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2009-2010 BUDGET & MILLAGE. Laura Shaud Director, Budgeting. SCHOOL DISTRICT OF ESCAMBIA COUNTY. WHAT DOES “ ROLLED BACK RATE” MEAN?. - PowerPoint PPT Presentation
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Laura ShaudDirector, Budgeting
It is the millage rate that would generate
the same ad valorem tax revenue as was
levied in the prior year when applied to the
current year certified taxable value (with
certain exclusions). The current year total
proposed millage rate is 2.91% less than the
rolled back rate.
NOTICE OF BUDGET HEARING
The Escambia County School Board will soon consider a budget for 2009 – 2010. A public hearing to make a
DECISION on the budget TAXES will be held on:
July 30, 20095:30 p.m.
atThe Escambia County School Board
Dr. Vernon McDaniel Building215 West Garden Street
Pensacola, FL 32502
Required Local Effort (RLE) 5.612
Discretionary – Operating 0.748
Discretionary – Critical Operating
Needs 0.250
Discretionary – Local Capital
Improvement 1.250
Total Proposed 2009-10 Millage 7.860
COMPONENTS OF DISTRICT LEVIED MILLAGE (NON-COMPONENTS OF DISTRICT LEVIED MILLAGE (NON-VOTED)VOTED)
Rate Rate
Determined ByDetermined By
Required Local Effort (RLE) State
Discretionary – Operating School Board
Discretionary – Critical Operating Needs School Board
Discretionary – Local Capital Improvement School Board
FundFund
Required Local Effort (RLE) General
Discretionary – Operating General
Discretionary – Critical Operating Needs General
Discretionary – Local Capital Improvement Capital Outlay
Dictated by Legislature & FLDOE in
accordance with Section 1011.62,F.S.
To receive the state portion of the
FEFP formula and certain categoricals
($106,996,369), the District must levy
5.612 mills for 2009-10
The RLE increased from 5.286 in 2008-
09 to 5.612 in 2009-10, an increase
of .326 mills
May be levied at discretion of District
School Board in accordance with Section
1011.71,F.S.
Revenue generated by this levy is
equalized by state funding to assure that
districts receive at least $446.68 per
UWFTE (average $ per UWFTE statewide)
Historically the District has levied the .510 mills allowable for
discretionary basic millage and .250 mills allowable for discretionary
supplemental millage
For 2008-09 the District was limited to .498 mills basic discretionary
and .250 discretionary supplemental for a total of .748 (Decrease
of .012 mills was redirected by the State into RLE millage)
For fiscal year 2009-10 the discretionary basic millage combined with
the discretionary supplemental millage with a maximum of .748 mills.
Both are now equalized to state average
No change in combined millage for 2009-10
Failure to levy the .748 mills of discretionary
operating allowed could cost the District up
to $6,245,872 in equalization funds plus the
reduction in tax revenues (all general fund
unrestricted)
Beginning with 2009-2010, Districts can levy an
additional .250 mills for critical operating needs
For 2009-2010 the proposed millage
includes .250 mills as a critical operating needs
levy
Offset by a .250 mills reduction in Discretionary
Local Capital Improvement Millage
May be levied at the discretion of the District School Board in accordance with Section 1011.71,F.S.
Historically the District has levied 2.0 mills
For 2008-09, State restricted millage rate to maximum of 1.75 mills (decrease of .250 mills)
Board further reduced the levy to 1.686 mills for 2008-09
For 2009-10 maximum allowable is 1.5 mills
Proposed for 2009-10 is 1.25 mills
Failure to levy this rate would cost the District tax revenues that are used for the purchase of buses, computers and other equipment
SCHOOL DISTRICT OF ESCAMBIA COUNTY CAPITAL IMPROVEMENT TAX REVENUE
21,828,681 21,702,808
29,869,892
26,023,727
22,705,077
27,507,116
18,720,52119,916,734
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
2003 - 2004 2004 - 2005 2005 - 2006 2006 - 2007 2007 - 2008 2008 - 2009 2009 - 2010 2009 - 2010
1.5
2.0
2.0 2.0
2.0
2.0
1.686
1.25
Note: 2009-2010 FY based on tax roll as certified by Property Appraiser
NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY
The Escambia County School Board will soon consider a measure to impose a 1.2500 mill property tax for the capital outlay projects listed herein. This tax is in addition to the School Board’s proposed tax of 6.610 mills for operating expenses and is proposed solely at the discretion of the School Board. The Capital Outlay Tax will generate approximately $18,920,898 to be used for the following projects:
CONSTRUCTION AND REMODELING
Purchase and/or Remodeling of Portable/Modular Classrooms
MAINTENANCE, RENOVATION & REPAIR Repair, Maintenance, & Renovation of Facilities
MOTOR VEHICLE PURCHASES
Thirty (30) School Buses
NEW AND REPLACEMENT EQUIPMENT Computer Equipment
Equipment for Facilities Furniture and Equipment
PAYMENTS FOR EDUCATIONAL FACILITIES AND SITES DUE
UNDER A LEASE-PURCHASE AGREEMENT Transfer for Payment of Rent Under a Lease-Purchase Agreement
PAYMENT OF COSTS OF COMPLIANCE WITH
ENVIRONMENTAL STATUTES AND REGULATIONS Removal of Hazardous Waste
PAYMENT OF PREMIUMS FOR PROPERTY AND CASUALTY INSURANCE NECESSARY TO INSURE THE EDUCATIONAL
AND ANCILLARY PLANTS OF THE SCHOOL DISTRICT Property Insurance
All concerned citizens are invited to a public hearing to be held on July 30, 2009, at 5:30 p.m. at the Escambia County School Board, Dr. Vernon McDaniel Building, 215 West Garden Street, Pensacola, Florida. A DECISION on the proposed CAPITAL OUTLAY TAXES will be made at this hearing.
RLE $40.75
Discretionary – Operating 0.00
Discretionary – Critical Operating Need
31.25
Capital Outlay (54.50)
Total Increase $17.50*With no change in taxable value from prior year.
PROPOSED MILLAGE AND AD VALOREM TAX LEVIES BY FUND
2009-2010 FISCAL YEAR
Mills Amount*
General Fund - Required Local Effort 5.612 $84,947,262
Discretionary - Operating (1) 0.748 11,322,265
Discretionary - Critical Operating Needs 0.250 3,784,180
6.610 $100,053,707
1.250 18,920,898
Total 7.860 $118,974,605
(1) Effective for FY 2009 - 2010 the Discretionary Basic and Discretionary Supplemental millages were combined.
$15,933,387,4762009 Certified Tax Roll
T H E S C H O O L D I S T R I C T O F E S C A M B I A C O U N T Y
Ad Valorem Tax Levies
Capital Improvement Fund - Discretionary Local Capital Improvement
*Amounts generated by tax levies = millage rate x 95% of tax roll as certified by Property Appraiser.
2008-2009 2009-2010Proposed Change
Required Local Effort 5.286 5.612 0.326
Discretionary - Operating (1) 0.748 0.748 0.000
0.000 0.250 0.250
Total 6.034 6.610 0.576
1.686 1.250 (0.436)
Grand Total 7.720 7.860 0.140
2008-2009 2009-2010 Change
Certified Tax Roll 16,527,091,842 $15,933,387,476 * ($593,704,366)
Discretionary Local Capital Improvement
Discretionary - Critical Operating Needs
T H E S C H O O L D I S T R I C T O F E S C A M B I A C O U N T Y
PROPOSED DISTRICT MILLAGE LEVIES2009-2010 FEFP 2ND CALCULATION
*2009-2010 Tax Roll as certified by Property Appraiser.
(1) Effective for FY 2009 - 2010 the Discretionary Basic and Discretionary Supplemental millages were combined.
ANALYSIS OF PROPERTY TAXES GENERATED
2008-2009 VS 2009-2010
50,000.00$ (25,000.00)$ 25,000.00$ 193.00$ 196.50$ 3.50$
70,000.00 (25,000.00) 45,000.00 347.40 353.70 6.30
90,000.00 (25,000.00) 65,000.00 501.80 510.90 9.10
110,000.00 (25,000.00) 85,000.00 656.20 668.10 11.90
130,000.00 (25,000.00) 105,000.00 810.60 825.30 14.70
150,000.00 (25,000.00) 125,000.00 965.00 982.50 17.50
Required Local Effort Discretionary Total
Note: Mills Levied 2008-2009 5.286 2.434 7.720
Mills Levied 2009-2010 5.612 2.248 7.860
Difference 0.326 (0.186) 0.140
$15,933,387,476Proposed Mills Based on 2009-2010 Certified Tax Roll* of
T H E S C H O O L D I S T R I C T O F E S C A M B I A C O U N T Y
AppraisedValue
ExemptValue
Non-ExemptValue
2008-2009Proposed 2009-2010
Difference
*As certified by Property Appraiser.
RLE $84,947,262
Disc. – Operating 11,322,265
Disc. – Critical Operating Needs
3,784,180
Disc. Local Capital Improvement
18,920,898
TOTAL $118,974,605
RLE $82,994,097
Disc. Basic/Supplemental
11,744,151
Capital Improvement 26,471,443
TOTAL $121,209,691
General Fund $308,690,164.80
Special Rev. Food Services
25,006,253.14
Spec. Rev. Other Federal Programs
40,803,126.46
Spec. Rev. – ARRA
Funds
34,021,648.00
Debt Svc. Funds 11,367,225.49
Capital Projects Funds 131,306,909.37
Internal Svc. Funds 60,803,034.37
Grand Total $611,998,361.63
2008-2009 2009-2010Adopted Budget Proposed Budget Increase/
(Millions) (Millions) Decrease
General Fund $335.68 $308.69 ($26.99)
Special Revenue - Food Svc. 23.65 25.01 1.36
Special Revenue - Other 36.20 40.80 4.60
Special Revenue - ARRA 0.00 34.02 34.02
Debt Service Funds 11.09 11.37 0.28
Capital Projects Funds 163.21 131.31 (31.90)
Internal Service Funds 68.31 60.80 (7.51)
Subtotal 638.14 612.00 (26.14)
Less Transfers:
From General Operations 0.00 0.00 0.00
From Capital Projects 15.95 12.32 (3.63)
From Trust & Agency 0.00 0.00 0.00
Grand Total $622.19 $599.68 ($22.51)
2009-2010 2009-2010Tentative Budget Proposed Budget Increase/
(Millions) (Millions) Decrease
General Fund $297.75 $308.69 $10.94
Special Revenue - Food Svc. 25.08 25.01 (0.07)
Special Revenue - Federal Pgms. 36.66 40.80 4.14
Special Revenue - ARRA 33.70 34.02 0.32
Debt Service Funds 11.35 11.37 0.02
Capital Projects Funds 130.41 131.31 0.90
Internal Service Funds 60.82 60.80 (0.02)
Subtotal 595.77 612.00 16.23
Less Transfers:
From General Operations 0.00 0.00 0.00
From Capital Projects 12.34 12.32 (0.02)
From Trust & Agency 0.00 0.00 0.00
Grand Total $583.43 $599.68 $16.25
Federal/Federal through State
$ 1,900,000.00
State 156,247,799.00
Property Taxes 100,047,207.00
Other Local 5,532,537.32
Total Revenue 263,727,543.32
Transfers In 7,321,798.00
Beginning Fund Balance 7/1/09 37,640,823.48
Total Available $308,690,164.80
Salaries $ 167,600,218.13
Benefits 51,462,939.30
Purchased Svcs. 25,438,432.83
Energy Svcs. 15,886,585.58
Materials & Supplies 15,148,713.76
Capital Outlay 3,127,331.11
Other Expenses 6,354,613.38
Total Appropriations
285,018,834.09
Transfers & Reserves 23,671,330.71
Grand Total $308,690,164.80
THIS FUND IS USED FOR THE DAY-TO-DAY OPERATION OF
THE SCHOOL SYSTEM. IT PAYS FOR THE MAJORITY OF:
Salaries and Fringe Benefits
Supplies and Materials
Textbooks
Transportation
Utilities
Other Expenditures (Fees, Agreements, Repairs, Equipment, Etc.)
TOTAL BUDGET $308,690,164.80
THIS FUND IS USED TO ACCOUNT FOR FEDERAL GRANT
PROGRAMS, THE SCHOOL FOOD SERVICE PROGRAM AND THE
FEDERAL STIMULUS FUNDS:
Food Service $25,006,253.14
Federal $40,803,126.46(New grants are budgeted as received)
ARRA $34,021,648.00
THIS FUND IS USED TO ACCOUNT FOR THE
ACCUMULATION OF RESOURCES FOR, AND
PAYMENT OF, GENERAL LONG-TERM DEBT
PRINCIPAL, INTEREST, AND RELATED COST:
Certificates of Participation
Long-Term Leases
TOTAL BUDGET $11,367,225.49
THIS FUND IS USED FOR EDUCATIONAL
CAPITAL OUTLAY NEEDS:
Acquisition - Facilities & Land
Construction & Renovation - Facilities
Acquisition - Major Equipment
TOTAL BUDGET $131,306,909.37
THIS FUND IS PRIMARILY USED TO ACCOUNT FOR THE BOARD’S
SELF-INSURANCE PROGRAMS, LIFE INSURANCE AND THE
WAREHOUSE OPERATIONS:
Auto & General Liability / Worker’s Comp. $ 5,145,439.00
Dental / Health / Life 54,695,045.37
Warehouse Operations 962,550.00
TOTAL BUDGET $60,803,034.37
Actual 2008-2009
Actual2009-2010
Reserved for:
Encumbrances $2,352,701 $1,336,715
Local Carryovers 13,994,979 14,418,125
State Required Carryover Programs 4,293,074 7,549,726
Other Restricted 4,267,982 3,005,887
Inventory 1,422,407 1,316,107
Unreserved Carryover 10,831,324 10,014,263
Total $37,162,467 $37,640,823
44,384.2644,130.94
43,698.67 43,583.3943,403.96
42,854.79
43,054.8442,994.68
42,590.87
41,952.73
41,004.71
40,264.34
39,260.21
36,000
37,000
38,000
39,000
40,000
41,000
42,000
43,000
44,000
45,000
1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10
Projected