Lexington School District Three Proposed Budget For 2005-2006

Dr. William Gummerson Superintendent Mrs. Debra Fowler Director of Finance

June 14, 2005

Index For Presentation Lexington School District Budget 2005-06 June 14th, 2005 (Public Hearing)

1. 2. 3. 4. 5. 6. 7. 8.

A Look at the General Fund Budget, 2005-06 School Year From Where Money Comes…To Where Money Goes Millage Value Comparison for 10 years, 1996-2006 Estimated Value of a Mill Based on Saluda & Lexington County Auditors’ Preliminary Assessments, Spring 2005 Estimated Budget Summary-General Fund Only, 2005-06 Competitive Grants Earned, 2005-06 Information for Budget-Amount of Mills Needed to Balance Budget, 2005-06 9. 135 Day Student Attendance Report Comparison, 1992-2005 10. Staff Positions Changes, 2000-05 11. Staff Positions, Percentage of Total Personnel, Breakdown by Site, 2000-05 12. Assessed Values of Homes and Estimated Operational Taxes for 2005-06 13. Examples of School Operations Taxes Change Due to Reassessment, 2005-06

A Look at the General Fund Budget 2005 – 2006 School Year INCREASING AWARENESS The Board of Trustees in Lexington School District Three wants to maintain two-way communication with you and all of its citizens. Through open communication we hope to provide educational programs and services that meet your needs and that make you proud of your school system. We are interested in hearing your ideas about how we should pursue providing a quality education system for your children and the children of our community. ANNOUNCING A PUBLIC HEARING To gather feedback, we are holding this public hearing. We published an advertisement in the Twin City Newspaper announcing the event and providing some basic information about the 2005-2006 budget. Additional information about the budget is provided in the publication.

GUIDELINES FOR THE PUBLIC HEARING We would like for you to keep the following guidelines in mind for the public hearing: •Fill out a card when you arrive if you wish to speak. Only district residents or taxpayers will be heard. •These individuals desiring to speak must limit their comments to five minutes. •The meeting is scheduled to begin at 6:30 p.m. The Board will listen to your ideas but does not plan to discuss individual proposals. All ideas will be accepted as information. •When appropriate, the chairman of the Board or the superintendent will speak on behalf of the school district.

Expenditure Overview for Fiscal Year 2005-2006 Proposed Fiscal Year (2005-2006) Expenditures Current Fiscal Year (2004-2005) Expenditures *Increase Current General Fund Operating Millage Rate (2004-2005) Less: Rollback Due to Reassessment Equals: CPI Rollback Millage Proposed General Fund Operating Millage Rate (2005-2006) *Increase

$ 15,120,440 $ 12,651,870 $ 2,468,570 206.90 (17.73) 189.17 198.67 9.50

From Where Money Comes General Fund Balance Local Revenue State Revenue Total

$ 900,000 $ 5,911,290 $ 8,309,150 $ 15,120,440

From Where the Money Goes

Expenses

% of Total Budget

In Dollars

Instruction

54.30

$8,210,868

Instructional Support

14.23

$2,151,582

Operations

18.91

$2,859,537

School Leadership

7.32

$1,106,737

Program Management

3.14

$473,733

District Leadership

2.10

$317,983

100.00

$15,120,440

Total

Of Every Education Dollar:

Instruction and Instructional Support

69¢

Operations

19¢

School Leadership

7¢

Program Management

3¢

District Leadership

2¢

$1.00

Lexington County School District Three MILLAGE VALUES FISCAL YEAR 2005-2006

GENERAL FUND 198.67**

DEBT FUND 45.7 ***

TOTAL 244.4

ESTIMATED VALUE OF MILL $36,616 (used in budget plans

(**Rollback of Mills due to Reassessment)

for General Fund '05-'06)

2004-2005

206.9

45.7

252.6

$31,700

2003-2004

197.4

39.0

236.4

$32,523

2002-2003

197.4

39.0

236.4

$31,518

2001-2002

189.4

47.0

236.4

$31,075

2000-2001

171.4

65.0

236.4

$29,375

1999-2000

171.4

46.4

217.8

$28,008

1998-1999

159.4

46.4

205.8

$26,880

1997-1998

157.4

46.4

203.8

$25,840

1996-1997

157.4

37.0

194.4

$23,795

*** Lexington County will set debt millage at a later date to cover bond payments.

2005 - 2006 ESTIMATED VALUE OF MILL Based on Lexington & Saluda Auditor's Offices Preliminary Assessments ESTIMATED ASSESSED VALUATION LEXINGTON COUNTY $34,523,317 SALUDA COUNTY 3,618,490 TOTAL $38,141,807 Estimated Value of Mill: $38,142 $36,616 = Value of the Mill used in planning Budget (Based on a collection rate of 96%) $36,616 Value of Mill used in Budget x 189.17 CPI Rollback Millage per Lex.Cty. $6,926,540 Projected Tax Revenue Projected Budget Revenue: $5,383,940 Ad Valorem Taxes $50,000 Penalties/Interest/Delinquent Taxes $992,600 Reimb. For Local Property Tax Relief $365,000 Homestead Tax Exemption $65,000 Merchant's Inventory Tax $45,000 Manufacturers Depreciation Reimb. $25,000 Motor Carrier Vehicle Tax $6,926,540 Sub Total $362,350 9.5 Proposed Millage Increase $7,288,890 Total Estimated Tax Revenue

June 7, 2005

Only General Fund Information LEXINGTON COUNTY SCHOOL DISTRICT THREE 2005-2006 ESTIMATED BUDGET SUMMARY To Increase to Lex One's 2004-2005 Pay Scales To Get Administration to Entry Point To Give Other Administration 1.61% Raise Includes New Job Positions

100% Collection Rate of Taxes 7,215,146 115,000 152,225 1,734,880 4,929,445

96% Collection Rate of Taxes 6,926,540 115,000 152,225 1,734,880 4,929,445

Total estimated revenues

14,146,696

13,858,090

ESTIMATED EXPENDITURES: Departmental & School Expenses Insurance Increase (Jan '06 thru July '06) Food Service Fringe Benefits General Fund Salary/Fringe

2,081,700 30,000 215,000 12,793,740

2,081,700 30,000 215,000 12,793,740

Total estimated expenditures

15,120,440

15,120,440

ESTIMATED REVENUES: Taxes (per info from Lex.County 5/4/05) Miscellaneous Bus Drivers Salary (Ways & Means Projections) Fringe Benefits (Ways & Means Projections) EFA State Revenue (Ways & Means Projections BSC $2290)

TOTAL EXPENDITURES OVER REVENUES

Estimated General Fund Balance $3,450,000 at 6-30-05 (900,000) for FY 05-06 $2,550,000 at 6-30-06

Recommended Fund Balance for Cash Flow $1,600,000 Payroll/Fringe/Accts Payable x 3 Operating Months $4,800,000 Recommended Balance

(973,744)

(1,262,350)

25.53 number of mills $38,142 value

33.10 number of mills $38,142 value

900,000 362,350 1,262,350

Fund Balance 9.50 mills at $38,142 value

Lexington County School District Three

Lexington County School District Three

Expense Categories for Grants

School Allocations from Grants

Grants Written 2004-2005

Grants Written 2004-2005

Fund # 201 Title One 203 IDEA Spec. Educ. 203 IDEA Spec. Educ.-Group Homes 205 PreSchool Spec.Educ. 207 Vocational - Perkins 207 Vocational-Perkins-Electric Vehicle 209 Drug Free Schools 211 Capacity Building-Spec.Educ. 213 Staff Development Spec. Educ. 224 AfterSchool - Primary 224 AfterSchool - Middle 348 Middle School (224 Match) 241 Title V - Media Centers 243 Adult Educ. - Federal 243 Adult Educ. - Correctional Initiative 253 SDE Technology Subgrant 263 Comprehensive School Reform 267 Improving Teacher Quality 287 AfterSchool - Elementary 327 Critical Teaching Needs 334 PDSI 353 Remedial Adult Educ. 375 EIA Teacher Grants 392 School To Work 802 SC Family Literacy (Rural) 905 Vocational Equipment 914 Adult Educ. - Proviso 918 Adult Educ. - State 918 SC Family Literacy (Adult Ed.) 923 Alternative School 960 K thru 5 Lottery Funds 960 K thru 5 Lottery Funds(224 Match) 967 Middle School Lottery 990 First Steps TOTALS

# of Job Positions

13.00

Salaries

Fringe Purchased Indirect Benefits Services Supplies Equipment Costs

409,323 121,297 261,713 80,865 14,908

19,200 90,422 1,795

2,699 4,700

1.00 1.00

0.90

6,400 900

1,235 172

65,086 51,116 17,240

13,668 10,735 3,570

26,000 4,400 3,800 25,375 87,353 132,679 9,380

0.12

4,263 7,500

4,784 880 725 4,722 27,453 22,514 1,770

737 2,500

5,065 2,450 3,487 6,432 10,976 8,000

83,458 3,000 11,307 5,521 19,675

4,328

56,217 47,000 480 31,119 6,553 5,444 1,239 2,314 12,853 5,000 7,639 2,808 2,507 11,484 9,450 2,959 8,500 19,475 566 7,992 1,200

3,000 45,457

1.75 5.00

2.60 25.37

5,000 920 75,368 13,867 12,630 2,526 52,175 14,665 89,080 30,879 29,000 6,090 500 100 47,209 10,874 1,438,399 380,247

4,080 2,276 6,243 7,843 7,001 673 300 10,900 22,563 9,000 5,910 400 6,300 5,600 4,436 320,588 295,552

48,457

0

TOTALS 606,037 480,000 1,795 18,087 35,819 6,553 18,144 4,761 3,487 87,500 85,680 33,810 7,639 33,592 7,787 16,009 123,005 120,765 175,000 5,521 50,300 566 7,992 13,528 10,000 45,457 10,000 97,754 30,000 67,813 153,422 50,000 7,300 68,120 2,483,243

Fund # 201 Title One 203 IDEA Spec. Educ. 203 IDEA Spec. Educ.-Group Homes 205 PreSchool Spec.Educ. 207 Vocational - Perkins 207 Vocational-Perkins-Electric Vehicle 209 Drug Free Schools 211 Capacity Building-Spec.Educ. 213 Staff Development Spec. Educ. 224 AfterSchool - Primary 224 AfterSchool - Middle 348 Middle School (224 Match) 241 Title V - Media Centers 243 Adult Educ. - Federal 243 Adult Educ. - Correctional Initiative 253 SDE Technology Subgrant 263 Comprehensive School Reform 267 Improving Teacher Quality 287 AfterSchool - Elementary 327 Critical Teaching Needs 334 PDSI 353 Remedial Adult Educ. 375 EIA Teacher Grants 392 School To Work 802 SC Family Literacy (Rural) 905 Vocational Equipment 914 Adult Educ. - Proviso 918 Adult Educ. - State 918 SC Family Literacy (Adult Ed.) 923 Alternative School 960 K thru 5 Lottery Funds 960 K-5 Lottery Funds(224 Match) 967 Middle School Lottery 990 First Steps TOTALS

2004-05 Value

Primary School 304,094 108,432

Elementary School

Middle School

High School

265,514

District 36,429 344,768 1,795

26,800

18,087

1,877

2,627

5,700 6,553 4,216

30,119 3,466 4,761

5,958 3,487

87,500

1,652

1,797

85,680 33,810 2,017

2,173 33,592 7,787

16,009 123,005 1,490

9,575

1,490 175,000 9,575

79,516

9,760 6,000 1,453

38,269

11,990

5,521 9,400 566

1,992 12,075 10,000 45,457 10,000 97,754 30,000

67,813 93,047 50,000

56,452

3,923 7,300

798,759

512,455

352,627

150,302

68,120 669,100

TOTALS 606,037 480,000 1,795 18,087 35,819 6,553 18,144 4,761 3,487 87,500 85,680 33,810 7,639 33,592 7,787 16,009 123,005 120,765 175,000 5,521 50,300 566 7,992 13,528 10,000 45,457 10,000 97,754 30,000 67,813 153,422 50,000 7,300 68,120 2,483,243

Cash Match

62,369

62,369

GRAND

of Mills @

TOTALS

$36,616

606,037

16.6 mills

480,000

13.1 mills

1,795

0.0 mills

18,087

0.5 mills

35,819

1.0 mills

6,553

0.2 mills

18,144

0.5 mills

4,761

0.1 mills

3,487

0.1 mills

87,500

2.4 mills

85,680

2.3 mills

33,810

0.9 mills

7,639

0.2 mills

33,592

0.9 mills

7,787

0.2 mills

16,009

0.4 mills

123,005

3.4 mills

120,765

3.3 mills

237,369

6.5 mills

5,521

0.2 mills

50,300

1.4 mills

566

0.0 mills

7,992

0.2 mills

13,528

0.4 mills

10,000

0.3 mills

45,457

1.2 mills

10,000

0.3 mills

97,754

2.7 mills

30,000

0.8 mills

67,813

1.9 mills

153,422

4.2 mills

50,000

1.4 mills

7,300

0.2 mills

68,120

1.9 mills

2,545,612

69.5 mills

INFORMATION FOR BUDGET 2005-2006 96% Collection Rate of Taxes To Entry Point Parent/Student Handbooks New Chorus & Band Uniforms District Website & Calendar SACS Accreditation Review Bus Driver Workers' Comp.Insurance Resource Officer & Crossing Guards Increase Water/Phones/Maint.& School Repairs Increase Utilities & Maint. Supplies Decrease Maint. Equipment Computer Lease Funded by Grant Revenue Subtotals ESOL Aide Alternative Classroom Teacher & Aide New Positions & Contract Changes Increase Salary/Fringe on Other Pay Scales Subtotals Increase Tax Revenue (96% collection rate) Increased State EFA & Bus & Fringe Funding

Amount of Increase (Decrease) 5,000 12,850 8,300 18,000 30,000 35,000 51,500 75,000 (35,000) (35,000) 165,650 29,200 91,750 330,455 1,851,760 2,468,815 (368,000) (838,465) 1,262,350

VALUE of MILL 38,142 38,142 38,142 38,142 38,142 38,142 38,142 38,142 38,142 38,142 38,142 38,142 38,142 38,142 38,142 38,142

MILLS to FUND 0.13 0.34 0.22 0.47 0.79 0.92 1.35 1.97 (0.92) (0.92) 4.34 0.77 2.41 8.66 48.55 64.73 (9.65) (21.98) 33.10

Lexington County School District Three 135 DAY ATTENDANCE REPORT

2004-05 2003-04 2002-03 2001-02 2000-01 1999-00 1998-99 1997-98 1996-97 1995-96 1994-95 1993-94 1992-93

June 7, 2005

PRIMARY ELEMENTARY 480 475 466 481 500 524 522 553 543 561 540 554 547 535

507 535 578 570 546 509 520 525 533 574 580 579

MIDDLE 570

HIGH 610

TOTAL 2135

569 542 515 552 540 540 580 592 582 555 570 550

613 663 671 646 669 688 689 691 636 612 612 627

2155 2221 2264 2292 2277 2290 2332 2369 2291 2295 2309 2291

LEXINGTON COUNTY SCHOOL DISTRICT THREE STAFF POSITIONS 2000-01 161 5 4 47 6 32 24 18 27 18

2001-02 157 5 4 45 6 32 25 17 27 18

2002-03 156 4 4 45 4 32 24 18 28 17

2003-04 158 5 4 47 5 33 25 19 26 17

4

4

4

4

2004-05 151 5 4 49 4 30 24 20 27 16 3 4

1 4

1 4

1 5

1 6

1 4

TOTAL

351

345

342

350

342

Primary Elementary Middle High

2000-01 524 570 552 646

2001-02 500 578 515 671

2002-03 481 535 542 663

2003-04 466 507 569 613

2004-05 480 475 570 610

TOTAL

2292

2264

2221

2155

2135

Teachers Guidance Media Aides Computer Proctors Cafeteria Custodians Bus Drivers Administrative Secretarial Clerical Nurses Psych Intern Computer Technician After Sch Program

STAFF POSITIONS 2004-2005

Teachers Guidance Media Aides Computer Proctors Cafeteria Custodians Bus Drivers Administrative Secretarial Clerical Nurses Computer Technician Ropes Course Mentoring Athletic Director After Sch Program TOTAL

HIGH 41.5 1.5 1 7

PARENT EDUCATORS, ALTERNATIVE BUS PRIMARY & ADULT ED DRIVERS 39.5 2 1 1 24 4 2 7 4 1.5 21 2 1 2 1

MIDDLE 36.5 1.5 1 11

8 7

ELEM 31.5 1 1 3 2 7 5

4 4

2 2

2 3

1

1

1

1

1

1

57.5

71

84.5

8 6

DISTRICT OFFICE

0.5 13 4 3 1 1

1 1 1

76 High Elem Middle Primary Instruction

Percentage of Total Staff

76.0 57.5 71.0 84.5 289.0

84.50%

Parent Ed, etc Bus Drivers Inst. Support

9.5

21

9.5 21.0 30.5

8.92%

22.5

Dist.Office Dist.Office

TOTALS 151 5 4 49 4 30 24 21 24 16 3 4 1 1 1 1 3 342

22.5 22.5

6.58%

Information from Central Midlands Council of Governments (Source - Census 2000) Number Percentage of of Homes Assessed Home Values Homes Less than $50,000 380 27.90% $50,000- $99,000 653 46.90% 74.80% $100,000-$149,999 254 18.20% $150,000-$199,999 50 3.70% $200,000-$299,999 39 2.80% $300,000-$499,999 7 0.50% 100.00%

Estimated School Operation Taxes for 198.67 General Fund Mills for Fiscal Year 2005 - 2006

Estimated School Operations

Monthly Estimated School Operations

Monthly Estimated Increase From

Values 50,000

Taxes $397.33

Taxes $33.11

Last Year $12.42 **

75,000 100,000 125,000 150,000

$596.00 $794.66 $993.33 $1,192.00

$49.67 $66.22 $82.78 $99.33

Assessed Home

$15.18 $14.50 $13.81 $13.13

(** Based on examples of change due to reassessment year)

** ** ** **

Examples of School Operation Taxes Change Due to Reassessment Year

Example One: Value $75,000 Increased to $100,000

Old Market Value County Assessment Ratio 2004 Assessment No.of Gen.Fund Mills .10% of Assessment School Operation Taxes

Example Two: Value $50,000 Increased to $75,000

Last Assessed Tax Year Tax Year 75,000 100,000 New Market Value 0.04 0.04 County Assessment Ratio 3000 4000 New 2005 Assessment 206.9 3.000 $620.70

189.166 Rollback of Gen.Fund Mills 4.000 .10% of Assessment $756.66 School Operation Taxes Budget 2005-06 189.17 9.50 198.67 4.000 $794.66

$14.50 Monthly Estimated Increase

June 13, 2005

County Assessment Ratio 4% 4% 6% 6% - 10%

No.of Gen.Fund Mills .10% of Assessment School Operation Taxes

Rollback Mills (per Lex.County) Add New Mills (plus use fund bal.) New Total of Mills .10% of Assessment School Operation Taxes

Estimated Increase $794.66 School Operation Taxes ($620.70) Last Tax Year's Amount $173.96 Increase in Taxes

Classifications of Property Legal Residence Agriculture Use 2nd Homes/Rental/Commercial Manufacturing

Last Assessed Tax Year Tax Year Old Market Value 50,000 75,000 New Market Value County Assessment Ratio 0.04 0.04 County Assessment Ratio 2004 Assessment 2000 3000 New 2005 Assessment 206.9 2.000 $413.80

189.166 Rollback of Gen.Fund Mills 3.000 .10% of Assessment $567.50 School Operation Taxes Budget 2005-06 189.17 9.50 198.67 3.000 $596.00

Rollback Mills (per Lex.County) Add New Mills (plus use fund ba New Total of Mills .10% of Assessment School Operation Taxes

Estimated Increase $596.00 School Operation Taxes ($413.80) Last Tax Year's Amount $182.20 Increase in Taxes $15.18 Monthly Estimated Increase