FINAL APPROVED BUDGET July 1, 2017-June 30, 2018 (ALL FUNDS) Tuesday, September 5, 2017 @ 6:00 p.m. The Aquilina C. Howell Center 3955 West Pensacola Street Tallahassee, Florida 32304 Website: www.leonschools.net Table of Contents I. Introductory Section Administration/School Board ..........................................................................................................................................1 Administrative Support Team Executive Summary ....................................................................................................................................................5-28 II. Organizational Section Superintendent and School Board Mission and Goals ...................................................................................................29 2017-2018 LCS, Organization Chart ...............................................................................................................................30 Leon County School Locations .......................................................................................................................................31 Profile of Tallahassee/Leon County, Florida ...................................................................................................................34 Vision, Mission and Goals ……........................................................................................................................................46 2017-2018 School Site Staffing Plan Overview ..............................................................................................................50 How to Read the Budget ................................................................................................................................................53 Fiscal Management Policy .............................................................................................................................................57 Budgetary and Expenditure Requirements Administrative Procedures ........................................................................59 Budget Planning Process ................................................................................................................................................61 III. Financial Section Financial Section Overview ............................................................................................................................................67 Budget Summary ...........................................................................................................................................................70 GENERAL FUND: General Fund Budget: Sources and Uses Overview ..................................................................................................71 Summary Statements of Operating Budget Key Points of Interest ...........................................................................76 General Fund Estimated Appropriations and Balances .............................................................................................78 Availability vs. Utilization ..........................................................................................................................................80 General Fund: State Revenue Only ...........................................................................................................................81 FEFP (Florida Education Finance Program) Revenue ................................................................................................82 Estimated FEFP Revenue general Operating Fund Public Education Funding Elements ..........................................................................................................................84 Analysis of General Operating Revenues, Expenditures, and Fund Balance .............................................................86 General Fund Budget: Comparative Analysis of Revenues (Sources and Uses) ........................................................88 General Fund Estimated Revenues ...........................................................................................................................89 General Estimated Appropriations ............................................................................................................................90 General Fund Narrative of Expenditure Appropriation Differences ..........................................................................91 Comparative Analysis of Budgeted Expenditures by Functional and Year Grouping ................................................98 Comparative Analysis of Budgeted Expenditures by Object Grouping ...................................................................101 General Fund Revenue Assumptions ......................................................................................................................102 Analysis of Estimated Beginning and Ending Fund Balance ....................................................................................103 SPECIAL REVENUE FUNDS: Special Revenue Program Overview .......................................................................................................................105 Federal Reimbursement Comparisons ....................................................................................................................108 Special Revenue Key Points of Interest ...................................................................................................................109 Summary of Combined Revenue and Expenditures and Balances .........................................................................110 Food Service: Comparative Analysis of Budgeting Revenue ...................................................................................................112 Availability vs. Utilization .................................................................................................................................113 Comparative Analysis of Projected Expenses by Object ..................................................................................114 Food Service Profile .........................................................................................................................................115 i Federal Projects: Comparative Analysis of Budgeted Revenue ....................................................................................................116 Availability vs. Utilization .................................................................................................................................117 Comparative Analysis of Functions of Expenses ..............................................................................................119 Comparative Analysis of Objects of Expense ...................................................................................................118 ARRA Funds…………… ........................................................................................................................................121 CAPITAL IMPROVEMENT FUNDS: Capital Improvement Funds Overview....................................................................................................................127 Capital Outlay Key Points of Interest.......................................................................................................................131 Combined Summary - All Funds/All Projects ..........................................................................................................132 Availability vs. Utilization ........................................................................................................................................134 Individual Capital Outlay Comparative Analysis by Fund ........................................................................................135 Capital Improvement Program ................................................................................................................................141 Operational Budget Impact and Project Listing Summaries Relationship to Operational Budget Summary of 2017-2018 Capital Outlay Budget (By Cost Center) ............................................................................143 Summary of 2017-2018 Capital Outlay Budget (By Project) ...................................................................................144 2017-2018 Capital Outlay Budget (Projects by Cost Center) ..................................................................................145 DEBT SERVICE FUNDS: Debt Service Funds Overview .................................................................................................................................155 Debt Service Key Points of Interest .........................................................................................................................156 Debt Service Activities ............................................................................................................................................156 Combined Summary - All Funds/All Projects ..........................................................................................................157 Availability vs. Utilization ........................................................................................................................................159 Individual Debt Service Comparative Analysis by Fund ..........................................................................................160 Ratio of Annual Debt Service for General Bonded Debt .........................................................................................165