FY 2015 Budget

Supporting Charleston Achieving Excellence: Vision 2016

Second Reading Presented By:

Michael L. Bobby Chief Financial and Operations Officer

June 9, 2014

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TABLE OF CONTENTS

PAGE

I. OVERVIEW

How to Use and Interpret This Document……………………………………………..…..1

Assumptions Used Throughout the Budget Document ...... 7

Budget Calendar………… ...... 9

GOF and Debt Service Tax Comparison………………………………………………… 11

II. ALL FUNDS

Consolidated Budget Statement Revenue and Appropriations Overview ...... 15

Consolidated Budget Statement Expenditure Budget ...... 16

Consolidated Budget Statement Expenditures by Function ...... 17

Consolidated Budget Statement Expenditures by Object ...... 20

Consolidated Budget Statement Expenditures by Location ...... 23

Consolidated Expenditures Greater than $50,000 for Board approval…………………..31

III. GENERAL OPERATING FUNDS

Balancing the General Operating Fund Budget ...... 45

General Operating Revenue Line Item Descriptions……………………………………..49

General Operating Revenue Budget Comparison ...... 51

General Operating Expenditure Graph ...... 52

General Operating Expenditure Budget Comparison …………………………………….53

CHARLESTON COUNTY SCHOOL DISTRICT FISCAL YEAR 2015 PROPOSED BUDGET

TABLE OF CONTENTS

IV. SPECIAL REVENUE FUNDS

Special Revenue Funds Detail Information on Funds……………………………………59

Special Revenue Funds Revenue Budget ...... 66

Special Revenue Funds Expenditure Graph ...... 68

Special Revenue Funds Expenditure Budget Comparison ...... 69

V. EDUCATION IMPROVEMENT ACT FUNDS

Education Improvement Act Detail Information on Funds ………………………………73

Education Improvement Act Funds Revenue Budget ...... 75

Education Improvement Act Funds Expenditure Graph ...... 76

Education Improvement Act Funds Expenditure Budget Comparison ...... 77

VI. FOOD SERVICE FUNDS

Food Service Fund Revenue Budget Comparison ...... 81

Food Service Fund Expenditure Graph ...... 82

Food Service Fund Expenditure Budget Comparison ...... 83

VII. DEBT SERVICE FUND

Debt Service Fund Budget Summary ...... 87

Debt Service Revenue Budget ...... 88

Debt Service Expenditure Budget ...... 89

Existing Debt Service – Principal and Interest ...... 90

VIII. CAPITAL BUILDING FUND

Capital Building Fund Budget ...... 93

CHARLESTON COUNTY SCHOOL DISTRICT FISCAL YEAR 2015 PROPOSED BUDGET

TABLE OF CONTENTS

IX. SUPPLEMENTAL INFORMATION

Salary Schedules

FY15 Teacher Salary Schedule ...... 97

FY15 Other District Pay Schedules ...... 98

History of Millage

Operations and Debt Service ...... 111

Index of Tax Paying Ability Schedules

Sorted Alphabetically By County ...... 112

Projected Student Enrollment Schedule

Enrollment by Constituent District, School and Grade ...... 113

Revenue Projections & Millage Changes

Impact to Taxpayer………………………………………………...……………………115

Charter Schools

District-Wide Charter School General Operating Projections……………….…………119

Account Segment Definitions

Listing of Functions……………………………………………………………………..129

Listing of Objects………………………………………………………………………..151

(THIS PAGE INTENTIONALLY LEFT BLANK) FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT FY 2015 BUDGET COMPILATION HOW TO USE AND INTERPRET THIS DOCUMENT

I. OVERVIEW

Assumptions (Page 7) – Many assumptions go into the budget development process and are the basis for formulating projected revenues and expenditures. These assumptions are continually reviewed and updated throughout the budget development cycle. For example, the legislature changes funding projections for EIA and other State funds, property values are received from the county and student enrollment projections change. With each change the budget is changed to reflect the most up-to-date and accurate information.

Budget Calendar (Page 9) – Calendar format with key milestones and deliverable dates identified. The budget development process, which is actually developed over an eight month process, starts in November. The process begins with linking key financial resources to strategic key initiatives of the Board and the Superintendent.

Budget Summary General Operating and Debt Service (Page 11) – An analysis of current year (FY 2014) to projected (FY 2015) for General Operating and Debt Service fund outlines the revenue operations forecasted and the required millage to support the school district proposed budget.

II. ALL FUNDS

The consolidated section shows the reader a big picture overview of the District’s financial resources and planned outlays for the upcoming fiscal year. The various consolidated reports are intended to give the reader a “three dimensional view” of planned expenditures for the upcoming fiscal year by the School District. Each report stands alone. Each report shows the same data, simply shown in several formats. The reports should not be combined.

Consolidated views will show the reader:

What the District is expending resources on (salaries, benefits, materials, and supplies)

Where the District is expending resources (direct classroom expenditures on face- to-face teaching, student transportation, or instructional support)

Who – Who in the District, by location, or what department, is expending resources (every school will be reflected as well as central offices)

Page 1 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT FY 2015 BUDGET COMPILATION HOW TO USE AND INTERPRET THIS DOCUMENT

Consolidated Budget Statement Revenue and Appropriations Overview (Page 15) – A consolidated budget report showing Estimated beginning fund balance (July 1, 2014), projected revenues and expenditures and estimated ending fund balance (June 30, 2015). Columns across the top are reflective of the different type(s) of funds the school district manages: General Operating Fund, Special Revenue Funds, EIA Funds, Food Service Fund, Debt Service Fund, and Capital Projects Funds. Detailed explanations of these funds will be outlined in their respective section of the budget document.

Consolidated Budget Statement Expenditure Budget (Page 16) – A consolidated report showing district-wide resources in comparative totals showing both current year, FY2014, as well as projected, FY2015. Expenditures are combined and reflected by object (salaries, benefits, supplies & materials, etc.) Expenditure totals reflected here are operating expenditures for one year and exclude both Debt Service and Capital Project expenditures, as these are more typically multi-year, long-term expenditures.

Consolidated Budget Statement Expenditures By Function (Page 17) – A consolidated budget statement showing all District fund types with expenditures by functional category. Functions include direct face-to-face classroom teaching, Support Services such as Guidance or Media, as well as School Office and Student Transportation. Functions are descriptive of where the school district is expending funds on such as Guidance, Nursing, Media, School Office or Security. Functional expenditures are compiled across all funds, all cost centers, and all objects categories. This report includes a pie chart that graphically depicts the percentage of District total expenditures by fund type.

Consolidated Budget Statement Expenditures By Object (Page 20) – A consolidated budget statement showing all District fund types with expenditures by object category. Objects include salaries, benefits, supplies, materials, etc., and are descriptive of what the district is expending funds on. Object expenditures are compiled across all funds, all cost centers, and all functional categories.

Consolidated Budget Statement Expenditures By Location (Page 23) – A consolidated budget statement showing all District fund types with expenditures by Location. Locations, or departments/cost centers, are descriptive of who within the school district (i.e. what department) is expending school district resources. Examples include all schools, central offices and ancillary departments. Location expenditures are compiled across all funds, all functions, and all object categories.

Page 2 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT FY 2015 BUDGET COMPILATION HOW TO USE AND INTERPRET THIS DOCUMENT

Board Approval For Procuring Goods and/or Services Exceeding $50,000 (non- salary items) (page 31) – A consolidated listing from Central Staff on anticipated purchases requiring official Board approval. This is in compliance with the District’s internal procurement policy, which specifies a $50,000 ceiling requiring Board of Trustee approval before procuring outsourced, contracted services or various types of bulk purchases. Submission of this document will replace the Board of Trustees having to act on each item individually and throughout the year on regular Board agendas. The report is comprised across various funding sources, also disclosed, and represents a combined total of $58 million dollars in prospective goods and services provided to the District.

III. GENERAL OPERATING FUND – The largest fund of the School District. This fund is used to operate the day-to-day activities of the District. Receipts are primarily from state and local sources while the majority of expenditures are for classroom instruction.

Balancing the General Operating Fund Budget (Page 45) – An analysis of how the funding gap between anticipated revenue (sources) and projected expenditures (uses) of the general operating fund was accomplished. This page outlines the major areas that were identified and does not include each and every adjustment used in balancing the budget.

General Operating Revenue Line Item Descriptions (Page 49) – A detailed report of general operating sources of revenues and how the amounts are formulated. Report includes an analysis of local, state and federal GOF revenue sources.

General Operating Revenue Budget Comparison (Page 51) – An analysis of general operating revenues by line item - with a comparison of current year to projected next year.

General Operating Expenditure Graph (Page 52) – A summary analysis of original expenditure budget (FY2014) to projected year (FY2015) by object category. Report depicts a graph comparing current year to projected year.

General Operating Expenditure Budget Comparison (Page 53) – A detailed analysis of general operating fund expenditures by object. The objects are broken down into categories for salaries, fringe benefits, purchased services, materials and supplies, capital outlay, other objects, transfers and reserves. The report shows readers a comparison of current year (FY2014) expenditures to projected (FY2015).

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IV. SPECIAL REVENUE FUNDS – Specific state, local and federally-funded programs. Includes various federal programs like Title I and IDEA/Special Education, state programs such as K-5 Lottery Enhancement and new state-mandated EEDA (Economic and Education Development Act) programs, and locally-funded programs such as Medicaid reimbursement, donations from District partners and other District grants not accounted for under state or federal sources. These funds are accounted for separately from the General Operating Fund because they have specific guidelines, criteria or mandates that make it necessary to be able to report on the fund individually.

Special Revenue Funds Detail Information on Funds (Page 59) – A detailed description of the purpose of each individual fund with the projected allocation for FY2015. This report explains to the reader where and how the resources come to the District and a brief overview of the intent and permitted use of funds by the respective oversight agency. Most of the descriptions have been excerpted from the South Carolina State Funding Manual Guide, with permission.

Special Revenue Funds Revenue Budget (Page 66) – An analysis of current year (FY2014) original allocations and projected year (FY2015) with a variance column showing change from current year to projected year. Funds that are ending at the end of the current fiscal year are classified as Sunsetting funds and are indicated in red. Newly established funding streams are identified in blue.

Special Revenue Funds Expenditure Graph (Page 68) – A summary analysis of original expenditure budget (FY2014) to projected year (FY2015) by object category. Report depicts a graph comparing current year to projected year.

Special Revenue Funds Expenditure Budget Comparison (Page 69) – A detailed analysis of special revenue fund expenditures by object. The objects are broken down into categories for salaries, fringe benefits, purchased services, materials and supplies, capital outlay, other objects, transfers and reserves. The report shows readers a comparison of current year (FY2014) expenditures to projected (FY2015).

V. EDUCATION IMPROVEMENT ACT FUNDS – Multiple funding streams generated through state-funded programs under EIA. The District is required to keep these funds separated from the General Operating Fund because they have specific guidelines, criteria or mandates that make it necessary to be able to report on the fund individually.

Education Improvement Act Detail Information on Funds (Page 73) – A detailed description of the purpose of each individual fund with the projected allocation for FY2015. This report explains to the reader where and how the resources come to the District and a brief overview of the intent and permitted use of funds by the South

Page 4 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT FY 2015 BUDGET COMPILATION HOW TO USE AND INTERPRET THIS DOCUMENT

Carolina Department of Education. Most of the descriptions have been excerpted from the South Carolina State Funding Manual Guide, with permission.

Education Improvement Act Funds Revenue Budget (Page 75) – An analysis of current year (FY2014) original allocations and projected year (FY2015) with a variance column showing change from current year to projected year. Funds that are ending at the end of the current fiscal year are classified as Sunsetting funds and are indicated in red. Newly established funding is indicated in blue.

Education Improvement Act Funds Expenditure Graph (Page 76) – A summary analysis of original expenditure budget (FY2014) to projected year (FY2015) by object category. This report depicts a graph comparing current year to projected year.

Education Improvement Act Funds Expenditure Budget Comparison (Page 77) – A detailed analysis of EIA fund expenditures by object. The objects are broken down into categories for salaries, fringe benefits, purchased services, materials and supplies, capital outlay, other objects, transfers and reserves. This report shows readers a comparison of current year (FY2014) expenditures to projected (FY2015).

VI. CONSOLIDATED FOOD SERVICE FUND – This fund is used exclusively to account for school food service activity which provides nutritional meals to students daily.

Food Service Fund Revenue Budget Comparison (Page 81) – A detailed analysis of the state, local and federal sources of revenues required to support the nutritional program and school cafeterias of the School District.

Food Service Fund Expenditure Graph (Page 82) – A summary analysis of original expenditure budget (FY2014) to projected year (FY2015) by object category. Report depicts a graph comparing current year to projected year.

Food Service Fund Expenditure Budget Comparison (Page 83) – A detailed analysis of Food Service fund expenditures by object. The objects are broken down into categories for salaries, fringe benefits, purchased services, materials and supplies, capital outlay, other objects, transfers and reserves. The report shows readers a comparison of current year (FY2014) expenditures to projected (FY2015).

VII. DEBT SERVICE FUND – The fund used exclusively to account for District debt, both current and long-term repayment.

Debt Service Fund Budget Summary (Page 87) – A detailed analysis that outlines the beginning fund balance, anticipated sources of revenues, projected expenditures for 2015, and an ending fund or “sinking” balance.

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Debt Service Revenue Budget (Page 88) – A detailed analysis of sources of revenue for the debt service fund.

Debt Service Expenditure Budget (Page 89) – A detailed analysis of debt payments required based on the repayment schedule of existing debt. This report also includes debt payments required for the fixed cost of ownership projects.

Existing Debt Principal and Interest (Page 90) – A detailed analysis of Principal and Interest payments on existing structured debt carried out for the next 23 years.

VIII. CAPITAL PROJECTS FUND – The funds used exclusively to account for long-term capital outlay and construction projects. (Note: Capital funds must be spent on the projects originally intended for in official documents and cannot be spent on the annual costs to operate the school district). This is where the reader can find a list of planned construction of new school buildings and exciting new initiatives like School Classroom Modernization projects.

Capital Building Fund Budget (Page 93) – Summary list of the projected expenditures on new construction projects, renovations, annual maintenance items and school modernization projects for the next fiscal year only. This report does not indicate the total cost of the project, simply the expected expenditures for FY2015.

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CHARLESTON COUNTY SCHOOL DISTRICT FY2015 BUDGET ASSUMPTIONS

Tax Assumptions 1. No tax increases have been built into the budgets for this presentation.

2. CCSD’s Final Index of Tax Paying Ability for FY2015 is .13782, down from the current .14244. Charleston is still ranked the wealthiest in the State of the 85 school districts based on the assessed property values.

3. Property value growth was calculated as follows: ƒ 2% for FY2015 ƒ Additional tax revenue attributable to the Boeing plant, resulting in an additional $2 million was added to Ad Valorem Taxes ƒ Additional tax revenue of $3.75 million attributable to the King Street Tax Increment Financing (TIF) was added to Ad Valorem Taxes

4. Delinquent tax revenue was increased by $2 million.

State Revenue Assumptions 1. Education Finance Act (EFA) revenue is based on projected 135-day students, a Base Student Cost of $2,115 and application of the new K12 student weights.

2. A Hold Harmless Proviso is included for Charleston for $3.6 million due to the changes in the student weights and the shift of $5.1 million of EIA funds to the General Fund.

3. State Employee Fringe and Retiree Fringe revenue has been increased by 2%.

4. Tier III (Sales Tax Revenue for Operations) revenue reflects the projection by the SC Department of Revenue.

5. EIA (Teacher Salary & Fringe increase) revenue has been increased by 1.5%.

General Operating Assumptions 1. The District contracted for a classification and salary study that would result in a consolidated salary structure for all classifications of employees. The results of the study will be implemented in FY2015 at the level approved by the Board of Trustees.

2. Employees will receive a step increase (if eligible) based on the consolidated salary schedule.

3. The District will have eight charter schools in FY2015. Charter school payments have been based on the State formula and projected revenues for FY2015.

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4. The use of Fund Balance is currently projected at $7.4 million.

5. Expenditures impacted by the CPI or contracts are indicated as follows:

ƒ Health Insurance from the State ƒ Electric bills ƒ Custodial & Grounds Services ƒ Property & Liability Insurance premiums ƒ Student Transportation ƒ Fuel Oil & Gasoline ƒ Solid Waste Fee

6. Additional expenditures that have been included based on Board action: ƒ North Charleston Creative Arts adding 4th grade – $190,500 ƒ Center for Advanced Studies @ Wando – $1.6 million ƒ Montessori choice (3 schools) – $533,560 ƒ SIG school sustainability – 3 new schools - $550,000 ƒ English Language Learners (ELL) expansion –$787,332 ƒ Advanced Placement offerings – $910,000 ƒ Classification and Salary Study implementation – $8.5 million ƒ Project Liftoff/Meeting Street Education Group – $1.5 million ƒ Fifth Quarter IZLC – $315,000 ƒ District 9 Task Force Frierson Computer Lab 1.0 FTE – $63,400 ƒ District 9 Task Force Angel Oak – $126,800 ƒ District 10 Task Force combine middle schools – $100,000 ƒ Comprehensive Induction Mentors 2.0 FTE – $140,000 ƒ Additional Professional Development (5 days @ 3 schools) – $275,000

7. Additional or replacement schools that will open: ƒ North Charleston Creative Arts Elementary – Adding 4th grade ƒ Harborview Elementary School (new facility) ƒ Wando Center for Advanced Studies (new facility) ƒ St. Andrews Elementary School (new facility) ƒ Project Liftoff @ Brentwood Campus

8. Increased student enrollment has been built in to the budget at 500 students.

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July 13 August 13 Su M Tu W Th F Sa Su M Tu W Th F Sa 1 2 3 4 5 6 1 2 3 7 8 9 10 11 12 13 4 5 6 7 8 9 10

14 15 16 17 18 19 20 2014-2015 11 12 13 14 15 16 17 21 22 23 24 25 26 27 18 19 20 21 22 23 24 28 29 30 31 25 26 27 28 29 30 31 Budget Calendar September 13 October 13 November 13 December 13 Su M Tu W Th F Sa Su M Tu W Th F Sa Su M Tu W Th F Sa Su M Tu W Th F Sa 1 2 3 4 5 6 7 1 2 3 4 5 1 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 6 7 8 9 10 11 12 3 4 5 6 7 8 9 8 9 10 11 12 13 14 15 16 17 18 19 20 21 13 14 15 16 17 18 19 10 11 12 13 14 15 16 15 16 17 18 19 20 21 22 23 24 25 26 27 28 20 21 22 23 24 25 26 17 18 19 20 21 22 23 22 23 24 25 26 27 28 29 30 27 28 29 30 31 24 25 26 27 28 29 30 29 30 31

January 14 February 14 March 14 April 14 Su M Tu W Th F Sa Su M Tu W Th F Sa Su M Tu W Th F Sa Su M Tu W Th F Sa 1 2 3 4 1 1 1 2 3 4 5 5 6 7 8 9 10 11 2 3 4 5 6 7 8 2 3 4 5 6 7 8 6 7 8 9 10 11 12 12 13 14 15 16 17 18 9 10 11 12 13 14 15 9 10 11 12 13 14 15 13 14 15 16 17 18 19 19 20 21 22 23 24 25 16 17 18 19 20 21 22 16 17 18 19 20 21 22 20 21 22 23 24 25 26 26 27 28 29 30 31 23 24 25 26 27 28 23 24 25 26 27 28 29 27 28 29 30 30 31 May 14 June 14 July 14 August 14 Su M Tu W Th F Sa Su M Tu W Th F Sa Su M Tu W Th F Sa Su M Tu W Th F Sa 1 2 3 1 2 3 4 5 6 7 1 2 3 4 5 1 2 4 5 6 7 8 9 10 8 9 10 11 12 13 14 6 7 8 9 10 11 12 3 4 5 6 7 8 9 11 12 13 14 15 16 17 15 16 17 18 19 20 21 13 14 15 16 17 18 19 10 11 12 13 14 15 16 18 19 20 21 22 23 24 22 23 24 25 26 27 28 20 21 22 23 24 25 26 17 18 19 20 21 22 23 25 26 27 28 29 30 31 29 30 27 28 29 30 31 24 25 26 27 28 29 30 31 27 Enrollment projection are complete in October 2013 Data Central Refine budget development process for FY2015 28 Magnet school verification of enrollment done and submitted • Review enrollment projection process 29 Staff allocations due to Finance by • Revise allocation formulas as needed program managers • Refine program improvement and • Gifted & talented development process (GIFT) • Fine Arts – orchestra/strings • ESOL November 2013 • Nurses 1 Magnet applications due to schools from • Literacy Academies parents • Headstart Decisions begin with respect to district-wide • CD classes initiatives • EEDA counselors ƒ Key Strategic Initiatives 30 Begin allocation process (Schools’ FTEs) ƒ Current overlay review (FY2014) TBD Board work session – preliminary budget facts and process December 2013 31 Magnet school verification of enrollment 2 Begin enrollment Projection Process complete 15 District wide initiative preliminary Board action on grade configuration changes programs identified NCLB transfer application process begins 17 Enrollment projections distributed to January 8th schools Parents confirm enrollment for 2014‐15 school year by 12:00pm. 20 Magnet acceptance letters sent to parents If no commitment is received by this date at 12:00pm, students will lose their spot to the next person on the waiting list.

th January 10 Schools must have student information entered into the database January 2014 for those students whose parents have confirmed that they will 7 Schools begin school-wide renewal and be attending their school for the 2014‐2015 school year. Title I planning teams, Sch Imp Councils 23 Parents notify school of magnet choice

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January 17th TBD Board workshop District Office will verify school lists and eliminate duplication of student enrollment at multiple schools.

January 24th May 2014 Schools will be notified of the final list of students who have been TBD Board workshop accepted to their schools. 5-9 Schools meet with HR for pooled positions to determine personnel to fill February 2014 FTEs 4 Review and revision of enrollment 12-16 CRF opened for principals to make projections with Associates, Pupil changes. Accounting & Finance 13 HR will contact principals regarding 13 Board work session – preliminary facts notification to classified staff of possible and process reassignments st 17 Allocations are complete for Standard, 27 1 Reading of Budget Magnet & Centrally managed programs (U drive) June 2014 2 Public Hearing on Budget March 2014 9 Teacher contracts sent to Board nd 1 Send Special Revenue & EIA allocations & 9 2 Reading of Budget matrix to schools (U drive) Begin Rezoning process for FY2016 14 All budgets due to include staff and non-staff for all locations, all funding sources 14 CRFs complete and received in Budget Office for all locations; note Æ School-based Special Revenue & EIA positions will be sent to HR DUE TO SEND TO Allocations from Budgeting for inclusion on Personnel Bill Briggman staff allocation sheets 14 CRFs and point changes will be locked out Budget Lisa Cizler during this time. Verification and review of Office Allen Milburn budget components will be conducted based on submission of data from schools and offices. Pupil NO CHANGES WILL BE ALLOWED BY SCHOOLS OR Accounting Celeste Laribo OFFICES. 18 Teacher contract information compiled Teacher Lori Bates and contracts issued for eligible Evaluation Anita Huggins continuing teachers 18 GBE Teacher Evaluation paperwork due Staff Blanche Knake to Teacher Evaluation Allocations 18 Review of school and department budgets by Superintendent and Chiefs TBD Board workshop TBD Final Teacher Evaluation due to Teacher Evaluation office

April 2014 Prepare surplus lists of certified staff 8 Teachers notified of non-renewal contracts and continuing contract teachers on formal evaluation 8 Continuing, Annual and Induction teacher contracts issued as appropriate 11 Notification to certified staff of non-renewal 14-18 Spring Break 23 Staff allocation sheets complete to include all positions based on original budgets submitted. Send to schools and offices. (U drive) 25 Teacher contracts due back Page 10 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT Budget Summary-General Operating & Debt Service FY2014 to FY2015

FY2014 FY2015 Budget Budget Variance General Operating $382,064,659 $404,009,148 $21,944,489 Debt Service 75,666,404 84,217,107 8,550,703 Total $457,731,063 $488,226,255 $30,495,192

AD VALOREM TAXES REQUIRED FY2014 FY2015 Variance Tax Amount Mills Tax Amount Mills Tax Amount Mills General Operating $204,242,415 100.5 $215,829,568 100.5 $11,587,153 - ¹ Debt Service 77,987,565 26.0 77,596,667 26.0 (390,898) - Total $282,229,980 126.5 $293,426,235 126.5 $11,196,255 -

¹ Exempt for owner-occupied homeowners

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FY2015

CONSOLIDATED BUDGET OVERVIEW

ALL FUNDS

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Page 14 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT FY 2015

The fiscal year 2015 consolidated budget statement presented below is for informational purposes only. While informative, this consolidated statement shows mixed types of funds. It does not represent an operational statement of the District, but merely a total of all budget types within. Special Food Debt Capital General Revenue EIA Services Service Projects Total Estimated Fund Balance $ 46,605,215 $ 0 $ 0 $ 8,729,397 $ 12,000,000 $ 121,934,718 $ 189,269,330 07/01/2014 (REVISED) Local $ 226,025,272 $ 12,149,501 $ 0 $ 6,622,418 $ 79,671,667 $ 0 $ 324,468,858 State 157,420,250 3,515,529 22,569,788 22,000 0 81,188,541 264,716,108 Federal 106,861 49,517,145 0 17,374,975 0 0 66,998,981 Transfers In* 13,032,043 188,000 0 212,000 0 41,607,448 55,039,491 Total Revenue $ 396,584,426 $ 65,370,175 $ 22,569,788 $ 24,231,393 $ 79,671,667 $ 122,795,989 $ 711,223,438 Total Funds Available $ 443,189,641 $ 65,370,175 $ 22,569,788 $ 32,960,790 $ 91,671,667 $ 244,730,707 $ 900,492,768

APPROPRIATIONS: Instructional Services $ 214,102,706 $ 24,711,162 $ 10,983,744 $0$0$0$ 249,797,612 Support Services 158,711,246 29,871,419 3,048,860 21,658,559 0 206,450,124 419,740,208 Community Services 187,599 8,865,126 62,456 00 09,115,182 Other Transfers Out 1,687,054 1,922,468 7,747,530 2,572,834 23,001,200 0 36,931,086 Payments to Charter Schools 28,320,542 0 727,197 00 029,047,740 Contingency Reserves 900,000 00 00 0900,000 Debt Service 100,000 00 0 61,215,907 0 61,315,907 Capital Projects 0 00 00 0 0 Total Appropriations $ 404,009,148 $ 65,370,175 $ 22,569,788 $ 24,231,393 $ 84,217,107 $ 206,450,124 $ 806,847,735

Estimated Fund Balance 6/30/2015 $ 39,180,493 $0$0$ 8,729,397 $ 7,454,560 $ 38,280,583 $ 93,645,033

* EIA Transfers of $8,404,608 are reflected here for Teacher Salaries & Fringe. (To General Operating Fund)

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CHARLESTON COUNTY SCHOOL DISTRICT FY2015 EXPENDITURE BUDGET ALL FUNDS

FY2014 FY2015 Original Projected CATEGORY Budget Budget Salaries $ 254,900,412 $ 263,396,069 Employee Benefits 86,897,976 94,748,170 Purchased Services 64,703,619 66,857,797 Materials & Supplies 37,930,052 40,174,249 Capital Outlay 40,152 40,152 Other Objects 12,854,880 7,112,763 Transfers 45,177,944 42,951,305 Reserves 900,000 900,000 GRAND TOTAL $ 503,405,035 $ 516,180,504 FY2014 & FY2015 All Funds Expenditure Comparison

Salaries

Employee Benefits

Purchased Services FY2014 FY2015

Materials & Supplies

Capital Outlay

Other Objects

Transfers

Reserves

0M 40M 80M 120M 160M 200M 240M 280M Dollar Amount

Excludes Debt Service and Capital fund expenditures

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CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY FUNCTION EXPENDITURES : FY 2015

Special FOOD DEBT General Revenue EIA SERVICE SERVICE CAPITAL TOTAL Instructional Services Classroom 100 214,102,706 24,711,162 10,983,744 0 0 0 249,797,612 Instructional Services Totals $ 214,102,706 $ 24,711,162 $10,983,744 $0$0$0$249,797,612 Support Services Pupil Accounting 211 1,276,552 1,001,231 31,783 0 0 0 2,309,566 Guidance Services 212 8,911,583 1,946,911 391,685 0 0 0 11,250,180 Health Services 213 3,370,770 4,450,539 64,799 0 0 0 7,886,108 Psychological Services 214 1,019,896 1,908,013 1,375 0 0 0 2,929,283 Speech Services 215 37,256 50,849 0 0 0 0 88,105 Improvement of Instruction 221 7,881,549 5,043,320 1,409,434 0 0 0 14,334,303 Library & Media Services 222 5,826,218 0 27,561 0 0 0 5,853,779 Supervision of Special Programs 223 919,109 5,458,454 633,933 0 0 0 7,011,496 Improvement of Instruction - Inservice 224 276,571 8,710,910 455,883 0 0 0 9,443,365 Board of Trustees & Self Insured Activities 231 3,763,199 0 0 0 0 0 3,763,199 Superintendent 232 4,235,720 0 0 0 0 0 4,235,720 School Office 233 31,560,112 210,143 26,606 0 0 0 31,796,861 Student Transportation 251 0 432,710 0 0 0 0 432,710 Business Offices 252 4,249,269 87,273 0 0 0 0 4,336,542 Facility Operations 253 45,000 0 0 0 0 206,450,124 206,495,124 Maintenance/Custodial/Grounds 254 51,685,244 0 0 0 0 0 51,685,244 Student Transportation 255 14,824,475 0 5,300 0 0 0 14,829,775 Food Services 256 0 0 0 21,658,559 0 0 21,658,559 Procurement/Warehouse 257 1,927,946 0 0 0 0 0 1,927,946 Security 258 2,685,675 0 0 0 0 0 2,685,675 Internal Auditing 259 698,866 0 0 0 0 0 698,866 Planning, Evaluation & Research 262 1,226,685 83,390 0 0 0 0 1,310,075 Information Services 263 857,002 52,816 0 0 0 0 909,818 Human Resources 264 4,289,770 126,552 0 0 0 0 4,416,322 Technology 266 5,611,828 244,858 0 0 0 0 5,856,686 Pupil Activity 27X 1,530,950 63,451 500 0 0 0 1,594,901 Support Services Totals $ 158,711,246 $ 29,871,419 $ 3,048,860 $ 21,658,559 $0$ 206,450,124 $419,740,208 Communit y Services Civic Services 330 134,499 0 0 0 0 0 134,499 Custody & Care of Children 350 0 7,371,935 62,456 0 0 0 7,434,391 Other Community 39X 53,100 1,493,191 0 0 0 0 1,546,291

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CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY FUNCTION EXPENDITURES : FY 2015

Special FOOD DEBT General Revenue EIA SERVICE SERVICE CAPITAL TOTAL

Community Services Totals $ 187,599 $ 8,865,126 $ 62,456 $0$0$0$ 9,115,182 Transfers Payments to State 411 0 268,668 0 0 0 0 268,668 Payments to Other Agencies 412 138,200 0 0 0 0 0 138,200 Payments to Charter Schools 416 28,320,542 0 727,197 0 0 0 29,047,740 Transfers to GOF 420 0 1,000,000 7,747,530 0 0 0 8,747,530 Transfers to Special Revenue 421 813,854 0 0 0 0 0 813,854 Transfers to Trust Fund 423 0 0 0 0 23,001,200 0 23,001,200 Transfers to Food Services 425 735,000 0 0 0 0 0 735,000 Transfer to GOF - Indirect Costs 431 0 653,800 0 2,572,834 0 0 3,226,634 Transfers Totals $ 30,007,596 $ 1,922,468 $ 8,474,728 $ 2,572,834 $ 23,001,200 $0$ 65,978,826 Debt Service Debt Service 500 100,000 0 0 0 61,215,907 0 61,315,907 Debt Service Totals $ 100,000 $0$0$0$ 61,215,907 $0$ 61,315,907 Reserves Reserves 900 900,000 0 0 0 0 0 900,000 $ 900,000 $0$0$0$0$0$ 900,000 GRAND TOTAL $ 404,009,148 $ 65,370,175 $22,569,788 $ 24,231,393 $ 84,217,107 $206,450,124 $806,847,735

Page 18 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY FUNCTION EXPENDITURES : FY 2015

Special FOOD DEBT General Revenue EIA SERVICE SERVICE CAPITAL TOTAL FY2015 Expenditure Breakdown by Percent* (ALL FUNDS GOF COMBINED) 50.07%

CAPITAL 25.59%

DEBT SERVICE SRF 10.44% 8.10% EIA Food 2.80% Service *Includes Debt Service and 3.00% Capital funding

Page 19 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY OBJECT FY2015

Special FOOD DEBT General Revenue EIA SERVICE SERVICE CAPITAL TOTAL EXPENDITURES 110 ADMINISTRATIVE SALARY $ 12,442,479 $ 4,618,341 $ 980,176 $ 474,145 $ 0 $ 0 $ 18,515,141 111 PRINCIPAL/AST PRINCIPAL SAL 14,817,165 710,928 0 0 0 0 15,528,093 112 TEACHER/PROFESSIONAL ED SALARY 145,854,610 15,204,495 6,280,157 0 0 0 167,339,262 113 PROFESSIONAL OTHER SALARY 5,823,857 6,145,273 98,701 0 0 0 12,067,832 114 TECHNICAL SALARY 2,003,501 628,668 72,334 0 0 0 2,704,503 115 TEACHER AST/CLERICAL SALARY 24,504,941 5,627,540 1,001,964 188,679 0 0 31,323,124 116 CRAFTS AND TRADES SALARY 4,181,456 43,724 0 0 0 0 4,225,180 117 BUS DRIVER/APPRENTICE SALARY 177,325 0 0 0 0 0 177,325 119 SERVICE WORK SALARY 37,474 0 0 5,629,195 0 0 5,666,669 122 TEMPO SAL - SUBSTITUTE TEACHER 0 0 500 0 0 0 500 125 TEMPO SAL TEACHER AST/CLERICAL 65,000 25,000 0 43,012 0 0 133,012 127 TEMPO SALARY - BUS DR/APN 0 7,300 0 0 0 0 7,300 129 TEMPO SALARY - SERVICE WORK 0 0 0 1,627,672 0 0 1,627,672 135 OVERTIME SALARY - T AST/CLER 37,108 135,215 1,257 0 0 0 173,580 136 OVERTIME SALARY - WORKER 71,550 0 0 0 0 0 71,550 139 OVERTIME SALARY - SERVICE WORK 21,600 0 0 0 0 0 21,600 140 TERMINAL LEAVE 100,000 0 0 0 0 0 100,000 142 SUPPLEMENTAL SALARY 1,987,192 1,720,235 6,300 0 0 0 3,713,727 210 GROUP HEALTH AND LIFE INS 22,309,854 5,459,314 676,374 1,038,963 0 0 29,484,505 220 EMPLOYEE RETIREMENT 33,193,514 5,122,156 1,318,799 1,013,604 0 0 40,648,073 230 SOCIAL SECURITY 16,228,979 2,747,062 647,588 954,028 0 0 20,577,656 260 UNEMPLOYMENT COMPENSATION TAX 451,227 39,967 14,019 6,340 0 0 511,554 270 WKRS' COMP - REIMB OTHR FUNDS 84,723 350,758 72,490 50,680 0 0 558,650 271 WKRS' COMP - ASSESSMENTS 400,000 0 0 0 0 0 400,000 272 WRKRS' COMP - PREMIUMS 239,650 0 0 0 0 0 239,650 273 WRKRS' COMP - MEDICAL PAYMENTS 975,000 0 0 0 0 0 975,000 274 WRKRS' COMP-SETTLEMENTS/LEGAL 725,000 0 0 0 0 0 725,000 275 WRKRS' COMP-TTD PAYMENTS 600,000 0 0 0 0 0 600,000 290 OTHER BENEFITS 28,081 0 0 0 0 0 28,081 310 PROFESSIONAL/TECHNICAL SRVS 2,428,906 0 0 0 0 0 2,428,906 311 INSTRUCTIONAL SERVICES 707,661 1,637,615 6,870 0 0 0 2,352,146 312 INSTRUCTIONAL PROGRAMS 333,898 1,688,189 29,838 0 0 0 2,051,925 313 STUDENT SERVICES 38,481 103,099 0 0 0 0 141,581 314 STAFF SERVICES 1,500 0 0 0 0 0 1,500 315 MANAGEMENT SERVICES 853,406 121,851 0 0 0 0 975,257

Page 20 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY OBJECT FY2015

Special FOOD DEBT General Revenue EIA SERVICE SERVICE CAPITAL TOTAL EXPENDITURES 317 STATISTICAL SERVICES $ 167,354 $ 0 $ 0 $ 0 $ 0 $ 0 $ 167,354 318 AUDIT FEES 195,000 0 0 0 0 0 195,000 319 LEGAL SERVICES 287,822 0 0 0 0 0 287,822 320 PROPERTY SERVICES 12,381,547 20,500 0 0 0 0 12,402,047 321 PUBLIC UTIL SVS WATER/SEWAGE 1,326,894 0 0 0 0 0 1,326,894 322 OUTSOURCED SUBSTITUTES 2,936,895 122,850 0 0 0 0 3,059,745 323 REPAIRS AND MAINTENANCE SRVS 2,526,819 0 0 22,500 0 0 2,549,319 324 PROPERTY INSURANCE 7,271,472 0 0 0 0 0 7,271,472 325 RENTALS/LEASE 596,814 4,400 0 0 0 0 601,214 326 ADDITIONAL DAY PORTERS 3,246,016 0 0 0 0 0 3,246,016 329 OTHER PROPERTY SERVICES 397,486 0 0 0 0 0 397,486 331 STUDENT TRANSPORTATION 13,572,151 432,710 4,500 0 0 0 14,009,361 332 IN STATE TRAVEL 867,766 148,436 4,500 41,907 0 0 1,062,609 333 CURRICULUM FIELD TRIP TRANSPRT 54,180 1,100 6,300 0 0 0 61,580 334 EXTRA-CURRICULAR FIELD TRIP TR 3,500 67,232 0 0 0 0 70,732 336 CAR ALLOWANCE/ LIEU OF MILEAGE 61,200 0 0 0 0 0 61,200 338 OUT OF STATE TRAVEL 240,824 36,120 2,000 12,500 0 0 291,444 339 OTHER TRANSPORTATION SERVICES 7,676 2,000 0 0 0 0 9,676 340 COMMUNICATION (TELEPHONE) 912,417 0 0 0 0 0 912,417 342 PAGER/CELL PHONE RENT/MESG SYS 301,035 12,280 0 10,700 0 0 324,015 345 TECHNOLOGY PURCHASED SERVICES 2,490,178 5,000 388,864 15,000 0 0 2,899,042 350 ADVERTISING 127,391 54,400 0 500 0 0 182,291 360 PRINTING AND BINDING 1,715,925 60,234 3,438 14,000 0 0 1,793,597 395 OTHER PROFESS/TECHNICAL SERV. 35,741 0 0 105,800 0 0 141,541 399 OTHER PURCHASED SERVICES 3,020,437 2,424,907 2,264 135,000 0 0 5,582,609 410 SUPPLIES 7,823,409 6,679,766 1,490,743 782,015 0 0 16,775,933 412 POSTAGE 124,282 20,480 250 5,750 0 0 150,762 417 FOOD AND CATERING 134,071 31,850 5,351 0 0 0 171,273 420 TEXTBOOKS 37,783 32,500 0 0 0 0 70,283 430 LIBRARY BOOKS 117,815 0 0 0 0 0 117,815 440 PERIODICALS 26,630 2,000 0 0 0 0 28,630 445 TECHNOLOGY SUPPLIES 285,992 28,480 4,400 15,000 0 0 333,872 446 TECHNOLOGY SOFTWARE 296,624 35,982 0 42,000 0 0 374,607 447 TECHNOLOGY COMPUTERS 46,204 17,950 0 22,000 0 0 86,154 448 TECHNOLOGY PERIPHERALS 63,350 11,679 0 2,800 0 0 77,829

Page 21 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY OBJECT FY2015

Special FOOD DEBT General Revenue EIA SERVICE SERVICE CAPITAL TOTAL EXPENDITURES 460 FOOD $ 0 $ 0 $ 0 $ 8,187,355 $ 0 $ 0 $ 8,187,355 461 USDA COMMODITIES 0 0 0 928,451 0 0 928,451 462 COMMODITY DISTRIBUTION CHARGE 0 0 0 30,003 0 0 30,003 463 COMMODITY PROCESSING 0 0 0 200,000 0 0 200,000 470 ENERGY 12,991,100 0 0 0 0 0 12,991,100 471 FUEL OIL 16,050 0 0 0 0 0 16,050 472 GASOLINE 412,028 22,750 0 15,000 0 0 449,778 490 OTHER SUPPLIES AND MATERIALS 72,290 7,948 0 0 0 0 80,238 499 EIA FUNDS TO BE REDIRECTED ( 895,883) 0 0 0 0 0 )(895,883 540 EQUIPMENT 16,152 0 0 0 0 0 16,152 545 TECHNOLOGY EQUIP 7,500 0 0 16,500 0 0 24,000 590 OTHER CAPITAL OUTLAY 0 0 0 0 0 206,450,124 206,450,124 610 REDEMPTION OF PRINCIPAL 0 0 0 0 61,215,907 0 61,215,907 620 INTEREST 100,000 0 0 0 0 0 100,000 640 ORGANIZATION MEMSHP DUES/FEES 194,871 700 0 5,500 0 0 201,071 650 LIABILITY/TORT INSURANCE 752,554 0 0 0 0 0 752,554 651 LITIGATION AND SETTLEMENTS 200,000 0 0 0 0 0 200,000 690 OTHER OBJECTS 3,321,681 1,053,044 975,083 21,960 0 0 5,371,768 692 SOLID WASTE FEE 551,627 0 0 0 0 0 551,627 699 SEQUESTERED FUNDS ( 64,257) 0 0 0 0 0 )(64,257 710 TRANSFERS TO OTHER FUNDS 1,687,054 1,000,000 7,747,530 0 23,001,200 0 33,435,784 720 TRANSITS/CHARTERS 28,320,542 268,668 727,197 0 0 0 29,316,408 791 INDIRECT COST 0 627,479 0 2,572,834 0 0 3,200,313 920 CONTINGENCY - STAFFING 750,000 0 0 0 0 0 750,000 930 CONTINGENCY - NON-STAFFING 150,000 0 0 0 0 0 150,000 GRAND TOTAL $ 404,009,148 $ 65,370,175 $22,569,788 $24,231,393 $ 84,217,107 $ 206,450,124 $ 806,847,735

Page 22 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY LOCATION FY 2015

Special FOOD DEBT General Revenue EIA SERVICE SERVICE CAPITAL TOTAL EXPENDITURES 0000 CONTROL ACCOUNTS $ 0 $ 0 $ 0 $ 0 $84,217,107 $ 0 $ 84,217,107 0100 BOARD OF TRUSTEES 165,573 0 0 0 0 0 165,573 0101 SUPERINTENDENT'S OFFICE 538,483 0 0 0 0 0 538,483 0102 MIDDLE SCHOOL LEARNING COLLAB. 1,060,224 46,520 392,298 0 0 0 1,499,042 0103 FACILITIES AND ASSET MGMT 264,532 0 0 0 0 0 264,532 0104 CHIEF ACADEMIC OFFICE 707,808 2,049,865 43,133 0 0 0 2,800,806 0105 PAYROLL OFFICE 640,234 0 0 0 0 0 640,234 0106 ACCOUNTING OFFICE 705,842 0 0 0 0 0 705,842 0107 COMMUNITY SCHOOLS OFFICE 631,954 463,118 0 0 0 0 1,095,072 0108 EMPLOYEE RELATIONS 518,435 0 0 0 0 0 518,435 0109 BUS LOTS 96,087 0 0 0 0 0 96,087 0111 MAINTENANCE DEPARTMENT 1,162,587 0 0 0 0 0 1,162,587 0112 SCHOOL FOOD SERVICES 0 0 0 2,859,468 0 0 2,859,468 0115 COMMUNICATIONS 738,749 52,816 0 0 0 0 791,565 0117 OFFICE OF GENERAL COUNSEL 558,392 0 0 0 0 0 558,392 0118 GIFTED & TALENTED OFFICE 205,563 0 0 0 0 0 205,563 0119 PLANT OPERATIONS 367,574 0 0 0 0 0 367,574 0120 FEDERAL PROGRAMS OFFICE 5,000 2,036,320 0 0 0 0 2,041,320 0121 FINE ARTS OFFICE 158,139 75,000 0 0 0 0 233,139 0122 ENGLISH AS A SECOND LANGUAGE 126,863 0 151,801 0 0 0 278,664 0123 ADULT EDUCATION 238,298 439,659 506,752 0 0 0 1,184,710 0124 OFFICE OF TCHR EFFECTIVENESS 1,515,008 1,094,625 18,633 0 0 0 2,628,266 0125 INSTRUCTIONAL SUPPORT 847,164 0 407,220 0 0 0 1,254,384 0127 VARIOUS SCHOOLS 0 0 0 0 0 206,450,124 206,450,124 0128 CURRICULUM & INSTRUCTION 74,639 675,000 121,480 0 0 0 871,119 0130 HUMAN CAPITAL DEV OFFICE 546,624 105,618 0 0 0 0 652,242 0132 COMMUNITY OUTREACH 330,503 190,787 0 0 0 0 521,290 0134 NURSE SERVICES OFFICE 250,188 168,408 0 0 0 0 418,596 0135 CAREER & TECHNOLOGY EDUCATION 274,872 109,711 78,963 0 0 0 463,547 0136 PUPIL ACCOUNTING OFFICE 404,068 0 0 0 0 0 404,068 0137 BUSINESS INTELLIGENCE 1,266,052 0 0 0 0 0 1,266,052 0139 ARCHIVES & RECORDS OFFICE 114,627 0 0 0 0 0 114,627 0140 PUBLIC SAFETY OFFICE 836,849 0 0 0 0 0 836,849 0141 INTERNAL AUDIT 548,866 0 0 0 0 0 548,866 0143 SCIENCE OFFICE 159,800 0 0 0 0 0 159,800

Page 23 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY LOCATION FY 2015

Special FOOD DEBT General Revenue EIA SERVICE SERVICE CAPITAL TOTAL EXPENDITURES 0144 PROCUREMENT SERVICES $ 469,142 $ 0 $ 0 $ 0 $ 0 $ 0 $ 469,142 0150 CHILD DEV OFFICE 223,350 0 123,486 0 0 0 346,836 0151 HEADSTART/EHS/PRESCHOOL 131,000 1,931,363 0 0 0 0 2,062,363 0152 TECHNOLOGY & INFORMATION SYST 442,393 16,259 0 0 0 0 458,653 0153 IT NETWORK OPERATIONS 1,827,281 94,446 0 0 0 0 1,921,727 0154 STUDENT TRANSPORTATION 218,031 0 0 0 0 0 218,031 0155 EDUCATIONAL TECHNOLOGY 667,382 200,977 0 0 0 0 868,359 0156 IT CUSTOMER SUPPORT 2,013,192 134,152 0 0 0 0 2,147,345 0157 HUMAN RESOURCES 3,662,423 100,828 0 0 0 0 3,763,251 0158 BUDGETING OFFICE 1,043,861 0 0 0 0 0 1,043,861 0159 BRIDGE VIEW DRIVE 490,000 0 0 0 0 0 490,000 0160 HVAC SHOP 2,298,249 0 0 0 0 0 2,298,249 0161 ENERGY SERVICES 336,603 0 0 0 0 0 336,603 0162 PLUMBING SHOP 1,605,628 0 0 0 0 0 1,605,628 0164 CARPENTRY SHOP 2,214,549 0 0 0 0 0 2,214,549 0166 RISK MANAGEMENT 442,668 0 0 0 0 0 442,668 0167 GUIDANCE & COUNSELING 113,032 0 18,673 0 0 0 131,705 0169 SPECIAL EDUCATION DEPARTMENT 766,257 2,204,785 21,629 0 0 0 2,992,671 0170 ASSESSMENT & EVALUATION 1,191,674 0 94,913 0 0 0 1,286,587 0171 CONTRACTS/PROCUREMENT SRVS 338,882 0 0 0 0 0 338,882 0172 ELECTRICAL SHOP 1,302,668 0 0 0 0 0 1,302,668 0173 CHIEF INFORMATION OFFICE 331,150 0 0 0 0 0 331,150 0180 CHIEF FINANCE & OPERATIONS 577,675 0 0 0 0 0 577,675 0181 TITLE I DISTRICT WIDE 0 1,946,570 0 0 0 0 1,946,570 0182 VIDEO SERVICES 184,589 0 0 0 0 0 184,589 0193 GENERAL SERVICES 825,091 0 0 0 0 0 825,091 0195 FINANCIAL SERVICES 620,803 0 0 0 0 0 620,803 0196 ADMIN BLDG (75 CALHOUN ST.) 392,710 0 0 0 0 0 392,710 0200 ELEMENTARY LEARNING COMM 1,027,977 99,712 0 0 0 0 1,127,689 0201 PLANT OPERATIONS 38,384 0 0 0 0 0 38,384 0202 MT PLEASANT ACADEMY 3,742,929 252,035 105,073 152,557 0 0 4,252,594 0203 MAMIE P WHITESIDES ELEMENTARY 4,412,023 334,017 191,115 211,474 0 0 5,148,629 0204 SULLIVAN'S ISLAND ELEMENTARY 3,191,828 254,582 104,985 131,434 0 0 3,682,830 0205 BELLE HALL ELEMENTARY 4,353,648 326,166 311,563 146,992 0 0 5,138,369 0207 JENNIE MOORE ELEMENTARY 4,844,333 157,118 193,206 161,757 0 0 5,356,414

Page 24 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY LOCATION FY 2015

Special FOOD DEBT General Revenue EIA SERVICE SERVICE CAPITAL TOTAL EXPENDITURES 0208 CHARLES PINCKNEY ELEMENTARY $ 6,327,301 $ 636,492 $ 211,767 $ 382,889 $ 0 $ 0 $ 7,558,450 0209 LAUREL HILL PRIMARY 7,050,716 170,393 270,276 192,185 0 0 7,683,571 0210 GOV JAMES B EDWARDS ELEMENTARY 3,832,564 266,182 286,289 155,560 0 0 4,540,595 0212 OLD WHITESIDES SITE 80,260 0 0 0 0 0 80,260 0239 MONTESSORI MT PLEA CHARTER ES 2,073,850 0 43,047 0 0 0 2,116,897 0242 LAING MIDDLE 4,005,136 40,935 69,277 204,579 0 0 4,319,926 0245 MOULTRIE MIDDLE 5,514,828 127,549 167,482 245,932 0 0 6,055,791 0247 CARIO MIDDLE 7,323,029 111,196 162,857 160,235 0 0 7,757,317 0252 OLD WANDO HIGH SCHOOL SITE 719,303 0 0 0 0 0 719,303 0257 WANDO HIGH SCHOOL 26,043,530 951,168 405,850 611,553 0 0 28,012,101 0258 WANDO COMMUNITY SCHOOL 0 449,394 0 0 0 0 449,394 0268 WINDWOOD FARMS PROGRAM 0 0 66,545 0 0 0 66,545 0290 WOODLAND HALL 0 10,800 0 0 0 0 10,800 0300 OLD DISTRICT 3 LEARN COMM 17,298 44,585 0 0 0 0 61,883 0303 RIVERLAND TERRACE SHOP 10,017 0 0 0 0 0 10,017 0304 HARBORVIEW ELEMENTARY 3,347,149 260,409 79,918 170,218 0 0 3,857,694 0305 STILES POINT ELEMENTARY 4,138,672 278,013 198,682 194,525 0 0 4,809,892 0309 MURRAY-LASAINE ELEMENTARY 2,446,439 521,301 100,286 203,979 0 0 3,272,005 0310 JAMES ISLAND ELEMENTARY 3,318,650 463,356 105,694 222,661 0 0 4,110,361 0342 JAMES ISLAND MIDDLE 2,603,891 121,176 17,454 149,530 0 0 2,892,051 0343 FORT JOHNSON MIDDLE 3,222,318 127,488 31,689 123,862 0 0 3,505,357 0350 JAMES ISLAND CHARTER HIGH 13,295,377 0 250,896 609,928 0 0 14,156,200 0351 JAMES IS HI COMMUNITY SCHOOL 0 343,385 0 0 0 0 343,385 0359 SEPTIMA P CLARK ACADEMY 1,791,176 102,023 23,583 79,556 0 0 1,996,337 0361 APPLE CHARTER SCHOOL 0 0 34,214 0 0 0 34,214 0384 ASSESSMENT & SUPPORT 1,263,853 2,442,579 60,924 0 0 0 3,767,355 0400 CPN AND DISTRICT 4 OFFICE 380,676 0 0 0 0 0 380,676 0402 BRENTWOOD SERVICE CENTER 20,000 0 0 0 0 0 20,000 0403 LAMBS SERVICE CENTER 20,000 0 0 0 0 0 20,000 0410 MCNAIR BUILDING 87,807 0 0 0 0 0 87,807 0411 CHILD & FAMILY DEVELOPMENT CTR 456,037 481,253 112,896 0 0 0 1,050,187 0412 CHICORA ELEMENTARY 3,214,738 555,762 122,218 316,773 0 0 4,209,490 0413 E A BURNS ELEMENTARY 3,652,652 797,715 116,597 318,528 0 0 4,885,491 0414 LAMBS ELEMENTARY 2,739,634 392,322 71,419 251,280 0 0 3,454,656 0415 LADSON ELEMENTARY 4,520,796 894,895 306,678 408,911 0 0 6,131,280

Page 25 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY LOCATION FY 2015

Special FOOD DEBT General Revenue EIA SERVICE SERVICE CAPITAL TOTAL EXPENDITURES 0416 PINEHURST ELEMENTARY $ 3,616,468 $ 480,622 $ 59,788 $ 227,743 $ 0 $ 0 $ 4,384,621 0418 NORTH CHARLESTON ELEMENTARY 4,037,509 544,312 19,569 288,196 0 0 4,889,585 0419 NORTH CHAS CREATIVE ARTS ELEM 3,115,387 236,575 23,454 120,554 0 0 3,495,970 0420 MALCOLM C HURSEY ELEMENTARY 2,883,608 672,166 197,836 261,148 0 0 4,014,758 0421 W B GOODWIN ELEMENTARY 3,800,263 943,331 83,959 362,871 0 0 5,190,425 0422 MATILDA F DUNSTON ELEMENTARY 2,343,546 568,230 95,917 261,829 0 0 3,269,522 0424 HUNLEY PARK ELEMENTARY 2,958,667 479,238 169,840 271,520 0 0 3,879,265 0425 A C CORCORAN ELEMENTARY 4,392,935 660,839 222,623 375,512 0 0 5,651,909 0426 MIDLAND PARK PRIMARY SCHOOL 3,684,211 1,025,851 218,852 322,331 0 0 5,251,245 0435 MARY FORD ELEMENTARY 3,129,995 341,850 168,024 306,275 0 0 3,946,144 0436 PEPPERHILL ELEMENTARY 3,962,762 441,679 220,411 271,909 0 0 4,896,760 0439 LEADERSHIP ACADEMY NORTH CHAS 1,500,000 0 0 32,706 0 0 1,532,706 0441 NORTHWOODS MIDDLE SCHOOL 6,018,898 694,800 66,804 345,266 0 0 7,125,768 0442 BRENTWOOD MIDDLE 213,491 0 0 0 0 0 213,491 0444 MORNINGSIDE MIDDLE 4,866,606 636,340 31,482 366,171 0 0 5,900,599 0445 MILITARY MAGNET ACADEMY 4,553,598 406,383 59,284 407,421 0 0 5,426,686 0446 ZUCKER MIDDLE SCHOOL 3,458,204 325,733 79,920 271,224 0 0 4,135,080 0450 CHAS COUNTY SCHOOL OF THE ARTS 8,143,414 71,920 168,135 477,300 0 0 8,860,769 0451 GARRETT ACADEMY OF TECHNOLOGY 6,370,812 380,916 71,877 428,159 0 0 7,251,764 0452 NORTH CHARLESTON HIGH 5,172,820 539,651 40,190 315,099 0 0 6,067,760 0453 GARRETT COMMUNITY ED 0 139,292 0 0 0 0 139,292 0454 R B STALL HIGH 8,283,414 1,001,961 79,577 365,361 0 0 9,730,313 0455 STALL COMMUNITY ED 0 345,085 0 0 0 0 345,085 0458 ACADEMIC MAGNET HIGH SCHOOL 4,913,163 82,396 174,030 0 0 0 5,169,589 0460 CHARLESTOWNE ACADEMY 34,821 7,968 0 0 0 0 42,789 0461 GREGG MATHIS CHARTER 559,381 0 21,175 0 0 0 580,556 0463 DANIEL JENKINS ACADEMY 2,297,327 52,289 68,788 189,865 0 0 2,608,269 0464 JUVENILE DETENTION CTR TWIN RI 78,758 74,591 0 0 0 0 153,349 0465 SUMMIT PROGRAM 9,093 0 379,404 0 0 0 388,497 0467 DEPARTMENT OF JUVENILE JUSTICE 27,996 0 0 0 0 0 27,996 0468 LIBERTY HILL ACADEMY 2,957,469 798,907 87,490 0 0 0 3,843,866 0484 PSYCHOLOGICAL SVS & AUTISM 0 0 18,633 0 0 0 18,633 0499 NAVAL BASE FACILITY 264 0 0 0 0 0 264 0504 ST JAMES-SANTEE ELEMENTARY 1,767,703 610,932 101,238 179,554 0 0 2,659,427 0541 MCCLELLANVILLE MIDDLE 72,758 0 0 0 0 0 72,758

Page 26 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY LOCATION FY 2015

Special FOOD DEBT General Revenue EIA SERVICE SERVICE CAPITAL TOTAL EXPENDITURES 0554 LINCOLN HIGH $ 3,301,461 $ 120,215 $ 25,230 $ 156,325 $ 0 $ 0 $ 3,603,230 0555 LINCOLN COMMUNITY ED 0 18,509 0 0 0 0 18,509 0600 DISTRICT 10 CONSTITUENT OFFICE 23,820 0 0 0 0 0 23,820 0603 ST ANDREWS ELEMENTARY 4,624,124 300,348 239,117 217,048 0 0 5,380,637 0605 STONO PARK ELEMENTARY 2,182,598 375,582 357,348 237,457 0 0 3,152,985 0606 OAKLAND ELEMENTARY 3,618,247 503,759 284,159 207,741 0 0 4,613,906 0607 ORANGE GROVE CHARTER ELMNTRY 6,428,195 0 233,746 218,084 0 0 6,880,025 0608 ASHLEY RIVER ELEMENTARY 3,994,483 881,847 164,903 170,072 0 0 5,211,305 0611 SPRINGFIELD ELEMENTARY 3,885,615 651,753 331,061 244,494 0 0 5,112,923 0612 MONTESSORI COMMUNITY SCHL CHAS 2,013,510 73,699 23,308 0 0 0 2,110,517 0616 DRAYTON HALL ELEMENTARY 4,253,328 504,216 75,570 220,878 0 0 5,053,992 0642 C E WILLIAMS ACADEMIC MAGNET 4,292,850 132,493 76,986 288,668 0 0 4,790,997 0646 WEST ASHLEY MIDDLE 318,961 14,966 8,525 0 0 0 342,453 0647 ADVANCED STUDIES WEST ASHLEY 4,871,662 437,098 120,429 553,013 0 0 5,982,201 0648 ST ANDREWS MIDDLE 346,829 14,447 18,000 0 0 0 379,276 0653 WEST ASHLEY HIGH SCHOOL 12,513,936 270,017 171,607 580,481 0 0 13,536,041 0654 WEST ASHLEY COMM SCHL 0 433,592 0 0 0 0 433,592 0655 WA HEAD START 91,919 547,581 0 89,335 0 0 728,835 0661 PATTISON'S ACADEMY CHARTER 450,174 0 13,624 0 0 0 463,798 0681 MATERIALS RESOURCE CENTER 1,500 0 0 0 0 0 1,500 0700 SECONDARY LEARNING COMMUNITY 2,009,065 158,506 275 0 0 0 2,167,847 0701 PLANT OPERATIONS 703,049 0 0 0 0 0 703,049 0705 CHARLESTON PROGRESSIVE SCHOOL 2,942,737 284,981 101,689 264,551 0 0 3,593,959 0706 MEMMINGER ELEMENTARY 3,334,939 254,628 229,180 191,610 0 0 4,010,357 0707 JAMES SIMONS ELEMENTARY 2,831,312 244,574 58,610 183,338 0 0 3,317,834 0708 ARCHER BUILDING 44,840 0 0 0 0 0 44,840 0709 BUIST ACADEMY ELEMENTARY 3,386,758 148,341 116,406 138,765 0 0 3,790,270 0710 W J FRASER ELEMENTARY 97,995 0 0 0 0 0 97,995 0712 JULIAN MITCHELL ELEMENTARY 2,808,562 522,135 180,366 208,752 0 0 3,719,814 0714 SANDERS-CLYDE ELEMENTARY 4,431,542 492,360 125,228 275,836 0 0 5,324,966 0739 CHARLESTON DEVELOPMENT ACADEMY 1,342,252 0 38,054 0 0 0 1,380,306 0743 LOW COUNTRY TECH 1,410,885 0 1,925 231,372 0 0 1,644,182 0749 CAROLINA VOYAGER CHARTER 662,253 0 0 0 0 0 662,253 0752 THOMAS MYERS II 214,409 756,240 0 100,510 0 0 1,071,159 0755 BURKE HIGH 5,302,144 365,749 67,445 524,569 0 0 6,259,907

Page 27 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT CONSOLIDATED BUDGET STATEMENT BY LOCATION FY 2015

Special FOOD DEBT General Revenue EIA SERVICE SERVICE CAPITAL TOTAL EXPENDITURES 0756 BURKE COMMUNITY ED $ 0 $ 253,400 $ 0 $ 0 $ 0 $ 0 $ 253,400 0761 CHAS MATH & SCIENCE CHARTER 3,926,132 0 92,442 0 0 0 4,018,574 0777 CHS COUNTY HUMAN SERVICES 42,733 143,963 0 0 0 0 186,696 0784 CHILD FIND 0 175,207 0 0 0 0 175,207 0800 INNOVATION ZONE 1,012,533 111,195 134,699 0 0 0 1,258,427 0808 C C BLANEY ELEMENTARY 177,711 0 0 0 0 0 177,711 0809 JANE EDWARDS ELEMENTARY 1,292,740 120,908 92,163 121,377 0 0 1,627,188 0810 E B ELLINGTON ELEMENTARY 2,384,102 314,756 174,643 304,806 0 0 3,178,307 0811 MINNIE HUGHES ELEMENTARY 2,242,077 560,551 153,327 168,417 0 0 3,124,371 0843 R D SCHRODER MIDDLE 256,466 0 0 0 0 0 256,466 0851 BAPTIST HILL HIGH 4,728,794 670,947 35,712 237,363 0 0 5,672,816 0852 BAPTIST HILL COMM ED 0 78,278 0 0 0 0 78,278 0902 ANGEL OAK ELEMENTARY 2,849,974 360,593 216,401 211,807 0 0 3,638,775 0906 MT ZION ELEMENTARY 2,022,993 373,932 158,142 184,079 0 0 2,739,145 0907 EDITH FRIERSON ELEMENTARY 1,372,312 237,652 45,532 114,673 0 0 1,770,169 0944 HAUT GAP MIDDLE 3,783,066 280,134 58,514 234,675 0 0 4,356,389 0951 ST JOHN'S HIGH 3,477,693 356,065 65,118 139,848 0 0 4,038,725 0952 ST JOHNS COMM ED 0 136,273 0 0 0 0 136,273 0999 SCHOOL-WIDE ACCOUNTS 10,559,824 13,974,001 9,150,548 2,097,069 0 0 35,781,443 GRAND TOTAL $ 404,009,148 $ 65,370,175 $22,569,788 $24,231,393 $ 84,217,107 $ 206,450,124 $ 806,847,735

Page 28 of 167 FY 2015 Second Reading June 9, 2014

FY2015

BOARD APPROVED ITEMS OVER $50,000

ALL FUNDS

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Page 30 of 167 FY 2015 Second Reading June 9, 2014

BOARD APPROVAL PROCESS

During the budget process CCSD staff prepares a consolidated list of anticipated purchases for goods or services to be obtained during the budget year that have a value or potential value above $50,000 and require official Board approval. This list will be specific by line item and sufficiently detailed in description, quantity and estimated amount. This process is in compliance with the District’s internal procurement regulation which specifies a $50,000 ceiling requiring Board of Trustees approval before procuring outsourced, contracted services or various types of bulk purchases. Submission of this budget list will replace the Board of Trustees having to act on each item individually and throughout the year on regular Board agendas. The report is across various funding sources.

• When the time comes to request the purchase of a good or service that was included in the detailed consolidated list of anticipated purchases that was approved by the Board of Trustees in the budget, the requestor submits a requisition and the requisition is routed for approval via the MUNIS system. Procurement will verify that the item requested was included in the detailed consolidated list that was approved by the Board of Trustees and will solicit the good or service per the requirements of the CCSD Procurement Code. Items approved as a line item in the budget do not require further board approval unless the potential cost exceeds the budgeted amount. For example, if a specific good or service is included in the detailed consolidated list at a budgeted amount of $100,000 but the solicitation generates an offer of $125,000, then that purchase would need to go to the Board for approval, because it was over the budgeted amount. If the items or service are being procured as a multi term agreement and the potential value is over the budgeted amount, Board approval is required. The item must be identified specifically in the line item as the item(s) or services(s) being requested. A specific description must be used, not generic. Items that are not specific must be approved by the Board.

• Once a solicitation is closed and a contract awarded, Procurement will provide the Board with information regarding the solicitation as an update.

• All contracts or purchases above $50,000 not previously approved by the Board must be sent for Board approval, prior to solicitation – ie. Construction contracts, insurance contracts or purchases, service contracts, consultants. Selection of A/E and Construction Management firms to be negotiated with should be approved by the Superintendent prior to negotiations. After negotiations the Board shall approve the contract. Items exempted by the Board in the Procurement Code that are above $50,000 require board approval either during the budget adoption process or when the need arises. Once a construction project construction budget and 12 part budgets are presented to the board for approval, staff will provide information regarding purchases on a monthly/quarterly basis, unless a budget amount is exceeded, which requires additional Board approval.

Page 31 of 167 FY 2015 Second Reading June 9, 2014

Thursday, May 26, 2011

Mr. Fred Feil Director, Contracts and Procurement Charleston County School District 3999 Bridge View Drive North Charleston, SC 29405

Mr. Feil,

We have read and discussed with you the Board Approval Process in regards to planned procurement requisitions for the next fiscal year. Based on our work it appears the Board Approval Process is in compliance with Charleston County School District’s procurement code and will meet the requirements and regulations thereof, as well as the agreed-upon-procedures performed by Greene, Finney & Horton, LLP.

Sincerely,

Greene, Finney & Horton, LLP Mauldin, South Carolina

211 E. Butler Road  Suite C-6 4986 Calvin Lane 107 Hillcrest Avenue Mauldin, SC 29662 North Charleston, SC 29418 Simpsonville, SC 29681 864.232.5204 Fax: 864-232-5532 843-735-5805 864-962-1040 Fax: 864-962-1044 Page 32 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 Board Approval for Budget Detail worksheet - >$50,000 Worksheet

FY2015 Requesting Department Requesting # Department Name Fund Function Object Specific Line Item Detail Amount Risk, Safety & Env. 0166 Mgmt 100 2319 270 Self Insured Tax $75,000.00 Risk, Safety & Env. Second Injury Fund 0166 Mgmt 100 2319 271 assessment for WC $400,000.00 Risk, Safety & Env. 0166 Mgmt 100 2319 272 Admin Fee for WC - CORVEL $67,650.00 Risk, Safety & Env. 0166 Mgmt 100 2319 272 Admin Fee for WC - New TPA $72,000.00 Risk, Safety & Env. 0166 Mgmt 100 2319 272 Excess WC Insurance Renewal $100,000.00 Risk, Safety & Env. 0166 Mgmt 100 2319 273 WC Medical Payments $975,000.00 Risk, Safety & Env. 0166 Mgmt 100 2319 274 WC Legal Settlements $725,000.00 Risk, Safety & Env. 0166 Mgmt 100 2319 275 WC TTD Payments $600,000.00 Human Capital Charleston Promise 0130 Development 100 2119 310 Neighborhood Year 2 of 3 150,000.00 Various schools Maintenance 100 2585 310 Tyco - Recurring Cost 524,473.00 Risk, Safety & Env. 0999 Mgmt 100 2548 310 Dodson Pest Control $72,000.00 Risk, Safety & Env. HM Northcutt Water 0999 Mgmt 100 2548 310 Monitoring $72, 624. 00 TSC - Annual Maintenance 0140 Security Dept 100 2580 310 Surveillance All Schools 159,429.00 TSC - Annual Maintenance 0140 Security Dept 100 2580 310 Access Control All Schools 385,098.00 Charleston County Sheriff's Dept - School Resource 0140 Security Dept 100 2580 310 Officers (SROs) 103,500.00 Mt. Pleasant Police Dept - School Resource Officers 0140 Security Dept 100 2580 310 (SROs) 103,500.00 N. Charleston Police Dept - School Resource Officers 0140 Security Dept 100 2580 310 (SROs) 267,000.00 Charleston City Police Dept - School Resource Officers 0140 Security Dept 100 2580 310 (SROs) 207,000.00 Student education by intergovernmental agency (Dept. of Juvenile Justice 0999 Financial Services 100 1130 311 payments for CCSD students) $80,000.00 0999 Financial Services 100 1130 311 VIF Fees 75,000.00 Non-payroll services for 0999 Financial Services 100 1450 311 homebound students 500,000.00 ESEA SES (State Approved 0120 Federal Programs 201 1750 311 providers) 1,262,694.00 0120 Federal Programs 201 1750 311 University Instructors 100,000.00

Contracted services for nurses Dept of Exceptional working with medically fragile 0169 Children 203 2134 311 students, ATC 22,587.56

Page 33 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 Board Approval for Budget Detail worksheet - >$50,000 Worksheet

FY2015 Requesting Department Requesting # Department Name Fund Function Object Specific Line Item Detail Amount

Contracted services for nurses Dept of Exceptional working with medically fragile 0169 Children 385 2134 311 students, ATC 16,000.00

Contracted services for nurses Dept of Exceptional working with medically fragile 0169 Children 803 2134 311 students, ATC 4,000.00 Engaging Creative Minds instructional programing at 25 0121 Fine Arts 100 1130 312 schools 221,583.00 0128 C&I (ELA) 267 2240 312 Literacy In Focus 60,000.00 Empower Educational 0999 Instructional Support 267 2240 312 Consulting (Math) K-5 STEM 69,000.00 Beyond the Classroom Math 0999 Instructional Support 267 2240 312 PD 76,500.00 0999 Instructional Support 267 2240 312 S2TEM Centers SC 78,000.00 0999 Instructional Support 267 2240 312 Carnegie (K-8 PD for Math) 81,000.00 Teachers College (Staff 0999 Instructional Support 267 2213 312 Development) 85,000.00 MELE (Masters in Education 0999 Instructional Support 267 2213 312 in Literacy Education) 132,000.00 0128 Professional Dev 267 2240 312 Literacy for Learning 60,000.00

0128 Professional Dev 267 2240 312 Center for Creative Leadership 95,000.00 0128 Professional Dev 267 2240 312 Corwin 135,000.00 0128 Professional Dev 267 2240 312 Newman Consulting 85,000.00 0999 Instructional Support 960 2211 312 Consulting Svcs/Training 69,300.00 0999 Instructional Support 960 2211 312 Reading Partners 300,000.00 0128 Professional Dev 960 2240 312 Wings for Kids 240,000.00

Contracted services for OT/PT, speech, and Interpreter services when vacancies or absences require contracting, Dept of Exceptional Supplemental and Charleston 0999 Children 203 1260 313 Interpreting Svcs. 30,000.00

Contracted services for OT/PT, speech, and Interpreter services when vacancies or absences require contracting, Dept of Exceptional Supplemental and Charleston 0999 Children 385 1260 313 Interpreting Svcs. 50,000.00

Out of District residential placements and mental health counselors for CCSD students Dept of Exceptional as required, e.g. Chas. Mental 0999 Children 385 1280 313 Health, Palmetto Florence etc. 80,000.00 Human Capital 0130 Development 100 2212 315 Studer 80,000.00 0999 100 2210 315 Teach for America 240,000.00

Weiggghted Student Funding 0180 Finance & Adm Serv 100 2525 315 Consultants (Alvarez & Marsal) 55,000.00 Page 34 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 Board Approval for Budget Detail worksheet - >$50,000 Worksheet

FY2015 Requesting Department Requesting # Department Name Fund Function Object Specific Line Item Detail Amount 0999 100 2122 317 ACT Testing 115,500.00 Greene Finney Horton 0999 Financial Services 100 2319 318 External Audit Fees 195,000.00 Risk, Safety & Env. 0166 Mgmt 100 2319 319 Legal Services $100,000.00 (2547) - Summer school billing and unforeseen 0999 Plant Operations 100 2547 320 emergencies with all vendors 427,362.75 (2543) - Athletic Field upkeep of all CCSD locations (Wilson All Plant Operations 100 2543 320 Turf Mgt.) 200,568.00

(2547) - Custodial upkeep for All Plant Operations 100 2547 320 locations through Budd Group 600,697.79

(2543) - Grounds upkeep of all All Plant Operations 100 2543 320 CCSD locations (Accusweep) 1,873,588.10 (2547) - Custodial upkeep for locations through GCA Services All Plant Operations 100 2547 320 Group 4,513,157.00 (2547) - Custodial upkeep for locations through SSC Service All Plant Operations 100 2547 320 Solutions 4,609,987.00 Kelly Services - Outsourced 0999 Financial Services 100 1130 322 subs 1,000,000.00 Band Allocations, Instrument purchase and repair for 28 0121 Fine Arts 100 1130 323 band programs. 148,000.00 Mastercraft Bleacher 0111 Maintenance 100 2542 323 Inspection & Repair 50,000.00 VSC - Fire Extinguisher & 0111 Maintenance 100 2542 323 Hood Inspection & Repair 50,000.00 Thyssenkrupp - Elevator 0111 Maintenance 100 2542 323 Preventative Maintenance 53,240.00 Brady Trane - Boiler 0111 Maintenance 100 2542 323 Maintenance Inspection 79,295.00 VSC - Sprinkler Inspection & 0111 Maintenance 100 2542 323 Repair 80,220.00 (2543) - Retention pond water for all properties (PLM Lake All Plant Operations 100 2543 323 Mgt.) 60,166.25 (2543) - Mulch for all properties (Low Country All Plant Operations 100 2543 323 Mulch) 126,600.43 Risk, Safety & Env. 0166 Mgmt 100 2542 323 Playground Repairs $50,000.00 Risk, Safety & Env. 0999 Mgmt 100 2548 323 Mold Cleaning $75,000.00 Risk, Safety & Env. 0166 Mgmt 100 2319 324 Flood Insurance Premium $400,000.00 Risk, Safety & Env. 0166 Mgmt 100 2319 324 Property Insurance Coverage $7,284,585.00 Rental for all high school 0999 Financial Services 100 1140 325 graduations 155,000.00 William Scottsman - Mobile 0111 Maintenance 100 2542 325 Classroom Rental 72,334.08

Page 35 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 Board Approval for Budget Detail worksheet - >$50,000 Worksheet

FY2015 Requesting Department Requesting # Department Name Fund Function Object Specific Line Item Detail Amount (2547) - Contracted Day Porters for locations through All Plant Operations 100 2547 326 Budd Group 278,693.07 (2547) - Contracted Day Porters for locations through All Plant Operations 100 2547 326 GCA Services Group 1,270,308.70 (2547) - Contracted Day Porters for locations through All Plant Operations 100 2547 326 SSC Service Solutions 1,691,136.54 (2547) - Estimated waste pickup at all locations thorugh All Plant Operations 100 2547 329 Fennell 270,237.00 (2547) - Estimated compost waste pickup at all locations All Plant Operations 100 2547 330 thorugh FWD 90,238.00 Contracted services for transportation for medically Dept of Exceptional fragile students, e.g. Personal 0169 Children 100 2552 331 Care 81,450.00 ESES Choice (Durham Bus 0120 Federal Programs 201 2517 331 Services) 1,262,694.00 Dept of Exceptional Student transportation for 0169 Children 385 2517 331 medically fragile students. 50,000.00 Dept of Exceptional Student transportation for 0169 Children 385 2517 331 medically fragile students. 50,000.00 0111 Maintenance 100 2542 342 GPS 50,160.00 0111 Maintenance 100 2542 342 Verizon -Cellular Service 63,600.00

Contracted Service (Hammes) to provide technology maintenance and set up prior 0156 IT Customer Support 100 2667 345 to teachers returning to school 128,000.00 augment technology staff to allow for timely responses during the busiest times of the 0156 IT Customer Support 100 2667 345 year. These services are used 242,000.00 GOF - Cropper GIS - Business Intelligence Geographic Information and Information System hosting and 0137 Management 100 2661 345 enhancements. $60,000 GOF - Contracted services to provide for Apple engineering 0153 Network Operations 100 2667 345 and support. $80,000

Page 36 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 Board Approval for Budget Detail worksheet - >$50,000 Worksheet

FY2015 Requesting Department Requesting # Department Name Fund Function Object Specific Line Item Detail Amount

GOF - Contracted database administrator to handle routine maintenance for various instructional applications as well as maintaining the District's SIF infrastructure. SIF (School Interoperability Framework) provides real time integration among various systems and is used extensively by the State Department of Education to provide such things as unique student numbers and textbook 0153 Network Operations 100 2667 345 ordering/accounting. $120,500

GOF - Contracted engineering services for network configuration and diagnostics to support the District's switching and routing, cabling 0153 Network Operations 100 2667 345 and wirleless infrastructure. $127,400

GOF - High level specialty contract sertvices and engineering to support Google Apps, iPad 1:1 initiative, iPad MDM management, Google Applications Deployment and 0153 Network Operations 100 2667 345 management $50,000

GOF - Contracted engineering services for server/workstation management. Provides support for network printing solutions, Software testing, file access updates and a backup for the 0153 Network Operations 100 2667 345 HEAT system. $110,000 services. Provides project support for various 0153 Network Operations 100 2667 345 installations within CCSD $150,000 and technical support for key 0153/0999 Network Operations 100 2661 345 data network components $235,604 GOF - Phone system maintenance contract provides expert assistance in maintaining our phone 0153/0999 Network Operations 100 2661 345 systems. $216,057 GOF - Contracted Service HAMMES to provide technology mainteance and set up prior to teachers returning 0156 IT Customer Support 100 2667 345 to school $128,000

Page 37 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 Board Approval for Budget Detail worksheet - >$50,000 Worksheet

FY2015 Requesting Department Requesting # Department Name Fund Function Object Specific Line Item Detail Amount GOF - Contracted services to augment technology staff to allow for timely responses during the busiest times of the year. These services are used to assit with PA, Help Desk, classroom equipment repairs - 0156 IT Customer Support 100 2667 345 TAPFIN $242,000 GOF - Contracted services to provide team leaders and project managers for large 0156 IT Customer Support 100 2667 345 mission-critical projects. $60,000 Information GOF - Gartner consulting 0173/0999 Technology 100 2667 345 annual subscription. $55,000 Information 0173/0999 Technology 100 2667 345 GOF -WAN Upgrades $183,500 0999 Instructional Support 338 2213 345 V-Math (MS Intervention) 60,000.00 0999 Instructional Support 338 2213 345 Explore Learning (Gizmos) 75,000.00 0999 Instructional Support 338 2213 345 Reflex (Fact Fluency) 145,000.00 Classroom Modernization - WH Platts SMARTBoard 0156/0999 IT Customer Support 5XX 2667 345 Projector/Bulb Replacement. $500,000 IT FCO - Contracted services to provide financial and expert technical assistance/management of 0152/0999 Technology Projects 5XX 2667 345 projects. $150,000

Information IT FCO - Project Management 0173/0999 Technology 5XX 2667 345 and Implementation Services. $75,000 Classroom Modernization - Information Project Management and 0173/0999 Technology 5XX 2667 345 Implementation Services. $382,600 Ricoh/Ikon Lease & cost per copy program at all schools 0999 Procurement 100 1130 360 and offices 2,670,000.00 Employee Assistance Program (EAP) for the District 0108 Employee Relations 100 2649 399 (99912649-399) 61,500.00 Annual investment in Education Foundation for 0999 Financial Services 100 1130 399 Pathways Project 53,900.00 0111 Maintenance 100 2542 399 Bio Amp Treatment 69,000.00 Tri-Dim Corp - Coil Cleaning 0111 Maintenance 100 2542 399 PM Contract 116,109.30 Tri-Dim Corp - Filter Change- 0111 Maintenance 100 2542 399 out Contract 194,963.76 0999 100 1480 399 ECM Experiences for Schools 51,000.00 Dept of Exceptional Instructional materials for 0999 Children 100 1215 410 special education classrooms 95,000.00 0111 Maintenance 100 2542 410 AC Filter Purchase 199,814.00 0999 Instructional Support 338 2213 410 Lucy Calkins (Units of Study) 55,000.00 0999 Instructional Support 960 2213 410 Art in History 60,000.00

0999 Instructional Support 960 2213 410 Schoolwide 3-5 Grammar Prog 61,665.00

Page 38 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 Board Approval for Budget Detail worksheet - >$50,000 Worksheet

FY2015 Requesting Department Requesting # Department Name Fund Function Object Specific Line Item Detail Amount Number Worlds 2015 (K-5 0999 Instructional Support 960 2213 410 Intervention) 90,000.00 0999 Instructional Support 967 2213 410 Vernier (Sci Probes) 65,000.00 GOF/Software FCO - Internet 0173 Network Operations 100 2661 446 Content Filter $40,000 Excent - RTI Module License fee year two of a three year Student Intervention Board approved software 0384 Services 580 2536 446 agreement. 80,000.00 Business Intelligence Software FCO - MUNIS - Fund and Information accounting and employee 0137/0999 Management 5XX 2667 446 related systems $310,000 Software FCO - HealthOffice 0152/0999 Technology Projects 5XX 2667 446 Web - Nursing software $63,750 Software FCO - Destiny/Gale/Mackin Resources - Library automation/Online database 0152/0999 Technology Projects 5XX 2667 446 subscriptions $198,000 Software FCO - E2020 - Credit 0152/0999 Technology Projects 5XX 2667 446 recovery $498,000 Software FCO - SharpSchool - Web-hosting, student e-mail, 0152/0999 Technology Projects 5XX 2667 446 Learning Mgt System (LMS) $120,000

Software FCO - School-to- 0152/0999 Technology Projects 5XX 2667 446 Home Communication System $108,270 Software FCO - PALMS (TrueNorth Logic) - Human 0152/0999 Technology Projects 5XX 2667 446 Capital Management System $150,000 Software FCO - LevelData - 0152/0999 Technology Projects 5XX 2667 446 Data Integration Solution $173,250 Software FCO - InfoSnap - 0152/0999 Technology Projects 5XX 2667 446 Student Enrollment $72,600 Software FCO - Voyager 0152/0999 Technology Projects 5XX 2667 446 Learning - Literacy Software $194,600 Software FCO - Redesign 0152/0999 Technology Projects 5XX 2667 446 ccsdschools.com $250,000 0152/0999 Network Operations 5XX 2667 446 Software FCO - Smart Choice $75,000

Software FCO - Network Software - Network OS, Network Access Control, School Interoperability Framework, Anti-malware, Virtual Machines, Data Security, Mail Archival, Archive eDiscovery Mobile Device Management, Traffic shaping, Network Monitoring, Wireless Network Monitoring, Network search, Cache 0153/0999 Network Operations 5XX 2667 446 licensing $417,000 Software FCO - Google Vault - 0153/0999 Network Operations 5XX 2667 446 e-mail Archiving Solution $75,000 Software FCO - Lightspeed 0153/0999 Network Operations 5XX 2667 446 MDM $79, 543

Page 39 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 Board Approval for Budget Detail worksheet - >$50,000 Worksheet

FY2015 Requesting Department Requesting # Department Name Fund Function Object Specific Line Item Detail Amount GOF/Software FCO - Internet 0153/0999 Network Operations 5XX 2667 446 Content Filter $175,000 Educational 880/832/2 TBD - Personal Mastery 0155/0999 Technology 34 2667 446 software. $270,000 Curriculum & Classroom Modernization - 0128/0999 Instruction 5XX 2667 447 Media Center Upgrades $1,045,000 Classroom Modernization - District-wide Lab and Admin PC Replacement (Computer 0152/0999 Technology Projects 5XX 2667 447 Purchases). $1,187,500 Classroom Modernization - Educational Student Computer 0155/0999 Technology 5XX 2667 447 Replacement with iPads. $3,100,000 Information Classroom Modernization - 0155/0999 Technology 5XX 2667 448 Printer Replacement $551,000 Classroom Modernization - WH Platts -SMARTBoard 0156/0999 IT Customer Support 5XX 2667 448 Support and Maintenance. $100,000 Fuel purchase for Districtwide 0999 Maintenance 100 2545 472 fleet 323,554.00 IT FCO - C-4 School switches and routers for which support/replacement parts are 0152 /0 999 Technology Pro jects 5XX 2667 545 no longer available $350 ,000 IT FCO - C-4 School servers that are out of warranty and replacement parts are 0152/0999 Technology Projects 5XX 2667 545 unavailable. $70,000 IT FCO - C-4 School phone systems that are out of warranty and replacement 0152/0999 Technology Projects 5XX 2667 545 parts are unavailable. $390,000

IT FCO - Summer mobiles includes instructional 0152/0999 Technology Projects 5XX 2667 545 equipment and cabling needs. $75,000 IT FCO - Cabling, switches, and associated parts for mobile moves, school cabling requests, and strategic instructional 0152/0999 Technology Projects 5XX 2667 545 cabling needs. $100,000 IT FCO - C-4 School PA systems that are out of warranty and replacement 0152/0999 Technology Projects 5XX 2667 545 parts are unavailable $50,000 Classroom Modernization - Technology Backfill: SMARTBoard and projector, Teacher Laptops, Document Cameras, Sound Enhancement, Data Cabling, and Building 0152/0999 Technology Projects 5XX 2667 545 Modifications $100,000 Classroom Modernization - 0152/0999 Technology Projects 5XX 2667 545 Wireless Network Upgrades $750,000 Classroom Modernization - District-wide Video Distribution/Sound System 0152/0999 Technology Projects 5XX 2667 545 Replacement. $447,450 Page 40 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 Board Approval for Budget Detail worksheet - >$50,000 Worksheet

FY2015 Requesting Department Requesting # Department Name Fund Function Object Specific Line Item Detail Amount IT FCO - C-4 Data center servers that are out of warranty and replacement parts are 0153/0999 Network Operations 5XX 2667 545 unavailable. $56,000

IT FCO - C-4 Data center network electronics replacements of core equipment for which support is no longer available or existing 0153/0999 Network Operations 5XX 2667 545 equipment is inadequate $123,000 Organization membership dues 0999 Financial Services 100 2525 640 for District 89,250.00 Risk, Safety & Env. Liability/Tort Ins - Student 0166 Mgmt 100 2319 650 Accident Ins. $105,777.00 Risk, Safety & Env. Liability/Tort Ins - Athletic 0166 Mgmt 100 2319 650 Ins. $146,777.00 Risk, Safety & Env. Liability/Tort Ins - General 0166 Mgmt 100 2319 650 Liability Coverage $500,000.00 Risk, Safety & Env. 0166 Mgmt 100 2319 651 Litigation and Settlements $200,000.00 0121 Fine Arts 100 1140 690 Band Uniform Replacement 60,000.00

(2549) - Estimated solid waste fee for all properties through 0999 Plant Operations 100 2549 692 Charleston County User Fee 551,627.00 Proviso to pay other districts for providing FAPE to CCSD Dept of Exceptional students enrolled in other 0999 Children 100 4120 710 districts. 138,200.00 TOTAL $58,299,518.33

Repeat item New items FCO

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Page 42 of 167 FY 2015 Second Reading June 9, 2014

FY2015

CONSOLIDATED BUDGET OVERVIEW

GENERAL OPERATING FUND

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Page 44 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL OPERATING FUND BUDGET Balancing the budget - FY2015 2nd Reading

FY2014 FY2015 Projected Budget Budget Variance: 1 TOTAL ESTIMATED REVENUES $382,064,659 $401,584,426 $ 19,519,767 2 TOTAL ESTIMATED EXPENDITURES $382,064,659 $404,009,148 $ (21,944,489) 3 Variance for Revenues & Expenditures $0 ($2,424,722)

REVENUE Changes to Revenue Budgets: Eliminate one-time revenue sources from FY2014 4 Use of Fund Balance ($10,000,000)

Changes in Revenue for FY2015 5 Increased Ad Valorem taxes $11,587,153 6 Increased delinquent taxes $2,000,000 7 Tier 3 Sales tax revenue for school operations 1,071,573 8 EFA revenues 8A Decreased EFA revenues (1,105,665) 8B Additional EFA revenue for 500 additional students 350,000 8C Add-on weights - new K12 education funding 6,095,845 8D One-time Hold-harmless EFA funding 3,639,331 9 Increased Fringe Benefit revenues 450,602 10 Use of Fund Balance 5,000,000 11 IiidiIncrease in indirect costs 377,911 12 Reductions & changes in other revenue lines (Local & State) 53,017

FY2015 Projected Revenue Budget - 1st Reading $401,584,426 REVENUES Changes to Revenue Budgets from 1st Reading to 2nd Reading 13 Additional Use of Fund Balance $2,424,722 14 TOTAL CHANGES $2,424,722

FY2015 Projected Revenue Budget - 2nd Reading (6.3.14) $404,009,148

Page 45 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL OPERATING FUND BUDGET Balancing the budget - FY2015 2nd Reading

EXPENDITURES Changes to Expenditure Budgets from FY2014 1 Salary Study $8,500,000 2 Step 3,100,000 3 North Charleston Creative Arts Elementary-add Grade 4 190,500 4 Center for Advanced Studies at Wando 1,600,000 5 Increased enrollment - additional staff and supply allocations 2,000,000 6 District 20 schools return to the peninsula (350,000) 7 Renaissance Schools-reduce contracts (409,500) 8 Remove 4 day professional development addition (194 day contracts) (1,700,000) 9 Reduction in telephones & cell phones (389,400) 10 Reduction in water & sewer (280,719) 11 Reduction in technology supplies & software (404,968) 12 Reduction in subs, stipends and temp salaries (1,427,335) 13 Increased health insurance premiums - employer portion @ 4.5% 1,848,237 14 Reduction in Permanent subs (671,173) 15 Advanced placement offerings 1,235,000 16 Increased property services & outsourced day porters 501,891

EXPENDITURES Changes to Expenditure Budgets from FY2014 17 RdReduc tion t o regul ar sal ari es f or out sourced dd day por ters (560,256) 18 Increased property insurance 980,299 19 Increased student transportation (contract and additional maintenance) 695,819 20 Middle School Transportation 1,600,000 21 Increased energy & fuel costs 274,225 22 Increase in charter school disbursements 2,270,281 23 Choice - Montessori expansion 640,560 24 ELL Summer Program 101,772 24 ELL expansion 785,560 24 Expansion of Induction Teacher Mentors 140,000 25 Professional Development days @ 3 schools 275,000 26 Supplement schools losing SIG funds (Net) 550,000 27 Project Liftoff @ Brentwood Campus $2,000,000 28 IZLC Fifth Quarter 315,000 29 District 2 Task Force-Magnet Principal 113,000 30 District 9 Task Force-Frierson Computer Lab 63,400 31 District 9 Task Force-Angel Oak Start up and 2 FTEs 126,800 32 District 10 Task Force-Combine Middle Schools (Principal on Special Assignment) 100,000 33 Reduction to other areas (537,821) 34 Backpacked EIA funds to GOF 2,233,317 TOTAL CHANGES $25,509,489 FY2015 Projected Expenditure Budget - 1st Reading $407,574,148

Page 46 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL OPERATING FUND BUDGET Balancing the budget - FY2015 2nd Reading

EXPENDITURES Changes to Expenditure Budgets from 1st Reading to 2nd Reading 35 District 2 Magnet Principal - delay 1 year ($113,000) 36 Reduce ELL expansion (100,000) 37 Reduce Montessori expansion (107,000) 38 Reduce projected Meeting Street Group (500,000) 39 Reduce Property Insurance premium increase (400,000) 40 Reduction to departmental budgets (300,000) 41 Teach for America - Cohort 1 (120,000) 42 Adjustment to Advanced Placement expansion costs (325,000) 43 Middle School Transportation (1,600,000) 44 TOTAL CHANGES ($3,565,000)

FY2015 Projected Expenditure Budget - 2nd Reading (6.3.14) $404,009,148

Page 47 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL OPERATING FUND BUDGET Balancing the budget - FY2015 2nd Reading

INITATIVES NOT ADDRESSED IN FY2015 BUDGET 4-year old CD class expansion Career & Technology Education (CTE) expansion Computer Education Teachers in Elementary Schools (currently a .5 FTE) Cost of Living Adjustment Literacy Expansion School Support Pool funding expansion Middle School Sports Rural School strategy expansion Community High School Alternative Education Math Supports

Page 48 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL OPERATING REVENUE LINE ITEM DETAIL FY 2015 Projected Budgetary Purpose Statement Allocations LOCAL SOURCES

Ad Valorem taxes 1110 Revenues generated through property taxes based on a $ 215,829,568 Board-approved millage assessment for eligible property Delinquent taxes 1140 Delinquent taxes paid during the year by residents to 10,000,000 include fines and penalties Interest on Investments 1510 Interest earned on investments and deposits of District 100,000 funds Receipt of Insurance Proceeds 1993 Receipt from insurance rebates - Refund of Prior Year's Expenditures 1950 Refund of prior year's expenditures received after the 25,000 year is closed Miscellaneous (tuition, other, etc.) 1905 Miscellaneous revenue received by the District 50,000 throughout the year Payments from Other Governments 2200 Payments from other Governmental agencies and 20,704 school disricts for services provided to students TOTAL LOCAL SOURCES $ 226,025,272

STATE SOURCES

Handicapped Transportation 3131 State revenue for transporting handicapped students to $ 9,000 and from school who cannot be transported by regular school buses School Bus Driver's Salary 3160 State revenue for reimbursement of bus driver salaries, 1,450,207 limited to the bus driver salary schedule of the State Employer Contributions (Fringe) 3180 State revenue for fringe benefit costs to school districts 15,682,731 for its employees to include state retirement, life insurance, social security and health insurance Retiree Insurance 3181 State revenue for retired employees' fringe benefit costs 7,297,970 Education Finance Act 3327 State revenue for each student based on the category 38,810,487 of each student and calculated based on Average Daily Membership as of the 135th day of school Hold Harmless Provision 3340 State revenue for each student based on the category 3,639,331 of each student and calculated based on Average Daily Membership as of the 135th day of school Local Property Tax Relief 3810 State revenue sent as reimbursement for property tax 16,955,781 exemptions granted for taxpayers on the first $100,000 assessed value of their owner-occupied, 4% eligible property Homestead Exemption 3820 State revenue sent as reimbursement for property tax 3,557,262 exemptions granted for taxpayers over 65 years old or legally blind or permanently and totally disabled Tier III - Sales Tax 3825 State revenue for Local Property Tax Relief based on 67,919,144 Act 388 granted for eligible property in the form of the one cent sales tax Merchant's Inventory Tax 3830 State revenue sent as reimbursement for property tax 1,948,337 exemptions granted for business inventories Other State Revenue 3162 State revenue for bus driver workers' compensation 150,000 costs TOTAL STATE SOURCES $ 157,420,250

Page 49 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL OPERATING REVENUE LINE ITEM DETAIL FY 2015 Projected Budgetary Purpose Statement Allocations FEDERAL SOURCES

Maintenance & Operations 4110 Federal revenue received directly from federal $ 106,861 government as reimbursement for funds lost in property taxes by 1) Military occupation of county property that generates no ad valorem taxes or 2) military dependents attending district schools but not paying local property taxes US Forest Commission Revenues 4992 Federal revenue received directly from federal - government for their share of the receipts from National Forests within the State TOTAL FEDERAL SOURCES $ 106,861

OTHER FINANCING SOURCES

ERATE Funds 5220 Transfer from E-Rate special revenue funding 1,000,000 Transfer from EIA Fund 5230 Interfund transfers from EIA funding sources to General 8,782,056 Operating Fund for EIA funds 350 - Teacher Salary Increase and Fund 355 - related fringe benefits Sale of Fixed Assets 5300 Revenue received from the sale of District assets such 25,000 as land, obsolete or unusable equipment Indirect Costs 5280 Interfund transfers from Special Revenue Funds and 3,224,987 Food Service Funds for reimbursement to the General Operating Fund for overhead costs. The percent charged to each fund is formulated by the State Department for each school district. This percent is charged to each allowable fund for all expenditures excluding capital outlay TOTAL OTHER FINANCING SOURCES $ 13,032,043

FUND BALANCE

Use of Fund Balance 9999 Revenue from the use of District undesignated fund $ 7,424,722 balance TOTAL FUND BALANCE $ 7,424,722

TOTAL GENERAL FUND REVENUES AND OTHER FINANCING SOURCES $ 404,009,148

Page 50 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT GENERAL OPERATING REVENUE BUDGET COMPARISON FY2014 TO FY2015

Original Projected FY2014 % of FY 2015 % of FY14 To FY15 Budget Total Budget Total Variance % Variance LOCAL SOURCES Ad Valorem Taxes 204,242,415 53.42% $ 215,829,568 53.42% $ 11,587,153 5.67 % Delinquent Taxes 8,000,000 2.09% 10,000,000 2.48% 2,000,000 25.00 % Interest on Investments 100,000 0.03% 100,000 0.02% 0 0.00 % Receipt of Insurance Proceeds 0 0.00% 000.00% 0.00 % Refund of Prior Year's Expenditures 25,000 0.01% 25,000 0.01% 0 0.00 % Miscellaneous (tuition, other, etc.) 100,000 0.03% 50,000 0.00% (50,000) (50.00%) Payments from Other Governments 10,000 0.00% 20,704 0.00% 10,704 107.04 % TOTAL LOCAL SOURCES $ 212,477,415 55.61% $ 226,025,272 55.95% $ 13,547,857 6.38 % STATE SOURCES Handicapped Transportation 6,000 0.00% $ 9,000 0.00% $ 3,000 50.00 % School Bus Driver's Salary 1,421,772 0.37% 1,450,207 0.36% 28,435 2.00 % Bus Driver Workers' Compensation 160,000 0.04% 150,000 0.04% )(10,000 (6.25%) Employer Contributions (FRINGE) 15,375,226 4.02% 15,682,731 3.88% 307,505 2.00 % Retiree Insurance 7,154,873 1.87% 7,297,970 1.81% 143,097 2.00 % Education Finance Act 33,470,306 8.75% 38,810,487 1.11% 5,340,181 15.95 % Hold Harmless Provision 0 0.00% 3,639,331 0.00% 3,639,331 0.00 % Local Property Tax Relief 16,955,782 4.43% 16,955,781 4.20% (1) 0.00 % Homestead Exemption 3,541,168 0.93% 3,557,262 0.88% 16,094 0.45 % Sales Tax - Tier III 66,847,571 17.48% 67,919,144 16.81% 1,071,573 1.60 % Merchant's Inventory Tax 1,948,337 0.51% 1,948,337 0.48% 0 0.00 % TOTAL STATE SOURCES $ 146,881,035 38.44% $ 157,420,250 38.96% $ 10,539,215 7.18 % FEDERAL SOURCES Maintenance & Operations 106,861 0.03% $ 106,861 0.03% $ 0 0.00 % US Forest Commission Revenues 75,000 0.02% 0)0.00% (75,000 (100.00%) TOTAL FEDERAL SOURCES $ 181,861 0.05% $ 106,861 0.03% $)(75,000 (41.24%) OTHER FINANCING SOURCES Transfer from EIA Fund 8,652,272 2.26% $ 8,782,056 2.17% $ 129,784 1.50 % Sale of Fixed Assets 25,000 0.01% 25,000 0.01% 0 0.00 % Transfer from Special Revenue Funds 1,000,000 0.26% 1,000,000 0.25% 0 0.00 % Indirect Costs 2,847,076 0.74% 3,224,987 0.00% 377,911 13.27 % TOTAL OTHER FINANCING SOURCES $ 12,524,348 3.28% $ 13,032,043 3.23% $ 507,695 4.05 % CARRY OVER FUNDS Use of Fund Balance 10,000,000 2.62% $ 7,424,722 1.84% $ (2,575,278) (25.75%) TOTAL CARRY OVER FUNDS $ 10,000,000 2.62% $ 7,424,722 1.84% $)(2,575,278 (25.75%) TOTAL GENERAL FUND REVENUES AND OTHER FINANCING SOURCES $ 382,064,659 100.00% $ 404,009,148 100.00% $ 21,944,4895.74 %

Page 51 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT FY2015 EXPENDITURE BUDGET GENERAL OPERATING FUND

FY2014 FY2015 Original Projected CATEGORY Budget Budget

Salaries $ 202,348,955 $ 212,125,258 Employee Benefits 69,565,719 75,236,028 Purchased Services 55,558,245 59,108,392 Materials & Supplies 19,735,252 21,551,746 Capital Outlay 23,652 23,652 Other Objects 6,195,524 5,056,476 Transfers 27,737,313 30,007,596 Reserves 900,000 900,000 GRAND TOTAL $ 382,064,659 $ 404,009,148

General Operating Expenditure Comparison

Salaries Employee Benefits Purchased Services Materials & Supplies Capital Outlay FY2014 FY2015 Other Objects Transfers Reserves 0M 40M 80M 120M 160M 200M 240M Dollar Amount

Page 52 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 FY2015 BUDGET - GENERAL OPERATING FUND EXPENDITURE BUDGET COMPARISON

FY2014 FY2015 OBJ. ORIGINAL PROJECTED NUM. CATEGORY VARIANCE BUDGET BUDGET SALARIES 110 ADMINISTRATIVE SALARY $ 11,081,872 $ 12,442,479 $ 1,360,608 111 PRINCIPAL/AST PRINCIPAL SAL 11,209,267 14,817,165 3,607,898 112 TEACHER/PROFESSIONAL ED SALARY 139,878,965 145,854,610 5,975,645 113 PROFESSIONAL OTHER SALARY 5,341,023 5,823,857 482,834 114 TECHNICAL SALARY 1,908,561 2,003,501 94,940 115 TEACHER AST/CLERICAL SALARY 24,325,686 24,504,941 179,255 116 CRAFTS AND TRADES SALARY 4,196,872 4,181,456 )(15,417 117 BUS DRIVER/APPRENTICE SALARY 179,775 177,325 (2,450) 119 SERVICE WORK SALARY 597,730 37,474 )(560,256 TOTAL REGULAR SALARIES $ 198,719,751 $ 209,842,808 $ 11,123,057 122 TEMPO SAL - SUBSTITUTE TEACHER 988,114 0)(988,114 125 TEMPO SAL TEACHER AST/CLERICAL 163,368 65,000 )(98,368 TOTAL SUBSTITUTE & TEMPO SALARIES $ 1,151,482 $ 65,000 $)(1,086,482 135 OVERTIME SALARY - T AST/CLER 29,732 37,108 7,376 136 OVERTIME SALARY - WORKER 71,550 71,550 0 139 OVERTIME SALARY - SERVICE WORK 21,600 21,600 0 TOTAL OVERTIME SALARIES $ 122,882 $ 130,258 $ 7,376 140 TERMINAL LEAVE $ 100,000 $ 100,000 $ 0 142 SUPPLEMENTAL SALARY $ 2,254,840 $ 1,987,192 $ (267,648) TOTAL SUPPLEMENTAL SALARIES $ 2,354,840 $ 2,087,192 $)(267,648

FRINGE BENEFITS 210 GROUP HEALTH AND LIFE INS $ 20,140,371 $ 22,309,854 $ 2,169,482 220 EMPLOYEE RETIREMENT 30,767,738 33,193,514 2,425,776 230 SOCIAL SECURITY 15,219,887 16,228,979 1,009,092 260 UNEMPLOYMENT COMPENSATION TAX 371,326 451,227 79,902 270 WKRS' COMP - REIMB OTHR FUNDS 80,655 84,723 4,067 271 WKRS' COMP - ASSESSMENTS 400,000 400,000 0 272 WRKRS' COMP - PREMIUMS 255,300 239,650 )(15,650 273 WRKRS' COMP - MEDICAL PAYMENTS 975,000 975,000 0 274 WRKRS' COMP-SETTLEMENTS/LEGAL 725,000 725,000 0 275 WRKRS' COMP-TTD PAYMENTS 600,000 600,000 0 290 OTHER BENEFITS 30,441 28,081 (2,360) TOTAL FRINGE BENEFITS $ 69,565,719 $ 75,236,028 $ 5,670,309

PURCHASED SERVICES 310 PROFESSIONAL/TECHNICAL SRVS $ 2,223,837 $ 2,428,906 $ 205,069 311 INSTRUCTIONAL SERVICES 872,982 707,661 )(165,321 312 INSTRUCTIONAL PROGRAMS 62,900 333,898 270,998 313 STUDENT SERVICES 0 38,481 38,481 314 STAFF SERVICES 1,517 1,500 )(17 315 MANAGEMENT SERVICES 912,456 853,406 )(59,050 317 STATISTICAL SERVICES 1,900 167,354 165,454 318 AUDIT FEES 190,000 195,000 5,000 319 LEGAL SERVICES 289,820 287,822 (1,998) 320 PROPERTY SERVICES 11,635,885 12,381,547 745,662 321 PUBLIC UTIL SVS WATER/SEWAGE 1,347,613 1,326,894 )(20,719 322 OUTSOURCED SUBSTITUTES 2,791,402 2,936,895 145,493 323 REPAIRS AND MAINTENANCE SRVS 2,161,533 2,526,819 365,286 324 PROPERTY INSURANCE 6,656,115 7,271,472 615,357 Page 53 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 FY2015 BUDGET - GENERAL OPERATING FUND EXPENDITURE BUDGET COMPARISON

FY2014 FY2015 OBJ. ORIGINAL PROJECTED NUM. CATEGORY VARIANCE BUDGET BUDGET 325 RENTALS/LEASE $ 582,548 $ 596,814 $ 14,266 326 ADDITIONAL DAY PORTERS 2,970,006 3,246,016 276,011 329 OTHER PROPERTY SERVICES 357,012 397,486 40,474 331 STUDENT TRANSPORTATION 12,876,332 13,572,151 695,819 332 IN STATE TRAVEL 725,162 867,766 142,604 333 CURRICULUM FIELD TRIP TRANSPRT 43,500 54,180 10,680 334 EXTRA-CURRICULAR FIELD TRIP TR 16,173 3,500 )(12,673 336 CAR ALLOWANCE/ LIEU OF MILEAGE 63,600 61,200 (2,400) 338 OUT OF STATE TRAVEL 91,253 240,824 149,571 339 OTHER TRANSPORTATION SERVICES 7,976 7,676 )(300 340 COMMUNICATION (TELEPHONE) 1,183,314 912,417 )(270,897 342 PAGER/CELL PHONE RENT/MESG SYS 416,038 301,035 (115,003) 345 TECHNOLOGY PURCHASED SERVICES 2,250,946 2,490,178 239,232 350 ADVERTISING 65,391 127,391 62,000 360 PRINTING AND BINDING 1,739,746 1,715,925 )(23,821 395 OTHER PROFESS/TECHNICAL SERV. 38,780 35,741 (3,039) 399 OTHER PURCHASED SERVICES 2,982,510 3,020,437 37,928 TOTAL PURCHASE SERVICES $ 55,558,245 $ 59,108,392 $ 3,550,147

MATERIALS & SUPPLIES 410 SUPPLIES $ 5,971,572 $ 7,823,409 $ 1,851,837 412 POSTAGE 120,209 124,282 4,073 417 FOOD AND CATERING 110,092 134,071 23,979 420 TEXTBOOKS 12,850 37,783 24,933 430 LIBRARY BOOKS 101,295 117,815 16,520 440 PERIODICALS 25,322 26,630 1,308 445 TECHNOLOGY SUPPLIES 287,042 285,992 (1,051) 446 TECHNOLOGY SOFTWARE 628,837 296,624 )(332,212 447 TECHNOLOGY COMPUTERS 62,215 46,204 )(16,010 448 TECHNOLOGY PERIPHERALS 99,045 63,350 )(35,695 470 ENERGY 12,713,675 12,991,100 277,425 471 FUEL OIL 19,250 16,050 (3,200) 472 GASOLINE 416,776 412,028 (4,748) 490 OTHER SUPPLIES AND MATERIALS 62,955 72,290 9,335 499 EIA FUNDS TO BE REDIRECTED $)(895,883 $)(895,883 $ 0 TOTAL MATERIALS & SUPPLIES $ 19,735,252 $ 21,551,746 $ 1,816,494

CAPITAL OUTLAY 540 EQUIPMENT $ 16,152 $ 16,152 $ 0 545 TECHNOLOGY EQUIP 7,500 7,500 0 TOTAL CAPITAL OUTLAY $ 23,652 $ 23,652 $0

OTHER OBJECTS 620 INTEREST $ 100,000 $ 100,000 $ 0 640 ORGANIZATION MEMSHP DUES/FEES 194,171 194,871 699 650 LIABILITY/TORT INSURANCE 787,612 752,554 )(35,058 651 LITIGATION AND SETTLEMENTS 200,000 200,000 0 690 OTHER OBJECTS 5,982,377 3,321,681 (2,660,696) 692 SOLID WASTE FEE 551,627 551,627 0 699 SEQUESTERED FUNDS (1,620,264) (64,257) 1,556,007 TOTAL OTHER OBJECTS $ 6,195,524 $ 5,056,476 $)(1,139,048

Page 54 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 FY2015 BUDGET - GENERAL OPERATING FUND EXPENDITURE BUDGET COMPARISON

FY2014 FY2015 OBJ. ORIGINAL PROJECTED NUM. CATEGORY VARIANCE BUDGET BUDGET TRANSFERS 710 TRANSFERS TO OTHER FUNDS $ 1,687,055 $ 1,687,054 $ (1) 720 TRANSITS/CHARTERS 26,050,259 28,320,542 2,270,284 TOTAL TRANSFERS $ 27,737,313 $ 30,007,596 $ 2,270,283

RESERVES 920 CONTINGENCY - STAFFING 750,000 750,000 0 930 CONTINGENCY - NON-STAFFING 150,000 150,000 0 TOTAL RESERVES $ 900,000 $ 900,000 $0

GRAND TOTAL ALL OBJECTS $ 382,064,659 $ 404,009,148 $ 21,944,489

Page 55 of 167 FY 2015 Second Reading June 9, 2014

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Page 56 of 167 FY 2015 Second Reading June 9, 2014

FY2015

CONSOLIDATED BUDGET OVERVIEW

SPECIAL REVENUE FUNDS

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Page 58 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT FY 2015 DETAIL INFORMATION ON SPECIAL REVENUE FUNDS

FY 2015 FUND PROJECTED NUM. FUND NAME Fund Description and Purpose Brief ALLOCATION 201 TITLE I (84.010) The purpose of this Federal fund is to ensure that all children $12,904,675.96 have a fair, equal, and significant opportunity to obtain a high-quality education and reach, at a minimum, proficiency on challenging state academic achievement standards and state academic assessments through such means as targeted assistance schools, schoolwide programs, increased parental involvement, and accountability.

203 IDEA These funds shall be used to supplement, not supplant, the $12,456,762.82 level of state and local funds expended for the education of children with disabilities.

205 PRESCHOOL - FEDERAL These funds shall be used to supplement and increase the level $376,986.11 (84.173) of state and local funds expended for the education of children with disabilities ages three, four, and five.

207 VOCATIONAL EDUCATION Federal Career and Technology Education (CATE) funds are $673,111.00 (84.048) distributed to the appropriate state education agency in each state based on a statutory formula, then are re-distributed to local educational agencies (LEAs) that have currently approved local plans/applications.

220 BEFORE & AFTER SCHOOL Before and After School Day Care funds are generated through$5,982,843.18 DAY CARE tuition and fees charged to participants. Expenditures are for site coordinators and hourly-paid instructors.

Page 59 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT FY 2015 DETAIL INFORMATION ON SPECIAL REVENUE FUNDS

FY 2015 FUND PROJECTED NUM. FUND NAME Fund Description and Purpose Brief ALLOCATION 224 21st CENTURY COMMUNITY Grants awarded by the South Carolina Department of Education $525,952.00 LEARN (SCDE), subject to the availability of funds, for the purpose of establishing or expanding activities in community learning centers.

233 GATEWAY CRADLE TO This Federal fund will be used to support one SC Gateways $58,865.34 CAREERS Project Coach at Lambs Elementary by providing funds for the coach to provide direct classroom based technical assistance and site based support for teachers to improve outcomes for all students.

243 ADULT EDUCATION Funds are allocated to adult education programs in local school $251,658.95 FEDERAL 84.002 districts to provide academic services to adults for (1) adult education and literacy services, including workplace literacy services, (2) family literacy services, and (3) English literacy services.

256 HOMELESS CHILDREN McKinney Ventno Homeless Grant is a federal grant to provide $50,000.00 GRANT 84.196 educational services and opportunities for homeless children.

264 TITLE III - ESOL Funds to be used to help ensure that children who are limited $204,496.86 English proficient, including immigrant children and youth, attain English proficiency, develop high levels of academic attainment in English, and meet the same challenging state content and student academic achievement standards as all children.

Page 60 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT FY 2015 DETAIL INFORMATION ON SPECIAL REVENUE FUNDS

FY 2015 FUND PROJECTED NUM. FUND NAME Fund Description and Purpose Brief ALLOCATION 267 TITLE II IMPROV TCHR This fund focuses on preparing, training, and recruiting $1,196,500.00 QUALITY high-quality teachers and principals, and requires districts to develop plans with annual measurable objectives that will ensure that all teachers teaching in core academic subjects are highly qualified. Funds may be used to supplement but not supplant, non-Federal funds that otherwise would be used for authorized activities.

299 ROTC The J.R.O.T.C. fund - or Junior Reserve Officers' Training Corp, $780,485.50 is a federally-subsidized program that pays for 1/2 of Commissioned and Non-commissioned officers' 12 month contracts with a requirement that the district match the other 1/2 of annual 12 month salary plus 100% of benefits. The District currently has a combination of Army, Navy, and Air Force at select high schools throughout the county

802 SCHOOL COUNSELING This fund was created to target grades 3-6. The overall goal of $46,520.25 GRANT the fund is to reduce discipline referrals and absences, thereby increasing academic performance. Each school will be served by a Communities In Schools Social Worker.

803 MEDICAID To furnish rehabilitative and related health care services to $1,060,315.48 Medicaid eligible school children such as Speech-Language Pathology, Audiology, Physical Therapy, Occupational Therapy, Psychological Services, Orientation and Mobility and Nursing Services.

817 DISTRICT LEASED Rental Income from District leased Properties. $18,768.00 PROPERTIES

Page 61 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT FY 2015 DETAIL INFORMATION ON SPECIAL REVENUE FUNDS

FY 2015 FUND PROJECTED NUM. FUND NAME Fund Description and Purpose Brief ALLOCATION 822 CCSD GEAR UP BRIGHT (Building Readiness for Improvements in Graduation $535,214.00 and Higher Ed for Tomorrow). Charleston County School District (CCSD)and our program partners will implement BRIGHT to significantly increase the number of CCSD students prepared to enter and succeed in postsecondary education by serving two cohorts of students including 1001 sixth graders and 1145 seventh graders in nine targeted schools.

825 SC GEARUP This program is a six year grant awarded by the U.S. $165,604.00 Department of Education to work with high schools that targeted 7th graders in 2005 to create a multi-pronged approach for educating and supporting students aiming for higher education.

832 RACE TO THE TOP Race to the Top grant funds will help CCSD increase $5,866,233.00 personalized learning environments in 19 schools. The goal is to create learning environments designed to improve learning and teaching through the use of personalization of strategies, tools and supports for students and educators.

839 GIFTED/TALENTED TUITION Student generated funds to pay fees for students to attend $254,800.00 various gifted/talented programs.

841 HEAD START Head Start is a national program designed to fund child $6,528,526.00 COLLABORATION development classes for children 3 to 5 years old to promote school readiness by enhancing the social and cognitive development of children through the provision of educational, health, nutritional, social and other services to enrolled children and families.

Page 62 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT FY 2015 DETAIL INFORMATION ON SPECIAL REVENUE FUNDS

FY 2015 FUND PROJECTED NUM. FUND NAME Fund Description and Purpose Brief ALLOCATION 842 EARLY HEAD START Early Head Start is a national program designed to fund child $1,748,061.00 development classes for children 0 to 3 years old to promote school readiness by enhancing the social and cognitive development of children through the provision of educational, health, nutritional, social and other services to enrolled children and families.

855 COMMUNITY EDUCATION The purpose of this fund is to effectively deliver a variety of $1,476,373.43 educational, recreational, and cultural enrichment-type programs through a system which utilizes school facilities as the hub of activity and funded by tuition costs and local funds.

858 REHABILITATIVE HEALTH This program is supported by other State dollars through DHHS $70,726.00 SERVICE to furnish rehabilitative and related health care services to Medicaid eligible school children.

861 ADULT EDUCATION LOCAL This is money transferred from District General Operating Fund $188,000.00 (GOF) as support of Adult Education programs throughout the District

869 ERATE FUNDS The Schools and Libraries Program of the Universal Service $1,498,650.78 Fund, commonly known as E-Rate is administered by the Universal Service Administrative Company (USAC) under the direction of the Federal Communications Commission (FCC), and provides discounts to assist most schools and libraries in the United States in obtaining affordable telecommunications and Internet access. Funds generated by this funding source can be used at the discretion of the District.

Page 63 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT FY 2015 DETAIL INFORMATION ON SPECIAL REVENUE FUNDS

FY 2015 FUND PROJECTED NUM. FUND NAME Fund Description and Purpose Brief ALLOCATION 870 TEEN PREGNANCY Funds provided through a grant from the New Morning $91,118.19 PREVENTION Foundation to support a teen pregnancy prevention initiative at Baptist Hill High School.

880 TIF PROJECT The purpose of the TIF Grant is to create, disseminate, and $5,147,492.00 adopt a performance-based compensation system for teachers and principals.

881 CORNERSTONE MEDICAID Funds generated through Medicaid remibursement claiming that$1,695,905.66 NURSES provide additional nurses and nursing services throughout the District and District school locations

928 EEDA CAREER SPECIALISTS These funds may only be used for salaries and benefits to meet$1,271,550.00 the 300-1 student to guidance personnel ratio of the Education and Economic Development Act (EEDA).

936 ELEM SCHOOL NURSES Grants provided through this grant must be used only to $1,158,897.10 improve South Carolina’s school health services infrastructure by placing full-time licensed nurses in public elementary schools.

Page 64 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT FY 2015 DETAIL INFORMATION ON SPECIAL REVENUE FUNDS

FY 2015 FUND PROJECTED NUM. FUND NAME Fund Description and Purpose Brief ALLOCATION 937 STUDENT HEALTH & FITNESSFunds are provided to assist in providing the state minimum $364,117.35 requirement of minutes in PE instruction and to assist in meeting required student teacher ratios in PE.

960 K-5 ENHANCEMENT These funds must be used to enhance the teaching of the $655,965.00 PROGRAM grade-specific standards adopted by the State Board of Education and to improve the teaching of the standards and the academic performance of students in grades K–5 in the core academic areas of reading, mathematics, social studies, and science. Funds are to supplement and not supplant existing K–5 academic programs.

967 6-8 ENHANCEMENT These funds must be used to enhance the teaching of the $65,000.00 grade-specific standards adopted by the State Board of Education and to improve the teaching of the standards and the academic performance of students in grades 6–8 in the core academic areas of reading, mathematics, social studies, and science. Funds are to supplement and not supplant existing grades 6-8 academic programs.

Grand Total All Special Revenue funding sources: $65,370,174.96

Page 65 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT FY2015 REVENUE BUDGET SPECIAL REVENUE FUNDS

FY2014 FY2015 FUND ORIGINAL PROJECTED NUM. CATEGORY BUDGET BUDGET VARIANCE 201 TITLE I (84.010) $ 13,927,981 $ 12,904,676 $)(1,023,305 203 IDEA 13,319,790 12,456,763 (863,028) 205 PRESCHOOL - FEDERAL (84.173) 178,754 376,986 198,232 207 VOCATIONAL EDUCATION (84.048) 334,581 673,111 338,530 220 BEFORE & AFTER SCHOOL DAY CARE 6,132,169 5,982,843 (149,326) 221 TITLE 1 NEGLECT AND DELINQUENT 142,803 - (142,803) 224 21st CENTURY COMMUNITY LEARN 522,685 525,952 3,267 226 SCHOOL IMPV STIMULUS 3,715,877 - (3,715,877) 233 GATEWAY CRADLE TO CAREERS - 58,865 58,865 234 SCHOOL IMPROVEMENT GRANT 1,254,054 - (1,254,054) 243 ADULT EDUCATION FEDERAL 84.002 268,772 251,659 (17,113) 256 HOMELESS CHILDREN GRANT 84.196 60,000 50,000 (10,000) 264 TITLE III - ESOL 219,035 204,497 (14,538) 267 TITLE II IMPROV TCHR QUALITY 1,227,452 1,196,500 (30,952) 299 ROTC 970,078 780,486 (189,593) 801 TEACHING AMERICAN HISTORY 201,409 - (201,409) 802 SCHOOL COUNSELING GRANT 394,250 46,520 (347,730) 803 MEDICAID 1,148,586 1,060,315 (88,270) 811 G&T ST JOHNS UNIVERSITY 4,000 - (4,000) 817 DISTRICT LEASED PROPERTIES 19,968 18,768 (1,200) 822 CCSD GEAR UP 774,032 535,214 (238,818) 825 SC GEARUP 155,604 165,604 10,000 832 RACE TO THE TOP 3,143,284 5,866,233 2,722,949 839 GIFTED/TALENTED TUITION 254,800 254,800 - 841 HEAD START COLLABORATION 6,218,812 6,528,526 309,714 842 EARLY HEAD START 1,525,238 1,748,061 222,823 844 MISC DONATIONS 126,558 - (126,558) 848 P. D. FOR ARTS GRANT 333,833 - (333,833) 855 COMMUNITY EDUCATION 1,942,481 1,476,373 (466,108) 858 REHABILITATIVE HEALTH SERVICE 8,490 70,726 62,236 861 ADULT EDUCATION LOCAL 188,000 188,000 - 865 PTSA FUNDS 23,761 - (23,761) 869 ERATE FUNDS 1,850,480 1,498,651 (351,829) 870 TEEN PREGNANCY PREVENTION - 91,118 91,118 874 ASSET RECOVERY 46,634 - (46,634) 880 TIF PROJECT 5,229,681 5,147,492 (82,189) 881 CORNERSTONE MEDICAID NURSES 1,306,253 1,695,906 389,652 926 EEDA STUDENTS AT RISK 50,759 - (50,759) 928 EEDA CAREER SPECIALISTS 166,213 1,271,550 1,105,337 936 ELEM SCHOOL NURSES 1,074,836 1,158,897 84,062

Sunsetting Funds

Page 66 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT FY2015 REVENUE BUDGET SPECIAL REVENUE FUNDS

FY2014 FY2015 FUND ORIGINAL PROJECTED NUM. CATEGORY BUDGET BUDGET VARIANCE 937 STUDENT HEALTH & FITNESS $ 360,056 $ 364,117 $ 4,061 960 K-5 ENHANCEMENT PROGRAM 1,535,338 655,965 (879,373) 967 6-8 ENHANCEMENT 101,425 65,000 (36,425) $ 70,458,813 $ 65,370,175 $)(5,088,638

Sunsetting Funds

Page 67 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT FY2015 EXPENDITURE BUDGET SPECIAL REVENUE FUNDS

FY2014 FY2015 Original Projected CATEGORY Budget Budget Salaries $35,246,671 $ 34,866,718 Employee Benefits 11,494,166 13,719,257 Purchased Services 8,482,954 6,942,924 Materials & Supplies 5,828,688 6,891,385 Capital Outlay 0 0 Other Objects 4,818,623 1,053,744 Transfers 4,587,711 1,896,147 GRAND TOTAL $ 70,458,813 $ 65,370,175 Special Revenue Expenditure Comparison

Salaries

Employee Benefits

Purchased Services

Materials & Supplies

Capital Outlay FY2014 FY2015

Other Objects

Transfers

0M 5M 10M 15M 20M 25M 30M 35M 40M Dollar Amount

Page 68 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT FY2015 BUDGET - SPECIAL REVENUE FUNDS EXPENDITURE BUDGET COMPARISON FY2014 FY2015 OBJ. ORIGINAL PROJECTED NUM. CATEGORY BUDGET BUDGET VARIANCE

SALARIES 110 ADMINISTRATIVE SALARY $ 4,132,135 $ 4,618,341 $ 486,205 111 PRINCIPAL/AST PRINCIPAL SAL 1,249,642 710,928 )(538,714 112 TEACHER/PROFESSIONAL ED SALARY 16,418,007 15,204,495 (1,213,512) 113 PROFESSIONAL OTHER SALARY 5,253,779 6,145,273 891,494 114 TECHNICAL SALARY 733,303 628,668 )(104,635 115 TEACHER AST/CLERICAL SALARY 6,225,551 5,627,540 )(598,011 116 CRAFTS AND TRADES SALARY 0 43,724 43,724 117 BUS DRIVER/APPRENTICE SALARY 21,880 0)(21,880 TOTAL REGULAR SALARIES $ 34,034,297 $ 32,978,968 $)(1,055,329

122 TEMPO SAL - SUBSTITUTE TEACHER 56,053 0)(56,053 125 TEMPO SAL TEACHER AST/CLERICAL 0 25,000 25,000 127 TEMPO SALARY - BUS DR/APN 0 7,300 7,300 TOTAL SUBSTITUTE & TEMPO SALARIES $ 56,053 $ 32,300 $)(23,753

135 OVERTIME SALARY - T AST/CLER 301,359 135,215 )(166,144 TOTAL OVERTIME SALARIES $ 301,359 $ 135,215 $)(166,144

142 SUPPLEMENTAL SALARY $ 854,962 $ 1,720,235 $ 865,273 TOTAL SUPPLEMENTAL SALARIES $ 854,962 $ 1,720,235 $ 865,273

FRINGE BENEFITS 210 GROUP HEALTH AND LIFE INS $ 3,383,477 $ 5,459,314 $ 2,075,838 220 EMPLOYEE RETIREMENT 5,173,892 5,122,156 )(51,736 230 SOCIAL SECURITY 2,629,461 2,747,062 117,601 260 UNEMPLOYMENT COMPENSATION TAX 34,827 39,967 5,140 270 WKRS' COMP - REIMB OTHR FUNDS 272,509 350,758 78,249 TOTAL FRINGE BENEFITS $ 11,494,166 $ 13,719,257 $ 2,225,091

PURCHASED SERVICES 310 PROFESSIONAL/TECHNICAL SRVS $ 43,610 $0$)(43,610 311 INSTRUCTIONAL SERVICES 2,443,604 1,637,615 )(805,989 312 INSTRUCTIONAL PROGRAMS 1,912,513 1,688,189 )(224,324 313 STUDENT SERVICES 73,099 103,099 30,000 315 MANAGEMENT SERVICES 124,183 121,851 (2,332) 317 STATISTICAL SERVICES 15,000 0)(15,000 319 LEGAL SERVICES 10,000 0)(10,000 320 PROPERTY SERVICES 37,860 20,500 )(17,360 321 PUBLIC UTIL SVS WATER/SEWAGE 5,550 0)(5,550 322 OUTSOURCED SUBSTITUTES 54,580 122,850 68,270 323 REPAIRS AND MAINTENANCE SRVS 10,000 0)(10,000 325 RENTALS/LEASE 8,340 4,400 (3,940) 326 ADDITIONAL DAY PORTERS 7,000 0)(7,000 329 OTHER PROPERTY SERVICES 7,390 0)(7,390 331 STUDENT TRANSPORTATION 1,712,666 432,710 (1,279,956) 332 IN STATE TRAVEL 273,717 148,436 )(125,281 333 CURRICULUM FIELD TRIP TRANSPRT 35,500 1,100 )(34,400 334 EXTRA-CURRICULAR FIELD TRIP TR 121,750 67,232 )(54,518

Page 69 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 FY2015 BUDGET - SPECIAL REVENUE FUNDS EXPENDITURE BUDGET COMPARISON FY2014 FY2015 OBJ. ORIGINAL PROJECTED NUM. CATEGORY BUDGET BUDGET VARIANCE

338 OUT OF STATE TRAVEL $ 225,179 $ 36,120 $ )(189,059 339 OTHER TRANSPORTATION SERVICES 2,000 2,000 0 340 COMMUNICATION (TELEPHONE) 5,400 0)(5,400 342 PAGER/CELL PHONE RENT/MESG SYS 42,960 12,280 )(30,680 345 TECHNOLOGY PURCHASED SERVICES 684,265 5,000 )(679,265 350 ADVERTISING 6,600 54,400 47,800 360 PRINTING AND BINDING 107,946 60,234 )(47,712 399 OTHER PURCHASED SERVICES 512,243 2,424,907 1,912,664 TOTAL PURCHASE SERVICES $ 8,482,954 $ 6,942,924 $)(1,540,031

MATERIALS & SUPPLIES 410 SUPPLIES $ 4,432,461 $ 6,679,766 $ 2,247,305 412 POSTAGE 6,253 20,480 14,227 417 FOOD AND CATERING 66,869 31,850 )(35,019 420 TEXTBOOKS 0 32,500 32,500 430 LIBRARY BOOKS 2,000 0)(2,000 440 PERIODICALS 1,500 2,000 500 445 TECHNOLOGY SUPPLIES 174,449 28,480 )(145,969 446 TECHNOLOGY SOFTWARE 103,246 35,982 )(67,264 447 TECHNOLOGY COMPUTERS 100,182 17,950 )(82,233 448 TECHNOLOGY PERIPHERALS 841,280 11,679 (829,601) 470 ENERGY 46,700 0)(46,700 472 GASOLINE 45,800 22,750 )(23,050 490 OTHER SUPPLIES AND MATERIALS 7,948 7,948 0 TOTAL MATERIALS & SUPPLIES $ 5,828,688 $ 6,891,385 $ 1,062,697

CAPITAL OUTLAY TOTAL CAPITAL OUTLAY $0$0$0

OTHER OBJECTS 640 ORGANIZATION MEMSHP DUES/FEES $ 1,290 $ 700 $ (590) 690 OTHER OBJECTS $ 4,817,333 $ 1,053,044 $ )(3,764,289 TOTAL OTHER OBJECTS $ 4,818,623 $ 1,053,744 $)(3,764,879

TRANSFERS 710 TRANSFERS TO OTHER FUNDS $ 1,000,000 $ 1,000,000 $ 0 720 TRANSITS/CHARTERS $ 2,070,349 $ 268,668 $ (1,801,681) 791 INDIRECT COST 1,517,363 627,479 )(889,884 TOTAL TRANSFERS $ 4,587,711 $ 1,896,147 $)(2,691,565

GRAND TOTAL ALL OBJECTS $ 70,458,813 $ 65,370,175 $)(5,088,638

Page 70 of 167 FY 2015 Second Reading June 9, 2014

FY2015

CONSOLIDATED BUDGET OVERVIEW

EDUCATION IMPROVEMENT ACT FUNDS

Page 71 of 167 FY 2015 Second Reading June 9, 2014

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Page 72 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT FY 2015 DETAIL INFORMATION ON EDUCATION IMPROVEMENT ACT FUNDS FY 2015 FUND PROJECTED NUM. CATEGORY Purpose Statement ALLOCATION

311 PROFESSIONAL DEVELOPMENT This allocation is to be used for district-wide $246,103.10 professional development activities. 332 NATIONAL BOARD CERT AVG PAY Public school classroom teachers and classroom $3,072,147.41 teachers working directly with other classroom teachers who are certified by the State Board of Education and who have been certified by the National Board for Professional Teaching Standards are paid a salary supplement from this allocation. 333 TEACHER OF THE YEAR AWARDS This allocation is to provide the District Teacher of $1,076.50 the Year with a one time, $1,000 lump sump distribution from the SC Department of Education. 338 EIA AT RISK STUDENT LEARNING This allocation is for instruction and instructional $6,576,052.72 support of students at academic risk and may also include literacy and parenting programs to students at risk of school failure and their families, as well as alternative programs and remedial adult education. 340 EIA 4-YR OLD EARLY CHILDHOOD This allocation is provided to support the regulations $946,340.51 which require all school districts to provide at least half-day early childhood development programs for four-year-olds who have indicated significant readiness deficiencies. 350 EIA TEACHER SALARY INCREASE This allocation is provided to support mandatory $7,468,771.00 teacher salary increases, and is utilized via transfer to the general fund. 355 SCHOOL EMPLOYER CONTRIBUTIONS The purpose of these funds is to defray the costs for $935,837.00 the additional employee benefits resulting from the teachers’ salary increase and is utilized via transfer to the general fund. 356 ADULT EDUCATION These funds are allocated to adult education $506,752.31 programs to provide academic services to adults for adult education and literacy services, family literacy services, and English literacy services. 358 READING These funds are used to provide district-wide $196,245.93 reading instructional services. 377 EIA TEACHER SUPPLIES All certified public school or special school $1,047,749.95 classroom teachers, media specialists, and guidance counselors who are employed by a school district as of November 30 of the current fiscal year, receive a reimbursement to offset expenses incurred by them for teaching supplies and materials.

Page 73 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT FY 2015 DETAIL INFORMATION ON EDUCATION IMPROVEMENT ACT FUNDS FY 2015 FUND PROJECTED NUM. CATEGORY Purpose Statement ALLOCATION

392 EIA SCHOOL-TO-WORK These funds are allocated to provide for professional $78,963.42 development in contextual methodology and integration of curriculum, professional development in career guidance for teachers and guidance counselors and for training mentors, and for Regional Career Specialists in the WIA geographic areas to provide career development activities throughout all schools within the region. 397 AID TO DISTRICTS This EIA fund is used to support programs $1,493,748.00 implemented in SC school districts similar to those of the Education Finance Act. Grand Total All EIA funding sources: $22,569,787.85

Page 74 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT FY2015 REVENUE BUDGET EDUCATION IMPROVEMENT ACT FUNDS

FY2014 FY2015 FUND ORIGINAL PROJECTED FY2014 TO FY2015 NUM. CATEGORY BUDGET BUDGET VARIANCE 302 ADEPT 70,800 - (70,800) 311 PROFESSIONAL DEVELOPMENT 243,462 246,103 2,641 318 EIA - FORMATIVE ASSESSMENT 192,143 - (192,143) 326 SCIENCE KIT REFURBISHMENT 248,359 - (248,359) 332 NATIONAL BOARD CERT AVG PAY 3,252,845 3,072,147 (180,698) 333 TEACHER OF THE YEAR AWARDS 1,077 1,077 - 338 EIA AT RISK STUDENT LEARNING 7,284,898 6,576,053 (708,845) 340 EIA 4-YR OLD EARLY CHILDHOOD 1,096,985 946,341 (150,644) 344 ACADEMIC/ARTISTICALLY ADVANCED 2,057,771 - (2,057,771) 350 EIA TEACHER SALARY INCREASE 8,154,851 7,468,771 (686,080) 355 SCHOOL EMPLOYER CONTRIBUTIONS 1,053,986 935,837 (118,149) 356 ADULT EDUCATION 624,510 506,752 (117,758) 358 READING 194,173 196,246 2,073 372 PALMETTO PRIORITY MIDDLE/HIGH 27,587 - (27,587) 377 EIA TEACHER SUPPLIES 869,250 1,047,750 178,500 385 AID TO DISTRICTS SPEC ED 1,271,605 - (1,271,605) 392 EIA SCHOOL-TO-WORK - 78,963 78,963 397 AID TO DISTRICTS 428,645 1,493,748 1,065,103 $ 27,072,947 $ 22,569,788 $)(4,503,159 Sunsetting Funds

Page 75 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT FY2015 EXPENDITURE BUDGET EDUCATION IMPROVEMENT ACT

FY2014 FY2015 Original Projected CATEGORY Budget Budget Salaries $ 9,670,102 $ 8,441,390 Employee Benefits 3,011,790 2,729,270 Purchased Services 266,738 448,574 Materials & Supplies 1,735,740 1,500,744 Capital Outlay 0 0 Other Objects 1,813,274 975,083 Transfers 10,575,303 8,474,728 GRAND TOTAL $ 27,072,947 $22,569,788

EIA Expenditure Comparison

Salaries

Employee Benefits

Purchased Services Materials & Supplies FY2014 FY2015 Capital Outlay

Other Objects

Transfers

0M 2M 4M 6M 8M 10M 12M Dollar Amount

Page 76 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT FY2015 BUDGET - EDUCATION IMPROVEMENT ACT EXPENDITURE BUDGET COMPARISON

OBJ. FY2014 FY2015 NUM. CATEGORY ORIGINAL PROJECTED BUDGET BUDGET VARIANCE

SALARIES 110 ADMINISTRATIVE SALARY $ 809,893 $ 980,176 $ 170,284 112 TEACHER/PROFESSIONAL ED SALARY 7,468,003 6,280,157 (1,187,846) 113 PROFESSIONAL OTHER SALARY 83,680 98,701 15,021 114 TECHNICAL SALARY 99,145 72,334 (26,811) 115 TEACHER AST/CLERICAL SALARY 1,100,136 1,001,964 )(98,172 TOTAL REGULAR SALARIES $ 9,560,857 $ 8,433,333 $)(1,127,524

122 TEMPO SAL - SUBSTITUTE TEACHER 500 500 0 TOTAL SUBSTITUTE & TEMPO SALARIES $ 500 $ 500 $0

135 OVERTIME SALARY - T AST/CLER $0$ 1,257 $ 1,257 TOTAL OVERTIME SALARIES $0$ 1,257 $ 1,257

142 SUPPLEMENTAL SALARY $ 108,745 $ 6,300 $ (102,445) TOTAL SUPPLEMENTAL SALARIES $ 108,745 $ 6,300 $)(102,445

FRINGE BENEFITS 210 GROUP HEALTH AND LIFE INS $ 725,135 $ 676,374 $ )(48,761 220 EMPLOYEE RETIREMENT 1,461,516 1,318,799 )(142,717 230 SOCIAL SECURITY 738,051 647,588 )(90,463 260 UNEMPLOYMENT COMPENSATION TAX 10,294 14,019 3,725 270 WKRS' COMP - REIMB OTHR FUNDS 76,794 72,490 (4,304) TOTAL FRINGE BENEFITS $ 3,011,790 $ 2,729,270 $)(282,520

PURCHASED SERVICES 311 INSTRUCTIONAL SERVICES 38,935 6,870 )(32,065 312 INSTRUCTIONAL PROGRAMS 101,244 29,838 )(71,406 317 STATISTICAL SERVICES 19,735 0)(19,735 325 RENTALS/LEASE 2,500 0)(2,500 331 STUDENT TRANSPORTATION 21,000 4,500 )(16,500 332 IN STATE TRAVEL 30,955 4,500 )(26,455 333 CURRICULUM FIELD TRIP TRANSPRT 500 6,300 5,800 338 OUT OF STATE TRAVEL 3,900 2,000 (1,900) 345 TECHNOLOGY PURCHASED SERVICES 3,600 388,864 385,264 350 ADVERTISING 5,000 0)(5,000 360 PRINTING AND BINDING 27,401 3,438 )(23,964 399 OTHER PURCHASED SERVICES 11,967 2,264 (9,703) TOTAL PURCHASE SERVICES $ 266,738 $ 448,574 $ 181,836

MATERIALS & SUPPLIES 410 SUPPLIES $ 1,725,258 $ 1,490,743 $ (234,515) 412 POSTAGE 250 250 0 417 FOOD AND CATERING 5,789 5,351 )(438 445 TECHNOLOGY SUPPLIES 3,160 4,400 1,240

Page 77 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 FY2015 BUDGET - EDUCATION IMPROVEMENT ACT EXPENDITURE BUDGET COMPARISON

OBJ. FY2014 FY2015 NUM. CATEGORY ORIGINAL PROJECTED BUDGET BUDGET VARIANCE

447 TECHNOLOGY COMPUTERS $ 1,282 $0$)(1,282 TOTAL MATERIALS & SUPPLIES $ 1,735,740 $ 1,500,744 $)(234,996

CAPITAL OUTLAY

OTHER OBJECTS 690 OTHER OBJECTS $ 1,813,274 $ 975,083 $ )(838,191 TOTAL OTHER OBJECTS $ 1,813,274 $ 975,083 $)(838,191

TRANSFERS 710 TRANSFERS TO OTHER FUNDS $ 8,551,760 $ 7,747,530 $ (804,230) 720 TRANSITS/CHARTERS 2,023,543 727,197 (1,296,345) TOTAL TRANSFERS $ 10,575,303 $ 8,474,728 $)(2,100,575

GRAND TOTAL ALL OBJECTS $ 27,072,947 $ 22,569,788 $)(4,503,159

Page 78 of 167 FY 2015 Second Reading June 9, 2014

FY2015

CONSOLIDATED BUDGET OVERVIEW

FOOD SERVICE FUND

Page 79 of 167 FY 2015 Second Reading June 9, 2014

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Page 80 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT FOOD SERVICE REVENUE BUDGET COMPARISON FY2015

Original Projected FY 2014 % of FY 2015 % of % of Budget Total Budget Total Variance Variance LOCAL SOURCES Earnings on Investment $00.03% $00.00% $00.00% Lunch Sales to Pupils 1,639,524 0.39% 1,704,676 0.40% 65,152 3.97% Breakfast Sales to Pupils 70,755 0.03% 62,078 0.23% )(8,677 -12.26% Special Sales to Pupils 3,394,447 12.61% 3,753,835 15.49% 359,388 10.59% Lunch Sales to Adults 140,945 0.56% 144,267 0.60% 3,322 2.36% Breakfast Sales to Adults 8,782 0.01% 1,823 0.01% )(6,959 -79.24% Special Sales to Adults 76 0.55% 0)0.00% (76 -100.00% Miscellaneous 932,400 5.02% 955,739 0.00% 23,339 2.50% TOTAL LOCAL SOURCES $ 6,186,929 26.68% $ 6,622,418 27.33% $ 435,489 0.07% STATE SOURCES Supervisor's Salary $ 22,000 0.00% $ 22,000 0.00% $ 0 0.00% TOTAL STATE SOURCES $ 22,000 0.00% $ 22,000 0.09% $00.00% FEDERAL SOURCES 0 0.00% 000.00% 0.00% School Lunch Program $ 10,339,302 2.52% $ 10,835,511 2.59% $ 496,209 4.80% School Breakfast Program 5,318,171 20.61% 5,602,013 21.50% 283,842 5.34% Fresh Fruits and Vegetables 400,000 1.77% 0)0.00% (400,000 -100.00% USDA Commodities 942,202 3.95% 937,451 3.87% (4,751) -0.50% TOTAL FEDERAL SOURCES $16,999,675 70.89% $ 17,374,975 71.70% $ 375,300 0.02% OTHER FINANCING SOURCES Transfer from GOF $ 600,000 2.43% $ 212,000 0.87% $ )(388,000 -64.67% TOTAL OTHER FINANCING SOURCES $ 600,000 2.43% $ 212,000 0.87% $)(388,000 -0.65%

TOTAL FOOD SERVICE REVENUES AND OTHER FINANCING SOURCES $ 23,808,604 100.00% $ 24,231,393 100.00% $ 422,789 1.78%

Page 81 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT FY2015 EXPENDITURE BUDGET FOOD SERVICE

FY2014 FY2015 Original Projected CATEGORY Budget Budget Salaries $ 7,634,684 $ 7,962,703 Employee Benefits 2,826,301 3,063,615 Purchased Services 395,682 357,907 Materials & Supplies 10,630,372 10,230,374 Capital Outlay 16,500 16,500 Other Objects 27,460 27,460 Transfers 2,277,617 2,572,834 GRAND TOTAL $ 23,808,616 $ 24,231,393

School Food Service Expenditure Comparison

Salaries

Employee Benefits

Purchased Services Materials & Supplies Capital Outlay

Other Objects

Transfers

0M 2M 4M 6M 8M 10M 12M Dollar Amount

FY2014 FY2015

Page 82 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT FY2015BUDGET - FOOD SERVICE EXPENDITURE BUDGET COMPARISON

FY2014 FY2015 OBJ. ORIGINAL PROJECTED FY2014 to FY2015 NUM. CATEGORY BUDGET BUDGET VARIANCE SALARIES 110 ADMINISTRATIVE SALARY 408,101 474,145 66,044 115 TEACHER AST/CLERICAL SALARY 199,630 188,679 )(10,951 119 SERVICE WORK SALARY 5,457,995 5,629,195 171,200 TOTAL REGULAR SALARIES $ 6,065,726 $ 6,292,019 $ 226,293 125 TEMPO SAL TEACHER AST/CLERICAL 42,244 43,012 768 129 TEMPO SALARY - SERVICE WORK 1,526,714 1,627,672 100,958 TOTAL SUBSTITUTE & TEMPO SALARIES $ 1,568,958 $ 1,670,684 $ 101,726

TOTAL OVERTIME SALARIES $0$0$0

TOTAL SUPPLEMENTAL SALARIES $0$0$0 FRINGE BENEFITS 210 GROUP HEALTH AND LIFE INS 891,286 1,038,963 147,677 220 EMPLOYEE RETIREMENT 977,276 1,013,604 36,328 230 SOCIAL SECURITY 902,758 954,028 51,270 260 UNEMPLOYMENT COMPENSATION TAX 6,119 6,340 221 270 WKRS' COMP - REIMB OTHR FUNDS 48,862 50,680 1,818 TOTAL FRINGE BENEFITS $ 2,826,301 $ 3,063,615 $ 237,314 PURCHASED SERVICES 323 REPAIRS AND MAINTENANCE SRVS 22,800 22,500 )(300 328 COMPUTER LEASE 19,500 0)(19,500 332 IN STATE TRAVEL 47,582 41,907 (5,675) 338 OUT OF STATE TRAVEL 17,700 12,500 (5,200) 342 PAGER/CELL PHONE RENT/MESG SYS 15,000 10,700 (4,300) 345 TECHNOLOGY PURCHASED SERVICES 0 15,000 15,000 350 ADVERTISING 500 500 0 360 PRINTING AND BINDING 14,000 14,000 0 395 OTHER PROFESS/TECHNICAL SERV. 107,100 105,800 (1,300) 399 OTHER PURCHASED SERVICES 151,500 135,000 )(16,500 TOTAL PURCHASE SERVICES $ 395,682 $ 357,907 $)(37,775 MATERIALS & SUPPLIES 410 SUPPLIES 744,673 782,015 37,342 412 POSTAGE 5,750 5,750 0 417 FOOD AND CATERING 0 00 445 TECHNOLOGY SUPPLIES 15,000 15,000 0 446 TECHNOLOGY SOFTWARE 42,000 42,000 0 447 TECHNOLOGY COMPUTERS 22,000 22,000 0 448 TECHNOLOGY PERIPHERALS 2,800 2,800 0 460 FOOD 8,468,959 8,187,355 )(281,604 461 USDA COMMODITIES 942,204 928,451 )(13,753 462 COMMODITY DISTRIBUTION CHARGE 91,736 30,003 )(61,733 463 COMMODITY PROCESSING 280,000 200,000 )(80,000 472 GASOLINE 15,250 15,000 )(250 TOTAL MATERIALS & SUPPLIES $ 10,630,372 $ 10,230,374 $)(399,998 CAPITAL OUTLAY 540 EQUIPMENT 0 00 545 TECHNOLOGY EQUIP 16,500 16,500 0

Page 83 of 167 FY 2015 Second Reading June 9, 2014 CHARLESTON COUNTY SCHOOL DISTRICT FY2015BUDGET - FOOD SERVICE EXPENDITURE BUDGET COMPARISON

FY2014 FY2015 OBJ. ORIGINAL PROJECTED FY2014 to FY2015 NUM. CATEGORY BUDGET BUDGET VARIANCE 550 VEHICLES 0 00 TOTAL CAPITAL OUTLAY $ 16,500 $ 16,500 $0 OTHER OBJECTS 640 ORGANIZATION MEMSHP DUES/FEES 5,500 5,500 0 690 OTHER OBJECTS 21,960 21,960 0 TOTAL OTHER OBJECTS $ 27,460 $ 27,460 $0 TRANSFERS 791 INDIRECT COST 2,277,617 2,572,834 295,217 TOTAL TRANSFERS $ 2,277,617 $ 2,572,834 $ 295,217

GRAND TOTAL ALL OBJECTS $ 23,808,616 $ 24,231,393 $ 422,777

Page 84 of 167 FY 2015 Second Reading June 9, 2014

FY2015

CONSOLIDATED BUDGET OVERVIEW

DEBT SERVICE FUND

Page 85 of 167 FY 2015 Second Reading June 9, 2014

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Page 86 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT DEBT SERVICE FUND BUDGET SUMMARY FY 2014 to FY 2015

PROPOSED FY 2014 % of FY 2015 % of BUDGET Total BUDGET Total REVENUE: Sinking Fund Balance - July 1 9,500,000 11%$ 12,000,000 13% Ad Valorem Taxes 77,987,565 88% 77,596,667 85% Delinquent Taxes 1,331,640 1% 2,000,000 2% Interest Earnings - 2004 through 2006 75,000 0% 75,000 0%

Total Revenue All Sources $ 88,894,205 100% $ 91,671,667 100%

EXPENDITURES: Alternative Financing 36,802,286 49% 38,415,105 46% Referendum bonds 7,133,167 9% - 0% Qualified Zone Academy Bonds 118,920 0% - 0% Qualified School Construction Bonds 865,368 1% 1,751,839 2% GO Refunds 12,146,663 3% 20,123,263 24% Fixed Cost of Operations 18,600,000 25% 23,926,900 28% Push out debt restructure 0 0% 0 0%

Total Expenditures $75,666,404 100% $84,217,107 100%

Sinking Fund Balance - June 30 $ 13,227,801 $ 7,454,560

Page 87 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT Debt Service Revenue Budget FY 2015

PROPOSED FY 2015 BUDGET REVENUE:

Sinking Fund Balance - July 1, 2014$ 12,000,000 Ad Valorem Taxes @ 26.0 Mills 77,596,667 Delinquent Taxes 2,000,000 Interest Earnings - Series 2004 - Interest Earnings - Series 2005 - Interest Earnings - Series 2006 75,000

Total Revenue All Sources $ 91,671,667

Page 88 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT Debt Service Expenditure Budget FY 2015

Referendum bonds $ - Series 2004A Series 2004B Series 2013A

Alternative Financing $ 38,415,105 Series 2004 Series 2006 $ 6,620,575 Series 2013A $ 15,123,480 Series 2013B $ 16,671,050

Qualified Zone Academy Bonds $ - QZAB -$

Qualified School Construction Bonds $ 1,751,839 QSCB 2009B 141,908 QSCB 2010B 1,609,931

GO Refunds $ 20,123,263 Series 2010A 6,598,413 Series 2011 3,201,250 Series 2012A 6,883,600 Series 2012B 3,440,000

Fixed Cost of Operations $ 23,926,900 Sell bonds for Fixed Cost of Ownership 23,926,900

TOTAL PROJECTED FOR DEBT SERVICE FUND $ 84,217,107

Page 89 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT EXISTING DEBT PRINCIPAL AND INTEREST as of June 30, 2014

Net 2010B Annual GO 2009 GO - 2004 2005 2006 2013A 2013B QSCB (FCO, Tech, 2004 DSR 2006 DSR Total Net FY 2004A GO 2004B GO QSCB 2010A GO 2011 GO 2012A GO 2012B GO Installment Installment Installment Installment Installment Payments etc) Release Release Payments 2013 5,333 5,639,558 141,908 6,618,413 3,201,250 1,553,791 50,329,244 15,455,775 21,349,556 6,620,575 - - 886,471 19,223,405 131,025,276 2014 5,170 5,550,458 141,908 6,606,813 3,201,250 1,798,600 540,000 12,782,000 10,674,778 6,620,575 1,476,298 9,354,311 886,471 23,230,000 82,868,630 2015 - - 141,908 6,598,413 3,201,250 6,883,600 3,440,000 13,531,750 6,620,575 15,123,480 16,671,050 886,471 23,926,900 (13,562,000) 83,463,396 2016 - - 1,261,001 6,588,413 3,201,250 6,880,200 8,295,000 - 6,620,575 11,208,180 16,671,050 886,471 24,166,169 85,778,308 2017 - - 1,249,189 6,584,813 3,201,250 6,878,800 - - 6,620,575 19,886,380 16,671,050 886,471 24,407,831 86,386,358 2018 - - 1,237,376 6,588,813 3,201,250 6,959,000 - - 6,620,575 20,762,500 16,671,050 886,471 24,651,909 87,578,943 2019 - - 1,225,564 6,589,813 13,171,250 6,957,200 - - 6,620,575 10,975,860 18,671,050 886,471 24,898,428 89,996,210 2020 - - 1,213,751 6,592,613 14,302,750 691,200 - - 14,075,575 - 27,986,050 886,471 25,147,412 90,895,822 2021 - - 1,201,939 6,601,613 14,292,750 691,200 - - 14,082,825 - 27,788,300 886,471 25,398,886 90,943,983 2022 - - 1,190,126 4,607,463 16,289,250 691,200 - - 14,096,075 - 27,577,050 886,471 25,652,875 90,990,510 2023 - - 1,178,314 4,612,950 16,285,500 691,200 - - 14,104,075 - 27,372,050 886,471 25,909,404 91,039,963 2024 - - 1,166,501 4,618,150 - 17,971,200 - - 14,116,075 - 26,167,050 886,471 26,168,498 91,093,945 2025 - - 1,154,689 4,628,000 - - - - 14,125,825 - 43,916,050 886,471 26,430,183 91,141,217 2026 - - 1,142,876 - - - - - 14,137,325 - 48,332,800 886,471 26,694,485 91,193,957 2027 - - 1,145,985 - - - - - 14,154,325 - 48,093,050 886,471 26,961,430 91,241,260 2028 ------14,165,325 - 49,009,800 886,471 27,231,044 91,292,640 2029 - 14,159,325 - 50,406,300 27,503,355 92,068,980 2030 - 14,195,000 - 50,151,500 27,778,388 92,124,888 2031 - 14,212,000 - 49,906,500 28,056,172 92,174,672 2032 - - 14,227,500 - - 28,336,734 (13,082,655) 29,481,578 TOTAL $ 10,503 $ 11,190,015 $14,793,034 $77,836,275 $93,549,000 $ 58,647,191 $62,604,244 $41,769,525 $32,024,334 $ 230,195,275 $ 79,432,698 $ 571,416,061 $14,183,529 $ 511,773,509 $ (13,562,000) $ (13,082,655) $ 1,772,780,537

Page 90 of 167 FY 2015 Second Reading June 9, 2014

FY2015

CONSOLIDATED BUDGET OVERVIEW

CAPITAL BUILDING FUND

Page 91 of 167 FY 2015 Second Reading June 9, 2014

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Page 92 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT Capital Program Budget FY 2015

REVENUE Estimated Fund Balance as of 7/1/14 $ 121,934,718 Fixed Cost of Ownership 5,650,000 Modernization Program 11,152,000 Contingency - Resource Allocation Request 200,000 Design & Consulting 200,000 Arts 130,000 Athletics 184,000 CTE 184,000 Program Contingency 300,000 District 10 Move - Facility & Technology 2,500,000 CC Blaney - Facility 1,300,000 Wando Cyber Security 250,000 Projects TBD 950,000 Alternative Financing revenue (2005 - 2009 Building Program) 1,200 One Cent Sales Tax revenue (2010 - 2016 Building Program) 81,188,541 TOTAL REVENUE $ 226,124,459

EXPENDITURES 2005-2009 Building Program: Rivers MS - Phase IV 122,988 Haut Gap MS 6,000 Wando South (New E Cooper HS) (design) 333,929 Stono Park S (design) 273,438 Harbor View (A/D) 46,978 Sullivans Island ES 13,498,600

2010-2016 Building Program (One Cent Sales Tax ): Wave 1 - Completed Wave 2: Montessori/Springfeild Support Fac 4,152,475 Harbor View ES 3,474,563 Center for Advanced Studies at Wando 12,957,724 Wave 3: St. Andrews Math & Sciences ES 17,737,362 Jennie Moore ES 17,114,171 Chicora ES 18,166,726

Page 93 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT Capital Program Budget FY 2015

Wave 4: Laing MS 23,275,476 Lowcountry Tech @ Burke 4,266,505 James Island HS 17,717,071 CCSD Emergency OPS Center 2,208,333 Wave 5: North Chas Creative Arts 13,112,014 Murray LaSaine ES 7,708,341 Springfield ES 19,540,380 Angle Oak ES 6,496,882

District Projects: Fixed Cost of Ownership: Facility Services 2,475,000 Risk Management & Security 875,000 Information Technology 1,500,000 Furniture, Fixtures & Equipment 800,000 School Modernizations: Classroom Modernizations and Computer 10,052,000 Media Center Modernizations 1,100,000 Contingency - Resource Allocation Request 200,000 Program Contingency 300,000 Design & Consulting 200,000 Arts 130,000 Athletics 184,000 CTE 184,000 Other Projects 5,000,000

Project Management Office (PMO): Capital Programs 503,337 Capital Projects Accounting 162,360 Construction Procurement 184,093 Procurement 19,537 Technology 20,841 Technology Construction Eng and Mgmt 350,000 TOTAL EXPENDITURES $ 206,450,124

ENDING FUND BALANCE $ 19,674,336

Page 94 of 167 FY 2015 Second Reading June 9, 2014

FY2015

SUPPLEMENTAL INFORMATION

Page 95 of 167 FY 2015 Second Reading June 9, 2014

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Page 96 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 FY2015 190 Day Teacher Salary Schedule *Includes a step increase and no Cost of Living Adjustment*

DBM C45 C44 C43 C42 C41 Doctorate Master's +30 Master's Degree Bachelor's +18 Bachelor's Degree Years of experience 0 $ 44,095.20 $ 40,690.40 $ 37,848.00 $ 35,583.20 $34,656.00 1 $ 45,113.60 $ 41,632.80 $ 38,729.60 $ 36,404.00 $35,446.40 2 $ 46,132.00 $ 42,575.20 $ 39,596.00 $ 37,240.00 $36,252.00 3 $ 47,135.20 $ 43,502.40 $ 40,477.60 $ 38,060.80 $37,042.40 4 $ 48,153.60 $ 44,444.80 $ 41,344.00 $ 38,881.60 $37,848.00 5 $ 49,172.00 $ 45,387.20 $ 42,225.60 $ 39,702.40 $38,653.60 6 $ 50,190.40 $ 46,329.60 $ 43,092.00 $ 40,523.20 $39,444.00 7 $ 51,208.80 $ 47,256.80 $ 43,973.60 $ 41,344.00 $40,249.60 8 $ 52,227.20 $ 48,199.20 $ 44,840.00 $ 42,164.80 $41,040.00 9 $ 53,245.60 $ 49,141.60 $ 45,721.60 $ 42,985.60 $41,845.60 10 $ 54,264.00 $ 50,084.00 $ 46,588.00 $ 43,806.40 $42,651.20 11 $ 55,282.40 $ 51,011.20 $ 47,469.60 $ 44,627.20 $43,441.60 12 $ 56,300.80 $ 51,953.60 $ 48,336.00 $ 45,448.00 $44,247.20 13 $ 57,319.20 $ 52,896.00 $ 49,217.60 $ 46,268.80 $45,037.60 14 $ 58,413.60 $ 53,914.40 $ 50,160.00 $ 47,150.40 $45,904.00 15 $ 59,523.20 $ 54,932.80 $ 51,102.40 $ 48,047.20 $46,770.40 16 $ 60,617.60 $ 55,951.20 $ 52,044.80 $ 48,928.80 $47,636.80 17 $ 61,727.20 $ 56,969.60 $ 53,002.40 $ 49,825.60 $48,503.20 18 $ 62,821.60 $ 57,988.00 $ 53,944.80 $ 50,722.40 $49,369.60 19 $ 63,931.20 $ 59,006.40 $ 54,887.20 $ 51,604.00 $50,236.00 20 $ 65,025.60 $ 60,024.80 $ 55,829.60 $ 52,500.80 $51,102.40 21 $ 66,135.20 $ 61,028.00 $ 56,787.20 $ 53,382.40 $51,968.80 22 $ 67,229.60 $ 62,046.40 $ 57,729.60 $ 54,279.20 $52,835.20 23 $ 68,339.20 $ 63,064.80 $ 58,672.00 $ 55,160.80 $53,701.60 24 $ 69,448.80 $ 64,083.20 $ 59,614.40 $ 56,057.60 $54,568.00 25 $ 70,543.20 $ 65,101.60 $ 60,572.00 $ 56,939.20 $55,434.40 26 $ 70,543.20 $ 65,101.60 $ 60,572.00 $ 56,939.20 $55,434.40 27 $ 70,543.20 $ 65,101.60 $ 60,572.00 $ 56,939.20 $55,434.40 28 $ 70,543.20 $ 65,101.60 $ 60,572.00 $ 56,939.20 $55,434.40 29 $ 70,543.20 $ 65,101.60 $ 60,572.00 $ 56,939.20 $55,434.40 30 $ 70,543.20 $ 65,101.60 $ 60,572.00 $ 56,939.20 $55,434.40 . *To calculate your annual salary if you're a 195, 200, 210, or 218 day teacher: 1. Find your corresponding DBM and Step/Years of experience 2. Divide the annual salary by 190 3. Multiply that amount by the # of days worked (195/200/210/218) 4. Multiply the total salary by your appropriate fte and this is the annual salary

Example: DBM C41/Step 15 at 210 days 46,770.40/190=246.16 246.16*210 days = 51,693.60 51,693.60 * .80 fte = 41,354.88 annual salary

Human Resources, 6/19/14 Page 97 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 FY2015 190 Day Retired Teacher Salary Schedule *Includes a step increase and no Cost of Living Adjustment*

DBM RC45 RC44 RC43 RC42 RC41 Doctorate Master's +30 Master's Degree Bachelor's +18 Bachelor's Degree Years of experience 0 $ 37,483.20 $ 34,580.00 $ 32,178.40 $ 30,248.00 $29,457.60 1 $ 38,349.60 $ 35,385.60 $ 32,923.20 $ 30,947.20 $30,126.40 2 $ 39,216.00 $ 36,191.20 $ 33,652.80 $ 31,661.60 $30,810.40 3 $ 40,067.20 $ 36,981.60 $ 34,412.80 $ 32,345.60 $31,479.20 4 $ 40,933.60 $ 37,772.00 $ 35,142.40 $ 33,044.80 $32,178.40 5 $ 41,800.00 $ 38,577.60 $ 35,887.20 $ 33,744.00 $32,862.40 6 $ 42,666.40 $ 39,383.20 $ 36,632.00 $ 34,443.20 $33,531.20 7 $ 43,532.80 $ 40,173.60 $ 37,376.80 $ 35,142.40 $34,215.20 8 $ 44,399.20 $ 40,964.00 $ 38,121.60 $ 35,841.60 $34,884.00 9 $ 45,265.60 $ 41,769.60 $ 38,866.40 $ 36,540.80 $35,568.00 10 $ 46,132.00 $ 42,575.20 $ 39,596.00 $ 37,240.00 $36,252.00 11 $ 46,983.20 $ 43,365.60 $ 40,356.00 $ 37,939.20 $36,920.80 12 $ 47,849.60 $ 44,156.00 $ 41,085.60 $ 38,638.40 $37,604.80 13 $ 48,716.00 $ 44,961.60 $ 41,830.40 $ 39,322.40 $38,288.80 14 $ 49,658.40 $ 45,828.00 $ 42,636.00 $ 40,082.40 $39,018.40 15 $ 50,600.80 $ 46,694.40 $ 43,441.60 $ 40,842.40 $39,748.00 16 $ 51,528.00 $ 47,560.80 $ 44,232.00 $ 41,587.20 $40,492.80 17 $ 52,470.40 $ 48,427.20 $ 45,052.80 $ 42,347.20 $41,222.40 18 $ 53,397.60 $ 49,293.60 $ 45,858.40 $ 43,107.20 $8,359.00 19 $ 54,340.00 $ 50,160.00 $ 46,648.80 $ 43,867.20 $42,696.80 20 $ 55,267.20 $ 51,026.40 $ 47,454.40 $ 44,627.20 $43,441.60 21 $ 56,209.60 $ 51,877.60 $ 48,275.20 $ 45,372.00 $44,171.20 22 $ 57,152.00 $ 52,744.00 $ 49,065.60 $ 46,132.00 $44,916.00 23 $ 58,094.40 $ 53,610.40 $ 49,871.20 $ 46,892.00 $45,645.60 24 $ 59,036.80 $ 54,476.80 $ 50,676.80 $ 47,652.00 $46,390.40 25 $ 59,964.00 $ 55,343.20 $ 51,482.40 $ 48,396.80 $47,120.00 26 $ 59,964.00 $ 55,343.20 $ 51,482.40 $ 48,396.80 $8,359.00 27 $ 59,964.00 $ 55,343.20 $ 51,482.40 $ 48,396.80 $47,120.00 28 $ 59,964.00 $ 55,343.20 $ 51,482.40 $ 48,396.80 $47,120.00 29 $ 59,964.00 $ 55,343.20 $ 51,482.40 $ 48,396.80 $47,120.00 30 $ 59,964.00 $ 55,343.20 $ 51,482.40 $ 48,396.80 $47,120.00 . *To calculate your annual salary if you're a 195, 200, 210, or 218 day teacher: 1. Find your corresponding DBM and Step/Years of experience 2. Divide the annual salary by 190 3. Multiply that amount by the # of days worked (195/200/210/218) 4. Multiply the total salary by your appropriate fte and this is the annual salary

Example: DBM C41/Step 15 at 210 days 46,770.40/190=246.16 246.16*210 days = 51,693.60 51,693.60 * .80 fte = 41,354.88 annual salary

Human Resources, 6/19/14 Page 98 of 167 CHARLESTON COUNTY SCHOOL DISTRICT FY 2015 Second Reading June 9, 2014 FY 2014‐2015 HOURLY SALARY SCHEDULE STEP DBM Evaluation 01234567891011121314 A11 $8.50 $8.70 $8.90 $9.09 $9.29 $9.49 $9.68 $9.88 $10.07 $10.27 $10.47 $10.66 $10.86 $11.06 $11.27 A12 $9.99 $10.22 $10.45 $10.69 $10.92 $11.15 $11.38 $11.61 $11.84 $12.07 $12.30 $12.53 $12.76 $12.99 $13.24 A13 $11.48 $11.75 $12.01 $12.28 $12.54 $12.81 $13.07 $13.34 $13.60 $13.87 $14.13 $14.40 $14.66 $14.93 $15.22 B21 $12.98 $13.28 $13.58 $13.88 $14.18 $14.48 $14.77 $15.07 $15.37 $15.67 $15.97 $16.27 $16.57 $16.87 $17.20 B22 $14.47 $14.80 $15.14 $15.47 $15.80 $16.14 $16.47 $16.80 $17.14 $17.47 $17.81 $18.14 $18.47 $18.81 $19.17 B23 $15.96 $16.33 $16.69 $17.06 $17.43 $17.80 $18.17 $18.53 $18.90 $19.27 $19.64 $20.01 $20.38 $20.74 $21.14 B24 $17.82 $18.23 $18.65 $19.06 $19.47 $19.88 $20.29 $20.70 $21.11 $21.52 $21.94 $22.35 $22.76 $23.17 $23.61 B31 $17.82 $18.23 $18.65 $19.06 $19.47 $19.88 $20.29 $20.70 $21.11 $21.52 $21.94 $22.35 $22.76 $23.17 $23.61 B25 $20.06 $20.52 $20.99 $21.45 $21.91 $22.37 $22.84 $23.30 $23.76 $24.23 $24.69 $25.15 $25.61 $26.08 $26.58 B32 $20.06 $20.52 $20.99 $21.45 $21.91 $22.37 $22.84 $23.30 $23.76 $24.23 $24.69 $25.15 $25.61 $26.08 $26.58 C41 $22.80 $23.32 $23.85 $24.37 $24.90 $25.43 $25.95 $26.48 $27.00 $27.53 $28.06 $28.58 $29.11 $29.63 $30.20 C42 $23.41 $23.95 $24.50 $25.04 $25.58 $26.12 $26.66 $27.20 $27.74 $28.28 $28.82 $29.36 $29.90 $30.44 $31.02 C43 $24.90 $25.48 $26.05 $26.63 $27.20 $27.78 $28.35 $28.93 $29.50 $30.08 $30.65 $31.23 $31.80 $32.38 $33.00 C44 $26.77 $27.39 $28.01 $28.62 $29.24 $29.86 $30.48 $31.09 $31.71 $32.33 $32.95 $33.56 $34.18 $34.80 $35.47 C51 $26.77 $27.39 $28.01 $28.62 $29.24 $29.86 $30.48 $31.09 $31.71 $32.33 $32.95 $33.56 $34.18 $34.80 $35.47 C45 $29.01 $29.68 $30.35 $31.01 $31.68 $32.35 $33.02 $33.69 $34.36 $35.03 $35.70 $36.37 $37.04 $37.71 $38.43 C52 $29.01 $29.68 $30.35 $31.01 $31.68 $32.35 $33.02 $33.69 $34.36 $35.03 $35.70 $36.37 $37.04 $37.71 $38.43 D61 $30.87 $31.58 $32.30 $33.01 $33.72 $34.43 $35.15 $35.86 $36.57 $37.28 $38.00 $38.71 $39.42 $40.13 $40.91 D62 $32.36 $33.11 $33.86 $34.60 $35.35 $36.10 $36.84 $37.59 $38.34 $39.08 $39.83 $40.58 $41.32 $42.07 $42.88 D63 $33.85 $34.63 $35.41 $36.19 $36.98 $37.76 $38.54 $39.32 $40.10 $40.88 $41.66 $42.44 $43.23 $44.01 $44.85 D64 $35.72 $36.54 $37.37 $38.19 $39.01 $39.84 $40.66 $41.49 $42.31 $43.13 $43.96 $44.78 $45.61 $46.43 $47.32 D71 $35.72 $36.54 $37.37 $38.19 $39.01 $39.84 $40.66 $41.49 $42.31 $43.13 $43.96 $44.78 $45.61 $46.43 $47.32 D65 $37.95 $38.83 $39.71 $40.58 $41.46 $42.33 $43.21 $44.08 $44.96 $45.84 $46.71 $47.59 $48.46 $49.34 $50.29 D72 $37.95 $38.83 $39.71 $40.58 $41.46 $42.33 $43.21 $44.08 $44.96 $45.84 $46.71 $47.59 $48.46 $49.34 $50.29 E81 $39.82 $40.74 $41.66 $42.58 $43.49 $44.41 $45.33 $46.25 $47.17 $48.09 $49.01 $49.93 $50.85 $51.76 $52.76 E82 $41.31 $42.26 $43.22 $44.17 $45.12 $46.08 $47.03 $47.98 $48.93 $49.89 $50.84 $51.79 $52.75 $53.70 $54.73 E83 $42.80 $43.79 $44.77 $45.76 $46.75 $47.74 $48.72 $49.71 $50.70 $51.69 $52.67 $53.66 $54.65 $55.64 $56.71 E91 $44.66 $45.69 $46.73 $47.76 $48.79 $49.82 $50.85 $51.88 $52.91 $53.94 $54.97 $56.00 $57.03 $58.06 $59.18 E92 $46.90 $47.98 $49.07 $50.15 $51.23 $52.31 $53.39 $54.48 $55.56 $56.64 $57.72 $58.81 $59.89 $60.97 $62.14 F101 $48.77 $49.89 $51.02 $52.14 $53.27 $54.39 $55.52 $56.64 $57.77 $58.89 $60.02 $61.15 $62.27 $63.40 $64.62 F102 $50.26 $51.42 $52.58 $53.74 $54.89 $56.05 $57.21 $58.37 $59.53 $60.69 $61.85 $63.01 $64.17 $65.33 $66.59 F103 $51.75 $52.94 $54.13 $55.33 $56.52 $57.72 $58.91 $60.10 $61.30 $62.49 $63.69 $64.88 $66.08 $67.27 $68.56 F111 $53.61 $54.85 $56.09 $57.32 $58.56 $59.80 $61.03 $62.27 $63.51 $64.75 $65.98 $67.22 $68.46 $69.69 $71.03 F112 $55.85 $57.14 $58.43 $59.71 $61.00 $62.29 $63.58 $64.87 $66.16 $67.45 $68.74 $70.02 $71.31 $72.60 $74.00 RC41 $19.38 $19.82 $20.27 $20.71 $21.17 $21.62 $22.06 $22.51 $22.95 $23.40 $23.85 $24.29 $24.74 $25.19 $25.67 RC42 $19.90 $20.36 $20.83 $21.28 $21.74 $22.20 $22.66 $23.12 $23.58 $24.04 $24.50 $24.96 $25.42 $25.87 $26.37 RC43 $21.17 $21.66 $22.14 $22.64 $23.12 $23.61 $24.10 $24.59 $25.08 $25.57 $26.05 $26.55 $27.03 $27.52 $28.05 RC44 $22.75 $23.28 $23.81 $24.33 $24.85 $25.38 $25.91 $26.43 $26.95 $27.48 $28.01 $28.53 $29.05 $29.58 $30.15 RC45 $24.66 $25.23 $25.80 $26.36 $26.93 $27.50 $28.07 $28.64 $29.21 $29.78 $30.35 $30.91 $31.48 $32.05 $32.67 NC41 $18.24 $18.66 $19.08 $19.50 $19.92 $20.34 $20.76 $21.18 $21.60 $22.02 $22.45 $22.86 $23.29 $23.70 $24.16 NC42 $18.73 $19.16 $19.60 $20.03 $20.46 $20.90 $21.33 $21.76 $22.19 $22.62 $23.06 $23.49 $23.92 $24.35 $24.82 NC43 $19.92 $20.38 $20.84 $21.30 $21.76 $22.22 $22.68 $23.14 $23.60 $24.06 $24.52 $24.98 $25.44 $25.90 $26.40

Teacher Salary (RC=Retired Teachers) C41 = Bachelor's C42= Bachelor's +18 C43 = Master's C44 = Master's +30 *Includes step increase and no Cost of Living Adjustment 6‐19‐14 C45 = Doctoroate Page 99 of 167 CHARLESTON COUNTY SCHOOL DISTRICT FY 2015 Second Reading June 9, 2014 FY 2014‐2015 HOURLY SALARY SCHEDULE STEP DBM Evaluation 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 A11 $11.48 $11.69 $11.91 $12.12 $12.33 $12.54 $12.76 $12.97 $13.18 $13.39 $13.61 $13.61 $13.61 $13.61 $13.61 $13.61 A12 $13.49 $13.74 $13.99 $14.24 $14.49 $14.74 $14.99 $15.24 $15.49 $15.74 $15.99 $15.99 $15.99 $15.99 $15.99 $15.99 A13 $15.50 $15.79 $16.08 $16.36 $16.65 $16.94 $17.23 $17.51 $17.80 $18.09 $18.37 $18.37 $18.37 $18.37 $18.37 $18.37 B21 $17.52 $17.84 $18.17 $18.49 $18.82 $19.14 $19.47 $19.79 $20.12 $20.44 $20.76 $20.76 $20.76 $20.76 $20.76 $20.76 B22 $19.53 $19.89 $20.25 $20.62 $20.98 $21.34 $21.70 $22.06 $22.42 $22.79 $23.15 $23.15 $23.15 $23.15 $23.15 $23.15 B23 $21.54 $21.94 $22.34 $22.74 $23.14 $23.54 $23.94 $24.33 $24.73 $25.13 $25.53 $25.53 $25.53 $25.53 $25.53 $25.53 B24 $24.06 $24.51 $24.95 $25.40 $25.84 $26.29 $26.73 $27.18 $27.62 $28.07 $28.52 $28.52 $28.52 $28.52 $28.52 $28.52 B31 $24.06 $24.51 $24.95 $25.40 $25.84 $26.29 $26.73 $27.18 $27.62 $28.07 $28.52 $28.52 $28.52 $28.52 $28.52 $28.52 B25 $27.08 $27.58 $28.08 $28.58 $29.09 $29.59 $30.09 $30.59 $31.09 $31.59 $32.09 $32.09 $32.09 $32.09 $32.09 $32.09 B32 $27.08 $27.58 $28.08 $28.58 $29.09 $29.59 $30.09 $30.59 $31.09 $31.59 $32.09 $32.09 $32.09 $32.09 $32.09 $32.09 C41 $30.77 $31.34 $31.91 $32.48 $33.05 $33.62 $34.19 $34.76 $35.33 $35.90 $36.47 $36.47 $36.47 $36.47 $36.47 $36.47 C42 $31.61 $32.19 $32.78 $33.37 $33.95 $34.54 $35.12 $35.71 $36.29 $36.88 $37.46 $37.46 $37.46 $37.46 $37.46 $37.46 C43 $33.62 $34.24 $34.87 $35.49 $36.11 $36.73 $37.36 $37.98 $38.60 $39.22 $39.85 $39.85 $39.85 $39.85 $39.85 $39.85 C44 $36.14 $36.81 $37.48 $38.15 $38.82 $39.49 $40.15 $40.82 $41.49 $42.16 $42.83 $42.83 $42.83 $42.83 $42.83 $42.83 C51 $36.14 $36.81 $37.48 $38.15 $38.82 $39.49 $40.15 $40.82 $41.49 $42.16 $42.83 $42.83 $42.83 $42.83 $42.83 $42.83 C45 $39.16 $39.88 $40.61 $41.33 $42.06 $42.78 $43.51 $44.23 $44.96 $45.69 $46.41 $46.41 $46.41 $46.41 $46.41 $46.41 C52 $39.16 $39.88 $40.61 $41.33 $42.06 $42.78 $43.51 $44.23 $44.96 $45.69 $46.41 $46.41 $46.41 $46.41 $46.41 $46.41 D61 $41.68 $42.45 $43.22 $43.99 $44.76 $45.54 $46.31 $47.08 $47.85 $48.62 $49.39 $49.39 $49.39 $49.39 $49.39 $49.39 D62 $43.69 $44.50 $45.31 $46.12 $46.92 $47.73 $48.54 $49.35 $50.16 $50.97 $51.78 $51.78 $51.78 $51.78 $51.78 $51.78 D63 $45.70 $46.55 $47.39 $48.24 $49.08 $49.93 $50.78 $51.62 $52.47 $53.32 $54.16 $54.16 $54.16 $54.16 $54.16 $54.16 D64 $48.22 $49.11 $50.00 $50.90 $51.79 $52.68 $53.58 $54.47 $55.36 $56.25 $57.15 $57.15 $57.15 $57.15 $57.15 $57.15 D71 $48.22 $49.11 $50.00 $50.90 $51.79 $52.68 $53.58 $54.47 $55.36 $56.25 $57.15 $57.15 $57.15 $57.15 $57.15 $57.15 D65 $51.24 $52.19 $53.13 $54.08 $55.03 $55.98 $56.93 $57.88 $58.83 $59.78 $60.73 $60.73 $60.73 $60.73 $60.73 $60.73 D72 $51.24 $52.19 $53.13 $54.08 $55.03 $55.98 $56.93 $57.88 $58.83 $59.78 $60.73 $60.73 $60.73 $60.73 $60.73 $60.73 E81 $53.76 $54.75 $55.75 $56.74 $57.74 $58.73 $59.73 $60.72 $61.72 $62.71 $63.71 $63.71 $63.71 $63.71 $63.71 $63.71 E82 $55.77 $56.80 $57.83 $58.86 $59.90 $60.93 $61.96 $63.00 $64.03 $65.06 $66.09 $66.09 $66.09 $66.09 $66.09 $66.09 E83 $57.78 $58.85 $59.92 $60.99 $62.06 $63.13 $64.20 $65.27 $66.34 $67.41 $68.48 $68.48 $68.48 $68.48 $68.48 $68.48 E91 $60.30 $61.41 $62.53 $63.65 $64.76 $65.88 $67.00 $68.11 $69.23 $70.35 $71.46 $71.46 $71.46 $71.46 $71.46 $71.46 E92 $63.32 $64.49 $65.66 $66.83 $68.01 $69.18 $70.35 $71.52 $72.70 $73.87 $75.04 $75.04 $75.04 $75.04 $75.04 $75.04 F101 $65.83 $67.05 $68.27 $69.49 $70.71 $71.93 $73.15 $74.37 $75.59 $76.81 $78.03 $78.03 $78.03 $78.03 $78.03 $78.03 F102 $67.85 $69.10 $70.36 $71.61 $72.87 $74.13 $75.38 $76.64 $77.90 $79.15 $80.41 $80.41 $80.41 $80.41 $80.41 $80.41 F103 $69.86 $71.15 $72.44 $73.74 $75.03 $76.32 $77.62 $78.91 $80.21 $81.50 $82.79 $82.79 $82.79 $82.79 $82.79 $82.79 F111 $72.37 $73.72 $75.06 $76.40 $77.74 $79.08 $80.42 $81.76 $83.10 $84.44 $85.78 $85.78 $85.78 $85.78 $85.78 $85.78 F112 $75.39 $76.79 $78.19 $79.58 $80.98 $82.38 $83.77 $85.17 $86.56 $87.96 $89.36 $89.36 $89.36 $89.36 $89.36 $89.36 RC41 $26.15 $26.64 $27.12 $27.61 $28.09 $28.58 $29.06 $29.55 $30.03 $30.52 $31.00 $31.00 $31.00 $31.00 $31.00 $31.00 RC42 $26.87 $27.36 $27.86 $28.36 $28.86 $29.36 $29.85 $30.35 $30.85 $31.35 $31.84 $31.84 $31.84 $31.84 $31.84 $31.84 RC43 $28.58 $29.10 $29.64 $30.17 $30.69 $31.22 $31.76 $32.28 $32.81 $33.34 $33.87 $33.87 $33.87 $33.87 $33.87 $33.87 RC44 $30.72 $31.29 $31.86 $32.43 $33.00 $33.57 $34.13 $34.70 $35.27 $35.84 $36.41 $36.41 $36.41 $36.41 $36.41 $36.41 RC45 $33.29 $33.90 $34.52 $35.13 $35.75 $36.36 $36.98 $37.60 $38.22 $38.84 $39.45 $39.45 $39.45 $39.45 $39.45 $39.45 NC41 $24.62 $25.07 $25.53 $25.98 $26.44 $26.90 $27.35 $27.81 $28.26 $28.72 $29.18 $29.18 $29.18 $29.18 $29.18 $29.18 NC42 $25.29 $25.75 $26.22 $26.70 $27.16 $27.63 $28.10 $28.57 $29.03 $29.50 $29.97 $29.97 $29.97 $29.97 $29.97 $29.97 NC43 $26.90 $27.39 $27.90 $28.39 $28.89 $29.38 $29.89 $30.38 $30.88 $31.38 $31.88 $31.88 $31.88 $31.88 $31.88 $31.88

Teacher Salary (RC=Retired Teachers) C41 = Bachelor's C42= Bachelor's +18 C43 = Master's C44 = Master's +30 *Includes step increase and no Cost of Living Adjustment 6‐19‐14 C45 = Doctoroate Page 100 of 167 FY 2015 Second Reading June 9, 2014 Department Chair Stipends

ELEMENTARY SCHOOLS: All elementary schools will have grade level chairs and will pay them $40 - $400 depending on the number of people supervised with a minimum of two in each level.

MIDDLE SCHOOLS: Alice Birney Morningside Middle St. Andrews Middle West Ashley Middle These middle schools will have a department chair in the following four areas: English Language Arts, Math, Science and Social Studies

Moultrie Middle Laing Middle Daniel Jenkins Cario Middle James Island Middle Sixth Grade Academy Ft. Johnson Middle C.E. Williams Middle Jerry Zucker Burke Middle Haut Gap Middle Northwood Middle These middle schools will have the standard department chair and pay the $40 - $400 depending on number of people supervised with a minimum of two in each level.

MIDDLE SCHOOL Members in Stipend for Department performance of including department Chairperson chair 2 – 5 members $500 6 – 10 members $1,000 11 – 15 members $1,500

HIGH SCHOOLS: Baptist Hill High Burke High Garrett Academy Military Magnet North Charleston High St. Johns High Stall High West Ashley High Wando High These high schools will have a department chair in the following nine areas: English, Math, Science, Social Studies, CTE (including tech teachers), Foreign Language, PE, Special Education and Fine Arts/Music/Art combined.

Academic Magnet This high school will have a department chair in the following six areas: English, Math, Science, Social Studies, Foreign Language, and Fine Arts/Music/Art combined.

School of the Arts This high school will have a department chair in the following six areas: English, Math, Science, Social Studies, Foreign Language, and Fine Arts/Music/Art combined.

Lincoln High This high school will have a department chair in the following six areas:

Page 101 of 167 FY 2015 Second Reading June 9, 2014 English, Math, Science, Social Studies, CTE, and Special Education.

Clark Academy This high school will have a department chair in the following four areas: English, Math, Science, and Social Studies.

HIGH SCHOOL Members in Stipend for Department performance of including department Chairperson chair 2 – 5 members $1,500 6 – 10 members $2,000 11 – 15 members $2,500 16 – 20 members $3,000 21 – 25 members $3,500 26 or more members $4,000

ROTC Department Chair Baptist Hill High Burke High Garrett Academy Military Magnet North Charleston High St. Johns High Stall High West Ashley High Wando High ROTC chair will be compensated at the rate of $500 to serve as department chair for the ROTC program.

Science, English and Math Department Chair additional compensation: Baptist Hill High Burke High North Charleston High St. Johns High Stall High West Ashley High These chairpersons will have additional compensation and will teach a fully assigned roster. Each of these department chairperson will be offered $7,500 to use their planning period as additional departmental supervision time. Where possible, the scheduling process will attempt to schedule as many staff to teach during the department chairperson’s planning period. The $7,500 in exchange for the planning period is not required as part of the job to apply for the position.

Stipend Disbursement: Schools will be responsible for submitting an Employee Services Form indicating that this is an “Add-a-Job” for each employee that is a Department Chairperson.

The stipends will be disbursed at the end of the year and a verification form will need to be completed and forwarded to Human Resources for processing.

Page 102 of 167 FY 2015 Second Reading June 9, 2014 RURAL TRAVEL STIPEND

Designated at our Rural Schools: Baptist Hill High, Blaney Elementary, Ellington Elementary, Frierson Elementary, Jane Edwards, Lincoln High, McClellanville Middle, St. James Santee Elementary and Minnie Hughes Elementary. This travel stipend is designed to assist certified teachers/staff and administrators whose daily round trip drive is 30 or more miles.

The stipend will be awarded upon certification of mileage driven, in two increments each year. One half at the end of the first semester and the second at the end of the school year.

Roundtrip Miles Direct from Total Annual Stipend Amount Distributed in Two Home to School and return to Equal Payments Home 30 - 39 miles $520.00 $260.00

40 – 49 miles $780.00 $390.00

50 or more miles $1300.00 $650.00

Eligible employees will be required to complete the Rural School Travel Stipend Request Form twice each year. Certified teachers/staff who work less that 1.0 FTE at the rural schools will be awarded the stipend based on the actual number of days each week worked at the school. Eligible employees who are hired after the start of school year will receive a prorated stipend.

Page 103 of 167 FY 2015 Second Reading June 9, 2014 Department Chair Stipends

ELEMENTARY SCHOOLS: All elementary schools will have grade level chairs and will pay them $40 - $400 depending on the number of people supervised with a minimum of two in each level.

MIDDLE SCHOOLS: Alice Birney Morningside Middle St. Andrews Middle West Ashley Middle These middle schools will have a department chair in the following four areas: English Language Arts, Math, Science and Social Studies

Moultrie Middle Laing Middle Daniel Jenkins Cario Middle James Island Middle Sixth Grade Academy Ft. Johnson Middle C.E. Williams Middle Jerry Zucker Burke Middle Haut Gap Middle Northwood Middle These middle schools will have the standard department chair and pay the $40 - $400 depending on number of people supervised with a minimum of two in each level.

MIDDLE SCHOOL Members in Stipend for Department performance of including department Chairperson chair 2 – 5 members $500 6 – 10 members $1,000 11 – 15 members $1,500

HIGH SCHOOLS: Baptist Hill High Burke High Garrett Academy Military Magnet North Charleston High St. Johns High Stall High West Ashley High Wando High These high schools will have a department chair in the following nine areas: English, Math, Science, Social Studies, CTE (including tech teachers), Foreign Language, PE, Special Education and Fine Arts/Music/Art combined.

Academic Magnet This high school will have a department chair in the following six areas: English, Math, Science, Social Studies, Foreign Language, and Fine Arts/Music/Art combined.

School of the Arts This high school will have a department chair in the following six areas: English, Math, Science, Social Studies, Foreign Language, and Fine Arts/Music/Art combined.

Lincoln High This high school will have a department chair in the following six areas:

Page 104 of 167 FY 2015 Second Reading June 9, 2014 English, Math, Science, Social Studies, CTE, and Special Education.

Clark Academy This high school will have a department chair in the following four areas: English, Math, Science, and Social Studies.

HIGH SCHOOL Members in Stipend for Department performance of including department Chairperson chair 2 – 5 members $1,500 6 – 10 members $2,000 11 – 15 members $2,500 16 – 20 members $3,000 21 – 25 members $3,500 26 or more members $4,000

ROTC Department Chair Baptist Hill High Burke High Garrett Academy Military Magnet North Charleston High St. Johns High Stall High West Ashley High Wando High ROTC chair will be compensated at the rate of $500 to serve as department chair for the ROTC program.

Science, English and Math Department Chair additional compensation: Baptist Hill High Burke High North Charleston High St. Johns High Stall High West Ashley High These chairpersons will have additional compensation and will teach a fully assigned roster. Each of these department chairperson will be offered $7,500 to use their planning period as additional departmental supervision time. Where possible, the scheduling process will attempt to schedule as many staff to teach during the department chairperson’s planning period. The $7,500 in exchange for the planning period is not required as part of the job to apply for the position.

Stipend Disbursement: Schools will be responsible for submitting an Employee Services Form indicating that this is an “Add-a-Job” for each employee that is a Department Chairperson.

The stipends will be disbursed at the end of the year and a verification form will need to be completed and forwarded to Human Resources for processing.

Page 105 of 167 FY 2015 Second Reading June 9, 2014 RURAL TRAVEL STIPEND

Designated at our Rural Schools: Baptist Hill High, Blaney Elementary, Ellington Elementary, Frierson Elementary, Jane Edwards, Lincoln High, McClellanville Middle, St. James Santee Elementary and Minnie Hughes Elementary. This travel stipend is designed to assist certified teachers/staff and administrators whose daily round trip drive is 30 or more miles.

The stipend will be awarded upon certification of mileage driven, in two increments each year. One half at the end of the first semester and the second at the end of the school year.

Roundtrip Miles Direct from Total Annual Stipend Amount Distributed in Two Home to School and return to Equal Payments Home 30 - 39 miles $520.00 $260.00

40 – 49 miles $780.00 $390.00

50 or more miles $1300.00 $650.00

Eligible employees will be required to complete the Rural School Travel Stipend Request Form twice each year. Certified teachers/staff who work less that 1.0 FTE at the rural schools will be awarded the stipend based on the actual number of days each week worked at the school. Eligible employees who are hired after the start of school year will receive a prorated stipend.

Page 106 of 167 FY 2015 Second Reading June 9, 2014 FY 13 Athletic Supplements

Athletic Director: AAAA or AAA = .35 index x teacher’s salary* AA or A = .20 index x teacher’s salary*

*Teacher’s salary figure to be used is that of the employee’s actual salary, taken from CCSD teacher salary schedule. This salary figure may go up to, but not exceed a Masters with 15 years experience.

Head Football Coach:

CCSD CCSD AAAA or AAAA or Years' AA or A Years' AA or A AAA AAA Experience Experience

0 8,000 6,500 11 9,100 7,600

1 8,100 6,600 12 9,200 7,700 2 8,200 6,700 13 9,300 7,800 3 8,300 6,800 14 9,400 7,900

4 8,400 6,900 15 9,500 8,000 5 8,500 7,000 16 9,600 8,100 6 8,600 7,100 17 9,700 8,200 7 8,700 7,200 18 9,800 8,300

8 8,800 7,300 19 9,900 8,400 9 8,900 7,400 Step Increase $100 $100 10 9,000 7,500

The head football supplement continues the progression with a $100 increase for each year of experience.

New hires with prior Head Coaching experience will be placed on the scale at years experience equivalent to one year for every two years prior head coaching experience PLUS one year for every two years experience as an assistant.

New hires with no head coaching experience but with six or more years as an assistant will be placed on the scale at years experience equivalent to one year for every two years of experience. Five years or less as an assistant must start at the beginning of the scale.

The Athletic Directors will work the following schedule:

AAAA Classification = 210 days; AAA Classification = 200 Days; AA & A Classification = 195 days (190 days for teaching contract and the additional days are for summer employment). The summer schedule is to be set by the school principal.

Page 107 of 167 FY 2015 Second Reading June 9, 2014 Activities Supplements Supplement Activity Type of School Pay Range Supplement pay standards Teacher cadet High $600 Base, no graduation Junior Class sponsor High $600 Base, no graduation Senior Class sponsor High $600 Base, no graduation Student Council High $1,600 - $3,500 Use years of experience (same as sponsor head basketball coaches schedule)

Supplement Activity Type of School Pay Range Supplement pay standards Yearbook High $1,000 - $1,950 $1,000 for production of an annual $1,300 for production of an annual AND the annual places 3rd place in state, regional, and/or national competition. $1,950 for production of an annual AND the annual places 1st place in state, regional, and/or national competition.

Yearbook Middle $750 -$1700 $750 for production of an annual; or $1100 for production an an annual and for #rd place in state, regional, and /or national competition; or $1400 for production of an annual and for 2nd place in state, regional and/ or national competition; or $1700 for production of an annual and 1st place in state, regional, and/ or national competition; and if publication places in 1st or 2nd higest division Yearbook Elementary $200 - $400 $400 for production of an annual $200 additional for placement in state, regional and / or national competition

Supplement Activity Type of School Pay Range Supplement pay standards Academic Team High $1,500 - $2,450 1 practice session per week from November 1st to end of the season, march 1st (including tournaments) Additional $300 to develop a competing JV team Additional payment: $200 for 1 to 3 years experience OR $400 for 4 to 6 years experience OR $650 for 7 or more years experience.

Page 108 of 167 FY 2015 Second Reading June 9, 2014

Supplement Activity Type of School Pay Range Supplement pay standards Forensic Team Coach High $1,500 - $2,400 $1,500 for season includes weekly practice sessions; Low Country Tournaments require a minimum of three; one state-wide tournament, includes Saturdays and expenses. $2,400 includes all of the above PLUS additional practice sessions, one additional state-wide tournament and one NFC qualifying tournament.

Supplement Activity Type of School Pay Range Supplement pay standards Newspaper Elementary $400 - $600 $200 per issue (minimum of two issues produced per year) $600 if two issues are produced and membership in state, regional and/or national competition, and submission of publication for critique by one of these organizations.

Supplement Activity Type of School Pay Range Supplement pay standards Newspaper Middle $750 - $1,700 $250 per issue (minimum of three issues produced per year) $1,300 if five or more issues are produced per year $1,100 if four issues are produced and membership in state, regional and/or national competition, and submission of publication for critique by one of these organizations. $1,400 if four issues are produced and membership in state, regional and/or national competition, and if publication is submitted for critique by one or more of these organizations.

Page 109 of 167 FY 2015 Second Reading June 9, 2014

Activity Supplement Type of School Pay Range Supplement pay standards Newspaper High $1,000 - $1,950 Category I (1, 2, 3 issues)– $350 per issue; and $500 additional for membership and placement (1st or 2nd place) in state, regional and/or national competition. Category II (4 issues)– $1,000 if four issues are produced per year. Category II (4 issues)– $1,300 if four issues are produced per year and membership in state, regional and/or national competition, and submission of publication for critique by one of these organizations. Category II (4 issues)– $1,600 if four issues are produced per year and membership in state, regional and/or national competition, AND the publication places in 1st or 2nd highest division. Category III (5 or more issues)– $1,600 if five or more issues are produced per year. Category III (5 or more issues)– $1,700 if five or more issues are produced per year and membership in state, regional and/or national competition, and submission of publication for critique by one of these organizations. Category III (5 or more issues)– $1,950 if five or more issues are produced per year and membership in state, regional and/or national competition, AND the publication places in 1st or 2nd highest division.

Page 110 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT History of Millage Operations and Debt Service

Levy for Levy for Fiscal Year Operations Debt Service Total 1975 87.0 6.5 93.5 1976 90.0 6.5 96.5 1977 90.0 6.5 96.5 1978 90.0 11.5 101.5 1979 90.0 11.5 101.5 1980 * 69.1 9.0 78.1 1981 72.1 9.0 81.1 1982 57.7 14.3 72.0 1983 68.3 26.9 95.2 1984 73.8 21.0 94.8 1985 80.2 15.6 95.8 1986 90.0 15.3 105.3 1987 90.0 19.0 109.0 1988 90.0 20.6 110.6 1989 90.0 22.2 112.2 1990 90.0 19.3 109.3 1991 90.0 21.3 111.3 1992 90.0 16.4 106.4 1993 90.0 19.9 109.9 1994 * 79.8 13.3 93.1 1995 83.5 17.7 101.2 1996 84.0 15.9 99.9 1997 86.2 19.0 105.2 1998 87.0 16.7 103.7 1999 90.0 15.6 105.6 2000 90.0 29.8 119.8 2001 90.0 25.2 115.2 2002 * 81.6 21.8 103.4 2003 89.3 20.4 109.7 2004 105.1 12.1 117.2 2005 109.0 12.4 121.4 2006 * 91.1 15.8 106.9 2007 92.8 13.6 106.4 2008 95.8 18.4 114.2 2009 98.7 23.9 122.6 2010 98.7 27.9 126.6 2011 98.7 27.9 126.6 2012 98.6 27.9 126.5 2013 100.5 26.0 126.5 2014 100.5 26.0 126.5 2015 100.5 26.0 126.5

* Indicate Millage Rollback due to Reassessment

Page 111 of 167 FY 2015 Second Reading June 9, 2014 2014 "Imputed" INDEX OF TAXPAYING ABILITY FINAL FOR FY 2014-2015 FROM THE Required by Proviso 1.62 SC DEPARTMENT OF REVENUE

NO DISTRICT NAME INDEX NO DISTRICT NAME INDEX 0160 ABBEVILLE 60 0.00258 2501 HAMPTON 01 0.00167 0201 AIKEN 01 0.02804 2502 HAMPTON 02 0.00069 0301 ALLENDALE 01 0.00120 2601 HORRY 01 0.09269 0401 ANDERSON 01 0.00754 2701 JASPER 01 0.00530 0402 ANDERSON 02 0.00248 2801 KERSHAW 01 0.00996 0403 ANDERSON 03 0.00185 2901 LANCASTER 01 0.01232 0404 ANDERSON 04 0.00453 3055 LAURENS 55 0.00460 0405 ANDERSON 05 0.01266 3056 LAURENS 56 0.00247 0501 BAMBERG 01 0.00082 3101 LEE 01 0.00171 0502 BAMBERG 02 0.00059 3201 LEXINGTON 01 0.01936 0619 BARNWELL 19 0.00051 3202 LEXINGTON 02 0.01247 0629 BARNWELL 29 0.00072 3203 LEXINGTON 03 0.00197 0645 BARNWELL 45 0.00145 3204 LEXINGTON 04 0.00146 0701 BEAUFORT 01 0.08397 3205 LEXINGTON 05 0.01964 0801 BERKELEY 01 0.03583 3301 MCCORMICK 01 0.00197 0901 CALHOUN 01 0.00379 3410 MARION 0.00386 1001 CHARLESTON 01 0.13782 3501 MARLBORO 01 0.00316 1101 CHEROKEE 01 0.00918 3601 NEWBERRY 01 0.00616 1201 CHESTER 01 0.00486 3701 OCONEE 01 0.02480 1301 CHESTERFIELD 01 0.00562 3803 ORANGEBURG 03 0.00283 1401 CLARENDON 01 0.00149 3804 ORANGEBURG 04 0.00324 1402 CLARENDON 02 0.00249 3805 ORANGEBURG 05 0.00745 1403 CLARENDON 03 0.00041 3901 PICKENS 01 0.02135 1501 COLLETON 01 0.00874 4001 RICHLAND 01 0.03665 1601 DARLINGTON 01 0.01065 4002 RICHLAND 02 0.02114 1702 DILLON 02 0.00083 4101 SALUDA 01 0.00207 1703 DILLON 03 0.00266 4201 SPARTANBURG 01 0.00442 1802 DORCHESTER 02 0.01973 4202 SPARTANBURG 02 0.00844 1804 DORCHESTER 04 0.00286 4203 SPARTANBURG 03 0.00293 1901 EDGEFIELD 01 0.00344 4204 SPARTANBURG 04 0.00221 2001 FAIRFIELD 01 0.00602 4205 SPARTANBURG 05 0.01020 2101 FLORENCE 01 0.01719 4206 SPARTANBURG 06 0.01236 2102 FLORENCE 02 0.00068 4207 SPARTANBURG 07 0.00949 2103 FLORENCE 03 0.00248 4302 SUMTER 0.01473 2104 FLORENCE 04 0.00104 4401 UNION 01 0.00353 2105 FLORENCE 05 0.00061 4501 WILLIAMSBURG 01 0.00442 2201 GEORGETOWN 01 0.02575 4601 YORK 01 0.00407 2301 GREENVILLE 01 0.09181 4602 YORK 02 0.01395 2450 GREENWOOD 50 0.00878 4603 YORK 03 0.01934 2451 GREENWOOD 51 0.00061 4604 YORK 04 0.01183 2452 GREENWOOD 52 0.00278

2014 INDEX FOR FY2014-2015 EFA TOTAL 1.00000

Page 112 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 Projected Enrollment 2014‐2015

Summary 2014‐2015 Projections Dept Monte Monte Monte ssori ‐ ssori ‐ ssori ‐ Monte Early Head Primar Lower Upper ssori ‐ School GRADE HdStrt Start CDK123456789101112y El El Middle SPEC ED ECD TOTAL 202 Mt Pleasant Academy 002084969586869200000000000160575 203 Whitesides Elementary 0060122123112111811040000000000080721 204 Sullivan's Island Elem 00167487888781710000000000004508 205 Belle Hall Elementary 00601061031111021131070000000000041707 207 Jennie Moore Elementary 00401261271151311261120000000000000777 208 Charles Pinckney Elem 00000039441746500000000000001,276 209 Laurel Hill Primary 003633031437000000000000000751,062 210 J B Edwards Elem 00807575939481980000000000005601 242 Laing Middle 0000000002992421980000000060745 245 Moultrie Middle 00000000023224629900000000260803 247 Cario Middle 000000000411431452000000001501,309 257 Wando High 0000000000008991,03693987800005803,810 304 Harborview Elementary 004095100937698800000000000054591 305 Stiles Point Elementary 00401011091131101051190000000000030700 309 Murray LaSaine Elem 068202528151517200000000636611070355 310 James Island Elementary 00406969908165850000000000067512 342 James Island Middle 0000000001261061200000000030355 343 Ft. Johnson Middle 00000000014117219400000000120519 412 Chicora Elementary 0322857617168697100000000000170474 413 Burns Elementary 0532798999581596700000000000190598 414 Lambs Elementary 008060594750465400000000000195420 415 Ladson Elementary 05078128144149119991000000000000040871 416 Pinehurst Elementary 0000019415113511500000000000130608 418 North Charleston Elem 00407870707512012500000000000104592 419 Arts 0040656572605000000000000040356 420 Hursey Elementary 0020204037282000000000104746212170434 421 Goodwin Elementary 0673311211210598801000000000000000707 422 Dunston Elementary 0403685909060000000000000004405 424 Hunley Park Elementary 0040959110775666800000000000110553 425 A C Corcoran Elementary 0375312613714011291880000000000076797 426 Midland Park Primary 161426519519600000000000000008622 435 Mary Ford Elementary 006063 68 50 52 47 4400000000000134401 436 Pepperhill Elementary 00961101041048687810000000000070675 441 Northwoods Middle 000000000390329275000000003801,032 444 Morningside Middle EXCEL 00000000010312411800000000140359 443 Morningside Middle ARMS 00000000011513412700000000300406 445 Military Magnet Academy000000000871009482645544000000526 446 Zucker Middle School 00000000015215718200000000280519 450 School of the Arts 00000000016116416720515214914700001501,160 451 Garrett Academy of Tech0016000000000164215168161000080732 452 North Charleston High 00000000000016913090700000510510 454 Stall High 160000000000044334224417100007101,287 458 Academic Magnet High000000000000180160155155000000650 504 St. James‐Santee Elem 026143426392325290000000000000216 554 Lincoln High 00000000020212428152622000050161 603 St Andrews Elementary 0001151491401371111130000000000003768 605 Stono Park Elementary 00565047534339390000000000095341 606 Oakland Elementary 004083979470786800000000000144548 608 Ashley River Elementary 00092909296969600000000000320594 611 Springfield Elementary 0076120120102110818000000000000114704 612 Montessori Community 00000000000000006175844400264 616 Drayton Hall Elementary 00401271301501401261210000000000070841 642 C E Williams Middle 00000000022021021000000000220662

Page 113 of 167 FY 2015 Second Reading CHARLESTON COUNTY SCHOOL DISTRICT June 9, 2014 Projected Enrollment 2014‐2015

Summary 2014‐2015 Projections Dept Monte Monte Monte ssori ‐ ssori ‐ ssori ‐ Monte Early Head Primar Lower Upper ssori ‐ School GRADE HdStrt Start CDK123456789101112y El El Middle SPEC ED ECD TOTAL 646 West Ashley Middle 0000000007911610500000000110311 648 St. Andrew's Middle 00000000087969800000000320313 653 West Ashley High 00000000000044143641035000007201,709 705 Charleston Progressive 006060596861414037000000000000426 706 Memminger Elementary 008071494953393330000000000042410 707 James Simons Elementary 0000000017000000012710548004301 709 Buist Academy 0005050505056565652540000000000474 712 Mitchell Elementary 0154560474349394651000000000060401 714 Sanders‐Clyde Elementary 002076827076516136384500000000280583 755 Burke High 00000000004549857943440000250370 808 Blaney Elementary 0 9100000000000000000000 91 809 Jane Edwards Elementary 0020121210101410000000000000088 810 Ellington Elementary 00404848555148470000000000070344 811 Minnie Hughes Elementary 017404949524549470000000000000348 851 Baptist Hill High 000000000778176686766510000100496 902 Angel Oak Elementary 00406073695758580000000000044423 906 Mt Zion Elementary 034404040364338400000000000060317 907 Frierson Elementary 017202018162020220000000000000153 944 Haut Gap Middle 00000000401551561660000000090526 951 St. John's High 00000000000095875563000090309 A411 CFDC 32390000000000000000000071 A359 Clark Corporate Academy 00000000000025304035000000130 A463 Daniel Jenkins Academy 0000000000000000000000 0 A468 Liberty Hill Academy 0000000000000000000000 0 A743 Lowcountry Tech 0000000000000000000000 0 C239 East Cooper Montessori 000032393635373128250000000000263 C350 James Island Charter High 00000000000044539433428100003601,490 Cxxx Carolina Voyager Charter 000362220000000000000000078 C461 Greg Mathis Charter 0000000000002520151500000075 C607 Orange Grove Charter 00401401401261201191110000000000030799 C661 PACE Charter 0000000000000000000031031 C739 Chas Development Acad 00232425211620141819130000000000193 C761 Charleston Charter School for M 00000000085768282586944000000496 ZZZZZ GRAND TOTAL 64 728 1,858 3,866 3,972 4,020 3,708 3,422 3,491 3,199 3,143 3,173 3,436 3,285 2,858 2,531 355 320 205 56 965 83 48,737

Page 114 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT Millage changes - FY2014 to FY2015 Impact to Taxpayer

FY2014 FY2014 FY2014 FY2013 FY2013 NO mill NO mill General Debt FY2013 Total increase- increase- Automobile Operating Service Debt/GOF GOF Debt Service Assessed Value $20,000 $20,000 $20,000 Assessment Rate - 6% 1,200 1,200 1,200 Assessment/1,000 1.20 1.20 1.20 Millage levy 100.5 26.0 126.5 100.5 26.0 126.5 Property Tax 120.60$ 31.20$ $ 151.80 120.60$ $ 31.20 $ 151.80 Property Tax Relief Credit 0.00 0.00 0.00 0.00 Net Property Taxes 120.60$ 31.20$ $ 151.80 120.60$ $ 31.20 $ 151.80

Change in $ amount to taxpayer -$ -$ -$

Operating Debt Service TOTAL FY2014 tax 120.60$ 31.20$ $ 151.80 FY2015 tax 120.60 31.20 151.80 Change in taxes paid -$ -$ -$

Page 115 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT Millage changes - FY2014 to FY2015 Impact to Taxpayer

FY2014 FY2014 FY2014 FY2013 FY2013 NO mill NO mill General Debt FY2013 Total increase- increase- Owner Occupied Operating Service Debt/GOF GOF Debt Service Assessed Home Value $100,000 $100,000 $100,000 Assessment Rate - 4% 0 4,000 4,000 Assessment/1,000 0.00 4.00 4.00 Millage levy 100.5 26.0 126.5 100.5 26.0 126.5 Property Tax -$ 104.00$ $ 104.00 -$ $ 104.00 $ 104.00 Property Tax Relief Credit 0.00 0.00 0.00 0.00 Net Property Taxes -$ 104.00$ $ 104.00 -$ $ 104.00 $ 104.00

Change in $ amount to taxpayer -$ -$ -$

Operating Debt Service TOTAL FY2014 tax -$ 104.00$ $ 104.00 FY2015 tax - 104.00 104.00 Change in taxes paid -$ -$ -$

Page 116 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT Millage changes - FY2014 to FY2015 Impact to Taxpayer

FY2014 FY2014 FY2014 FY2013 FY2013 NO mill NO mill General Debt FY2013 Total increase- increase- NON-Owner Occupied Operating Service Debt/GOF GOF Debt Service Assessed Home Value $100,000 $100,000 $100,000 Assessment Rate - 6% 6,000 6,000 6,000 Assessment/1,000 6.00 6.00 6.00 Millage levy 100.5 26.0 126.5 100.5 26.0 126.5 Property Tax 603.00$ 156.00$ $ 759.00 603.00$ $ 156.00 $ 759.00 Property Tax Relief Credit 0.00 0.00 0.00 0.00 Net Property Taxes 603.00$ 156.00$ $ 759.00 603.00$ $ 156.00 $ 759.00

Change in $ amount to taxpayer -$ -$ -$

Operating Debt Service TOTAL FY2014 tax 603.00$ 156.00$ $ 759.00 FY2015 tax 603.00 156.00 759.00 Change in taxes paid -$ -$ -$

Page 117 of 167 FY 2015 Second Reading June 9, 2014

CHARLESTON COUNTY SCHOOL DISTRICT Millage changes - FY2014 to FY2015 Impact to Taxpayer

FY2014 FY2014 FY2014 FY2013 FY2013 NO mill NO mill General Debt FY2013 Total increase- decrease- Personal Property Operating Service Debt/GOF GOF Debt Service Assessed Home Value $10,000 $10,000 $10,000 Assessment Rate - 10.5% 1,050 1,050 1,050 Assessment/1,000 1.05 1.05 1.05 Millage levy 100.5 26.0 126.5 100.5 26.0 126.5 Property Tax 105.53$ 27.30$ $ 132.83 105.53$ $ 27.30 $ 132.83 Property Tax Relief Credit 0.00 0.00 0.00 0.00 Net Property Taxes 105.53$ 27.30$ $ 132.83 105.53$ $ 27.30 $ 132.83

Change in $ amount to taxpayer -$ -$ -$

Operating Debt Service TOTAL FY2014 tax 105.53$ 27.30$ $ 132.83 FY2015 tax 105.53 27.30 132.83 Change in taxes paid -$ -$ -$

Page 118 of 167 FY 2015 Second Reading June 9, 2014 Charleston County School District Charter School Formula All Charter Schools Created 4/11/14 FY 2015

Projected FY2014 Revenues 359,540,311

Projected FY2014 Weighted Pupils 53,682.46

FY2015 Estimated Per Pupil 6,697.54

FY2015 Estimated Per Weighted Pupil 6,697.54

Charter School Projected Student Classification Weight Students Weighted Students ECD 0.00 0.00 0.00 CD 0.00 62.00 0.00 Kindergarten 1.30 189.00 245.70 Primary 1.24 562.00 696.88 Elementary 1.00 692.00 692.00 High School 1.25 771.87 964.84 EMH 1.74 14.02 24.39 LD/DD/OHI 1.74 107.85 187.66 TMH 2.04 9.84 20.07 EH 2.04 4.43 9.04 OH 2.04 0.00 0.00 PMD 2.04 19.96 40.72 VH 2.57 11.00 28.27 Autistic 2.57 14.16 36.39 HH 2.57 0.00 0.00 Sp H 1.90 63.00 119.70 HO 2.10 5.71 11.99 TBI 2.04 0.00 0.00 Vocational 1.29 892.13 1,150.85 TOTAL STUDENTS 3,418.97 4,228.50 Projected Payment to Charter School 28,320,542.32 FY2014 Budget 3,285.33 26,050,258.60 Variance from original projection 133.64 2,270,283.72

Page 119 of 167 FY 2015 Second Reading June 9, 2014 Charleston County School District Charter School Formula East Cooper Montessori Charter Created 4/11/14 FY 2015

Projected FY2014 Revenues 359,540,311

Projected FY2014 Weighted Pupils 53,682.46

FY2015 Estimated Per Pupil 6,697.54

FY2015 Estimated Per Weighted Pupil 6,697.54

Charter School Projected Student Classification Weight Students Weighted Students ECD 0.00 - CD 0.00 - Kindergarten 1.30 - Primary 1.24 95.00 117.80 Elementary 1.00 141.00 141.00 High School 1.25 - EM 1.74 - LD/DD/OHI 1.74 9.33 16.23 TM 2.04 - EH 2.04 - OH 2.04 - PMD 2.04 - VH 2.57 - Autistic 2.57 - HH 2.57 - Sp H 1.90 17.78 33.78 HO 2.10 - TBI 2.04 - Vocational 1.29 - TOTAL STUDENTS 263.11 308.82 Projected Payment to Charter School 2,068,308.25 FY2014 Budget 256.13 1,801,912.52 Variance from original projection 6.98 266,395.73

Page 120 of 167 FY 2015 Second Reading June 9, 2014 Charleston County School District Charter School Formula Charleston Development Academy Created 4/11/14 FY 2015

Projected FY2014 Revenues 359,540,311

Projected FY2014 Weighted Pupils 53,682.46

FY2015 Estimated Per Pupil 6,697.54

FY2015 Estimated Per Weighted Pupil 6,697.54

Charter School Projected Student Classification Weight Students Weighted Students ECD 0.00 - CD 0.00 22.00 - Kindergarten 1.30 23.00 29.90 Primary 1.24 58.00 71.92 Elementary 1.00 80.00 80.00 High School 1.25 - EMH 1.74 - LD/DD/OHI 1.74 1.00 1.74 TMH 2.04 - EH 2.04 - OH 2.04 - PMD 2.04 - VH 2.57 - Autistic 2.57 - HH 2.57 - Sp H 1.90 7.69 14.61 HO 2.10 - TBI 2.04 - Vocational 1.29 - TOTAL STUDENTS 191.69 198.17 Projected Payment to Charter School 1,327,257.81 FY2014 Budget 178.00 1,308,447.70 Variance from original projection 13.69 18,810.11

Page 121 of 167 FY 2015 Second Reading June 9, 2014 Charleston County School District Charter School Formula Apple Charter School Created 4/11/14 FY 2015

Projected FY2014 Revenues 359,540,311

Projected FY2014 Weighted Pupils 53,682.46

FY2015 Estimated Per Pupil 6,697.54

FY2015 Estimated Per Weighted Pupil 6,697.54

Charter School Projected Student Classification Weight Students Weighted Students ECD 0.00 0.00 0.00 CD 0.00 0.00 0.00 Kindergarten 1.30 0.00 0.00 Primary 1.24 0.00 0.00 Elementary 1.00 0.00 0.00 High School 1.25 0.00 0.00 EMH 1.74 0.00 0.00 LD/DD/OHI 1.74 0.00 0.00 TMH 2.04 0.00 0.00 EH 2.04 0.00 0.00 OH 2.04 0.00 0.00 PMD 2.04 0.00 0.00 VH 2.57 0.00 0.00 Autistic 2.57 0.00 0.00 HH 2.57 0.00 0.00 Sp H 1.90 0.00 0.00 HO 2.10 0.00 0.00 TBI 2.04 0.00 0.00 Vocational 1.29 0.00 0.00 TOTAL STUDENTS 0.00 0.00 Projected Payment to Charter School 0.00 FY2014 Budget 129.13 897,009.36 Variance from original projection (129.13) (897,009.36)

Page 122 of 167 FY 2015 Second Reading June 9, 2014 Charleston County School District Charter School Formula James Island Charter High School Created 4/11/14 FY 2015

Projected FY2014 Revenues 359,540,311

Projected FY2014 Weighted Pupils 53,682.46

FY2015 Estimated Per Pupil 6,697.54

FY2015 Estimated Per Weighted Pupil 6,697.54

Charter School Projected Student Classification Weight Students Weighted Students ECD 0.00 0.00 CD 0.00 0.00 Kindergarten 1.30 0.00 Primary 1.24 0.00 Elementary 1.00 0.00 High School 1.25 687.00 858.75 EM 1.74 10.40 18.10 LD/DD/OHI 1.74 64.78 112.72 TM 2.04 5.93 12.10 EH 2.04 3.56 7.26 OH 2.04 0.00 PMD 2.04 1.00 2.04 VH 2.57 2.00 5.14 Autistic 2.57 6.00 15.42 HH 2.57 0.00 Sp H 1.90 2.82 5.36 HO 2.10 3.40 7.14 TBI 2.04 0.00 Vocational 1.29 705.00 909.45 TOTAL STUDENTS 1,491.89 1,953.47 Projected Payment to Charter School 13,083,445.01 FY2014 Budget 1,404.86 11,743,695.28 Variance from original projection 87.03 1,339,749.73

Page 123 of 167 FY 2015 Second Reading June 9, 2014 Charleston County School District Charter School Formula Orange Grove Elementary Created 4/11/14 FY 2015

Projected FY2014 Revenues 359,540,311

Projected FY2014 Weighted Pupils 53,682.46

FY2015 Estimated Per Pupil 6,697.54

FY2015 Estimated Per Weighted Pupil 6,697.54

Charter School Projected Student Classification Weight Students Weighted Students ECD 0.00 0.00 CD 0.00 40.00 0.00 Kindergarten 1.30 130.00 169.00 Primary 1.24 367.00 455.08 Elementary 1.00 215.00 215.00 High School 1.25 0.00 EM 1.74 0.00 LD/DD/OHI 1.74 12.00 20.88 TMH 2.04 0.00 EH 2.04 0.00 OH 2.04 0.00 PMD 2.04 0.00 VH 2.57 1.00 2.57 Autistic 2.57 6.16 15.83 HH 2.57 0.00 Sp H 1.90 30.71 58.35 HO 2.10 0.00 TBI 2.04 0.00 Vocational 1.29 0.00 TOTAL STUDENTS 801.87 936.71 Projected Payment to Charter School 6,273,652.20 FY2014 Budget 751.61 5,866,167.87 Variance from original projection 50.26 407,484.33

Page 124 of 167 FY 2015 Second Reading June 9, 2014 Charleston County School District Charter School Formula Greg Mathis Charter School Created 4/11/14 FY 2015

Projected FY2014 Revenues 359,540,311

Projected FY2014 Weighted Pupils 53,682.46

FY2015 Estimated Per Pupil 6,697.54

FY2015 Estimated Per Weighted Pupil 6,697.54

Charter School Projected Student Classification Weight Students Weighted Students ECD 0.00 0.00 CD 0.00 0.00 Kindergarten 1.30 0.00 Primary 1.24 0.00 Elementary 1.00 0.00 High School 1.25 38.21 47.76 EMH 1.74 1.62 2.82 LD/DD/OHI 1.74 3.98 6.93 TMH 2.04 0.00 EH 2.04 0.87 1.77 OH 2.04 0.00 PMD 2.04 0.00 VH 2.57 0.00 Autistic 2.57 0.00 HH 2.57 0.00 Sp H 1.90 0.00 HO 2.10 0.00 TBI 2.04 0.00 Vocational 1.29 18.79 24.24 TOTAL STUDENTS 63.47 83.52 Projected Payment to Charter School 559,381.06 FY2014 Budget 77.80 638,923.76 Variance from original projection (14.33) (79,542.70)

Page 125 of 167 FY 2015 Second Reading June 9, 2014 Charleston County School District Charter School Formula Charleston Math & Science Charter Created 4/11/14 FY 2015

Projected FY2014 Revenues 359,540,311

Projected FY2014 Weighted Pupils 53,682.46

FY2015 Estimated Per Pupil 6,697.54

FY2015 Estimated Per Weighted Pupil 6,697.54

Charter School Projected Student Classification Weight Students Weighted Students ECD 0.00 0.00 CD 0.00 0.00 Kindergarten 1.30 0.00 Primary 1.24 0.00 Elementary 1.00 256.00 256.00 High School 1.25 46.66 58.33 EMH 1.74 2.00 3.48 LD/DD/OHI 1.74 16.76 29.16 TMH 2.04 0.00 EH 2.04 0.00 OH 2.04 0.00 PMD 2.04 0.00 VH 2.57 0.00 Autistic 2.57 2.00 5.14 HH 2.57 0.00 Sp H 1.90 4.00 7.60 HO 2.10 2.31 4.85 TBI 2.04 0.00 Vocational 1.29 168.34 217.16 TOTAL STUDENTS 498.07 581.72 Projected Payment to Charter School 3,896,071.74 FY2014 Budget 456.80 3,389,839.95 Variance from original projection 41.27 506,231.79

Page 126 of 167 FY 2015 Second Reading June 9, 2014 Charleston County School District Charter School Formula PACE Created 4/11/14 FY 2015

Projected FY2014 Revenues 359,540,311

Projected FY2014 Weighted Pupils 53,682.46

FY2015 Estimated Per Pupil 6,697.54

FY2015 Estimated Per Weighted Pupil 6,697.54

Charter School Projected Student Classification Weight Students Weighted Students ECD 0.00 0.00 CD 0.00 0.00 Kindergarten 1.30 0.00 Primary 1.24 0.00 Elementary 1.00 0.00 High School 1.25 0.00 EMH 1.74 0.00 LD/DD 1.74 0.00 TMH 2.04 3.91 7.98 EH 2.04 0.00 OH 2.04 0.00 PMD 2.04 18.96 38.68 VH 2.57 8.00 20.56 Autistic 2.57 0.00 HH 2.57 0.00 Sp H 1.90 0.00 HO 2.10 0.00 TBI 2.04 0.00 Vocational 1.29 0.00 TOTAL STUDENTS 30.87 67.21 Projected Payment to Charter School 450,173.68 FY2014 Budget 31.00 404,262.16 Variance from original projection (0.13) 45,911.52

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Projected FY2014 Revenues 359,540,311

Projected FY2014 Weighted Pupils 53,682.46

FY2015 Estimated Per Pupil 6,697.54

FY2015 Estimated Per Weighted Pupil 6,697.54

Charter School Projected Student Classification Weight Students Weighted Students ECD 0.00 0.00 CD 0.00 0.00 Kindergarten 1.30 36.00 46.80 Primary 1.24 42.00 52.08 Elementary 1.00 0.00 High School 1.25 0.00 EMH 1.74 0.00 LD/DD 1.74 0.00 TMH 2.04 0.00 EH 2.04 0.00 OH 2.04 0.00 PMD 2.04 0.00 VH 2.57 0.00 Autistic 2.57 0.00 HH 2.57 0.00 Sp H 1.90 0.00 HO 2.10 0.00 TBI 2.04 0.00 Vocational 1.29 0.00 TOTAL STUDENTS 78.00 98.88 Projected Payment to Charter School 662,252.56 FY2014 Budget 0.00 0.00 Variance from original projection 78.00 662,252.56

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The function describes activities for which services or material objects are acquired. The activities of a school district are classified into five (5) broad functional areas - Instruction, Supporting Services, Community Services, Non-programmed Charges and Debt Services. Functions are further broken down into sub-functions and service areas which are subsequently subdivided into areas of responsibility.

Code Description

1000 INSTRUCTION. Activities dealing directly with the teaching of students, or the interaction between teacher and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving co-curricular activities. It may also be provided through some other approved medium such as television, radio, telephone, and correspondence. (This is a header code only and should not be used in account numbers.)

1100 GENERAL INSTRUCTION. Instructional activities designed primarily to prepare students for activities as citizens, family members, and workers, as contrasted with programs designed to improve or overcome physical, mental, social and/or emotional handicaps. General Instruction Program Elements include Pre-School, Primary, Elementary, High School, and Vocational. (This is a header code only and should not be used in account numbers.)

1110 Kindergarten Programs. Learning experiences concerned with knowledge, skills, appreciations, attitudes, and behavioral characteristics considered to be needed by all students in terms of their awareness of life within our culture and which normally may be achieved during the pre-school years. These are defined by applicable State laws and regulations.

1120 Primary Programs. Learning experiences concerned with knowledge, skills, appreciations, attitudes, and behavioral characteristics considered to be needed by all students in terms of their awareness of life within our culture and the world of work and which normally may be achieved during the school years one through three.

1130 Elementary Programs. Learning experiences concerned with knowledge, skills, appreciations, attitudes, and behavioral characteristics considered to be needed by all students in terms of understanding themselves and their relationship with society and various career clusters, and which normally may be achieved during the school years four through eight.

1140 High School Programs. Learning experiences concerned with knowledge, skills, appreciations, attitudes, and behavioral characteristics considered to be needed by all students in terms of understanding themselves and their relationship with society and various occupations and/or professions which normally may be achieved during the school years nine through twelve.

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1150 Vocational Programs (CTE). Learning experiences concerned with offering training in one or more skilled or semi-skilled trades or occupations as a supplement to the high school program.

1200 EXCEPTIONAL PROGRAMS. Instructional activities designed primarily to deal with students having special needs. Students and programs are classified as provided by the Defined Minimum Program and must meet any other criteria of the State Department. The Exceptional Programs area includes kindergarten, primary, elementary and high school services for the (1) Educable Mentally Handicapped, (2) Trainable Mentally Handicapped, (3) Orthopedically Handicapped, (4) Visually Handicapped, (5) Hearing Handicapped, (6) Speech Handicapped, (7) Learning Disabilities, (8) Emotionally Handicapped, and (9) Homebound. (This is a header code only and should not be used in account numbers.)

1210 Educable Mentally Handicapped. Services provided to children whose intellectual limitations require specialized instruction to enable them to function socially and economically.

1215 Special Education Teacher Assistants. Services provided to children whose intellectual limitations require specialized instruction to enable them to function socially and economically and to provide special learning experiences for students who exhibit a disorder in one or more of the basic psychological processes involved in understanding or using spoken and/or written communication. This function is limited to Special Ed assistant salaries and benefits.

1220 Trainable Mentally Handicapped. Special services and training programs for children of legal school age, who have been identified as having the mental capacity below that of those considered educable, to assist them in becoming self-sufficient. (Profoundly Mentally Handicapped Children are included in this function.)

1230 Orthopedically Handicapped. Services and programs provided for students who have physical impairments which interfere with normal functions of the bones, joints, or muscles to such an extent as to require special facilities and instruction methods

1240 Visually Handicapped. Special services and learning experiences provided for students who have no vision or whose visual limitations result in educational handicaps.

1250 Hearing Handicapped. Special services and learning experiences provided for children four years old or older who are professionally certified as having hearing deficiencies.

1260 Speech Handicapped. Special services and learning experiences for students with speech and language impediments which interfere with or limit the individual's ability to formulate, express, receive, or interpret oral language.

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1270 Learning Disabilities. Special learning experiences provided for students who exhibit a disorder in one or more of the basic psychological processes involved in understanding or using spoken and/or written communication.

1280 Emotionally Handicapped. Special learning experiences provided to students who demonstrate adequate intellectual potential, but whose learning is impaired by emotional, motivational or social disturbances.

1300 PRESCHOOL PROGRAMS. Special learning experiences provided for 3- to 5-year-old children. (This is a header code only and should not be used in account numbers.)

1310 Preschool Handicapped Speech (5-Year Olds). Special learning experiences and services provided for five-year-old preschool children with speech handicaps.

1320 Preschool Handicapped Itinerant (5-Year Olds). Special learning experiences and services provided by the school district to five-year-old preschool handicapped children at the school level.

1330 Preschool Handicapped Self-Contained (5-Year Olds). Special learning experiences and services provided at the school level for five-year-old preschool handicapped children in self-contained environments.

1340 Preschool Handicapped Homebased (5-Year Olds). Special learning experiences and services provided for five-year-old preschool handicapped children in their homes.

1350 Preschool Handicapped Speech (3 & 4-Year Olds). Special learning experiences and services provided for three- and four-year old preschool children with speech handicaps.

1360 Preschool Handicapped Itinerant (3 & 4-Year Olds). Special learning experiences and services provided by the school district to three- and four-year old preschool handicapped children at the school level.

1370 Preschool Handicapped Self-Contained (3 & 4-Year Olds). Special learning experiences and services provided at the school level for three- and four-year old preschool handicapped children in self-contained environments.

1380 Preschool Handicapped Homebased (3 & 4-Year Olds). Special learning experiences and services provided for three- and four-year old preschool handicapped children in their homes.

1390 Early Childhood Programs. Early childhood development programs for three- and fouryear-old children who have indicated significant readiness deficiencies. Only instructional costs are included here. Any child care or custodial services provided should be recorded in Function 3500 – Custody and Care of Children.

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1400 SPECIAL PROGRAMS. Instructional activities and programs designed to meet the educational needs of exceptional students in the areas below. (This is a header code only and should not be used in account numbers.)

1410 Gifted and Talented - Academic. Special learning experiences provided for students who possess demonstrated or potential abilities for high performance in academic areas. (See Function 1480 for definition of Gifted and Talented - Artistic.)

1420 Disadvantaged. Special learning experiences for students who are classified as disadvantaged according to the guidelines established by the vocational education program. This functional area is a direct correlation to the Vocational Education Disadvantaged Program.

1430 Advanced Placement. Instructional activities required to support advanced placement courses in all secondary schools which enroll an adequate number of academically talented students to support the course. Students successfully completing the Advanced Placement requirements receive credit in post secondary public colleges . 1450 Homebound. Instructional activities provided for students who cannot attend school, even with the help of transportation, whenever they may be confined. A physician must certify that the student is unable to attend school but may profit from instruction given in the home or hospital.

1480 Gifted and Talented - Artistic. Special learning experiences provided for students identified as having demonstrated or potential abilities for high performance in one or more of the following artistic areas: dance, drama, music, and visual arts.

1490 Other Special Programs. Other special learning experiences for dropouts, migrants, delinquents, and others which cannot be classified in the preceding service areas.

1600 OTHER EXCEPTIONAL PROGRAMS. Other instructional activities, not included in the 120-series, designed primarily to deal with students having special needs. Students and programs are classified as provided by the Defined Program and must meet any other criteria of the State Department of Education. The Exceptional Program areas include services for kindergarten, primary, elementary, and high school students in the classifications below. (This is a header code only and should not be used in account numbers.)

1610 Autism. Instructional activities and learning experiences for students who have been diagnosed as being autistic.

1700 SUMMER SCHOOL PROGRAMS. Instructional activities operated for students during the summer outside the regular school term. (This is a header code only and should not be used in account numbers.)

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1710 Primary Summer School. Instructional activities operated during the summer, outside the regular school term, for students in grades one through three.

1720 Elementary Summer School. Instructional activities operated during the summer, outside the regular school term, for students in grades four through eight.

1730 High School Summer School. Instructional activities operated during the summer, outside the regular school term, for students in grades nine through twelve.

1740 Gifted & Talented Summer School. Special learning experiences provided during the summer, outside the regular school term, for eligible students identified as gifted and/or talented. (See related Functions 1410 and 1480.)

1750 Instructional Programs Beyond Regular School Day. Expenditures for instructional activities designed to provide learning experiences for students through additional educational programs offered beyond the regular school day.

1800 ADULT/CONTINUING EDUCATION PROGRAMS. Learning experiences designed to develop knowledge and skills to meet immediate and long-range educational objectives of adults who, having completed or interrupted formal school, have accepted adult roles and responsibilities. Programs include activities to foster the development of fundamental tools of learning, prepare students for a post-secondary career, prepare students for post-secondary education programs, upgrade occupational competence, prepare students for a new or different career, develop skills and appreciations for special interest, or to enrich the aesthetic qualities of life. (This is a header code only and should not be used in account numbers.)

1810 Adult Basic Education Programs. Learning programs concerned with the fundamental tools of learning for adults who have never attended school, or whose formal schooling was interrupted and need the knowledge and skills to raise their level of education, to increase self-confidence and/or self-determination, to prepare for an occupation, and to function more responsibly as citizens in a democracy.

1820 Adult Secondary Education Programs. Learning experiences designed to develop knowledge, skills, appreciations, attitudes, and behavioral characteristics considered to be needed by adults having completed or interrupted formal schooling, have accepted adult roles and responsibilities and are preparing for post-secondary careers and/or postsecondary education programs.

1830 Adult English Literacy (ESL). Instructional activities specifically designed for immigrants and other limited English proficient persons that provide an integrated program of services incorporating English literacy with civics education.

1840 Post-Secondary Programs. Learning experiences concerned with the skills and knowledge required to prepare learners for immediate employment in an occupation or cluster of occupations.

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1850 Vocational Adult Programs. Vocational learning experiences for adults who are involved in a secondary education program.

1870 Adult Education - Remedial. Learning programs designed to provide remedial instruction to adult education students identified as having deficiencies in the basic skills areas of reading, writing, and mathematics.

1880 Parenting/Family Literacy. Instructional activities associated with the education of families. Programs in parenting/family literacy programs provide training and support services that enable parents to enhance their child's development.

1900 INSTRUCTIONAL PUPIL ACTIVITY. Financial transactions related to school- sponsored pupil and interscholastic activities. Only instructionally oriented activities and purchases are recorded in this function. Examples would include student participation in academic decathlons and foreign language declamation competitions and stipends for non- athletic club sponsors. Instructional stipends to teachers would be included here. (This is a header code only and should not be used in account numbers.)

1901 Saturday School. Activities for students required to attend school on Saturday for discipline reasons.

2000 SUPPORT SERVICES. Supporting services provide administrative, technical, personal (such as guidance and health), and logistical support to facilitate and enhance instruction. (This is a header code only and should not be used in account numbers.)

2100 SUPPORT SERVICES - STUDENTS. Those activities which are designed to assess and improve the well-being of students and to supplement the teaching process. (This is a header code only and should not be used in account numbers.)

2110 Attendance and Social Services. Services and activities which are designed to improve student attendance at school and which attempt to prevent or solve student problems involving the home, the school, and the community.

2111 Pupil Accounting. Activities associated with directing and managing Attendance & Social Services.

2112 Attendance Services. Activities such as prompt identification of patterns of nonattendance, promotion of positive attitudes toward attendance, analysis of causes on nonattendance, early on problems of nonattendance, and enforcement of compulsory attendance laws.

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2113 Social Work Services. Activities such as investigating and diagnosing student problems, arising out of the home, school, or community, casework and group work services for students and parents; interpreting the problems of students for other staff members; and promoting change in the circumstances surrounding the individual student which are related to his problem insofar as effectively as the resources of the family, school, and a community can be brought to bear upon the problem.

2114 Pupil Accounting Services. Activities of acquiring and maintaining records of school attendance, location of home, family characteristics, and other census data. Portions of these records become part of the cumulative record which is sorted for teacher and guidance information.

2119 Other Attendance and Social Work Services. Attendance and Social Work Services other than those described above.

2120 Career Guidance. Those activities of counseling students and parents, providing consultation with other staff members on learning problems, assisting students in personal and social development, assessing the abilities of students, assisting students as they make their own educational and career plans and choices, providing referral assistance, and working with other staff members in planning and conducting guidance programs for students.

2121 Guidance. Activities associated with directing and managing Guidance Services.

2122 Counseling Services. Activities concerned with the relationship between students and students, counselors and students as counselors, and relationships between counselors and other staff members and parents all for the purpose of assisting students to understand their educational, personal, and occupational strengths and limitations; relate their abilities, emotions, and aptitudes to educational and career opportunities; utilize their abilities in formulating realistic plans, and achieve satisfying personal and social development.

2123 Appraisal Services. Activities having as their purpose an assessment of student characteristics, which are used in administration, instruction, and guidance, and which assist the student in assessing his purposes and progress in personality and career development. Test records and materials used for student appraisal are usually included in each student's cumulative record.

2124 Information Services. Activities organized for the dissemination of educational, occupational, and personal-social information to help acquaint students with the curriculum and with educational and vocational opportunities and requirements.

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2125 Records Maintenance Services. Activities organized for the compilation, maintenance, and interpretation of cumulative records of individual students, including systematic consideration of such factors as: Home and Family Background, Physical and Medical Status, Standardized Test Results, Personal and Social Development, and School Performance.

2126 Placement Services. Activities organized (1) to help place students in appropriate educational situations and/or in appropriate part-time employment while they are in school, and in appropriate educational and occupational situations after they leave school, and (2) to help students in making the transition from one educational or occupational experience to another. This may include, for example, admissions counseling, referral services, assistance with records, and follow up communications with employers.

2129 Other Guidance Services. Other guidance services which cannot be classified above.

2130 Health Services. Physical and mental health services which are not direct instruction. Included are activities that provide students with appropriate medical, dental, and nurse services.

2131 Health Services Management. Activities associated with directing and managing Health Services. OSHA supplies are recorded here.

2132 Medical Services. Activities concerned with the physical and mental health of students, such as health appraisal, including screening for vision, communicable diseases, and hearing deficiencies; screening for psychiatric services; periodic health examinations; emergency injury and illness care; and communications with parents and medical officials.

2133 Dental Services. Those activities associated with dental screening, dental care, and orthodontic activities. 2134 Nurse Services. Those activities which are not instruction, such as health inspection, treatment of minor injuries, and referrals for other health services. Nurse and clinic supplies are recorded here.

2139 Other Health Services. Other Health Services not classified above.

2140 Psychological Services. Activities concerned with administering psychological tests and interpreting the results, gathering and interpreting information about student behavior, working with other staff members in planning school programs to meet the special needs of students as indicated by psychological tests and behavioral evaluation and planning and managing a program of psychological services, including psychological counseling for students, staff, and parents.

2141 Psychological Services Management. Activities associated with directing and managing the Psychological Services.

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2142 Psychological Testing Services. Activities concerned with administering psychological tests, standardized tests and inventory assessments of ability, aptitude, achievement, interests and personality and the interpretation of these measures for students, school personnel, and parents.

2143 Psychological Counseling Services. Activities which take place between a school psychologist or counselor, and one or more students as counselees and their parents in which the students are helped to perceive, clarify, solve, and resolve problems of adjustment and interpersonal relationships.

2144 Psychotherapy Services. Activities which provide a therapeutic relationship between a qualified mental health professional and one or more students, in which the students are helped to perceive, clarify, solve, and resolve emotional problems or disorders.

2149 Other Psychological Services. Other activities associated with Psychological Services not classified above.

2150 Speech and Hearing Services. Activities which have as their purpose the identification, assessment and treatment of students with impairments in speech, hearing, and language.

2151 Speech. Activities associated with directing and managing Speech Pathology & Audiology Services.

2152 Speech Pathology Services. Activities organized for the identification of students with speech and language disorders; diagnosis and appraisal of specific speech and language disorders; referral for medical or other professional attention necessary to the habilitation of speech and language disorders; provision of required speech habilitation services; and counseling and guidance of children, parents, and teachers, as appropriate.

2153 Audiology Services. Activities organized for the identification of children with hearing loss; determination of the range, nature, and degree of hearing function; referral for medical or other professional attention as appropriate to the habilitation of hearing; language habilitation; auditory training, speech reading (lip-reading), and speech conservation as necessary; creation and administration of programs of hearing conservation; and counseling and guidance of children, parents, and teachers as appropriate.

2159 Other Speech Pathology and Audiology Services. Other activities associated with Speech Pathology and Audiology Services not classified above.

2160 Vocational Placement Services. Activities concerned with the placement of vocational students in jobs. The activity correlates with the vocational definition of placements and is used only in relationship with the vocational education placement function.

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2200 SUPPORT SERVICES - INSTRUCTIONAL STAFF. Activities associated with assisting the instructional staff with the content and process of providing learning experiences for students. (This is a header code only and should not be used in account numbers.)

2210 Improvement of Instruction-Curriculum Development. Those activities which are designed primarily for assisting instructional staff in preparing and utilizing special curriculum materials, developing the curriculum, and understanding and appreciating the various techniques which stimulate and motivate students. Do not include in-service training in this function. (See FUNCTION 2240)

2211 Instruction. Activities associated with directing and managing the Improvement of Instruction Services.

2212 Instruction and Curriculum Development Services. Activities designed to aid teachers in developing the curriculum, preparing and utilizing special curriculum materials, and understanding and appreciating the various techniques which stimulate and motivate students.

2219 Other Improvement of Instruction Services. Activities for improving instruction other than those classified above.

2220 Library and Media Services. Activities concerned with the use of all teaching and learning resources, including hardware, and content materials. Educational media are defined as any device, content material, method, or experience used for teaching and learning purposes. These include printed and non-printed sensory materials. (This is a header code only and should not be used in account numbers.)

2222 School Media Center Services. Activities such as selecting, acquiring, preparing, cataloging, and circulating books and other printed materials; planning the use of the library by teachers and other members of the instructional staff; and guiding instructional staff members in the use of library books and materials, whether maintained separately or as a part of an instructional materials center. Included here are activities for planning the use of the library by the students and instructing students in the use of library books and materials, whether maintained separately or as a part of instructional materials center. Included are activities for planning the use of the media center by the students and instructing students in the use of library books and materials, whether maintained separately or as a part of an instructional materials center or related work-study areas.

2223 Audiovisual Services. Activities such as selecting, preparing, caring for, and making available to members of the instructional staff the equipment, films, filmstrips,transparencies, tapes, TV programs, and other similar materials, whether maintained separately or as part of an instructional materials center. Included are activities in the audiovisual center, TV studio, and related work-study areas, and the services provided by audiovisual personnel.

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2224 Educational Television Services. Activities concerned with planning, programming, writing, and presenting educational programs or segments of programs by way of closed- circuit or broadcast television.

2225 Computer-Assisted Instruction Services. Activities concerned with planning, programming, writing, and presenting education projects which have been especially programmed for a computer which is to be used as the principle medium of instruction.

2229 Other Educational Media Services. Educational media services other than those classified above.

2230 Supervision of Special Programs. Activities associated with the overall supervision, coordination and direction of special programs. These activities include Title I Coordinators, Adult Education Coordinators, SSI Coordinators, etc.

2240 Improvement of Instruction Services - In-service and Staff Training. Costs related to receiving training by members of the instructional staff during the time of their service to the school system or school. Activities include workshops, demonstrations, school visits, courses for college credit, sabbatical leaves, in-service consultant fees, and transportation related to in-service. In-service training for non-instructional staff should be charged to the appropriate function. (e.g., Food Service staff training should be charged to Function 256.)

2300 SUPPORT SERVICES - GENERAL ADMINISTRATION. Activities concerned with establishing and administering policy in connection with operating schools or the school district. Do not include the Chief Business Official and his activities here, but in Support Services - Finance and Operations. See description under subfunction 2500. (This is a header code only and should not be used in account numbers.)

2310 Board of Education Services. Activities of the elected or appointed body which has been created according to state law and vested with responsibilities for educational planning and policy making. These bodies are called school boards and school districts . 2312 Board Secretary Services. Activities pertaining to the duties of the secretary (not executive) of the board of education.

2313 Board Treasurer Services. Activities pertaining to the duties of treasurer of the board of education.

2314 Election Services. Activities pertaining to services rendered in connection with any school district election, including elections of officers, bond elections, and budget and appropriation elections.

2316 Tax Assessment and Collection Services. Activities pertaining to services rendered in connection with tax assessment and collection.

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2317 Audit Services. Activities pertaining to independent audit services provided to the board of education.

2319 Other Board of Education Services. Other services which cannot be classified under the preceding Areas for Responsibility.

2320 Office of the Superintendent. Activities associated with the overall general administrative or executive responsibility for the entire school district. (This is a header code only and should not be used in account numbers.)

2321 Office of the Superintendent Services. Activities performed by the superintendent and such assistants as deputy, associate, and assistant superintendents, in the general direction and management of all affairs of the school district. This program area included all personnel and materials in the office of the chief executive officer.

2322 Community Relations Services. Activities and programs developed and operated system wide for betterment of school/community relations. This program area includes all personnel and materials of the office of the Ombudsman.

2323 Staff Relations and Negotiations Services. Activities concerned with developing and maintaining good relationships with state and federal officials.

2324 Safe and Orderly Schools Services. Activities and programs to promote safe schools where students can learn, socialize, find peaceful ways to resolve conflicts, and build skills for the future.

2329 Other Executive Administration Services. Other general administrative services which cannot be recorded under the preceding Areas of Responsibility.

2330 Support Services-School Administration. Activities concerned with overall administrative responsibility for a single school or a group of schools.

2331 Office of the Principal Services. Activities concerned with directing and managing the operation of a particular school or schools. Included are the activities performed by the principal, assistant principals, and other assistants in general supervision of all operations of the school, evaluation of the staff members of the school; assignment of duties to staff members; supervision and maintenance of the school records; and coordination of school instructional activities of the school district. Clerical staff for these activities are included.

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2500 SUPPORT SERVICES - FINANCE AND OPERATIONS. Activities concerned with purchasing paying, transporting, exchanging, and maintaining goods and services for the school district. This function also includes the acquisition of facilities, operation and maintenance of plant, and fiscal and internal services necessary for operating all schools. Include the Chief Business Official and the activities of this position in the subfunctions for Finance and Operations. (This is a header code only and should not be used in account numbers.)

2520 Financial Services. Activities concerned with the fiscal operations of the school district. This program area includes budgeting, receiving and disbursing, financial accounting, payroll, inventory control, and internal auditing. (This is a header code only and should not be used in account numbers.)

2522 Budgeting Services. Activities concerned with supervising budget planning, formulation, control, and analysis.

2523 Accounting Services. Activities concerned with taking in money and paying it out which include the current audit of receipts and the pre-audit of requisitions or purchase orders to determine whether the amounts are within the budgetary expenditures.

2524 Payroll Services. Activities concerned with making periodic payments to individuals entitled to remuneration for services rendered. Payments are also made for such payroll associated costs as federal income tax withholding, retirement and social security.

2525 Financial Accounting Services. Activities concerned with maintaining records of the financial operations and transactions of the school district and interpreting financial transactions and account records.

2527 Property Accounting Services. Activities concerned with preparing and maintaining current inventory records of land, buildings, and movable equipment. These records are to be used in equipment control and facilities planning.

2528 Contract Services.

2529 Other Fiscal Services. Fiscal services which cannot be classified under the preceding Areas of Responsibility.

2530 Facilities Acquisition and Construction Services. Activities concerned with the acquisition of land and buildings; the remodeling and construction of buildings and additions to buildings; initial installation or extension of service systems and other builtin equipment, and improvements in sites. This function is limited in use to the School Building Fund. (This is a header code only and should not be used in account numbers.)

2531 Bond Fund Administration. Activities pertaining to directing and managing Facilities Acquisition and Construction Services.

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2532 Land Acquisition and Development Services. Activities pertaining to the initial acquisition of sites and improvements thereon.

2533 Architecture and Engineering Services. Activities of architects and engineers related to land acquisition and improvement and to improvements to building.

2534 Educational Specifications Development Services. Activities concerned with preparing and interpreting to architects and engineers descriptions of specific space requirements for the various learning experiences of students to be accommodated in a building. These specifications are interpreted to the architects and engineers in the early stages of blueprint development.

2535 Building Acquisition, Construction, and Improvement Services. Activities concerned with building acquisition through purchase or construction and building improvements. Initial installation or extension of service systems and other built-in equipment as well as building additions are included.

2539 Other Facilities Acquisition and Construction Services. Facilities acquisition and construction activities which cannot be classified above.

2540 Operation and Maintenance of Plant Services. Activities concerned with keeping the physical plant open, comfortable, and safe for use, and keeping the grounds, buildings, and equipment in an effective working condition and state of repair. Exclude activities which maintain safety in schools, on the school grounds, and in the vicinity of schools (see Function 2580). (This is a header code only and should not be used in account numbers.)

2541 Operation and Maintenance of Plant. Activities of directing and managing the operation and maintenance of the school plant facilities.

2542 Building Repair Maintenance Services. Activities concerned with keeping the physical plant ready for daily use. Operating the heating, lighting, and ventilating systems, and repair/replacement of facilities are included.

2543 Care and Upkeep of Grounds Services. Activities concerned with maintaining land and its improvements, other than buildings, in good condition.

2544 Care and Upkeep of Equipment Services. Activities concerned with maintaining, in good condition, equipment owned or used by the school district. Activities such as servicing and repairing furniture, machines, and movable equipment are included.

2545 Vehicle Servicing and Maintenance Services (other than buses). Activities concerned with maintaining general purpose vehicles such as trucks, tractors, graders, and staff vehicles in good condition. Included are such activities as repairing vehicles, replacing vehicle parts, cleaning painting, greasing, fueling, and inspecting vehicles for safety; i.e..,preventive maintenance.

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2546 Maintenance/Life Safety. Activities concerned with promoting safe working environments to minimize lost time resulting from accidents and injuries. Included are such activities to inspect for, monitor and require compliance with OSHA, DHEC and State Fire Marshall regulations and laws.

2547 Custodial Services. Activities concerned with keeping the physical plant clean and ready for daily use.

2549 Other Operation and Maintenance of Plant Services. Operation and maintenance of plant activities which cannot be classified under the preceding areas of responsibility.

2550 Student Transportation Services. Activities concerned with the conveyance of students from home to school as provided by state law. (This is a header code only and should not be used in account numbers.)

2551 Student Transportation. Activities associated with directing and managing the operation of student transportation.

2552 Vehicle Operation Services. Activities concerned with operating vehicles for student transportation from the time the vehicles leave the point of storage until they return to that point. Driving buses or other student transportation vehicles are included.

2553 Monitoring Operation Services. Activities concerned with supervising students in the process of being transported between home and school and while being transported for school activities. Those activities include supervision while in transit and while being loaded and unloaded and directing traffic at the loading and unloading stations. 2554 Vehicle Servicing and Maintenance Services. Activities concerned with maintaining student transportation vehicles in good condition, including repairing vehicles; replacing vehicle parts; and cleaning, painting, greasing, fueling, and inspecting vehicles for safety. Replacing a vehicle chassis or body individually is considered to be equipment and is charged to Capital Outlay.

2559 Other student Transportation Services. Student transportation services which cannot be classified under the preceding areas of responsibility.

2560 Food Services. Activities concerned with providing food to students and staff. This includes the preparation and serving of regular and incidental meals, breakfasts, lunches, or snacks in connection with school activities and the delivery of food. This function is limited in use to the Food Service Fund. (This is a header code only and should not be used in account numbers.)

2561 Food Services Management. Activities concerned with directing and managing food services.

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2562 Preparing and Dispensing Food Services. Activities concerned with preparing and serving regular and incidental meals, lunches, or snacks to students and staff in a school district which include operating kitchen equipment, preparing food, cooking, serving food, cleaning dishes, and storing dishes and kitchen equipment.

2563 Food Delivery Services. Activities concerned with delivering food to the school district.

2569 Other Food Services. Food services activities which cannot be classified under the preceding areas of responsibility.

2570 Internal Services. Activities concerned with buying, storing, and distributing supplies, furniture, and equipment; and those activities concerned with duplicating and printing for the school district. (This is a header code only and should not be used in account numbers.)

2571 Internal Services. Activities of directing and managing internal services.

2572 Purchasing Services. Activities of purchasing supplies, furniture, equipment, and materials used in school district operation.

2573 Warehousing and Distributing Services. The operation of the system-wide activities of receiving, storing, and distributing supplies, furniture, equipment, materials, and mail. This program includes the pickup and transporting of cash from school facilities to the central administrative office, or bank, for control and/or deposit.

2574 Printing, Publishing, and Duplicating Services. Activities of printing and publishing administrative publications such as annual reports, school directories, and manuals. Providing centralized services for duplicating school materials and instruments such as school bulletins, newsletters, and notices are also included.

2579 Other Internal Services. Other internal services which cannot be classified under the preceding areas of responsibility.

2580 School Security. Activities which promote and maintain property and personal security in schools, on school grounds, and in the vicinity of schools. Included are police activities for school functions, traffic control on grounds and in the vicinity of schools, building alarms, metal detectors, security guards, and similar security items.

2590 Internal Auditing Services. Activities concerned with verifying the account records which include evaluating the adequacy of the internal control system, verifying and safeguarding assets, reviewing the reliability of the accounting and reporting systems, and ascertaining compliance with established policies and procedures.

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2600 SUPPORT SERVICES - CENTRAL. Activities, other than general administration, which support each of the other instructional and supporting services programs. These activities include planning research, development, evaluation, information, staff, statistical, and data processing services. (This is a header code only and should not be used in account numbers.)

2621 Research and Evaluation. Activities associated with directing and managing the planning, research, development, and evaluation for a school district.

2622 Development Services. Activities concerned with the evolving process of utilizing the products of research and considered judgment for the deliberate improvement of education programs.

2623 Evaluation Services. Activities concerned with ascertaining of judging the value of an action or an outcome of an action by careful appraisal of previously specified data in light of the particular situation of the goals and objectives previously established.

2624 Planning Services. Includes activities on a system-wide basis associated with conducting and managing programs of planning, research, development, evaluation; and statistics (activities concerned with gathering data) for a school district. (Include activities related to the districts strategic plan and school renewal plans).

2625 Research Services. Activities concerned with the systematic study and investigation of the various aspects of education, undertaken to establish facts and principles.

2629 Other Planning, Research, Development, and Evaluation Services. Other services of this nature not described above.

2630 Information Services. Activities concerned with writing, editing, and other preparation necessary to disseminate educational and administrative information to student, staff, or to the general public through direct mailing, the news media, or personal contact. (This is a header code only and should not be used in account numbers.)

2631 Information Services. Activities of directing and managing information services.

2632 Internal Information Services. Activities concerned with writing, editing, and providing administrative information to students and staff.

2633 Public Information Services. Activities concerned with writing, editing, and other preparation necessary to disseminate educational and administrative information to the public through various news media or personal contact.

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2634 Management Information Services. Activities concerned with writing, editing, and other preparation necessary to disseminate to management (1) information needed about the operation of the school district and (2) information about the community, state, and nation, in order to make logical decisions.

2635 School Governance Services.

2636 School Community Council.

2639 Other Information Services. Activities concerned with information services not classified above.

2640 Staff Services. Human resource activities concerned with maintaining an efficient staff for the school system including such activities as recruiting and placement, staff transfers, and staff accountability. (This is a header code only and should not be used in account numbers.)

2641 Personnel. Activities of directing and managing staff services.

2642 Recruitment and Placement Services. Activities concerned with employing and assigning personnel for the school district.

2643 Staff Accounting Services. Services rendered in connection with the systematic recording and summarizing of information relating to staff members employed by the school district.

2644 In-service Training Services. Services rendered in connection with the systematic recording and summarizing of information relating to staff members employed by the school district.

2645 Health Services. Activities concerned with medical, dental, and nurse services provided for school district employees. Included are physical examinations, referrals, and emergency care.

2649 Other Staff Services. Staff services which cannot be classified under the preceding areas of responsibility.

2650 Statistical Services. Activities concerned with manipulating, relating, and describing statistical information. (This is a header code only and should not be used in account numbers.)

2651 Statistical Services. Activities concerned with directing and managing statistical services.

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2652 Statistical Analysis Services. Activities concerned with determining the nature and relationships of data elements to arrive at conclusions and recommendations. This program area includes institutional, management, and program studies, such as cost/effectiveness, space utilization, and teaching load.

2653 Statistical Reporting Services. Activities concerned with assimilating and writing statistical data into reports for further use. This program area includes the preparation of reports such as questionnaires and data collection forms for internal as well as external use.

2655 Statistical Services, Computer Support.

2659 Other Statistical Services. Statistical services which cannot be classified under the preceding areas of responsibility.

2660 Technology and Data Processing Services. Activities concerned with preparing data for storage and retrieval them for reproduction as information for management and reporting. Includes technology services for activities related to computer operations, supervision of data processing, systems analysis services, and programming services. Also includes operations services related to scheduling, maintaining, and producing data. (Include contracted vendor support here.) (This is a header code only and should not be used in account numbers.)

2661 Tech/Data Processing Administration. Activities concerned with directing and managing data processing services.

2662 Systems Analysis Services. Activities concerned with the search for and an evaluation of alternatives which are relevant to defined objectives, based on judgment and, whenever possible, on quantitative methods. Where applicable, these activities pertain to the development of data processing procedures or application to electronic data processing equipment.

2663 Programming Services. Activities concerned with the preparation of a logical sequence of operations to be performed either manually or electronically, in solving problems or processing data and the preparation of coded instructions and data for such sequences.

2664 Operations Services. Activities concerned with scheduling, maintaining, and producing data. These activities include operating business machines and data processing machines.

2669 Other Data Processing Services. Activities concerned with data processing which are not described above.

2690 Other Support Services - Central. Central services not classified above.

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2700 SUPPORT SERVICES - PUPIL ACTIVITY. Used to record financial transactions related to non-instructional school-sponsored student and interscholastic activities. This function is limited in use to the student Activity Fund. (This is a header code only and should not be used in account numbers.)

2710 Student Service Activities. Expenditures for non-instructional school sponsored activities, such as athletic competitions, cheerleading activities, band activities, chorus activities, and other related inter-scholastic activities outside the regular instruction program. Coaching supplements and salaries and support for Athletic Directors are charged here.

2720 Enterprise Activities. Self-supporting activities operated by or on behalf of students. These would include various types of activities that are financed and operated in a manner similar to private business where the stated intent is that the costs are financed or recovered primarily through user charges. Examples are a school bookstore or canteen. Food Services expenditures should NOT BE CHARGED HERE but rather to Function 256X.

2730 Trust and Agency Activities. Financial transactions related to funds held by the school district in a trustee capacity or as an agent for student organizations and clubs.

3000 COMMUNITY SERVICES. Activities which are not directly related to the provision of education for students. These include services such as community recreation programs, civic activities, public libraries, programs of custody and care of children, and community welfare activities provided by the school district for the community. (This is a header code only and should not be used in account numbers.)

3100 Community Services Activity.

3200 Community Recreation Services. Activities concerned with providing recreation for the community. Included are activities such as organizing and supervising playgrounds, the operation of community swimming pools, and other recreation programs. 3300 Civic Services. Activities concerned with providing services to civic organizations. This area includes services to parent-teacher association meetings, public forums, lectures, and civil defense planning.

3400 Public Library Services. Activities pertaining to the operation of public libraries by a school district or the provision of library services to the general public through the school library.

3500 Custody and Care of Children. Activities pertaining to the provision of programs for the custodial care of children in child-care centers which are not part of or directly related to the instructional program and where the attendance of the children is not included in the attendance figures for the school district.

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3600 Welfare Services. Activities pertaining to the provision of personal needs of individuals who have been designated as needy by an appropriate governmental entity. These needs include stipends for school attendance, salaries paid to students for work performed (whether for the school district or for an outside concern), and for clothing, food or other personal needs.

3700 Nonpublic School Services. Services to a school established by an agency other than the State, subdivision of the State, or the Federal Government, which usually is supported primarily by other than public funds. This includes activities related to instructional and support services.

3800 Before/After School Programs.

3900 Other Community Services. Services provided the community which cannot be classified under the preceding areas.

4000 OTHER CHARGES. Intergovernmental expenditures and conduit-type payments (outgoing transfers) to other school districts or administrative units in the state and transfers from one fund to another in the school district. (This is a header code only and should not be used in account numbers.)

4100 INTERGOVERNMENTAL EXPENDITURES. Payments to school districts, generally for tuition and transportation, for services rendered to pupils residing in the paying school district. (This is a header code only and should not be used in account numbers.)

4110 Payments to State Department of Education. Reimbursement of unexpected funds for restricted grants, payments for local Medicaid matching funds, and payments made by school districts as adjustments resulting from State Department of Education financial audits.

4120 Payments to Other Governmental Units. Payments made for services such as tuition, transportation, and special education services rendered to students residing in the paying district. Also included are payments made to other state agencies such as the State Retirement System for school employees’ benefits and reimbursements of unexpended funds for restricted grants passed through the Office of the Governor.

4130 Payments to Non-Public Schools. Conduit-type payments made by school districts to non-public schools within the state for instructional and support services rendered to pupils. (Title I funds paid directly to non-public schools that provide student services are included here.)

4140 Medicaid Payments to SDE.

4160 LEA Payments to Public Charter Schools. Payments made by school districts to public charter schools for instructional and support services rendered to students.

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4200 INTERFUND TRANSFERS. Transactions which withdraw money from one fund and placed it in another without recourse. Fund transfers budgeted to another functional activity such as food service or transportation are coded to the appropriate function and the Object 720. Unless State law prohibits, revenues should be allocated between funds when received and recorded in the funds to which they belong, rather than placing them in the General fund and later transferring them. (These accounts are not included in the State totals of expenditures.)

4200 Transfer to General Fund (Exclude Indirect Cost.)

4210 Transfer to Special Revenue Fund.

4220 Transfer to Special Revenue EIA Fund.

4230 Transfer to Debt Service Fund.

4240 Transfer to School Building Fund.

4250 Transfer to Food Service Fund.

4260 Transfer to Pupil Activity Fund.

4300 INDIRECT COSTS TRANSFERS. (This is a header code only and should not be used in account numbers.)

4310 Transfer - Special Revenue Indirect Cost.

4320 Transfer - Food Service Indirect Cost. For an indirect cost item, the entry should be treated as a fund transfer and as an actual expenditure in the appropriate function. Self insurance payments may be treated as interfund operating transfers. When expenditures are made for replacement of damaged or stolen equipment, the expenditure should appear as a 500 object under the appropriate function. Payments into a debt service fund for the eventual retirement of zero coupon bonds are to be treated as a fund transfer, as in the case of payments made to a sinking fund. Payments to escrow agents should be recorded under Function 500, Object 690.

4400 OTHER FINANCING SOURCES/USES. Conduit-type payments to agents other than school districts. (This is a header code only and should not be used in account numbers.)

4410 Payments to Refunded Debt Escrow Agent. Payments to an escrow agent from resources provided by new debt. (Payments to an escrow agent made from other resources of the entity should be reported as debt service expenditures.)

5000 DEBT SERVICE. Transactions related to servicing the debt of a school district, including payments of both principal and interest. Normally, only long-term debt service (obligations exceeding one year) is recorded here.

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Objects are the service or commodity obtained as the result of a specific expenditure. Seven major object categories are identified and described in this guide: (100) Salaries, (200) Employee Benefits, (300) Purchased Services, (400) Supplies and Materials, (500) Capital Outlay, (600) Other Objects and (700) Transfers. These broad categories are subdivided to obtain more detailed information about objects of expenditures. A three-digit code is used which makes it possible to identify detailed expenditure information. Following are definitions of the major object and sub-object categories.

100 SALARIES. Amounts paid to employees of the school district whom in permanent or temporary positions, including personnel substituting for those in permanent positions. This includes gross salary for personnel services rendered while on the payroll of the school district.

11x Regular Salaries. Salaries paid to full-time, part-time, and prorated portions of the cost for work performed by permanent employees of the school district.

110 Official/Administrative. Salaries paid to school district employees requiring various skill levels required to perform management activities, such as developing broad policies for the school district and executing these policies through direction of staff members at all levels of the district. Those activities performed directly for policy makers are also included here. The official/administrative classification does not preclude professional educational or professional-other status. Under the official/administrative classification, the following activity assignments are the most common in the school district. Superintendent assignment Directing/managing/supervising assignment Assistant/associate supt. Ombudsman assignment

111 Principal/Assistant Principal. Salaries paid to full-time, part-time, and prorated portions of the cost of work performed by principals and assistant principals.

112 Teacher/Professional-Educational. Salaries paid to school district employees for fulltime, part-time, and prorated portions of the cost of work performed by teachers and other educational professionals involved in face to face learning experiences. Under the teacher/professional-educational classification, the following activity assignments are the most common in the school district. Curriculum specialist assignment Remedial specialist assignment Counseling assignment Teaching assignment Librarian/media assignment

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113 Professional-Other. Salaries paid to school district employees for full-time part- time, and prorated portions of the cost of work performed by individuals requiring a high degree of knowledge and skills acquired through at least a baccalaureate degree (or its equivalent obtained through special study and/or experience) but not requiring skills in the field of education. They do NOT receive overtime pay. Under the professional-other classification, the following activity assignments are the most common in the school district. Architect or engineer Negotiating Psychologist Audiologist Ophthalmologist Public/community relations Dentist O/M Specialist Registrar Dietitian/nutritionist Physician Registered nurse Editing Planning Research & development Evaluating Programming Social work Legal Purchasing agent Statistician Graphic arts Psychiatrist Therapist Registered Nurses

114 Technical. Salaries paid to school district employees for full-time part-time, and prorated portions of the cost of work performed by individuals requiring a combination of basic scientific knowledge and manual skills which can be obtained through approximately two years of post high school education, such as is offered in junior/community colleges and technical institutes, or through equivalent special study and/or on –the-job training. They MAY receive overtime pay. Under the technical classification, the following activity assignments are the most common in the school district. Accounting Bus supervisor Inspector Analyst Computer operator Interpreter Audiologist Dental hygienist LPN Auditing Foreman Student Teacher LPN’s

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115 Teacher Assistant/Clerical. Salaries paid to school district employees for full-time part time, and prorated portions of the cost of work performed by individuals to perform the activities of preparing, transferring, transcribing, systematizing, preserving records, communication, and transactions, regardless of the level of skills required, where the activities are predominantly non-manual. Under the teacher assistant/clerical classification, the following activity assignments are the most common in the school district. Bookkeeping Messenger Teaching assistant Clerical Records managing

116 Worker-Crafts and Trades. Salaries paid to school district employees for full-time part-time, and prorated portions of the cost of work performed by individuals requiring a relatively high skill level (usually acquired through an extensive period of training) as well as requiring a considerable judgment and a thorough and comprehensive knowledge of the processes involved in the work are recorded here. Under the worker- crafts and trades classification, the following activity assignments are the most common in the school district. Carpenter Mason Plastering Electrician Mechanic Plumbing General maintenance Painting

117 Bus Driver/Apprentice – Operative. Salaries paid to school district employees for fulltime part-time, and prorated portions of the cost of work performed by individuals requiring an intermediate skill level (which can be mastered in a few weeks through limited training) necessary to perform machine-operating activities are recorded here. Under the bus driver/apprentice – operative classification, the following activity assignments are the most common in the school district. Crafts & trades apprenticeship Vehicle operator Dispatcher

118 Laborer. Salaries paid to school district employees for full-time part-time, and prorated portions of the cost of work performed by individuals who generally require no special training are recorded here. All laborers performing lifting, digging, mixing, loading, and pulling operations would be classified in this general job classification. Under the laborer classification, the one fairly common specific activity assignment associated with the school district is grounds keeping; the local administrator if needed by a particular district may add other activity assignments.

119 Service Work. Salaries paid to school district employees for full-time, part-time, and prorated portions of the cost of work performed by individuals regardless of level of difficulty, which relate to both protective and non-protective supportive services are recorded here. Under the service work classification the following activity assignments are the most common in the school district. Custodian Guard/watchman Stores handling Food Service Monitoring Grounds man

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12X Temporary Salaries. Full-time, part-time, and prorated portions of the cost for work performed by temporary or substitute employees of the school district.

120 Temporary Salary – Administrative

121 Temporary Salary – Principal/Assistant Principal

122 Temporary Salary – Substitute Teacher/Professional Educational

123 Temporary Salary – Professional other

124 Temporary Salary – Technical

125 Temporary Salary – Teacher Assistant/Clerical

126 Temporary Salary – Worker

127 Temporary Salary – Operative

128 Temporary Salary – Laborer

129 Temporary Salary – Service Work

130 Overtime Salaries. Money paid to employees of the school district in either temporary or permanent positions for work performed in addition to the normal work period for which the employee is compensated under regular salaries and temporary salaries above. The terms of each payment for overtime are a mater of state and local regulation and interpretation.

134 Overtime Salary – Technical

135 Overtime Salary – Teacher Assistant/Clerical

136 Overtime Salary – Worker

137 Overtime Salary – Operative

138 Overtime Salary – Laborer

139 Overtime Salary – Service Work

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142 Supplements. Money paid to employees of the school district for work performed in addition to the normal work of the employee for which he or she is compensated under regular salaries and temporary salaries. Included in this are supplements for coaches, cheerleader, cheerleader advisor, student council advisor, band, strings, newspaper and annual advisors.

200 EMPLOYEE BENEFITS. Amounts paid by the school district on behalf of employees; these amounts are not included in the gross salary, but are over and above that amount. Such payments are fringe benefit payments, and while not paid directly to employees, nevertheless are part of the cost of salaries and benefits.

210 Group Health and Life Insurance. Expenditures for the employer’s share of any insurance plan paid by the district are recorded here.

220 Employee Retirement. Expenditures for the employer’s share of state or local retirement system paid by the school district, including the amount paid for employees assigned to federal programs are recorded here. 230 Social Security. Expenditures for the employer’s share of social security paid by the school district are recorded here.

240 Tuition Reimbursement. Amounts reimbursed by the school district to any employee qualifying for tuition reimbursement based upon school district policy.

250 Deferred Compensation. Amounts paid by the school district as matching contributions to deferred compensation plans for eligible employees.

260 Unemployment Compensation Tax. Amounts paid by the school district to provide unemployment compensation for its employees.

270 Worker’s Compensation Tax. Amounts paid by the school district to provide worker’s compensation for its employees.

290 Other Employee Benefits. Employee benefits other than those classified above.

300 PURCHASED SERIVCES. Amounts paid for personal services rendered by personnel who are not on the payroll of the school district and other specialized services, which the school district may purchase. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided.

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310 Professional and Technical Services. Services, which by their nature performed only by persons or firms with specialized skills and knowledge. Included are doctors, lawyers, auditors, consultants, teachers, and accountants. Also included are services, which are not regarded as professional but require basic scientific knowledge, manual skills, or both. Such services include data processing services, statistical services, purchasing and warehousing services, graphic arts, etc. Exclude expenditures for services provided by engineers and architects.

311 Instructional Services. Non-payroll services performed by qualified persons directly engaged in providing learning experiences for students. Included are the services of teachers, and teacher assistants and performance contract activities.

312 Instructional Programs Improvement Services. Services performed by persons qualified to help teachers and supervisors enhance the quality of the teaching process. This category includes curriculum consultants, in-service training specialists, etc., not on the payroll of the school district.

313 Student Services. Non-payroll services of qualified personnel to assist students and their parents in solving mental and physical problems to supplement the teaching process.

314 Staff Services. Services performed by qualified personnel to assist in employing and assigning staff. The category includes specialists in personnel counseling and guidance. Non-instructional staff training is charged here. Use the appropriate function code depending on activities performed by staff.

315 Management Services. Services paid in support of the various policymaking and managerial activities of the school district including the Board of Education. Included would be management consulting activities oriented to general governance, business and financial management, counseling related to the employment of a superintendent, counseling services for school management support activities, election and tax assessing, and collecting services. This category includes consultants individually or as a team, to assist the superintendent in conference or through systematic studies. EXCLUDE any auditing and legal fees. See Objects 318 and 319 below.

316 Data Processing Services. Services performed by persons, organizations, or agencies qualified to process data. This category includes data processing services purchased from another agency or concern or specialists who are contracted to perform a specific task on a short-term basis.

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317 Statistical Services. Non-payroll services performed by persons or organizations qualified to assist in handling statistics. This category includes special services for analysis, tabulation, or similar work. An example would be the cost of tabulating testing results.

318 Audit Fees. Professional services provided by independent certified public accountants in preparing the annual school district, county board, or AVC/Technology Center audit report.

319 Legal Services. Specialized services provided to the school district for legal counsel. (Use this object to record only legal service expenditures). NOTE: Any other professional and technical services not listed in the above accounts should be recorded in Object 395.

320 PROPERTY SERVICES. Services purchased to operate, repair, maintain, insure, and rent property owned and/or used by the school district. These services are performed by persons other than school district employees.

321 Public Utility Services. Expenditures for utility services supplied by public or private organizations. Water and sewerage are included here. Exclude telephone and telegraph expenditures which should be reported in Communications, Object 340. Energy services (natural gas, electricity, oil, coal, gasoline, and other hearing fuels) are classified as supplies under Object 400 and SHOULD NOT BE INCLUDED here.

322 Substitute Day Porter. Contracted day porter subs are recorded here. Regular contract or additional day porters are NOT recorded here. This object should only be used with 2547.

323 Repairs and Maintenance Services. Expenditures for repairs and maintenance services not provided directly by school district personnel are recorded. This includes contacts and agreements for the upkeep of grounds, buildings, and equipment. (Use Object 345 for maintenance services on technology items.) Costs for new construction, renovating, and remodeling ARE NOT INCLUDED HERE, but are classified under Capital Outlay, Object 5XX.

324 Property Insurance. Expenditures for insurance on any type property owned or leased by the school district.

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325 Rentals. Expenditures paid for leasing or renting land, buildings, and equipment for both temporary and long-range use of the school district. This includes lease of data processing equipment, lease purchase arrangements, and similar rental agreements. Costs for single agreements covering equipment as well as operators ARE NOT INCLUDED HERE but are classified elsewhere under Purchased Services. (See transportation, printing and binding, public utility services, servicing and maintenance services.)

326 Additional Day Porters. Additional contracted day porters are recorded here. Regular contract or substitute day porters are NOT recorded here. This object should only be used with 2547.

328 Computer Leases. Expenditures for leasing computer equipment for use of the school district are recorded here.

329 Other Property Services. Expenditures for property services which are not classified above are recorded here. This includes the cost of garbage pick up.

330 TRANSPORTATION SERVICES. Expenditures paid for transporting children to and from school and official travel of school district employees.

331 Student Transportation. Expenditures paid for transporting children to and from school as provided by state law. These include expenditures to individuals who transport themselves or to parents who transport their own children for reimbursement of school transportation expenses. Exclude travel, registration, and entrance fees for field trips and extra curricular activities. Costs for these items should be charged to Pupil Activity Support Function 2710.

332 Local (In-state) Travel. Travel for CCSD employees, which is within the state of South Carolina. The current travel reimbursement rate is 40.5 cents per mile and should be requested on the appropriate local travel reimbursement form. Travel reimbursement for persons other than CCSD employees is NOT recorded here. (See object 339).

333 Curriculum-based Field Trip Transportation. Transportation costs for curriculum-based field trips. This includes the cost of the mode of transportation (bus, plane, train, etc.) and the cost of the driver. Payments to First Student for curriculum- based field trips would be recorded here. Registration, entrance fees and meals for field trips would not be recorded here. (See object 399). This object must be used with function 2710.

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334 Extra-curricular Field Trip Transportation. Transportation costs for extracurricular field trips. This includes the cost of the mode of transportation (bus, plane, train, etc.) and the cost of the driver. Payments to First Student for extracurricular field trips would be recorded here. This would include athletic events, clubs, and other related activities. Registration, entrance fees and meals for field trips would not be recorded here (see object 399). This object must be used with function 2710.

338 Out of State Travel. Travel for CCSD employees, which is outside the state of South Carolina. This includes registration, transportation, meals and related travel expenses. Travel reimbursement for persons other than CCSD employees is not recorded here. (See object 339).

339 Other Transportation Services. Transportation services other than for students or those in the above classifications. Travel reimbursements for nondistrict personnel are charged here this includes registration and meals. Fees for training or consulting services are not recorded here. (See object 312.) MISCELLANEOUS PURCHASED SERVICES. Expenditures for communication, advertising, and printing and binding services provided to school districts.

340 Communication (Telephone). Services provided by persons or businesses to assist in transmitting and receiving messages or information. This category includes telephone and telegraph services. Phone lines used specifically to support classroom instruction may be charged to the appropriate instructional function.

342 Other Communication. Expenditures for pager rental, cellular phone service, and hotline/homework phone lines are recorded here. Regular telephone service, fax machine or technology lines are not recorded here. (See object 340)

345 Technology Purchased Services. Installation, maintenance and/or repair expenditures for technology hardware and software provided by a contractor or business, not provided directly by school district personnel are recorded here. Site license renewal, software renewal, maintenance agreements, contracts and repair services for technology should be charged here. Costs for Instructional Television Program user licenses are included in this object. Examples: Staff augmentation for network engineering, desktop support, database maintenance, etc. Contracted web development Cabling, switch, router, printer, firewall, etc. installation Technology equipment maintenance contracts Contracted software installation

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350 Advertising. Expenditures for printed announcements in professional periodicals and newspapers or announcements broadcast by radio and television networks. These expenditures include advertising for such purposes as personnel recruitment, bond sales, used equipment sales, etc. 360 Printing and Binding. Expenditures for printing and binding usually according to specifications of the school district are recorded here. This includes the designing and printing of forms and posters as well as printing and binding of the school district publications. Preprinted standard forms ARE NOT RECORDED HERE, but are recorded under Supplies and Materials, Object 410.

370 TUITION. Expenditures to reimburse educational agencies within the state for services rendered to students residing in the legal boundaries of the paying school district.

371 Tuition to AVC/Technology Center. Expenditures to reimburse an Independent Area Vocational/Technology Center for services rendered to students residing in the legal boundaries of the paying school district.

372 Tuition to LEA. Expenditures to reimburse a local school district or county board of education in South Carolina for services rendered to students residing in the legal boundaries described for the paying school district.

373 Tuition to Other Entity. Expenditures to reimburse other public or private educational agencies for services rendered to students residing in the legal boundaries of the paying school district.

OTHER PURCHASED SERVICES. Expenditures for purchased services not included in the above classifications and for contracted salaries and fringe benefits in the Food Service Program.

390 OTHER PURCHASED SERVICES. Expenditures for all other purchased services not included in the above classifications. Health and Accident Insurance for student athletes should be charged here.

391 Food Service Contracted Salaries. Expenditures to reimburse food service management contractors for salaries of on-site (school) personnel employed by the contractor.

392 Food Service Contracted Fringe Benefits. Expenditures to reimburse food service management contractors for fringe benefits for on-site (school) personnel employed by the contractor. Also, Trailer Cleaning Contracted Services.

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395 Other Professional and Technical Services. Services which are professional and/or technical in nature and are not included in the preceding Purchased Services classifications. Included are services of architects and engineers.

399 Miscellaneous Purchased Services. Expenditures for all other purchased services not included above. This would include contracted services with individuals for catering food supplied for meetings, workshops, etc. Health and accident insurance for student athletes should be charged here. Also included are field trip admissions, entrance fees, and registration costs.

400 SUPPLIES AND MATERIALS. Amounts paid for material items of an expendable nature including energy, supplies that are consumed, worn out, or deteriorated by use; or items that lose their identity through fabrication or incorporation into different or more complex units or substances.

410 Supplies. Expenditures for all supplies for the operation of a school district, including freight and cartage are recorded here. Postage and shipping charges are included in this category. If supplies are handled for resale to pupils, only the net cost of supplies is recorded here. Exclude Technology and Software Supplies, which are reported under Object 445. Equipment and furniture that costs less than $5,000 is recorded here.

412 Postage. Expenditures for all postage and shipping charges are included in this category.

417 Food. Food and Catering for staff. Food for students should be coded to 410 Supplies.

420 Textbooks. Expenditures for prescribed books, purchased for pupils or groups of pupils, and resold or furnished free to them. This category includes the costs of workbooks, textbook binding or repairs, as well as the net amount of textbooks, which are purchased to be resold or rented.

430 Library Books and Materials. Expenditures for regular or incidental purchases of library books, globes and maps available for general use by students, including any reference books, even though such reference books may be used solely in the classroom are recorded here. Also recorded are costs of binding or other repairs to school library books. Books on audio tape, diskette or CD-ROM are charged here. The initial purchase of books or materials for a new school library or the expansion of a library is recorded under capital outlay as Object 560.

440 Periodicals. Expenditures for periodicals and newspaper for general use by the school library are recorded here. A periodical is any publication appearing at regular intervals of less than a year and continuing for an indefinite period.

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445 Technology Supplies. Expenditures for technology supplies used to support technology equipment are recorded here. Included are non-capitalized technology items, video tapes, surge protectors, printer cartridges, printer paper, ribbons, fax toner, tax paper, computer tables, desks, chairs, UPS, batteries, etc. Computer equipment and USB devices are NOT recorded here. Examples: Photo paper Printer/fax toner cartridges (except with initial purchase) Inkjet cartridges UPS and UPS batteries, power strips, and surge protectors Media and media storage: Diskettes, CD-R, CDRW, DVD, DVD/+R media, memory cards for cameras, CD cases DLT and other backup tapes CDs containing templates and graphic files (e.g., AR quizzes) Mouse pads and wrist rests Monitor stands, glare and privacy filters Computer speakers and headsets (except with initial computer purchase) Security and tools: Canned air, cleaning wipes, keyboard covers, antistatic spray, security cables/locks Computer cases Electric projector wall screens Low-end printer (under $200) that is not networkable.

446 Software. Software purchased for installation after the initial purchase of a computer should be charged here. It does not matter what kind of software. ALL software should be recorded here to include the original site license. Software that is purchased as part of the initial computer set-up is NOT recorded here. The site license renewal is NOT recorded here; it’s recorded in 345. Templates, graphic files, and “informative” CDs that typically accompany books are not included in this category unless they are part of an application program. Examples: On-line website licenses, online site access license AutoDesk products: Inventor, AutoCAD, DWF, etc. Microsoft Office products Sticky Bear products Windows operating system Follett including library cataloging Plato Voice recognition products: Via Voice, Dragon Speak Adobe products: Acrobat, Illustrator, PageMaker, Photoshop, etc. Macromedia products: Dreamweaver, Cold Fusion, etc. FileMaker products Software upgrades

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447 Computers (purchased). Computer purchases should be recorded here. This includes all the hardware, software, maintenance and support, etc. that comes with the purchase of the computer; it does not have to be separated on the purchase order. Servers under $5,000 are categorized here. Printers are NOT recorded here.

448 Peripheral. Technology items that are attached to computers are considered peripherals. Examples: Computer and printer repair parts Network electronics Data cable (bulk and pre-built) Monitor, keyboard, mice (purchased without a computer) Printers over $200, scanners, fax machines, digital cameras, desktop projectors PDA (Palm and PocketPC devices) File server Computer memory (RAM) Modem Scanner External disk drive, jump drive, CD-ROM/RV and DVD drive Switches, routers, firewalls, patch panels, data jacks USB Adapter, USB Flash Phone systems such as School Messenger or Phonemaster (systems under $5,000) Label maker connected to your computer

450 Warehouse Inventory Adjustment. Expenditures which are the result of a deficit, usually found in an audit or count of items held in a store or warehouse inventory. Expenditures for the purchase of these items are generally debited to an asset account, inventory of supplies and are charged to the proper appropriation as they are requisitioned. Only a loss should be charged to this account. If the physical inventory reflects an overage in items, the excess is debited to the asset account, inventory and supplies.

451 Purchase Return and Allowances. Goods either returned to supplier or an allowance is granted by the supplier for damaged or unsatisfactory goods without return because goods sold do not meet specifications because of damage, deterioration or other causes which make the purchased goods unacceptable.

452 Inventory Purchases for Resale.

460 FOOD. Expenditures for food purchased used in the school food service program.

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461 USDA Commodities. Cash value of USDA commodities used during the period.

462 Commodity Distribution Charge. Expenditures for distributor charges for handling USDA donated commodities.

470 ENERGY. Expenditures for energy, including gas, oil, coal, gasoline, and services received from public or private utility companies. The cost of electricity is charged here.

471 Fuel Oil. Expenditures for fuel oil are entered here.

472 Gasoline. Expenditures for gasoline for vehicles are recorded here.

490 OTHER SUPPLIES AND MATERIALS. Expenditures for all other supplies and materials not included in the above classifications are recorded here. This would include any individual food items other than instructional purposes.

500 CAPITAL OUTLAY. Expenditures for the acquisition for fixed assets or additions to fixed assets. They include expenditures for land or existing buildings; improvements of grounds; construction of buildings; additions to buildings; remodeling of buildings; initial equipment; additional equipment; and replacement of equipment. In 1997-98, the state capitalization rate was increased from $500 to $1,000 for single item purchases. Use of the increased amount is at the discretion of the LEAs. For clarification of maintenance costs and improvement costs, see definitions for the service areas of operation and maintenance of plant (function 254) and facilities acquisition and construction (function 253).

510 Land. Expenditures for the purchase of land and the purchases of air rights, mineral rights, and the like are included here.

520 Construction Services. Expenditures for constructing, removing, and remodeling services paid to contractors. Include expenditures for major permanent structural alterations, and for the initial or additional installation of hearing and ventilating systems, fire protection systems, and other service systems in existing buildings. Exclude costs associated with acquiring existing buildings. See Object 525 below. Do NOT INCLUDE expenditures for mobile classrooms here. See Object 580.

525 Buildings. Expenditures for acquiring existing buildings are recorded. Included are expenditures for installment or lease payment (except interest), which have a terminal date and result in the acquisition of buildings. Buildings built and alterations performed by the LEAs own staff, are charged to objects 1xx, 2xx, 410, and 540 as appropriate. Expenditures for mobile classrooms are not included here. See Object 580 for appropriate accounting.

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530 Improvements Other Than Buildings. Expenditures for the initial and major additional improvement of sites and adjacent right-of-way, after acquisition by the school district, consisting of such work as grading, landscaping, seeding and planting of shrubs and trees; constructing new sidewalks, roadways, retaining walls, sewers and storm drains; installing hydrants, initial surfacing and soil treatment of athletic fields and tennis courts; furnishing and installing for the first time, fixed playground apparatus, flagpoles, gateways, fences, and underground storage tanks which are not part of building service systems; and demolition work. Special assessments against the school district for capital improvements such as streets, curbs, and drains are also recorded here.

540 Equipment $5,000 or more. Record here expenditures for the initial, additional and replacement items of equipment that cost $5,000 or more and have a useful life of more than one year such as furniture and machinery excluding technology and software equipment items which should be reported under Object 545.

545 Technology Equipment $5,000 or more. Expenditures for the initial, additional and replacement items of equipment that cost $5,000 or more and have a useful life of more than one year are recorded. This includes items such as PA systems, phone systems, switches, routers, firewalls, servers, computers, LANs, WANs, CD ROMs, computer software (when included as part of system purchases), satellites, modems, FAX machines and other similar equipment items used for the development and implementation of technology.

550 Vehicles. Expenditures for the purchase of conveyances to transport persons or objects are recorded. 560 Library Books and Materials. Expenditures for books, maps, globes, etc., which constitute the initial furnishing of a newly constructed building. These include books outside the library if they are capitalized and any appreciable accession involving an expansion of the library. (See Object 430 for regular or incidental purchases of library books.)

570 Depreciation. The portion of the cost of a fixed asset, which is charged as an expense during a particular period are recorded. In accounting for depreciation, the cost of a fixed asset, less any salvage value, is apportioned over the estimated service life of such an asset and each period is charged with a portion of such cost. Through this process, the cost of the asset is ultimately charged off as an expense.

580 Mobile Classrooms. Expenditures for the acquisition and improvements of mobile classrooms are recorded. This object is limited in use to Function 253X and expenditures may be reported only in the General, Special Revenue, EIA or School Building Funds.

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590 Other Capital Outlay. Expenditures for capital outlay excluded from the above classifications.

600 OTHER OBJECTS. Amounts paid for goods and services and not included in the above classifications. This includes expenditures for the payment of interest or debt, payments to a housing authority and the payment of dues and fees.

610 Redemption of Principal. Amounts paid from current funds to retire serial bonds and long-term notes.

620 Interest. Expenditures from current funds for interest on serial bonds, lease with option to buy, and notes.

630 Discount on Bonds Sold. That portion of the sales price of bonds which, is under the par value of the bond are recorded here. The discount represents an adjustment of the interest rate.

640 Organization Membership Dues and Fees. Expenditures or assessment for membership in professional organizations or associations are recorded here.

650 Liability/Tort Insurance. Insurance to protect school board members and their employees against loss due to accident or neglect are recorded here.

651 Litigation and Settlements. Expenditures for legal settlements and judgments related to general liability situations under the supervision of the Board of Education.

660 Pupil Activity. Used to record financial transactions related to school sponsored and interscholastic student activities.

670 Sales Tax on Adult Meals. Expenditures for sales tax on the sale of meals to adults paid to the state department of revenue.

690 Other Objects. Amounts paid for all other expenses not classified above. (Included are fees for servicing bonds reported in the Debt Service Fund.)

691 Costs of Goods Sold.

692 Solid Waste Management Fees

699 Sequestered Funds

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700 TRANSFERS. This object category does not represent a purchase. It is used as an accounting transaction to show that funds have been handled without goods and services rendered in return. Included here are transactions for transferring money from one fund to another and for transmitting flow-through funds to the recipient (person or agency).

710 Fund Modifications. This category represents transactions conveying money from one fund to another. Generally, this takes the form of payments from the general fund to some other fund. These transactions are not recorded as expenditures.

720 Transits. This category represents transactions, which are transit or flow-through in nature. The object is used in conjunction with payments to the State Department of Education, to other government units, and to refunded debt escrow agents. These transactions are recorded as intergovernmental expenditures.

791 Indirect Costs. To record the transfer of allowable expenditures for indirect costs. Use of this object is restricted to the Special Revenue or Food Service Funds.

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