fund 100 general fund -...

Fund 100 General Fund

The General Fund is the chief operating fund of the School District. The General Fund is used to account for all financial resources except those required to be accounted for in another fund. The General Fund is the largest of the district’s governmental funds. The General Fund budget of the Savannah-Chatham County Public School System is supported by revenue derived from four major sources – ad valorem (property) taxes, other local receipts, the State of Georgia, and the Federal Government. Each of these categories consists of two or more revenue items that are accounted for separately in the school system’s financial management records. The dominant sources of fiscal support for the Savannah-Chatham County Public Schools are local taxes and state funds. For fiscal year 2007, these two sources will provide 98 percent of the total revenue for this governmental fund. A summary by revenue category for the General Fund follows:

Revenues and Other Sources Category Amount % of Total

Local Taxes

$ 141,525,707 53.18%

Other Local

$ 5,041,330 1.89%

State

$ 118,941,651 44.70%

Federal

$ 600,460 0.23%

Total Revenues and Other Sources

$266,109,148

100.00%

Total expenditures and other uses are budgeted at $273,974,214 with a use of unreserved fund balance of $7,865,066.

97

% of Amount Expenditures

FY 2006 Beginning Fund Balance - 7/1/05Reserved /Designated 2,070,402 Unreserved/Undesignated* 30,642,694 11.8%

Total Beginning Fund Balance - 7/1/05 32,713,096$

FY 2006 Approved Fund Balance Use:State Austerity Reductions (partial offset) (1,000,000) Business System Replacement (2,000,000) Business System Replacement Reappropriation (1,116,735) Construction Contribution (5,000,000) Student Transportation Cost Increase (375,000) M&O Roofing / Vehicles Purchase / Band Uniforms (160,956) FY06 to FY05 Bus Purchase Adjustment 1,577,862 Total Approved FB Use (8,074,829)$

FY 2006 Projected Ending Fund Balance - 6/30/06Reserved /Designated 2,070,402 Unreserved/Undesignated* 22,567,865 8.7%

Projected Ending Fund Balance - 6/30/05 24,638,267$

FY 2007 Projected Beginning Fund Balance - 7/1/06Reserved /Designated 2,070,402 Unreserved/Undesignated* 22,567,865 8.7%

Total Beginning Fund Balance - 7/1/06 24,638,267$

FY 2007 Approved Fund Balance Use:FY 2007 Operations 5,969,725 Total Requested FB Use 5,969,725$

FY 2007 Projected Ending Fund Balance - 6/30/07Reserved /Designated 2,070,402 Unreserved/Undesignated* 28,537,590 10.5%

Projected Ending Fund Balance - 6/30/07 30,607,992$

NOTE: Board Policy 0406 establishes a 5% minimum, 10% maximum, and a target range of 7-10% for general fund fund balance (the Government Finance Officers Association (GFOA) recommends, at a minimum, that general-purpose governments, regardless of size, maintain an unreserved fund balance in their general fund of no less than 5 to 15 percent of regular general fund operating revenues, or of no less than one to two months of regular general fund operating expenditures).

FY 2006-2007 Adopted BudgetFund Balance Analysis - General Fund

Savannah-Chatham County Public Schools

101

PRIOR YEAR CURRENT YEAR BUDGET YEARFY05 Actual FY06 Adopted* FY06 Modified* FY07*

RevenuesLocal 130,368,632 135,787,560 135,837,560 143,633,707 State (Excluding Austerity Reductions) 118,977,011 119,266,458 119,476,458 122,549,790 State Austerity Reductions* (7,739,187) (7,739,117) (7,739,117) (3,608,139) Federal 784,377 593,000 593,000 600,460

Total Revenues 242,390,833 247,907,901 248,167,901 263,175,818

Other SourcesCapital Lease Proceeds 2,714,469 2,460,324 2,460,324 2,933,330 Operating Transfers In 163,010 200,000 200,000 -

TOTAL REVENUES AND OTHER SOURCES 245,268,312 250,568,225 250,828,225 266,109,148

ExpendituresBase Salary** 143,698,628 150,495,715 149,597,948 160,532,896 Other Salary 9,803,711 6,408,416 7,263,638 6,932,166 Benefits 38,706,464 45,178,218 45,160,607 51,425,358 Other Purchased Services 7,084,353 6,741,440 8,532,415 6,973,455 Utilities 7,646,983 7,707,362 7,708,696 8,149,655 Transportation Services 10,071,514 9,905,691 10,280,691 10,640,515 Supplies 5,973,188 6,421,784 7,147,520 7,018,886 Books 1,474,383 1,738,693 1,720,813 1,898,882 Equipment 695,673 849,459 2,172,108 837,937 Vehicles/Buses 4,474,541 2,460,324 943,348 5,128,671 Busines System Replacement - 2,000,000 On-Behalf Payments 1,737,205 1,459,949 1,459,949 1,288,230 Other / Contingency 336,651 724,979 724,979 1,007,759

Total Expenditures 231,703,294 242,403,665 242,712,712 261,834,410

Other UsesContributions to Other Funds*** 9,902,465 11,164,560 16,190,342 12,139,804

TOTAL EXPENDITURES AND OTHER USES 241,605,759 253,568,225 258,903,054 273,974,214

- Fund Balance Use**** - (3,000,000) (8,074,829) (7,865,066)

No Roll-Back in FY 07 (Millage rate remains the same)No Roll-Back in FY 08 (Millage rate remains the same)No Roll-Back in FY 09 (Millage rate remains the same)No Roll-Back in FY 10 (Millage rate remains the same)

Projected GAP 3,662,553$ (6,000,000)$ (16,149,658)$ (11,939,450)$

PROGRAM YEARS PLANNING YEAR 1Revenues FY08 FY09 FY10 FY11Local 149,379,055 153,860,427 158,476,240 163,230,527 State (Excluding Austerity Reductions) 127,451,782 131,275,335 135,213,595 139,270,003 State Austerity Reductions* (3,752,465) (3,865,038) (3,980,990) (4,100,419) Federal 624,478 643,213 662,509 633,000

Total Revenues 273,702,851 281,913,936 290,371,354 299,033,111

Other SourcesCapital Lease Proceeds 3,050,663 3,172,690 3,267,870 2,460,324 Operating Transfers In - - - -

TOTAL REVENUES AND OTHER SOURCES 276,753,514 285,086,626 293,639,225 301,493,435

ExpendituresBase Salary** 166,954,212 163,133,354 168,435,188 173,909,332 Other Salary 7,209,453 6,831,732 7,053,763 7,283,010 Benefits 53,482,372 48,573,457 50,152,094 51,782,037 Other Purchased Services 7,252,393 6,876,943 6,945,712 7,015,169 Utilities 8,475,641 8,018,739 8,179,114 8,342,696 Transportation Services 11,066,136 11,012,933 11,398,386 11,797,330 Supplies 7,299,641 6,681,224 6,814,848 6,951,145 Books 1,974,837 1,773,641 1,791,377 1,809,291 Equipment 871,454 866,534 875,199 883,951 Vehicles/Buses 3,362,663 2,685,326 2,685,326 2,685,326 Busines System Replacement - 250,000 250,000 250,000 On-Behalf Payments 1,339,759 1,459,949 1,459,949 1,459,949 Other / Contingency 1,048,069 1,046,395 1,051,359 1,056,372

Total Expenditures 270,336,632 259,210,227 267,092,315 275,225,608

Other UsesContributions to Other Funds*** 12,625,396 13,004,158 13,394,283 13,796,111

TOTAL EXPENDITURES AND OTHER USES 282,962,028 272,214,385 280,486,598 289,021,719

Fund Balance Use**** - - - -

No Roll-Back in FY 07 (Millage rate remains the same) 6,315,388 6,504,850 6,699,996 6,900,996 No Roll-Back in FY 08 (Millage rate remains the same) - 6,504,850 6,699,996 6,900,996 No Roll-Back in FY 09 (Millage rate remains the same) - - 6,699,996 6,900,996 No Roll-Back in FY 10 (Millage rate remains the same) - - - 6,900,996

Projected GAP 106,874$ 25,881,941$ 33,252,615$ 40,075,699$

*Assumes Austerity Reductions in FY 03 - FY 07 only.

**Assumes Class Size Reductions delayed until FY08

***First principal payment comes due on SDA Series 1997 in FY 06.

****Assumes Use of Fund Balance to fund partially fund Austerity Reductions and Business System Replacement in FY 06

Savannah - Chatham County Public SchoolsFY 2006-2007 Adopted Budget

General Fund Budget Estimate for the Budget, Program, and Planning Years

102

State Allotment Overview The State Allotment is divided into several parts, each of which describes a major component of Georgia’s comprehensive approach to improving education. The State of Georgia defines a Quality Basic Education (QBE) in terms of the major needs to be met by the public school program. The twenty major needs are as follows: (1) Implementing a quality basic education curriculum in public schools state wide which ensures that each student

is provided ample opportunity to develop competencies necessary for lifelong learning as well as the competencies needed to maintain good physical and mental health, to participate actively in the governing process and community activities, to protect the environment and conserve public and private resources, and to be an effective worker and responsible citizen of high character;

(2) Providing all children and youth in Georgia with access to a quality program which supports their development of essential competencies in order that they may realize their potential;

(3) Providing an equitable public education finance structure which ensures that every student has an opportunity for a quality basic education, regardless of where the student lives, and ensures that all Georgians pay their fair share of this finance structure;

(4) Establishing and maintaining state-wide standards which ensure that each student has access to a quality program;

(5) Making teaching an attractive and rewarding profession in order to attract, retain, and fully utilize highly competent personnel in all public schools of the state;

(6) Providing effective staff development and attractive incentive programs which will motivate public school personnel to enhance their competencies and perform to their potential throughout their career;

(7) Providing local school systems with the incentives, resources, and technical assistance they need to plan and implement improvements in their programs on a continuing basis;

(8) Providing parents and the general public with information on the quality of schools and the achievement of the public school students in Georgia;

(9) Providing appropriate school facilities in which quality educational programs can be offered, particularly in the small and sparsely populated school systems;

(10) Providing an accountability system to ensure that all students are receiving a quality instructional program so that all students can achieve at their highest level;

(11) Providing a seamless education system to allow for the delivery of educational programs at all levels and the movement of students between programs and education agencies as efficiently and effectively as possible and to provide for coordination on a continuing basis between agencies responsible for education services;

(12) Providing a safe school environment so that students can learn and mature without fear of violence or intimidation;

(13) Providing access to nursing services so that teachers can deliver instructional services without the added responsibility of addressing students' nursing needs and so that students can receive nursing services while at school;

(14) Providing academic intervention programs designed to assist students who are performing below grade level in order to increase their mastery of critical academic knowledge and skills;

(15) Providing an alternative educational environment for those students who need a different educational structure in order to properly master critical academic knowledge and skills and to provide an environment where they can stay in school and acquire the knowledge and skills necessary for a productive life;

(16) Providing students with advice and assistance in planning their academic and work careers and achieving those goals;

(17) Providing an evaluation process for all school system personnel to assure the public that personnel are performing at acceptable levels and providing quality educational services to all students;

(18) Providing an environment where parents and the community can participate in school activities and support school personnel as they work with students and address their academic needs;

(19) Providing for parent and community participation in the establishment of school programs, policies, and management so that the school and community are connected in meaningful and productive ways and providing support for teachers and school leaders in addressing the school's needs; and

(20) Providing a means whereby the foregoing might be met in order to provide an opportunity for a quality basic education to the citizens of the state and to discharge the responsibilities and obligations of the state to ensure a literate and informed society.

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State Allotment Overview Since different programs vary in their cost to operate, each of the 19 programs is assigned a different program weight. These weights reflect the cost of teachers and other instructional personnel; instructional materials; facility maintenance and operations (M&O) costs, media center personnel and materials costs; school and central office administration costs, and staff development. The high school general education program is defined as the base program for the purpose of determining relative program costs. The costs of each component of the high school program (grades 9-12) are totaled and the result is given a weight of one. The other 18 programs are assigned weights that reflect their cost relative to that of the high school program. The following weights were assigned for FY 2007:

Assigned Weight

Program Name Assigned Weight

Program Name

1. Kindergarten 1.6489 11. Special education Category I 2.3803

2. Kindergarten Early Intervention 2.0350 12. Special education Category II 2.7935

3. Primary grades (1-3) 1.2806 13. Special education Category III 3.5572

4. Primary grades (1-3) Early Intervention 1.7916 14. Special education Category IV 5.7664

5. Upper elementary grades (4-5) 1.0301 15. Special education Category V 2.4485

6. Upper elementary grades (4-5) Early Intervention

1.7855 16. Gifted 1.6586

7. Middle grades (6-8) 1.0147 17. Remedial education 1.3073

8. Middle school (6-8) 1.1186 18. Alternative Education 1.5937

9. High school general education (9-12) 1.0000 19. English Speakers of Other Languages 2.5101

10. Vocational labs (9-12) 1.1882

The amount of funds included in the program weights for each professional position is the beginning teacher salary. To adjust for varying levels of training, experience and responsibility of these personnel, a percentage increase is added for each school system. For FY 2007, the training and experience adjustment average is estimated at 47.514 percent for Chatham County. Georgia Code contains several expenditure and position controls for the various State programs. These tests are currently under revision based on statutory changes made during the 2006 legislative session. To determine annually the total funds initially earned for the QBE formula program in each local system, the following process is used: 1. Calculate the weighted average of the two most recent FTE counts for each eligible program using the State

weighting formula and multiply by the program weight. 2. Multiply the product in (1) by the basic student cost established in the General Appropriations Act.

3. Add to the product in (2) above the program adjustment amount for training and experience.

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State Allotment Overview QBE Program Revenues Kindergarten Program The kindergarten program is a full-day program for 180 days per year in a classroom environment. The purpose of the kindergarten program is to prepare the child for a successful first-grade experience. No child will remain in kindergarten for more than two years, but students will be placed in the appropriate first-grade program. The FY 2007 State QBE allotment is $11,614,072 for salaries and $149,304 for other operating expenses for a total QBE program earning of $11,763,376. The State will provide $8,502,106 of these funds, with $3,261,270 being provided from the local 5 mill share. Early Intervention Programs The kindergarten, primary grades, and upper elementary grades early intervention programs are designed to serve students with identified developmental deficiencies that are likely to result in problems in maintaining a level of performance consistent with expectations for their respective ages. The purpose of these early intervention programs is to provide additional instructional resources to help students who are performing below grade level to obtain the necessary academic skills to reach grade level performance in the shortest possible time. The FY 2007 State QBE allotment for the kindergarten early intervention program is $1,447,335 for salaries and $14,372 for other operating expenses for a total QBE program earning of $1,461,707. The State will provide $1,056,464 of these funds, with $405,243 being provided from the local 5 mill share. The FY 2007 State QBE allotment for the primary grades early intervention program is $2,758,747 for salaries and $33,845 for other operating expenses, for a total QBE program earnings of $2,792,592. The State will provide $2,018,376 of these funds, with $774,216 being provided from the local 5 mill share. The FY 2007 State QBE allotment for the upper elementary grades early intervention program is $1,488,574 for salaries and $14,253 for other operating expenses for a total QBE program earning of $1,502,827. The State will provide $1,086,184 of these funds, with $416,643 being provided from the local 5 mill share.

Primary Grades (1-3) Program The grouping of primary grades one through three is done for funding purposes. The purpose of this program is the mastery of the basic skills needed to achieve success in the higher grades. To be eligible for the first grade, a child must achieve a passing score on a school readiness assessment and be age six by September 1. If a child does not achieve a passing score on the second annual assessment, the student is referred for assessment for special education or early intervention. The FY 2007 State QBE allotment for the primary grades (1-3) program is $24,588,323 for salaries and $451,044 for other operating expenses for a total QBE program earning of $25,039,367. The State will provide $18,097,471 of these funds, with $6,941,896 being provided from the local 5 mill share. Upper Elementary Grades (4-5) Program The upper elementary grades program consists, for funding purposes, of grades four through five. The purposes of this program are to assure mastery of essential skills and assist students in the transition into adolescence. Upper elementary grade students will also be provided opportunities to master more advanced skills and knowledge. The FY 2007 State QBE allotment for salaries in the upper elementary grades (4-5) program is $11,598,173 and $217,586 for other operating expenses for a total QBE program earning of $11,815,759. The State will provide $8,539,966 of these funds, with $3,275,793 being provided from the local 5 mill share.

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State Allotment Overview Middle Grades (6-8) Program A middle grades program that, for funding purposes, consists of grades six through eight and not offered in a Middle School environment as defined by the State. The purposes of this program are to assure mastery of essential skills, assist students in the transition into adolescence, and prepare students to select courses in high school that are consistent with their abilities and aspirations. Middle grade students will also be provided opportunities to master more advanced skills and knowledge. The FY 2007 State QBE allotment for salaries in the middle grades (6-8) program is $214,604 and $4,072 for other operating expenses for a total QBE program earning of $218,676. The State will provide $158,050 of these funds, with $60,626 being provided from the local 5 mill share. Middle School (6-8) Program A middle school program that, for funding purposes, consists of grades six through eight and is offered in a Middle School environment as defined by the State. As with the middle grades program, the purposes of this program are to assure mastery of essential skills, assist students in the transition into adolescence, and prepare students to select courses in high school that are consistent with their abilities and aspirations. Middle school students will also be provided opportunities to master more advanced skills and knowledge. The FY 2007 State QBE allotment for salaries in the middle school (6-8) program is $22,131,384 and $370,518 for other operating expenses for a total QBE program earning of $22,501,902. The State will provide $16,263,491 of these funds, with $6,238,411 being provided from the local 5 mill share. High School General Education (9-12) Program A high school program that, for funding purposes, consists of grades nine through twelve. This component must include provisions for both vocational and non-vocational instruction and must prepare students for post-high school education and/or training as well as to assume productive and contributing lives in society. The FY 2007 State QBE allotment for salaries in the high school general education program is $17,418,239 and $615,095 for other operating expenses for a total QBE program earning of $18,033,334. The State will provide $13,033,785 of these funds, with $4,999,549 being provided from the local 5 mill share. Vocational (9-12) Laboratory Vocational Laboratory experiences usually involve small teacher-student ratios due to the need for individualized, hands-on instruction and to maintain student safety. The FY 2007 State QBE allotment for salaries in the Vocational Laboratory Program is $3,937,918 and $388,821 for other operating expenses for a total QBE program earning of $4,326,739. The State will provide $3,127,197 of these funds, with $1,199,542 being provided from the local 5 mill share. Special Education Preschool children (ages zero through four) who have severe handicapping conditions may receive special services. State funds may be used for these children at State schools and psychoeducational centers, but local systems that serve such children must use only federal or local funds. School-age students may receive special education services if they have emotional, physical, communicative or intellectual characteristics that require a modified school program to enable them to achieve to their potential.

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State Allotment Overview The State considers this component to include five categories defined by type of exceptionality. Each area necessitates unique instructional requirements that result in variations in program costs. 1. Category I: Self-contained specific learning disabled and self-contained speech-language disordered 2. Category II: Mildly mentally handicapped

3. Category III: Behavior disordered, moderately mentally handicapped, severely mentally handicapped, resource specific learning disabled, resource speech-language disordered, self-contained hearing impaired and deaf, self-contained orthopedically handicapped, and self-contained other health impaired

4. Category IV: Deaf-blind, profoundly mentally handicapped, visually impaired and blind, resource hearing impaired and deaf, resource orthopedically handicapped, and resource other health impaired

5. Category V: Inclusion The FY 2007 State QBE allotment for salaries in the Special Education Program is $22,520,014 and $473,094 for other operating expenses for a total QBE program earning of $22,993,108. The State will provide $16,618,515 of these funds, with $6,374,593 being provided from the local 5 mill share. The State QBE program earnings for the Itinerant and Supplemental Speech programs are $8,427, which includes State funds of $6,091 and $2,336 from the local 5 mill share.

Gifted Education Students who are intellectually gifted, usually the top four to five percent of all students, qualify for this program. The State recognizes that higher costs are involved in gifted programs and weights the program for funding accordingly. The FY 2007 State QBE allotment for salaries in the Gifted Education Program is $8,786,492 and $150,327 for other operating expenses for a total QBE program earning of $8,936,819. The State will provide $6,459,182 of these funds, with $2,477,637 being provided from the local 5 mill share. English Speakers of Other Languages Program This program assists students whose native language is not English, including listening, speaking, reading and writing in English to a proficiency level that will allow them to function successfully with the regular instructional program. The State allotment for the Limited Speaking Program for FY 2007 is $477,658 for salaries and $2,355 for operating costs, for a total allotment of $480,013. The State will provide $346,935 of these funds, with $133,078 being provided from the local 5 mill share. Remedial Education This program is for students who are significantly behind in their achievement relative to their grade level. It provides intense, individualized basic skills instruction, in small group settings, that is designed to bring students up to grade level as quickly as possible. Eligibility in grades nine and ten is based on a test score at or below the 25th percentile in reading or math on a standardized test. Eligibility in grades 11 through 12 is based on scoring below the criterion score on the Georgia High School Graduation Test in either reading, mathematics or writing. Students entering the 10th grade whose scores on an approved standardized test are below the 25th percentile are also eligible for the initial portion of the school year. School systems are not required to pretest or post test 10th grade students to determine eligibility for remedial education services. Students receiving similar service in other programs are not eligible; however, handicapped students whose IEPs specify that they need remedial services are eligible (outside the student’s primary area of exceptionality). The FY 2007 State QBE allotment for salaries in the Remedial Education Program is $1,014,314 and $10,639 for other operating expenses for a total QBE program earning of $1,024,953. The State will provide $740,796 of these funds, with $284,157 being provided from the local 5 mill share.

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State Allotment Overview Alternative Education The Alternative Education program is one that: is provided in a setting other than a student's regular classroom; is located on or off of a regular school campus and may include in-school suspension; provides for the students who are assigned to the alternative education program to be separated from students who are not assigned to the program; focuses on English, language arts, mathematics, science, history, and self-discipline; provides for students' education and behavioral needs; and provides supervision and counseling. Local school systems may provide an In-School Suspension program, a CrossRoads Alternative Education Program (defined as a type of alternative education program that provides for the educational needs of students who have been adjudicated, have been removed from the regular school program due to disruptive or violent behavior, or are returning from placement in a Department of Juvenile Justice facility), a School-Community Guidance Center, a Community Based Alternative Education Program, and /or any other alternative education program model that otherwise meets the requirements of this rule. The State allotment for the Alternative Education Program for FY 2007 is $1,642,290 for salaries and $19,646 for operating costs, for a total allotment of $1,661,936. The State will provide $1,201,182 of these funds, with $460,754 being provided from the local 5 mill share. Staff Development Programs The State recognizes the importance of effective staff development by targeting a portion of total professional salary costs as a financing base for continuing education activities for all instructional and leadership personnel. The State allotment for staff and professional development for FY 2007 is $736,127. The State will provide $532,044 of these funds, with $204,083 being provided from the local 5 mill share. Media Center Programs The State recognizes that quality instructional services cannot be provided to students unless adequate library materials and specially trained personnel are available as resources. State funding assists in providing for a media specialist for each base-sized school as well as providing some monies to maintain and improve each center's materials and equipment. The FY 2007 State QBE allotment for salaries in the Media Center Program is $3,331,817 and $424,164 for other operating expenses for a total QBE program earning of $3,755,981. The State will provide $2,714,675 of these funds, with $1,041,306 being provided from the local 5 mill share. Indirect Cost Direct instructional services for students cannot be rendered unless a number of support-related activities and services exist. Some examples include central administration, school administration, psychologists and social workers, special education support staff, utilities, and other facilities maintenance and operational costs. The FY 2007 State QBE allotment for salaries in indirect cost is $10,679,514 and $10,429,461 for other operating expenses for total QBE program earning of $21,108,975. The State will provide $15,256,738 of these funds, with $5,852,237 being provided from the local 5 mill share. Categorical Grants Pupil Transportation Program The Pupil Transportation program funds bus drivers and attendants, bus replacement, and transportation operational costs. The State allotment for the Pupil Transportation Program for FY 2007 is $3,505,708. Nursing Services Nursing Services are funded by the State at $20,000 per district plus an additional fixed amount per full-time equivalent student. This is a categorical grant and the funds must be used for nursing services (either for system employees or contracted services) or returned to the State treasury. The funds cannot be used for supplies or equipment. For FY 2007, the total grant amount is $567,894.

State Allotment Overview

108

Principal Supplement The State Board of Education establishes a salary schedule for school principals that includes a supplement amount for each principal. The amount of the supplement is based on the amount appropriated by the General Assembly for this purpose each year divided by the total weighted full-time equivalent student count for the State. The amount for each principal is determined by multiplying the amount per weighted FTE by the weighted FTE count for each school. The FY 2007 grant allocation for the principal supplement is $112,805 for the district. Equalization State law recognizes that there is great variation among school systems in the amount of money they can raise per student for each additional mill levied. The more additional mills levied, the more unequal becomes the educational opportunity among school systems. The State aid formula provides a method to partially deal with this problem. For each mill levied beyond the five mill local fair share up to fifteen mills, the State will provide the funds needed to make the amount raised per student equal to the amount raised per student in the 75th percentile system. The FY 2007 State allotment for the Educational Equalization Funding Grant is $0. Local Five Mill Share The State requires local school systems to be "minority partners" in funding the Quality Basic Education (QBE) program. Intended to represent a share of total per student costs that fall in the range of 15 to 20 percent, systems are required to levy five effective mills as their "share". The five mills are levied on 40 percent of the most recent equalized adjusted school property tax digest, excluding statewide homestead exemptions. The amount of local five-mill share is applied as a reduction in State funding to each of the 19 QBE programs above. The total amount of Local Five Mills is capped at 20 percent of total QBE program earnings. The local five mill share for FY 2007 is $44,715,587 for the Savannah-Chatham County Public School system. The allocation of this five mill share is reflected in the description of each program above. Mid-Term Adjustment Since the State funding formula used to project State aid is based on full-time equivalent student counts that are taken in previous school years, the Georgia Department of Education (DOE) will adjust the total State aid earned as more recent counts become available. If the more recent counts result in an increase in funds needed, the DOE will request the additional funds from the General Assembly. If the student count is less than was originally calculated, districts are currently “held harmless” for the remainder of that fiscal year. Austerity Reductions When the Georgia Legislature fails to appropriate the amount of funding required to fully fund the QBE formula earnings, austerity (undesignated) reductions are made to the State allotment amount. For FY 2007, this amount is ($3,608,139). School districts are given the flexability to apply these reductions to any of the QBE programs.

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FY 2007 Adopted Budget

General Fund

Selected Program Budgets

Savannah-Chatham County Public Schools

111

10 11 20 30 40 41 50Salary Other

SalariesBenefits Purchased

ServicesSupplies Books Equipment

Total Budget

Savannah-Chatham County Public SchoolsFY 2007 Adopted Budget

General Fund Expenditures and Other Uses SummarySpecialty Programs

31Utilities

90Other

Elementary Schools

Marshpoint Elementary 123,664 5,200 39,333 31,200 17,000 1,000 3,000 220,397

Bloomingdale Elementary 211,036 19,600 70,506 9,000 18,000 10,000 338,142

Ellis Elementary 158,059 96,675 58,142 30,000 15,500 5,000 3,360 366,736

Heard Elementary 69,222 26,900 24,696 9,800 10,000 9,467 150,085

Islands Elementary 43,858 600 13,868 28,677 7,500 500 5,000 100,003

J.G. Smith Elementary 61,801 86,835 25,712 7,100 19,050 4,300 204,798

Bartow Elementary 82,175 16,200 28,110 9,000 6,000 3,500 144,985

749,815 252,010 260,367 124,777 93,050 19,467 25,660 1,525,146Sub-Total

Middle Schools

DeRenne Middle 45,621 10,200 15,700 23,400 20,000 10,000 10,000 134,921

Mercer Middle 127,076 10,900 41,748 17,600 15,000 12,000 224,324

Shuman Middle 190,165 5,400 62,597 34,500 13,500 19,000 325,162

Coastal Middle 43,050 14,077 57,127

405,912 26,500 134,122 75,500 48,500 22,000 29,000 741,534Sub-Total

High Schools

Groves High 319,031 7,500 103,112 75,900 27,500 28,900 14,840 578,2831,500

Jenkins High 156,235 6,400 50,194 23,480 19,000 10,000 18,400 283,709

Johnson High 128,506 42,021 59,600 3,700 9,000 242,827

Savannah Arts Academy 296,715 37,700 97,085 55,000 55,700 3,700 56,000 601,900

900,487 51,600 292,412 213,980 105,900 51,600 89,240 1,706,719Sub-Total 1,500

Academic Services

Academic Affairs 52,672 34,000 18,933 71,900 13,700 500 3,000 195,9051,200

52,672 34,000 18,933 71,900 13,700 500 3,000 195,905Sub-Total 1,200

Grand Total 2,108,886 364,110 705,834 486,157 261,150 93,567 146,900 4,169,3042,700

112

TotalBudget

10 11 20 40 90

Salaries Other Salaries Benefits Supplies Other


General Fund Expenditures and Other Uses SummaryGifted Program

Elementary Schools

Bartow Elementary 307,960226,986 2,694 74,432 3,848

Bloomingdale Elementary 81,41660,107 900 19,725 684

Butler Elementary 302,441221,297 2,694 72,568 3,512

East Broad Elementary 33,34924,436 300 8,014 599

Ellis Elementary 167,973123,495 1,500 40,498 2,480

Gadsden Elementary 75,32155,501 600 18,194 1,026

Garden City Elementary 38,80528,548 300 9,358 599

Garrison Elementary 38,29228,548 300 9,358 86

Georgetown Elementary 396,831288,879 3,600 94,739 6,413

Gould Elementary 144,052105,597 1,500 34,646 2,309

Haven Elementary 30,39722,598 300 7,413 86

Heard Elementary 262,629193,709 2,400 63,527 2,993

Hesse Elementary 205,848151,779 1,500 49,747 2,195

Hodge Elementary 39,31828,548 300 9,358 1,112

Howard Elementary 585,162431,788 4,800 141,562 7,012

Islands Elementary 131,37095,769 1,200 31,408 2,793

Isle Of Hope Elementary 117,48886,454 900 28,338 1,796

J.G. Smith Elementary 167,202123,364 1,500 40,457 1,581

Largo-Tibet Elementary 230,356169,875 1,800 55,688 2,993

Low Elementary 38,70028,548 300 9,358 494

Marshpoint Elementary 600,284443,055 4,800 145,246 7,183

Pooler Elementary 237,884175,999 1,800 57,691 2,394

Pt Wentworth Elementary 38,54828,548 300 9,358 342

Pulaski Elementary 38,71928,548 300 9,358 513

Southwest Elementary 253,601186,900 2,088 61,278 3,335

Spencer Elementary 39,07928,824 294 9,448 513

Thunderbolt Elementary 68,54750,073 600 16,420 1,454

West Chatham Elementary 206,769151,923 1,794 49,816 1,976

White Bluff Elementary 197,497145,550 1,500 47,711 2,736

Windsor Forest Elementary 274,084201,959 2,100 66,203 1,947

5,349,9223,937,205 44,964 1,290,917 67,004Sub-Total

Middle Schools

Bartlett Middle 38,89028,548 300 9,358 684

Coastal Middle 627,784461,898 5,400 151,452 8,634

DeRenne Middle 386,459284,763 3,600 93,393 3,353

Hubert Middle 26,26519,420 300 6,374 171

Mercer Middle 108,14878,127 900 25,615 3,506

Myers Middle 36,44826,966 300 8,840 342

Oglethorpe Academy 93,15569,104 22,597 1,454

Shuman Middle 107,09578,621 900 25,778 1,796

Southwest Middle 501,901368,406 4,794 120,834 5,367

Tompkins Middle 26,26519,420 300 6,374 171

West Chatham Middle 226,204165,782 1,800 54,346 4,226

2,178,6141,601,055 18,594 524,961 28,250 1,454Sub-Total

113

TotalBudget

10 11 20 40 90

Salaries Other Salaries Benefits Supplies Other


General Fund Expenditures and Other Uses SummaryGifted Program

High Schools

Beach High 32,20723,254 300 7,627 1,026

Groves High 225,422166,095 1,800 54,449 3,078

Jenkins High 551,917407,135 5,100 133,525 6,157

Johnson High 90,90565,067 900 21,346 3,592

Savannah Arts Academy 1,524,1821,123,967 13,194 368,550 18,471

Savannah High 50,23535,680 300 11,690 2,565

Windsor High 282,120207,944 2,400 68,184 3,592

2,756,9882,029,142 23,994 665,371 38,481Sub-Total

Non-Departmental

Non Departmental 5,0005,000

5,0005,000Sub-Total

10,290,5247,567,402 92,552 2,481,249 133,735 1,454

114

Total Budget

10 11 20 30 40 41 90

Salaries Other Salaries

Benefits Purchased Services

Supplies Books Other


General Fund Expenditures and Other Uses SummaryRemedial Education Program(REP)

Middle Schools

Bartlett Middle 57,12743,050 14,077

Coastal Middle 57,12743,050 14,077

DeRenne Middle 57,12743,050 14,077

Hubert Middle 57,12743,050 14,077

Mercer Middle 57,12743,050 14,077

Myers Middle 57,12743,050 14,077

Oglethorpe Academy 59,16344,585 14,578

Shuman Middle 57,12743,050 14,077

Southwest Middle 57,12743,050 14,077

Tompkins Middle 57,12743,050 14,077

West Chatham Middle 57,12743,050 14,077

630,433475,085 155,348Sub-Total

High Schools

Beach High 285,656210,427 3,000 69,039 3,190

Groves High 88,80365,388 900 21,452 1,063

Jenkins High 145,440107,185 1,494 35,165 1,596

Johnson High 106,72078,730 900 25,813 1,277

Savannah High 290,140215,093 2,400 70,519 2,128

Windsor High 83,48661,221 900 20,088 1,277

1,000,245738,044 9,594 242,076 10,531Sub-Total

Non-Departmental


5,0005,000Sub-Total

1,635,6781,213,129 14,594 397,424 10,531Grand Total

115

TotalBudget

10 11 20 30 40 41 5031 90



Supplies Books EquipmentUtilities Other


General Fund Expenditures and Other Uses Summary

Special Education Program

Elementary Schools

Bartow Elementary 217,429159,681 2,354 52,394 3,000

Bloomingdale Elementary 260,432191,210 2,969 62,753 0 3,500

Butler Elementary 368,508267,232 5,472 87,804 8,000

East Broad Elementary 611,053448,935 5,400 147,218 9,500

Ellis Elementary 246,930180,305 3,404 59,221 4,000

Gadsden Elementary 241,233174,542 3,824 57,367 0 5,500

Garden City Elementary 302,696219,859 4,124 72,213 6,500

Garrison Elementary 226,672164,602 3,944 54,126 0 4,000

Georgetown Elementary 380,558277,220 5,098 91,040 7,200

Gould Elementary 707,609513,649 9,747 168,713 4,500 11,000

Haven Elementary 216,758157,168 2,969 51,621 500 4,500

Heard Elementary 317,950231,550 4,349 76,051 6,000

Hesse Elementary 511,110376,270 5,849 123,491 5,500

Hodge Elementary 186,152136,390 2,474 44,788 2,500

Howard Elementary 325,639236,445 5,922 77,772 0 5,500

Islands Elementary 418,307305,744 4,724 100,339 0 7,500

Isle Of Hope Elementary 351,466254,208 5,698 83,560 8,000

J.G. Smith Elementary 235,667172,051 2,654 56,462 0 4,500

Largo-Tibet Elementary 340,735249,208 3,749 81,778 6,000

Low Elementary 617,381448,505 9,490 147,386 0 12,000

Marshpoint Elementary 806,225588,382 11,096 193,247 3,500 10,000

Pooler Elementary 194,022139,183 4,018 45,821 5,000

Pt Wentworth Elementary 398,536292,073 4,604 95,859 0 6,000

Pulaski Elementary 359,706259,477 8,247 85,482 1,500 5,000

Southwest Elementary 336,365243,726 4,124 80,015 0 8,500

Spencer Elementary 345,662250,185 4,798 82,179 0 8,500

Thunderbolt Elementary 358,097260,534 5,264 85,599 6,700

West Chatham Elementary 304,753222,470 3,749 73,034 5,500

White Bluff Elementary 634,881460,912 10,450 151,519 2,000 10,000

Windsor Forest Elementary 334,214243,916 3,749 80,049 6,500

11,156,7468,125,632 154,313 2,668,901 12,000 195,900Sub-Total

Middle Schools

Bartlett Middle 746,897544,852 9,642 178,903 13,500

Coastal Middle 670,579488,920 8,622 160,537 12,500

DeRenne Middle 619,456452,740 7,587 148,629 10,500

Hubert Middle 513,136371,467 7,152 122,017 0 12,500 0

Mercer Middle 394,851286,488 5,278 94,085 9,000

Myers Middle 817,990597,138 9,372 195,980 500 15,000

Oglethorpe Academy 72,97152,996 600 17,375 2,000

Shuman Middle 380,522277,170 4,844 91,008 7,500 0

Southwest Middle 746,935547,129 7,798 179,508 12,500

Tompkins Middle 524,137382,916 6,972 125,749 0 8,500

West Chatham Middle 783,444569,476 9,522 186,946 17,500 0

6,270,9184,571,292 77,389 1,500,737 500 121,000 0 0Sub-Total

116

TotalBudget

10 11 20 30 40 41 5031 90



Supplies Books EquipmentUtilities Other


General Fund Expenditures and Other Uses Summary

Special Education Program

High Schools

Beach High 920,494673,871 11,396 221,227 2,000 12,000 0

Groves High 1,089,213794,215 14,200 260,798 2,000 18,000 0

Jenkins High 1,074,379784,975 12,745 257,659 2,000 17,000

Johnson High 936,245683,331 10,647 224,267 2,000 16,000

Savannah Arts Academy 145,230106,762 1,260 35,008 2,200

Savannah High 943,025692,905 10,258 227,362 1,500 11,000

Windsor High 878,794640,346 11,665 210,283 2,000 14,500

5,987,3804,376,405 72,171 1,436,604 11,500 90,700 0 0Sub-Total

Other Educational Programs

Alternative Learning Center 126,43989,170 1,498 29,271 6,500

Coastal GA Comprehensive Acade 209,491156,047 2,250 51,194

Riley Learning Center 00 0 0 0

Scott Learning Center 00 0 0

335,930245,217 3,748 80,465 6,500Sub-Total

Non-Departmental

Non Departmental 25,00015,000 10,000

25,00015,000 10,000Sub-Total

Academic Services

Exceptional Children 3,331,5892,453,577 4,949 795,246 60,500 12,500 1,000 2,0001,817

3,331,5892,453,577 4,949 795,246 60,500 12,500 1,000 2,000Sub-Total 1,817

27,107,56319,787,123 322,570 6,481,953 84,500 426,600 1,000 2,0001,817

117

TotalBudget

10 11 20 30 40 41 50 70 90



Supplies Books Equipment Indirect Cost

Other


General Fund Expenditures and Other Uses SummaryStaff Development

Elementary Schools

Bartow Elementary 5,9193,200 244 1,975 500

Bloomingdale Elementary 6,0806,080

Butler Elementary 7,9200 7,920

East Broad Elementary 7,2003,860 3,340

Ellis Elementary 5,520300 23 4,900 297

Gadsden Elementary 7,4396,911 528 0 0

Garden City Elementary 6,3203,000 230 0 3,090

Garrison Elementary 6,1601,160 89 4,911

Georgetown Elementary 6,4804,743 1,737

Gould Elementary 6,4791,800 137 1,842 2,700

Haven Elementary 4,560500 38 2,000 2,022

Heard Elementary 6,4813,400 261 1,000 1,820

Hesse Elementary 5,2501,500 114 3,636

Hodge Elementary 4,9600 4,960

Howard Elementary 6,8772,700 206 3,971 0

Islands Elementary 6,9606,465 495 0 0

Isle Of Hope Elementary 5,1203,120 2,000

J.G. Smith Elementary 4,240900 69 3,271

Largo-Tibet Elementary 6,2403,500 268 0 2,472

Low Elementary 6,0533,000 230 1,300 1,523

Marshpoint Elementary 9,4403,440 263 3,100 2,637

Pooler Elementary 4,4003,000 230 1,170 0

Pt Wentworth Elementary 4,7201,169 89 2,361 1,101

Pulaski Elementary 5,9991,200 91 3,600 1,108

Southwest Elementary 6,8013,600 276 2,150 775

Spencer Elementary 7,2804,000 306 1,602 1,372

Thunderbolt Elementary 7,7600 7,760

West Chatham Elementary 6,320900 69 2,800 2,551

White Bluff Elementary 8,0814,800 368 2,913

Windsor Forest Elementary 5,360900 69 2,800 1,591

188,41961,345 4,693 69,105 53,276Sub-Total

Middle Schools

Bartlett Middle 6,7200 0 5,800 920

Coastal Middle 7,2814,900 376 2,005

DeRenne Middle 8,0013,300 253 2,000 2,448 0

Hubert Middle 5,6003,493 267 1,540 300

Mercer Middle 6,8006,800 0

Myers Middle 7,6000 7,600

Oglethorpe Academy 3,3603,360 0

Shuman Middle 7,600350 27 4,500 2,723

Southwest Middle 6,7634,850 371 1,542 0

Tompkins Middle 5,7605,000 760

West Chatham Middle 7,7614,900 376 2,485 0

73,24621,793 1,670 31,672 18,111 0Sub-Total 0

118

TotalBudget

10 11 20 30 40 41 50 70 90




Other


General Fund Expenditures and Other Uses SummaryStaff Development

High Schools

Beach High 10,5605,000 5,560

Groves High 13,5200 0 0 13,520

Jenkins High 12,0009,000 3,000

Johnson High 10,56010,560 0

Savannah Arts Academy 6,4793,000 229 2,500 750

Savannah High 6,6321,900 145 3,000 1,587

Windsor High 9,6806,500 497 1,183 1,500

69,43111,400 871 31,243 25,917Sub-Total

Other Educational Programs

Alternative Learning Center 2,000724 55 1,221

Coastal GA Comprehensive Acade 3,600500 38 2,062 1,000

Corporate Academies 500500

Massie Heritage Center 5,2501,250 96 3,904 0 0

Oatland Island 1,3001,300

Riley Learning Center 00

Scott Learning Center 00 0 0

12,6502,474 189 7,766 2,221 0Sub-Total

Academic Services

Professional Development 353,59519,563 171,050 18,292 66,200 74,490 4,000

353,59519,563 171,050 18,292 66,200 74,490 4,000Sub-Total

Executive Management

Board Office 15,00015,000

15,00015,000Sub-Total

Support Services

Campus Police 15,00014,000 1,000

15,00014,000 1,000Sub-Total

Data & Information

Data & Information 6,0006,000

6,0006,000Sub-Total

733,34119,563 268,062 25,715 240,986 175,015 4,000 0

119

TotalBudget

10 11 20 30 40 41 50 70





General Fund Expenditures and Other Uses SummaryVocational Lab

31

Utilities

High Schools

Beach High 624,000400,532 29,800 139,430 7,250 28,988 4,500 13,500

Groves High 1,449,169864,113 144,800 323,781 17,209 84,766 3,000 11,000500

Jenkins High 865,957582,294 32,200 199,049 9,450 27,564 1,400 14,000

Johnson High 744,385491,168 31,600 169,203 10,500 31,914 3,000 7,000

Savannah Arts Academy 142,54797,670 1,200 32,029 1,650 3,500 3,000 3,498

Savannah High 467,179279,841 28,600 99,872 7,000 36,366 1,500 14,000

Windsor High 576,971373,738 29,800 130,667 6,900 25,866 2,500 7,500

4,870,2083,089,356 298,000 1,094,031 59,959 238,964 18,900 70,498Sub-Total 500

Non-Departmental


5,0005,000Sub-Total

Academic Services

Academic Affairs 159,168112,315 7,650 39,203

159,168112,315 7,650 39,203Sub-Total

5,034,3763,201,671 310,650 1,133,234 59,959 238,964 18,900 70,498500

120

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