2014-2015 The District School Board of Collier County

www.collierschools.com Dr. Kamela Patton Superintendent of Schools THE DISTRICT SCHOOL BOARD OF COLLIER COUNTY Pat Carroll, Chair Kathleen Curatolo, Vice Chair Barbara Berry, Member Julie Sprague, Member Roy M. Terry, Member This report has been prepared by The District School Board of Collier County. Additional copies, if available, may be obtained by writing: The District School Board of Collier County Dr. Martin Luther King, Jr. Administrative Center Financial Services 5775 Osceola Trail Naples, Florida 34109-0919 Report Number: 09092014-01

Coordinated by: Philip B. McGuire Director of Budget

VISION STATEMENT All students will complete school prepared for ongoing learning as well as community and global responsibilities. The District School Board of Collier County does not discriminate on the basis of race, color, national origin, sex, disability, or age in the provision of educational opportunities or employment opportunities and benefits. The District School Board does not discriminate on the basis of sex or disability in the education programs and activities that it operates, pursuant to the requirements of Title IX of the Education Amendments of 1972, Section 504 of the Rehabilitation Act of 1973, and the Americans with Disabilities Act of 1990, respectively. The following personnel should be contacted for inquires about their rights or to learn how to file a complaint regarding discrimination. Employees: Educational Equity Act, Title IX, Section 504 (Rehabilitation Act), or the Americans with Disabilities Act, contact Debbie Terry, Assistant Superintendent, Human Resources and Deputy Title IX Coordinator for Employees, (239) 377-0365, The District School Board of Collier County, 5775 Osceola Trail, Naples, Florida 34109. Students: Educational Equity Act, Title IX, or the Age Discrimination Act of 1975, contact Stephen McFadden, Coordinator, School Counseling K-8, and Deputy Title IX Coordinator for Students, (239) 377-0517, The District School Board of Collier County, 5775 Osceola Trial, Naples, Florida 34109 Section 504 (Rehabilitation Act) and the Americans with Disabilities Act, contact Dr. L. Van Hylemon, Coordinator, Psychological Services, (239) 3770521, The District School Board of Collier County, 5775 Osceola Trail, Naples, Florida, 34109.

DISTRICT SCHOOL BOARD OF COLLIER COUNTY FINAL BUDGET FOR FISCAL YEAR 2014-2015 TABLE OF CONTENTS I.

INTRODUCTION Budget Book Content Guide ................................................................................................................................ 1 Budget at a Glance ............................................................................................................................................... 2 School Board and Executive Staff ........................................................................................................................ 3 School District of Collier County – Vision, Mission and Beliefs ........................................................................... 4

II.

MILLAGE, TAXES & PROJECTED STUDENTS School Tax Millage Analysis ................................................................................................................................ 5 School Tax Proceeds Analysis ............................................................................................................................. 6 Proposed Change In School Taxation For Homeowners..................................................................................... 7 Millage and Taxable Value Historical Data ......................................................................................................... 8 Student FTE and Demographics .......................................................................................................................... 9 FEFP Per Student Funding Historical Data – Collier County.............................................................................. 10

III.

FUNDS AND SUMMARIES Summary Data How to Read Budget Summary .................................................................................................................. 11 Budget Summary Fiscal Year ...................................................................................................................... 12 Budget Summary Chart .............................................................................................................................. 13 General Fund Description of General Fund ..................................................................................................................... 14 General Fund Summary.............................................................................................................................. 15 General Fund Revenues ............................................................................................................................. 16 Incoming Transfers/Capital Support .......................................................................................................... 17 Strategic and Contingency Reserve Analysis .............................................................................................. 18 Reserve for Budget Shortfall History .......................................................................................................... 19 General Fund Appropriations by Major Object .......................................................................................... 20 General Fund Appropriations by Function ................................................................................................. 21 General Fund Salaries and Benefits by Function........................................................................................ 22 General Fund Positions (FTE) by Function ................................................................................................. 23 General Fund by Function Prior Year Comparison ..................................................................................... 24 Debt Service Funds Description of Debt Service Funds ............................................................................................................. 25 Debt Service Funds Summary .................................................................................................................... 26 Capital Projects Funds Description of Capital Projects Funds ........................................................................................................ 27 Capital Funding and Sources ...................................................................................................................... 28 Capital Projects Listing ............................................................................................................................... 29 Capital Staffing Level .................................................................................................................................. 31

DISTRICT SCHOOL BOARD OF COLLIER COUNTY FINAL BUDGET FOR FISCAL YEAR 2014-2015 TABLE OF CONTENTS Special Revenue Description of Special Revenue .................................................................................................................. 32 Nutrition Services Fund Summary.............................................................................................................. 33 Economically Needy Report (Nutrition Services) ....................................................................................... 34 Florida Income Eligibility Guidelines for Free and Reduced Price Meals ................................................... 36 Special Revenue Grants Funds Summary ................................................................................................... 37 Summary of Special Revenue Grants Funds............................................................................................... 38 Internal Service Funds Description of Internal Service Funds ........................................................................................................ 40 Internal Service Funds Summary................................................................................................................ 41 IV.

GENERAL FUND BUDGET BY SCHOOLS How to Read School Budget Pages ................................................................................................................... 42 Elementary Schools .................................................................................................................................... 43 Middle Schools ........................................................................................................................................... 54 High Schools ............................................................................................................................................... 59 Alternative Schools..................................................................................................................................... 64 Workforce Programs .................................................................................................................................. 70 Contracted Services .................................................................................................................................... 73

V.

GENERAL FUND BUDGET BY DEPARTMENTS How to Read Departmental Budget Pages ....................................................................................................... 76 Departments .............................................................................................................................................. 77 Accountability and Data Management ...................................................................................................... 78 Accounting.................................................................................................................................................. 79 Benefits and Wellness ................................................................................................................................ 80 Budget ........................................................................................................................................................ 81 Communications and Community Engagement ........................................................................................ 82 Compensation ............................................................................................................................................ 83 Continuous Improvement Initiatives ......................................................................................................... 84 Curriculum and Instruction ........................................................................................................................ 85 District/School Operations ......................................................................................................................... 86 District-Wide Insurance Costs .................................................................................................................... 87 Elementary Programs ................................................................................................................................. 88 Exceptional Education and Student Support Services ............................................................................... 89 Facilities Management ............................................................................................................................... 90 Federal/State Grants and Competitive Grants........................................................................................... 91 Financial Services ....................................................................................................................................... 92 Human Resources....................................................................................................................................... 93 Instructional Technology ............................................................................................................................ 94

DISTRICT SCHOOL BOARD OF COLLIER COUNTY FINAL BUDGET FOR FISCAL YEAR 2014-2015 TABLE OF CONTENTS Legal Services ............................................................................................................................................. 95 Maintenance .............................................................................................................................................. 96 Payroll Services........................................................................................................................................... 97 Purchasing .................................................................................................................................................. 98 School Board .............................................................................................................................................. 99 Secondary Programs ................................................................................................................................ 100 Security and Environmental Management .............................................................................................. 101 Student and Staff Projections, Allocations and Reporting ....................................................................... 102 Student Relations ..................................................................................................................................... 103 Superintendent’s Office ........................................................................................................................... 104 Support Services ....................................................................................................................................... 105 Talent Management ................................................................................................................................. 106 Technology ............................................................................................................................................... 107 Transportation.......................................................................................................................................... 108 Utilities/Communications/Other County-Wide Expenses ....................................................................... 109 VI.

OFFICIAL DOCUMENTS 2014-2015 Final Budget Resolution No. 1 – Millage Rates ............................................................................. 110 2014-2015 Final Budget Resolution No. 2 – Total Funds ................................................................................ 112 2nd Calculation Data Sheet – Certified Required Local Effort Millage Rates ................................................. 113 2nd Calculation Data Sheet – Required Local Effort 90% Adjustment ........................................................... 114 Board Policy 6210 – Fiscal Planning ................................................................................................................. 115 Certification of School Taxable Value ............................................................................................................. 116

VII.

FLORIDA EDUCATION FINANCE PROGRAM FEFP 101 – Introduction.................................................................................................................................. 118

VIII.

ACRONYMS AND GLOSSARY

Budget Acronyms ............................................................................................................................................ 124 Glossary of School District Terms ................................................................................................................... 126

I

I.

INTRODUCTION I.

INTRODUCTION I.

INTRODUCTION I.

INTRODUCTION

BUDGET BOOK CONTENT GUIDE In the interest of openness and transparency, this document is prepared to help the public understand the intricate world of Florida public school budgeting. We strive to avoid jargon and technical terms, and use plain English wherever possible. A glossary of terms is provided to help the public understand words and phrases common to school district budgeting. Copies of official documents are included to provide a quick reference. For those interested in learning about the District’s budget, we invite you to review the Budget Book posted on the District’s web site. The web address is as follows http://www.collierschools.com/finance/budgetbook.htm.  The on-line version allows the reader to use the color coded pages to easily find different sections and take advantage of the following features: o Word search capability, o A detailed, color coded table of contents, o Charts and tables designed to help readers understand the budget, o Links to Department of Education web sites with additional data.  Refer to the “How to Read …” pages throughout the book for additional explanations on the data displays.

Pages and sections are numbered and color coded.

We use Call Outs like these for explanations, highlights, summaries, or other points of interest.

The Budget Team continually works on improving the format and content of this publication. Your comments and questions can help us make it even better! If you have any questions, comments or suggestions please contact the Director of Budget at 239-377-0065 or send an email to [email protected].

FY15 Section I Budget Book Content Guide-FINAL.docx

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Budget at a Glance FY 2015 Updates…  Revenue from the Florida Education Funding Program (FEFP) increased $184 per student. See page 10 for a chart on this topic.  Funding remains $288 per student less than in FY 2007-08. Adjusted for inflation, Florida is currently providing $1,255 less per student than in FY 2007-08.  The District is required to provide an extra hour per day of reading instruction at several additional schools. State funds designated for this cost were not allocated on a “need” basis. As a result, the District has set aside approximately $4 million to fund additional extended day programs, with no additional state funding to offset the costs.  The Required Local Effort (RLE) Millage, as set by the State, decreased 0.110 mills. The RLE change caused the total millage for the District to decrease from 5.690 to 5.580 mills.  Although the RLE decreased, it is greater than the rolled-back rate. The RLE Millage rate, set by the Legislature and approved by the Governor, is considered a tax increase as defined by the Florida Truth In Millage (TRIM) law. The School Board must levy the RLE Millage.  The proposed General Fund tax levy for the Collier County School District, at 4.200 mills, is 1.637 mills (or 28%) lower than the typical Florida school district millage of 5.837 mills.  With the assistance of Federal stimulus and stabilization funds, the District set aside funds to maintain programs during periods of reduced State funding. Funding still remains substantially lower than in FY 2007-08, and expenditures have exceeded revenues for three fiscal years.  These operating deficits were anticipated and planned for in earlier years. The District continues to seek cost reductions to eventually eliminate the use of reserves for funding deficits.  This year, the District implements the second reduction to the voter approved additional millage levied in the General Fund. As part of a plan to phase out reliance on the additional millage, the District is proposing to decrease the levy from 0.20 mills to 0.12 mills. Capital Millage will increase from 1.30 mills to 1.38 mills. This change is tax neutral for the taxpayer and does not cost the homeowner any more or less. It benefits the District by giving flexibility on the use of the funds.  Budgeted salaries, fringe benefits and substitutes are proposed to be 77% of General Fund expenditures.  A Board workshop was held in May to provide projections for the new fiscal year.

FY15 Section I Budget at Glance FINAL.docx

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SCHOOL BOARD AND EXECUTIVE STAFF SCHOOL BOARD MEMBERS Title Name Chair Patricia M. Carroll Vice-Chair Kathleen Curatolo Board Member Barbara Berry Board Member Julie Sprague Board Member Roy M. Terry OFFICE OF THE SUPERINTENDENT Dr. Kamela Patton, Superintendent EXECUTIVE STAFF DISTRICT GENERAL COUNSEL Jonathan Fishbane, District General Counsel SCHOOL/BUSINESS OPERATIONS David Stump, Deputy Superintendent Thomas Conrecode, Executive Director Support Services Lisa Morse, Senior Leader, Community Engagement & District Initiatives Marc Rouleau, Executive Director Facilities Management Robert Spencer, Executive Director Financial Services Patrick Woods, Executive Director Student & Staff Projections, Allocations & Reporting All Principals CURRICULUM AND INSTRUCTION Luis Solano, Associate Superintendent Curriculum and Instruction Dr. Cheng Ang, Executive Director, Accountability & Data Management Dr. Terrie Mitev, Executive Director of Continuous Improvement Initiatives Jennifer Kincaid, Executive Director Elementary Programs Karen Stelmacki, Executive Director Exceptional Education and Student Support Services Dr. Maria Torres, Executive Director Federal/State Grants & ELL Programs Dr. Margaret Aune, Executive Director Secondary Programs COMMUNICATION & COMMUNITY ENGAGEMENT Greg Turchetta, Executive Director Communication & Community Engagement HUMAN RESOURCES Deborah Terry, Assistant Superintendent Human Resources Ian Dean, Executive Director Human Resources FY15 Section I School Board and Exec Staff FINAL.docx

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School District of Collier County Vision, Mission and Beliefs Vision Where We Are Going All students will complete school prepared for ongoing learning as well as community and global responsibilities.

Mission How We Get There By providing exceptional educational opportunities that motivate and engage each student. Essential Strategies In order to accomplish our goal, we must:  Provide every school with a principal who builds a collaborative learning community that produces results for all students.  Ensure that each child has skilled and committed educators.  Provide a safe, caring and rigorous learning environment with multiple opportunities for student development and success.  Develop our diverse student body into a community of learners who are intellectually curious and motivated to achieve.  Collaborate with families as partners in the learning and development of students. Supporting Strategies Other important steps will be to:  Dedicate resources to prioritize student learning.  Invest in the continuous growth of all teachers through relevant grade and subject-level professional development and mentoring opportunities.  

Strengthen an ongoing, two-way dialogue between the district and our community. Build school communities in which principals, teachers, staff, students and parents value and respect one another and the role that they play in student success.

Beliefs We believe that:  All students can meet and exceed high performance standards and must be continuously challenged to do so.  Each person in the school system must be focused on student success.  We must understand and embrace our students’ diverse cultures and learning styles.  The district and the community, together, are responsible for giving students academic and other essential support so they can focus on learning.  The school board and superintendent must create and maintain a relationship that is collaborative and trusting, in which all parties have a clear understanding and respect of roles and are working toward shared goals.  Effective, collaborative work with the community will produce success for students.  We must base all of our decisions on evidence and the best interest of students.  We have the ability to meet all state and federal government requirements.

Vision  Mission  Beliefs School District of Collier County Adopted: March 18, 2010

FY15 Section I Vision Mission and Beliefs FINAL.docx

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II II. MILLAGE, TAXES & PROJECTED STUDENTS II. MILLAGE, TAXES & PROJECTED STUDENTS II. MILLAGE, TAXES & PROJECTED STUDENTS II. MILLAGE, TAXES & PROJECTED STUDENTS

SCHOOL TAX MILLAGE ANALYSIS 2014-2015 Tax Roll For 2014-2015 Less - Actual 2013-2014 Roll (Final)

$ 67,908,476,883 63,057,434,288

Total Change in Tax Roll

$

4,851,042,595

7.69%

One Mill equals $1 in tax per $1,000 in taxable value. 2013-2014 ACTUAL MILLAGE

2014-2015 ROLL-BACK MILLAGE

PROPOSED 2014-2015 MILLAGE

3.4420

3.2472

3.3320

Discretionary

0.7480

0.7057

0.7480

Additional Millage (Operating) Voter Referendum

0.2000

0.1887

0.1200

Total General Fund Millage

4.3900

4.1416

4.2000

1.3000

1.2264

1.3800

5.6900

5.3680

5.5800

General Fund Required Local Effort (RLE) - State Law (Including Prior Period Adjustment) * *RLE Millage is set by the Legislature. The School Board must levy the required amount.

Capital Outlay Total Millage Levy

The Roll-Back Millage is the millage that, applied to the new taxable value (less new contruction), provides the same revenue as the prior year.

Millage Facts Change In Total Millage Compared To Rolled Back Rate Change In Total Millage Rate, Prior Year Actual To Proposed

3.95% -1.93%

For FY 2015, the typical Florida school district General Fund Millage is approximately 5.837 mills. The proposed General Fund Millage for Collier School District is 28% less than the typical Florida school district. Although the RLE Millage decreased, it is still greater than the Rolled Back Rate, and is considered a tax increase. Collier County voters have twice voted to allow the District to levy up to 0.25 additional mills for operating purposes. The District has always lowered Capital Millage for the additional operating levy. While giving the district greater flexibility with the funds, this shift in millage does not increase the total levy. It does not increase or decrease overall tax collections. This year, the District continues to implement a plan to decrease reliance on the referendum funding in the General Fund over a multi-year period. Referendum Millage levied in the General Fund is decreased from 0.20 mills to 0.12 mills. Capital millage increases from 1.30 mills to 1.38 mills. These changes are neutral to the taxpayer, as they do not increase or decrease the total amount paid.

FY15 Section II School Tax Millage Analysis FINAL.xlsx

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SCHOOL TAX PROCEEDS ANALYSIS 2014-2015 Tax Collections - Millage Proceeds (at 96% Collection Rate) 2013-2014 Calculated Millage Proceeds

General Fund Required Local Effort (RLE) - State Law (Including Prior Period Adjustment)

$

2014-2015 Proposed Millage Proceeds

Percentage of Change

208,361,941 $ 217,220,203

4.25%

Discretionary

45,280,282

48,763,719

7.69%

Additional Millage (Operating) Voter Referendum

12,107,027

7,823,057

-35.38%

Total General Fund Proceeds $

265,749,250 $ 273,806,979 78,695,678

Capital Outlay Total Millage Proceeds $

3.03%

89,965,150

14.32%

344,444,928 $ 363,772,129

5.61%

Less Millage Proceeds from New Construction $

5,721,324

Net Millage Proceeds Less Amount from New Construction $ 358,050,805

3.95%

The increase in Required Local Effort proceeds is determined by the Legislature. The Discretionary Millage did not change. The increase in proceeds reflects the increase in property values. Proceeds from the Voter Referendum decreased due to a reduction in the Millage levy. Capital Outlay proceeds increased from a shift in Millage, offset by a decrease in the Voter Referendum levy. This shift is revenue neutral, it does not increase or decrease the taxes paid by homeowners. Increased property values resulted in additional Capital Outlay proceeds. Although total millage proceeds increased by 5.61%, after deducting the portion from new constuction, the net increase in tax revenue, as defined by TRIM (Truth In Millage) is 3.95%

FY15 Section II School Tax Proceeds Analysis FINAL.xlsx

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PROPOSED CHANGE IN SCHOOL TAXATION FOR HOMEOWNERS

Based on a Taxable Value of $200,000 FY 2014 Millage Tax Required Local Effort (State Levy)

Discretionary Millage (School Board Levy)

Total

FY 2015 Millage Tax

3.442

$

688.40

3.332

$

666.40

2.248

$

449.60

2.248

$

449.60

5.690

$

1,138.00

5.580

$

1,116.00

Change $

-22.00

Did you know?  One Mill equals $1 for every $1,000 of taxable value.  A Millage rate of 5.580 means $5.58 per $1,000 of taxable value.  School Tax Millage for Collier County is much lower than the State-wide average millage, and typically ranks within the three lowest out of all Florida school districts.

FY15 Section II Change in Taxes for Homeowners FINAL.docx

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MILLAGE AND TAXABLE VALUE HISTORICAL DATA 2014-2015 Tax Roll History (In Billions)

90.00 80.00 $77.07

70.00

$82.61 $80.67 $72.00

60.00

$63.49

$61.47 50.00

$67.91 $60.27 $60.71

$63.06

$51.29 40.00 30.00 04-05

05-06

06-07

07-08

08-09

09-10

10-11

11-12

12-13

13-14

14-15

School District Millage History 7.000

6.220

5.973 5.525

6.000

5.351 4.909

5.699

5.527

5.576

5.690

5.580

3.451

3.279

3.328

3.442

3.332

5.239

5.000 4.000

3.789

3.388 2.955

3.000 2.000

2.786

2.431

2.585

2.570

2.565

04-05

05-06

06-07

07-08

2.607

2.991

Voter

2.302

2.248

2.248

2.248

2.248

2.248

2.248

08-09

09-10

10-11

11-12

12-13

13-14

14-15

1.000 0.000

Required State Law

Discretionary Millage

Total Millage

Taxable Property Values and Millage Rates are the two key factors in determining tax revenues for the District. As displayed, Discretionary Local Millage has remained relatively constant, while the State Required Millage has seen the most fluctuation. Fiscal Year

Tax Roll

Required State Law

Discretionary Local

Approved Referendum

Total Millage

2013-2014 2014-2015 % Change

$ 63,057,434,288 $ 67,908,476,883 7.69%

3.442 3.332 -3.20%

2.048 2.128 3.91%

0.200 0.120 -40.00%

5.690 5.580 -1.93%

FY15 Section II Millage and Tax Value History FINAL.xlsx

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STUDENT FTE AND DEMOGRAPHICS 2014-2015 Student FTE (In Thousands) Ten Year Trend 44.3 44

42.8

42.5

42.1

42

42.2

42.0

42.4

42.8

43.8

43.4

40

05-06

06-07

07-08

08-09

09-10

10-11

11-12

12-13

13-14

14-15

Student FTE (Unweighted) Fiscal Year

Basic

ESOL

Career Ed. Grades 9-12

ESE

Total Students

2013-2014

38,195.06 4,563.61

379.38

669.59

43,807.64

2014-2015

38,687.81 4,560.88

392.41

665.50

44,306.60

Percentage Change 1.14%

Economically Needy Students Grades K -12*

Student Ethnicity Grades K-12

Regular Priced Lunch 36.6%

47% 37%

Reduced Price Lunch 5.6%

12%

Free Lunch 57.8%

Free breakfast is provided for all students.

4% Hispanic

White

Black

* Source: Nutrition Services Department

Other

DEMOGRAPHIC INFORMATION BASED ON SCHOOL YEAR 2013-14 DATA

FY15 Section II Student FTE and Demographics FINAL.xlsx

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FEFP PER STUDENT FUNDING HISTORICAL DATA - COLLIER COUNTY 2014-2015

$9,000

$8,997

This line takes the FY 08 per student amount and adjusts it to keep pace with inflation.

$8,889

$8,688 $8,563

$8,389

$8,500

$1,255 less, per student

$8,133 $8,030

$8,001

$8,000

$7,798

$8,030

$7,674

$7,500

$7,761

$7,742 $7,558 $7,297

$7,185

$7,000

FY 08

FY 09

FY 10

FY 11

FY 12

Actual FEFP Funds Per Student

FY 13

FY 14

FY 15

FY 08 Funding, Adjusted for Inflation

Actual FEFP Funds Per Student $8,030 $7,674 $7,761 $7,798 $7,297 $7,185 $7,558 $7,742

Fiscal Year FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 15

* * **

* Including Federal Stabilization Funding (ARRA) ** Including Federal EdJobs Funding

Total Florida Education Finance Program (FEFP) funds include Categorical amounts with restrictions on expenditures. Actual FEFP funds per student in FY 15 are still $288 less than FY 08 funding, but $184 more than FY 14. Per student funding in FY 15 increased approximately 2.4% compared to the prior year. When adjusted for inflation, current funding per student is actually $1,255 less than in FY 08. Section VII of this publication has more information on the Florida Education Finance Program. Additional information is available from the Florida Department of Education at: http://www.fldoe.org/fefp/.

FY15 Section II FEFP Funding- Collier County FINALr.xlsx

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III III. FUNDS AND SUMMARIES III. FUNDS AND SUMMARIES III. FUNDS AND SUMMARIES III.

FUNDS AND SUMMARIES

HOW TO READ BUDGET SUMMARY This section presents valuable information for each of the District School Board of Collier County’s major funds. All Florida school districts are required, by law, to display their budget in this format. While providing useful information, the format can be misinterpreted. Refer to the information box below for tips on reading this report. The Budget Summary for Fiscal Year 2015 is presented on the following page.

The General Fund column shows the district’s proposed costs for operating Pre-K Programs, K-12 Schools and Workforce Programs. Meaningful per pupil calculations start with these allocations. Comparisons of school districts are typically made from this information. Reports on budgets and expenditures for Florida school districts can be found at: http://www.fldoe.org/fefp/.

FY15 Section III How to Read Budget Summary FINAL.docx

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12

1.3800 0.0000

Local Capital Improvement (Capital Outlay)

Discretionary Capital Improvement

0.7480

Additional Millage Not to Exceed 0.1200 Four Years (Operating, Voter Approved Referendum)* *Offset By Reduction in Capital Millage

Discretionary Operating

TOTAL MILLAGE

Debt Service

Operating or Capital Not to Exceed 2 Years

5.5800

0.0000

0.0000

PROPOSED MILLAGE LEVIES NOT SUBJECT TO 10 MILL CAP:

57,594,713

471,454,720

267,105,961

143,495,369 143,495,369 70,010,139 53,600,453

267,105,961

1,839,860 99,468,599 101,308,459 165,797,502

CAPITAL PROJECTS

68,886,472

19,035,790 2,744,773 5,427 5,476,311 6,428,281 1,214,740 196,381 24,391,186 265,224 257,289 27,844 12,570 60,055,816 8,830,656

68,886,472

SPECIAL REVENUE 4,260,319 48,818,815 364,445 5,987,343 59,430,922 10,381 9,445,169

865,041,866

277,573,139 18,191,914 5,989,416 12,961,545 9,120,137 1,989,132 1,394,394 2,175,869 28,514,993 145,063,403 2,489,433 24,391,186 7,888,690 18,486,034 34,979,431 16,232,108 2,868,644 43,868,641 654,178,109 70,010,139 140,853,618

865,041,866

TOTAL ALL FUNDS 4,760,319 50,818,815 90,848,056 389,769,702 536,196,892 70,010,139 85,381 258,749,454

This document is formatted according F.S. 200.65. Accordingly, Internal Funds budgets are not displayed.

THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD.

7,623,466 18,228,745 34,951,587 16,219,538 2,868,644 406,758,283 64,696,437

43,868,641 43,868,641 13,726,072

258,537,349 15,447,141 5,983,989 7,485,234 2,691,856 1,989,132 1,394,394 961,129 28,318,612 1,568,034 2,489,433

57,594,713

471,454,720

TOTAL REVENUES, TRANSFERS & BALANCES

EXPENDITURES Instruction Pupil Personnel Services Instructional Media Services Instructional & Curriculum Development Services Instructional Staff Training Instruction Related Technology Board of Education, Legal and Audits General Administration School Administration Facilities Acquisition & Construction Fiscal Services Food Services Central Services Pupil Transportation Services Operation of Plant Maintenance of Plant Administrative Technology Services Debt Service/Other TOTAL EXPENDITURES Transfers Out Fund Balances June 30, 2015 TOTAL APPROPRIATED EXPENDITURES, TRANSFERS & BALANCES

1,045,028 156,419 1,201,447 43,402,100 12,991,166

DEBT SERVICE

GENERAL FUND 500,000 2,000,000 87,598,723 284,157,341 374,256,064 26,608,039 75,000 70,515,617

ESTIMATED REVENUES: Federal Direct Sources Federal Through State State Sources Local Sources TOTAL SOURCES Transfers In Non-Revenue Sources Fund Balance July 1, 2014

THE PROPOSED OPERATING BUDGET EXPENDITURES OF THE DISTRICT SCHOOL BOARD OF COLLIER COUNTY ARE 0.2% LESS THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.

3.3320

Required Local Effort (including Prior Period Funding Adjustment Millage)

PROPOSED MILLAGE LEVIES SUBJECT TO 10 MILL CAP:

BUDGET SUMMARY FISCAL YEAR 2014-2015 DISTRICT SCHOOL BOARD OF COLLIER COUNTY

BUDGET SUMMARY CHART 2014-2015 Capital Projects (Construction, Remodeling and Acquisition of Facilities and Equipment) 28%

Debt Service (Finance Payments) 6%

Special Revenue (Federal, State and Local Grants including Food Service) 7%

Internal Service (Self-insurance Funds) 9%

General Fund (Dayto-Day Operations) 50%

In Final -

General Fund Debt Service Fund Capital Projects Fund Special Revenue Fund Subtotal, Without Internal Service Fund Internal Service Fund Total All Funds FY15 Section III Budget Summary Chart FINAL.xlsx

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$ 471,454,720 57,594,713 267,105,961 68,886,472 $ 865,041,866 85,966,992 $ 951,008,858

GENERAL FUND The General Fund, also referred to as the Operating Fund, is used for the day to day operations of the school district. The General Fund accounts for the vast majority of operational expenditures that support our education system. Revenues and expenses for Voluntary Pre-Kindergarten and Workforce programs are also recorded in this fund. Proper comparisons of Florida school districts, including per pupil budgets or expenditures are made using the General Fund amounts. The Florida Education Finance Program (FEFP) provides equalized per student funding for school districts. This equalization of funding concept guarantees each student the availability of educational programs and services substantially equal to those available to any similar student, notwithstanding geographic differences and varying local economic factors. Funding for the FEFP includes required local effort property taxes that districts must levy, state taxes and some local discretionary tax millages recommended by the State.

Where does the revenue come from? Other Financing Sources 0.02%

Federal 0.62%

Transfer from Capital/ Other 6.64%

How is it spent? Salaries, Benefits & Subs 76.8%

State 21.85%

Purchased Services & Charter Schools 12.9%

Local 70.87% Other Expenses 0.3% Furniture, Fixtures & Equipment 2.7%

FY15 Section III Narrative General Fund FINAL.docx

14

Supplies 4.0%

Electric & Fuel 3.3%

GENERAL FUND SUMMARY 2014-2015 Beginning Balance $

Prior Year Reserves Brought Forward

66,388,545

Encumbrances Carried Forward

1,805,076

Carry Forward For Projects and Schools

2,321,996 -

Other

Total Beginning Fund Balance $ 70,515,617 Revenues, Transfers & Non Revenue Receipts $ 400,939,103 Total Funds Available for Appropriations or Reserves $ 471,454,720 Appropriations $ 402,631,211

Current Year Appropriations Excluding Carry Forwards From Prior Year Encumbrances Carried Forward

1,805,076

Carry Forward For Projects and Schools

2,321,996

Total Appropriations $ 406,758,283 Reserve Balances

Balance 6/30/14 FY 2015 Change $ 789,881 $ - $

Reserve For Inventory Restricted For Workforce Programs Restricted For School Recognition Funds Restricted For McKay Scholarship Reserve For Low Performing Schools Reserve For FTE Audits Reserve For FTE Shortfall/Proration Strategic Reserve Reserve For Contingency Reserve For Future Budget Shortfalls TOTAL

$

Proposed Reserves 789,881

2,131,408

-

2,131,408

-

2,275,126

2,275,126

2,454,240 90,000 1,500,000 15,640,000 3,860,000 39,923,016

1,384,000 3,025,760 (8,376,994)

1,384,000 5,480,000 90,000 1,500,000 15,640,000 3,860,000 31,546,022

66,388,545 $

(1,692,108) $

64,696,437

$ 64,696,437

Total Funds Appropriated and Reserved $ 471,454,720 Funding of Current Year Appropriations $ 402,631,211

Current Year Appropriations Excluding Carry Forwards From Prior Year

Current Year Revenue, Transfers & Non-Revenue Receipts Less Reserves Funded From New Year Revenue

$ 400,939,103 6,684,886 Net Available New Year Revenues $ 394,254,217

Funding Deficit $ (8,376,994)

FY15 Section III General Fund Summary FINAL.xlsx

15

GENERAL FUND REVENUES 2014-2015 Final

Budgeted

Increase

Percentage

2013-2014

2014-2015

(Decrease)

of Change

Federal Funding Medicaid & Other Federal

$

1,980,167

ROTC

$

499,526

Federal Subtotal

2,000,000

$

19,833

500,000

474

$

2,479,693

$

2,500,000

$

20,307

$

23,135,909

$

24,061,950

$

926,041

0.8%

State Funding State - General Revenue FEFP Workforce Programs

8,459,092

8,291,946

(167,146)

446,500

446,500

-

50,164,455

50,587,179

422,724

School Recognition

2,275,126

2,275,126

-

Voluntary Pre-Kindergarten

1,348,914

1,308,325

(40,589)

657,432

627,697

(29,735)

$ 86,487,428

$ 87,598,723

$

1,111,295

$

$

$

10,348,060

Racing Commission Class Size Reduction State Funds

Miscellaneous

State Subtotal

1.3%

Local Funding Property Taxes - FEFP Property Taxes - Voter Referendum

255,635,862

265,983,922

12,126,978

7,823,057

(4,303,921)

827,579

769,634

(57,945)

Course Fees - Workforce Programs

2,076,526

1,864,350

(212,176)

Indirect Cost Recovery

1,817,401

1,830,000

12,599

Miscellaneous Other

7,395,546

5,886,378

Local Subtotal

$ 279,879,892

$ 284,157,341

$

4,277,449

1.5%

Total All Revenue

$ 368,847,013

$ 374,256,064

$

5,409,051

1.5%

$

$

$

(8,676,986)

Interest

(1,509,168)

Non-Revenue Transfer from Capital

35,285,025

Sale of Equipment/Other

26,608,039

100,043

75,000

(25,043)

75,728,537

70,515,617

(5,212,920)

Non-Revenue & Beg. Fund Bal.

$ 111,113,605

$ 97,198,656

$ (13,914,949)

-12.5%

Total Funds Available

$ 479,960,618

$ 471,454,720

$ (8,505,898)

-1.8%

43,808

44,307

499

1.1%

Beginning Fund Balance

Student FTE

FY15 Section III General Fund Revenues REVISED FINAL.xlsx

16

INCOMING TRANSFERS/CAPITAL SUPPORT GENERAL FUND 2014-2015 Description

Amount

Equipment Technology Retrofit District Equipment Technology Infrastructure Portable Equipment Classroom Technology

$

1,308,470 938,695 2,807,276 45,000 3,575,830

$

8,675,271

7,985,697 2,950,000

$

13,332,768

$

4,400,000

$

4,400,000

$

100,000 100,000

$

200,000

$

26,608,039

Maintenance Facility Managers Salaries/Benefits

$

Maintenance Salaries/Benefits Maintenance-Various

2,397,071

Insurance Property Insurance

Charter School Capital Outlay Marco Island Academy Immokalee Community School

Grand Total

FY15 Section III General Fund Incoming Transfers FINAL.xlsx

17

STRATEGIC AND CONTINGENCY RESERVE ANALYSIS (GENERAL FUND) 2014-2015

Reserve balances are established as part of sound financial management, and are required by Florida Statute 1011.051 and School Board Policy 6210. By state law, there are financial reporting requirements for a school district that falls below 3% in reserves. Additionally, a school district that falls below 2% in reserves must notify the Commissioner of Education in writing. If the Commissioner determines a district does not have an adequate plan to avoid a financial emergency, the Commissioner must appoint a financial emergency board to take control of a district's finances. As established in the District's Strategic Plan, the District will continue to budget reserves sufficient to meet legal requirements, and will strive to maintain a total of 5% in strategic and contingency reserves. For FY 2015, the District's strategic and contingency reserves are planned to be a minimum of 5%. The Strategic and Contingency Reserves in FY 2014 continue to meet the targeted levels, as they have for the most recent fiscal years. The District has other budgeted reserves designated to protect against funding reductions. In FY 2012, FY 2013 and FY 2014 the District utilized a portion of the other reserves to maintain the integrity of programs, and maintained reserves in excess of the legally required reserve amounts. The District will use a portion of these other reserves in FY 2015, while still maintaining the legally required reserve balances. School Board Policy 6210 is provided for reference in the Official Documents section of this publication.

FY15 Section III Reserve Analysis FINAL.xlsx

18

Reserve for Budget Shortfall History 2014-2015 Reserve For Budget Shortfall Multi-Year Look $70.0 $65.2 $60.0

$ Millions

$53.7 $50.0

$45.7 $39.9

$40.0

$30.0 $31.5 $20.0

$10.0 FY 11

FY 12

FY 13

FY 14

FY 15 Forecasted

Actual year end amounts are shown for FY 11-14. FY 15 amount is a forecast. The Reserve for Budget Shortfall was created to help the district withstand periods of reduced funding. The District was proactive in anticipating extended periods of funding reductions and set aside funds to cover potential deficits. The Reserve for Budget Shortfall helped the District avoid steep program reductions. In actual dollars, State Funding remains approximately $288 less per student than in FY 07-08. When the 07-08 funding is adjusted for inflation, current funding is approximately $1,255 less per student. Over the years, there have been increased costs from factors outside of the District's control, such as unfunded state program mandates and retirement rates. On the positive side, the District has implemented cost savings each year and continuously evaluates expenditures to find ways to make reductions.

FY15 Section III Reserves for Budget Shortfall Chart FINAL.xlsx

19

GENERAL FUND APPROPRIATIONS BY MAJOR OBJECT 2014-2015 Purchased Services & Charter Schools 12.9% Electric & Fuel 3.3% Supplies 4.0%

Salaries, Benefits & Subs 76.8%

Furniture, Fixtures & Equipment 2.7% Other Expenses 0.3%

Object

General Fund

Salaries

$

Percentage

232,260,297

57.0%

75,096,494

18.5%

5,141,876

1.3%

312,498,667

76.8%

Purchased Services & Charter Schools

52,445,389

12.9%

Electric & Fuel

13,280,015

3.3%

Supplies

16,193,529

4.0%

Furniture, Fixtures & Equipment

11,040,504

2.7%

1,300,179

0.3%

406,758,283

100.0%

Benefits Substitutes Subtotal $

Other Expenses Total $

FY15 Section III Gen Fund Approp by Obj FINAL.xlsx

20

GENERAL FUND APPROPRIATIONS BY FUNCTION 2014-2015 Instructional Support 8.3%

School Administration 7.0%

Functions Describe the Purpose of Expenditures Transportation 4.5% Administration 3.4% Maintenance 3.9%

Direct Instruction 63.6%

Technology Services 0.7% Operation of Plant 8.6%

* Direct Instruction, Instructional Support, Student Transportation and School Administration costs are 83.4% of Budgeted Expenditures. Function Description

General Fund Total

Direct Instruction (Costs directly related to teaching students) Instructional Support (Costs to enhance instruction, including library/media) School Administration (Principals, Ass't Principals, Deans and School Office Support)

Percent Of Appropriations

$ 258,537,349

63.6%

33,597,352

8.3%

28,318,612

7.0%

18,228,745

4.5%

Subtotal $ 338,682,058

83.4%

Transportation (Transporting students to and from school or activities) Administration (School Board and District Administration)

14,036,456

3.4%

Maintenance (Schools, Buildings, Grounds and Equipment)

16,219,538

3.9%

2,868,644

0.7%

34,951,587

8.6%

Subtotal $ 68,076,225

16.6%

Total Appropriations $ 406,758,283

100.0%

Technology Services (District and School Based) Operation of Plant (Utilities, Custodial Costs and Insurance)

Includes Insurance for School Buildings, Electricity, Water and Other Utilities for Schools.

FY15 Section III Gen Fund Approp By Function FINAL.xlsx

21

*

GENERAL FUND SALARIES AND BENEFITS BY FUNCTION 2014-2015 Instructional Support 9.2%

Functions Describe the Purpose of Expenditures

School Administration 8.9% Transportation 4.4%

Direct Instruction 69.6%

Administration 3.2% Maintenance 3.3%

Operation of Plant 0.5%

Technology Services 0.9%

* Direct Instruction, Instructional Support, Student Transportation and School Administration costs are 92.1% of Budgeted Expenditures.

Function Description

General Fund Total

Direct Instruction (Costs directly related to teaching students) Instructional Support (Costs to enhance instruction, including library/media)

Percent of Total Salary & Benefits

$ 217,316,171

69.6%

28,830,049

9.2%

27,722,685

8.9%

13,806,718 Subtotal $ 287,675,623

4.4% 92.1%

Administration (School Board and District Administration)

10,094,648

3.2%

Maintenance

10,382,768

3.3%

Technology Services

2,772,505

0.9%

Operation of Plant

1,573,123

0.5%

Subtotal $ 24,823,044

7.9%

Total Salaries & Benefits $ 312,498,667

100.0%

School Administration (Principals, Ass't Principals, Deans and School Office Support) Transportation (Transporting students to and from school or activities)

FY15 Section III Gen Fund Sal & Ben by Function FINAL.xlsx

22

*

GENERAL FUND POSITIONS (FTE) BY FUNCTION 2014-2015 Instructional Support 6.2%

Functions Describe the Purpose of Expenditures

School Administration 9.4%

Transportation 8.5% Administration 2.9%

Maintenance 2.9% Direct Instruction 68.6% Operation of Plant 0.6%

Technology Services 0.9%

* Direct Instruction, Instructional Support, Student Transportation and School Administration costs are 92.7% of allocated positions. Function Description

Total Positions

Direct Instruction (Costs directly related to teaching students) Instructional Support (Costs to enhance instruction, including library/media)

Percent of Total Positions

3,225

68.6%

289

6.2%

School Administration (Principals, Ass't Principals, Deans and School Office Support)

443

9.4%

Transportation (Transporting students to and from school or activities)

400

8.5%

Subtotal

4,357

92.7% *

Administration (School Board and District Administration)

137

2.9%

Maintenance

134

2.9%

Technology Services

45

0.9%

Operation of Plant

26

0.6%

Subtotal

342

7.3%

Total Positions

4,699

100.0%

FY15 Section III General Fund Positions by Function FINAL.xlsx

23

GENERAL FUND BY FUNCTION PRIOR YEAR COMPARISON TO PROPOSED BUDGET 2014-2015 Prior Year Expended & Encumbered

Function Description

Direct Instruction

$

FY 2014 Percentage of Total

265,116,705

FY 2015 Budgeted

FY 2015 Percentage of Total

64.5% $ 258,537,349

63.6%

Instructional Support

30,548,877

7.4%

33,597,352

8.3%

School Administration

29,009,666

7.1%

28,318,612

7.0%

Transportation

18,489,825

4.5%

18,228,745

4.5%

Subtotal $

343,165,073

*

83.5% $ 338,682,058

*

83.4%

* Direct Instruction, Instructional Support, Student Transportation and School Administration costs are 83.5% of FY 14 Actual Expenditures and 83.4% of FY 15 Budgeted Expenditures.

Administration

$

Maintenance Technology Services Operation of Plant

14,192,707

3.4% $

14,036,456

3.4%

16,349,770

4.0%

16,219,538

3.9%

2,439,552

0.6%

2,868,644

0.7%

35,102,975

8.5%

34,951,587

8.6%

68,076,225

16.6%

100% $ 406,758,283

100%

Subtotal $

68,085,004

Total Appropriations $

411,250,077

16.5% $

Year End Encumbrances are added to Expenditures for Comparability Purposes

FY15 Section III Gen Fund by Function Prior Year Comparison FINAL.xlsx

24

DEBT SERVICE FUNDS

Debt Service Funds are used to account for the accumulation of resources for, and payment of, general long-term debt principal and interest. One source of funds for retirement of debt is comprised of the state funds for Capital Outlay and Debt Service (CO&DS) withheld for State Board of Education/Capital Outlay Bond Indebtedness (SBE/COBI Bonds). These are bonds and revenue certificates issued by the State Board of Education for the District. Debt is also retired through transfers from the Capital Fund, where the sources of the funds are the District Capital Improvement Tax and Impact Fees. Monies are appropriated for the principal, interest and fee expense related to debt. The Debt reflected in these Funds was not incurred to fund operating expenditures. During earlier periods of extensive growth in student numbers, the District acquired debt to pay for additional student capacity. New schools were constructed and additions or renovations were made to existing schools. By borrowing funds to pay for the schools additions, the costs were equalized over many years. Many Florida school districts borrow funds to pay for construction costs. Collier County has seen moderate growth in student counts over the past five years. While our student counts are increasing, the growth is not at the level experienced a decade ago. There are no current plans to incur additional debt, and no debt has been added since July 2007. Additionally, the district capital plan is setting aside funds to build a future school to accommodate student growth.

FY15 Section III Narrative Debt Fund FINAL.docx

25

DEBT SERVICE FUNDS SUMMARY 2014-2015 Certificates of Participation

Total Budget

83,855

$ 12,907,311

$ 12,991,166

1,040,482

-

1,040,482

4,546

118,300

122,846

Net Increase (Decrease) in Fair Market Value of Investments

-

38,119

38,119

Transfer from Capital

-

43,402,100

43,402,100

State Bonds Source of Funds Beginning Fund Equity

$

Capital Outlay & Debt Service Interest

Total Revenues

$

1,045,028

$ 43,558,519

$ 44,603,547

Total Source of Funds

$

1,128,883

$ 56,465,830

$ 57,594,713

$

-

$ 26,390,000

$ 26,390,000

-

17,449,807

17,449,807

12,664

16,170

28,834

$

12,664

$ 43,855,977

$ 43,868,641

$

1,116,219

$ 12,609,853

$ 13,726,072

$

1,128,883

$ 56,465,830

$ 57,594,713

Use of Funds Principal Interest Dues and Fees

Total Appropriations Ending Fund Equity

Total Use of Funds

FY15 Section III Debt Service Funds Summary FINAL.xlsx

26

CAPITAL PROJECTS FUNDS Capital Projects Funds are used for educational capital needs, renovation and remodeling projects, transfers to debt service, school buses, site acquisitions, site improvements and construction, as well as facility equipment needs. These funds are restricted in use and cannot be used for operating salaries. In 2012, Collier County voters again authorized the District to increase the millage levied in the General Fund up to 0.25 mills. The District voluntarily reduces its available Capital millage by the same amount, making this a tax neutral change in funding. Local taxpayers do not pay more or less in total taxes in order to give the District this additional flexibility with funds. In FY 2015, the District continues to phase out reliance on the extra millage and proposes to levy 0.12 mills extra in the General Fund. Capital Millage was changed from 1.30 mills to 1.38 mills. The Legislature allows local school boards to fund school maintenance activities as well as property insurance with the local capital outlay property tax. The District utilizes a portion of the capital outlay funds to support school maintenance activities.

Where does the revenue come from?

How is it spent?

Impact Fees 8.9% CO & DS 0.7%

New & Replacement Equipment Incl. Trfrs 4.2%

Maintenance, Renovations & Repair Projects 19.0%

Capital Tax 88.8%

Other 12.9%

Construction & Remodeling 34.8%

PECO Maintenance 0.9%

Transfer to Debt Service 20.3%

Interest & Other 0.7% Property Insurance 2.1%

FY15 Section III Narrative Capital Projects Fund FINAL.docx

27

Transfer for Maintenance 6.2% Enviromental Regulations & Safety 0.5%

CAPITAL FUNDING AND SOURCES 2014-2015 Balance and Revenue

Amount

Beginning Fund Equity

$ 165,797,502

Revenue:

Capital Tax

$

Capital Outlay & Debt Service

89,965,150 728,028

Impact Fees

9,016,915

Interest Income

397,638

Charter School Funding

200,000

PECO Maintenance

888,733

Miscellaneous Local Sources

111,995

Subtotal

$ 101,308,459

Total Budget

$ 267,105,961

FY15 Section III Capital Funding and Sources FINAL.xlsx

28

CAPITAL PROJECTS LISTING 2014-2015 Project Number

Budget Amount

Project Name

CAMADD

Cameras Security Additions

CAMMTC

Cameras Security Maintenance

ELEC

Electrical - Capital Projects

1,035,782

EMERMTC

Emergency Maintenance

1,800,000

ERP

Enterprise Resource Planning

FUTVEH

Reserve For Future Vehicles

1,660,211

IMSAR14

Immokalee Middle School Addition Renovations

5,420,000

PERMIT

Permitting Services

192,794

PORTREN

Portables Renovations

135,000

PRINT

Construction Blueprint

26,868

SPECMOD

Special Needs Facility Modifications

0102114

Portable Acquistion

0405343

Self Insured Retention

15,000,000

8354012

Heating, Ventilation and Air Conditioning (HVAC)/Energy

10,674,566

8354013

School Renovations

8681002

Health/Safety/Security

8954007

Roofing Maintenance & Repair

9293005

Professional Services-Engineering/Architecture/Other

9490006

Site Acquisition

9490026

Property Management

9491001

Transfer To Debt Service - Certificates Of Participation

9491005

Bus Acquisitions

9491018

Site And Facility Testing

9494301

Transfer To General Fund - Maintenance

FY15 Section III Capital Projects Listing FINAL.xlsx

$

280,908 140,454

14,100,000

410,322 80,000

6,771,066 421,181 4,672,255 333,276 65,000 328,811 43,402,100 9,205,226 64,110

29

13,332,768

CAPITAL PROJECTS LISTING 2014-2015 Project Number

Budget Amount

Project Name

9494303

Transfer To General Fund - Equipment

8,675,271

9494305

Transfer To Property Insurance

4,400,000

9494400

Vehicles Other Than Buses

9495002

Facilities Supervision

9499021

Immokalee Charter Capital

100,000

9499032

Marco Island Academy Charter Capital

100,000

9798001

Fire Safety

731,300

9899001

Portable Transfer/Setup

9899002

Portable Leasing

661,882

9899003

Other Capital Staff

604,011

9899020

Facilities Renovations

9900013

Reserve For Future Schools

FY15 Section III Capital Projects Listing FINAL.xlsx

540,115 1,303,076

1,082,155

1,755,000 64,000,000

30

Subtotal

$ 213,505,508

Ending Fund Balance

53,600,453

Total Budget

$ 267,105,961

CAPITAL STAFFING LEVEL 2014-2015 Facilities Management

FTE

Maintenance

FTE

Executive Director

1.00

Supervisors

Directors Secretaries

1.39 2.39 2.00

Budget & Operations Manager Data Entry Clerks HVAC Technicians

1.00 3.00 12.00

0.90

Energy Management Specialist

1.00

Real Property/Asset Coordinator

1.00

Control Technicians

5.00

Long Range Planner Project Managers Architect Real Property/Facilities Specialist

1.00 2.00 1.00

Technicians-Maintenance Painters Plumbers

20.19 9.00 8.00

1.00

Mechanic Utility Workers Carpenters Equipment Technicians

1.00 24.00 10.00 10.00

Electricians Delivery Persons Operations Trainer/Manager Facility Managers

11.00 4.00 1.00 36.75

Bookkeepers CIP/Asset Mgmt Coordinator

Total

Other Capital Staff

13.68

FTE

Directors Secretaries Data Entry Manager/Health & Safety Inspectors/Health & Safety Bookkeeper Buyer

1.06 1.14 0.04 1.00 2.00 0.31 0.42

Attorney

0.10

Total

FY15 Section III Capital Staffing Level FINAL.xlsx

6.07

31

6.90

Total 163.84

SPECIAL REVENUE

Special Revenue funds are comprised of Nutrition Services, and Grants or Awards from various State, Federal and Local agencies. The Nutrition Services fund is used to account for revenue generated in the Nutrition Services Department, a self-funded department whose revenue can only be used for food service operations. Revenue for this department comes from federal and state meal reimbursements, as well as from the proceeds of students paying for reduced or full priced meals. Grants and awards allow the District to offer services above what is funded by the Florida Education Finance Program (FEFP), further enhancing the educational delivery system in Collier County Public Schools. Grant funds are subject to various expenditure requirements specified in their award documents, a high level of reporting, and are frequently reviewed and/or audited. Fiscal Year 2014 marks the last year of Race to the Top, a federal stimulus grant under the American Recovery and Reinvestment Act of 2009.

Where does the revenue Other come from? Financing Local 10.07%

How is it spent?

Sources 0.02%

State 0.61%

Federal 7.17%

Federal Through State 82.13%

Supplies 21.3% Other Expenses 3.4%

Electric & Fuel 0.9% Furniture, Fixtures & Equip 2.6%

FY15 Section III Narrative Special Revenue Fund FINAL.docx

Purchased Services 7.6%

Salaries, Benefits & Subs 64.2%

32

NUTRITION SERVICES FUND SUMMARY 2014-2015 Source of Funds

Amount

Beginning Fund Equity

$

9,445,169

Total Revenues

$

18,565,371 320,745 4,880,176 10,381 23,776,673

Total Source of Funds

$

33,221,842

Federal Through State State Local Other Financing Sources

Use of Funds

Amount

Salaries Benefits Purchased Services Utilities Supplies Furniture, Fixtures & Equipment Other Total Appropriations

$

$

Ending Fund Equity

6,716,188 2,780,583 1,316,347 503,823 11,266,184 1,273,732 534,329 24,391,186 8,830,656

Total Use of Funds

FY15 Section III Nutrition Services Fund Summary FINAL.xlsx

33

$

33,221,842

COLLIER COUNTY PUBLIC SCHOOLS ECONOMICALLY NEEDY REPORT FOR JUNE 5, 2014 SCHOOL N999 0051 0061 0121 0131 0141 0151 0161 0171 0181 0191 0201 0211 0221 0231 0241 0251 0261 0271 0282 0311 0321 0331 0341 0351 0361 0371 0381 0391 0392 0401 0421 0422

PK-12 NONPUBLIC & OUT-OF-STATE EVERGLADES CITY GULFVIEW MIDDLE LAKE PARK ELEMENTARY TOMMIE BARFIELD ELEMENTARY SHADOWLAWN ELEMENTARY NAPLES HIGH PINECREST ELEMENTARY SEA GATE ELEMENTARY HIGHLANDS ELEMENTARY LAKE TRAFFORD ELEMENTARY AVALON ELEMENTARY EAST NAPLES MIDDLE POINCIANA ELEMENTARY GOLDEN GATE ELEMENTARY NAPLES PARK ELEMENTARY PINE RIDGE MIDDLE LELY HIGH IMMOKALEE HIGH LORENZO WALKER TECHNICAL HIGH BARRON COLLIER HIGH GOLDEN GATE MIDDLE BIG CYPRESS ELEMENTARY VILLAGE OAKS ELEMENTARY GOLDEN TERRACE ELEMENTARY IMMOKALEE MIDDLE VINEYARDS ELEMENTARY LELY ELEMENTARY LAUREL OAK ELEMENTARY GULF COAST HIGH OAKRIDGE MIDDLE MANATEE ELEMENTARY MANATEE MIDDLE

FY15 Section III Nutrition Services Economically Needy Report FINAL.xlsx

FREE

REDUCED

1

0 5 32 21 26 34 80 14 35 35 26 33 79 37 54 32 73 115 62 65 78 89 73 10 73 32 44 45 24 71 40 54 85

131 243 212 196 463 608 815 222 679 762 471 734 502 874 364 327 908 1142 337 413 876 429 740 881 801 270 511 174 391 327 707 719

34

FREE/ ENROLLED % NEEDY RED 1 58 1.7% 136 201 67.7% 275 673 40.9% 233 507 46.0% 222 587 37.8% 497 542 91.7% 688 1603 42.9% 829 835 99.3% 257 823 31.2% 714 741 96.4% 788 804 98.0% 504 530 95.1% 813 1082 75.1% 539 745 72.3% 928 965 96.2% 396 602 65.8% 400 1024 39.1% 1023 1465 69.8% 1204 1316 91.5% 402 537 74.9% 491 1651 29.7% 965 1069 90.3% 502 871 57.6% 750 774 96.9% 954 1040 91.7% 833 869 95.9% 314 804 39.1% 556 715 77.8% 198 832 23.8% 462 1912 24.2% 367 1050 35.0% 761 806 94.4% 804 882 91.2%

COLLIER COUNTY PUBLIC SCHOOLS ECONOMICALLY NEEDY REPORT FOR JUNE 5, 2014 SCHOOL 0431 0441 0442 0451 0452 0461 0471 0472 0493 0501 0511 0521 0531 0541 0551 0631 3518 7001 9004 9007 9008 9010 9012 9015 9017 9018 9021 9026 9027 9032 9034

PELICAN MARSH ELEMENTARY CORKSCREW ELEMENTARY CORKSCREW MIDDLE OSCEOLA ELEMENTARY NORTH NAPLES MIDDLE CALUSA PARK ELEMENTARY SABAL PALM ELEMENTARY CYPRESS PALM MIDDLE PALMETTO RIDGE HIGH GOLDEN GATE HIGH ESTATES ELEMENTARY VETERANS MEMORIAL ELEMENTARY MIKE DAVIS ELEMENTARY PALMETTO ELEMENTARY PARKSIDE ELEMENTARY EDEN PARK ELEMENTARY OPPORTUNITY & ESE SCHOLARSHIP COLLIER VIRTUAL SCHOOL T.A.P.P. - IMMOKALEE NEW BEGINNINGS - IMMOKALEE NAPLES AREA TEENAGE PARENT PG NEW BEGINNINGS - NAPLES BIG CYPRESS WILDERNESS INSTI PHOENIX - NAPLES PACE PROGRAM MARCO CHARTER IMMOKALEE COMMUNITY PHOENIX-IMMOKALEE BEACON HIGH MARCO ISLAND ACADEMY GULF COAST ACADEMY

FREE

REDUCED

230 279 317 282 264 541 346 414 698 1077 415 295 750 345 679 748 7 2 33 22 46 45 0 57 64 117 182 29 124 0 123

29 30 56 47 40 72 36 72 150 115 59 22 49 56 30 31 0 0 1 1 1 1 0 2 0 0 0 0 6 0 21

TOTAL 25,761

FY15 Section III Nutrition Services Economically Needy Report FINAL.xlsx

35

2,503

FREE/ ENROLLED % NEEDY RED 259 800 32.4% 309 670 46.1% 373 702 53.1% 329 709 46.4% 304 934 32.5% 613 935 65.6% 382 598 63.9% 486 783 62.1% 848 1704 49.8% 1192 1568 76.0% 474 607 78.1% 317 856 37.0% 799 842 94.9% 401 541 74.1% 709 720 98.5% 779 786 99.1% 7 166 4.2% 2 19 10.5% 34 46 73.9% 23 24 95.8% 47 51 92.2% 46 53 86.8% 0 30 0.0% 59 75 78.7% 64 64 100.0% 117 440 26.6% 182 239 76.2% 29 31 93.5% 130 181 71.8% 0 154 0.0% 144 310 46.5% 28,264

44,553

63.4%

FLORIDA INCOME ELIGIBILITY GUIDELINES FOR FREE AND REDUCED PRICE MEALS July 1, 2014 to June 30, 2015 Free Meal Scale is 130% of Federal Poverty Level Twice Per Month

Household Size

Annual

Monthly

Every Two Weeks

1 2 3 4 5 6 7 8

15,171 20,449 25,727 31,005 36,283 41,561 46,839 52,117

1,265 1,705 2,144 2,584 3,024 3,464 3,904 4,344

633 853 1,072 1,292 1,512 1,732 1,952 2,172

584 787 990 1,193 1,396 1,599 1,802 2,005

292 394 495 597 698 800 901 1,003

Each additional family member, add:

5,278

440

220

203

102

Weekly

Reduced Meal Scale is 185% of Federal Poverty Level Household Size

Annual

Monthly

1 2 3 4 5 6 7 8

21,590 29,101 36,612 44,123 51,634 59,145 66,656 74,167

1,800 2,426 3,051 3,677 4,303 4,929 5,555 6,181

900 1,213 1,526 1,839 2,152 2,465 2,778 3,091

831 1,120 1,409 1,698 1,986 2,275 2,564 2,853

416 560 705 849 993 1,138 1,282 1,427

Each additional family member, add:

7,511

626

313

289

145

Twice Per Month

Every Two Weeks

Weekly

To determine annual income:  If you receive the income every week, multiply the total gross income by 52.  If you receive the income every two weeks, multiply the total gross income by 26.  If you receive the income twice a month, multiply the total gross income by 24.  If you receive the income monthly, multiply the total gross income by 12. Remember: The total income before taxes, social security, health benefits, union dues, or other deductions must be reported. FY15 Section III Nutrition Services Free and Reduced Meals Guidelines FINAL.docx

36

SPECIAL REVENUE GRANTS FUNDS SUMMARY 2014-2015 DOE State

Pell Grant

Headstart

Federal Other

Total

Source of Funds Beginning Fund Equity

$

Federal Sources Federal Through State Local Sources

-

$

-

$

-

$

-

$

-

29,250,885 -

2,938,258 734,565

1,322,061 2,354

1,046,259 370,248

4,260,319 30,297,144 1,107,167

Total Revenues

$ 29,250,885

$ 3,672,823

$ 1,324,415

$1,416,507

$ 35,664,630

Total Source of Funds

$ 29,250,885

$ 3,672,823

$ 1,324,415

$1,416,507

$ 35,664,630

$ 18,374,004 6,224,136 1,615,587 10,028 1,332,496

$ 2,292,137 936,313 157,788 32,950 74,124

$

1,261,650 59,500

$ 755,818 154,957 219,357 47,356

$ 21,421,959 7,315,406 3,254,382 42,978 1,513,476

236,668 1,457,966

7,641 171,870

3,265

32,549 206,470

276,858 1,839,571

$ 29,250,885

$ 3,672,823

$ 1,324,415

$1,416,507

$ 35,664,630

$

$

$

$

$

Use of Funds Salaries Benefits Purchased Services Energy Services Supplies Furniture, Fixtures & Equipment Other

Total Appropriations Ending Fund Equity Total Use of Funds

-

$ 29,250,885

FY15 Section III Special Revenue Grants Funds Summary FINAL.xlsx

-

$ 3,672,823

37

-

$ 1,324,415

-

$1,416,507

-

$ 35,664,630

SUMMARY OF SPECIAL REVENUE GRANTS FUNDS 2014-2015 Project Number

Description

Amount

143635 Lorenzo Walker Institute of Technology Pell Grant 148760

Federal Supplemental Educational Opportunity Grant (FSEOG) + Match

$

Project Coordinator

725,000

Y. Flores

9,415

Y. Flores

146566 Immokalee Technical Center Pell Grant

500,000

D. Oxender

154206 Perkins Vocational and Technical Secondary

410,355

D. Johnson

154207 Post Secondary Vocational

122,146

Y. Flores & D. Oxender

95,000

K. Stelmacki

154211 Farmworker Jobs Program

379,441

D. Oxender

154230 Individuals With Disabilities

8,914,132

K. Stelmacki

259,092

K. Stelmacki

805,494

M. Torres

1,184,620

M. Longa

154273 Adult and Family Literacy-Corrections Education

100,000

M. Massaro

154274 Adult Basic Education

587,494

M. Massaro

154275 English Literacy and Civics Education

209,883

M. Massaro

3,244,272

M. Longa

11,126,941

M. Longa

176,015

M. Longa

154289 Title I Part A School Improvement

1,012,585

M. Longa

154292 Head Start Main Grant

3,634,662

J. Kincaid

154293 Head Start Training

38,161

J. Kincaid

159908 Caterpillar/Kelly - Immokalee Technology Academy

50,000

D. Oxender

154208 Title X, Education of Homeless Child and Youth

154231

IDEA Part B Exceptional Student Education Preschool Handicapped

154258 Title III English Language Acquisition 154261 Title II Teacher Training

154280 Title I Migrant 154282 Title I Part A Education/Disadvantaged-Schoolwide 154283 Title I Part D Neglected and Delinquent

FY15 Section III Special Revenue Grant List FINAL.xlsx

38

SUMMARY OF SPECIAL REVENUE GRANTS FUNDS 2014-2015 Project Number

Description

Amount

Project Coordinator

159912 Refugee/Entrant Project Year 2 of 2

506,350

M. Massaro

159915 Miracle Plus 2

121,334

M. Torres

159916 Miracle Plus 1

151,380

M. Torres

159917 Miracle Plus 3

79,903

M. Torres

171,871

M. Torres

2,330

Y. Flores

3,563

D. Oxender

37,807

Y. Flores

28,191

K. Saba

159923 Guidance Program Success Bright Futures - Lorenzo Walker Institute of Technology Florida Student Assistance Grant - Immokalee 159934 Technical Center Florida Student Assistance Grant - Lorenzo Walker 159935 Institute of Technology 159932

159969 Naples High School Daycare Program VAR

FY13/14 Projects Forward

977,193 Total $ 35,664,630

FY15 Section III Special Revenue Grant List FINAL.xlsx

39

INTERNAL SERVICE FUNDS

Internal Service Funds are used to account for the District’s individual selfinsurance programs and the Employee Benefits Plan. An independent actuary reviews these self-insured plans on an annual basis. These funds include:  Health Benefits: The Board contributes an amount set every year per insured employee to this fund. Employees may add spouse and dependents to the plan at an additional cost.  Workers’ Compensation: This fund is used to pay for workers’ compensation charges and related expenses. The Board contributes a percentage of each employee’s salary to this fund.  Medical and Dependent Care Flexible Spending Accounts: These benefit plans allow employees to utilize pre-tax dollars, thus reducing their taxable income and taxes.

FY15 Section III Narrative Internal Service Funds FINAL.docx

40

INTERNAL SERVICE FUNDS SUMMARY 2014-2015 Flexible Spending Program

Health Workers' Insurance Compensation

Total

Source of Funds Beginning Fund Equity

$ 25,835,624

Insurance Premium/Retiree/COBRA Insurance Premium/Employee

9,699,526

$

321,342

$ 35,856,492

45,000

45,000

500

90,500

43,020,000

1,400,000

-

44,420,000

900,000

-

-

900,000

3,400,000

-

1,300,000

4,700,000

1,445,000

$ 1,300,500

$ 50,110,500

$ 11,144,526

$ 1,621,842

$ 85,966,992

$

$

$

Interest Board Insurance Premium

$

Total Revenues $ 47,365,000 Total Source of Funds $ 73,200,624

$

Use of Funds $

Salaries Benefits Purchased Services

425,400

516,400

23,088

-

146,088

4,415,000

480,660

78,500

4,974,160

10,000

1,500

-

11,500

42,386,900

1,450,340

1,200,000

45,037,240

$

2,046,588

$ 1,278,500

$ 50,685,388

$

9,097,938

$

343,342

$ 35,281,604

$ 1,621,842

$ 85,966,992

Total Appropriations $ 47,360,300 Ending Fund Equity

-

123,000

Supplies Other

91,000

$ 25,840,324

Total Use of Funds $ 73,200,624

FY15 Section III Internal Service Funds Summary FINAL.xlsx

41

$ 11,144,526