEAR CURRENT YEAR BUDGET YEAR FY05 Actual FY06 Adopted* FY06 Modified* FY07* Revenues Local 130,368, ,787, ,837, ,633,707 State (Excluding Austerity Reductions) 118,977, ,266, ,476, ,549,790 State Austerity Reductions* (7,739,187) (7,739,117) (7,739,117) (3,608,139) Federal 784, , , ,460 Total Revenues 242,390, ,907, ,167, ,175,818 Other Sources Capital Lease Proceeds 2,714,469 2,460,324 2,460,324 2,933,330 Operating Transfers In 163, , ,000 - TOTAL REVENUES AND OTHER SOURCES 245,268, ,568, ,828, ,109,148 Expenditures Base Salary** 143,698, ,495, ,597, ,532,896 Other Salary 9,803,711 6,408,416 7,263,638 6,932,166 Benefits 38,706,464 45,178,218 45,160,607 51,425,358 Other Purchased Services 7,084,353 6,741,440 8,532,415 6,973,455 Utilities 7,646,983 7,707,362 7,708,696 8,149,655 Transportation Services 10,071,514 9,905,691 10,280,691 10,640,515 Supplies 5,973,188 6,421,784 7,147,520 7,018,886 Books 1,474,383 1,738,693 1,720,813 1,898,882 Equipment 695, ,459 2,172, ,937 Vehicles/Buses 4,474,541 2,460, ,348 5,128,671 Busines System Replacement - 2,000,000 On-Behalf Payments 1,737,205 1,459,949 1,459,949 1,288,230 Other / Contingency 336, , ,979 1,007,759 Total Expenditures 231,703, ,403, ,712, ,834,410 Other Uses Contributions to Other Funds*** 9,902,465 11,164,560 16,190,342 12,139,804 TOTAL EXPENDITURES AND OTHER USES 241,605, ,568, ,903, ,974,214 - Fund Balance Use**** - (3,000,000) (8,074,829) (7,865,066) No Roll-Back in FY 07 (Millage rate remains the same) No Roll-Back in FY 08 (Millage rate remains the same) No Roll-Back in FY 09 (Millage rate remains the same) No Roll-Back in FY 10 (Millage rate remains the same) Projected GAP $ 3,662,553 $ (6,000,000) $ (16,149,658) $ (11,939,450) PROGRAM YEARS PLANNING YEAR 1 Revenues FY08 FY09 FY10 FY11 Local 149,379, ,860, ,476, ,230,527 State (Excluding Austerity Reductions) 127,451, ,275, ,213, ,270,003 State Austerity Reductions* (3,752,465) (3,865,038) (3,980,990) (4,100,419) Federal 624, , , ,000 Total Revenues 273,702, ,913, ,371, ,033,111 Other Sources Capital Lease Proceeds 3,050,663 3,172,690 3,267,870 2,460,324 Operating Transfers In TOTAL REVENUES AND OTHER SOURCES 276,753, ,086, ,639, ,493,435 Expenditures Base Salary** 166,954, ,133, ,435, ,909,332 Other Salary 7,209,453 6,831,732 7,053,763 7,283,010 Benefits 53,482,372 48,573,457 50,152,094 51,782,037 Other Purchased Services 7,252,393 6,876,943 6,945,712 7,015,169 Utilities 8,475,641 8,018,739 8,179,114 8,342,696 Transportation Services 11,066,136 11,012,933 11,398,386 11,797,330 Supplies 7,299,641 6,681,224 6,814,848 6,951,145 Books 1,974,837 1,773,641 1,791,377 1,809,291 Equipment 871, , , ,951 Vehicles/Buses 3,362,663 2,685,326 2,685,326 2,685,326 Busines System Replacement - 250, , ,000 On-Behalf Payments 1,339,759 1,459,949 1,459,949 1,459,949 Other / Contingency 1,048,069 1,046,395 1,051,359 1,056,372 Total Expenditures 270,336, ,210, ,092, ,225,608 Other Uses Contributions to Other Funds*** 12,625,396 13,004,158 13,394,283 13,796,111 TOTAL EXPENDITURES AND OTHER USES 282,962, ,214, ,486, ,021,719 Fund Balance Use**** No Roll-Back in FY 07 (Millage rate remains the same) 6,315,388 6,504,850 6,699,996 6,900,996 No Roll-Back in FY 08 (Millage rate remains the same) - 6,504,850 6,699,996 6,900,996 No Roll-Back in FY 09 (Millage rate remains the same) - - 6,699,996 6,900,996 No Roll-Back in FY 10 (Millage rate remains the same) ,900,996 Projected GAP $ 106,874 $ 25,881,941 $ 33,252,615 $ 40,075,699 *Assumes Austerity Reductions in FY 03 - FY 07 only. **Assumes Class Size Reductions delayed until FY08 ***First principal payment comes due on SDA Series 1997 in FY 06. ****Assumes Use of Fund Balance to fund partially fund Austerity Reductions and Business System Replacement in FY

7 State Allotment Overview The State Allotment is divided into several parts, each of which describes a major component of Georgia s comprehensive approach to improving education. The State of Georgia defines a Quality Basic Education (QBE) in terms of the major needs to be met by the public school program. The twenty major needs are as follows: (1) Implementing a quality basic education curriculum in public schools state wide which ensures that each student is provided ample opportunity to develop competencies necessary for lifelong learning as well as the competencies needed to maintain good physical and mental health, to participate actively in the governing process and community activities, to protect the environment and conserve public and private resources, and to be an effective worker and responsible citizen of high character; (2) Providing all children and youth in Georgia with access to a quality program which supports their development of essential competencies in order that they may realize their potential; (3) Providing an equitable public education finance structure which ensures that every student has an opportunity for a quality basic education, regardless of where the student lives, and ensures that all Georgians pay their fair share of this finance structure; (4) Establishing and maintaining state-wide standards which ensure that each student has access to a quality program; (5) Making teaching an attractive and rewarding profession in order to attract, retain, and fully utilize highly competent personnel in all public schools of the state; (6) Providing effective staff development and attractive incentive programs which will motivate public school personnel to enhance their competencies and perform to their potential throughout their career; (7) Providing local school systems with the incentives, resources, and technical assistance they need to plan and implement improvements in their programs on a continuing basis; (8) Providing parents and the general public with information on the quality of schools and the achievement of the public school students in Georgia; (9) Providing appropriate school facilities in which quality educational programs can be offered, particularly in the small and sparsely populated school systems; (10) Providing an accountability system to ensure that all students are receiving a quality instructional program so that all students can achieve at their highest level; (11) Providing a seamless education system to allow for the delivery of educational programs at all levels and the movement of students between programs and education agencies as efficiently and effectively as possible and to provide for coordination on a continuing basis between agencies responsible for education services; (12) Providing a safe school environment so that students can learn and mature without fear of violence or intimidation; (13) Providing access to nursing services so that teachers can deliver instructional services without the added responsibility of addressing students' nursing needs and so that students can receive nursing services while at school; (14) Providing academic intervention programs designed to assist students who are performing below grade level in order to increase their mastery of critical academic knowledge and skills; (15) Providing an alternative educational environment for those students who need a different educational structure in order to properly master critical academic knowledge and skills and to provide an environment where they can stay in school and acquire the knowledge and skills necessary for a productive life; (16) Providing students with advice and assistance in planning their academic and work careers and achieving those goals; (17) Providing an evaluation process for all school system personnel to assure the public that personnel are performing at acceptable levels and providing quality educational services to all students; (18) Providing an environment where parents and the community can participate in school activities and support school personnel as they work with students and address their academic needs; (19) Providing for parent and community participation in the establishment of school programs, policies, and management so that the school and community are connected in meaningful and productive ways and providing support for teachers and school leaders in addressing the school's needs; and (20) Providing a means whereby the foregoing might be met in order to provide an opportunity for a quality basic education to the citizens of the state and to discharge the responsibilities and obligations of the state to ensure a literate and informed society. 103

8 State Allotment Overview Since different programs vary in their cost to operate, each of the 19 programs is assigned a different program weight. These weights reflect the cost of teachers and other instructional personnel; instructional materials; facility maintenance and operations (M&O) costs, media center personnel and materials costs; school and central office administration costs, and staff development. The high school general education program is defined as the base program for the purpose of determining relative program costs. The costs of each component of the high school program (grades 9-12) are totaled and the result is given a weight of one. The other 18 programs are assigned weights that reflect their cost relative to that of the high school program. The following weights were assigned for FY 2007: Program Name Assigned Program Name Assigned Weight Weight 1. Kindergarten Special education Category I Kindergarten Early Intervention Special education Category II Primary grades (1-3) Special education Category III Primary grades (1-3) Early Intervention Special education Category IV Upper elementary grades (4-5) Special education Category V Upper elementary grades (4-5) Early Gifted Intervention 7. Middle grades (6-8) Remedial education Middle school (6-8) Alternative Education High school general education (9-12) English Speakers of Other Languages Vocational labs (9-12) The amount of funds included in the program weights for each professional position is the beginning teacher salary. To adjust for varying levels of training, experience and responsibility of these personnel, a percentage increase is added for each school system. For FY 2007, the training and experience adjustment average is estimated at percent for Chatham County. Georgia Code contains several expenditure and position controls for the various State programs. These tests are currently under revision based on statutory changes made during the 2006 legislative session. To determine annually the total funds initially earned for the QBE formula program in each local system, the following process is used: 1. Calculate the weighted average of the two most recent FTE counts for each eligible program using the State weighting formula and multiply by the program weight. 2. Multiply the product in (1) by the basic student cost established in the General Appropriations Act. 3. Add to the product in (2) above the program adjustment amount for training and experience. 104

9 State Allotment Overview QBE Program Revenues Kindergarten Program The kindergarten program is a full-day program for 180 days per year in a classroom environment. The purpose of the kindergarten program is to prepare the child for a successful first-grade experience. No child will remain in kindergarten for more than two years, but students will be placed in the appropriate first-grade program. The FY 2007 State QBE allotment is $11,614,072 for salaries and $149,304 for other operating expenses for a total QBE program earning of $11,763,376. The State will provide $8,502,106 of these funds, with $3,261,270 being provided from the local 5 mill share. Early Intervention Programs The kindergarten, primary grades, and upper elementary grades early intervention programs are designed to serve students with identified developmental deficiencies that are likely to result in problems in maintaining a level of performance consistent with expectations for their respective ages. The purpose of these early intervention programs is to provide additional instructional resources to help students who are performing below grade level to obtain the necessary academic skills to reach grade level performance in the shortest possible time. The FY 2007 State QBE allotment for the kindergarten early intervention program is $1,447,335 for salaries and $14,372 for other operating expenses for a total QBE program earning of $1,461,707. The State will provide $1,056,464 of these funds, with $405,243 being provided from the local 5 mill share. The FY 2007 State QBE allotment for the primary grades early intervention program is $2,758,747 for salaries and $33,845 for other operating expenses, for a total QBE program earnings of $2,792,592. The State will provide $2,018,376 of these funds, with $774,216 being provided from the local 5 mill share. The FY 2007 State QBE allotment for the upper elementary grades early intervention program is $1,488,574 for salaries and $14,253 for other operating expenses for a total QBE program earning of $1,502,827. The State will provide $1,086,184 of these funds, with $416,643 being provided from the local 5 mill share. Primary Grades (1-3) Program The grouping of primary grades one through three is done for funding purposes. The purpose of this program is the mastery of the basic skills needed to achieve success in the higher grades. To be eligible for the first grade, a child must achieve a passing score on a school readiness assessment and be age six by September 1. If a child does not achieve a passing score on the second annual assessment, the student is referred for assessment for special education or early intervention. The FY 2007 State QBE allotment for the primary grades (1-3) program is $24,588,323 for salaries and $451,044 for other operating expenses for a total QBE program earning of $25,039,367. The State will provide $18,097,471 of these funds, with $6,941,896 being provided from the local 5 mill share. Upper Elementary Grades (4-5) Program The upper elementary grades program consists, for funding purposes, of grades four through five. The purposes of this program are to assure mastery of essential skills and assist students in the transition into adolescence. Upper elementary grade students will also be provided opportunities to master more advanced skills and knowledge. The FY 2007 State QBE allotment for salaries in the upper elementary grades (4-5) program is $11,598,173 and $217,586 for other operating expenses for a total QBE program earning of $11,815,759. The State will provide $8,539,966 of these funds, with $3,275,793 being provided from the local 5 mill share. 105

10 State Allotment Overview Middle Grades (6-8) Program A middle grades program that, for funding purposes, consists of grades six through eight and not offered in a Middle School environment as defined by the State. The purposes of this program are to assure mastery of essential skills, assist students in the transition into adolescence, and prepare students to select courses in high school that are consistent with their abilities and aspirations. Middle grade students will also be provided opportunities to master more advanced skills and knowledge. The FY 2007 State QBE allotment for salaries in the middle grades (6-8) program is $214,604 and $4,072 for other operating expenses for a total QBE program earning of $218,676. The State will provide $158,050 of these funds, with $60,626 being provided from the local 5 mill share. Middle School (6-8) Program A middle school program that, for funding purposes, consists of grades six through eight and is offered in a Middle School environment as defined by the State. As with the middle grades program, the purposes of this program are to assure mastery of essential skills, assist students in the transition into adolescence, and prepare students to select courses in high school that are consistent with their abilities and aspirations. Middle school students will also be provided opportunities to master more advanced skills and knowledge. The FY 2007 State QBE allotment for salaries in the middle school (6-8) program is $22,131,384 and $370,518 for other operating expenses for a total QBE program earning of $22,501,902. The State will provide $16,263,491 of these funds, with $6,238,411 being provided from the local 5 mill share. High School General Education (9-12) Program A high school program that, for funding purposes, consists of grades nine through twelve. This component must include provisions for both vocational and non-vocational instruction and must prepare students for post-high school education and/or training as well as to assume productive and contributing lives in society. The FY 2007 State QBE allotment for salaries in the high school general education program is $17,418,239 and $615,095 for other operating expenses for a total QBE program earning of $18,033,334. The State will provide $13,033,785 of these funds, with $4,999,549 being provided from the local 5 mill share. Vocational (9-12) Laboratory Vocational Laboratory experiences usually involve small teacher-student ratios due to the need for individualized, hands-on instruction and to maintain student safety. The FY 2007 State QBE allotment for salaries in the Vocational Laboratory Program is $3,937,918 and $388,821 for other operating expenses for a total QBE program earning of $4,326,739. The State will provide $3,127,197 of these funds, with $1,199,542 being provided from the local 5 mill share. Special Education Preschool children (ages zero through four) who have severe handicapping conditions may receive special services. State funds may be used for these children at State schools and psychoeducational centers, but local systems that serve such children must use only federal or local funds. School-age students may receive special education services if they have emotional, physical, communicative or intellectual characteristics that require a modified school program to enable them to achieve to their potential. 106

11 State Allotment Overview The State considers this component to include five categories defined by type of exceptionality. Each area necessitates unique instructional requirements that result in variations in program costs. 1. Category I: Self-contained specific learning disabled and self-contained speech-language disordered 2. Category II: Mildly mentally handicapped 3. Category III: Behavior disordered, moderately mentally handicapped, severely mentally handicapped, resource specific learning disabled, resource speech-language disordered, selfcontained hearing impaired and deaf, self-contained orthopedically handicapped, and self-contained other health impaired 4. Category IV: Deaf-blind, profoundly mentally handicapped, visually impaired and blind, resource hearing impaired and deaf, resource orthopedically handicapped, and resource other health impaired 5. Category V: Inclusion The FY 2007 State QBE allotment for salaries in the Special Education Program is $22,520,014 and $473,094 for other operating expenses for a total QBE program earning of $22,993,108. The State will provide $16,618,515 of these funds, with $6,374,593 being provided from the local 5 mill share. The State QBE program earnings for the Itinerant and Supplemental Speech programs are $8,427, which includes State funds of $6,091 and $2,336 from the local 5 mill share. Gifted Education Students who are intellectually gifted, usually the top four to five percent of all students, qualify for this program. The State recognizes that higher costs are involved in gifted programs and weights the program for funding accordingly. The FY 2007 State QBE allotment for salaries in the Gifted Education Program is $8,786,492 and $150,327 for other operating expenses for a total QBE program earning of $8,936,819. The State will provide $6,459,182 of these funds, with $2,477,637 being provided from the local 5 mill share. English Speakers of Other Languages Program This program assists students whose native language is not English, including listening, speaking, reading and writing in English to a proficiency level that will allow them to function successfully with the regular instructional program. The State allotment for the Limited Speaking Program for FY 2007 is $477,658 for salaries and $2,355 for operating costs, for a total allotment of $480,013. The State will provide $346,935 of these funds, with $133,078 being provided from the local 5 mill share. Remedial Education This program is for students who are significantly behind in their achievement relative to their grade level. It provides intense, individualized basic skills instruction, in small group settings, that is designed to bring students up to grade level as quickly as possible. Eligibility in grades nine and ten is based on a test score at or below the 25th percentile in reading or math on a standardized test. Eligibility in grades 11 through 12 is based on scoring below the criterion score on the Georgia High School Graduation Test in either reading, mathematics or writing. Students entering the 10th grade whose scores on an approved standardized test are below the 25th percentile are also eligible for the initial portion of the school year. School systems are not required to pretest or post test 10th grade students to determine eligibility for remedial education services. Students receiving similar service in other programs are not eligible; however, handicapped students whose IEPs specify that they need remedial services are eligible (outside the student s primary area of exceptionality). The FY 2007 State QBE allotment for salaries in the Remedial Education Program is $1,014,314 and $10,639 for other operating expenses for a total QBE program earning of $1,024,953. The State will provide $740,796 of these funds, with $284,157 being provided from the local 5 mill share. 107

12 State Allotment Overview Alternative Education The Alternative Education program is one that: is provided in a setting other than a student's regular classroom; is located on or off of a regular school campus and may include in-school suspension; provides for the students who are assigned to the alternative education program to be separated from students who are not assigned to the program; focuses on English, language arts, mathematics, science, history, and self-discipline; provides for students' education and behavioral needs; and provides supervision and counseling. Local school systems may provide an In- School Suspension program, a CrossRoads Alternative Education Program (defined as a type of alternative education program that provides for the educational needs of students who have been adjudicated, have been removed from the regular school program due to disruptive or violent behavior, or are returning from placement in a Department of Juvenile Justice facility), a School-Community Guidance Center, a Community Based Alternative Education Program, and /or any other alternative education program model that otherwise meets the requirements of this rule. The State allotment for the Alternative Education Program for FY 2007 is $1,642,290 for salaries and $19,646 for operating costs, for a total allotment of $1,661,936. The State will provide $1,201,182 of these funds, with $460,754 being provided from the local 5 mill share. Staff Development Programs The State recognizes the importance of effective staff development by targeting a portion of total professional salary costs as a financing base for continuing education activities for all instructional and leadership personnel. The State allotment for staff and professional development for FY 2007 is $736,127. The State will provide $532,044 of these funds, with $204,083 being provided from the local 5 mill share. Media Center Programs The State recognizes that quality instructional services cannot be provided to students unless adequate library materials and specially trained personnel are available as resources. State funding assists in providing for a media specialist for each base-sized school as well as providing some monies to maintain and improve each center's materials and equipment. The FY 2007 State QBE allotment for salaries in the Media Center Program is $3,331,817 and $424,164 for other operating expenses for a total QBE program earning of $3,755,981. The State will provide $2,714,675 of these funds, with $1,041,306 being provided from the local 5 mill share. Indirect Cost Direct instructional services for students cannot be rendered unless a number of support-related activities and services exist. Some examples include central administration, school administration, psychologists and social workers, special education support staff, utilities, and other facilities maintenance and operational costs. The FY 2007 State QBE allotment for salaries in indirect cost is $10,679,514 and $10,429,461 for other operating expenses for total QBE program earning of $21,108,975. The State will provide $15,256,738 of these funds, with $5,852,237 being provided from the local 5 mill share. Categorical Grants Pupil Transportation Program The Pupil Transportation program funds bus drivers and attendants, bus replacement, and transportation operational costs. The State allotment for the Pupil Transportation Program for FY 2007 is $3,505,708. Nursing Services Nursing Services are funded by the State at $20,000 per district plus an additional fixed amount per full-time equivalent student. This is a categorical grant and the funds must be used for nursing services (either for system employees or contracted services) or returned to the State treasury. The funds cannot be used for supplies or equipment. For FY 2007, the total grant amount is $567, State Allotment Overview

13 Principal Supplement The State Board of Education establishes a salary schedule for school principals that includes a supplement amount for each principal. The amount of the supplement is based on the amount appropriated by the General Assembly for this purpose each year divided by the total weighted full-time equivalent student count for the State. The amount for each principal is determined by multiplying the amount per weighted FTE by the weighted FTE count for each school. The FY 2007 grant allocation for the principal supplement is $112,805 for the district. Equalization State law recognizes that there is great variation among school systems in the amount of money they can raise per student for each additional mill levied. The more additional mills levied, the more unequal becomes the educational opportunity among school systems. The State aid formula provides a method to partially deal with this problem. For each mill levied beyond the five mill local fair share up to fifteen mills, the State will provide the funds needed to make the amount raised per student equal to the amount raised per student in the 75 th percentile system. The FY 2007 State allotment for the Educational Equalization Funding Grant is $0. Local Five Mill Share The State requires local school systems to be "minority partners" in funding the Quality Basic Education (QBE) program. Intended to represent a share of total per student costs that fall in the range of 15 to 20 percent, systems are required to levy five effective mills as their "share". The five mills are levied on 40 percent of the most recent equalized adjusted school property tax digest, excluding statewide homestead exemptions. The amount of local fivemill share is applied as a reduction in State funding to each of the 19 QBE programs above. The total amount of Local Five Mills is capped at 20 percent of total QBE program earnings. The local five mill share for FY 2007 is $44,715,587 for the Savannah-Chatham County Public School system. The allocation of this five mill share is reflected in the description of each program above. Mid-Term Adjustment Since the State funding formula used to project State aid is based on full-time equivalent student counts that are taken in previous school years, the Georgia Department of Education (DOE) will adjust the total State aid earned as more recent counts become available. If the more recent counts result in an increase in funds needed, the DOE will request the additional funds from the General Assembly. If the student count is less than was originally calculated, districts are currently held harmless for the remainder of that fiscal year. Austerity Reductions When the Georgia Legislature fails to appropriate the amount of funding required to fully fund the QBE formula earnings, austerity (undesignated) reductions are made to the State allotment amount. For FY 2007, this amount is ($3,608,139). School districts are given the flexability to apply these reductions to any of the QBE programs. 109

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15 FY 2007 Adopted Budget General Fund Selected Program Budgets Savannah-Chatham County Public Schools 111

16 Salary Other Benefits Savannah-Chatham County Public Schools FY 2007 Adopted Budget General Fund Expenditures and Other Uses Summary Specialty Programs Purchased Services Utilities Supplies Books Equipment 90 Other Total Budget Elementary Schools Marshpoint Elementary 123,664 5,200 39,333 31,200 17,000 1,000 3, ,397 Bloomingdale Elementary 211,036 19,600 70,506 9,000 18,000 10, ,142 Ellis Elementary 158,059 96,675 58,142 30,000 15,500 5,000 3, ,736 Heard Elementary 69,222 26,900 24,696 9,800 10,000 9, ,085 Islands Elementary 43, ,868 28,677 7, , ,003 J.G. Smith Elementary 61,801 86,835 25,712 7,100 19,050 4, ,798 Bartow Elementary 82,175 16,200 28,110 9,000 6,000 3, ,985 Middle Schools 749, , , ,777 93,050 19,467 25,660 1,525,146 DeRenne Middle 45,621 10,200 15,700 23,400 20,000 10,000 10, ,921 Mercer Middle 127,076 10,900 41,748 17,600 15,000 12, ,324 Shuman Middle 190,165 5,400 62,597 34,500 13,500 19, ,162 Coastal Middle 43,050 14,077 57,127 High Schools 405,912 26, ,122 75,500 48,500 22,000 29, ,534 Groves High 319,031 7, ,112 75,900 1,500 27,500 28,900 14, ,283 Jenkins High 156,235 6,400 50,194 23,480 19,000 10,000 18, ,709 Johnson High 128,506 42,021 59,600 3,700 9, ,827 Savannah Arts Academy 296,715 37,700 97,085 55,000 55,700 3,700 56, , ,487 51, , ,980 1, ,900 51,600 89,240 1,706,719 Academic Services Academic Affairs 52,672 34,000 18,933 71,900 1,200 13, , ,905 52,672 34,000 18,933 71,900 1,200 13, , ,905 Grand Total 2,108, , , ,157 2, ,150 93, ,900 4,169,

17 Savannah-Chatham County Public Schools FY 2007 Adopted Budget General Fund Expenditures and Other Uses Summary Gifted Program Other Benefits Supplies Other Total Budget Elementary Schools Bartow Elementary 226,986 2,694 74,432 3, ,960 Bloomingdale Elementary 60, , ,416 Butler Elementary 221,297 2,694 72,568 3, ,441 East Broad Elementary 24, , ,349 Ellis Elementary 123,495 1,500 40,498 2, ,973 Gadsden Elementary 55, ,194 1,026 75,321 Garden City Elementary 28, , ,805 Garrison Elementary 28, , ,292 Georgetown Elementary 288,879 3,600 94,739 6, ,831 Gould Elementary 105,597 1,500 34,646 2, ,052 Haven Elementary 22, , ,397 Heard Elementary 193,709 2,400 63,527 2, ,629 Hesse Elementary 151,779 1,500 49,747 2, ,848 Hodge Elementary 28, ,358 1,112 39,318 Howard Elementary 431,788 4, ,562 7, ,162 Islands Elementary 95,769 1,200 31,408 2, ,370 Isle Of Hope Elementary 86, ,338 1, ,488 J.G. Smith Elementary 123,364 1,500 40,457 1, ,202 Largo-Tibet Elementary 169,875 1,800 55,688 2, ,356 Low Elementary 28, , ,700 Marshpoint Elementary 443,055 4, ,246 7, ,284 Pooler Elementary 175,999 1,800 57,691 2, ,884 Pt Wentworth Elementary 28, , ,548 Pulaski Elementary 28, , ,719 Southwest Elementary 186,900 2,088 61,278 3, ,601 Spencer Elementary 28, , ,079 Thunderbolt Elementary 50, ,420 1,454 68,547 West Chatham Elementary 151,923 1,794 49,816 1, ,769 White Bluff Elementary 145,550 1,500 47,711 2, ,497 Windsor Forest Elementary 201,959 2,100 66,203 1, ,084 Middle Schools 3,937,205 44,964 1,290,917 67,004 5,349,922 Bartlett Middle 28, , ,890 Coastal Middle 461,898 5, ,452 8, ,784 DeRenne Middle 284,763 3,600 93,393 3, ,459 Hubert Middle 19, , ,265 Mercer Middle 78, ,615 3, ,148 Myers Middle 26, , ,448 Oglethorpe Academy 69,104 22,597 1,454 93,155 Shuman Middle 78, ,778 1, ,095 Southwest Middle 368,406 4, ,834 5, ,901 Tompkins Middle 19, , ,265 West Chatham Middle 165,782 1,800 54,346 4, ,204 1,601,055 18, ,961 28,250 1,454 2,178,

18 Savannah-Chatham County Public Schools FY 2007 Adopted Budget General Fund Expenditures and Other Uses Summary Gifted Program Other Benefits Supplies Other Total Budget High Schools Beach High 23, ,627 1,026 32,207 Groves High 166,095 1,800 54,449 3, ,422 Jenkins High 407,135 5, ,525 6, ,917 Johnson High 65, ,346 3,592 90,905 Savannah Arts Academy 1,123,967 13, ,550 18,471 1,524,182 Savannah High 35, ,690 2,565 50,235 Windsor High 207,944 2,400 68,184 3, ,120 Non-Departmental 2,029,142 23, ,371 38,481 2,756,988 Non Departmental 5,000 5,000 5,000 5,000 7,567,402 92,552 2,481, ,735 1,454 10,290,

19 Savannah-Chatham County Public Schools FY 2007 Adopted Budget General Fund Expenditures and Other Uses Summary Remedial Education Program(REP) Other Benefits Purchased Services Supplies Books Other Total Budget Middle Schools Bartlett Middle 43,050 14,077 57,127 Coastal Middle 43,050 14,077 57,127 DeRenne Middle 43,050 14,077 57,127 Hubert Middle 43,050 14,077 57,127 Mercer Middle 43,050 14,077 57,127 Myers Middle 43,050 14,077 57,127 Oglethorpe Academy 44,585 14,578 59,163 Shuman Middle 43,050 14,077 57,127 Southwest Middle 43,050 14,077 57,127 Tompkins Middle 43,050 14,077 57,127 West Chatham Middle 43,050 14,077 57,127 High Schools 475, , ,433 Beach High 210,427 3,000 69,039 3, ,656 Groves High 65, ,452 1,063 88,803 Jenkins High 107,185 1,494 35,165 1, ,440 Johnson High 78, ,813 1, ,720 Savannah High 215,093 2,400 70,519 2, ,140 Windsor High 61, ,088 1,277 83,486 Non-Departmental 738,044 9, ,076 10,531 1,000,245 Non Departmental 5,000 5,000 5,000 5,000 Grand Total 1,213,129 14, ,424 10,531 1,635,

20 Savannah-Chatham County Public Schools FY 2007 Adopted Budget General Fund Expenditures and Other Uses Summary Special Education Program Other Benefits Purchased Services Utilities Supplies Books Equipment Other Total Budget Elementary Schools Bartow Elementary 159,681 2,354 52,394 3, ,429 Bloomingdale Elementary 191,210 2,969 62, , ,432 Butler Elementary 267,232 5,472 87,804 8, ,508 East Broad Elementary 448,935 5, ,218 9, ,053 Ellis Elementary 180,305 3,404 59,221 4, ,930 Gadsden Elementary 174,542 3,824 57, , ,233 Garden City Elementary 219,859 4,124 72,213 6, ,696 Garrison Elementary 164,602 3,944 54, , ,672 Georgetown Elementary 277,220 5,098 91,040 7, ,558 Gould Elementary 513,649 9, ,713 4,500 11, ,609 Haven Elementary 157,168 2,969 51, , ,758 Heard Elementary 231,550 4,349 76,051 6, ,950 Hesse Elementary 376,270 5, ,491 5, ,110 Hodge Elementary 136,390 2,474 44,788 2, ,152 Howard Elementary 236,445 5,922 77, , ,639 Islands Elementary 305,744 4, , , ,307 Isle Of Hope Elementary 254,208 5,698 83,560 8, ,466 J.G. Smith Elementary 172,051 2,654 56, , ,667 Largo-Tibet Elementary 249,208 3,749 81,778 6, ,735 Low Elementary 448,505 9, , , ,381 Marshpoint Elementary 588,382 11, ,247 3,500 10, ,225 Pooler Elementary 139,183 4,018 45,821 5, ,022 Pt Wentworth Elementary 292,073 4,604 95, , ,536 Pulaski Elementary 259,477 8,247 85,482 1,500 5, ,706 Southwest Elementary 243,726 4,124 80, , ,365 Spencer Elementary 250,185 4,798 82, , ,662 Thunderbolt Elementary 260,534 5,264 85,599 6, ,097 West Chatham Elementary 222,470 3,749 73,034 5, ,753 White Bluff Elementary 460,912 10, ,519 2,000 10, ,881 Windsor Forest Elementary 243,916 3,749 80,049 6, ,214 Middle Schools 8,125, ,313 2,668,901 12, ,900 11,156,746 Bartlett Middle 544,852 9, ,903 13, ,897 Coastal Middle 488,920 8, ,537 12, ,579 DeRenne Middle 452,740 7, ,629 10, ,456 Hubert Middle 371,467 7, , , ,136 Mercer Middle 286,488 5,278 94,085 9, ,851 Myers Middle 597,138 9, , , ,990 Oglethorpe Academy 52, ,375 2,000 72,971 Shuman Middle 277,170 4,844 91,008 7, ,522 Southwest Middle 547,129 7, ,508 12, ,935 Tompkins Middle 382,916 6, , , ,137 West Chatham Middle 569,476 9, ,946 17, ,444 4,571,292 77,389 1,500, , ,270,

21 Savannah-Chatham County Public Schools FY 2007 Adopted Budget General Fund Expenditures and Other Uses Summary Special Education Program Other Benefits Purchased Services Utilities Supplies Books Equipment Other Total Budget High Schools Beach High 673,871 11, ,227 2,000 12, ,494 Groves High 794,215 14, ,798 2,000 18, ,089,213 Jenkins High 784,975 12, ,659 2,000 17,000 1,074,379 Johnson High 683,331 10, ,267 2,000 16, ,245 Savannah Arts Academy 106,762 1,260 35,008 2, ,230 Savannah High 692,905 10, ,362 1,500 11, ,025 Windsor High 640,346 11, ,283 2,000 14, ,794 Other Educational Programs 4,376,405 72,171 1,436,604 11,500 90, Alternative Learning Center 89,170 1,498 29,271 6, ,439 Coastal GA Comprehensive Acade 156,047 2,250 51, ,491 Riley Learning Center Scott Learning Center Non-Departmental 245,217 3,748 80,465 6,500 Non Departmental 15,000 10,000 25,000 Academic Services 15,000 10,000 Exceptional Children 2,453,577 4, ,246 60,500 1,817 12,500 1,000 2,000 3,331,589 2,453,577 4, ,246 60,500 1,817 12,500 1,000 2,000 5,987, ,930 25,000 3,331,589 19,787, ,570 6,481,953 84,500 1, ,600 1,000 2,000 27,107,

22 Savannah-Chatham County Public Schools FY 2007 Adopted Budget General Fund Expenditures and Other Uses Summary Staff Development Other Benefits Purchased Services Supplies Books Equipment Indirect Cost Other Total Budget Elementary Schools Bartow Elementary 3, , ,919 Bloomingdale Elementary 6,080 6,080 Butler Elementary 0 7,920 7,920 East Broad Elementary 3,860 3,340 7,200 Ellis Elementary , ,520 Gadsden Elementary 6, ,439 Garden City Elementary 3, ,090 6,320 Garrison Elementary 1, ,911 6,160 Georgetown Elementary 4,743 1,737 6,480 Gould Elementary 1, ,842 2,700 6,479 Haven Elementary ,000 2,022 4,560 Heard Elementary 3, ,000 1,820 6,481 Hesse Elementary 1, ,636 5,250 Hodge Elementary 0 4,960 4,960 Howard Elementary 2, , ,877 Islands Elementary 6, ,960 Isle Of Hope Elementary 3,120 2,000 5,120 J.G. Smith Elementary ,271 4,240 Largo-Tibet Elementary 3, ,472 6,240 Low Elementary 3, ,300 1,523 6,053 Marshpoint Elementary 3, ,100 2,637 9,440 Pooler Elementary 3, , ,400 Pt Wentworth Elementary 1, ,361 1,101 4,720 Pulaski Elementary 1, ,600 1,108 5,999 Southwest Elementary 3, , ,801 Spencer Elementary 4, ,602 1,372 7,280 Thunderbolt Elementary 0 7,760 7,760 West Chatham Elementary ,800 2,551 6,320 White Bluff Elementary 4, ,913 8,081 Windsor Forest Elementary ,800 1,591 5,360 Middle Schools 61,345 4,693 69,105 53,276 Bartlett Middle 0 0 5, ,720 Coastal Middle 4, ,005 7,281 DeRenne Middle 3, ,000 2, ,001 Hubert Middle 3, , ,600 Mercer Middle 6, ,800 Myers Middle 0 7,600 7,600 Oglethorpe Academy 3, ,360 Shuman Middle ,500 2,723 7,600 Southwest Middle 4, , ,763 Tompkins Middle 5, ,760 West Chatham Middle 4, , ,761 21,793 1,670 31,672 18, ,419 73,

23 Savannah-Chatham County Public Schools FY 2007 Adopted Budget General Fund Expenditures and Other Uses Summary Staff Development Other Benefits Purchased Services Supplies Books Equipment Indirect Cost Other Total Budget High Schools Beach High 5,000 5,560 10,560 Groves High ,520 13,520 Jenkins High 9,000 3,000 12,000 Johnson High 10, ,560 Savannah Arts Academy 3, , ,479 Savannah High 1, ,000 1,587 6,632 Windsor High 6, ,183 1,500 9,680 Other Educational Programs 11, ,243 25,917 Alternative Learning Center ,221 2,000 Coastal GA Comprehensive Acade ,062 1,000 3,600 Corporate Academies Massie Heritage Center 1, , ,250 Oatland Island 1,300 1,300 Riley Learning Center 0 0 Scott Learning Center Academic Services 2, ,766 2,221 0 Professional Development 19, ,050 18,292 66,200 74,490 4, ,595 Executive Management 19, ,050 18,292 66,200 74,490 4,000 Board Office 15,000 15,000 Support Services 15,000 Campus Police 14,000 1,000 15,000 Data & Information 14,000 1,000 Data & Information 6,000 6,000 6,000 69,431 12, ,595 15,000 15,000 6,000 19, ,062 25, , ,015 4, ,

24 Savannah-Chatham County Public Schools FY 2007 Adopted Budget General Fund Expenditures and Other Uses Summary Vocational Lab Other Benefits Purchased Services Utilities Supplies Books Equipment Indirect Cost Total Budget High Schools Beach High 400,532 29, ,430 7,250 28,988 4,500 13, ,000 Groves High 864, , ,781 17, ,766 3,000 11,000 1,449,169 Jenkins High 582,294 32, ,049 9,450 27,564 1,400 14, ,957 Johnson High 491,168 31, ,203 10,500 31,914 3,000 7, ,385 Savannah Arts Academy 97,670 1,200 32,029 1,650 3,500 3,000 3, ,547 Savannah High 279,841 28,600 99,872 7,000 36,366 1,500 14, ,179 Windsor High 373,738 29, ,667 6,900 25,866 2,500 7, ,971 3,089, ,000 1,094,031 59, ,964 18,900 70,498 Non-Departmental 4,870,208 Non Departmental 5,000 5,000 Academic Services 5,000 Academic Affairs 112,315 7,650 39, , ,315 7,650 39,203 5, ,168 3,201, ,650 1,133,234 59, ,964 18,900 70,498 5,034,