Fiscal Year 2014 Budget Development Called Board Meeting April 16, 2013

Budget Summary by Category – FY2013 Superintendent 994,087 School Board 12,831,181 Communications 955,413 Curriculum and Instruction 41,604,347 Facilities and Operations 88,062,758 Finance 3,796,682 Human Resources 5,124,431 Information Technology 19,768,646 Legal Services 8,668,922 School Leadership And Operational Support 22,696,996 Strategic Management & Accountability 723,954 District-Wide Non-Discretionary Costs 23,412,241 Schools 503,368,773 732,008,431 2

Personnel Impact to Budget Approximately 85% of General Fund Operating Budget is for Salaries & Benefits 3

Employee Make-Up of District School Based Positions Teachers, Principals, Paraprofessionals, Food Service, Custodial, Media Specialist, Counselors School Support Positions Bus Drivers, Bus Monitors, Crossing Guards, Psychologist, Social Workers, Nurses Central Office Positions Superintendent, Strategic Management, Finance, HR, Information Technology, Legal Affairs, Operations, School Leadership, and Curriculum & Instruction Temporary/Substitute Positions Substitute Employees, Lay Coaches, Extra Activity 4

Employee Count Full Time- Part Time 12,417 Temporary- Substitute 1,311 Total Employees 13,728 5

Full Time Count- Funding Source General Fund 10,429 Special Revenue 982 SPLOST 11 Food Service 995 Total 12,417 6

General Fund Expenditures Location Count Salary Benefits Salary & Ben Percentage of Budget School-Based 8,587 $ 408,906,755.90 $ 126,761,094.33 $ 535,667,850.23 73% System Support 1,220 $ 20,275,956.16 $ 6,285,546.41 $ 26,561,502.57 4% Central Office 622 $ 34,638,157.39 $ 10,737,828.79 $ 45,375,986.18 6% Total 10,429 $ 463,820,869.45 $ 143,784,469.53 $ 607,605,338.98 83% 7

Revenue Projections FY13 FY14 (estimated) State Revenue $361.3Million $368.7 Million Local Revenue $370.7 Million $359.9 Million Total Revenue $732.0 Million $728.6 Million 8

Budget Realities – FY2014 Total Increases $16.1 Million Increase Georgia Teacher Retirement System (TRS) $3.8 Million Increase to Certified Health $2.2 Million Increase to Non-Certified Health $5.2 Million Increase to State Salary Steps $1.3 Million New Charter School $2.2 Million Textbook Lease Payment $1.4 Million Total Increases $16.1 Million 9

Budget Parameters Board Discussion Financial performance indicators Elements critical to the organization’s success Realities of the current financial situation Specific financial expectations for next school year Decisions will move the district forward 10