The School Board of Broward County, Florida PUBLIC HEARING for... · ROBIN BARTLEMAN MAUREEN S. DINNEN PHYLLIS C. HOPE STEPHANIE ARMA KRAFT, ESQ. ANN MURRAY ROBERT D. PARKS, Ed.D

Top Row: (L to R) Kevin P. Tynan, Esq., Phyllis C. Hope, Benjamin J. Williams (Vice Chair),Robert D. Parks, Ed.D, Stephanie Arma Kraft, Esq., Ann Murray

Front Row: (L to R) Jennifer Leonard Gottlieb (Chair),James F. Notter (Superintendent of Schools), Maureen S. Dinnen, Robin Bartleman

The School Board of Broward County, Florida

�e School Board of Broward County, Florida, prohibits any policy or procedure which results in discrimination on the basis of age, color, disability, gender, national origin, marital status, race, religion or sexual orientation. Individuals who wish to file a discrimination and/or harassment complaint may call Equal Educational Opportunities (EEO) at (754) 321-2150

or Teletype Machine TTY (754) 321-2158.

Individuals with disabilities requesting accommodations under the Americans with Disabilities Act (ADA) may call Equal Educational Opportunities (EEO) at (754) 321-2150 or Teletype Machine TTY (754) 321-2158.

www.browardschools.com

Transforming Education: One Student at a Time Broward County Public Schools Is An Equal Opportunity/Equal Access Employer

July 29, 2010 School Board Members: The following 2010-11 budget is hereby presented for your consideration and approval. This budget reflects our continued commitment to the District Strategic Plan goals and focuses on student achievement. I have detailed our funding challenges and highlighted many district-wide accomplishments. From a budget standpoint, fiscal year 2009-10 was a very difficult year, and from all indications, 2010-11 will be difficult as well. Once again, the State imposed a mid-year funding reduction in 2009-10. This $9 million cut brought the total amount of state funding reductions over the past three years to $139 million. In an effort to reduce the impact to classrooms, the District has used many strategies to keep the funding crisis as far away from the students as possible. Hiring and purchasing freezes have been in place for the past two years, as well as energy efficiency strategies, contract service reduction, and extension of the time between painting facilities, to name a few. Using one-time dollars to balance the budget has also been done over the past several years. As these one-time dollars have been depleted, regrettably, we have been forced to reduce staff in order to balance the budget. A concerted effort is in place to put as many laid-off and surplussed employees back to work prior to the beginning of this school year. In fact, through the cooperation of the FOPE and PBA unions, and the BPAA, ESMAB, and COPA meet and confer groups, the District will be able to rehire some of the surplussed workforce through employee furloughs. The American Recovery and Reinvestment Act (ARRA) provided stabilization funds to states. The guidelines dictate that districts are to “save and create jobs; improve student achievement through school improvement and reform; ensure transparency and accountability and report publicly on the use of funds; and invest one-time ARRA funds thoughtfully to minimize the funding cliff.” Because Florida chose to apply these funds to its budget shortfall, the State supplanted education funding instead of enhancing it. Therefore, the Broward County Public School District is now “saving” as many jobs as possible with these funds as opposed to enhancing education through school improvement and reform. There are additional restricted funds provided by ARRA for Title I and IDEA. These dollars are also being used to save as many jobs as possible within those programs. We will face the “funding cliff” referred to in the ARRA guidance documentation in 2011-12. The District will once again be forced to reduce its number of employees to make up for the shortfall and, as required by law, balance its budget. The American Recovery and Reinvestment Act provided less than anticipated relief for us, therefore we must continue to look for ways to reduce, conserve, and be more efficient. The State Legislature has put Class Size Reduction on the ballot to be voted on in November 2010. In the meantime, the Legislature has determined that districts must comply with the class-by-class requirement of 18 students in pre-kindergarten through third grade, 22 students in grades 4-8, and 25 students in grades 9-12 beginning in August 2010. While the District is making every effort to comply, it will be extremely challenging.

THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA 600 SOUTHEAST THIRD AVENUE • FORT LAUDERDALE, FLORIDA 33301-3125• TEL 754-321-2600 • FAX 754-321-2701

JAMES F. NOTTER Superintendent of Schools www.browardschools.com

Chair Vice Chair

SCHOOL BOARD

JENNIFER L. GOTTLIEB BENJAMIN J. WILLIAMS ROBIN BARTLEMAN MAUREEN S. DINNEN PHYLLIS C. HOPE STEPHANIE ARMA KRAFT, ESQ. ANN MURRAY ROBERT D. PARKS, Ed.D. KEVIN P. TYNAN, ESQ.

School Board Members July 29, 2010 Page 2 While news from a financial standpoint is quite grim, there certainly is reason to celebrate the success of our students. Broward County Public School students continued their positive academic performance, outpacing students as one of the five largest Florida school districts (Miami-Dade, Palm Beach, Orange, and Hillsborough Counties). These successes were evident in most categories and grade levels, outperforming statewide averages, according to the results of the 2010 Florida Comprehensive Assessment Test (FCAT). For the ninth consecutive year Broward has been recognized on the national front by the Council of Great City Schools for meeting or exceeding state averages as measured by fourth and eighth grade achievement scores. This recognition honors the District for making the greatest progress in raising student achievement among all ethnic groups, as well as between high and low income students. The District also has much to celebrate in our talented teaching staff. South Plantation High School teacher Allan Phipps received the Presidential Award for Excellence in Mathematics and Science Teaching and was one of five finalists for the State Teacher of the Year award. We also lead the nation in National Board Certified Teachers at 1,726. Despite the funding concerns, we will continue to focus our efforts on improving student achievement and will continue to be creative and transform our practices and procedures to maximize our return on investment to the benefit of our students. Sincerely, James F. Notter

TABLE OF CONTENTS

Millage and Taxes

Millage and Rolled Back Rate Calculation 2

Millage and Rolled Back Rate (Chart) 3

Gross Taxable Value (Chart) 4

Budget - All Funds (Chart) 5

Homeowner's Property Taxes (Chart) 7

Truth in Millage (TRIM) Notice of Proposed Property Taxes - Sample 8

Explanation of Truth in Millage (TRIM) Notice 9

General Fund

Projected Appropriations (Chart) 12

Projected Appropriations Per Unweighted FTE 13

School Staff (Chart) 14

Department Staff (Chart) 15

Administrative Staff (Chart) 16

Supplemental Information

Funding Priorities 18

American Recovery and Reinvestment Act 19

Unfunded Mandates 20

Special Programs 21

Lottery Allocations 22

Proposed Tentative Budget Calendar 23

Capital Outlay Budget

Estimated Revenue 26

Estimated Appropriations 27

Estimated Revenue and Appropriations (Chart) 28

Addendum

Board Agenda Item 1 - Adopt Tentative Millage Rates

Board Agenda Item 2 - Adopt Tentative Critical Needs Millage Rate

Board Agenda Item 3 - Adopt Tentative Budget

First Public Hearing - July 29. 2010 iii

iv Broward County Public Schools

Millage and Taxes

First Public Hearing - July 29, 2010 1

COMPARISON OF 2009-10 TO 2010-11MILLAGE AND ROLLED BACK RATE

TAXABLE VALUATIONS

Prior Year FINAL Gross Taxable Value $157,385,260,203

Current Year Gross Taxable Value $139,194,767,936

Less Current Year Net New Taxable Value (new construction, additions, etc.) (1,538,248,530)Current Year Adjusted Taxable Value $137,656,519,406

REQUIRED LOCAL EFFORT (RLE)

Prior Year RLE and Prior Period Adj. Millage (based on 100% of valuation of Gross Taxable Value) $815,727,804

Current Year RLE and Prior Prd. Adj. Millage (based on 100% of valuation of Gross Taxable Value) 714,486,744

Total Increase/(Decrease) ($101,241,060)

RLE MILLAGE RATE

($815,727,804 / $157,385,260,203) * 1,000 = 5.1830

($714,486,744 / $139,194,767,936) * 1,000 = 5.1330

ROLLED BACK MILLAGE RATE

($815,727,804 / $137,656,519,406) * 1,000 = 5.9258

ADVERTISED DECREASE

There is a 13.38% decrease when the RLE Millage Rate of 5.1330 is compared to the Rolled Back Rate of 5.9258 mills. Ifthe Rolled Back Rate of 5.9258 mills was applied to the current year Gross Taxable Value of $139.2 billion, the SchoolBoard would generate $824.8 million, $110.4 million more than the $714.5 million RLE contribution required to participate inthe FEFP.

The current year Adjusted Taxable Value of $137.7 billion is the current year value of the taxable property that existed at theend of the prior year (Prior Year FINAL Gross Taxable Value of $157.4 billion). As described below, Gross Taxable Valuesare used to compute the Millage Rate; current year Adjusted Taxable Value is used to compute the Rolled Back Rate.

The Required Local Effort (RLE) is the amount that the School Board is required to contribute in order to participate in theFlorida Education Finance Program (FEFP). The amount of the RLE is determined by the state and is appropriated at 96%.For 2010-11, the School Board must contribute $714.5 million, which the state will appropriate at $685.9, in order to receivean additional $662.5 million from the state.

The Required Local Effort Millage Rate is calculated by dividing the Required Local Effort (RLE) by the Gross TaxableValue and multiplying the result by 1,000.

The Rolled Back Rate is calculated by dividing the prior year's RLE amount by the current year's Adjusted Taxable Value.The result is multipled by 1,000 to obtain the Rolled Back Millage Rate.

Prior Year RLE Calculation and Prior Period Adjusted Millage

Current Year RLE Calculation and Prior Period Adjusted Millage

Rolled Back RLE calculation

2 Broward County Public Schools

COMPARISON OF 2009-10 TO 2010-11MILLAGE AND ROLLED BACK RATE

4 0000

5.0000

6.0000

2.0000

3.0000

4.0000

0.0000

1.0000

Required Local Effort

Discretionary Millage

Critical Operating

Capital Millage

Debt Service Millage

2009-10 2010-11 % Incr/(Decr)

Taxable Value: * $157,385,260,203 $139,194,767,936 (11.56%)

Millage

2009-10 2010-11

% Incr/(Decr)Rolled Back as Compared to

Millage Millage Millage Rolled BackRate Rate Rate Millage Rate

Non-Voted Millage State:Required Local Effort (RLE) 5.1450 5.1040RLE Prior Period Adjustment 0.0380 0.0290Sub Total Non Voted State 5 1830 5 9258 5 1330 (13 38%)

5.9258

Sub-Total Non-Voted State 5.1830 5.9258 5.1330 (13.38%)

Non-Voted Millage Local:Discretionary Millage 0.7480 0.8552 0.7480Critical Operating Millage 0.0000 0.0000 0.2500Capital Millage 1.5000 1.7150 1.5000Sub-Total Non-Voted Local 2.2480 2.5702 2.4980 (2.81%)

Non-Voted Millage Total: 7.4310 8.4960 7.6310 (10.18%)

Voted Millage:Debt Service Millage 0.0000 0.0000 0.0000 0.00%

TOTAL NON-VOTEDAND VOTED MILLAGE 7.4310 8.4960 7.6310 (10.18%)

* Based on Property Appraiser's Certification of School Taxable Value (Form DR-420S).


COMPARISON OF BROWARD COUNTYGROSS TAXABLE VALUE

$160,000,000,000

$180,000,000,000

Comparison of Gross Taxable Value

$

$120,000,000,000

$140,000,000,000

$60,000,000,000

$80,000,000,000

$100,000,000,000

$0

$20,000,000,000

$40,000,000,000

Gross Incr/(Decr) % Incr/(Decr)Taxable As Compared To As Compared To

Year Val e * Prior Year Prior Year

2006 2007 2008 2009 2010

Year Value * Prior Year Prior Year

2006 $158,092,003,926 $25,408,436,572 19.15%

2007 $177,045,353,663 $18,953,349,737 11.99%

2008 $177,477,824,546 $432,470,883 0.24%

2009 $159,086,130,336 ($18,391,694,210) (10.36%)

2010 $139,194,767,936 ($19,891,362,400) (12.50%)

* Gross Taxable Value as of budget adoption.


COMPARISON OF 2009-10 TO 2010-11BUDGET - ALL FUNDS

$300,000

$600,000

$900,000

$1,200,000

$1,500,000

$1,800,000

$2,100,000

Th

ou

san

ds

2009-10 * 2010-11 Increase/ Increase/

Budget Budget (Decrease) (Decrease)Fund Title:

General Fund $1,942,984,805 $1,970,819,176 $27,834,371 1.43%Special Revenue - Food Service 90,340,375 103,304,477 12,964,102 14.35%Special Revenue - Other 195,772,613 179,410,324 (16,362,289) (8.36%)Special Revenue - Stabilization 102,111,863 91,933,415 (10,178,448) (9.97%)Special Revenue - Stimulus ** 116,941,836 56,079,287 (60,862,549) (52.05%)Special Revenue - Miscellaneous 3,603,855 3,421,425 (182,430) (5.06%)Debt Service 186,742,445 176,115,214 (10,627,231) (5.69%)Capital Projects 1,033,669,596 874,382,802 (159,286,794) (15.41%)Internal Services 144,426,537 134,670,875 (9,755,662) (6.75%)

Sub-Total $3,816,593,925 $3,590,136,995 ($226,456,930) (5.93%)

Less Transfers Out: (243,177,311) (234,187,648) 8,989,663 (3.70%)

TOTAL ALL FUNDS $3,573,416,614 $3,355,949,347 ($217,467,267) (6.09%)

* As of May 2010 Amendments.

** Special Revenue - Stimulus funding received in 2009-10 can be expended through 2010-11. The decrease from 2009-10 to 2010-11 is the amount expended in 2009-10.

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2010-11



COMPARISON OF 2009-10 TO 2010-11HOMEOWNER'S PROPERTY TAXES

Assessed Value $125,000Homestead Exemption * 25,000Taxable Value $100,000

* Additional exemptions exist but do not apply to

the calculation of the School Board millage.

2009-10 2010-11 Increase/Millage Taxes Millage Taxes (Decrease)

Non-Voted:Required Local Effort 5 1450 5 1040Required Local Effort 5.1450 5.1040RLE Prior Period Adjustment 0.0380 0.0290Discretionary 0.7480 74.80 0.7480 74.80 0.00Critical Operating 0.0000 0.00 0.2500 25.00 25.00Capital Projects 1.5000 150.00 1.5000 150.00 0.00Sub-Total Non-Voted 7.4310 $743.10 7.6310 $763.10 $20.00

Voted:Debt Service 0.0000 0.00 0.0000 0.00 0.00

$518.30 $513.30 ($5.00)

TOTAL 7.4310 $743.10 7.6310 $763.10 $20.00


TRUTH IN MILLAGE (TRIM) NOTICE OFPROPOSED PROPERTY TAXES - SAMPLE FROM 2009

2009 NOTICE OF PROPOSED PROPERTY TAXES AND PROPOSED2009 NOTICE OF PROPOSED PROPERTY TAXES AND PROPOSEDOR ADOPTED NON-AD VALOREM ASSESSMENTS

Broward County Taxing AuthoritiesBroward County Governmental Center

115 South Andrews Avenue, Fort Lauderdale, Florida 33301-1899

YOUR PROPERTY VALUE LAST YEAR YOUR PROPERTY VALUE THIS YEAR **

COUNTY SCHOOL BOARD MUNICIPAL INDEPENDENT COUNTY SCHOOL BOARD MUNICIPAL INDEPENDENT

B C

A

Market Value 249,750 249,750 249,750 249,750 Market Value 203,490 203,490 203,490 203,490

*Portability 0 0 0 0 *Portability 0 0 0 0

Assessed/SOH 205,090 205,090 205,090 205,090 Assessed/SOH 203,490 203,490 203,490 203,490

Homestead 25,000 25,000 25,000 25,000 Homestead 25,000 25,000 25,000 25,000

Add. Homestead 25,000 0 25,000 25,000 Add. Homestead 25,000 0 25,000 25,000

Wid/Vet/Dis 0 0 0 0 Wid/Vet/Dis 0 0 0 0

Senior 0 0 0 0 Senior 0 0 0 0

Other 0 0 0 0 Other 0 0 0 0

D

EG

Taxable 155,090 180,090 155,090 155,090 Taxable 153,490 178,490 153,490 153,490

*Portability - Transfer of Homestead Assessment Difference

YOUR PROPERTY

TAXES

LAST YEAR

- - COUNTYWIDE - -

TAXING AUTHORITY

YOUR TAXES THIS YEAR

IF PROPOSED BUDGET

CHANGE IS MADE

A PUBLIC HEARING ON THE PROPOSEDTAXES AND BUDGET WILL BE HELD

Proposed Ad Valorem Taxes

IF NO BUDGET

YOUR TAXES THIS YEAR

CHANGE IS MADE

F

County Commission 758.22 800.65 PH (954) 831-4000: Broward County Govt Center 849.09

Voter Appr. Debt Levy 66.01 76.75 115 S Andrews Ave, Ft. Laud., Sept 10, 5:01 PM 76.75

Broward Public Schools

By State Law 903.87 925.11 PH (754) 321-8330: Kathleen C. Wright Adm. Bldg. 1,003.88

By Local Board 431.86 401.25 600 SE 3 Ave, Ft. Laud., Sept 3, 5:30 PM 479.64

S. Fla. Water Management 82.92 82.05 PH (561) 686-8800: 3301 Gun Club Rd, Bldg B-1 94.76

Everglades Const. Proj. 13.86 13.72 West Palm Beach, Sept 9, 5:15 PM 15.86

Fla. Inland Navigation 5.35 5.30 PH (561) 627-3386: Fellsmere Community Center 5.99

H I J K L

210 Military Trail, Jupiter FL, Sept 18, 5:30 PM

Children's Council 58.22 65.13 PH (954) 377-1000: CSC, 6301 NW 5th Way, 65.13

Suite 3000, Ft. Lauderdale, Sept 9, 5:01 PM

- - MUNICIPAL - -

Cooper City 739.84 732.21 PH (954) 434-4300: City Hall Commission Chamber 779.13

Voter Approved Debt Levy 31.02 32.23 9090 SW 50 Place, Sept 15, 6:00 PM 32.23

- - INDEPENDENT - -

S. Broward Hospital District 184.76 195.42 PH (954) 265-5696 Memorial Regional Hospital 208.01

Perry Audit. 3501 Johnson St., Sept 9, 5:30 PM

Central Broward - Land Only 60.81 39.53 PH (954) 432-5110: 8020 Stirling Rd, Hollywood 40.25

Sept. 9, 7:00 P.M.

Total Ad Valorem Tax 3,336.74 3,369.35 3,650.72

**Total Non-Ad Valorem Tax 83.72 103.11

Total of Ad Valorem Taxes

and Non-Ad Valorem

Assessments (See Reverse 3,420.46 3,472.46( , ,

Side For Details)

By State Law This portion of the Broward Public Schools tax levy is state mandated.

By Local Board This portion of the Broward Public Schools tax levy is determined by the School Board.


EXPLANATION OF 2009 TRUTH IN MILLAGE (TRIM) NOTICE

The name(s) of the current property owner(s) along with the parcel ID or account number for theA The name(s) of the current property owner(s), along with the parcel ID or account number for theproperty, will appear in this area.

LAST YEAR'S (2008) values and exemptions for the property.

THIS YEAR'S (2009) values and exemptions for the property.

The Market Value (as of January 1 2009) is the Property Appraiser's opinion of the real value of

A

B

C

D The Market Value (as of January 1, 2009) is the Property Appraiser s opinion of the real value ofthe property on the open market (based upon qualified sales of similar properties during 2008). Ifthere is an offset for Portability (savings were moved from a previous Homestead this year), itwill be shown on the second line. The third line is the Assessed Value of the property as ofJanuary 1, 2009 - sometimes called the "Save Our Homes" (SOH) value. This amount (minusexemptions) is multiplied by the millage rates to determine your property taxes. For non-Homesteaded properties, the protection of the 10% maximum increase cap is applied here.

D

Deductions for Homestead, Widow/Widower, Senior, Disability, Non-Profit, and/or Otherexemptions.

Taxable value after exemptions (if any) are deducted from the Assessed Value.

The second $25,000 of the $50,000 Homestead exemption does not apply to the Broward CountyPublic Schools portion of taxes per the Florida Constitution and state statutes

E

F

GPublic Schools portion of taxes, per the Florida Constitution and state statutes.

The governmental entities that set the tax rates on property.

The amount of last year's property taxes (as set by each taxing entity).

What the taxes will be this year IF the taxing authorities adopt their proposed budgets after thepublic hearings in September.

H

I

Jp g p

The schedule of public hearings. These meetings can be attended by the public to let the taxingauthorities hear from the taxpayers. Contact phone numbers are also included.

The "Roll-Up" rate shows how much taxes would be this year if the taxing entities adoptedidentical spending budgets as adopted last year.

K

L

Under Florida law, taxable values on some Homesteaded properties may rise even though theoverall market value dropped from last year. If the property is Homesteaded and the "Save OurHomes" (SOH) value is less than the market value as of January 1, the Property Appraiser's officemust increase the overall assessed value each year (up to the 3% annual cap level) until it

Why some taxes will not drop as values drop:

must increase the overall assessed value each year (up to the 3% annual cap level) until iteventually reaches the same amount as the market value. The Department of Revenue set the2009 SOH cap rate at 0.1%, making Homesteaded assessed value almost unchanged from 2008.



General Fund


2010-11 GENERAL FUND BUDGETPROJECTED APPROPRIATIONS

2010-11 General Fund Appropriations

The 2010-11 General Fund Budget of $2.0 billion reflects the final year of Stabilization funds receivedfrom the federal government. Classroom level services account for 60.9% of appropriated funding,with the remaining 39.1% for school level administration, curriculum, staff development, businessservices, central administration, other school level services, and transfers and ending fund balance.

Instruction60.9%

Pupil Personnel Services4.4%

Instructional Media Services, Instruction

Related Technology, Instructional

and Curriculum Development, Instructnl.

Staff Training3.5%

School Administration6.2%

Operation of Plant, Maintenance of

Plant, Facilities Acquisition and

Construction12.6%

Pupil Transportation Services

4.1%

Board, General Administration, Admin.

Technology, Community Services, Fiscal

Services, Central Services, Debt Services

4.9%Transfers and Ending

Fund Balance3.4%


2010-11 GENERAL FUND BUDGETPROJECTED APPROPRIATIONS PER UNWEIGHTED FTE

PreK-12 Unweighted FTE 257,324Adult Unweighted FTE 18,965

Total 2009-10 Unweighted FTE 276,289

Projected Per TotalAppropriation Unweighted

Appropriations ($ millions) FTE Percentage

Instruction $1,199.8 $4,343 60.88%

Pupil Personnel Services 87.3 316 4.43%

Instructional Media Services 20.0 72 1.02%

Instructional and Curriculum Development 23.6 85 1.20%

Instructional Staff Training 7.7 28 0.39%

Instruction Related Technology 17.0 62 0.86%

Board of Education 3.6 13 0.18%

General Administration 9.6 35 0.49%

School Administration 121.5 440 6.16%

Facilities Acquisition and Construction 0.4 1 0.02%

Fiscal Services 10.0 36 0.51%

Central Services 56.6 205 2.87%

Pupil Transportation Services 80.5 313 4.08%

Operation of Plant 180.2 652 9.14%

Maintenance of Plant 68.1 246 3.46%

Administrative Technology Services 6.9 25 0.35%

Community Services 11.0 40 0.56%

Debt Service 0.0 0 0.00%Transfers and Ending Fund Balance 67.0 242 3.40%

TOTAL APPROPRIATIONS, REMITTANCES,TRANSFERS, RESERVES & BALANCES $1,970.8 $7,154 100.00%

Funds are appropriated based on the best school and department information available at thetime of this publication. Subsequent transfers between accounts may be made during theschool year to meet changing needs.


2010-11 GENERAL FUND BUDGETSCHOOL STAFF

The 2010 11 School Staff analysis shows that teaching positions are 67% of the budgeted full timeThe 2010-11 School Staff analysis shows that teaching positions are 67% of the budgeted full timeequivalent positions in schools. The remaining 33% are administrative and support positions, whichinclude instructional support, instructional specialists, clerical, and maintenance. Full time equivalentpositions are determined by dividing the total of all standard salaries in a position by the standardsalary for that position.

School Staff 2010-11

Clerical/Maintenance20%

School Staff 2010-11

Teachers67%67%

Instructional Support6%

Instructional Specialists

4%

Administrative3%

SCHOOL STAFFING: General FundBudgeted Full Time Equiv. Positions

2010-11 % to TotalPosition:

Teachers 12,598 67%Instructional Support 1,208 6%Instructional Specialists 751 4%Administrative 660 3%Clerical/Maintenance 3,724 20%

TOTAL 18,941 100%


2010-11 GENERAL FUND BUDGETDEPARTMENT STAFF

Th 2010 11 D t t St ff l i h th t b d i d tt d t iti 47% f thThe 2010-11 Department Staff analysis shows that bus driver and attendant positions are 47% of thebudgeted full time equivalent positions in departments and 19% are clerical. Instructional specialists,technical and support personnel, and administrators make up the remaining 34%. Full time equivalentpositions are determined by dividing the total of all standard salaries in a position by the standardsalary for that position.

Department Staff 2010-11

Bus Drivers and Attendants

47%

Instructional Specialists

11%

Support Personnel

Department Staff 2010 11

Administrative3%

Support Personnel7%

Technical13%

Clerical

DEPARTMENT STAFFING: General FundBudgeted Full Time Equiv. Positions

2010-11 % to Total

19%

Position:Administrative 89 3%Technical 462 13%Clerical 641 19%Bus Drivers and Attendants 1,576 47%Instructional Specialists 356 11%Support Personnel 249 7%

TOTAL 3,373 100%


2010-11 GENERAL FUND BUDGETADMINISTRATIVE STAFF COMPARED TO TOTAL STAFF

S h l d Di t i t Ad i i t ti b d t d f ll ti i l t iti k 3 3% f th t t lSchool and District Administrative budgeted full time equivalent positions make up 3.3% of the totalbudgeted full time equivalent positions. The remainder of the 22,314 budgeted full time equivalentpositions are instructional and support staff. Full time equivalent positions are determined by dividingthe total of all standard salaries in a position by the standard salary for that position.

Administrative Staff Comparison

General FundBudgeted Full Time Equiv Positions

School Admin. Staff2.9%

District Admin. Staff0.4%

Instructional and Support Staff

96.7%

Budgeted Full Time Equiv. Positions2010-11 % to Total

School Administrative Staff:Principals 230 1.0%Assistant Principals 430 1.9%

Sub-Total 660 2.9%

District Administrative Staff:District Offices 77 0.3%Area Offices 12 0.1%

Sub-Total 89 0.4%

Total Administrative Staff 749 3.3%

Instructional and Support Staff 21,565 96.7%

TOTAL 22,314 100.0%


Supplemental Information


2010-11 FUNDING PRIORITIES

In preparing the 2010-11 budget, Broward County Public Schools (BCPS) has placed priority on saving the jobs that will ensure continued academic student achievement. To accomplish this, the following strategies will be utilized: Continue to use State Fiscal Stabilization and Stimulus funds provided through the

American Recovery and Reinvestment Act (ARRA) to save jobs.

Implement a new initiative through the use of Title I ARRA funds to assist with increasing student achievement in math and science. These funds will save and/or create teaching positions in math and science at eligible schools.

Implement a five day furlough for selected bargaining groups.

Strive to meet the 2010-11 class size mandate by implementing student scheduling

strategies, deploying certified district staff to classrooms, and levying an additional .25 mils through a super majority vote of the school board.


2010-11 AMERICAN RECOVERY AND REINVESTMENT ACT

The guidelines for the funds received through the American Recovery and Reinvestment Act(ARRA) dictate that school districts are to “save and create jobs; improve student achievementthrough school improvement and reform; ensure transparency and accountability and reportpublicly on the use of funds; and invest one-time ARRA funds thoughtfully to minimize thefunding cliff.” State Fiscal Stabilization Funds Pre-kindergarten through Grade 12 Education: Because the state of Florida chose to apply

the ARRA stabilization funding to its budget shortfall, education funding was not enhanced by these funds, leaving Broward County Public Schools (BCPS) in the position of using the stabilization funds to save as many jobs as possible rather than to create new ones. Amount: $87.7 million

Workforce Education: Stabilization funds will be used for extended days for classroom teachers who provide instruction in business, health, science, industrial, marketing, and adult education, as well as extra hours for guidance counselors. Amount: $4.2 million

Stimulus Grant Funds Title I, Part A: Title I stimulus funds have saved and created positions for intervention

teachers, coaches, instructional facilitators, micro-computer technicians, and technology specialists. In addition, the District has allocated funding in technology and professionaldevelopment to improve teacher effectiveness, to ensure that schools have highly qualifiedteachers to provide intensive support and effective interventions in Differentiatedteachers, to provide intensive support and effective interventions in Differentiated Accountability schools, and to improve student learning. Amount: $38.1 million

Individuals with Disabilities Education Act (IDEA), Part B: IDEA, Part B stimulus funds have saved and created jobs, such as instructional facilitators, psychologists, and school-based support facilitators. The funds will also be used to hire job coaches for the transition ofExceptional Student Education (ESE) high school students for career placement andtraining. IDEA, Part B stimulus funding is also allocated for assistive technology and professional development. Amount: $16.0 million

Individuals with Disabilities Education Act (IDEA), Preschool: IDEA, Preschool stimulus funds provide support to preschool evaluation teams and provide testing materials and technology to classroom teachers. Amount: $0.9 million

Qualified School Construction Bonds (QSCBs) The holder of a QCSB will receive a credit against federal income tax liability rather than

interest on such bonds. From the issuer’s standpoint, it will have been borrowed at a nominal (or zero) interest rate. Amount: $51.0 million


2010-11 UNFUNDED MANDATES

Over the years, the Department of Education and/or the legislature required that school districtsmeet certain requirements and/or provide certain services for which the districts are not givenfunding or are not given sufficient funding. These are referred to as unfunded or underfunded mandates. Here are some examples of such mandates:

The state’s Differentiated Accountability initiative is a consolidation of federal and stateaccountability systems for the purpose of identifying the lowest performing schools in need of assistance. Through this initiative, Broward County Public Schools (BCPS) must fund and provide support, extended learning, and additional instructional coaches. For 2009-10, funding was from grants. Amounts for 2010-11 will be determined after state assessment scores are received. For 2009-10, the cost was $14.2 million.

Districts are required to develop and adopt a Differentiated Pay Policy schedule for bothinstructional personnel and school-based administrators, which will be an estimated financial impact of $4.2 million for BCPS.

The number of students in a charter school for which the district administrative fee can be charged has been reduced from 500 to 250, which in turn will be a $2 million reduction forBCPS.

The percentage of school taxable value used in the calculation of the required local efforthas been increased from 95 percent to 96 percent, which could create a potential unfundedmandate of $7 million if the District’s collection rate remains the same as in previous years.

Districts must provide transportation for students who live outside of a two-mile radius of their school, as well as for those identified as living in an area that is hazardous for walking. It is estimated that the District will receive $33.4 million in state funding for 2010-11 pupil transportation. The estimated 2010-11 cost for transporting students, vehicle maintenance,administration, and a budgeted increase for fuel is $85.2 million, leaving an estimated deficit of $51.8 million.

The cost to fund teachers to meet class sizes in 2010-11 as mandated in Florida’sConstitutional Amendment is $79.0 million.

Bus drivers must complete 40 hours of pre-service training, consisting of at least 20 hours ofclassroom instruction and eight hours of behind-the-wheel training based on the Department of Education’s Basic School Bus Driver Curriculum. For 2010-11, the cost to the District will be approximately $900,000.

Elementary schools must include 30 minutes per day of mandatory Physical Education (PE) in the student schedule. For English Language Learner (ELL) students, this reduces the number of academic minutes that can be reported in Program 130 because the PE course isnot eligible for weighted funding as a course for ELL students, thus reducing the District’s revenue by $500,000.

A daytime or evening Alternative to Suspension education program must be developed,staffed, and administered by the District at a cost of approximately $1.6 million. Supplemental Academic Instruction and Safe School funding have not increased to pay for this mandate.

All District employees, including contractors and vendors, must be fingerprinted every five years. The Florida Department of Law Enforcement (FDLE) charges the District to maintain the fingerprint records of each employee. The estimated cost for 2010-11 is $600,000.


2010-11 SPECIAL PROGRAMS

The School Board of Broward County collaborates with many agencies that provide programsand maintain relationships with the District and schools. Total funding amount for the followingprograms is $1.32 million: Florida Health Care Coalition A membership agreement with The Florida Health Care Coalition (FHCC) to help reduce

health care and health utilization costs. Funding amount is $19,000.

Foster Grandparents Program A partnership with Senior Volunteer Services to provide one-to-one support and academic

skill reinforcement to at-risk students. Funding amount is $170,000.

Healthy Kids Insurance Program A component of the state’s Florida KidCare health insurance program that provides health

care coverage to improve access to quality comprehensive health insurance for uninsuredchildren. In addition, the District is a primary venue for distribution of informational resourcesabout Florida KidCare to parents. Funding amount is $25,000.

Institute for Free Enterprise Education/Junior Achievement A partnership with Junior Achievement of South Florida to support student achievement of

fifth grade and eighth grade students through high level cognitive lessons in math, reading,writing, social skills, civics, teamwork, and leadership. Funding amount is $250,000.

SEAS (Student Enrichment in Arts) A collaboration between Broward County Public Schools and the Broward Center for theco abo a o be ee o a d Cou y ub c Sc oo s a d e o a d Ce e o e

Performing Arts. The program integrates theatrical performances, such as music, dance,and drama education. Students attend performances at their schools, the Broward Center for the Performing Arts, and other venues. For the 2010-11 school year, funds for the program will come from the Student Enrichment Trust Fund. Funding amount is $170,435.

Supplemental Arts and Science Program Students participate in a variety of arts and science programs including, but not limited to:

Museum of Discovery and Science, Young at Art, and International Game Fish Association Fishing Hall of Fame and Museum. Funding amount is $477,628.

Swim Central Swim Central provides pre-kindergarten, kindergarten, and first grade students water safety

education and instruction at no cost to the parent. Funding amount is $200,000.

Youth Peer Leadership In collaboration with the Broward Sheriff’s Office, the Substance Abuse Annual Leadership

Institute for students is hosted. Funding amount is $9,000.


2010-11 LOTTERY ALLOCATIONS

$500,000,000

$1,000,000,000

$1,500,000,000

$2,000,000,000

$2,500,000,000

$3,000,000,000

$3,500,000,000

$4,000,000,000

$4,500,000,000

00 01 01 02 02 03 03 04 04 05 05 06 06 07 07 08 08 09

Net Sales

EETF Transfer

In November 1986, a constitutional amendment creating state operated lotteries was passed ina statewide election. In 1987, the Legislature enacted the Florida Public Education Lottery Actthat implemented the constitutional amendment. The purpose of the act was to enable the people of the state to benefit from significant additional moneys for education and to play thebest lottery games available. The intent of the act was to use the net proceeds of lottery gamesto support improvements in public education and those proceeds were not to be used as a substitute for existing public education resources. Of the $56 billion in total lottery sales from 1988 to 2009, $20.3 billion has been transferred to public education. In 1999-00, 39.9 percent of sales was transferred to the Education Enhancement Trust Fund (EETF). The percentage of sales transferred to the EETF was down to 32.7 percent in 2008-09.

Annual Lottery Sales and Transfers to the EETF – 1999-00 to 2008-09

00-01 01-02 02-03 03-04 04-05 05-06 06-07 07-08 08-09

In the 2010-11 state of Florida General Appropriations Act, $1.3 billion was appropriated from the EETF. In the past, a portion of this funding was distributed to school districts in two allocations – a Discretionary amount to be used to fund programs or initiatives within the districtand an amount to be used for School Recognition rewards to schools eligible through the Florida School Recognition Program. For 2010-11, as well as 2009-10, only funds for School Recognition have been appropriated. If any funding remains after award payments are made toqualified schools, the available funds will be prorated to the school districts based upon no morethan $5 per student. For 2010-11, the allocation for Broward County Public Schools (BCPS) is $13.5 million. This amount will probably be enough for School Recognition rewards, which were $12.8 million lastyear. This will leave the District approximately $0.7 million for Discretionary funding, the same as in 2009-10. For 2009-10 and 2010-11, the District has had to absorb the decrease in Discretionary funding, which was $10.7 million in 2008-09 and was budgeted for Magnet programs and Accountability.

Broward County Public Schools Lottery Revenue Trend – 5 Years

$12,000,000

$17,000,000

$22,000,000

$27,000,000

$32,000,000

2006-07 2007-08 2008-09 2009-10 2010-11

% EETF to Sales 39.9 39.8 36.1 34.3 31.8 31.2 30.7 30.7 32.7


2010-2011 PROPOSED TENTATIVE BUDGET CALENDAR

Ref Statutory StatutoryDay Date Activity Requirement Reference

D Thursday, Property Appraiser certifies tax July 1 or date of certification, whichever is 200.065(1)

7/1/2010 roll. later. 193.023(1)

Monday, Receive "Required Local Effort" Not later than 7/19/09, the Commissioner of 1011.62(4)(a)

7/19/2010 from Department of Education. Education shall certify Required Local Effort.

D + 23 Tuesday, Within 24 days of the Certification Superintendent submits tentative budget to 200.065(2)(a)3

7/20/2010* of Value. the School Board of Broward County, 1011.02

Florida.

Superintendent presents tentative School Board shall approve tentative budget

2010-11 budget request to the for advertising. 1011.03

School Board.

D + 28 Saturday, Within 29 days of the Advertising summary of tentative budget, 200.065(2)(f)1

7/24/2010 Certification of Value, the district including proposed millage rates. 1011.03

must advertise in the newspaper.

Not less than 2 nor more than The School Board holds public hearing on 200.065(2)(f)1

5 days after advertising. tentative budget and proposed millage rates;

amends and adopts tentative budget.

D + 34 Wednesday, Within 35 days of Certification Advise Property Appraiser of proposed 200.065(2)(b)

8/4/2010 of Value. millage rate. This will be used by Property 200.065(2)(f)2

Appraiser to prepare Notice of Proposed

Property Taxes.

Not less 65-80 days after Certification Hold public hearing to adopt final budget 200.065(2)(c)

than of Value. (Between 9/3/2010 and and to adopt millage rate. No newspaper 200.065(2)(f)3

D + 64 9/18/2010) advertisement is required.

not more Millage rate cannot exceed the rate

than tentatively adopted on D + 34 unless each

D + 79 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.

Tuesday, Submit budget to Department of Education 6A-1.0071(1)

9/21/2010 within 3 business days after adoption.

D + 101 Tuesday, Within 3 days after adopted Notify Property Appraiser, Tax Collector and 200.065(4)

9/21/2010 resolution. No later than 101 Department of Revenue of adopted millage

days after Certification of Value. rate within 3 days after adoption of the

resolution.

* Indicates School Board Meeting

** Indicates School Board Public Hearing

Thursday,July

29, 2010**

Thursday,September 16, 2010**



Capital Outlay


2010-11 CAPITAL OUTLAY BUDGETESTIMATED REVENUE AND FINANCING SOURCES ($000)

Revenue & Financing Sources Amount

Millage $200,440

COPs Interest 2,000

Impact/Mitigation Fees and Interest 1,300

Miscellaneous Local 155

Sale of Land 5,000

PECO - SSMA 11,667

Charter School Capital Outlay 10,000

CO & DS & Interest 1,211

COBI 2,000

FEMA 2,000

Sub-Total $235,773

Designated Reserve 71,997

Sub-Total $307,770

Deferred Revenue 51,000

Committed Project Balances 515,612

Current Revenue Estimate $874,382

Source: Tentative District Educational Facilities Plan 2010-11.


2010-11 CAPITAL OUTLAY BUDGETESTIMATED APPROPRIATIONS ($000)

Appropriations Amount

Capacity Additions $5,162

Remodel/Renovation 3,655

Debt Service 149,037

Indoor Air Quality 6,095

Technology & Equipment 806

Safety 2,000

Capital Improvements (Physical Plant Management) 34,500

ADA Compliance 1,450

Vehicles 107

Facility Leases 6,233

Facilities/Capital Salaries (Formerly Capitalized Cost) 20,282

Legal and Contingency 1,803

Lease Payments (Tech/Vehicles) 9,140

Maintenance Transfer 54,000

Property & Casualty Insurance 3,500

Charter School Capital Outlay (Transfer to General Fund) 10,000

Sub-Total $307,770

Projects - Deferred Revenue 51,000

Committed Project Balances * 515,612

Current Appropriations Estimate $874,382

*

Source: Tentative District Educational Facilities Plan 2010-11.

The estimate of committed project balances includes carryovers that were appropriated in prioryears.


2010-11 CAPITAL OUTLAY BUDGETESTIMATED REVENUE AND APPROPRIATIONS - NEW SOURCES ($000)

REVENUE AND FINANCING:TentativeBudget

Millage $200.4Other Local 8.5FEMA 2.0PECO & Other State 24.9Sub-Total $235.8

Designated Reserve 72.0Sub-Total $307.8

Deferred Revenue 51.0Committed project balances 515.6

TOTAL REVENUE & FINANCING $874.4

Millage65%

Other Local3%

FEMA1%

PECO & Other State8%

Designated Reserve

23%

2010-11 Estimated Revenue & Financing

APPROPRIATIONS:TentativeBudget

Capacity Additions & Renovations $8.8Debt Service 149.0Indoor Air Quality 6.1Tech, Equip, & Vehicles (incl Leases) 10.1Safety & ADA 3.5Capital Imprvmnts & Maint Trnsfr 88.5Facility Leases 6.2Legal & Capitalized Cost 22.1Prop/Casualty Ins & Chrtr Schl Trnsfr 13.5Sub-Total Appropriations $307.8

Deferred Revenue 51.0Committed project balances 515.6

TOTAL APPROPRIATIONS $874.4 Capacity Additions &

Renovations3%

Debt Service49%

Indoor Air Quality2%

Tech, Equip, & Vehicles (incl

Leases)3%

Safety & ADA1%

Capital Imprvmnts & Maint Trnsfr

29%

Facility Leases2%

Legal & Capitalized Cost

7%

Prop/Casualty Ins & Chrtr Schl

Trnsfr4%

2010-11 Estimated Appropriations


Addendum

First Public Hearing - July 29, 2010

AGENDA REQUEST FORM THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA 6:00 pm

Meeting Date Agenda Item Number

7/29/10 O p e n A g e n d a ___Yes _X_ No

T i m e C e r t a i n R e q u e s t

___Yes _X_ No1

TITLE: Resolution Adopting Tentative Millage Rates

REQUESTED ACTION: Adopt Resolution #11-02, approving tentative millage rates for Fiscal Year 2010-2011. SUMMARY EXPLANATION AND BACKGROUND: It is recommended that the School Board adopt Resolution #11-02 approving tentative millage rates for the 2010-2011 fiscal year.

SCHOOL BOARD GOALS:

_•Goal One: Raise achievement of all students to ensure graduation from high school and readiness for post-secondary education. __•Goal Two: Improve the health and wellness of students and personnel. __•Goal Three: Provide a safe and secure physical and technological environment for all students and employees. X •Goal Four: Promote innovation which focuses on best practices and quality efforts that improve our best-in-class position. __•Goal Five: Recruit, develop, retain, and recognize high performing and diverse faculty and personnel. __•Goal Six: Build strong partnerships with family, business, community and government at the classroom, school, area, and district level. __•Goal Seven: Ensure district’s leadership as an environmental steward through innovative ecology and energy conservation programs.

FINANCIAL IMPACT:

Adoption of the millage rates will generate $986,300,719. EXHIBITS: (List)

1. Resolution #11-02 BOARD ACTION: SOURCE OF ADDITIONAL INFORMATION:

Mary J. Turner, CPA 754-321-8330

(For Official School Board Records' Office Only) Name Phone

THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA I. Benjamin Leong, CPA Chief Financial Officer

Approved in Open Board Meeting on:

By:

School Board Chair

Revised July 2008 JFN/Leong/Turner/Taddeo


Resolution # _ 11-02__

RESOLUTION BY THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA, ADOPTING TENTATIVE MILLAGE RATES

WHEREAS, the School Board of Broward County, Florida did pursuant to Chapters 200 and 1011, Florida Statutes, approve the tentative millage rates for the fiscal year July 1, 2010 to June 30, 2011; and

WHEREAS, at the public hearing and in full compliance with Chapter 200, Florida statutes, the School Board of Broward County, Florida adopted the tentative millage rate for the fiscal year 2010-2011 in the amounts of

Tentative

Millage Levy

Proposed Amount To Be

Raised

Local Required Effort 5.1330 $685,907,274 Basic Discretionary

0.7480

99,952,979

Subtotal 5.8810 $785,860,253 Capital Improvement

1.5000

200,440,466

Subtotal 7.3810 $986,300,719 Interest and Sinking

0.0000

0

Total 7.3810 $986,300,719 The total millage rate to be levied exceeds the roll-back rate by 13.12%

NOW, THEREFORE, BE IT RESOLVED, that the School Board of Broward County, Florida,

adopted each tentative millage rate for the fiscal year July 1, 2010 to June 30, 2011, by separate vote prior to adopting the tentative budget. Given at Fort Lauderdale, Florida, this 29th day of July, 2010 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA BY: Jennifer L. Gottlieb, Chair ATTEST: James F. Notter, Superintendent of Schools



7/29/10 O p e n A g e n d a ___Yes _X_ No


___Yes _X_ No2

TITLE: Resolution Adopting Tentative Critical Needs Millage Rate

REQUESTED ACTION: Adopt Resolution #11‐03, approving a tentative critical needs millage rate for Fiscal Year 2010‐

2011. The Superintendent is recommending passing the 0.2500 Critical Needs Millage for the

purpose of hiring core teachers for the 2010‐11 school year. This item requires the approval of a

super majority of the School Board and will generate $33.4 million. SUMMARY EXPLANATION AND BACKGROUND: It is recommended that the School Board adopt Resolution #11-03 approving a tentative critical needs millage rate for the 2010-2011 fiscal year.

SCHOOL BOARD GOALS:


FINANCIAL IMPACT:

Levying an additional 0.2500 mills will generate $33,406,744. EXHIBITS: (List)

1. Resolution #11-03 BOARD ACTION: SOURCE OF ADDITIONAL INFORMATION:





By:

School Board Chair




RESOLUTION BY THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA, ADOPTING A TENTATIVE CRITICAL NEEDS MILLAGE RATE

WHEREAS, the School Board of Broward County, Florida did pursuant to Chapters 200 and

1011, Florida Statutes, approve a tentative critical needs millage rate for the fiscal year July 1, 2010 to June 30, 2011; and

WHEREAS, at the public hearing and in full compliance with Chapter 200, Florida statutes, the School Board of Broward County, Florida adopted a tentative critical needs millage rate for the fiscal year 2010-2011 in the amount of 0.2500 mills, the proposed amount to be $33,406,744.

NOW, THEREFORE, BE IT RESOLVED, that the School Board of Broward County, Florida,

adopted a tentative critical needs millage rate for the fiscal year July 1, 2010 to June 30, 2011, by separate vote prior to adopting the tentative budget. Given at Fort Lauderdale, Florida, this 29th day of July, 2010 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA BY: Jennifer L. Gottlieb, Chair ATTEST: James F. Notter, Superintendent of Schools



7/29/10

O p e n A g e n d a ___Yes _X_ No


___Yes _X_ No

3

TITLE: Resolution Adopting Tentative Budget

REQUESTED ACTION: Adopt Resolution #11-04, approving the tentative budget for Fiscal Year 2010-2011.

SUMMARY EXPLANATION AND BACKGROUND:

Chapters 200 and 1011 of the Florida Statutes require that the school district hold a public hearing to adopt a millage rate within 80 days of certification of value, but no earlier than 65 days after certification.

The recapitulation of this budget is scheduled below: General Fund Special Revenue – Food Service Special Revenue – Other Special Revenue – Stabilization Special Revenue – Stimulus Special Revenue – Miscellaneous Debt Service Capital Projects Internal Services Subtotal Less Transfers Total

$1,970,819,176 103,304,477 179,410,324

91,933,415 56,079,287

3,421,425 176,115,214 874,382,802 134,670,875

$3,590,136,995 (234,187,648)

$3,355,949,347

SCHOOL BOARD GOALS:


FINANCIAL IMPACT:

The total annual budget for all funds, excluding transfers out of $234,187,648 is $3,355,949,347.

EXHIBITS: (List)

1. Resolution #11-04 2. District Summary Budget (ESE 139) 3. Certification of School Taxable Value BOARD ACTION: SOURCE OF ADDITIONAL INFORMATION:





By:

School Board Chair




RESOLUTION BY THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA, ADOPTING THE TENTATIVE BUDGET FOR FISCAL YEAR 2010-2011

WHEREAS, the School Board of Broward County, Florida, did pursuant to Chapters 200 and

1011, Florida Statutes, approve tentative millage rates and tentative budget for the fiscal year July 1, 2010 to June 30, 2011; and

WHEREAS, the School Board of Broward County, Florida set forth the appropriations and revenue estimate for the Budget for fiscal year 2010-2011.

WHEREAS, at the public hearing and in full compliance with Chapter 200, Florida Statutes,

the School Board of Broward County, Florida, adopted the tentative millage rates and the budget in the amount of $3,590,136,995 for fiscal year 2010-2011.

NOW THEREFORE, BE IT RESOLVED, that the attached budget of The Broward County

School Board, including the millage rates as set forth therein, is hereby adopted by the School Board of Broward County, Florida, as a tentative budget for the categories indicated for the fiscal year July 1, 2010 to June 30, 2011.

Given at Fort Lauderdale, Florida, this 29th day of July, 2010

THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA

BY:

Jennifer L. Gottlieb, Chair

ATTEST:

James F. Notter, Superintendent of Schools

DISTRICT SCHOOL BOARD OF BROWARD COUNTYDISTRICT SUMMARY BUDGETFiscal Year 2010-2011

SECTION I. ASSESSMENT AND MILLAGE LEVIES Page 1

A. Certification of Taxable Value of Property in County by Property Appraiser 139,194,767,936.00

B. Millage Levies on Nonexempt Property: DISTRICT MILLAGE LEVIESNonvoted Voted Total

1. Required Local Effort 5.1040 5.1040

2. Prior Period Funding Adjustment Millage 0.0290 0.0290

3. Discretionary Operating 0.7480 0.7480

4. Critical Operating Needs 0.2500 0.2500

5. Additional Operating

6. Additional Capital Improvement

7. Local Capital Improvement 1.5000 1.5000

8. Discretionary Capital Improvement

9. Critical Capital Outlay Needs

10. Debt Service

TOTAL MILLS 7.6310 7.6310

ESE 139EXP. 06/30/2011

DISTRICT SCHOOL BOARD OF BROWARD COUNTYDISTRICT SUMMARY BUDGET For Fiscal Year Ending June 30, 2011

SECTION II. GENERAL FUND - FUND 100 Page 2Account

ESTIMATED REVENUES NumberFEDERAL:

Federal Impact, Current Operations 3121Reserve Officers Training Corps (ROTC) 3191 1,688,337.00Miscellaneous Federal Direct 3199Total Federal Direct 3100 1,688,337.00

FEDERAL THROUGH STATE AND LOCAL:Medicaid 3202 7,245,851.00National Forest Funds 3255Federal Through Local 3280Miscellaneous Federal through State 3299Total Federal Through State And Local 3200 7,245,851.00

STATE:Florida Education Finance Program (FEFP) 3310 575,159,450.00Workforce Development 3315 56,864,932.00Workforce Development Capitalization Incentive Grant 3316Workforce Education Performance Incentive 3317 806,344.00Adults With Disabilities 3318 1,437,615.00CO & DS Withheld for Administrative Expense 3323Diagnostic and Learning Resources Centers 3335Racing Commission Funds 3341 446,500.00State Forest Funds 3342State License Tax 3343 251,362.00District Discretionary Lottery Funds 3344 744,849.00Class Size Reduction Operating Funds 3355 295,980,729.00School Recognition Funds 3361 12,783,599.00Excellent Teaching Program 3363Voluntary Prekindergarten Program 3371 768,632.00Preschool Projects 3372Reading Programs 3373Full Service Schools 3378Other Miscellaneous State Revenue 3399 491,477.00Total State 3300 945,735,489.00

LOCAL:District School Tax 3411 828,792,810.00Tax Redemptions 3421Payment in Lieu of Taxes 3422Excess Fees 3423Tuition (Non-Resident) 3424Rent 3425 3,090,086.00Interest, Including Profit On Investment 3430 5,205,013.00Gifts, Grants and Bequests 3440Adult General Education Course Fees 3461Postsecondary Vocational Course Fees 3462 5,003,117.00Continuing Workforce Education Course Fees 3463 235,567.00Capital Improvement Fees 3464 237,964.00Postsecondary Lab Fees 3465Lifelong Learning Fees 3466 567,465.00General Education Development (GED) Testing Fees 3467Financial Aid Fees 3468Other Student Fees 3469 1,771,840.00Preschool Program Fees 3471 811,466.00Prekindergarten Early Intervention Fees 3472School Age Child Care Fees 3473 10,425,589.00Other Schools, Courses and Classes Fees 3479 364,008.00Miscellaneous Local Sources 3490 31,349,904.00Total Local 3400 887,854,829.00

TOTAL ESTIMATED REVENUES 1,842,524,506.00OTHER FINANCING SOURCESLoans 3720Sale of Capital Assets 3730Loss Recoveries 3740Transfers In:

From Debt Service Funds 3620From Capital Projects Funds 3630 67,500,000.00From Special Revenue Funds 3640 794,670.00From Permanent Fund 3660From Internal Service Funds 3670From Enterprise Funds 3690Total Transfers In 3600 68,294,670.00

TOTAL OTHER FINANCING SOURCES 68,294,670.00Fund Balance, July 1, 2010 2800 60,000,000.00TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES, AND FUND BALANCE 1,970,819,176.00

ESE 139

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139


SECTION III. SPECIAL REVENUE FUNDS - FOOD SERVICES - FUND 410 Page 4Account

ESTIMATED REVENUES NumberFEDERAL THROUGH STATE AND LOCAL:

National School Lunch Act 3260 66,743,454.00U.S.D.A. Donated Foods 3265 4,361,028.00Federal Through Local 3280Miscellaneous Federal Through State 3299 1,122,181.00Total Federal Through State And Local 3200 72,226,663.00

STATE:School Breakfast Supplement 3337 546,755.00School Lunch Supplement 3338 855,902.00Other Miscellaneous Revenue 3399 16,030.00Total State 3300 1,418,687.00

LOCAL:Interest, Including Profit on Investment 3430Gifts, Grants and Bequests 3440Food Service 3450 20,712,911.00Other Miscellaneous Local Sources 3495 125,000.00Total Local 3400 20,837,911.00

TOTAL ESTIMATED REVENUES 94,483,261.00OTHER FINANCING SOURCES:Loans 3720Sale of Capital Assets 3730Loss Recoveries 3740Transfers In:

From General Fund 3610From Debt Service 3620From Capital Projects Funds 3630Interfund Transfer 3650From Permanent Fund 3660From Internal Service Funds 3670From Enterprise Funds 3690Total Transfers In 3600

TOTAL OTHER FINANCING SOURCES

Fund Balance, July 1, 2010 2800 8,821,216.00TOTAL ESTIMATED REVENUES, OTHER FINANCINGSOURCES, AND FUND BALANCE 103,304,477.00

ESE 139


SECTION III. SPECIAL REVENUE FUNDS - FOOD SERVICES - FUND 410 (CONTINUED) Page 5

AccountAPPROPRIATIONS Number

Food Services: (Function 7600)

Salaries 100 25,657,104.00

Employee Benefits 200 14,837,941.00

Purchased Services 300 3,132,818.00

Energy Services 400 2,269,995.00

Materials and Supplies 500 43,343,168.00

Capital Outlay 600 1,021,170.00

Other Expenses 700 3,456,207.00

Capital Outlay (Function 9300) 600

TOTAL APPROPRIATIONS 7600 93,718,403.00OTHER FINANCING USES:Transfers Out (Function 9700)

To General Fund 910

To Debt Service Funds 920

To Capital Projects Funds 930

Interfund 950

To Permanent Fund 960

To Internal Service Funds 970

To Enterprise Funds 990

Total Transfers Out 9700

TOTAL OTHER FINANCING USES

Nonspendable Fund Balance, June 30, 2011 2710Restricted Fund Balance, June 30, 2011 2720Committed Fund Balance, June 30, 2011 2730Assigned Fund Balance, June 30, 2011 2740Unassigned Fund Balance, June 30, 2011 2750 9,586,074.00TOTAL ENDING FUND BALANCE 2700 9,586,074.00TOTAL APPROPRIATIONS, OTHER FINANCING USES,AND FUND BALANCE 103,304,477.00

ESE 139


SECTION IV. SPECIAL REVENUE FUNDS - FEDERAL PROGRAMS - FUND 420 Page 6Account

ESTIMATED REVENUES NumberFEDERAL DIRECT:

Workforce Investment Act 3170Community Action Programs 3180Reserve Officers Training Corps (ROTC) 3191Miscellaneous Federal Direct 3199 22,176,565.00Total Federal Direct 3100 22,176,565.00

FEDERAL THROUGH STATE AND LOCAL:Vocational Education Acts 3201 3,337,158.00Medicaid 3202Workforce Investment Act 3220 709,297.00Eisenhower Math and Science 3226 11,030,068.00Drug Free Schools 3227Individuals with Disabilities Education Act (IDEA) 3230 60,049,265.00Elementary and Secondary Education Act, Title I 3240 67,444,862.00Adult General Education 3251 3,245,090.00Vocational Rehabilitation 3253Elementary and Secondary Education Act, Title V 3270Federal Through Local 3280Miscellaneous Federal Through State 3299 8,052,774.00Total Federal Through State And Local 3200 153,868,514.00

STATE:Other Miscellaneous State Revenue 3399 470,798.00Total State 3300 470,798.00

LOCAL:Interest, Including Profit on Investment 3430Gifts, Grants & Bequests 3440Other Miscellaneous Local Sources 3495 2,894,447.00Total Local 3400 2,894,447.00

TOTAL ESTIMATED REVENUES 179,410,324.00OTHER 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 Fund 3660From Internal Service Funds 3670From Enterprise Funds 3690Total Transfers In 3600


Fund Balance, July 1, 2010 2800TOTAL ESTIMATED REVENUES, OTHER FINANCINGSOURCES, AND FUND BALANCE 179,410,324.00

ESE 139

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139


SECTION V. SPECIAL REVENUE FUNDS -STATE FISCAL STABILIZATION FUNDS - FUND 431 Page 8

AccountESTIMATED REVENUES Number

FEDERAL THROUGH STATE AND LOCAL:State Fiscal Stabilization Funds - K-12 3210 87,740,706.00State Fiscal Stabilization Funds - Workforce 3211 4,192,709.00State Fiscal Stabilization Funds - VPK 3212Miscellaneous Federal Through State 3299Total Federal Through State And Local 3200 91,933,415.00

LOCAL:Interest, Including Profit on Investment 3430Total Local 3400

TOTAL ESTIMATED REVENUES 91,933,415.00OTHER FINANCING SOURCES:Sale of Capital Assets 3730Loss Recoveries 3740Transfers In:

From Capital Projects Funds 3630Total Transfers In 3600

TOTAL OTHER FINANCING SOURCESFund Balance, July 1, 2010 2800TOTAL ESTIMATED REVENUES, OTHER FINANCINGSOURCES, AND FUND BALANCE 91,933,415.00

ESE 139

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ESE

139


SECTION V. SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS - FUND 432 Page 10


FEDERAL DIRECT:Miscellaneous Federal Direct 3199Total Federal Direct 3100

FEDERAL THROUGH STATE AND LOCAL:Individuals with Disabilities Education Act (IDEA) 3230 16,807,292.00Elementary and Secondary Education Act, Title I 3240 38,058,928.00Miscellaneous Federal Through State 3299Total Federal Through State And Local 3200 54,866,220.00





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SECTION V. SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS - FUND 433 Page 12


FEDERAL DIRECT:Miscellaneous Federal Direct 3199Total Federal Direct 3100

FEDERAL THROUGH STATE AND LOCAL:Other Food Services 3269Miscellaneous Federal Through State 3299 1,213,067.00Total Federal Through State And Local 3200 1,213,067.00





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139

DISTRICT SCHOOL BOARD OF BROWARD COUNTYDISTRICT SUMMARY BUDGETFor Fiscal Year Ending June 30, 2011

SECTION VI. SPECIAL REVENUE FUND - MISCELLANEOUS - FUND 490 Page 14Account

ESTIMATED REVENUES NumberFederal Through Local 3280Interest, Including Profit on Investment 3430 12,536.00Gifts, Grants and Bequests 3440Other Miscellaneous Local Sources 3495 1,384,153.00TOTAL ESTIMATED REVENUES 3000 1,396,689.00OTHER FINANCING SOURCESTransfers In:

From General Fund 3610From Debt Service Funds 3620From Capital Projects Funds 3630Interfund 3650From Permanent Fund 3660From Internal Service Funds 3670From Enterprise Funds 3690Total Transfers In 3600


Fund Balance, July 1, 2010 2800 2,024,736.00TOTAL ESTIMATED REVENUES, OTHER FINANCINGSOURCES AND FUND BALANCE 3,421,425.00

APPROPRIATIONSInstruction 5000Pupil Personnel 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 7700Pupil Transportation Services 7800Operation of Plant 7900Maintenance of Plant 8100Administrative Technology Services 8200Community Services 9100 569,148.00Other Capital Outlay 9300TOTAL APPROPRIATIONS 569,148.00OTHER FINANCING USES:Transfers Out: (Function 9700)

To General Fund 910 794,670.00To Debt Service Funds 920To Capital Projects Funds 930Interfund 950To Permanent Fund 960To Internal Service Funds 970To Enterprise Funds 990Total Transfers Out 9700 794,670.00

TOTAL OTHER FINANCING USES 794,670.00

Nonspendable Fund Balance, June 30, 2011 2710Restricted Fund Balance, June 30, 2011 2720Committed Fund Balance, June 30, 2011 2730Assigned Fund Balance, June 30, 2011 2740Unassigned Fund Balance, June 30, 2011 2750 2,057,607.00TOTAL ENDING FUND BALANCE 2700 2,057,607.00TOTAL APPROPRIATIONS, OTHER FINANCING USES,AND FUND BALANCE 3,421,425.00

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139


SECTION IX. PERMANENT FUND - FUND 000 Page 19Account

ESTIMATED REVENUES Number

Federal Direct 3100

Federal Through State 3200

State Sources 3300

Local Sources 3400TOTAL ESTIMATED REVENUESOTHER FINANCING SOURCES:Sale of Capital Assets 3730

Loss Recoveries 3740Transfers In:

From General Fund 3610

From Debt Service Funds 3620

From Capital Projects Funds 3630

From Special Revenue Funds 3640

From Internal Service Funds 3670

From Enterprise Funds 3690Total Transfers In 3600


Fund Balance, July 1, 2010 2800TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES, AND FUND BALANCE

APPROPRIATIONS

Instruction 5000

Pupil Personnel Services 6100

Instructional Media Services 6200

Instruction and Curriculum Development Services 6300

Instructional Staff Training Services 6400

Instruction Related Technology 6500

Board 7100

General Administration 7200

School Administration 7300

Facilities Acquisition and Construction 7400

Fiscal Services 7500

Central Services 7700

Pupil Transportation Services 7800

Operation of Plant 7900

Maintenance of Plant 8100

Administrative Technology Services 8200Community Services 9100Debt Service 9200

Other Capital Outlay 9300TOTAL APPROPRIATIONS OTHER FINANCING USESTransfers Out: (Function 9700)

To General Fund 910

To Debt Service Funds 920

To Capital Projects Funds 930

To Special Revenue Funds 940

To Internal Service Funds 970

To Enterprise Funds 990Total Transfers Out 9700

TOTAL OTHER FINANCING USES

Nonspendable Fund Balance, June 30, 2011 2710Restricted Fund Balance, June 30, 2011 2720Committed Fund Balance, June 30, 2011 2730Assigned Fund Balance, June 30, 2011 2740Unassigned Fund Balance, June 30, 2011 2750TOTAL ENDING FUND BALANCE 2700TOTAL APPROPRIATIONS, OTHER FINANCINGUSES, AND FUND BALANCE

ESE 139

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DR-420S R. 6/10

Rule 12D-16.002 Florida Administative Code

CERTIFICATION OF SCHOOL TAXABLE VALUE

SECTION I: COMPLETED BY PROPERTY APPRAISER. SEND TO SCHOOL DISTRICT

1. Current year taxable value of real property for operating purposes $ 132,375,429,300 (1)

2. Current year taxable value of personal property for operating purposes $ 6,787,033,678 (2)

3. Current year taxable value of centrally assessed property for operating purposes $ 32,304,958 (3)

4. Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3) $ 139,194,767,936 (4)

5.

Current year net new taxable value (Add new construction, additions, rehabilitative improvements increasing assessed value by at least 100%, annexations, and tangible personal property value over 115% of the previous year's value. Subtract deletions.)

$ 1,538,248,530 (5)

6. Current year adjusted taxable value (Line 4 minus Line 5) $ 137,656,519,406 (6)

7. Prior year FINAL gross taxable value from prior year applicable Form DR-403 Series $ 157,385,260,203 (7)

8.Does the taxing authority levy a voted debt service millage or a millage voted for 2 years or less under s. 9(b), Article VII, State Constitution? (If yes, complete and attach form DR-420DEBT, Certification of Voted Debt Millage.)

Yes No✔ (8)

SECTION II: COMPLETED BY SCHOOL DISTRICTS. RETURN TO PROPERTY APPRAISER

Local board millage includes discretionary and capital outlay.

9. Prior year state law millage levy: Required Local Effort (RLE) (Sum of previous year's RLE and prior period funding adjustment)

per $1,0005.1830 (9)

10. Prior year local board millage levy (All discretionary millages) per $1,0002.2480 (10)

11. Prior year state law proceeds (Line 9 multiplied by Line 7, divided by 1,000) $ 815,727,804 (11)

12. Prior year local board proceeds (Line 10 multiplied by Line 7, divided by 1,000) $ 353,802,065 (12)

13. Prior year total state law and local board proceeds (Line 11 plus Line 12) $ 1,169,529,869 (13)

14. Current year state law rolled-back rate (Line 11 divided by Line 6, multiplied by 1,000) per $1,0005.9258 (14)

15. Current year local board rolled-back rate (Line 12 divided by Line 6, multiplied by 1,000) per $1,0002.5702 (15)

16. Current year proposed state law millage rate (Sum of RLE and prior period funding adjustment)

per $1,0005.1330 (16)

17. Current year proposed local board millage rate per $1,0002.4980 (17)

E. Additional Voted Millage

.0000A. Capital Outlay

1.5000

D. Critical Capital Outlay or Critical Operating

.2500

C.Discretionary Capital Improvement

.0000B. Discretionary Operating

.7480

SIG

N

HE

RE

Property Appraiser Certification I certify the taxable values above are correct to the best of my knowledge.

Signature of Property Appraiser Date

Year 2010 County Broward

Name of School District

Broward County School Board

Continued on page 2

18. Current year state law proceeds (Line 16 multiplied by Line 4, divided by 1,000) $ 714,486,744 (18)

19. Current year local board proceeds (Line 17 multiplied by Line 4, divided by 1,000) $ 347,708,530 (19)

20. Current year total state law and local board proceeds (Line 18 plus Line 19) $ 1,062,195,274 (20)

21. Current year proposed state law rate as percent change of state law rolled-back rate (Line 16 divided by Line 14, minus 1, multiplied by 100)

%-13.38 (21)

22. Current year total proposed rate as a percent change of rolled-back rate ((Line 16 plus Line 17) divided by (Line 14 plus Line 15), minus 1, multiplied by 100)

%-10.18 (22)

SIG

N H

ER

EDR-420S

R. 6/10 Page 2

Taxing Authority CertificationI certify the millages and rates are correct to the best of my knowledge. The millages comply with the provisions of s. 200.065, F.S.

Signature of Chief Administrative Officer Date

Title Contact Name

Mailing Address Physical Address

City, State, Zip Phone Number Fax Number

Final public budget hearing

Date Time Place

Documents

The School Board of Broward County, Florida PUBLIC HEARING for... · ROBIN BARTLEMAN MAUREEN S. DINNEN PHYLLIS C. HOPE STEPHANIE ARMA KRAFT, ESQ. ANN MURRAY ROBERT D. PARKS, Ed.D