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

2. 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

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

4. 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

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

6. Full Time Count- Funding Source
General Fund 10,429
Special Revenue
SPLOST
Food Service
Total ,417 6

7. 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
$ ,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

8. 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

9. 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

10. 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