1. Muscle Shoals City Schools Budget Presentation 2013

2. General Fund is a balanced budget 6 Schools and The Center for Technology Exceeds the State requirements in every content subject in every grade All Principals and Assistant Principals have a Doctoral or EDS Degree Ranked 5th in the State Grades 5 6,7, and 8 in Math Total Revenues $28,016,735 71% Certified employees hold a Masters or higher Degree Muscle Shoals graduation rate 92% State graduation rate 76%

3. ADM Per System In Colbert County (Average Daily Membership will be based upon the average number of student enrolled on a daily basis during the first scholastic days following Labor Day of the preceding school year) FY 2012 101.2 Students

4. Enrollment Comparison FY 2012 – FY 2013 Current Divisors K-3 = 14.25 4-6 = 21.85 7-8 = 20.45 9-12= 18.45

5. Muscle Shoals City Schools Personnel FY 2012 - 2013 TYPE TOTAL EMPLOYEES Teachers 178.01 Librarians 4.50 Counselors 6.50 Administrators 11.00 Certified Support Personnel9.74 Non. Cert. Supp. Personnel92.17 Total 301.92

6. State revenue - Funding received from the Education Trust Fund and other state appropriations Local revenue - All local tax revenue, grants from local agencies, earnings on investments, and charges for services Federal revenue - Revenues originating from federal government agencies such as Individuals with Disabilities Education Act, No Child Left Behind, Child Nutrition Program Other revenue - Various revenues including local school (admissions, concessions, fund raisers, etc.), Medicaid, tuition, indirect cost, transfer in from local schools or child nutrition.

7. Educating children is a labor-intensive process. For that reason, the largest share of any school system’s budget goes to pay for employees’ wages & benefits.

8. State Foundations Funds Pays For: $13,518,650 SALARIES & FRINGE BENEFITS TEACHERS PRINCIPALS ASSISTANT PRINCIPALS COUNSELORS, LIBRARIANS CAREER TECH DIRECTORS CLASSROOM INSTRUCTIONAL SUPPORT STUDENT MATERIALS TEXTBOOKS OTHER CURRENT EXPENSES SALARIES & FRINGE BENEFITS FOR SUPPORT PERSONNEL STATE REQUIRED SUPPLEMENTS TO THE CHILD NUTRITION PROGRAM OPERATING EXPENSES

9. Other State Funds SCHOOL NURSES-$141,343 HIGH HOPES-$17,491 TECHNOLOGY COODINATOR-$26,813 TRANSPORTATION OPERATIONS-$96,248 AT RISK-$44,537 PRESCHOOL PROGRAM-$4,103 ALABAMA READING INITIATIVE-$310,021 CHILDREN’S FIRST-$9,606 NATIONAL BOARD-$90,000 GIFTED EDUCATION-$3,789 ENGLISH LEARNERS-$3,322 Career Tech Operations & Maintenance $26,074 Community Education-$15,000

10. Muscle Shoals City Schools Comparison of State Revenues $1,047,274

11. Local Revenue PAYS FOR: 12.08 ADDITIONAL TEACHERS ADDITIONAL ASSISTANT PRINCIPALS STATE AND FEDERAL MANDATES, PRORATION ART, BAND, CHORUS, ADVANCED COURSES, GIFTED PROGRAM LOCAL SCHOOL & CENTRAL OFFICE SUPPORT PERSONNEL LIBRARY AIDES AND ADDITIONAL AIDES FOR CLASSROOM UTILITIES AND GENERAL MAINTENANCE OF OUR BUILDINGS 10 MILL MATCH FOR STATE FUNDS AND MATCH FOR CAPITAL FUNDS, TEXTBOOKS, CUSTODIAN SUPPLIES, COPIERS, SUPPLIES FOR SCHOOLS, COMPUTERS

12. Growth Comparison Local Tax FY 2006 – 2013 $395,192

13. Muscle Shoals City Schools Comparison of State Revenues $1,047,274

14. Growth Comparison Local Tax FY 2006 – 2013 $395,192 $652,082

15. Muscle Shoals City Schools Property Tax Comparison Value Of 1 Mill Property TaxValue Of 20 Mills Less Match To State 20 Mill Property Tax$3,478,934 10 Mill Match-$1,567,390 Capital Match -$163,999 Total Available$1,747,545

16. Federal Funds Based upon Free and Reduced Children 30.99% PAYS FOR: SPECIAL EDUCATION AIDES AND SERVICES - $567,208 IDEA-PRESCHOOL - $7,579 TITLE I AND TITLE II - $356,116 CAREER TECH EDUCATION- $26,270 CHILD NUTRITION - $465,725 21 ST CENTURY -$120,000 ALL FUNDS ARE EARMARKED AND MUST BE SPENT AS ALLOCATED $1,542,898

17. State Capital Funds PAYS FOR: ACQUISITION/CONSTRUCTION OF NEW SCHOOLS PURCHASE OF LAND/BUILDINGS BUILDING IMPROVEMENT PURCHASE OF EQUIPMENT/FURNITURE NEW SCHOOL BUSES (FLEET RENEWAL) ALL FUNDS ARE EARMARKED AND MUST BE SPENT AS ALLOCATED

18. Capital Funds Building/Debt Fund Source 2120 Estimate Beginning Fund Balance$1,783,841 Revenues Public School Fund$724,577 Local Match Public School$163,999 Total Revenues$888,576 Total Beginning Fund Balance And Revenues$2,672,418 Expenditures New Center for Technology$2,555,070 Debt Service$117,348 Total Expenditures$2,672,418 Balance$0 Bus Estimate Beginning Fund Balance$44,442 Bond Issue Act 2010-720$18,588 Fleet Renewal Act 2013$27,928 Total Revenues$46,516 Total Beginning Fund Balance And Revenues$90,958 Expenditures Bus$90,958 Total Expenditures$90,958 Balance$0

19. RevenuesGeneral Fund Special Revenue Capital Projects Fund Enterprise/ Internal/Trust FundAll Funds Earmarked/ Discretionary State Revenue$14,306,997$771,093$15,078,090100% Earmarked Federal Revenue$890$1,542,898$1,543,788100% Earmarked Local Revenue$7,230,794$880,017$163,999$8,274,810 * 33% Earmarked 67% Discretionary Local: School Sites$1,166,417$930,750$2,097,167100% Earmarked Other Sources$62,000$62,800$124,800 99.8% Earmarked.2% Discretionary Indirect Cost/ Transfers$230,432$657,310$10,338$898,080 ** 89% Earmarked 11% Discretionary Total Revenue$21,831,113$4,309,442$935,092$941,088$28,016,735 * Earmarked 10 Mill Match$1,567,390 Capital$ 163,999 Local CNP$ 818,700 Extended Day$ 177,000 $2,727,089 80% Earmarked$22,372,343 20% Discretionary $5,644,392Discretionary $28,016,735 ** CNP Transfer $541,627 Local School Transfer $261,782

20. ExpendituresGeneral FundSpecial Revenue Capital Projects Fund Enterprise/ Internal/Trust FundAll Funds Salaries-Certified$10,901,275$243,187$11,144,462 Salaries-Support Staff$2,185,547$970,781$3,156,328 Substitutes$230,200$34,411$264,611 Employee Benefits$4,450,790$640,743 $5,091,533 Purchased Services, Utilities, Rentals$2,084,237$471,126$312,531$2,867,894 Materials & Supplies$1,159,700$1,549,602$469,171$3,178,473 Capital Outlay$165,000$65,000$2,646,027$2,876,027 Other Expenditures$19,150$122,680$55,034$196,864 Debt Expenditure$117,347 Indirect Cost$106,819 Transfer Out$635,214$74,511$81,537$791,262 Total Expenditures $21,831,113$4,278,860$2,763,374$918,273$29,791,620

21. FY 2013 Budget Amendment #1-January 2013 Budget Amendment #2-June 2013