special revenue funds - sccpss adopted... · 2018-10-01 · 40 supplies 0 362,768 321,784 387,834...

SPECIAL REVENUE FUNDS

159

Fund 412 Title IV

The Title IV Fund (fund 412) is a special revenue fund used to record financial activity relating to 21st Century Schools as defined in Title IV of the No Child Left Behind (NCLB) Act of 2001. For FY 2008, this fund is budgeted at $2,007,621. Title IV (21st Century Schools), Part A of the No Child Left Behind (NCLB) Act of 2001 (also known as the Safe and Drug Free Schools and Communities Act) provides funding to implement drug and violence prevention programs to foster a safe and drug-free learning environment that supports student achievement. Title IV-A funding is used to operate a comprehensive program that provides a systematic approach to violence and drug prevention with the goal of reducing alcohol, other drug use, and violence among the students and staff in Chatham County Schools. Various activities and programs are conducted regularly on both a system wide and school level basis. These activities and programs are designed to meet the needs of the students, staff, and parents at each school. Title IV (21st Century Schools), Part B of the No Child Left Behind (NCLB) Act of 2001 (also known as 21st Century Community Learning Centers), provides funding to school districts for the following uses: to provide academic enrichment and tutorial services to help students in high-poverty and low-performing schools meet standards in core academic subjects; to offer a broad array of additional services, programs, and activities to reinforce and complement the regular academic program of participating students; and to offer families of students opportunities for literacy and related educational development.

160

FY 2004Actual

Amount

FY 2005Actual

Amount

FY 2006 ActualAmount

%ChangeFY 2007 to

FY 2008

EXPENDITURES AND OTHER USES

Title IVFY 2007ModifiedBudget

Fund 412FY 2008AdoptedBudget

REVENUES AND OTHER SOURCESTRANSFERS FROM OTHER FUNDS

9000 OPERATING TRFRS IN 0 N/A124,784 00112,000

TOTAL TRANSFERS FROM OTHER FUNDS

0 N/A124,784 00112,000

FEDERAL FUNDING4250 OTHER FED REV THRU GA DOE 1,024,571 -36.6%847,824 1,727,8692,725,7520

4350 OTHER FEDERAL REVENUE 256,769 0.0%294,536 279,752279,752368,738

TOTAL FEDERAL FUNDING 1,281,340 -33.20%1,142,360 2,007,6213,005,504368,738

TOTAL REVENUES 1,281,340 -33.20%1,267,144 2,007,6213,005,504480,738

159,107 166,199 103,29810 Base Salary -37.8%135,993118,756

581,087 798,089 917,72911 Other Salary 15.0%481,1687,408

740,194 964,288 1,021,027Total Salaries 5.9%617,161126,164

87,414 112,976 104,75920 Fringe Benefits -7.3%72,55926,285

87,414 112,976 104,759Total Benefits -7.3%72,55926,285

358,587 450,680 655,27530 Purchased Services 45.4%507,447305,086

0 0 031 Utilities N/A018

75,386 118,468 160,67340 Supplies 35.6%48,71739,032

0 0 65,88741 Books N/A00

19,758 5,000 050 Equipment -100.0%06,278

0 0 91,74890 Other N/A00

453,732 574,148 973,583Total Other Operating Expenses 69.6%556,165350,414

TOTAL EXPENDITURES 27.1%502,863 1,245,884 1,281,340 1,651,412 2,099,369

STAFFING3.0 3.5 2.0 0.0%2.5STAFFING TOTALS 2.0

161

Fund 413 Magnet Schools Assistance The Magnet Schools Assistance Fund (fund 413) is a special revenue fund created in October 2004 to record financial activity relating to the federal Magnet Schools Assistance Program (MSAP). The MSAP grant program provides federal funds for five of the district’s elementary schools to promote an instructional theme. Schools and their thematic programs are as follows:

o Thunderbolt – Marine Science o Bartow – Technology and Design o Butler – Micro-society o Gadsden – Performing and Fine Arts o Spencer – Children’s Engineering

Anticipated revenues and expenditures for this fund for fiscal year 2008 are $2,242,998.

162

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Magnet Schools AssistanceFY 2007ModifiedBudget


REVENUES AND OTHER SOURCESFEDERAL FUNDING

4350 OTHER FEDERAL REVENUE 2,409,915 -17.3%1,806,078 2,242,9982,712,4080

TOTAL FEDERAL FUNDING 2,409,915 -17.31%1,806,078 2,242,9982,712,4080

TOTAL REVENUES 2,409,915 -17.31%1,806,078 2,242,9982,712,4080

797,135 843,321 912,24810 Base Salary 8.2%406,8060

160,949 238,161 180,26311 Other Salary -24.3%117,6070

958,085 1,081,482 1,092,511Total Salaries 1.0%524,4130

249,984 293,095 328,28920 Fringe Benefits 12.0%125,6690

249,984 293,095 328,289Total Benefits 12.0%125,6690

313,063 487,839 195,00030 Purchased Services -60.0%314,7830

321,784 387,834 273,97340 Supplies -29.4%362,7680

23,567 47,042 5,00041 Books -89.4%14,9650

491,011 269,220 304,40750 Equipment 13.1%413,1460

52,421 81,560 45,22570 Indirect Cost -44.6%50,3340

0 0 -1,40790 Other N/A00

1,201,846 1,273,495 822,198Total Other Operating Expenses -35.4%1,155,9960

TOTAL EXPENDITURES -15.3%0 1,806,078 2,409,915 2,648,072 2,242,998


163

Fund 414 Title II The Title II Fund (fund 414) is a special revenue fund used to record revenues and expenditures relating to the Title II program. The No Child Left Behind Act of 2001 (NCLB Act), which re-authorized the Elementary and Secondary Education Act of 1965 (ESEA), places a major emphasis upon teacher quality as a factor in improving student achievement. The new Title II programs focus on preparing, training, and recruiting high-quality teachers and principals and require States to develop plans with annual measurable objectives that will ensure that all teachers teaching in core academic subjects are highly qualified.

Reaching this goal requires reform of traditional teacher training, which is usually conducted in colleges of education, as well as the innovative expansion of alternative routes to teacher licensure. It also requires more effective in-service training and professional development for teachers currently in the classroom. Title II of the ESEA makes funds available to States and local communities under a variety of flexible programs that will assist them in developing and supporting a high-quality teaching force and thereby improving student academic achievement.

The following programs are a part of the Title II fund:

Agency Program Description Budget Amount 443 Teacher and Principal Training and Recruiting

(Title II-A) $ 3,218,454

444 Enhancing Education Through Technology (Title II-D Formula)

$ 203,115

Total $ 3,421,569

164

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Title IIFY 2007ModifiedBudget



4250 OTHER FED REV THRU GA DOE 3,298,946 -2.4%3,595,607 3,421,5693,504,2784,175,037

TOTAL FEDERAL FUNDING 3,298,946 -2.36%3,595,607 3,421,5693,504,2784,175,037

TOTAL REVENUES 3,298,946 -2.36%3,595,607 3,421,5693,504,2784,175,037

769,605 822,912 743,14410 Base Salary -9.7%676,106316,389

433,204 536,124 945,21011 Other Salary 76.3%931,2341,342,378

1,202,810 1,359,036 1,688,354Total Salaries 24.2%1,607,3411,658,767

248,187 296,710 320,51720 Fringe Benefits 8.0%240,645183,597

248,187 296,710 320,517Total Benefits 8.0%240,645183,597

1,375,403 842,358 1,163,77530 Purchased Services 38.2%1,219,8081,520,056

342,836 82,589 128,52740 Supplies 55.6%294,235547,292

46,095 28,338 51,93750 Equipment 83.3%154,814159,628

83,614 67,817 67,45770 Indirect Cost -0.5%78,764105,696

0 0 1,00290 Other N/A00

1,847,949 1,021,102 1,412,698Total Other Operating Expenses 38.4%1,747,6212,332,673

TOTAL EXPENDITURES 27.8%4,175,037 3,595,607 3,298,946 2,676,848 3,421,569

STAFFING8.0 17.0 14.5 -6.9%16.0STAFFING TOTALS 13.5

165

Fund 430 High School Athletics The High School Athletics Fund (fund 430) is a special revenue fund that is used to account for the financial resources associated with extracurricular athletics in the system's seven high schools. Activities such as football, basketball, softball, baseball, soccer, golf, tennis, and track are supported by this fund. Total revenues and other sources for FY 2008 are estimated at $486,300. Total expenditures for FY 2008 are estimated at $486,300.

166

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


High School AthleticsFY 2007ModifiedBudget



9000 OPERATING TRFRS IN 145,950 0.0%145,950 209,400209,400145,950


145,950 0.00%145,950 209,400209,400145,950

OTHER LOCAL SOURCES1500 INTEREST INCOME 4,822 N/A1,343 00816

2150 GATE RECEIPTS 281,623 0.0%255,738 276,900276,900332,090

TOTAL OTHER LOCAL SOURCES 286,445 0.00%257,081 276,900276,900332,906

TOTAL REVENUES 432,395 0.00%403,031 486,300486,300478,856


120,148 112,000 112,00040 Supplies 0.0%115,635122,001

0 15,000 15,00050 Equipment 0.0%1,4001,923

0 0 -217,37590 Other N/A00


TOTAL EXPENDITURES 0.0%381,415 399,678 409,045 486,300 486,300

STAFFING

167

Fund 431 Middle School Athletics The Middle School Athletics Fund (fund 431) is a special revenue fund that is used to account for the financial resources associated with extracurricular athletics in the system's ten middle schools and the middle grades program at Ellis Elementary. Activities such as football, basketball, softball, baseball, soccer, golf, tennis, and track are supported by this fund. Total revenues and other sources for FY 2008 are estimated at $107,950. Total expenditures for FY 2008 are estimated at $107,950.

168

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Middle School AthleticsFY 2007ModifiedBudget





63,145 3.29%63,145 81,55078,95063,145

OTHER LOCAL SOURCES1500 INTEREST INCOME 4,516 N/A1,631 00453

2150 GATE RECEIPTS 21,400 140.0%18,341 26,40011,00023,783


TOTAL REVENUES 89,060 20.01%83,117 107,95089,95087,381


30,828 37,300 40,95040 Supplies 9.8%29,04328,552

0 5,000 8,00050 Equipment 60.0%01,385



STAFFING

169

Fund 432 Sick Leave Bank

The Employee Sick Leave Bank Fund (fund 432) is a special revenue fund established to account for the financial resources associated with the Employee Sick Leave Bank program. Budgeted expenditures for FY 2008 are $100,000. Available fund balance in Fund 432 will be used to fund these anticipated expenditures. The Sick Leave Bank was authorized by the Board of Education and is administered by the Division of Employee Services. Eligible employees may voluntarily elect to participate in the sick leave bank by contributing one day of accrued sick leave. Participants who suffer a catastrophic illness, accident, or injury may draw from the bank by submitting required documentation for review by the Sick Leave Bank’s overview team.

170

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Sick Leave BankFY 2007ModifiedBudget



9000 OPERATING TRFRS IN 0 0.0%0 75,00075,000100,000


0 0.00%0 75,00075,000100,000

TOTAL REVENUES 0 0.00%0 75,00075,000100,000

26,605 100,000 100,00011 Other Salary 0.0%10,48132,695

26,605 100,000 100,000Total Salaries 0.0%10,48132,695

2,048 0 020 Fringe Benefits N/A8062,505

2,048 0 0Total Benefits N/A8062,505


STAFFING0.0 0.0 0.0 N/A0.0STAFFING TOTALS 0.0

171

Fund 433 Special Events Fund The Special Events Fund (fund 433) is a special revenue fund established by the Board of Education during fiscal year 1999 to account for the financial resources for the Special Events program using the district’s existing financial systems. The fund is used to record revenues and expenditures associated with scholarships and athletic programs at the middle and high school levels. The fund records financial transactions resulting from the annual Golf Classic, Fit Fest, athletic scholarships, and tournament and playoff activities. Budgeted revenues and anticipated expenditures for fiscal year 2008 are $95,250.

172

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Special Events FundFY 2007ModifiedBudget


REVENUES AND OTHER SOURCESOTHER LOCAL SOURCES

1500 INTEREST INCOME 3,509 N/A1,090 00204

2130 OTHER LOCAL INCOME 98,802 1.6%58,729 95,25093,75032,583


TOTAL REVENUES 102,310 1.60%59,819 95,25093,75032,788

20,700 23,223 23,22311 Other Salary 0.0%00

20,700 23,223 23,223Total Salaries 0.0%00

1,584 1,777 1,77720 Fringe Benefits 0.0%00

1,584 1,777 1,777Total Benefits 0.0%00


8,271 29,000 29,00040 Supplies 0.0%10,4158,324




173

Fund 439 V. Jenkins Charitable Trust

The Victoria Jenkins Charitable Trust (fund 439) is a special revenue fund established to account for the financial resources associated with funding received from the Victoria Jenkins Charitable Trust. Jenkins High School is one of the many beneficiaries of the Victoria Jenkins Charitable Foundation, which is a charitable trust established by the will of Mrs. Victoria Jenkins. The trust requires that the funds be used for programs, equipment, or supplies, which are not provided in the ordinary operating budget of Jenkins High School. Usage of funds must be approved by the majority of a group composed of the principal, the President of the Parent-Teacher Association, and the fund’s trust officer if in their opinion, the requested usage of funds are needed to enrich the school activities of its students. Anticipated revenues for this fund for fiscal year 2008 are $78,000. Estimated expenditures are budgeted at $206,953. Available fund balance will be used to fund expenditures of $128,953.

174

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


V. Jenkins Charitable TrustFY 2007ModifiedBudget





TOTAL REVENUES 75,000 4.00%95,000 78,00075,00085,000

4,947 10,174 10,17411 Other Salary 0.0%2,5000

4,947 10,174 10,174Total Salaries 0.0%2,5000

377 779 77920 Fringe Benefits 0.0%1960

377 779 779Total Benefits 0.0%1960

4,910 20,734 20,00030 Purchased Services -3.5%6,5831,258

36,411 34,670 36,00040 Supplies 3.8%23,80825,997

761 52,455 25,00041 Books -52.3%2,3792,818

25,924 94,500 115,00050 Equipment 21.7%12,26428,850

68,007 202,359 196,000Total Other Operating Expenses -3.1%45,03458,924

TOTAL EXPENDITURES -3.0%58,924 47,730 73,331 213,312 206,953


175

Fund 440 Special Programs The Special Programs Fund (fund 440) is a special revenue fund that is used to account for the financial resources for miscellaneous grant funded instructional programs. For Fiscal Year 2008, budgeted revenues and other sources total $1,319,955 and budgeted expenditures and other uses total $1,319,955. Anticipated expenditures and other uses for each special program area in this fund are as follows:

Agency

Description

Budgeted Amount

415

Early College Grant

$ 53,062

480

Performance Learning Center

$ 29,824

482 Partnership for Reform in Science and Mathematics

(PRISM) $119,329

561

Summer Group Workcamp

$ 11,871 759

Children & Youth Homeless Grant

$ 123,000

766

Summer Therapeutic Enrichment Program (SPED)

$ 95,421

850 State Pre-School (SPED) $ 666,100 851

Policy MI (SPED)

$ 66,813

894 Summer School (Tuition-Based) $ 140,535 873

Navy ROTC

$ 14,000

Total $ 1,319,955

176

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Special ProgramsFY 2007ModifiedBudget





34,847 0.00%34,847 34,84734,84734,847

OTHER LOCAL SOURCES1400 TUITION 135,950 -2.5%167,931 140,535144,170159,305

1500 INTEREST INCOME 52 N/A22 000

2130 OTHER LOCAL INCOME 193,819 -67.0%117,090 101,780308,850219,771

TOTAL OTHER LOCAL SOURCES 329,821 -46.51%285,043 242,315453,020379,076

STATE FUNDING3605 STATE PRE-SCHOOL 794,399 13.4%731,586 672,646592,996678,533

3900 FUNDS FRM OTH STATE AGENCIES 29,000 5.5%38,161 70,08566,43040,156

3901 OTHER DOE GRANTS 2,064 N/A64,452 0038,336

TOTAL STATE FUNDING 825,463 12.63%834,199 742,731659,426757,025

FEDERAL FUNDING4250 OTHER FED REV THRU GA DOE 88,781 0.4%91,898 123,000122,451120,101

4300 ROTC 6,647 0.0%5,220 14,00014,0004,961

4350 OTHER FEDERAL REVENUE 249,534 -60.1%116,203 110,000275,7168,478

TOTAL FEDERAL FUNDING 344,962 -40.07%213,321 247,000412,167133,541

TOTAL REVENUES 1,535,092 -18.76%1,367,409 1,266,8931,559,4601,304,488

709,299 843,542 703,67610 Base Salary -16.6%631,428599,138

167,163 163,372 158,88911 Other Salary -2.7%175,248103,983

876,462 1,006,914 862,565Total Salaries -14.3%806,676703,121

207,298 258,189 234,63320 Fringe Benefits -9.1%169,116154,895

207,298 258,189 234,633Total Benefits -9.1%169,116154,895


0 3,864 3,86431 Utilities 0.0%00

110,925 30,108 52,88740 Supplies 75.7%99,346151,319

3,773 0 041 Books N/A3,56912,472

9,336 0 050 Equipment N/A8,94932,857

3,350 9,641 5,69170 Indirect Cost -41.0%4,88110,141

0 -11,631 9,32990 Other -180.2%00


TOTAL EXPENDITURES -12.0%1,279,086 1,341,718 1,478,247 1,499,734 1,319,955


177

Fund 441 Oatland Island

The Oatland Island Fund (fund 441) is a special revenue fund established by the Board of Education to account for the financial resources for the Oatland Island Education Center. The mission of the center is to equip students, teachers, and the general public with the knowledge and increased awareness necessary to develop attitudes that enable them to make life style changes which enhance and preserve the natural environment. The Oatland Island staff conducts classes for students, provides public programs, preserves ecosystems, maintains enclosures for indigenous and endangered species of animals and plants, and serves as resources to the public and schools. In addition, they provide staff development opportunities for teachers and staff of youth serving agencies, as well as summer camp programs for children. Revenues and expenditures for Fiscal Year 2008 are budgeted at $813,944. This includes estimated grant funding from the Junior League of $36,612.

178

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Oatland IslandFY 2007ModifiedBudget



9000 OPERATING TRFRS IN 651,990 -7.5%633,000 614,000664,000530,099


651,990 -7.53%633,000 614,000664,000530,099

OTHER LOCAL SOURCES1400 TUITION 3,600 0.0%19,350 11,84111,84112,360



FEDERAL FUNDING4350 OTHER FEDERAL REVENUE 50,000 N/A0 000

TOTAL FEDERAL FUNDING 50,000 N/A0 000

TOTAL REVENUES 935,149 -1.64%1,028,052 763,944776,660629,059

491,239 513,739 538,88410 Base Salary 4.9%458,678447,478

22,078 25,827 25,82711 Other Salary 0.0%30,88413,436

513,318 539,566 564,711Total Salaries 4.7%489,562460,914

125,875 159,000 174,00020 Fringe Benefits 9.4%110,966105,605

125,875 159,000 174,000Total Benefits 9.4%110,966105,605


36,653 28,300 28,80031 Utilities 1.8%38,91034,233

119,589 13,094 3,90040 Supplies -70.2%83,6437,914

0 7,000 1,06250 Equipment -84.8%00

18,777 0 051 Vehicles/Buses N/A13,0000

100,000 20,000 35,55055 Construction/Capital 77.8%00

0 0 -1,97990 Other N/A00




179

Fund 442 Pre-K Lottery The Pre-Kindergarten – Lottery Fund (fund 442) is a special revenue fund established by the Board of Education to account for the financial resources relating to the district’s Pre-Kindergarten program. The Pre-Kindergarten program serves children who are four years of age on or before September 1, in a full day classroom setting that is age appropriate. Children are given opportunities to learn through active involvement with materials and social interaction with teachers and children. Each class of 20 children has a certificated teacher and a paraprofessional. Children are allowed to develop at their own rate in a positive, warm, supportive environment. A portfolio of work samples, observation checklists and anecdotal records is kept on each child. This information is shared each marking period during a conference with parents. A weekly newsletter is sent home to parents to keep them abreast of concepts and themes being taught and to provide related parent-child home activities. Family Advocates provide sessions for parents that give them additional strategies for helping their children to be successful in school. The Pre-Kindergarten – Lottery Fund receives revenues from the Georgia Lottery and, when necessary, is supplemented by an operating transfer from the General Fund. Total revenues for Fiscal Year 2008 are projected at $4,907,683 which includes an operating transfer in of $75,000. The projected expenditures are estimated at $4,907,683.

180

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Pre-K LotteryFY 2007ModifiedBudget


2,949,315 3,382,907 3,506,05310 Base Salary 3.6%2,928,3082,875,192

126,325 58,621 59,83311 Other Salary 2.1%95,004102,671

3,075,640 3,441,528 3,565,886Total Salaries 3.6%3,023,3132,977,862

805,191 1,038,127 1,130,06920 Fringe Benefits 8.9%789,618760,328

805,191 1,038,127 1,130,069Total Benefits 8.9%789,618760,328


41,620 0 031 Utilities N/A45,0000

118,763 86,772 87,35040 Supplies 0.7%134,361118,377

32,512 2,000 2,00050 Equipment 0.0%24,90769,952

0 0 055 Construction/Capital N/A01,607

0 -77,358 85,50390 Other -210.5%00




181

Fund 443 Technology 5Yr Plan The Technology Plan Fund (fund 443) is a special revenue fund established to account for the financial resources relating to the implementation of the District's instructional technology plan. The primary source of funding for the Technology 5 - Year Plan Fund is an operating transfer from the General Fund. Anticipated revenues and expenditures for fiscal year 2008 are $350,000. The purpose of providing technology tools in the classrooms of Savannah-Chatham County Public Schools is more efficient student learning. The Technology Plan supports a student-centered approach. It provides the tools that enable each student to reach his/her potential, whether through an Individual Educational Plan (IEP) or through cooperative/group learning. The Technology Plan uses technology as a tool to incorporate curriculum frameworks to empower students to be independent learners and creators and provides varied motivational, personal and cooperative learning opportunities. Technology is a resource for students, teachers, and administrators to expand their learning/teaching processes and to increase student and teacher productivity. The Technology Plan reports the impact of technology on student learning over a five-year period.

182

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Technology 5Yr PlanFY 2007ModifiedBudget





350,000 0.00%400,000 350,000350,000400,000

TOTAL REVENUES 350,000 0.00%400,000 350,000350,000400,000

0 0 011 Other Salary N/A02,001

0 0 0Total Salaries N/A02,001

0 0 020 Fringe Benefits N/A0137

0 0 0Total Benefits N/A0137


0 0 040 Supplies N/A7,9484,045

99,311 100,000 100,00050 Equipment 0.0%197,771138,457

0 0 071 Contributions to Oth N/A7,644128,850



STAFFING

183

Fund 445 Technical Preparation The Technical Preparation Fund (fund 445) is a special revenue fund that is used to account for the financial resources for grant funded technical and career education initiatives. Grant funding includes both Federal Carl D. Perkins grant funds and several State Technical and Career Education program grants. Budgeted revenues for FY 2008 are estimated at $705,699 which includes an operating transfer in from the general fund of $60,690. The budgeted expenditures for FY 2008 are estimated at $705,699. Summary by Grant follows:

Agency Description Budgeted Amount

790 Apprenticeship (State) $ 98,062

791 Extended Day (State) $ 181,500

793-795 / 869 Carl D. Perkins (Federal) $407,790

798 GVSDC 316 (State) $ 18,347

Total $705,699 In accordance with the Carl D. Perkins Vocational and Technical Education Act of 1998, each eligible local school system must develop and submit a four-year Local Plan. Grant funds must be spent for local programs in compliance with the Act, State plan, State rules, and Local Plan Guidelines. Each local school system must use federal funds to improve vocational and technical education programs. These limited federal dollars must be targeted for new or improved activities. Preparing young people in Georgia to participate successfully in our economy is a critical challenge facing educators today. Education must equip students with a broad range of skills to enable them to succeed in their future careers. Students must acquire a sophisticated grasp of technology and its applications in the real world. They must learn to communicate effectively and work well with people of diverse backgrounds and talents. They must develop the ability to master new skills and find creative solutions to problems. And perhaps most importantly, they must learn to continue learning - in post-secondary education, in their careers, and throughout life.

184

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Technical PreparationFY 2007ModifiedBudget



9000 OPERATING TRFRS IN 0 N/A43,926 60,690037,740


0 N/A43,926 60,690037,740

STATE FUNDING3901 OTHER DOE GRANTS 173,649 -1.0%193,648 218,872220,987223,027

TOTAL STATE FUNDING 173,649 -0.96%193,648 218,872220,987223,027

FEDERAL FUNDING4250 OTHER FED REV THRU GA DOE 380,288 10.5%353,957 426,137385,771316,578

TOTAL FEDERAL FUNDING 380,288 10.46%353,957 426,137385,771316,578

TOTAL REVENUES 553,937 16.31%591,531 705,699606,758577,345

46,349 52,223 86,52910 Base Salary 65.7%36,35571,396

116,953 141,417 141,41711 Other Salary 0.0%120,149120,087

163,303 193,640 227,946Total Salaries 17.7%156,504191,483

24,070 58,169 75,51920 Fringe Benefits 29.8%22,72939,618

24,070 58,169 75,519Total Benefits 29.8%22,72939,618


126,017 57,000 80,27340 Supplies 40.8%23,63671,588

1,960 1,500 1,50041 Books 0.0%4656,185

159,266 170,000 220,00050 Equipment 29.4%188,495173,231




185

Fund 446 Massie Heritage Center The Massie Heritage Center Fund (fund 446) is a special revenue fund that is used to account for the financial resources of the Massie Heritage Center. An operating transfer from the General Fund is supplemented by fee based activities at the center to meet operating costs. The Massie Heritage Center delivers systemwide heritage and cultural diversity education programs that are interdisciplinary in grades K-12. Its many programs provide enrichment activities designed to correlate with the local public school curriculum. Community studies, the local urban environment, and historic preservation receive special attention. In addition, emphasis is placed on providing experiences that enhance understanding of Chatham County’s cultural diversity. Anticipated revenues for Fiscal Year 2008 are budgeted at $254,690 and estimated expenditures are budgeted at $254,690.

186

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Massie Heritage CenterFY 2007ModifiedBudget



9000 OPERATING TRFRS IN 148,814 -16.8%159,043 123,814148,814133,568


148,814 -16.80%159,043 123,814148,814133,568

OTHER LOCAL SOURCES1500 INTEREST INCOME 2,691 N/A1,339 001,058

2130 OTHER LOCAL INCOME 63,905 54.8%123,093 105,87668,3750


TOTAL REVENUES 215,410 5.76%283,476 229,690217,189134,626

114,449 120,516 146,12410 Base Salary 21.2%108,52280,276

12,764 8,428 22,42811 Other Salary 166.1%5,1007,190

127,212 128,944 168,552Total Salaries 30.7%113,62287,467

21,369 38,510 50,38820 Fringe Benefits 30.8%21,62916,721

21,369 38,510 50,388Total Benefits 30.8%21,62916,721


13,596 13,000 13,00031 Utilities 0.0%12,39512,988

26,307 5,007 6,00040 Supplies 19.8%16,7207,452

1,828 5,728 4,00050 Equipment -30.2%24,154344

0 0 055 Construction/Capital N/A03,050

0 0 090 Other N/A011,220




187

Fund 450 Coastal Georgia The Coastal Georgia Comprehensive Academy Fund (fund 450) is a special revenue fund used to record financial activity associated with operation of the Coastal Georgia Comprehensive Academy (CGCA). Estimated revenues and expenditures for FY 2008 are budgeted at $3,470,276. Special educational services are provided at the CGCA for students ages birth through 21 with severe emotional and behavioral disorders and students with autism. The program is part of the public school continuum of services in Chatham and Effingham counties for students who need a specialized educational program focusing on treatment. Each class is staffed with a specially trained lead teacher and a paraprofessional who provide appropriate educational programming with the help of supervisors. Both State and Federal Grant funds are used to support this program. A summary of the estimated grant distribution for FY 2008 is shown below:

Agency

Description

Budgeted Amount

820

SED – State

$ 2,850,569

824

SED – Federal VI-B

$ 334,657

Total

$ 3,185,226

188

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Coastal GeorgiaFY 2007ModifiedBudget


REVENUES AND OTHER SOURCESSTATE FUNDING

3600 SED GRANT (STATE) 2,614,018 0.8%2,322,646 2,852,9642,831,1182,278,814

TOTAL STATE FUNDING 2,614,018 0.77%2,322,646 2,852,9642,831,1182,278,814

FEDERAL FUNDING4230 SED - (FEDERAL) 297,844 -11.6%286,144 332,262376,046202,739


TOTAL REVENUES 2,911,862 -0.68%2,608,790 3,185,2263,207,1642,481,553

2,050,659 2,331,107 2,319,81210 Base Salary -0.5%1,868,6721,861,483

171,873 50,531 48,15311 Other Salary -4.7%77,77075,332

2,222,532 2,381,638 2,367,965Total Salaries -0.6%1,946,4421,936,815

609,701 703,071 774,51720 Fringe Benefits 10.2%518,145506,934

609,701 703,071 774,517Total Benefits 10.2%518,145506,934


28,288 44,815 19,79440 Supplies -55.8%66,4835,722

300 11,300 2,30041 Books -79.6%3,698181

785 0 050 Equipment N/A34,2990

25,881 27,948 28,03170 Indirect Cost 0.3%22,97422,563

0 0 -45,73990 Other N/A00


TOTAL EXPENDITURES -0.8%2,481,553 2,608,790 2,911,861 3,211,380 3,185,226


189

Fund 465 Title III The Title III Fund (fund 465) is a special revenue fund used to record revenues and expenditures relating to the Title III program as established in The No Child Left Behind Act of 2001. The FY 2008 estimated revenues and expenditures for Title III fund are budgeted at $72,734. Title III (Language Instruction for Limited English Proficient and Immigrant Students), Part A of the NCLB Act (also known as the English Language Acquisition, Language Enhancement, and Academic Achievement Act) provides funding to help children who are limited English proficient attain English proficiency, develop high levels of academic attainment in English, and meet the same challenging state academic content and standards as all children are expected to meet. Title III-A funds are allocated to districts on a formula basis. These funds are used to supplement the English Speakers of Other Languages (ESOL) programs at Georgetown Elementary School, Pt. Wentworth Elementary School, Howard Elementary School, West Chatham Middle School, and Groves High School.

190

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Title IIIFY 2007ModifiedBudget



4250 OTHER FED REV THRU GA DOE 46,069 0.0%41,035 72,73472,73427,091

TOTAL FEDERAL FUNDING 46,069 0.00%41,035 72,73472,73427,091

TOTAL REVENUES 46,069 0.00%41,035 72,73472,73427,091

385 2,000 6,77311 Other Salary 238.7%3,2180

385 2,000 6,773Total Salaries 238.7%3,2180

29 153 51820 Fringe Benefits 238.6%2500

29 153 518Total Benefits 238.6%2500


25,858 19,884 30,04440 Supplies 51.1%13,07916,124

7,672 9,579 13,74941 Books 43.5%10,4351,147

4,984 1,378 2,65050 Equipment 92.3%8755,700




191

Fund 470 Title I The Title I Fund (fund 470) is a special revenue fund used to record revenues and expenditures relating to the Federal Title I program. The program now takes its name and program direction from the No Child Left Behind (NCLB) Act of 2001, Title I (Improving the Academic Achievement of the Disadvantaged), Part A (Improving Basic Programs Operated by Local Educational Agencies), and Part B (Student Reading Skills Improvement), Subpart 1 (Reading First). The Title I-A program provides financial assistance through state education agencies (SEAs) to local education agencies (LEAs) and schools with high numbers or percentages of poor children to help ensure that all children meet challenging state academic standards. Federal funds are currently allocated through two statutory formulas that are based primarily on census poverty estimates adjusted for the cost of education in each state. Basic grants provide additional funds to LEAs in which the number of children counted in the formula is at least ten and exceeds two percent of an LEA's school-age population. Concentration grants flow to LEAs where the number of poor children exceeds 6,500 or 15 percent of the total school-age population. LEAs target funds to schools with the highest percentages of children from low-income families. Unless a participating school is operating a schoolwide program, the school must target Title I services to children who are failing, or most at risk of failing, to meet state academic standards. Schools enrolling at least 50 percent of students from poor families are eligible to use Title I funds for schoolwide programs that serve all children in the school. Of the forty-eight schools in the district, twenty-seven (nineteen elementary, eight middle, and two high schools) will qualify for Title I-A assistance in FY 2008. Seven of these schools were also selected (along with one private school within the county) as Reading First (Title I-B1) schools. Total revenues and expenditures for FY 2008 are budgeted at an estimated $16,004,576. Breakdown by component grant is shown below:

Agency

Description

Budgeted Amount

585 Title I-A (Summer)

$ 558,450

586 Title I-B1 (Reading First)

$ 1,296,023

866 Title I-A (Regular)

$ 14,150,103

Total

$16,004,576

192

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Title IFY 2007ModifiedBudget



4200 TITLE I (FORMERLY CH I) 15,151,128 -8.3%15,993,722 16,004,57617,453,29713,348,551

TOTAL FEDERAL FUNDING 15,151,128 -8.30%15,993,722 16,004,57617,453,29713,348,551

TOTAL REVENUES 15,151,128 -8.30%15,993,722 16,004,57617,453,29713,348,551

6,772,906 9,124,222 9,437,84410 Base Salary 3.4%7,103,8275,799,462

1,777,763 710,776 852,48711 Other Salary 19.9%1,465,4971,083,258

8,550,669 9,834,998 10,290,331Total Salaries 4.6%8,569,3246,882,721

2,002,304 2,960,682 3,248,23520 Fringe Benefits 9.7%1,988,8511,598,159

2,002,304 2,960,682 3,248,235Total Benefits 9.7%1,988,8511,598,159

1,620,675 1,085,928 922,28330 Purchased Services -15.1%1,512,7111,250,292

0 500 031 Utilities -100.0%00

2,050,326 1,018,384 865,98040 Supplies -15.0%2,888,0422,386,990

194,376 160,837 110,34841 Books -31.4%327,96278,782

341,166 156,254 200,60950 Equipment 28.4%305,442794,791

391,611 425,878 465,56370 Indirect Cost 9.3%401,390356,916

0 -127,442 199,76790 Other -256.8%00

4,598,155 2,720,339 2,764,550Total Other Operating Expenses 1.6%5,435,5474,867,771



193

Fund 480 Title V The Title V Fund (fund 480) is a special revenue fund used to record revenues and expenditures relating to the Federal Title V Innovation Program. The No Child Left Behind Act (NCLB Act), Public Law 107-110, re-authorized the former Title VI of the Elementary and Secondary Education Act of 1965 (ESEA), as Title V (Promoting Informed Parental Choice And Innovative Programs), Part A (Innovative Programs). Districts may use Title V-A funds in a variety of ways. The driving focus, however, is to increase student academic achievement. The statutory purposes of the Title V-A Innovation program are: • To support local education reform efforts that are consistent with and support statewide

education reform efforts. • To implement promising educational reform programs and school improvement programs

based on scientifically based research. • To provide a continuing source of innovation and educational improvement, including

support for programs to provide library services and instructional and media materials. • To meet the educational needs of all students, including at-risk youth. • To develop and implement education programs to improve school, student, and teacher

performance, including professional development activities and class size reduction programs.

Funds are allocated to the school district on a formula basis. The Title V innovation program serves both public and private schools in Chatham County. The FY 2008 revenues and expenditures for Title V fund are budgeted at $109,022, of which $10,666 is allocated for use by private schools.

194

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Title VFY 2007ModifiedBudget



4210 TITLE V (FORMERLY CH VI) 129,618 0.0%246,646 109,022109,022418,689

4250 OTHER FED REV THRU GA DOE 9,960 -100.0%0 010,00078,000


TOTAL REVENUES 139,578 -8.40%246,646 109,022119,022496,689

0 0 010 Base Salary N/A31,4650

11,631 13,460 33,29011 Other Salary 147.3%8,0830

11,631 13,460 33,290Total Salaries 147.3%39,5480

-506 1,030 2,54720 Fringe Benefits 147.3%9,4390

-506 1,030 2,547Total Benefits 147.3%9,4390

52,783 70,164 030 Purchased Services -100.0%63,733148,414

46,747 32,022 71,55940 Supplies 123.5%76,307166,676

7,205 20,093 041 Books -100.0%14,5720

18,642 13,878 050 Equipment -100.0%37,933175,336

3,075 2,935 1,62670 Indirect Cost -44.6%5,1146,263


TOTAL EXPENDITURES -29.0%496,689 246,646 139,578 153,582 109,022


195

Fund 484 Teaching American History The Teaching American History Fund (fund 484) is a special revenue fund used to record revenues and expenditures relating to the federally funded Teaching American History Grant program administered by the United States Department of Education. FY 2008 budgeted revenues and expenditures total $698,186 for the two current projects. The local project called Restoring America’s Memory of Renaissance of Teacher Knowledge, focuses on professional development opportunities for fourth, fifth and eighth grade teachers. The grant supports programs to raise student achievement by improving teacher knowledge, understanding, and appreciation of traditional American history. The other local project, Made in America: Courage, Determination, Imagination, focuses on professional development opportunities for K-3 and high school teachers. Teachers receive training for better delivery of historical instruction, resulting in improved student achievement.

196

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Teaching American HistoryFY 2007ModifiedBudget



4350 OTHER FEDERAL REVENUE 633,021 -7.7%868,313 698,186756,614517,672


TOTAL REVENUES 633,021 -7.72%868,313 698,186756,614517,672

69,785 51,221 136,85210 Base Salary 167.2%74,69943,852

120,522 187,837 169,93511 Other Salary -9.5%149,09789,940

190,307 239,058 306,787Total Salaries 28.3%223,795133,792

23,197 30,692 57,85020 Fringe Benefits 88.5%30,02620,098

23,197 30,692 57,850Total Benefits 88.5%30,02620,098


1,500 1,375 1,50031 Utilities 9.1%2,038645

62,957 16,888 17,52140 Supplies 3.7%52,45221,220

2,488 0 050 Equipment N/A13,06311,437

17,472 9,457 18,68970 Indirect Cost 97.6%24,93414,949

0 -37,883 090 Other -100.0%00




197

Fund 490 Federal Special Education The Federal Special Education Fund (fund 490) is a special revenue fund used to record revenues and expenditures relating to federally funded special education programs. The goal of these programs is to provide a free appropriate public education for handicapped students up to the age of twenty-one. Fund 490 includes three separate programs: the Federal Pre-School program (Agency 811), the SED Capacity Building and Improvement Grant (812), and the Title VI-B program (Agency 813). For FY 2008, budgeted revenues and expenditures are expected to total $10,265,648. Anticipated allocation between the three programs is as follows:

Agency Number

Agency Description

Budget Amount

811 Federal Pre-School

$ 283,577

812

SED Capacity Building and Improvement

$ 15,000

813

Title VI-B

$ 9,967,071

Total

$ 10,265,648

198

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


Federal Special EducationFY 2007ModifiedBudget



4220 TITLE VIB 7,064,750 7.4%6,711,930 10,265,6489,560,5675,275,602

TOTAL FEDERAL FUNDING 7,064,750 7.37%6,711,930 10,265,6489,560,5675,275,602

TOTAL REVENUES 7,064,750 7.37%6,711,930 10,265,6489,560,5675,275,602

4,374,457 5,658,919 6,416,23810 Base Salary 13.4%3,916,5092,890,523

884,051 98,008 184,00011 Other Salary 87.7%745,091572,251

5,258,508 5,756,927 6,600,238Total Salaries 14.6%4,661,6013,462,774

1,149,707 1,632,628 1,969,68620 Fringe Benefits 20.6%1,106,967785,895

1,149,707 1,632,628 1,969,686Total Benefits 20.6%1,106,967785,895

292,540 1,282,333 1,139,96330 Purchased Services -11.1%265,633143,162

53,652 431,273 262,35940 Supplies -39.2%285,186525,360

1,977 0 1,00041 Books N/A21,00819,998

116,570 150,000 050 Equipment -100.0%193,435188,286

191,801 266,825 292,40270 Indirect Cost 9.6%178,100150,127

0 -292,296 090 Other -100.0%00

656,539 1,838,135 1,695,724Total Other Operating Expenses -7.7%943,3621,026,933



199

Fund 6XX School Food Service The Food Service Fund (fund 6XX) is a special revenue fund used to account for financial activity involving the School Food and Nutrition program. For FY 2008, revenues are projected at $13,238,570 and expenditures are projected at $13,238,570. The mission of the School Food and Nutrition Program is to provide nutritious, appealing meals to all students while operating in a financially sound manner. The School Food and Nutrition Program receives Federal reimbursement for meals served to all students and State funds for administrative support, training and salary base. Other revenue is generated through meal sales, catering and vending meals for the City of Savannah Summer Program. A combination of on-site school kitchens and satellite base kitchens provide daily breakfasts, lunches and Pre-Kindergarten snacks. The satellite base kitchens provide meals to students in other schools, community sites, educational centers and the Chatham County Community School which is a part of the Juvenile Court System. The use of USDA commodities, competitive bids and federal reimbursement allow the provision of low cost, nutritious meals for all program participants, and a state approved staffing formula is used to control labor costs. Meals are planned to meet one third of a child's daily nutritional requirements, and are low in salt, fat and sugar. The use of salad bars, salad plates, mobile carts, vending machines, and supplemental sales add additional choices and variety to the menus. Monthly benchmark reports on participation, financial standing and plate costs are provided to sites to lend assistance with program management. Monthly Manager's Meetings are held to provide instruction and to exchange information relative to program operation. Nutri-Notes, a parent newsletter issued monthly, contains the lunch menu, nutrition education information and information about upcoming program events. Thirty hours of instruction is provided annually for all site level staff members. The local standard for staff development exceeds state requirements.

200

FY 2004Actual

Amount

FY 2005Actual

Amount


%ChangeFY 2007 to

FY 2008


School Food ServiceFY 2007ModifiedBudget

Fund 6XXFY 2008AdoptedBudget


1203 SALE OF FIXED ASSETS 1,329 N/A0 000

1500 INTEREST INCOME 92,857 N/A25,089 0011,577

1501 LGIP INTEREST 0 400.0%0 30,0006,0000

2130 OTHER LOCAL INCOME 3,558 -100.0%9,298 117,878151,476

2200 LUNCH OVER OR SHORT 5,937 666.7%6,343 322422,741

2201 STUDENT PAID LUNCHES 1,673,166 -56.4%1,700,851 723,6041,658,9381,865,679

2202 STUDENT PAID BREAKFAST 106,878 -82.3%173,311 69,523393,21677,661

2203 NON-STUDENT PAID MEALS 161,926 59.4%177,718 164,369103,113206,027

2204 SUPPLEMENTAL FOOD SALES 1,217,818 6.7%1,239,540 1,366,9581,281,5851,264,205

2205 SFS-VENDING MACHINE INC 0 N/A0 00314

2207 SUMMER FEEDING PROGRAM 272,406 N/A149,310 00133,177

TOTAL OTHER LOCAL SOURCES 3,535,876 -31.96%3,481,461 2,354,7773,460,7723,712,857

STATE FUNDING3700 STATE REIMBURSEMENT - SNP 719,012 70.4%725,524 695,216408,005819,650

TOTAL STATE FUNDING 719,012 70.39%725,524 695,216408,005819,650

FEDERAL FUNDING4240 FED REIMBURSEMNT-BREAKFAST 1,767,212 13.8%1,602,912 1,954,9351,718,2521,444,082

4241 FED REIMBURSEMNT-LUNCH 6,776,983 13.7%6,407,321 7,597,5816,679,4706,178,542

4242 USDA FOOD 314,719 -7.5%649,625 626,060676,506586,439

4250 OTHER FED REV THRU GA DOE 19,825 -68.1%30,198 10,00131,33911,708

4350 OTHER FEDERAL REVENUE 0 N/A35 000

TOTAL FEDERAL FUNDING 8,878,739 11.89%8,690,091 10,188,5779,105,5678,220,772

TOTAL REVENUES 13,133,627 2.04%12,897,077 13,238,57012,974,34412,753,279

4,246,962 5,135,144 5,814,42510 Base Salary 13.2%4,435,3414,651,474

194,681 128,795 126,25111 Other Salary -2.0%85,132120,703

4,441,643 5,263,939 5,940,676Total Salaries 12.9%4,520,4734,772,176

775,798 1,024,068 1,342,46720 Fringe Benefits 31.1%864,845842,483

775,798 1,024,068 1,342,467Total Benefits 31.1%864,845842,483


171,399 181,151 108,46531 Utilities -40.1%94,88480,043

6,629,685 6,304,833 5,491,17940 Supplies -12.9%6,450,2566,592,906

79,500 134,854 90,00050 Equipment -33.3%89,511165,242

0 0 4,08390 Other N/A00

7,112,153 6,870,150 5,955,427Total Other Operating Expenses -13.3%6,909,0377,090,863

201



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special revenue funds - sccpss adopted... · 2018-10-01 · 40 supplies 0 362,768 321,784 387,834...

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