orange county public schools...doreen concolino, senior director, office of management & budget....

Adopted Budget

Summary

Orange County Public Schools

2016—2017

ORANGE COUNTY PUBLIC SCHOOLS

2016 – 17

ADOPTED BUDGET SUMMARY

Bill Sublette, Chairman

Nancy Robbinson, Vice Chairman

Joie Cadle

Daryl Flynn

Kathleen Gordon

Pam Gould

Linda Kobert

Christine Moore

Dr. Barbara M. Jenkins, Superintendent

OCPS EEO Non-Discrimination Statement

The School Board of Orange County, Florida, does not discriminate in admission or access to,or treatment or employment in its programs and activities, on the basis of race, color, religion,age, sex, national origin, marital status, disability, genetic information, sexual orientation, genderidentity or expression, or any other reason prohibited by law. The following individuals at theRonald Blocker Educational Leadership Center, 445 W. Amelia Street, Orlando, Florida 32801,attend to compliance matters: ADA Coordinator & Equal Employment Opportunity (EEO) Officer:Carianne Reggio; Section 504 Coordinator: Latonia Green; Title IX Coordinator: Doug Patterson.(407.317.3200)

Orange County Public Schools MEMO

September 13, 2016

TO: Barbara M. Jenkins, Superintendent

FROM: Dale C. Kelly, Chief Financial Officer

SUBJECT: AGENDA ITEM: Request Adoption of Millage to Support 2016-17 Final Budget

GOAL:

☒Efficient Operations ☒Safe Learning and Working Environment

☒High Performing and Dedicated Team ☒Sustained Community Engagement

☒Intense Focus on Student Achievement.

BACKGROUND:

Section 200.065, Florida Statutes, requires each School Board to hold a public hearing to finalize the budget within 80 days, but not earlier than 65 days of Certification of Value by the Property Appraiser.

Following such hearing, the School Board must adopt the total millage required for support of the budget and adopt a final budget.

The School Board is also required by law to publicly identify the percentage by which the millage exceeds the “rolled-back rate”, computed in the manner prescribed by law. Essentially the “rolled-back rate” is the millage which when applied to the current year’s tax roll, and after adjusting for new growth, would produce the same dollars as received in the prior year. The proposed millage is more than the computed “rolled-back rate” by .94%.

The budget was advertised on July 24, 2016 and a public hearing was held on July 26, 2016 in accordance with Florida Statutes.

It is recommended that the Board adopt the resolution below which incorporates the following millage for operation of the Orange County School System during the 2016-17 fiscal year. For informational purposes the proposed millage is contrasted with the millage levied for the 2015-16 fiscal year.

2015-16 2016-17

Required Local Effort 4.970 4.563

Basic Discretionary .748 .748

Additional Voted 1.000 1.000

Capital Improvement 1.500 1.500

Total 8.218 7.811

FISCAL IMPACT STATEMENT:

Authorized millage levies for the 2016-17 fiscal year as presented.

RECOMMENDED RESOLUTION:

WHEREAS Section 200.065, Florida Statutes, requires that the School Board adopt a total millage to support the final budget, and notify the Property Appraiser of its action; and

WHEREAS the 2016-17 final budget is based upon a total millage of 7.811 mills, which is more than the rolled-back rate by .94% as computed pursuant to Section 200.065, Florida Statutes;

NOW, THEREFORE, BE IT RESOLVED by the School Board of Orange County, Florida, that the Board does hereby adopt the following total millage to support the final budget for the 2016-17 fiscal year:

Required Local Effort 4.563

Basic Discretionary .748

Additional Voted 1.000

Capital Improvement 1.500

Total 7.811

BE IT FURTHER RESOLVED that the Superintendent immediately inform the Orange County Property Appraiser of the action of the School Board in the manner prescribed by law.

SUBMITTED AND PREPARED BY:

Dale C. Kelly, Chief Financial Officer Doreen Concolino, Senior Director, Office of Management & Budget

Description FY17 FY16 FY15 FY14 FY13

Tax Roll 121,956,624,029 112,367,727,731 96,456,454,963 89,427,537,778 86,371,425,332

Growth $2,440,070,428 $3,108,899,300 $1,509,977,660 $1,098,561,600 $657,613,669

4 Current Year Gross Taxable Value $121,956,624,029 $112,367,727,731 $96,456,454,963 $89,427,537,778 $86,371,425,332

5 Current Year New Taxable Value 2,440,070,428 3,108,899,300 1,509,977,660 1,098,561,600 657,613,669

6 Current Year Adjustable Taxable Value (4) - (5) 119,516,553,601 109,258,828,431 94,946,477,303 88,328,976,178 85,713,811,663

7 Prior Year Gross Taxable Value (From Prior Year DR-403) 112,544,421,640 96,167,008,838 89,069,565,896 85,969,611,516 86,037,817,748

PRIOR YEAR MILLAGE LEVY

9 Required Local Effort 4.970 5.226 5.114 5.230 5.297

Discretionary 0.748 0.748 0.748 0.748 0.748

Additional Discretionary 0.000 0.000 0.000 0.000 0.000

Critical Needs 0.000 0.000 0.000 0.000 0.000

Additional Voted 1.000 1.000 1.000 1.000 1.000

Capital Outlay 1.500 1.500 1.500 1.500 1.500

8.218 8.474 8.362 8.478 8.545

10 3.248 3.248 3.248 3.248 3.248

PRIOR YEAR AD VALOREM PROCEEDS (4)X(5)

11 Required Local Effort $559,345,776 $502,568,788 $455,501,760 $449,621,068 $455,742,321

Discretionary 84,183,227 71,932,923 66,624,035 64,305,269 64,356,288

Additional Discretionary 0 0 0 0 0

Critical Needs 0 0 0 0 0

Additional Voted 112,544,422 96,167,009 89,069,566 85,969,612 86,037,818

Capital Outlay 168,816,632 144,250,513 133,604,349 128,954,417 129,056,727

13 924,890,057 814,919,233 744,799,710 728,850,366 735,193,153

12 $365,544,281 $312,350,445 $289,297,950 $279,229,298 $279,450,832

CURRENT YEAR ROLLED-BACK RATE (6)/(3)


Discretionary 0.7044 0.6584 0.7017 0.7280 0.7508


Critical Needs 0.0000 0.0000 0.0000 0.0000 0.0000


Capital Outlay 1.4125 1.3203 1.4072 1.4599 1.5057

7.7386 7.4586 7.8444 8.2515 8.5773

15 3.0585 2.8588 3.0470 3.1612 3.2603

Calculation of the Roll-Back Rate

Description FY17 FY16 FY15 FY14 FY13

CURRENT YEAR PROPOSED MILLAGE


Discretionary 0.748 0.748 0.748 0.748 0.748


Critical Needs 0.000 0.000 0.000 0.000 0.000


Capital Outlay 1.500 1.500 1.500 1.500 1.500

7.811 8.218 8.474 8.362 8.478

17 3.248 3.248 3.248 3.248 3.248

CURRENT YEAR PROPOSED RATE CHANGE AS A % OF ROLLED-BACK RATE (8)-(7)/(7)

21 Required Local Effort -2.50% 8.05% 8.93% 0.47% -1.64%

Discretionary 6.20% 13.61% 6.60% 2.74% -0.38%

Additional Discretionary 0.00% 0.00% 0.00% 0.00% 0.00%

Critical Needs 0.00% 0.00% 0.00% 0.00% 0.00%

Additional Voted 6.20% 13.61% 6.60% 2.74% -0.38%

Capital Outlay 6.20% 13.61% 6.60% 2.74% -0.38%

22 0.94% 10.18% 8.03% 1.34% -1.16%

1. The calculation of the rolled-back rate does not include Debt Service Millage

CURRENT YEAR PROPOSED AD VALOREM PROCEEDS (3)X(8)

18 Required Local Effort $556,488,075 $558,467,607 $504,081,434 $457,332,428 $451,722,554

Discretionary 91,223,555 84,051,060 72,149,428 66,891,798 64,605,826

Additional Discretionary 0 0 0 0 0

Critical Needs 0 0 0 0 0

Additional Voted 121,956,624 112,367,728 96,456,455 89,427,538 86,371,425

Capital Outlay 182,934,936 168,551,592 144,684,682 134,141,307 129,557,138

20 Total $952,603,190 $923,437,986 $817,371,999 $747,793,071 $732,256,944

19 $396,115,115 $364,970,380 $313,290,566 $290,460,643 $280,534,389

Orange County Public Schools MEMO

September 13, 2016 TO: Barbara M. Jenkins, Superintendent FROM: Dale C. Kelly, Chief Financial Officer SUBJECT: AGENDA ITEM: Adoption of the 2016-17 Final Budget GOAL:

☒Efficient Operations ☒Safe Learning and Working Environment

☒High Performing and Dedicated Team ☒Sustained Community Engagement

☒Intense Focus on Student Achievement BACKGROUND: Each School Board is required, after conducting a public hearing and after adopting a total millage rate, to adopt a Final Budget. This action must take place no earlier than 65 days and no later than 80 days following certification of taxable value by the Property Appraiser or July 1, whichever occurs later. FISCAL IMPACT STATEMENT: Authorizes expenditures for the 2016-17 fiscal year as presented. The Final Budget is posted on the website of Orange County Public Schools. RECOMMENDED RESOLUTION: This resolution is to be read as follows:

1. Approve the 2016-17 Budget for the General Fund $2,027,853,542

2. Approve the 2016-17 Budget for the Special Revenue Fund $135,139,583

3. Approve the 2016-17 Budget for the Debt Service Fund $216,208,308

4. Approve the 2016-17 Budget for the Capital Projects Fund 1,683,423,798

5. Approve the 2016-17 Budget for the Internal Service Fund $315,878,481

SUBMITTED AND PREPARED BY: Dale C. Kelly, Chief Financial Officer Doreen Concolino, Senior Director, Office of Management & Budget

OPERATING: CAPITAL OUTLAY:

Required Local Effort 4.563 Local Capital Improvement 1.500

Discretionary 0.748 DEBT SERVICE 0.000

Additional Voted Millage not to Exceed 4 Years 1.000

TOTAL MILLAGE 7.811

ESTIMATED REVENUES

Federal Sources 6,658,629 91,878,031 1,789,713 0 0 100,326,373

State Sources 825,671,339 1,193,127 3,448,860 11,545,078 0 841,858,404

Local Sources 753,385,488 12,728,573 0 451,049,165 213,054,674 1,430,217,900

TOTAL SOURCES $1,585,715,456 $105,799,731 $5,238,573 $462,594,243 $213,054,674 $2,372,402,677

Transfers In 20,820,721 0 83,936,657 0 0 104,757,378

Nonrevenue Sources 0 0 0 0 0 0

Fund Balances/Reserves - July 1, 2016 407,387,068 26,039,917 135,229,327 453,598,357 98,488,102 1,120,742,772

$2,013,923,245 $131,839,648 $224,404,557 $916,192,600 $311,542,776 $3,597,902,827

EXPENDITURES

Instruction 1,071,663,508 1,071,663,508

Pupil Personnel Services 53,892,407 53,892,407

Instructional Media Services 18,979,281 18,979,281

Instruction and Curriculum Development Services 37,980,691 37,980,691

Instructional Staff Training 12,295,735 12,295,735

Instructional Related Technology 15,194,076 15,194,076

Board of Education 4,455,697 4,455,697

General Administration 7,295,748 7,295,748

School Administration 109,011,203 109,011,203

Facilities Acquisition Construction 8,166,630 486,679,996 494,846,626

Fiscal Services 7,476,421 7,476,421

Food Services 0 104,105,889 104,105,889

Central Services 17,885,358 215,302,369 233,187,728

Pupil Transportation Services 62,653,711 62,653,711

Operation of Plant 128,221,514 128,221,514

Maintenance of Plant 28,466,887 28,466,887

Administrative Technology Services 53,620,401 53,620,401

Community Service 0 0

Debt Service 0 93,792,262 93,792,262

TOTAL EXPENDITURES $1,637,259,268 $104,105,889 $93,792,262 $486,679,996 $215,302,369 $2,537,139,785

Transfers Out 0 104,757,378 0 104,757,378

Fund Balances/Reserves - June 30, 2017 376,663,976 27,733,759 130,612,295 324,755,226 96,240,407 956,005,664

$2,013,923,245 $131,839,648 $224,404,557 $916,192,600 $311,542,776 $3,597,902,827

TOTAL ALL FUNDS

TOTAL REVENUES, TRANSFERS & BALANCES

TOTAL APPROPRIATED EXPENDITURES,

TRANSFERS, RESERVES & BALANCES

The tentative, adopted, and/or final budgets are on file in the office of the above mentioned taxing authority as a public record.

BUDGET SUMMARY

THE PROPOSED OPERATING BUDGET EXPENDITURES OF THE SCHOOL BOARD OF ORANGE COUNTY

ARE 7.1% MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES

FISCAL YEAR 2016-2017

PROPOSED MILLAGE LEVIES:

GENERAL FUND SPECIAL REVENUE DEBT SERVICE CAPITAL PROJECTS INTERNAL SERVICE

NOTICE OF PROPOSED TAX INCREASE

The Orange County School Board will soon consider a measure to increase its property tax levy. Last year’s property tax levy A. Initially proposed tax levy ............................................................ $ 923,437,986 B. Less tax reductions due to Value Adjustment Board

and other assessment changes ................................................ $ (1,452,071) C. Actual property tax levy .............................................................. $ 924,890,057 This year’s proposed tax levy ...................................................... $ 952,603,190 A portion of the tax levy is required under state law in order for the school board to receive $565,291,154 in state education grants. The required portion has decreased by 2.50 percent, and represents approximately six tenths of the total proposed taxes. The remainder of the taxes is proposed solely at the discretion of the school board. All concerned citizens are invited to a public hearing on the tax increase to be held on July 26, 2016 at 5:30 PM at the Ronald Blocker Educational Leadership Center, 445 West Amelia Street, Orlando, Florida. A DECISION on the proposed tax increase and the budget will be made at this hearing.

NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY

The School Board of Orange County will soon consider a measure to continue to impose a 1.5 mill property tax for the capital outlay projects listed herein. This tax is in addition to the School Board’s proposed tax of 6.311 mills for operating expenses and is proposed solely at the discretion of the School Board.

THE PROPOSED COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.

The capital outlay tax will generate approximately $175,617,539 to be used for the following projects: CONSTRUCTION AND REMODELING

District-wide: heating, ventilation and air conditioning, electrical upgrades, painting, window replacement, roof replacements, carpentry upgrades, parking and site improvements, flooring replacements, security upgrades, structural modification, plumbing upgrades, fire alarm and intercom expansions and/or improvements, portable replacements, playground replacement equipment, technology retrofits, network technology, portable moves and hookups, ancillary spaces, safety correction, site acquisitions and project management

MAINTENANCE, RENOVATION AND REPAIR Transfer to the General Fund for maintenance and equipment Modular renovation and shelter retrofits MOTOR VEHICLE PURCHASES Purchase of 110 school buses NEW AND REPLACEMENT EQUIPMENT, COMPUTERS, ENTERPRISE RESOURCE SOFTWARE, AND S. 1011.71(2), F.S., ELIGIBLE EXPENDITURES IN SUPPORT OF DIGITAL CLASSROOMS PLANS PURSUANT TO S. 1011.62(12), F.S. District-wide furniture, equipment and technology PAYMENTS FOR EDUCATIONAL FACILITIES AND SITES DUE UNDER A LEASE- PURCHASE AGREEMENT Annual master lease payments for various facilities and renovations Annual lease payments for purchase of buses, vehicles, equipment and portable buildings PAYMENTS FOR RENTING AND LEASING EDUCATIONAL FACILITIES AND SITES District-wide educational facilities PAYMENTS OF COSTS OF COMPLIANCE WITH ENVIRONMENTAL STATUTES, RULES AND REGULATIONS

Removal of hazardous waste PAYMENTS OF COSTS OF LEASING RELOCATABLE EDUCATIONAL FACILITIES District-wide educational facilities All concerned citizens are invited to a public hearing to be held on

July 26, 2016 at 5:30 P.M.

at the

Ronald Blocker Educational Leadership Center, 445 West Amelia Street, Orlando, Florida.

A DECISION on the proposed CAPITAL OUTLAY TAXES will be made at this hearing.

Overview

The Orange County Public School ("OCPS") budget is split into five major separate and distinct types: the operating budget, the capital budget, debt service, special revenue funds and internal service funds. When reviewing the figures in this budget summary, it is important to note that the budgets are kept separately because they each have separate and distinct purposes. Also, there are some restrictions on the movement of funds between types.

The operating budget consists primarily of the funds required to run the day-to-day operations of the school district. This includes teacher salaries, ordinary maintenance of facilities, transportation, and administration.

The capital budget is used for the construction of new buildings and renovation of existing buildings (but not ordinary building maintenance).

The debt service budget is used for the payment of principal and interest on borrowed funds.

The special revenue funds account for the federal categorical grants, federal stimulus funds as well as the operations of the school food service program.

The internal service funds account for the costs associated with Employee Benefit Trust Fund (Health Insurance), the Property Casualty Loss Fund and the Printing Services Fund. These are internal service funds because the revenues are derived from the operating and special revenue budgets or employee or retiree contributions.

The operating budget summary for 2016-17 is broken out into two major sections: 1) Sources of Revenue (where OCPS' money comes from); and 2) Appropriations or Allocation of Dollars (how the money is spent). In addition, the appropriation section is provided in several different formats to provide the reader an overall picture of where the school system's money is spent. For example, the budget is broken out by function (the purposes for which the money is used), by state mandated allocations for specific programs, and by type of school (elementary, middle, high school, etc.). To make the figures more meaningful to the reader, per-student figures are provided in addition to total dollar figures.

School Year K-12 Enrollment Annual Increase % Annual Increase

2007-08 171,412 (996) -0.58%

2008-09 170,036 (1,377) -0.80%

2009-10 171,758 1,722 1.01%

2010-11 174,389 2,631 1.53%

2011-12 178,972 4,583 2.63%

2012-13 182,390 3,418 1.91%

2013-14 185,510 3,120 1.71%

2014-15 190,341 4,831 2.60%

2015-16 194,991 4,650 2.44%

2016-17 199,986 9,645 5.07%

Table 1

OCPS

Full Time Equivalent Pupil Enrollment

FY08 - FY17

155,000

160,000

165,000

170,000

175,000

180,000

185,000

190,000

195,000

200,000

205,000

2007‐08 2008‐09 2009‐10 2010‐11 2011‐12 2012‐13 2013‐14 2014‐15 2015‐16 2016‐17

FULL TIME PUPIL ENROLLMENT

FY13-14 FY14-15 FY15-16 FY15-16 FY16-17

Description Actual Actual Adopted Projected Adopted

Results Results Budget Results Budget

RevenuesFederal 6,085,677 6,808,312 5,764,826 9,124,962 8,273,629

State 770,530,351 776,038,104 788,592,148 783,517,938 825,680,249

Local 617,387,286 673,265,982 739,914,708 761,518,049 754,261,488

Total Revenue 1,394,003,314 1,456,112,398 1,534,271,682 1,554,160,949 1,588,215,365

Other Sources Of FundsTransfers In 4,135,107 7,204,905 19,508,085 4,731,503 20,977,520

Non-Revenue Receipts 1,111,425 1,055,518 - 1,118,940 -

Total Other Sources Of Funds 5,246,532 8,260,423 19,508,085 5,850,443 20,977,520

Beginning Fund BalanceNonspendable 3,293,508 3,351,893 3,318,550 3,318,550 3,107,784

Restricted 27,647,503 8,671,626 34,707,063 34,707,063 31,459,531

Assigned 320,827,203 300,430,697 249,568,939 249,568,939 257,565,822

Reserve for FTE Repayment - - - - -

Adjustment to Actual - - - - -

Unassigned 61,799,653 96,212,174 80,311,859 80,311,859 126,527,520

Total Beginning Fund Balance 413,567,867 408,666,390 367,906,411 367,906,411 418,660,657

T O T A L 1,812,817,714 1,873,039,211 1,921,686,177 1,927,917,802 2,027,853,542

AppropriationsSchools, Centers and System-wide

Elementary Schools 500,646,566 536,657,688 537,239,565 526,977,778 542,112,423

Middle Schools 202,112,253 211,744,316 212,625,537 208,941,233 214,605,145

High Schools 251,275,398 262,994,884 271,968,897 260,452,885 273,698,873

Special Centers 39,454,905 39,894,308 61,007,396 40,225,493 64,651,610

Charter Schools 69,583,725 82,363,228 90,193,179 93,103,770 105,609,977

Career and Technical Education 30,682,699 37,821,780 31,437,513 32,135,991 31,816,378

Systemwide Instructional Services 57,879,110 63,577,147 83,793,805 72,870,929 76,587,496

Categorical Appropriations 28,484,777 30,897,786 26,607,791 37,029,872 50,115,091

Sub-Total 1,180,119,433 1,265,951,139 1,314,873,682 1,271,737,950 1,359,196,993

Central & Regional Units, District-wide & Capital Projects

Central & Regional Units 163,013,135 167,254,455 211,664,578 201,106,914 219,462,909

District-wide Costs 20,049,278 12,835,300 17,964,472 14,428,975 18,582,515

Salary Lapse Factor - - (11,807,474) (12,476,245) (12,389,885)

Non-Recurring Appropriations 27,362,471 44,697,699 41,162,954 13,348,165 49,903,962

General Fund Capital Projects 13,607,007 14,394,208 21,084,509 21,111,386 21,977,520

Sub-Total 224,031,891 239,181,662 280,069,039 237,519,195 297,537,021

Total Expenditures/Appropriations 1,404,151,324 1,505,132,801 1,594,942,720 1,509,257,145 1,656,734,014

Other Uses Of FundsTransfers Out - - - - -

Total Other Uses Of Funds - - - - -

Ending Fund BalanceNonspendable 3,351,893 3,318,550 3,318,550 3,107,784 3,107,784

Restricted 8,671,626 34,707,063 33,850,448 31,459,531 28,672,309

Assigned 300,430,697 249,568,939 243,546,309 257,565,822 243,546,309

Assigned-Next Year Budget - - -

Unassigned/Contingency 41,820,099 43,683,372 46,028,150 46,624,828 47,646,461

Unassigned 54,392,074 36,628,487 (0) 79,902,692 48,146,666

Total Ending Fund Balance 408,666,390 367,906,411 326,743,457 418,660,657 371,119,529

T O T A L 1,812,817,714 1,873,039,211 1,921,686,177 1,927,917,802 2,027,853,542

Operating Budget SummaryAdopted Operating Budget

FY16-17

OCPS

Total Operating Revenue Sources

2016-17 Fiscal Year This table shows the sources of OCPS’ operating revenues. State and local taxes provide the bulk of the District’s revenue. “Fund Balance” refers to funds that were not spent in the prior year, some of which are required to be spent toward the specific category for which they were originally intended. These balances also include residual balances used to fund non-recurring appropriations. “Unassigned Fund Balance” includes funds that were not spent in the prior year, and are limited by Board direction to fund a 3% financial contingency reserve. The per student revenue was calculated based on the full-time equivalent enrollments of 193,760, 198,591, 203,241 and 208,236 students respectively which includes Full Time Equivalent Workforce students. For a breakdown of state and local revenue sources, see Tables 4 and 6.

Table 2

Revenue Source FY13-14 FY14-15 FY15-16 FY16-17

Federal 6,085,677$ 6,808,312$ 9,124,962$ 8,273,629$

State 770,530,351$ 779,617,108$ 785,941,514$ 828,680,249$

Local 622,633,818$ 677,947,401$ 764,944,916$ 772,239,008$

Total Revenue 1,399,249,846$ 1,464,372,821$ 1,560,011,392$ 1,609,192,885$

Fund Balance 351,768,214$ 312,454,216$ 287,594,552$ 292,133,137$

Unassigned F.B. 61,799,653$ 96,212,174$ 80,311,859$ 126,527,520$

Total Available 1,812,817,714$ 1,873,039,211$ 1,927,917,802$ 2,027,853,542$

106259Stamp


Federal 31.41$ 34.28$ 44.90$ 39.73$

State 3,976.72$ 3,925.74$ 3,867.05$ 3,979.52$

Local 3,213.42$ 3,413.79$ 3,763.74$ 3,708.47$

Total Revenue 7,221.55$ 7,373.81$ 7,675.68$ 7,727.72$

Fund Balance 1,815.48$ 1,573.36$ 1,415.04$ 1,402.89$

Unassigned F.B. 318.95$ 484.47$ 395.16$ 607.61$

Total Available 9,355.98$ 9,431.64$ 9,485.88$ 9,738.23$

Operating Revenues Per Student

Table 3

$0.00

$500.00

$1,000.00

$1,500.00

$2,000.00

$2,500.00

$3,000.00

$3,500.00

$4,000.00

$4,500.00

Operating Revenues Per StudentFY 16‐17

OCPS

Operating Revenue Sources - State Revenue

2016-17 Fiscal Year This table depicts the breakdown of state revenue categories for OCPS’ operating budget. State revenues account for over one half of OCPS’ operating revenues. Funding of these categories is derived primarily from Florida’s sales tax, estate tax, (taxes on estates upon death), and the state lottery. The Florida Education Finance Program (FEFP) is the key funding formula for the allocation of state dollars which is based on the number of students in a district. The FEFP also specifies how much each district must contribute in local revenue dollars. FEFP funding represents 54.40% of state revenue to the district. “Categoricals” are state-mandated programs for which money is provided only for the specific programs identified by the state (for example, Class Size Reduction and Instructional Materials). Details of state categoricals are provided in Table 8. The categorical funds are 37.79% of the state revenue to the district. PECO refers to the Public Education Capital Outlay fund. For the operating budget described here, the PECO money is allotted for maintenance of schools.

Table 4


FEFP 375,739,330$ 403,723,865$ 400,516,412$ 450,800,560$

WFDFP 33,958,380$ 33,791,013$ 33,303,528$ 32,578,885$

Categorical Funding 317,518,980$ 292,783,091$ 299,761,857$ 313,199,653$

Lottery 1,891,286$ 707,831$ -$ -$

Transportation 27,718,441$ 27,472,352$ 28,077,229$ 28,487,034$

Miscellaneous 13,703,934$ 17,559,953$ 21,858,912$ 614,117$

PECO Maintenance -$ 3,579,004$ 2,423,576$ 3,000,000$

Total State Revenue 770,530,351$ 779,617,108$ 785,941,514$ 828,680,249$

106259Stamp


FEFP 1,939.20$ 2,032.94$ 1,970.65$ 2,164.85$

WFDFP 175.26$ 170.15$ 163.86$ 156.45$

Categorical Funding 1,638.72$ 1,474.30$ 1,474.91$ 1,504.06$

Lottery 9.76$ 3.56$ -$ -$

Transportation 143.06$ 138.34$ 138.15$ 136.80$

Miscellaneous 70.73$ 88.42$ 107.55$ 2.95$

PECO Maintenance -$ 18.02$ 11.92$ 14.41$

Total State Revenue 3,976.72$ 3,925.74$ 3,867.05$ 3,979.52$

State Revenue Sources Per Student

Table 5

$0.00

$200.00

$400.00

$600.00

$800.00

$1,000.00

$1,200.00

$1,400.00

$1,600.00

$1,800.00

$2,000.00

$2,200.00

$2,400.00

State Revenue Sources Per StudentFY 16‐17

OCPS

Operating Revenue Sources – Local Revenue

2016-17 Fiscal Year This table depicts the breakdown of local revenue sources, the most significant of which is property taxes. Property taxes account for 98.01% of local revenue sources. “Miscellaneous” revenues include fees paid by individuals who attend adult education courses and the fees paid by those renting school board owned facilities.

Table 6


Property Taxes 594,874,344$ 651,873,363$ 729,593,096$ 756,859,044$

Interest 4,477,791$ 2,434,138$ 6,198,198$ 2,812,500$

Federal Indirect Cost 5,491,039$ 5,986,566$ 7,131,342$ 4,665,500$

Miscellaneous 17,790,644$ 17,653,334$ 22,022,280$ 7,901,964$

Total Local Revenue 622,633,818$ 677,947,401$ 764,944,916$ 772,239,008$

106259Stamp


Property Taxes 3,070.16$ 3,282.49$ 3,589.80$ 3,634.61$

Interest 23.11$ 12.26$ 30.50$ 13.51$

Federal Indirect Cost 28.34$ 30.15$ 35.09$ 22.40$

Miscellaneous 91.82$ 88.89$ 108.36$ 37.95$

Total Local Revenue So 3,213.42$ 3,413.79$ 3,763.74$ 3,708.47$

Local Revenue Sources Per Student

Table 7

$0.00

$300.00

$600.00

$900.00

$1,200.00

$1,500.00

$1,800.00

$2,100.00

$2,400.00

$2,700.00

$3,000.00

$3,300.00

$3,600.00

$3,900.00

Local Revenue Sources Per StudentFY 16‐17

OCPS

State Funding – Categorical Allocations

2016-17 Fiscal Year

Of the $828,671,249 state revenue dollars, $313,199,653 (37.79%) is provided for specific programs. This is referred to as “categorical funding” since the money must be used for the specific category of program for which it is designated. The following shows how state dollars are required to be spent.

State Categorical Description FY13-14 FY14-15 FY15-16 FY16-17

Instructional Materials 14,124,475$ 14,751,391$ 15,375,661$ 15,815,192$

Library Materials 829,091$ 846,547$ 881,861$ 905,943$

Science Lab Materials 226,618$ 231,390$ 241,042$ 247,624$

Safe Schools 4,542,522$ 4,824,503$ 4,899,413$ 4,917,768$

Supplemental Academic Instruction 39,557,734$ 40,278,408$ 41,538,456$ 47,811,690$

Supplemental Reading Instruction 8,611,977$ 8,722,482$ 8,826,439$ 8,955,523$

Class Size Reduction 212,504,583$ 217,674,105$ 221,056,441$ 227,196,094$

Special Teacher Compensation 33,602,874$ -$ -$ -$

DJJ Supplemental Funding 276,525$ 404,166$ 456,987$ 440,841$

Virtual Education 101,780$ 99,143$ 33,870$ 11,088$

Digital Classrooms/Distance Learn -$ 1,776,081$ 3,219,687$ 3,634,569$

Teachers Classroom Supply Asst. 3,140,801$ 3,174,875$ 3,232,000$ 3,263,321$

Total State Categoricals 317,518,980$ 292,783,091$ 299,761,857$ 313,199,653$

State Categorical Description FY13-14 FY14-15 FY15-16 FY16-17

Instructional Materials 72.90$ 74.28$ 75.65$ 75.95$

Library Materials 4.28$ 4.26$ 4.34$ 4.35$

Science Lab Materials 1.17$ 1.17$ 1.19$ 1.19$

Safe Schools 23.44$ 24.29$ 24.11$ 23.62$

Supplemental Academic Instruction 204.16$ 202.82$ 204.38$ 229.60$

Supplemental Reading Instruction 44.45$ 43.92$ 43.43$ 43.01$

Class Size Reduction 1,096.74$ 1,096.09$ 1,087.66$ 1,091.05$

Special Teacher Compensation 173.42$ -$ -$ -$

DJJ Supplemental Funding 1.43$ 2.04$ 2.25$ 2.12$

Virtual Education 0.53$ 0.50$ 0.17$ 0.05$

Digital Classrooms/Distance Learn -$ 8.94$ 15.84$ 17.45$

Teachers Classroom Supply Asst. 16.21$ 15.99$ 15.90$ 15.67$

Total State Categoricals 1,638.72$ 1,474.30$ 1,474.91$ 1,504.06$

Table 9

State Categorical Allocations

State Categorical Allocations Per Student

Table 8

OCPS

Operating Allocations One way to examine the OCPS budget is by general operating category. There are nine basic operating categories:

* Schools & Centers * Non-Recurring Appropriations * Other Instructional Services * General Fund Capital Projects * Categorical Programs * Re-budgets and Encumbrances * Central & Regional Units * Contingency * District-wide Costs

Schools and Centers are the allocations sent directly to the individual schools or centers. (See Table 12 for a further break-down of allocations).

Other Instructional Services are allocations for schools managed by District instructional departments or the Regional Learning Communities. (See Table 15).

Categorical Programs are allocations for schools which require special accounting by the State. (See Table 8).

Central & Regional Units allocations are for centralized departments such as the Office of the Superintendent, School Board, Operations Services, Facilities Services, Fiscal Services and Exceptional Student Education. (See Table 16 for a further break-down of allocations).

District-wide allocations relate to funds used at the district level. These include property and liability insurance, worker’s compensation insurance, accumulated sick leave payout upon retirement, annual leave payout, bank service charges and fees. (See Table 18).

Non-Recurring Appropriations are discretionary funds from prior years’ operations which may only be used for non-recurring purposes. (See Table 20).

General Fund Capital Projects primarily include the costs of portable classrooms and construction project management. (See Table 19).

Fund Balances are funds remaining from the prior year, some of which may be used only for the specified purpose for which they were originally designated. In addition, some of these funds are already contractually obligated with vendors for purchases as well as some of these funds equal the value of inventories on hand that will not be exhausted.

Contingency allocations provide for unforeseen events which cause a financial emergency in the amount of 3%.

Description FY13-14 FY14-15 FY15-16 FY16-17

Schools & Centers 1,093,755,546$ 1,171,476,205$ 1,161,837,150$ 1,232,494,406$

Other Instructional Services 57,879,110$ 63,577,147$ 72,870,929$ 76,587,496$

Categorical Programs 28,484,777$ 30,897,786$ 37,029,872$ 50,115,091$

Central & Regional Units 163,013,135$ 167,254,455$ 201,106,914$ 219,462,909$

District-wide Costs 20,049,278$ 12,835,300$ 14,428,975$ 18,582,515$

Salary Lapse Factor -$ -$ (12,476,245)$ (12,389,885)$

Non-Recurring Appropriations 27,362,471$ 44,697,699$ 13,348,165$ 49,903,962$

General Fund Capital Projects 13,607,007$ 14,394,208$ 21,111,386$ 21,977,520$

Transfers -$ -$ -$ -$

Total 1,404,151,324$ 1,505,132,801$ 1,509,257,145$ 1,656,734,014$

Description FY13-14 FY14-15 FY15-16 FY16-17

Schools & Centers 5,644.89$ 5,898.94$ 5,716.56$ 5,918.73$

Other Instructional Services 298.71$ 320.14$ 358.54$ 367.79$

Categorical Programs 147.01$ 155.59$ 182.20$ 240.66$

Central & Regional Units 841.31$ 842.21$ 989.50$ 1,053.91$

District-wide Costs 103.47$ 64.63$ 70.99$ 89.24$

Salary Lapse Factor -$ -$ (61.39)$ (59.50)$

Non-Recurring Appropriations 141.22$ 225.07$ 65.68$ 239.65$

General Fund Capital Projects 70.23$ 72.48$ 103.87$ 105.54$

Transfers -$ -$ -$ -$

Total 7,246.85$ 7,579.06$ 7,425.96$ 7,956.03$

Operating Allocations

Operating Allocations Per Student

Table 10

Table 11

OCPS

Operating Appropriations by Schools & Centers

2016-17 Fiscal Year

While other charts break down appropriation of money by function or operating allocation, the following charts show how the money is allocated among the various types of schools (i.e. elementary, middle, etc.) “Special Centers” are schools that serve students with special needs, for example, students with profound handicaps and those who have disciplinary problems. Special Centers include Cherokee, Magnolia, and Gateway Centers, among others. Career & Technical Centers provide technical training to adults primarily. These centers include Orlando Tech, Winter Park Tech, Mid-Florida Tech, Westside Tech and Avalon Center for Technical Excellence. Schools and centers appropriations account for approximately 74.39% of the operating budget.

Schools FY13-14 FY14-15 FY15-16 FY16-17

Elementary 500,646,566$ 536,657,688$ 526,977,778$ 542,112,423$

Middle 202,112,253$ 211,744,316$ 208,941,233$ 214,605,145$

High 251,275,398$ 262,994,884$ 260,452,885$ 273,698,873$

Special Centers 39,454,905$ 39,894,308$ 40,225,493$ 64,651,610$

Charter Schools 69,583,725$ 82,363,228$ 93,103,770$ 105,609,977$

Career & Technical Centers 30,682,699$ 37,821,780$ 32,135,991$ 31,816,378$

Total 1,093,755,546$ 1,171,476,205$ 1,161,837,150$ 1,232,494,406$

Schools & Centers Appropriations

Table 12

Elementary43.98%

Middle 17.41%

High22.21%

Special Centers5.25%

Charter Schools8.57%

Career & Technical Centers2.58%

Appropriations by School TypeFY 16-17


Elementary 6,037.98$ 6,346.02$ 6,145.68$ 6,117.49$

Middle 5,273.87$ 5,445.55$ 5,302.17$ 5,331.63$

High 5,060.46$ 5,209.13$ 4,943.27$ 5,207.44$

Special Centers 7,902.27$ 7,937.97$ 8,481.35$ 14,983.84$

Charter Schools 7,230.82$ 7,238.82$ 7,505.22$ 7,414.21$

Career & Technical Centers 3,719.12$ 4,584.46$ 3,895.27$ 3,856.53$

Total 5,644.89$ 5,898.94$ 5,716.56$ 5,918.73$

Schools & Centers Appropriations Per Student

Table 13

$1,000.00

$3,000.00

$5,000.00

$7,000.00

$9,000.00

$11,000.00

$13,000.00

$15,000.00

Elementary Middle High SpecialCenters

CharterSchools

Career &TechnicalCenters

Dollars Per StudentFY 16-17


Elementary 82,916.24 84,566.03 85,747.64 88,616.87

Middle 38,323.30 38,883.91 39,406.73 40,251.32

High 49,654.68 50,487.32 52,688.33 52,559.17

Special Centers 4,992.86 5,025.76 4,742.82 4,314.76

Charter Schools 9,623.22 11,377.99 12,405.20 14,244.26

Career & Technical Centers 8,250.00 8,250.00 8,250.00 8,250.00

Total 193,760.31 198,591.00 203,240.71 208,236.38

Table 14

Schools & Centers FTE

0 20,000 40,000 60,000 80,000 100,000

Elementary

Middle

High

Special Centers

Charter Schools

Career & Technical Centers

FTE by School TypeFY 16-17

OCPS

Other Instructional Services Appropriations

2016-17 Fiscal Year Table 15 depicts the “Other Instructional Services Appropriations” referred to previously in Table 10. Other Instructional Services are for the appropriations that are managed centrally but the services are for students. Other Instructional Services appropriations account for approximately 4.62% of the operating budget.

Category Description FY13-14 FY14-15 FY15-16 FY16-17

Academic Competitions -$ 28,502$ 66,494$ 100,000$

Acceleration Initiative 93,293$ 138,343$ 143,808$ 238,426$

After School Tutorial Program 246,928$ 285,568$ 255,453$ 280,000$

AP/IB Bonus 541,250$ 608,650$ -$ -$

AP Tutoring 190,273$ 236,248$ 203,046$ 271,293$

Dual Enrollment Articulation/Tuition 1,096,895$ 1,231,915$ 1,484,527$ 2,038,605$

Code Of Conduct Printing 59,178$ 47,997$ 26,083$ 68,000$

College Fair -$ -$ 25,671$ 32,724$

Commissioner's Academic Challenge 1,400$ 3,073$ 5,738$ 5,240$

Curriculum Development 76,668$ 89,776$ 84,627$ 90,000$

SRO Training 19,641$ 5,883$ 6,281$ 50,000$

District-wide Athletics 30,219$ 15,010$ 15,010$ 15,209$

Dropout Programs Contracted Child Care 603,410$ 530,727$ 388,317$ 715,000$

Dropout Programs Contracted Nursing Services 37,464$ 38,000$ 36,417$ 38,000$

Dropout Programs Teen Parent Hourly 67,331$ 41,789$ 25,120$ 71,500$

Dropout Programs TP Instructional Materials -$ 4,620$ 3,064$ 7,600$

Suspension Center Support 200,000$ 200,000$ 240,000$ 240,000$

ESOL Endorsement Materials 17,580$ 9,793$ 9,987$ 10,000$

ESOL Student Tests 30,302$ 71,073$ 84,911$ 85,000$

Expectation Graduation 12,871$ 15,997$ 17,018$ 16,000$

Florida School Music Association Membership 15,555$ 15,305$ 15,343$ 17,765$

Hearing Officer Student Discipline 44,344$ 25,403$ 24,841$ 45,000$

Hearing/Vision Impaired Services 220,464$ 229,664$ 218,514$ 235,111$

Instructional Materials(Dual Enrollment) 324,561$ 350,211$ 300,483$ 880,469$

Instructional Materials (Central Adoption) 16,168,973$ 7,050,740$ 6,406,027$ 9,000,868$

Instructional Materials (Redistribution) 30,834$ 36,220$ 25,387$ 48,000$

Digital Classrooms -$ -$ -$ 4,514,814$

DCL Support -$ 983,494$ 3,351,148$ 4,018,885$

Music Itinerant Teachers 544,403$ 569,949$ 577,001$ 580,301$

Pre-School Handicapped PEC Supplement 13,544$ 14,292$ 47,679$ 46,318$

Speech & Language Therapists 10,344,377$ 12,388,265$ 12,352,889$ 12,710,741$

Summer School Elementary ESY 1,125,201$ 1,347,479$ 1,516,958$ 1,653,925$

Summer School Extended Contracts 2,439,984$ 2,421,379$ 2,854,751$ 2,836,155$

Summer School High 1,868,759$ 2,482,626$ 2,103,906$ 2,378,612$

Summer School Middle 606,124$ 503,196$ 462,682$ 770,240$

Summer School Special Ctr ESY 703,697$ 894,550$ 1,018,314$ 772,835$

Summer Reading Camp (8th Grade) 78,546$ 56,766$ 81,686$ 65,849$

Summer Reading Camp (3rd & 12th Grade) 877,671$ 848,629$ 1,051,452$ 1,115,802$

Summer School Transportation 1,096,592$ 1,347,413$ 1,420,138$ 1,347,726$

Summer Professional Development -$ -$ 7,260,300$ -$

Teacher Training 170,521$ 148,228$ 224,035$ 258,500$

Textbook Adoption 19,257$ -$ 4,867$ 24,000$

Orange TIPS Tutoring 7,211$ 5,715$ 10,050$ 18,205$

Student Translation Services 33,062$ 47,403$ 71,538$ 90,000$

United Arts in Education 412,500$ 412,500$ 454,656$ 454,656$

United Arts Transportation 422,375$ 346,445$ 389,862$ 412,500$

Social Workers 1,827,789$ 3,237,922$ 3,222,184$ 3,237,336$

Psychologists 2,328,922$ 2,628,173$ 2,532,154$ 2,668,624$

Itinerant Teachers 2,365,039$ 2,450,347$ 2,416,149$ 2,651,370$

PT/OT Services -$ 2,748,458$ 2,514,165$ 2,700,000$

Teacher Mentor Program 448,871$ 538,425$ 580,296$ 580,000$

ESOL Certification Training 188,905$ 178,439$ 209,113$ 250,000$

Other Instructional Services

Table 15


Other Instructional Services

Table 15

School Performance Monitoring 665,299$ 1,586,006$ 2,706,969$ 3,144,830$

Recruitment, Retention, & Bonus 2,846,251$ 6,482,521$ 6,011,372$ 4,739,918$

Digital Design Classroom 2,489$ 3,814$ 3,170$ 5,000$

Reading Training, Materials & Consultants (SRI) 109,945$ 224,375$ 267,739$ 300,000$

Parent Guides 17,028$ 24,584$ 20,494$ 18,000$

Accreditation Dues 17,000$ 120,415$ 373,906$ 182,540$

Student Support Fees -$ 10,000$ 10,000$ 10,000$

Connect Orange/Mobile App 403,750$ 419,928$ 301,340$ 419,928$

Middle Years IB Program 140,685$ 273,222$ 505,840$ 545,744$

Destiny Library Management Web Based Solution 230,800$ 230,800$ 230,800$ 280,000$

Instructional Staff Modification 1,990,483$ 2,165,534$ 1,791,057$ 2,373,300$

IB Programs HS 113,956$ 170,848$ 164,151$ 180,200$

Post-secondary K-12 Support -$ 633,764$ 677,547$ 677,545$

Back on Track 74,200$ 94,400$ 84,700$ 110,000$

PSAT/SAT Testing 152,597$ 630,137$ 675,146$ 910,000$

Literacy Plan 2,972,542$ 2,489,138$ 1,605,267$ 1,235,000$

Testing Proctors -$ -$ 476,918$ 544,000$

Universal Gifted Screening 89,301$ 107,062$ 124,375$ 154,286$

Total 57,879,110$ 63,577,147$ 72,870,929$ 76,587,496$

OCPS

Central & Regional Units Appropriations

2016-17 Fiscal Year

This table depicts the “Central & Regional Units Appropriations” referred to previously in Table 10. Central and regional units include funds for departments such as Office of the Superintendent, School Board, Operations Services, Facilities Services, Fiscal Services and Exceptional Student Education. Department appropriations account for approximately 13.25% of the operating budget.

Central and Regional Units Appropriations

Table 16


School Board 836,094$ 1,128,575$ 1,144,022$ 1,190,198$

Office of the Superintendent 3,820,561$ 4,068,904$ 3,710,130$ 3,669,568$

Office of Deputy Superintendent 5,048,943$ 5,368,156$ 5,427,948$ 6,276,629$

Research, Accountability, & Grants 1,629,137$ 2,365,264$ 2,522,884$ 2,608,609$

Chief Academic Officer 5,509,865$ 5,817,512$ 6,801,454$ 8,982,492$

Career and Technical Education 3,945,386$ 3,229,258$ 4,028,724$ 4,105,439$

Exceptional Student Education 2,217,488$ 3,292,526$ 3,826,260$ 4,057,272$

School Choice 2,203,916$ 2,644,332$ 2,767,487$ 2,582,099$

School Transformation Office 1,374,094$ 462,282$ 447,711$ 517,728$

Fiscal Services 6,490,088$ 6,892,816$ 6,825,118$ 7,328,563$

Facilities Services 33,958,887$ 34,270,582$ 72,597,929$ 76,076,810$

Operations Services 83,580,793$ 83,585,365$ 82,014,166$ 89,898,214$

Chief of Staff 5,775,664$ 6,139,926$ 5,944,887$ 6,540,403$

Chief of Communications 2,838,142$ 2,883,470$ 2,862,463$ 3,028,695$

Utilities 3,784,077$ 5,105,488$ 6,817,217$ 10,577,710$

Capital Projects Costs -$ -$ (6,631,486)$ (7,977,520)$

Total 163,013,135$ 167,254,455$ 201,106,914$ 219,462,909$


School Board 4.32$ 5.68$ 5.63$ 5.72$

Office of the Superintendent 19.72$ 20.49$ 18.25$ 17.62$

Office of Deputy Superintendent 26.06$ 27.03$ 26.71$ 30.14$

Research, Accountability, & Grants 8.41$ 11.91$ 12.41$ 12.53$

Chief Academic Officer 28.44$ 29.29$ 33.47$ 43.14$

Career and Technical Education 20.36$ 16.26$ 19.82$ 19.72$

Exceptional Student Education 11.44$ 16.58$ 18.83$ 19.48$

School Choice 11.37$ 13.32$ 13.62$ 12.40$

School Transformation Office 7.09$ 2.33$ 2.20$ 2.49$

Fiscal Services 33.50$ 34.71$ 33.58$ 35.19$

Facilities Services 175.26$ 172.57$ 357.20$ 365.34$

Operations Services 431.36$ 420.89$ 403.53$ 431.71$

Chief of Staff 29.81$ 30.92$ 29.25$ 31.41$

Chief of Communications 14.65$ 14.52$ 14.08$ 14.54$

Utilities 19.53$ 25.71$ 33.54$ 50.80$

Capital Projects Costs -$ -$ (32.63)$ (38.31)$

Total 841.31$ 842.21$ 989.50$ 1,053.91$

Central & Regional Units Appropriations Per Student

Table 17

School Board0.54%

Office of the Superintendent,

1.67%

Office of Deputy Superintendent,

2.86%

Research, Accountability, & Grants, 1.19%

Chief Academic Officer, 4.09%

Career and Technical Education, 1.87%

Exceptional Student Education, 1.85%

School Choice, 1.18%

School Transformation Office, 0.24%

Fiscal Services, 3.34%

Facilities Services, 34.66%Operations Services,

40.96%

Chief of Staff, 2.98%

Chief of Communications,

1.38%

Utilities, 4.82%

Capital Projects Costs, ‐3.64%

Central & Regional Units Appropriations Per StudentFY 16‐17

OCPS

District-wide Appropriations

2016-17 Fiscal Year

This table depicts the “District-wide Appropriations” referred to previously in Table 10. District-wide funds are those used to cover district costs not allocated to a specific department such as state book entry for motor vehicle license tax bonds, the district external audit, software maintenance fees, business system improvements, unemployment compensation and bank service charges. District-wide appropriations account for 1.12% of the operating budget.


Annual Leave Payout* 1,414,882$ 1,331,593$ 1,284,050$ 1,307,800$

Bank Service Chgs/Fees 211,123$ 268,324$ 359,196$ 300,000$

Boiler Inspections -$ 3,780$ 840$ 3,800$

Budget Advertisement 2,974$ 2,974$ 3,075$ 4,100$

CO & DS 108,127$ 110,847$ 114,117$ 114,117$

COPS Annual Fees 61$ 61$ 61$ 61$

District External Audit 209,200$ 176,400$ 182,700$ 221,000$

District-Wide Drug Testing* 20,507$ 21,180$ (2,663)$ 25,000$

Employee Assistance Program* 189,533$ 188,450$ 194,019$ 189,001$

Employee Recognition Program* 55,473$ 74,565$ 74,537$ 75,000$

EXCEL Building Maintenance 153,593$ 59,951$ -$ -$

FDLE Background Checks Volunteers* 140,531$ 135,936$ 128,181$ 160,000$

Interscholastic Athletic Insurance 960,492$ 494,882$ 496,500$ 572,437$

Loss Fund* 10,190,388$ 9,970,057$ 9,205,599$ 10,855,773$

Merit Pay-CTA Contract 99,784$ 99,838$ 99,833$ 100,000$

Printing CTA Contract -$ 2,735$ -$ 2,735$

Printing OESPA Contract -$ 2,735$ -$ 2,735$

Property Adjustment Board 92,446$ -$ -$ 189,600$

School Internal Account Audits 133,485$ 134,680$ 130,975$ 134,965$

Sick Leave Accumulation Payout* 8,716,819$ 9,444,295$ 6,889,233$ 8,170,000$

Sick Leave Bank Usage Charges* 1,836,160$ 1,776,179$ 1,784,365$ 1,780,000$

Sonitrol Security System & Contract 521,897$ 429,300$ 572,400$ 545,000$

Fire Alarm Monitoring -$ -$ -$ 181,000$

Security System Maintenance 355,900$ 157,421$ 164,117$ 360,000$

Fort Gatlin Bldg Custodial 56,865$ 47,417$ 2,386$ -$

Stale Dated Check Submittal/Retirement Adj. 18,927$ 56,267$ 67,845$ 30,000$

Substitute Teachers 808,297$ 1,048,777$ 1,215,300$ 1,216,000$

Suspensions with Pay* 292,272$ 366,664$ 265,666$ 375,000$

Tampa Avenue Custodial 151,670$ 145,953$ 15,795$ -$

Edgewater Admin. Building 49,785$ 105,902$ 31,102$ -$

Tangible Property Inventory Verification 43,365$ 46,595$ 50,115$ 53,540$

Temporary Help 21,925$ 50,620$ 41,384$ 75,000$

Traffic Safety -$ -$ 252,642$ 19,689$

TSA Consulting Group* 78,665$ 77,566$ 78,774$ 80,392$

Unemploy Compensation* 556,063$ 314,822$ 282,280$ 300,000$

Cobra,FSA & Retire Health* 145,623$ 204,705$ 126,689$ 206,000$

Health Insurance Consultants* -$ 62,003$ 48,983$ 80,000$

Dun & Bradstreet Subscription 15,876$ -$ 15,000$ 16,800$

Business System Improvements 1,375,077$ 1,291,647$ 1,513,928$ 2,574,077$

Curriculum & Instruction Portfolio 719,341$ 940,058$ 940,058$ 940,058$

Worker's Compensation Testing 49,096$ 89,171$ 91,185$ 140,000$

Joint Use Projects 10,142$ 13,569$ 12,692$ 16,119$

Interlocal Agrmnt-Prop Appraiser & GIS Maint 13,125$ 8,750$ 88,000$ 50,000$

Re-fingerprinting of Current Employees* 309,362$ 181,504$ 222,459$ 526,500$

Educational Data Warehouse 36,988$ -$ -$ -$


Table 18



Table 18

Orange County Inspections 48,495$ -$ -$ 74,481$

Software Maintenance Fees 7,137,416$ 6,434,494$ 7,633,920$ 10,039,528$

Custodial Equipment Repair 226,754$ 155,073$ 770$ -$

Board Meeting Security 3,616$ 8,760$ 7,080$ 10,000$

Property Due Diligence 407,627$ 323,283$ 213,998$ 270,000$

Safety Initiatives -$ -$ 24,668$ 252,341$

HR Applicant Support 27,925$ 42,996$ 87,292$ 73,332$

Less Other Personnel Costs (17,968,395)$ (24,067,479)$ (20,582,169)$ (24,130,466)$

Total 20,049,278$ 12,835,300$ 14,428,975$ 18,582,515$

OCPS

General Fund Capital Projects

2016-17 Fiscal Year

Table 19 reflects appropriations for costs recorded in the general fund but whose originating fund source is the capital budget. These appropriations account for approximately 1.33% of the operating budget.


Portable Leasing 9,701,006$ 9,677,061$ 10,479,900$ 10,000,000$

Chief Facilities Officer -$ -$ 1,194,019$ 1,090,854$

Facilities Services Construction -$ -$ 473,726$ 867,874$

Facilities Services Real Estate Management -$ -$ 531,759$ 558,858$

Facilities Programs, Building Code Compliance -$ -$ 953,254$ 1,210,489$

Facilities Construction Planning -$ -$ 657,132$ 625,783$

Facilities Planning -$ -$ -$ 473,078$

Capital Renewal and Portables -$ -$ 1,873,995$ 2,053,480$

Procure Svc/Facilities Construct Contracting -$ -$ 808,455$ 910,093$

Business Opportunity Office -$ -$ 139,146$ 187,011$

State Non-Recurring Maintenance Allocation -$ 3,579,004$ 2,423,576$ 3,000,000$

Local Maintenance 3,906,001$ 1,138,143$ 1,576,424$ 1,000,000$

Total 13,607,007$ 14,394,208$ 21,111,386$ 21,977,520$

General Fund Capital Projects

Table 19

OCPS

Non-Recurring Appropriations

2016-17 Fiscal Year Table 20 reflects the requirement in the Board’s Policies that non-recurring revenues cannot be used for recurring purposes. The source of funds referred to here is unappropriated balances from the prior year, thus representing non-recurring sources. These appropriations account for approximately 3.01% of the operating budget.


FY 2016-2017 Non-Recurring Appropriations

Additional Days for New & Renovated Elem. Schools 259,045

Reorganization & Equipment 150,000

West Orange Turf Settlement 60,350

ITG Portfolio-Teaching and Learning 25,170,030

ITG Portfolio-Business 6,111,335

Jones HS Bleacher Rental 15,345

Digital Curriculum 1,862,957

Fire System Monitoring 1,394,000

VPK Materials 65,980

Vehicles 2,881,398

Traffic Control 67,682

Safety Improvements 1,269,000

Radio Consoles 500,000

Server replacement 58,730

Security equipment 380,668



Additional Days for New & Renovated High Schools 9,439





Lowest 300 Performing 3,905,882


Digital Curriculum Year II 384,769

Digital Devices 801,726

Forklifts 67,673

Bus Lift 22,176

Police equipment 181,540

Safe Walk Program 252,642

Consultants 186,456

Glenridge MS Tri-Party 74,821

Facility Assessment Update 3,400

Facility reorganize 40,476

Relocation Costs 557,537

Audit Software 27,865

VPK Materials 167,124

Custodial equipment 137,363

Temporary help 25,162

Technology 110,936

Sterling costs 11,900






Summer Training 11,804,402



Digital Curriculum 2,086,132


Table 20



Table 20

Safety Initiatives 964,100

Consultant 185,058

Sterling Conference 9,260

Lowest 300 Performing 4,019,505


Contracted Temporary Services 152,877

Intern 3,767

Devices for Testing 12,771,594

Supplies & Equipment 44,243

Vehicles 5,854,475

Digital Devices 617,130

Various 228,144






Safety improvements 2,015,222

Digital Curriculum Pilot 7,113,633

Web-based Instructional Summer PD 10,917,072


Bus Wash Equipment 339,000

Back in School 1,967

Scope and Sequence 16,691

Program Evaluation 143,221

Carnegie Learning 302,500

Equipment 262,091

K-5 Prototype Standards Study 61,690

Consultants 99,640

XP Operating System Replacement 1,389,356

Supplemental maintenance 3,906,001

Temporary Help 17,681

Various 150

Sub-total 27,362,471 44,697,699 13,348,165 40,246,520

To Allocate 9,657,442

TOTAL 27,362,471$ 44,697,699$ 13,348,165$ 49,903,962$

OCPS General Operating Budget

Expenditures by Function

General operating budget expenses can be allocated by function – the category for which the funds are used. This general budget by function does not include construction of facilities, long-term debt service, the district’s self-insurance fund or expenses related to food services that are funded by the federal government. Category descriptions are provided below:

Description of Categories Listed in Table 21

Category Description Instruction Direct classroom instruction, including classroom teachers and

paraprofessional salaries, classroom supplies, books, equipment Pupil Personnel Services Guidance counselors, social workers, psychologists Instructional Media Services Media Center staff and library materials Instruction and Curriculum Development

School resource teachers, district level staff for curriculum development

Instructional Staff Training Training of teachers and teacher assistants Instructional Related Technology Technology expenditures in direct support of instruction School Board School board salaries, expenses related to operating the school board

members’ offices. General Administration Superintendent, general administration staff at the district level School Administration Principals, assistant principals, office staff at schools Facilities Acquisition Constr. Management of construction (new schools, renovation projects) Fiscal Services Budget, accounting, accounts payable, payroll and audits Central Services Warehouse, mail, information systems, employee relations,

insurance, purchasing, and human resources Student Transportation Transportation of students, maintenance of buses Operation of Plant Grounds maintenance, utilities, custodial staff, and supplies Maintenance of Plant Repairing or replacing of structures, other than capital expenditures Administrative Technology Svcs. Technology expenditures supporting district operations Community Service Volunteer services, communication to the public Debt Service Interest expense incurred on short-term funds until Property Taxes

are received

Function FY13-14 FY14-15 FY15-16 FY16-17

Instruction 896,621,492$ 972,259,391$ 1,014,224,224$ 1,106,179,066$

Pupil Personnel 33,469,519$ 41,567,379$ 51,487,157$ 51,871,202$

Instructional Media 15,835,318$ 15,909,235$ 18,221,922$ 18,952,211$

Curriculum Development 44,947,706$ 51,250,226$ 32,174,769$ 35,994,662$

Staff Training 28,518,279$ 29,607,304$ 10,430,611$ 11,647,603$

Instructional Related Technology 13,254,796$ 12,184,637$ 12,091,538$ 15,893,091$

School Board 4,303,417$ 4,736,498$ 4,291,806$ 4,648,248$

General Administration 6,566,179$ 6,802,723$ 7,342,507$ 6,954,556$

School Administration 101,619,535$ 109,107,272$ 102,552,023$ 101,927,528$

Facilities Acquisition 7,733,973$ 9,126,519$ 7,695,666$ 8,307,870$

Fiscal Services 6,085,953$ 6,281,383$ 6,950,668$ 7,299,956$

Food Services 9,510$ 534,456$ -$ -$

Central Services 24,344,402$ 9,978,011$ 15,694,724$ 18,107,155$

Student Transportation 62,500,915$ 62,163,729$ 56,387,646$ 62,436,774$

Operation Of Plant 103,714,427$ 110,533,401$ 119,241,592$ 123,136,503$

Maintenance Of Plant 35,919,478$ 40,897,993$ 28,206,613$ 29,357,465$

Administrative Technology Services 17,819,242$ 21,368,632$ 21,274,351$ 53,780,124$

Community Services 887,183$ 824,011$ 989,328$ 240,000$

Debt Service -$ -$ -$ -$

Total 1,404,151,324$ 1,505,132,800$ 1,509,257,145$ 1,656,734,014$

Total Operating Expenditures By Function

Table 21

$0

$100,000,000

$200,000,000

$300,000,000

$400,000,000

$500,000,000

$600,000,000

$700,000,000

$800,000,000

$900,000,000

$1,000,000,000

$1,100,000,000

Total Operating Expenditures by Function FY 16‐17


Instruction 4,627.48$ 4,895.79$ 4,990.26$ 5,312.13$

Pupil Personnel 172.74$ 209.31$ 253.33$ 249.10$

Instructional Media 81.73$ 80.11$ 89.66$ 91.01$

Curriculum Development 231.98$ 258.07$ 158.31$ 172.85$

Staff Training 147.18$ 149.09$ 51.32$ 55.93$

Instructional Related Technology 68.41$ 61.36$ 59.49$ 76.32$

School Board 22.21$ 23.85$ 21.12$ 22.32$

General Administration 33.89$ 34.25$ 36.13$ 33.40$

School Administration 524.46$ 549.41$ 504.58$ 489.48$

Facilities Acquisition 39.92$ 45.96$ 37.86$ 39.90$

Fiscal Services 31.41$ 31.63$ 34.20$ 35.06$

Food Services 0.05$ 2.69$ -$ -$

Central Services 125.64$ 50.24$ 77.22$ 86.95$

Student Transportation 322.57$ 313.02$ 277.44$ 299.84$

Operation Of Plant 535.27$ 556.59$ 586.70$ 591.33$

Maintenance Of Plant 185.38$ 205.94$ 138.78$ 140.98$

Administrative Technology Services 91.97$ 107.60$ 104.68$ 258.26$

Community Services 4.58$ 4.15$ 4.87$ 1.15$

Debt Service -$ -$ -$ -$

Total 7,246.85$ 7,579.06$ 7,425.96$ 7,956.03$

Operating Expenditures By Function Per Student

Table 22

Instruction

Pupil Personnel

Instructional Media

Curriculum Development

Staff Training

Instructional Related Technology

School Board

General Administration

School Administration

Facilities Acquisition

Fiscal Services

Food Services

Central Services

Student Transportation

Operation Of Plant

Maintenance Of Plant

Administrative Technology Services

Community Services

Debt Service

Operating Expenditures By Function Per Student FY16‐17


Instruction 63.86% 64.60% 67.20% 66.77%

Pupil Personnel 2.38% 2.76% 3.41% 3.13%

Instructional Media 1.13% 1.06% 1.21% 1.14%

Curriculum Development 3.20% 3.41% 2.13% 2.17%

Staff Training 2.03% 1.97% 0.69% 0.70%

Instructional Related Technology 0.94% 0.81% 0.80% 0.96%

School Board 0.31% 0.31% 0.28% 0.28%

General Administration 0.47% 0.45% 0.49% 0.42%

School Administration 7.24% 7.25% 6.79% 6.15%

Facilities Acquisition 0.55% 0.61% 0.51% 0.50%

Fiscal Services 0.43% 0.42% 0.46% 0.44%

Food Services 0.00% 0.04% 0.00% 0.00%

Central Services 1.73% 0.66% 1.04% 1.09%

Student Transportation 4.45% 4.13% 3.74% 3.77%

Operation Of Plant 7.39% 7.34% 7.90% 7.43%

Maintenance Of Plant 2.56% 2.72% 1.87% 1.77%

Administrative Technology Services 1.27% 1.42% 1.41% 3.25%

Community Services 0.06% 0.05% 0.07% 0.01%

Debt Service 0.00% 0.00% 0.00% 0.00%

Total 100.00% 100.00% 100.00% 100.00%

Operating Expenditures By Function Per Student As A Percent Of Total Expenditures

Table 23

Instruction66.77%

Pupil Personnel3.13%

Instructional Media1.14%

Curriculum Development2.17%

Staff Training0.70%

Instructional Related Technology

0.96%

School Board0.28%

General Administration0.42%

School Administration6.15%

Facilities Acquisition0.50%

Fiscal Services0.44%

Food Services0.00%

Central Services1.09%

Student Transportation3.77%

Operation Of Plant7.43%

Maintenance Of Plant1.77%

Administrative Technology Services3.25%

Community Services0.01%

Debt Service0.00%

Operating Expenditures by Function Per Student as aPercentage of Total Expenditures

FY 16‐17

Salaries by Function

Table 24


Instruction 545,699,736$ 594,013,881$ 589,626,543$ 627,535,700$

Pupil Personnel 24,471,689$ 30,494,184$ 30,774,336$ 37,143,892$

Instructional Media 10,662,356$ 10,794,390$ 10,392,546$ 12,850,854$

Curriculum Development 30,945,146$ 36,302,502$ 37,535,326$ 25,544,774$

Staff Training 21,318,088$ 21,745,528$ 18,508,171$ 5,248,284$

Instructional Related Technology 7,930,939$ 8,283,288$ 8,097,511$ 7,732,939$

School Board 1,705,744$ 2,060,951$ 2,220,645$ 2,210,734$

General Administration 3,861,039$ 4,066,494$ 4,089,786$ 4,364,394$

School Administration 70,564,168$ 75,695,341$ 77,372,065$ 70,123,363$

Facilities Acquisition 4,273,366$ 4,524,797$ 4,584,019$ -$

Fiscal Services 4,132,797$ 4,312,522$ 4,185,189$ 4,986,029$

Food Services 865$ 494,032$ -$ -$

Central Services 9,240,361$ 9,890,306$ 9,729,305$ 10,051,289$

Student Transportation 32,841,782$ 34,202,164$ 34,027,647$ 33,930,564$

Operation Of Plant 26,557,556$ 27,060,865$ 27,949,929$ 33,585,835$

Maintenance Of Plant 15,143,332$ 14,436,397$ 14,144,464$ 12,416,665$

Administrative Technology Services 5,744,486$ 5,862,090$ 5,899,056$ 6,851,999$

Community Services 32,850$ 65,405$ 133,741$ -$

Total Salaries 815,126,299$ 884,305,137$ 879,270,280$ 894,577,314$

OCPS

Adopted Capital Outlay Budget

2016-2017 Fiscal Year and 10 Year Plan

September 13, 2016

The FY2017 Adopted Capital Outlay Budget and the resulting 10 Year Plan reflects renovation, remodeling and expansions of all the schools identified on the original sales tax referendum list. The construction scope of the sales tax projects will result in bringing all 132 K-12 schools up to the prototype standard and/or size of a new school. By definition of prototype standard, the district plans to improve, correct or replace major air conditioning systems, roofs, electrical, plumbing, site drainage, security, windows, interior and exterior code deficiencies where cited, upgrade technology, expand core space and replace portables where required. The expansions will result at schools that have exceeded the student capacity of the existing core space. On August 26th, 2014, the renewal of the half-cent sales tax was approved to fund the remaining 42 sales tax projects that were previously unfunded in the 10-Year Plan along with other capital needs. This includes 4 Technical College Campuses.

Beginning in FY2017 through FY2026, the Plan includes 23 new schools funded through revenues from impact fees, sales and property taxes. This Plan includes 13 elementary schools, 2 K-8 schools, 6 middle schools and 2 high schools within the 10 Year period. In addition, two elementary schools and one K-8 will be opening in August 2016. Each year the capital budget is reviewed and evaluated for new schools based upon projected student enrollment.

This Adopted Capital Outlay Budget and 10 Year Plan should be viewed as a

conceptual plan and not necessarily an exact road map for the next ten years. Factors such as the economy, available revenues, student growth, class size reduction and school choice play a significant role in each year’s capital improvement budget and subsequent planned years. Therefore, each year the plan will require careful review and analysis of each project.

This year the Adopted Capital Outlay Budget appropriations and reserves for FY2017 total $1,683,423,798.

This budget proposes to spend $621,885,741 million for capital renewal, and comprehensive and immediate needs. In addition, $28.6 million will go toward safety, security and environmental projects, as well as school site improvements and technology retrofits at certain schools. Additional new school construction, site acquisition, and Certificates of Participation payments total $376.5 million. The areas of existing schools, new schools, replacement schools, and future sites account for 84.78% of the total capital appropriations. In addition, 15.22% is budgeted for:

Millions Technology Portfolio $ 9.5 Portable Moves & Installations $ 6.0 Portable Leasing $ 10.0 Project Management $ 7.8 Districtwide Painting $ 4.5 Buses $ 13.7 Charter Schools $ 5.0 Maintenance Transfer $ 3.0 Digital Curriculum $ 40.1 Ancillary Facilities $ 4.7 Total $ 104.3 Also, $33.2 million is earmarked for transfer to the reserve for future capital renew

orange county public schools...doreen concolino, senior director, office of management & budget....

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