1. Clay County Schools Employee Breakdown 2012-20132013-2014 Supervisors including CSH Coordinator7.06.0 Psychologists1.00.5 Homebound0.5 RTI Coordinator/Educ. Diagnostician1.0 Fiscal Staff5.5 Secretaries/Clerk6.05.25 Maintenance Staff3.5 Transportation1.0 Bus Drivers17.0 Cooks16.015.0 Custodians/Maintenance (School Level) 9.25 Adult Ed/Adult High/Alternative2.51.5 Teachers84.582.0 Teacher Assistants25.526.5 Nurses3.0 Total183.25177.50

2. Van Buren County Schools Employee Breakdown Supervisors8.0 Psychologists1.0 Homebound0.0 CSH Coordinator/Educational Diagnostician1.0 Fiscal Staff3.0 Secretaries/Clerk2.0 Maintenance Staff1.0 Transportation1.0 Bus Drivers9.0 Cooks11.5 Custodians/Maintenance (School Level) 8.5 Adult Ed/Adult High/Alternative0.0 Teachers63.0 Teacher Assistants18.0 Nurses1.0 Total128.00

3. # of Schools ADM # Teachers # Administrators Student/Teacher Ratio Student/Teacher including Administrators Administrator/ Teacher Ratio Per Pupil Expenditure Local Funding % Federal Funding % State Funding % Bledsoe County51736126813.7812.960.06$9,38315.020.164.9 Hancock County297086711.2810.430.08$9,82210.221.768.1 Jackson County41472114812.9112.070.07$8,71518.119.063.0 Lake County385676711.2610.310.09$10,05017.318.464.3 Perry County4108787812.5011.440.09$9,35020.315.864.0 Pickett County272254413.3712.450.07$8,34019.518.162.4 Smith County930972211814.0112.960.08$7,94820.913.765.3 Stewart County42099146914.3813.540.06$9,62818.917.663.5 Trousdale County3123588614.0313.140.07$8,25916.515.168.4 Van Buren County272858712.5511.200.12$9,28319.415.365.3 Average of 10 similar counties 41400106813.0112.050.08$9,07817.617.564.9 Clay County4102179912.9211.630.11$9,61519.118.462.5 State Comparison178493531762609465414.9413.910.07$9,12339.215.346.5 Adult High Schools are not included in # of Schools

4. 2012-2013 Van Buren County Actual GP Budget by Percentage Certified Teachers67.03%4,223,918 Substitute Teachers1.26%78,721 Non-Certified Staff10.47%660,027 Contracted Services (salaries) 1. 03%65,313 Equipment (buses & technology) 2.88%181,406 Textbooks/Library Books1.36%85,638 Supplies1.39%87,583 Travel0.03%9,758 Debt Service3.60%223,961 Capital Outlay1.31%81,278 Utilities/Phone/Internet/Fuel3.74%235,772 Trustee’s Commission0.44%26,618 TNRMT1.82%113,924 In-service Staff Development0.52%31,748 Other3.12%195,728 TOTAL BUDGET100.00%6,301,443 Salaries & Benefits 79.80% 5,027,979 Operating Expenses 20.20% 1,273,464

5. 2012-2013 Clay County GP Actual Budget by Percentage Certified Teachers59.89%5,056,433 Substitute Teachers 0.94%79,231 Non-Certified Staff14.32%1,208,382 Contracted Services (salaries) 2.22%187,557 Equipment (buses & technology) 4.16%351,091 Textbooks/Library Books1.15%97,335 Supplies2.17%183,571 Travel0.61%51,887 Debt Service3.70%312,287 Capital Outlay0.73%61,916 Utilities/Phone/Internet/Fuel6.79%573,047 Trustee’s Commission0.65%54,884 TNRMT1.61%135,541 In-service Staff Development0.23%19,692 Other0.83%69,605 TOTAL BUDGET100.00%8,442,459 Salaries & Benefits 77.37% 6,531,603 Operating Expenses 22.63% 1,910,856

6. VAN BUREN COUNTY At Present Decline Estimated Fund Balance Fiscal Year Ending 2013 ≈ 4,200,000 Fiscal Year Ending 2014 ≈ 3,200,000 Fiscal Year Ending 2015 ≈ 2,900,000 Pending Revenues/Expenses remain comparable

7. CLAY COUNTY At Present Decline Estimated Fund Balance Fiscal Year Ending 2013 ≈ 1,700,000 Fiscal Year Ending 2014 ≈ 1,400,000 Fiscal Year Ending 2015 ≈ 1,100,000 Pending Revenues/Expenses remain comparable

8. Operating on Continuing Budget From July 1 to September 30 we operate on a continuing budget, which means we are receiving only one payment from Department of Ed. during this time. Expenses from July 1 to September 30 the past two years are: 2011-2012 $1,315,405 2012-2013 $1,320,632 Reason for having a large fund balance

9. Clay County Revenues to Expenses Fiscal YearRevenueExpensesNet 20088,020,0638,124,782-104,719 20098,010,7378,169,037-158,300 20107,734,0777,510,220 223,858 20117,989,6628,097,762-108,100 20127,929,5538,057,082-127,529 20138,512,3408,442,459 69,881 TOTALDECREASE-204,909

10. Van Buren County Revenues to Expenses Fiscal YearRevenueExpensesNet 20096,288,9055,857,364431,541 20106,305,5615,911,726393,835 20116,417,1045,957,975459,129 20126,296,6945,769,862526,832 20136,344,1336,301,44342,690 TOTALINCREASE1,854,027

11. Clay County……Then and Now Expenditures1999-20002011-2012 Electricity184,004348,470 Fuel Oil7,88512,480 Water and Sewer16,30226,545 Building & Content Insurance27,80050,311 Custodial Supplies17,69223,552 Diesel Fuel13,566107,706 Gasoline19,86710,810 Lubricants2,0485,912 Vehicle & Equipment Insurance 14,00019,106 Buses58,00087,540 Contract for Landfill Fac.07,588 Substitute Teachers31,83674,880 Medical Insurance131,458297,872 In-service Staff Dev.030,516 Workers Comp22,81753,158 Telephone/Connectivity7,00738,588 Capital Outlay87,230194,031 Debt Service0296,817 Totals641,5121,685,882

12. Van Buren County……Then and Now Expenditures2006-20072011-2012 Electricity134,543168,868 Fuel Oil28,94943,992 Water and Sewer21,54628,500 Building & Content Insurance66,94377,853 Custodial Supplies9,32416,069 Diesel Fuel42,20574,908 Lubricants1,8743,553 Buses79,66987,316 Contract for Landfill Fac.1,00012,025 Substitute Teachers31,33671,212 Medical Insurance207,900268,000 In-service Staff Dev.15,73512,075 Debt Service240,300223,961 Totals881,3241,088,332

13. Clay County BEP Funding Fiscal YearBEP FundingIncrease/Decrease 20085,957,816 20095,937,362(20,454) 20105,615,575(321,787) 20115,624,0048,429 20125,568,000(56,004) 20135,617,46049,460 20145,624,0006,540 Total Decrease(333,816)

14. Van Buren County BEP Funding Fiscal YearBEP FundingIncrease/Decrease 20094,389,841 20104,387,994(1,847) 20114,350,485(37,509) 20124,416,00065,515 20134,539,427123,427 Total Increase149,586

15. Fiscal Year Property Tax Other Taxes Sales Tax Other Local Revenue TOTAL Decrease/ Increase 20081,088,12699,364544,7931,0631,733,346 20091,080,01894,347534,3718431,709,579-23,767 2010993,392208,705521,1409271,724,16414,585 20111,023,322215,777540,2957721,780,16656,002 20121,004,017174,597536,0008701,715,484-64,682 20131,087,503250,507538,1507031,876,863161,379 TotalIncrease143,517

16. Fiscal YearProperty TaxSales TaxTOTAL Decrease/ Increase 2009536,367410,541946,908 2010534,795395,521930,316(16,592) 2011503,450394,643898,093(32,223) 2012537,203353,040890,243(7,850) 2013543,898330,939874,837(15,406) TotalDecrease(72,071)

17. Fiscal Year School’s Rate 2008-20091.12 2009-20101.12 2010-20111.12 2011-20121.12 2012-20131.13 2013-20141.13 Budgeted Vs. Actual Growth

18. Fiscal Year School’s Rate Value of Penny 2008-20091.129,823 2009-20101.1210,101 2010-20111.129,763 2011-20121.129,802 2012-20131.1310,204 2013-20141.1310,298 Budgeted Vs. Actual Growth

19. Fiscal Year School’s Rate Value of Penny Budgeted Property Tax 2008-20091.129,8231,100,176 2009-20101.1210,1011,131,340 2010-20111.129,7631,093,511 2011-20121.129,8021,097,822 2012-20131.1310,2041,153,052 2013-20141.1310,2981,163,674 Budgeted Vs. Actual Growth

20. Fiscal Year School’s Rate Value of Penny Budgeted Property Tax Projected Growth from Prior Year 2008-20091.129,8231,100,17623,968 2009-20101.1210,1011,131,34031,164 2010-20111.129,7631,093,511-37,829 2011-20121.129,8021,097,8224,311 2012-20131.1310,2041,153,05255,230 2013-20141.1310,2981,163,67410,622 Budgeted Vs. Actual Growth

21. Fiscal Year School’s Rate Value of Penny Budgeted Property Tax Projected Growth from Prior Year Actual Property Tax 2008-20091.129,8231,100,17623,9681,080,018 2009-20101.1210,1011,131,34031,1641,080,035 2010-20111.129,7631,093,511-37,8291,114,216 2011-20121.129,8021,097,8224,3111,084,997 2012-20131.1310,2041,153,05255,2301,181,564 2013-20141.1310,2981,163,67410,622N/A Budgeted Vs. Actual Growth

22. Fiscal Year School’s Rate Value of Penny Budgeted Property Tax Projected Growth from Prior Year Actual Property Tax Actual Loss or Gain in Current Year 2008-20091.129,8231,100,17623,9681,080,018-20,158 2009-20101.1210,1011,131,34031,1641,080,035-51,305 2010-20111.129,7631,093,511-37,8291,114,21620,705 2011-20121.129,8021,097,8224,3111,084,997-12,825 2012-20131.1310,2041,153,05255,2301,181,564 28,512 2013-20141.1310,2981,163,67410,622N/A Budgeted Vs. Actual Growth

23. Fiscal Year School’s Rate Value of Penny Budgeted Property Tax Projected Growth from Prior Year Actual Property Tax Actual Loss or Gain in Current Year Actual Growth Received or Lost 2008-20091.129,8231,100,17623,9681,080,018-20,1583,810 2009-20101.1210,1011,131,34031,1641,080,035-51,305-20,141 2010-20111.129,7631,093,511-37,8291,114,21620,705-17,124 2011-20121.129,8021,097,8224,3111,084,997-12,825-8,514 2012-20131.1310,2041,153,05255,2301,181,564 28,51283,742 2013-20141.1310,2981,163,67410,622N/A

24. Fiscal Year 2010-2011Amount Retirement Increase (due to economy)$ -116,919 BEP Increase 10/11$ 8,429 Total Effect$ -108,490 Fiscal Year 2011-2012Amount Retirement Increase from 10-11$ -116,919 BEP Increase from 10/11$ 8,429 1.6% Raise$ -61,743 2.0 % Insurance Increase (LOCAL)$ -12,588 BEP Decrease 11/12$ -56,004 Total Effect$-238,825

25. Fiscal Year 2012-2013Amount Retirement Increase from 10-11 (including rate adjustment) $ -116,054 BEP Increase from 10/11$ 8,429 1.6 % Raise from 11/12$ -61,743 Insurance Increase 2% from 11/12 (LOCAL)$ -12,588 BEP Decrease from 11/12$ -56,004 2.5% Raise$ -119,394 BEP Increase for Raise 12/13$ 30,000 9.2% Insurance Increase (State)$ -29,190 BEP Increase for Insurance 12/13$ 13,000 BEP Extra Payment in June 2013$ 6,460 Total Effect$ -337,084

26. Fiscal Year 2013-2014Amount Retirement Increase from 10-11 (including rate adjustment) $ -116,054 BEP Increase from 10/11$ 8,429 1.6 % Raise from 11/12$ -61,743 Insurance Increase 2% from 11/12 (LOCAL)$ -12,588 BEP Decrease from 11/12$ -56,004 2.5% Raise$ -119,394 BEP Increase for Raise 12/13$ 30,000 9.2% Insurance Increase (State)$ -29,190 BEP Increase for Insurance 12/13$ 13,000 BEP Extra Payment in June 2013$ 6,460 1.5% Raise given as Bonus$ -42,000 BEP Increase for 13/14$ 6,540 5.6% Insurance Increase (State)$ -11,777 Total Effect$-384,321

28. Options Option 1 No Increase (Broke in 2 years) Option 2 $.33 increase (Stabilize Fund Balance) Option 3 $.33 increase (Provides Insurance)

29. Option 1 $.22 (Pay Penalty)

30. SHELBY $4.0600 DAVIDSON $3.5600 CLAY $3.1000 MARSHALL $3.0900 GILES $3.0700 TROUSDALE $3.0000 MORGAN $2.9900

31. Cuts for 2012-2013 Fiscal Year 2 Positions Saved & Changes in Personnel$ 88,850 2012-2013 Overall Buyout Savings$ 241,697 TOTAL CUTS$ 330,547 Cuts for 2013-2014 Fiscal Year Salary Changes in Guidance$ 25,876 2013-2014 Overall Buyout Savings$ 128,292 Positions Eliminated and Changes in Personnel including Closing of Maple Grove School $ 302,722 TOTAL CUTS$ 456,890 TOTAL CUTS IN 2 YEARS $787,437

32. Still to Come

33. Healthcare Reform 2014-2015 Additional Employees Eligible71 Penalty per EmployeeX $3,000.00 Total$213,000.00 Total Employees146 Annual Per Life ChargeX $63.00 Total$9,198.00 Total Penalty$222,198.00 Based on Penny Value of $10,298/ $0.22 Property Tax Increase

34. Healthcare Reform 2014-2015 Additional Employees Eligible under Healthcare Reform71 Employer’s Average Cost of Single Coverage based on 9.5% of SalaryX $4,713.00 Total$334,623.00 Total Employees146 Annual Per Life ChargeX $63.00 Total$9,198.00 TOTAL PENALTY$343,821.00 Based on Penny Value of $10,298/ $0.33 Property Tax Increase

35. Prior Estimated Fund Balance 12/131,700,000 Unanticipated Revenues: Public Law 874 130,505 Disaster Relief from 2010 25,800 Local Taxes ( Property, Sales, Prior Year, etc.) 85,770 BEP Increase for Insurance and TN Public Acts 2013 19,460 Unexpected Unused Expenditures (textbooks, HVAC units, diesel, electricity) 124,098 Actual Fund Balance for 12/132,085,633 Total Cuts made over 2 years787,437 BEP Loss over 6 years-333,816 Recurring Partially Unfunded Mandates-384,821 Extra Teacher Added Back for Class Size-48,169 Salaries picked up from Federal due to cuts in funding-24,105 Extra Stipends Budgeted for Common Core Summer Training-24,000 Increase in Credit Fees on Debt from.5% to 1.2%-60,942 Estimated Fund Balance for 13/14 APPROXIMATELY1,900,000 Healthcare Reform (offering state insurance plan at 9.5% of salary)-343,821 Currently reducing fund balance at approximately:-150,000 Estimated Fund Balance for 14-151,406,179

36. Roof Celina PreK-8$175,000.00 Geo thermal Unknown Cabling County Wide$191,905.00 State will fund 93,000.00 Cost for Schools $98,905.00 (Due to online testing requirements)

37. People We Have Presented To Rep. Kelly Keisling Senator Mae Beavers Rep. Ryan Williams (House Education Committee) Wayne Qualls (Ex Commissioner of Education) TSSE Dr. Kathleen Airhart (Deputy Commissioner of Education) Maryanne Durski ( Executive Director of Local Finance) Rep. Harry Brooks (Chair House Education Committee)