THE SCHOOL DISTRICT OF
PALM BEACH COUNTY, FLORIDA
EXECUTIVE SUMMARY OF THE 2016-2017 BUDGET
(ALL FUNDS)
SUBMITTED FOR TENTATIVE ADOPTION
Robert M. Avossa, Ed.D., Superintendent
July 27, 2016
THE SCHOOL DISTRICT OF PALM BEACH COUNTY, FLORIDA
EXECUTIVE SUMMARY OF THE 2016-2017 BUDGET (ALL FUNDS)
BOARD MEMBERS
Chuck Shaw, Chairman
Frank A. Barbieri, Jr., Esq., Vice Chairman
Marcia Andrews
Karen M. Brill
Debra L. Robinson, M.D.
Erica Whitfield
ISSUED BY
Robert M. Avossa, Ed.D., Superintendent
Michael J. Burke, Chief Financial Officer
PREPARED BY
Heather Knust, CPA, Budget Director
SUBMITTED FOR TENTATIVE ADOPTION
JULY 27, 2016
TABLE OF CONTENTS
Transmittal Letter ........................................................................................... 1
GFOA Award ................................................................................................... 6
Strategic Plan ................................................................................................. 7
2016-2017 Millage and Property Taxes
Comparison of Millage Rates................................................................. 9
Comparison of Millage to the Rolled Back Rate .................................... 10
Comparison of Palm Beach County Gross Taxable Value .................... 11
Comparison of Homeowner Property Taxes .......................................... 12
Millage Rates & Homeowner Property Taxes - 5 Year History .............. 13
Comparison of Budget - All Funds ......................................................... 14
Board Agenda Items and Summary Budget
Millage and Tentative Budget ................................................................ 15
District Summary Budget ....................................................................... 17
Certification of School Taxable Value .................................................... 40
TRIM (Truth in Millage) Advertisements
Budget Adoption Calendar .................................................................... 42
Notice of Proposed Tax Increase .......................................................... 44
Notice of Tax for School Capital Outlay ................................................. 45
Budget Summary ................................................................................... 46
i
TABLE OF CONTENTS
General Fund
Revenue and Appropriations ................................................................. 47
Florida Education Finance Program Detail ............................................ 48
All Revenue – Fiscal Years 2013 to 2017 .............................................. 49
General Fund Budget – Fiscal Years 2014 to 2017…………… ............. 50
General Fund Appropriations and FTE .................................................. 52
District K-12 School Appropriations by Function and Program……. ...... 54
Comparison of FY2016 to FY2017 ........................................................ 56
Definition of Functions and Explanation of Variances............................ 58
Capital Projects Funds
Revenue and Appropriations ................................................................. 62
Special Revenue Funds
Special Revenue - Food Service ........................................................... 63
Special Revenue - Other ....................................................................... 64
Debt Service Funds ........................................................................................ 65
Internal Service Funds ................................................................................... 66
ii
THE SCHOOL DISTRICT OF
PALM BEACH COUNTY, FL
ROBERT M. AVOSSA, ED.D.
SUPERINTENDENT
OFFICE OF THE SUPERINTENDENT
3300 FOREST HILL BOULEVARD, C-316
WEST PALM BEACH, FL 33406-5869
CHUCK SHAW
CHAIRMAN
FRANK A. BARBIERI, JR., ESQ.
VICE-CHAIRMAN
PHONE: 561-629-8566 / FAX: 561-649-6837
WWW.PALMBEACHSCHOOLS.ORG/SUPERINTENDENT
MARCIA ANDREWS
KAREN M. BRILL
DEBRA ROBINSON, M.D.
ERICA WHITFIELD
July 27, 2016
Chuck Shaw, Chairman, District #2
Frank A. Barbieri, Jr., Esq., Vice-Chairman, District #5
Marcia Andrews, Board Member, District #6
Karen M. Brill, Board Member, District #3
Debra Robinson, M.D., Board Member, District #7
Erica Whitfield, Board Member, District #4
3300 Forest Hill Boulevard, Suite C-316
West Palm Beach, FL 33406
Dear Chairman Shaw and Members of the School Board:
Submitted for your consideration and adoption are the FY17 proposed budget for the School District of Palm Beach
County (the “District”) and millage for tax year 2016. The proposed FY17 budget is balanced and totals
$2,416,674,882 for all funds.
The District released a dynamic Five-Year Strategic Plan in February, 2016, that is based upon extensive input from
the Palm Beach County Community, gathered through open community meetings, surveys, and feedback sessions.
The plan identifies four interdependent, essential, long-term outcomes which will serve as indicators to measure
the progress of the School Board toward delivering the education system and public school experience that Palm
Beach County deserves. The long-term outcomes are supported by four strategic themes, with defined objectives
and strategic initiatives that will be phased in over the next few years.




Long-term Outcome 1: Increase reading on grade level by 3rd grade – A student’s 3rd grade reading level
is an early predictor of future academic success.
Long-term Outcome 2: Ensure high school readiness – Aspects of academic achievement, student
behavior, and school engagement are early warning indicators for 8th grade to determine if our students
are high school ready.
Long-term Outcome 3: Increase the high school graduation rate – The US Census Bureau estimates that
high school dropouts earn 33% less than the average graduate and are twice as likely to live in poverty
from ages 18 to 24 (http://www.pbs.org/wgbh/frontline/article/by-the-numbers-dropping-out-of-highschool/).
Long-term Outcome 4: Foster post-graduate success – Post-graduate success in our modern world is
no longer solely defined as attending a college or university.
The School District of Palm Beach County
A Top-Rated District by the Florida Department of Education Since 2005
An Equal Education Opportunity Provider and Employer
Page 1
Page 2 of 4
July 27, 2016
FY17 TENTATIVE BUDGET
Accomplishing this plan will take the commitment and focus of all stakeholders. The District’s revenues are
determined in large part by the Florida Legislature and Governor. Funding per student is set as part of the State’s
annual budget approval. Local school board taxing authority is also governed at the Required Local Effort (RLE)
and through statutory caps that limit the remaining components of the school levy. The FY17 state budget
provided Florida school districts with a 1% increase in funding per student for operating costs compared to 3% in
the FY16 state budget. The 1% increase is only $35.70 or 0.5% more per unweighted full-time equivalent student
(UFTE) as compared to FY08, not adjusting for inflation. The increase for Palm Beach is slightly higher due to
categorical adjustments and local tax levies. It is no surprise that Florida continues to rank in the bottom quartile
of the nation in terms of education funding. Although the State economy continues to improve, funding for K-12
education is not expected to grow proportionally due to competition with other budget drivers including tax cuts,
Medicaid and higher education.
With limited new funds allocated by the state, the primary goal of this, and future budget cycles, is to optimize
existing resources. The District partnered with Educational Resource Strategies (ERS) to perform a comprehensive
ten-month review of how we allocate our resources – people, time, and money. The findings from ERS helped to
shape the FY17 budget, which redirects $14.75 million across all funds to schools and instructional teaching
positions, employee raises, increased benefit costs, and strategic initiatives through four key shifts:
1. Increasing the Title allocation to schools $5.5 million by reducing central administration costs while, at
the same time, lowering the principal supervisors ratio in line with best practice to provide increased
support to principals. (Strategic Theme 1: Effective and relevant instruction to meet the needs of all
students; Strategic Theme 2: Positive and Supportive School Climate; and Strategic Theme 3: Talent
Development.)
2. Adding 49 dual-language English for Speakers of Other Languages (ESOL) teachers totaling $3.25 million
by changing the non-instructional ESOL staff allocation for Community Language Facilitators (CLF) and
the elementary school allocation. (Strategic Theme 1: Effective and relevant instruction to meet the
needs of all students.)
3. Reducing extended day provision to 30 minutes in line with state mandate - The District has been
providing 30 minutes beyond the state mandate. This change frees up $4.5 million to fund strategic
initiatives including the expansion of the AVID College Readiness Program (Strategic Theme 1: Effective
and relevant instruction to meet the needs of all students.) and helps to establish a reserve for employee
salary considerations (Strategic Theme 4: High-Performance Culture.)
4. Centralizing the purchase of adaptive diagnostics to be used District-wide, freeing up to $1.5 million in
school budgets. (Strategic Theme 1: Effective and relevant instruction to meet the needs of all
students.)
The FY17 budget includes a salary reserve of $13.0 million or 1.4%. Nearly equal to the lower than expected
increase in state funding. (Strategic Theme 4: High-Performance Culture.) While the District recognizes the worth
and value of its employees, a salary reserve of more than the increase in state funding is not sustainable or fiscally
prudent. The District will continue to closely monitor factors that impact the amount available for salary increases
such as actual enrollment growth District-wide compared to growth in District schools. If enrollment at District
schools continues to grow, as occurred the past two years, additional funds may become available. The FY16 yearend general fund balance is currently budgeted to remain unchanged at $117.1 million, but may increase after
the year-end financial close-out is completed.
The School District of Palm Beach County
A Top-Rated District by the Florida Department of Education Since 2005
An Equal Education Opportunity Provider and Employer
Page 2
Page 3 of 4
July 27, 2016
FY17 TENTATIVE BUDGET
Board Contingency Reserve
Board contingency has increased $1.1 million for a total reserve of $51.1 million to be in compliance with Board
Policy 2.55 which requires a reserve of 3% of total general fund appropriations.
Enrollment Trends
District-wide enrollment is projected to increase 1,606 students to 187,935 FTE. Charter schools are expected to
absorb a majority of the increase and grow to 21,911 students, nearly 12% of the District’s total enrollment. As a
result, the Florida Education Finance Program (FEFP) revenue passed through to charter schools for FY16 is
expected to reach $160.5 million, an increase of $10.8 million.
Referendum
Districts throughout Florida have been hard-hit by the reduction in local capital outlay taxing authority and the
decline in property values. While property values continue to recover, the 2008 and 2009 Florida Legislature
reduced the capital millage authority of local school boards by 25%. Over time, the substantial loss of capital
revenue has crippled the ability of school districts to meet school facility maintenance, classroom technology, and
bus fleet demands. The postponement of action, particularly with regard to building maintenance, has
exacerbated the problems.
We are again unable to present a balanced Capital Budget that meets basic needs. Each year these needs are
postponed puts the District in a deeper hole as deferred maintenance projects, unmet technology needs, and
school bus replacement becomes more expensive and more critical. The Board recognized the need and is placing
a question on the November 8 ballot proposing a one-penny Local Government Infrastructure Surtax jointly with
the county and municipalities. The total amount projected to be generated for the District is $1.345 billion over
the proposed 10-year duration of the surtax. The surtax will be allocated 50% to the District, 30% to the county
and 20% to municipalities.
The District’s 0.25 millage property tax levy for operations was approved by the voters for another four years in
2014, from FY16 through FY19, the .25 millage generates $42.9 million in revenue. The revenue is designated for
art, music, physical education instruction, choice programs, and career academies.
Millage Rates and Property Values
Total millage assessed by the District is decreasing from 7.512 mills for FY16 to 7.070 mills for FY17. Of the 7.070
mills, 4.572 is Required Local Effort (RLE) set by the State, in order to participate in the Florida Education Finance
Program (FEFP) and receive $500.9 million of state funding for K-12 operations. The portion controlled by the
School Board remains the same at 2.498 mills, and includes the maximum 1.5 mills for capital improvement and
0.748 discretionary mills, as well as 0.25 mills approved by voters in November 2014. The proposed 7.070 tax rate
0.74% greater than the rolled-back rate, which is the rate that would generate the same dollar amount of revenue
as FY16.
Property values continue to improve from the FY12 low of $132.2 billion, growing by 8.1% in Palm Beach County
to $178.6 billion for FY17. Total FY17 projected millage revenue for both operating and capital use is $1.212
billion.
The School District of Palm Beach County
A Top-Rated District by the Florida Department of Education Since 2005
An Equal Education Opportunity Provider and Employer
Page 3
Page 4 of 4
July 27, 2016
FY17 TENTATIVE BUDGET
FY18 Budget Development and Beyond
Our work with ERS identified three areas of focus necessary to meet the long-term outcomes identified in the
strategic plan including cultivating great teachers, reallocating resources within English Language Learners and
Students with Disabilities, and increasing supports for the lowest-performing schools.
Conclusion
The District’s Strategic Plan and Initiatives are the main drivers of the budget development process, along with
funding constraints. All decision-making involved with the preparation of the tentative budget has centered on
targeting our limited resources to support the highest needs of our students. I would like to thank the members
of the Budget Advisory Committee for their participation with the FY17 Budget. The final report of the Budget
Advisory Committee will be presented to the Board on August 17, 2016. Final Adoption of the FY17 Budget by the
School Board is September 7, 2016.
Sincerely,
Robert M. Avossa, Ed.D.
Superintendent
RMA/MJB/HK/GO:du
The School District of Palm Beach County
A Top-Rated District by the Florida Department of Education Since 2005
An Equal Education Opportunity Provider and Employer
Page 4
(THIS PAGE LEFT BLANK INTENTIONALLY)
Page 5
Page 6
Page 7
Page 8
COMPARISON OF 2015-2016 TO
2016-2017 MILLAGE RATES
8.0000
Additional Operating
7.0000
Local Capital Improvement
Discretionary Operating
6.0000
Prior Period Funding Adj.
Mills
Required Local Effort
5.0000
4.0000
3.0000
2.0000
1.0000
0.0000
2015-2016
2016-2017
2015-2016
Millage
Rate
2016-2017
Millage
Rate
Increase/
(Decrease)
Non-Voted Millage:
Required Local Effort (RLE)
Prior Period RLE Adj.
Discretionary Operating
Local Capital Improvement
Sub-Total Non-Voted
5.0030
0.0110
0.7480
1.5000
7.2620
4.5630
0.0090
0.7480
1.5000
6.8200
(0.4400)
(0.0020)
0.0000
0.0000
(0.4420)
Voted Millage:
Additional Operating*
0.2500
0.2500
0.0000
Total Voted & Non-Voted Millage
7.5120
7.0700
(0.4420)
*Voter approved November 2014 for Fiscal Years 2016-2019.
Page 9
COMPARISON OF 2015-2016 TO
2016-2017 MILLAGE AND ROLLED BACK RATE
Millage Comparison
5.0
4.0
3.0
2.0
1.0
0.0
Required Local Effort
Prior Period RLE Adj
Discretionary
Operating
2015-16
Local Capital
Improvement
Additional Operating
2016-17
2016-17
Taxable Value
2015-16
Millage
Rate
$164,866,397,813 *
Rolled Back
Millage
Rate
Millage
Rate
$178,613,927,082 **
% Incr/(Decr)
As Compared
To Rolled Back
Millage Rate
Non-Voted Millage:
Required Local Effort (RLE)
Prior Period RLE Adj
Discretionary Operating
Local Capital Improvement
5.0030
0.0110
0.7480
1.5000
4.6742
0.0103
0.6988
1.4014
4.5630
0.0090
0.7480
1.5000
(2.38%)
(12.62%)
7.04%
7.04%
Sub-Total Non-Voted
7.2620
6.7847
6.8200
0.52%
0.2500
0.2336
0.2500
7.02%
7.5120
7.0183
7.0700
0.74%
Voted Millage:
Additional Operating
Total Voted &
Non-Voted Millage
* Final Certification of Taxable Value for 2015.
** Certification of School Taxable Value 7/1/16.
Page 10
COMPARISON OF PALM BEACH COUNTY
GROSS TAXABLE VALUE
Ten Year Comparison of Taxable Value
$170
$160
$150
Billions
$140
$130
$120
$110
$100
$90
$80
2007
2008
2009
2010
2011
2012
2013
2014
2015
Tax Year
Tax
Year
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
Gross
Taxable
Value *
Incr/(Decr)
As Compared to
Prior Year
170,229,136,344
168,237,902,004
149,448,533,249
134,698,183,829
132,258,526,057
133,036,112,620
138,661,344,906
150,103,001,478
165,191,584,364
178,613,927,082
* Gross Taxable Value as of budget adoption.
Page 11
8,976,942,892
(1,991,234,340)
(18,789,368,755)
(14,750,349,420)
(2,439,657,772)
777,586,563
5,625,232,286
11,441,656,572
15,088,582,886
13,422,342,718
%
Incr/(Decr)
As Compared to
Prior Year
6.89%
-1.17%
-11.17%
-9.87%
-1.81%
0.59%
4.23%
8.25%
10.05%
8.13%
2016
COMPARISON OF HOMEOWNER PROPERTY TAXES
TAX YEAR 2015 TO 2016
Tax Year 2015
Tax Year 2016
Sample Home
Sample
Home
$ 225,000
25,000
$ 200,000
Assessed Value
Homestead Exemption
Taxable Value
(With No Increase
in Assessed Value)
$ 225,000
25,000
$ 200,000
Millage
5.0030
0.0110
0.7480
1.5000
Taxes
$ 1,000.60
2.20
149.60
300.00
Millage
4.5630
0.0090
0.7480
1.5000
Taxes
$ 912.60
1.80
149.60
300.00
NON-VOTED
7.2620
$ 1,452.40
6.8200
$ 1,364.00
Additional Operating
NON-VOTED & VOTED
0.2500
7.5120
50.00
$ 1,502.40
0.2500
7.0700
50.00
$ 1,414.00
Required Local Effort (RLE)
Prior Period RLE Adj.
Discretionary Operating
Local Capital Improvement
Decrease from prior year due to decrease in millage rates:
Page 12
-$ 88.40
MILLAGE RATES AND HOMEOWNER PROPERTY TAXES
FIVE YEAR HISTORY
Sample Homeowner Property Taxes Based on an Assessed Value of $225,000
with a $25,000 Homestead Exemption:
Assessed Value
Homestead Exemption
Taxable Value
Required Local Effort (RLE)
Prior Period RLE Adjustment
Discretionary Operating
Critical Operating Needs
Local Capital Improvement
Discretionary Capital Improvmt
NON-VOTED
Additional Operating
NON-VOTED & VOTED
2012
Millage
Taxes
5.2570 $1,051.40
0.0230
4.60
0.7020
140.40
1.5000
0.0460
7.5280
0.2500
7.7780
300.00
9.20
$1,505.60
50.00
$1,555.60
$225,000
25,000
$200,000
2013
Millage Taxes
5.0760 $1,015.20
0.0120
2.40
0.7270
145.40
1.5000
300.00
0.0210
4.20
7.3360 $1,467.20
0.2500
50.00
7.5860 $1,517.20
2014
Millage
Taxes
5.0840 $1,016.80
0.0120
2.40
0.7480
149.60
1.5000
300.00
7.3440 $1,468.80
0.2500
50.00
7.5940 $1,518.80
2015
Millage
Taxes
5.0030 $1,000.60
0.0110
2.20
0.7480
149.60
1.5000
300.00
7.2620 $1,452.40
0.2500
50.00
7.5120 $1,502.40
2016
Millage
Taxes
4.5630
$912.60
0.0090
1.80
0.7480
149.60
1.5000
300.00
6.8200 $1,364.00
0.2500
50.00
7.0700 $1,414.00
Note: The Millage Rate reflects the amount of Taxes per $1,000 of Taxable Value.
ESTIMATED PROPERTY TAX LEVIES AND COLLECTIONS
Total Palm Beach County
Gross Taxable Value *
2012
2013
2014
2015
2016
$133,036,112,620
$138,661,344,906
$150,103,001,478
$165,191,584,364
$178,613,927,082
$1,034,754,884
$1,051,884,962
$1,139,882,193
$1,240,919,182
$1,262,800,464
$671,396,010
2,937,437
89,655,697
191,572,002
5,874,875
31,928,667
$675,691,187
1,597,379
96,774,526
199,672,337
2,795,413
33,278,723
$732,598,713
1,729,187
107,785,963
216,148,322
$793,395,357
1,744,423
118,620,773
237,875,881
$782,414,735
1,543,224
128,259,089
257,204,055
36,024,720
39,645,980
42,867,342
$993,364,688
$1,009,809,565
$1,094,286,905
$1,191,282,414
$1,212,288,445
Property Taxes Levied
Tax Collections **
Required Local Effort (RLE)
Prior Period RLE Adjustment
Discretionary Operating
Local Capital Improvement
Discretionary Capital Improvmt
Additional Operating
Total Collections
* Gross Taxable Value as of budget adoption.
** Based on 96% collectability of Palm Beach County's Gross Taxable Value.
Page 13
COMPARISON OF BUDET - ALL FUNDS
2015-2016 to 2016-2017
$1,800,000,000
$1,600,000,000
$1,400,000,000
$1,200,000,000
$1,000,000,000
$800,000,000
$600,000,000
$400,000,000
$200,000,000
$0
General Fund
Special Rev - Food
(410)
Special Rev - Other
(420)
2015-2016
Fund Titles
General Fund
Special Revenue - Food Service
Special Revenue - Other *
Debt Service
Capital Projects
Subtotal
Less Transfers:
Total Budget - All Funds
Amended
2015-2016
Budgets
$ 1,712,720,758
114,402,641
139,510,948
329,892,811
369,034,299
$2,665,561,457
(249,434,232)
$2,416,127,225
Debt Service (200)
Capital Projects (300)
2016-2017
Proposed
2016-2017
Budgets
$1,749,145,093
119,057,449
112,318,056
278,972,716
405,604,898
$2,665,098,212
(248,423,330)
$2,416,674,882
Increase/
(Decrease)
$36,424,335
4,654,808
(27,192,892)
(50,920,094)
36,570,599
($463,245)
%
Increase
(Decrease)
2.13%
4.07%
(19.49%)
(15.44%)
9.91%
1,010,902
(0.41%)
$547,657
0.02%
*Not all Federal and State funds have been received. It is anticipated the FY2017 revenue will be similar to FY2016.
Page 14
Board Meeting Date: July 27, 2016
Agenda Item # B1
SCHOOL DISTRICT OF PALM BEACH COUNTY
BOARD AGENDA ITEM SUMMARY
DIVISION OF FINANCIAL MANAGEMENT
RESOLUTION ADOPTING TENTATIVE MILLAGE RATES
I recommend the School Board adopt the proposed millage levy of 7.0700 mills for FY 2017. This total
millage levy is made up of 4.5630 mills for Required Local Effort, 0.0090 mills for Prior Period RLE
Adjustment, 0.7480 mills for Discretionary Operating Funds,1.5000 mills for Local Capital Improvement,
and 0.2500 mills for Additional Operating Funds.
A breakdown of the proposed millage rate as compared to the rolled back rate is as follows:
Proposed
Millage
Required Local Effort (RLE)
Prior Period RLE Adj
Discretionary Operating
Local Capital Improvement
Additional Operating
Total Mills
Rolled
Back
Rate
4.5630
0.0090
0.7480
1.5000
0.2500
4.6742
0.0103
0.6988
1.4014
0.2336
(2.38%)
(12.62%)
7.04%
7.04%
7.02%
7.0700
7.0183
0.74%
BOARD GOAL:
#6
KEY RESULT:
#10
PRESENTER:
Michael J. Burke and Heather Knust
TIME OF PRESENTATION:
% Increase
(Decrease)
30 Minutes
FINANCIAL IMPACT
The proposed millage rates will generate revenues of $1,212,288,445 from local taxes for operating
and capital operations during FY 2017.
ACTION AGENDA ITEM
Page 15
Board Meeting Date: July 27, 2016
Agenda Item # B2
SCHOOL DISTRICT OF PALM BEACH COUNTY
BOARD AGENDA ITEM SUMMARY
DIVISION OF FINANCIAL MANAGEMENT
RESOLUTION ADOPTING TENTATIVE BUDGET
I recommend the School Board adopt the tentative district summary budget in the amount of
$2,416,674,882 for FY 2017. The recapitulation of this budget is scheduled below.
General Fund
Special Revenue - Food Service
Special Revenue - Other *
Debt Service
Capital Projects
Sub-Total
Less Transfers:
Total Funds
$
$
$
BOARD GOAL:
#6
KEY RESULT:
#10
PRESENTER:
Michael J. Burke and Heather Knust
TIME OF PRESENTATION:
1,749,145,093
119,057,449
112,318,056
278,972,716
405,604,898
2,665,098,212
(248,423,330)
2,416,674,882
30 Minutes
FINANCIAL IMPACT
The financial impact to the school district is a budget of $2,416,674,882 in all funds for FY 2017.
ACTION AGENDA ITEM
Page 16
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
Fiscal Year 2016-17
SECTION I. ASSESSMENT AND MILLAGE LEVIES
Page 1
A. Certified Taxable Value of Property in County by Property Appraiser
178,613,927,082.00
B. Millage Levies on Nonexempt Property:
DISTRICT MILLAGE LEVIES
Nonvoted
Voted
Total
1. Required Local Effort
4.5630
4.5630
2. Prior-Period Funding Adjustment Millage
0.0090
0.0090
3. Discretionary Operating
0.7480
0.7480
4. Additional Operating
0.2500
0.2500
5. Additional Capital Improvement
6. Local Capital Improvement
1.5000
1.5000
7. Discretionary Capital Improvement
8. Debt Service
TOTAL MILLS
6.8200
ESE 139
Page 17
0.2500
7.0700
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
SECTION II. GENERAL FUND - FUND 100
Page 2
ESTIMATED REVENUES
FEDERAL:
Federal Impact, Current Operations
Reserve Officers Training Corps (ROTC)
Miscellaneous Federal Direct
Total Federal Direct
FEDERAL THROUGH STATE AND LOCAL:
Medicaid
National Forest Funds
Federal Through Local
Miscellaneous Federal Through State
Total Federal Through State and Local
STATE:
Florida Education Finance Program (FEFP)
Workforce Development
Workforce Development Capitalization Incentive Grant
Workforce Education Performance Incentive
Adults With Disabilities
CO&DS Withheld for Administrative Expenditure
Diagnostic and Learning Resources Centers
Sales Tax Distribution (s. 212.20(6)(d)6.a., F.S.)
State Forest Funds
State License Tax
District Discretionary Lottery Funds
Class Size Reduction Operating Funds
Florida School Recognition Funds
Voluntary Prekindergarten Program (VPK)
Preschool Projects
Reading Programs
Full-Service Schools Program
State Through Local
Other Miscellaneous State Revenues
Total State
LOCAL:
District School Taxes
Tax Redemptions
Payment in Lieu of Taxes
Excess Fees
Tuition
Rent
Investment Income
Gifts, Grants and Bequests
Adult General Education Course Fees
Postsecondary Career Certificate and Applied Technology Diploma
Continuing Workforce Education Course Fees
Capital Improvement Fees
Postsecondary Lab Fees
Lifelong Learning Fees
GED® Testing Fees
Financial Aid Fees
Other Student Fees
Preschool Program Fees
Prekindergarten Early Intervention Fees
School-Age Child Care Fees
Other Schools, Courses and Classes Fees
Miscellaneous Local Sources
Total Local
TOTAL ESTIMATED REVENUES
OTHER FINANCING SOURCES:
Loans
Sale of Capital Assets
Loss Recoveries
Transfers In:
From Debt Service Funds
From Capital Projects Funds
From Special Revenue Funds
From Permanent Funds
From Internal Service Funds
From Enterprise Funds
Total Transfers In
TOTAL OTHER FINANCING SOURCES
Fund Balance, July 1, 2016
TOTAL ESTIMATED REVENUES, OTHER
FINANCING SOURCES AND FUND BALANCE
Account
Number
3121
3191
3199
3100
7,000.00
800,000.00
807,000.00
3202
3255
3280
3299
3200
3,000,000.00
3310
3315
3316
3317
3318
3323
3335
3341
3342
3343
3344
3355
3361
3371
3372
3373
3378
3380
3399
3300
266,041,548.00
17,014,911.00
3411
3421
3422
3423
3424
3425
3430
3440
3461
3462
3463
3464
3465
3466
957,084,390.00
3467
3468
3469
3471
3472
3473
3479
3490
3400
120,000.00
3,000,000.00
115,000.00
270,000.00
215,215,306.00
9,254,019.00
4,781,462.00
300,000.00
512,992,246.00
200,000.00
1,700,000.00
1,075,000.00
1,148,440.00
600,000.00
1,419,720.00
200,000.00
37,703,000.00
20,362,987.00
1,021,613,537.00
1,538,412,783.00
3720
3730
3740
3620
3630
3640
3660
3670
3690
3600
2800
93,600,000.00
93,600,000.00
93,600,000.00
117,132,310.00
1,749,145,093.00
ESE 139
Page 18
Page 19
ESE 139
Nonspendable Fund Balance, June 30, 2017
Restricted Fund Balance, June 30, 2017
Committed Fund Balance, June 30, 2017
Assigned Fund Balance, June 30, 2017
Unassigned Fund Balance, June 30, 2017
TOTAL ENDING FUND BALANCE
TOTAL APPROPRIATIONS, OTHER FINANCING USES
AND FUND BALANCE
Instruction
Student Support Services
Instructional Media Services
Instruction and Curriculum Development Services
Instructional Staff Training Services
Instruction-Related Technology
Board
General Administration
School Administration
Facilities Acquisition and Construction
Fiscal Services
Food Service
Central Services
Student Transportation Services
Operation of Plant
Maintenance of Plant
Administrative Technology Services
Community Services
Debt Service
Other Capital Outlay
TOTAL APPROPRIATIONS
OTHER FINANCING USES:
Transfers Out: (Function 9700)
To Debt Service Funds
To Capital Projects Funds
To Special Revenue Funds
To Permanent Funds
To Internal Service Funds
To Enterprise Funds
Total Transfers Out
TOTAL OTHER FINANCING USES
APPROPRIATIONS
SECTION II. GENERAL FUND - FUND 100 (Continued)
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
2710
2720
2730
2740
2750
2700
920
930
940
960
970
990
9700
Account
Number
5000
6100
6200
6300
6400
6500
7100
7200
7300
7400
7500
7600
7700
7800
7900
8100
8200
9100
9200
9300
Energy Services
400
Materials and Supplies
500
78,195,431.80
157,215.00
199,185.50
142,317.00
147,239.00
9,884.00
44,829.00
126,929.50
889,039.06
Capital Outlay
600
905,111.02
1,360.00
1,174,673.50
41,843.00
11,823.00
2,532.00
3,047.00
12,338.00
4,337.58
Page 3
Other
700
11,253,538.00
1,749,145,093.00
51,100,000.00
51,100,000.00
53,265.00
53,265.00
53,265.00
931,856,163.28
10,060,183.00
32,934,688.00
45,331,515.00
32,144,537.00
4,026,968.00
3,196,470.00
308,663,016.95
253,869,200.97
1,227,773.00
1,739,068.00
26,849,772.00
22,422,556.00
766,752.16
584,282.00
673,552.00
41,098,003.00
50,000.00
58,460.00
4,458,716.00
35,472,122.00
1,018,599.00
4,700.00
17,030.00
2,000.00
16,276.00
100.00
141,308,426.76
424,692.00
150,600.00
3,408,142.00
12,026,545.00
1,838,847.00
43,502,445.90
45,085.00
4,571,173.04
59,712.00
55,866.00
125,279.00
1,123,639.00
6,697.84
1,013,344.10
29,570.00
12,590.00
9,113.00
2,112,033.00
500.00
855,162.00
77,758.00
6,580.00
227,000.00
409,128.00
15,398.00
167,023.00
420,519.00
86,901.00
325,100.00
70,501.00
16,625,844.00
Purchased Services
300
189,616,076.31
3,409,573.00
137,147.00
629,889.00
1,060,454.00
3,053,804.00
847,501.00
565,837.50
285,164.00
1,697,991,828.00
Employee Benefits
200
207,547,250.00
10,617,823.00
4,554,450.00
7,481,902.00
1,670,087.00
1,692,544.00
1,240,968.00
1,348,679.00
23,422,842.95
59,250.00
1,295,865.00
1,744.00
2,960,658.00
12,983,627.00
19,507,420.00
10,205,632.00
1,205,821.00
866,454.00
577,000.00
Salaries
100
634,097,499.99
32,662,681.00
13,451,714.00
24,739,691.00
5,785,601.01
4,255,758.00
4,746,447.00
5,218,136.00
74,680,113.28
210,578.00
4,313,583.00
Totals
1,121,614,907.12
46,850,652.00
19,546,036.00
33,044,855.00
10,787,237.01
9,015,022.00
7,742,654.00
7,366,708.00
99,288,076.87
496,828.00
6,766,783.00
17,142.00
14,958,501.00
52,743,084.00
130,781,151.00
79,266,608.00
7,915,587.00
49,212,996.00
577,000.00
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
SECTION III. SPECIAL REVENUE FUNDS - FOOD SERVICES - FUND 410
Account
ESTIMATED REVENUES
Number
FEDERAL THROUGH STATE AND LOCAL:
National School Lunch Act
3260
USDA-Donated Commodities
3265
Federal Through Local
3280
Miscellaneous Federal Through State
3299
3200
Total Federal Through State and Local
STATE:
School Breakfast Supplement
3337
School Lunch Supplement
3338
State Through Local
3380
Other Miscellaneous State Revenues
3399
Total State
3300
LOCAL:
Investment Income
3430
Gifts, Grants and Bequests
3440
Food Service
3450
Other Miscellaneous Local Sources
3495
Total Local
3400
TOTAL ESTIMATED REVENUES
OTHER FINANCING SOURCES:
Loans
3720
Sale of Capital Assets
3730
Loss Recoveries
3740
Transfers In:
From General Fund
3610
From Debt Service Funds
3620
From Capital Projects Funds
3630
Interfund
3650
From Permanent Funds
3660
From Internal Service Funds
3670
From Enterprise Funds
3690
Total Transfers In
3600
TOTAL OTHER FINANCING SOURCES
Fund Balance, July 1, 2016
TOTAL ESTIMATED REVENUES, OTHER FINANCING
SOURCES AND FUND BALANCE
ESE 139
Page 20
2800
Page 4
67,992,000.00
5,700,000.00
73,692,000.00
500,000.00
560,000.00
1,060,000.00
40,000.00
15,590,000.00
176,000.00
15,806,000.00
90,558,000.00
28,499,449.00
119,057,449.00
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
SECTION III. SPECIAL REVENUE FUNDS - FOOD SERVICES FUND 410 (CONTINUED)
Page 5
Account
Number
APPROPRIATIONS
Food Services: (Function 7600)
Salaries
Employee Benefits
Purchased Services
Energy Services
Materials and Supplies
Capital Outlay
Other
Capital Outlay (Function 9300)
TOTAL APPROPRIATIONS
OTHER FINANCING USES:
Transfers Out (Function 9700)
To General Fund
To Debt Service Funds
To Capital Projects Funds
Interfund
To Permanent Funds
To Internal Service Funds
To Enterprise Funds
Total Transfers Out
100
200
300
400
500
600
700
600
24,909,311.00
10,579,493.00
9,225,177.00
2,525,000.00
40,054,618.44
2,975,749.56
288,100.00
7600
90,557,449.00
910
920
930
950
960
970
990
9700
TOTAL OTHER FINANCING USES
Nonspendable Fund Balance, June 30, 2017
Restricted Fund Balance, June 30, 2017
Committed Fund Balance, June 30, 2017
Assigned Fund Balance, June 30, 2017
Unassigned Fund Balance, June 30, 2017
TOTAL ENDING FUND BALANCE
TOTAL APPROPRIATIONS, OTHER FINANCING USES
AND FUND BALANCE
ESE 139
Page 21
2710
2720
2730
2740
2750
2700
28,500,000.00
28,500,000.00
119,057,449.00
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
SECTION IV. SPECIAL REVENUE FUNDS - OTHER FEDERAL
PROGRAMS - FUND 420
Page 6
Account
Number
ESTIMATED REVENUES
FEDERAL DIRECT:
Head Start
Workforce Innovation and Opportunity Act
Community Action Programs
Reserve Officers Training Corps (ROTC)
Pell Grants
Miscellaneous Federal Direct
Total Federal Direct
FEDERAL THROUGH STATE AND LOCAL:
Career and Technical Education
Medicaid
Workforce Innovation and Opportunity Act
Teacher and Principal Training and Recruiting - Title II, Part A
Math and Science Partnerships - Title II, Part B
Individuals with Disabilities Education Act (IDEA)
Elementary and Secondary Education Act, Title I
Language Instruction - Title III
Twenty-First Century Schools - Title IV
Federal Through Local
Miscellaneous Federal Through State
Total Federal Through State And Local
STATE:
State Through Local
Other Miscellaneous State Revenues
Total State
LOCAL:
Investment Income
Gifts, Grants and Bequests
Adult General Education Course Fees
Other Miscellaneous Local Sources
Total Local
TOTAL ESTIMATED REVENUES
OTHER FINANCING SOURCES:
Loans
Sale of Capital Assets
Loss Recoveries
Transfers In:
From General Fund
From Debt Service Funds
From Capital Projects Funds
Interfund
From Permanent Funds
From Internal Service Funds
From Enterprise Funds
Total Transfers In
TOTAL OTHER FINANCING SOURCES
Fund Balance, July 1, 2016
TOTAL ESTIMATED REVENUES, OTHER FINANCING
SOURCES AND FUND BALANCE
ESE 139
Page 22
3130
3170
3180
3191
3192
3199
3100
148,614.00
148,614.00
3201
3202
3220
3225
3226
3230
3240
3241
3242
3280
3299
3200
11,064,372.64
110,874,037.64
3380
3399
3300
324,952.16
324,952.16
3430
3440
3461
3495
3400
1,750,598.00
40,309,022.00
57,750,045.00
970,452.00
970,452.00
112,318,055.80
3720
3730
3740
3610
3620
3630
3650
3660
3670
3690
3600
2800
112,318,055.80
Page 23
ESE 139
Nonspendable Fund Balance, June 30, 2017
Restricted Fund Balance, June 30, 2017
Committed Fund Balance, June 30, 2017
Assigned Fund Balance, June 30, 2017
Unassigned Fund Balance, June 30, 2017
TOTAL ENDING FUND BALANCE
TOTAL APPROPRIATIONS, OTHER FINANCING USES
AND FUND BALANCE
2710
2720
2730
2740
2750
2700
112,318,055.80
SECTION IV. SPECIAL REVENUE FUNDS - OTHER FEDERAL PROGRAMS - FUND 420 (Continued)
Account
Totals
APPROPRIATIONS
Number
Instruction
5000
51,608,554.14
Student Support Services
6100
10,080,678.29
Instructional Media Services
6200
5,000.00
Instruction and Curriculum Development Services
6300
16,479,971.40
Instructional Staff Training Services
6400
29,387,149.47
Instruction-Related Technology
6500
103,805.32
Board
7100
General Administration
7200
3,228,487.52
School Administration
7300
15,071.00
Facilities Acquisition and Construction
7400
Fiscal Services
7500
Food Services
7600
Central Services
7700
942,380.98
Student Transportation Services
7800
466,457.68
Operation of Plant
7900
Maintenance of Plant
8100
500.00
Administrative Technology Services
8200
Community Services
9100
Other Capital Outlay
9300
TOTAL APPROPRIATIONS
112,318,055.80
OTHER FINANCING USES:
Transfers Out: (Function 9700)
To General Fund
910
To Debt Service Funds
920
To Capital Projects Funds
930
Interfund
950
To Permanent Funds
960
To Internal Service Funds
970
To Enterprise Funds
990
Total Transfers Out
9700
TOTAL OTHER FINANCING USES
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
Employee Benefits
200
11,498,588.75
1,855,088.29
3,687,464.29
4,807,263.64
28,399.70
1,071.00
153,663.21
940.61
22,032,479.49
Salaries
100
25,205,412.90
5,647,921.26
11,513,959.35
16,696,047.05
75,405.62
14,000.00
547,717.77
3,556.15
59,704,020.10
14,460,422.96
500.00
211,000.00
131,300.00
742,818.43
3,212,673.39
Purchased Services
300
8,554,450.49
1,607,680.65
4,567.22
4,567.22
Energy Services
400
8,801,307.16
15,000.00
2,300.00
365,437.76
4,223,563.03
Materials and Supplies
500
3,319,835.22
875,171.15
2,232,143.49
10,000.00
1,000.00
Capital Outlay
600
1,939,496.17
44,095.75
5,000.00
168,291.57
64,260.00
5,083,115.38
5,000.00
322,793.70
3,228,487.52
2,000.00
383,342.36
Page 7
Other
700
1,090,770.61
50,721.19
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
SECTION V. SPECIAL REVENUE FUNDS TARGETED ARRA STIMULUS FUNDS - FUND 432
Page 8
Account
Number
ESTIMATED REVENUES
FEDERAL DIRECT:
Miscellaneous Federal Direct
Total Federal Direct
FEDERAL THROUGH STATE AND LOCAL:
Individuals with Disabilities Education Act (IDEA)
Elementary and Secondary Education Act, Title I
Miscellaneous Federal Through State
Total Federal Through State And Local
STATE:
State Through Local
Other Miscellaneous State Revenues
Total State
LOCAL:
Investment Income
Gifts, Grants and Bequests
Other Miscellaneous Local Sources
Total Local
TOTAL ESTIMATED REVENUES
OTHER FINANCING SOURCES:
Sale of Capital Assets
Loss Recoveries
Transfers In:
From General Fund
From Debt Service Funds
From Capital Projects Funds
Interfund
From Permanent Funds
From Internal Service Funds
From Enterprise Funds
Total Transfers In
TOTAL OTHER FINANCING SOURCES
3199
3100
3230
3240
3299
3200
3380
3399
3300
3430
3440
3495
3400
3730
3740
3610
3620
3630
3650
3660
3670
3690
3600
Fund Balance, July 1, 2016
TOTAL ESTIMATED REVENUES, OTHER FINANCING
SOURCES AND FUND BALANCE
ESE 139
Page 24
2800
Page 25
ESE 139
Nonspendable Fund Balance, June 30, 2017
Restricted Fund Balance, June 30, 2017
Committed Fund Balance, June 30, 2017
Assigned Fund Balance, June 30, 2017
Unassigned Fund Balance, June 30, 2017
TOTAL ENDING FUND BALANCE
TOTAL APPROPRIATIONS, OTHER FINANCING USES
AND FUND BALANCE
2710
2720
2730
2740
2750
2700
SECTION V. SPECIAL REVENUE FUNDS - TARGETED ARRA STIMULUS FUNDS - FUND 432 (Continued)
Account
Totals
APPROPRIATIONS
Number
Instruction
5000
Student Support Services
6100
Instructional Media Services
6200
Instruction and Curriculum Development Services
6300
Instructional Staff Training Services
6400
Instruction-Related Technology
6500
Board
7100
General Administration
7200
School Administration
7300
Facilities Acquisition and Construction
7400
Fiscal Services
7500
Food Services
7600
Central Services
7700
Student Transportation Services
7800
Operation of Plant
7900
Maintenance of Plant
8100
Administrative Technology Services
8200
Community Services
9100
Other Capital Outlay
9300
TOTAL APPROPRIATIONS
OTHER FINANCING USES:
Transfers Out: (Function 9700)
To General Fund
910
To Debt Service Funds
920
To Capital Projects Funds
930
Interfund
950
To Permanent Funds
960
To Internal Service Funds
970
To Enterprise Funds
990
Total Transfers Out
9700
TOTAL OTHER FINANCING USES
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
Salaries
100
Employee Benefits
200
Purchased Services
300
Energy Services
400
Materials and Supplies
500
Capital Outlay
600
Other
700
Page 9
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
SECTION V. SPECIAL REVENUE FUNDS OTHER ARRA STIMULUS GRANTS - FUND 433
Page 10
Account
Number
ESTIMATED REVENUES
FEDERAL DIRECT:
Miscellaneous Federal Direct
Total Federal Direct
FEDERAL THROUGH STATE AND LOCAL:
Other Food Services
Miscellaneous Federal Through State
Total Federal Through State and Local
STATE:
State Through Local
Other Miscellaneous State Revenues
Total State
LOCAL:
Investment Income
Gifts, Grants and Bequests
Other Miscellaneous Local Sources
Total Local
TOTAL ESTIMATED REVENUES
OTHER FINANCING SOURCES:
Sale of Capital Assets
Loss Recoveries
Transfers In:
From General Fund
From Debt Service Funds
From Capital Projects Funds
Interfund
From Permanent Funds
From Internal Service Funds
From Enterprise Funds
Total Transfers In
TOTAL OTHER FINANCING SOURCES
3199
3100
3269
3299
3200
3380
3399
3300
3430
3440
3495
3400
3730
3740
3610
3620
3630
3650
3660
3670
3690
3600
Fund Balance, July 1, 2016
TOTAL ESTIMATED REVENUES, OTHER FINANCING
SOURCES AND FUND BALANCE
ESE 139
Page 26
2800
Page 27
ESE 139
Nonspendable Fund Balance, June 30, 2017
Restricted Fund Balance, June 30, 2017
Committed Fund Balance, June 30, 2017
Assigned Fund Balance, June 30, 2017
Unassigned Fund Balance, June 30, 2017
TOTAL ENDING FUND BALANCE
TOTAL APPROPRIATIONS, OTHER FINANCING USES
AND FUND BALANCE
2710
2720
2730
2740
2750
2700
SECTION V. SPECIAL REVENUE FUNDS - OTHER ARRA STIMULUS GRANTS - FUND 433 (Continued)
Account
Totals
APPROPRIATIONS
Number
Instruction
5000
Student Support Services
6100
Instructional Media Services
6200
Instruction and Curriculum Development Services
6300
Instructional Staff Training Services
6400
Instruction-Related Technology
6500
Board
7100
General Administration
7200
School Administration
7300
Facilities Acquisition and Construction
7400
Fiscal Services
7500
Food Services
7600
Central Services
7700
Student Transportation Services
7800
Operation of Plant
7900
Maintenance of Plant
8100
Administrative Technology Services
8200
Community Services
9100
Other Capital Outlay
9300
TOTAL APPROPRIATIONS
OTHER FINANCING USES:
Transfers Out: (Function 9700)
To General Fund
910
To Debt Service Funds
920
To Capital Projects Funds
930
Interfund
950
To Permanent Funds
960
To Internal Service Funds
970
To Enterprise Funds
990
Total Transfers Out
9700
TOTAL OTHER FINANCING USES
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
Salaries
100
Employee Benefits
200
Purchased Services
300
Energy Services
400
Materials and Supplies
500
Capital Outlay
600
Other
700
Page 11
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
SECTION V. SPECIAL REVENUE FUNDS RACE TO THE TOP - FUND 434
Page 12
Account
Number
ESTIMATED REVENUES
FEDERAL THROUGH STATE AND LOCAL:
Race to the Top
Miscellaneous Federal Through State
Total Federal Through State and Local
STATE:
State Through Local
Other Miscellaneous State Revenues
Total State
LOCAL:
Investment Income
Gifts, Grants and Bequests
Other Miscellaneous Local Sources
Total Local
TOTAL ESTIMATED REVENUES
OTHER FINANCING SOURCES:
Sale of Capital Assets
Loss Recoveries
Transfers In:
From General Fund
From Debt Service Funds
From Capital Projects Funds
Interfund
From Permanent Funds
From Internal Service Funds
From Enterprise Funds
Total Transfers In
TOTAL OTHER FINANCING SOURCES
3214
3299
3200
3380
3399
3300
3430
3440
3495
3400
3730
3740
3610
3620
3630
3650
3660
3670
3690
3600
Fund Balance, July 1, 2016
TOTAL ESTIMATED REVENUES, OTHER FINANCING
SOURCES AND FUND BALANCE
ESE 139
Page 28
2800
Page 29
ESE 139
Nonspendable Fund Balance, June 30, 2017
Restricted Fund Balance, June 30, 2017
Committed Fund Balance, June 30, 2017
Assigned Fund Balance, June 30, 2017
Unassigned Fund Balance, June 30, 2017
TOTAL ENDING FUND BALANCE
TOTAL APPROPRIATIONS, OTHER FINANCING USES
AND FUND BALANCE
2710
2720
2730
2740
2750
2700
SECTION V. SPECIAL REVENUE FUNDS - RACE TO THE TOP - FUND 434 (Continued)
Account
APPROPRIATIONS
Number
Instruction
5000
Student Support Services
6100
Instructional Media Services
6200
Instruction and Curriculum Development Services
6300
Instructional Staff Training Services
6400
Instruction-Related Technology
6500
Board
7100
General Administration
7200
School Administration
7300
Facilities Acquisition and Construction
7400
Fiscal Services
7500
Food Services
7600
Central Services
7700
Student Transportation Services
7800
Operation of Plant
7900
Maintenance of Plant
8100
Administrative Technology Services
8200
Community Services
9100
Other Capital Outlay
9300
TOTAL APPROPRIATIONS
OTHER FINANCING USES:
Transfers Out: (Function 9700)
To General Fund
910
To Debt Service Funds
920
To Capital Projects Funds
930
Interfund
950
To Permanent Funds
960
To Internal Service Funds
970
To Enterprise Funds
990
Total Transfers Out
9700
TOTAL OTHER FINANCING USES
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
Totals
Salaries
100
Employee Benefits
200
Purchased Services
300
Energy Services
400
Materials and Supplies
500
Capital Outlay
600
Other
700
Page 13
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
SECTION VI. SPECIAL REVENUE FUNDS - MISCELLANEOUS - FUND 490
Account
ESTIMATED REVENUES
Number
FEDERAL THROUGH STATE AND LOCAL:
Federal Through Local
3280
Total Federal Through State and Local
3200
LOCAL:
Investment Income
3430
Gifts, Grants and Bequests
3440
Other Miscellaneous Local Sources
3495
Total Local
3400
TOTAL ESTIMATED REVENUES
3000
OTHER FINANCING SOURCES
Transfers In:
From General Fund
3610
From Debt Service Funds
3620
From Capital Projects Funds
3630
Interfund
3650
From Permanent Funds
3660
From Internal Service Funds
3670
From Enterprise Funds
3690
Total Transfers In
3600
TOTAL OTHER FINANCING SOURCES
Fund Balance, July 1, 2016
TOTAL ESTIMATED REVENUES, OTHER FINANCING
SOURCES AND FUND BALANCE
ESE 139
Page 30
2800
Page 14
Page 31
ESE 139
Nonspendable Fund Balance, June 30, 2017
Restricted Fund Balance, June 30, 2017
Committed Fund Balance, June 30, 2017
Assigned Fund Balance, June 30, 2017
Unassigned Fund Balance, June 30, 2017
TOTAL ENDING FUND BALANCE
TOTAL APPROPRIATIONS, OTHER FINANCING USES
AND FUND BALANCE
2710
2720
2730
2740
2750
2700
SECTION VI. SPECIAL REVENUE FUNDS - MISCELLANEOUS - FUND 490 (Continued)
Account
APPROPRIATIONS
Number
Instruction
5000
Student Support Services
6100
Instructional Media Services
6200
Instruction and Curriculum Development Services
6300
Instructional Staff Training Services
6400
Instruction-Related Technology
6500
Board
7100
General Administration
7200
School Administration
7300
Facilities Acquisition and Construction
7400
Fiscal Services
7500
Central Services
7700
Student Transportation Services
7800
Operation of Plant
7900
Maintenance of Plant
8100
Administrative Technology Services
8200
Community Services
9100
Other Capital Outlay
9300
TOTAL APPROPRIATIONS
OTHER FINANCING USES:
Transfers Out: (Function 9700)
To General Fund
910
To Debt Service Funds
920
To Capital Projects Funds
930
Interfund
950
To Permanent Funds
960
To Internal Service Funds
970
To Enterprise Funds
990
Total Transfers Out
9700
TOTAL OTHER FINANCING USES
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
Totals
Salaries
100
Employee Benefits
200
Purchased Services
300
Energy Services
400
Materials and Supplies
500
Capital Outlay
600
Other
700
Page 15
Page 32
ESE 139
Fund Balance, July 1, 2016
TOTAL ESTIMATED REVENUES, OTHER FINANCING
SOURCES AND FUND BALANCES
FEDERAL DIRECT SOURCES:
Miscellaneous Federal Direct
Total Federal Direct Sources
FEDERAL THROUGH STATE AND LOCAL:
Miscellaneous Federal Through State
Total Federal Through State and Local
STATE SOURCES:
CO&DS Withheld for SBE/COBI Bonds
SBE/COBI Bond Interest
Sales Tax Distribution (s. 212.20(6)(d)6.a., F.S.)
Total State Sources
LOCAL SOURCES:
District Debt Service Taxes
County Local Sales Tax
School District Local Sales Tax
Tax Redemptions
Excess Fees
Rent
Investment Income
Gifts, Grants and Bequests
Total Local Sources
TOTAL ESTIMATED REVENUES
OTHER FINANCING SOURCES:
Issuance of Bonds
Loans
Proceeds of Lease-Purchase Agreements
Premium on Long-term Debt
Transfers In:
From General Fund
From Capital Projects Funds
From Special Revenue Funds
Interfund (Debt Service Only)
From Permanent Funds
From Internal Service Funds
From Enterprise Funds
Total Transfers In
TOTAL OTHER FINANCING SOURCES
ESTIMATED REVENUES
SECTION VII. DEBT SERVICE FUNDS
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
2800
3610
3630
3640
3650
3660
3670
3690
3600
3710
3720
3750
3790
3412
3418
3419
3421
3423
3425
3430
3440
3400
3322
3326
3341
3300
3299
3200
3199
3100
Account
Number
250
District
Bonds
290
Other
Debt Service
304,970.00
3,173,972.00
118,074,686.49
278,972,716.41
271,942,185.87
117,572,242.95
154,369,942.92
154,369,942.92
240
Motor Vehicle
Revenue Bonds
154,770,065.00
154,770,065.00
230
Sections 1011.14 &
1011.15, F.S., Loans
154,369,942.92
220
Special Act
Bonds
154,770,065.00
2,869,002.00
2,869,002.00
2,869,002.00
6,127,964.92
2,869,002.00
210
SBE/COBI
Bonds
2,869,002.00
3,258,962.92
3,258,962.92
Totals
3,856,558.54
197,473.54
400,122.08
400,122.08
400,122.08
3,258,962.92
3,258,962.92
3,258,962.92
Page 16
299
ARRA Economic
Stimulus Debt Service
Page 33
ESE 139
Nonspendable Fund Balance, June 30, 2017
Restricted Fund Balance, June 30, 2017
Committed Fund Balance, June 30, 2017
Assigned Fund Balance, June 30, 2017
Unassigned Fund Balance, June 30, 2017
TOTAL ENDING FUND BALANCES
TOTAL APPROPRIATIONS, OTHER FINANCING USES
AND FUND BALANCES
Debt Service: (Function 9200)
Redemption of Principal
Interest
Dues and Fees
Miscellaneous
TOTAL APPROPRIATIONS
OTHER FINANCING USES:
Payments to Refunding Escrow Agent (Function 9299)
Transfers Out: (Function 9700)
To General Fund
To Capital Projects Funds
To Special Revenue Funds
Interfund (Debt Service Only)
To Permanent Funds
To Internal Service Funds
To Enterprise Funds
Total Transfers Out
TOTAL OTHER FINANCING USES
APPROPRIATIONS
SECTION VII. DEBT SERVICE FUNDS (Continued)
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
2710
2720
2730
2740
2750
2700
910
930
940
950
960
970
990
9700
760
710
720
730
790
9200
Account
Number
304,970.00
304,970.00
3,173,972.00
118,697,061.99
278,972,716.41
2,869,002.00
160,275,654.42
118,697,061.99
2,317,000.00
552,002.00
210
SBE/COBI
Bonds
86,384,988.50
70,242,015.08
3,648,650.84
Totals
220
Special Act
Bonds
230
Sections 1011.14 &
1011.15, F.S., Loans
240
Motor Vehicle
Revenue Bonds
250
District
Bonds
271,942,185.87
118,194,618.45
118,194,618.45
153,747,567.42
84,067,988.50
66,036,103.08
3,643,475.84
290
Other
Debt Service
3,856,558.54
197,473.54
197,473.54
3,659,085.00
3,653,910.00
5,175.00
Page 17
299
ARRA Economic
Stimulus Debt Service
Page 34
ESE 139
FEDERAL DIRECT SOURCES:
Miscellaneous Federal Direct
Total Federal Direct Sources
FEDERAL THROUGH STATE AND LOCAL:
Miscellaneous Federal Through State
Total Federal Through State and Local
STATE SOURCES:
CO&DS Distributed
Interest on Undistributed CO&DS
Sales Tax Distribution (s. 212.20(6)(d)6.a., F.S.)
State Through Local
Public Education Capital Outlay (PECO)
Classrooms First Program
SMART Schools Small County Assistance Program
Class Size Reduction Capital Outlay
Charter School Capital Outlay Funding
Other Miscellaneous State Revenues
Total State Sources
LOCAL SOURCES:
District Local Capital Improvement Tax
County Local Sales Tax
School District Local Sales Tax
Tax Redemptions
Investment Income
Gifts, Grants and Bequests
Miscellaneous Local Sources
Impact Fees
Refunds of Prior Year's Expenditures
Total Local Sources
TOTAL ESTIMATED REVENUES
OTHER FINANCING SOURCES
Issuance of Bonds
Loans
Sale of Capital Assets
Loss Recoveries
Proceeds of Lease-Purchase Agreements
Proceeds from Special Facility Construction Account
Transfers In:
From General Fund
From Debt Service Funds
From Special Revenue Funds
Interfund (Capital Projects Only)
From Permanent Funds
From Internal Service Funds
From Enterprise Funds
Total Transfers In
TOTAL OTHER FINANCING SOURCES
Fund Balance, July 1, 2016
TOTAL ESTIMATED REVENUES, OTHER
FINANCING SOURCES AND FUND BALANCES
ESTIMATED REVENUES
SECTION VIII. CAPITAL PROJECTS FUNDS
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
2800
3610
3620
3640
3650
3660
3670
3690
3600
3710
3720
3730
3740
3750
3770
3413
3418
3419
3421
3430
3440
3490
3496
3497
3400
3321
3325
3341
3380
3391
3392
3395
3396
3397
3399
3300
3299
3200
3199
3100
Account
Number
350
District
Bonds
2,355,781.00
2,355,781.00
360
Capital Outlay
and
Debt Service
370
Nonvoted Capital
Improvement
(Section 1011.71(2), F.S.)
380
Voted
Capital
Improvement
390
Other
Capital
Projects
5,239,614.29
2,355,781.00
295,027,529.27
102,548,120.18
433,853.26
405,604,898.00
2,355,781.00
53,265.00
53,265.00
54,489,803.18
433,853.26
53,265.00
53,265.00
91,997,130.71
5,239,614.29
53,265.00
53,265.00
37,073,474.27
2,000,000.00
44,905,052.00
48,005,052.00
257,954,055.00
257,954,055.00
2,000,000.00
250,000.00
750,000.00
1,000,000.00
302,859,107.00
313,554,502.29
42,655,052.00
257,204,055.00
257,204,055.00
42,655,052.00
5,239,614.29
5,239,614.29
340
Public Education
Capital Outlay
(PECO)
3,100,000.00
330
Sections 1011.14 &
1011.15, F.S.,
Loans
3,100,000.00
320
Special
Act
Bonds
3,100,000.00
310
Capital Outlay
Bond Issues
(COBI)
10,695,395.29
5,239,614.29
2,355,781.00
Totals
Page 18
399
ARRA
Economic Stimulus
Capital Projects
Page 35
ESE 139
Nonspendable Fund Balance, June 30, 2017
Restricted Fund Balance, June 30, 2017
Committed Fund Balance, June 30, 2017
Assigned Fund Balance, June 30, 2017
Unassigned Fund Balance, June 30, 2017
TOTAL ENDING FUND BALANCES
TOTAL APPROPRIATIONS, OTHER FINANCING USES
AND FUND BALANCES
Appropriations: (Functions 7400/9200)
Library Books (New Libraries)
Audiovisual Materials
Buildings and Fixed Equipment
Furniture, Fixtures and Equipment
Motor Vehicles (Including Buses)
Land
Improvements Other Than Buildings
Remodeling and Renovations
Computer Software
Redemption of Principal
Interest
Dues and Fees
TOTAL APPROPRIATIONS
OTHER FINANCING USES:
Transfers Out: (Function 9700)
To General Fund
To Debt Service Funds
To Special Revenue Funds
Interfund (Capital Projects Only)
To Permanent Funds
To Internal Service Funds
To Enterprise Funds
Total Transfers Out
TOTAL OTHER FINANCING USES
APPROPRIATIONS
SECTION VIII. CAPITAL PROJECTS FUNDS (Continued)
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
2710
2720
2730
2740
2750
2700
910
920
940
950
960
970
990
9700
610
620
630
640
650
660
670
680
690
710
720
730
Account
Number
405,604,898.00
433,853.26
1,471,714.29
1,471,714.29
340
Public Education
Capital Outlay
(PECO)
5,239,614.29
3,767,900.00
3,767,900.00
330
Sections 1011.14 &
1011.15, F.S.,
Loans
248,370,065.00
248,370,065.00
320
Special
Act
Bonds
3,767,900.00
433,853.26
433,853.26
310
Capital Outlay
Bond Issues
(COBI)
93,600,000.00
154,770,065.00
157,234,833.00
51,519,889.71
27,717,202.60
19,366,621.82
1,804,099.34
3,110,183.26
46,111,583.62
7,605,252.65
Totals
350
District
Bonds
2,355,781.00
2,355,781.00
2,355,781.00
2,355,781.00
360
Capital Outlay
and
Debt Service
295,027,529.27
239,146,384.00
239,146,384.00
84,376,319.00
154,770,065.00
55,881,145.27
6,146,198.07
9,839,658.09
43,047.48
85,186.00
2,520,693.66
32,589,609.32
4,656,752.65
370
Nonvoted Capital
Improvement
(Section 1011.71(2), F.S.)
380
Voted
Capital
Improvement
102,548,120.18
3,100,000.00
3,100,000.00
3,100,000.00
99,448,120.18
43,901,977.35
17,877,544.51
19,323,574.34
1,718,913.34
589,489.60
13,088,121.04
2,948,500.00
390
Other
Capital
Projects
Page 19
399
ARRA
Economic Stimulus
Capital Projects
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
SECTION IX. PERMANENT FUND - FUND 000
Page 20
Account
Number
3100
3200
3300
3400
ESTIMATED REVENUES
Federal Direct
Federal Through State and Local
State Sources
Local Sources
TOTAL ESTIMATED REVENUES
OTHER FINANCING SOURCES:
Sale of Capital Assets
Loss Recoveries
Transfers In:
From General Fund
From Debt Service Funds
From Capital Projects Funds
From Special Revenue Funds
From Internal Service Funds
From Enterprise Funds
Total Transfers In
TOTAL OTHER FINANCING SOURCES
3730
3740
3610
3620
3630
3640
3670
3690
3600
Fund Balance, July 1, 2016
TOTAL ESTIMATED REVENUES, OTHER
FINANCING SOURCES AND FUND BALANCE
2800
ESE 139
Page 36
Page 37
ESE 139
Nonspendable Fund Balance, June 30, 2017
Restricted Fund Balance, June 30, 2017
Committed Fund Balance, June 30, 2017
Assigned Fund Balance, June 30, 2017
Unassigned Fund Balance, June 30, 2017
TOTAL ENDING FUND BALANCE
TOTAL APPROPRIATIONS, OTHER FINANCING
USES AND FUND BALANCE
Instruction
Student Support Services
Instructional Media Services
Instruction and Curriculum Development Services
Instructional Staff Training Services
Instruction-Related Technology
Board
General Administration
School Administration
Facilities Acquisition and Construction
Fiscal Services
Central Services
Student Transportation Services
Operation of Plant
Maintenance of Plant
Administrative Technology Services
Community Services
Debt Service
Other Capital Outlay
TOTAL APPROPRIATIONS
OTHER FINANCING USES:
Transfers Out: (Function 9700)
To General Fund
To Debt Service Funds
To Capital Projects Funds
To Special Revenue Funds
To Internal Service Funds
To Enterprise Funds
Total Transfers Out
TOTAL OTHER FINANCING USES
APPROPRIATIONS
SECTION IX. PERMANENT FUND - FUND 000 (Continued)
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
2710
2720
2730
2740
2750
2700
910
920
930
940
970
990
9700
Account
Number
5000
6100
6200
6300
6400
6500
7100
7200
7300
7400
7500
7700
7800
7900
8100
8200
9100
9200
9300
Totals
Salaries
100
Employee Benefits
200
Purchased Services
300
Energy Services
400
Materials and Supplies
500
Capital Outlay
600
Other
700
Page 21
Page 38
ESE 139
OPERATING EXPENSES: (Function 9900)
Salaries
Employee Benefits
Purchased Services
Energy Services
Materials and Supplies
Capital Outlay
Other (including Depreciation)
Total Operating Expenses
NONOPERATING EXPENSES: (Function 9900)
Interest
Loss on Disposition of Assets
Total Nonoperating Expenses
Transfers Out: (Function 9700)
To General Fund
To Debt Service Funds
To Capital Projects Funds
To Special Revenue Funds
Interfund Transfers (Enterprise Funds Only)
To Permanent Funds
To Internal Service Funds
Total Transfers Out
Net Position, June 30, 2017
TOTAL OPERATING EXPENSES, NONOPERATING
EXPENSES, TRANSFERS OUT AND NET POSITION
ESTIMATED EXPENSES
OPERATING REVENUES:
Charges for Services
Charges for Sales
Premium Revenue
Other Operating Revenues
Total Operating Revenues
NONOPERATING REVENUES:
Investment Income
Gifts, Grants and Bequests
Other Miscellaneous Local Sources
Loss Recoveries
Gain on Disposition of Assets
Total Nonoperating Revenues
Transfers In:
From General Fund
From Debt Service Funds
From Capital Projects Funds
From Special Revenue Funds
Interfund (Enterprise Funds Only)
From Permanent Funds
From Internal Service Funds
Total Transfers In
Net Position, July 1, 2016
TOTAL OPERATING REVENUES, NONOPERATING
REVENUES, TRANSFERS IN AND NET POSITION
ESTIMATED REVENUES
SECTION X. ENTERPRISE FUNDS
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
910
920
930
940
950
960
970
9700
2780
720
810
100
200
300
400
500
600
700
Object
3610
3620
3630
3640
3650
3660
3670
3600
2880
3430
3440
3495
3740
3780
3481
3482
3484
3489
Account
Number
Totals
911
Self-Insurance
Consortium
912
Self-Insurance
Consortium
913
Self-Insurance
Consortium
914
Self-Insurance
Consortium
915
ARRA
Consortium
921
Other Enterprise
Programs
Page 22
922
Other Enterprise
Programs
Page 39
ESE 139
OPERATING EXPENSES: (Function 9900)
Salaries
Employee Benefits
Purchased Services
Energy Services
Materials and Supplies
Capital Outlay
Other (including Depreciation)
Total Operating Expenses
NONOPERATING EXPENSES: (Function 9900)
Interest
Loss on Disposition of Assets
Total Nonoperating Expenses
Transfers Out: (Function 9700)
To General Fund
To Debt Service Funds
To Capital Projects Funds
To Special Revenue Funds
Interfund Transfers (Internal Service Funds Only)
To Permanent Funds
To Enterprise Funds
Total Transfers Out
Net Position, June 30, 2017
TOTAL OPERATING EXPENSES, NONOPERATING
EXPENSES, TRANSFERS OUT AND NET POSITION
ESTIMATED EXPENSES
OPERATING REVENUES:
Charges for Services
Charges for Sales
Premium Revenue
Other Operating Revenues
Total Operating Revenues
NONOPERATING REVENUES:
Investment Income
Gifts, Grants and Bequests
Other Miscellaneous Local Sources
Loss Recoveries
Gain on Disposition of Assets
Total Nonoperating Revenues
Transfers In:
From General Fund
From Debt Service Funds
From Capital Projects Funds
From Special Revenue Funds
Interfund (Internal Service Funds Only)
From Permanent Funds
From Enterprise Funds
Total Transfers In
Net Position, July 1, 2016
TOTAL OPERATING REVENUES, NONOPERATING
REVENUES, TRANSFERS IN AND NET POSITION
ESTIMATED REVENUES
SECTION XI. INTERNAL SERVICE FUNDS
DISTRICT SCHOOL BOARD OF PALM BEACH COUNTY
DISTRICT SUMMARY BUDGET
For Fiscal Year Ending June 30, 2017
910
920
930
940
950
960
990
9700
2780
720
810
100
200
300
400
500
600
700
Object
3610
3620
3630
3640
3650
3660
3690
3600
2880
3430
3440
3495
3740
3780
3481
3482
3484
3489
Account
Number
85,135,616.00
277,702,018.00
270,766,768.00
53,162.00
2,161.00
191,157,843.00
192,566,402.00
55,865.00
5,713.00
210,567,533.00
212,829,372.00
57,937,396.00
655,533.00
206,326.00
491,377.00
277,702,018.00
270,766,768.00
1,164,826.00
362,703.00
672,732.00
87,698,364.00
313,654.00
313,654.00
61,232,527.00
313,654.00
183,690,000.00
6,000,000.00
189,690,000.00
711
Self-Insurance
313,654.00
203,220,587.00
6,000,000.00
209,220,587.00
Totals
(6,935,250.00)
(27,198,220.00)
2,703.00
3,552.00
19,409,690.00
20,262,970.00
509,293.00
156,377.00
181,355.00
(6,935,250.00)
(26,465,837.00)
19,530,587.00
19,530,587.00
712
Self-Insurance
713
Self-Insurance
714
Self-Insurance
715
Self-Insurance
731
Consortium
Programs
Page 23
791
Other Internal
Service
DR-420S
R. 5/13
Rule 12D-16.002, FAC
Effective 5/13
Provisional
CERTIFICATION OF SCHOOL TAXABLE VALUE
Year :
County :
2016
PALM BEACH
Name of School District :
PALM BEACH CO SCHOOL DIST
SECTION I : COMPLETED BY PROPERTY APPRAISER. SEND TO SCHOOL DISTRICT
1. Current year taxable value of real property for operating purposes
$
168,751,294,732
(1)
2. Current year taxable value of personal property for operating purposes
$
9,719,960,310
(2)
3. Current year taxable value of centrally assessed property for operating purposes
$
142,672,040
(3)
4. Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3)
$
178,613,927,082
(4)
$
2,151,211,926
(5)
6. Current year adjusted taxable value (Line 4 minus Line 5)
$
176,462,715,156
(6)
7. Prior year FINAL gross taxable value from prior year applicable Form DR-403 Series
$
164,866,397,813
(7)
Current year net new taxable value (Add new construction, additions, rehabilitative
improvements increasing assessed value by at least 100%, annexations, and tangible
5.
personal property value over 115% of the previous year's value. Subtract deletions.)
Does the taxing authority levy a voted debt service millage or a millage voted for 2 years
8. or less under s. 9(b), Article VII, State Constitution?
(If yes, complete and attach form DR-420DEBT, Certification of Voted Debt Millage.)
SIGN
Property Appraiser Certification
Yes
✔
(8)
No
I certify the taxable values above are correct to the best of my knowledge.
Signature of Property Appraiser :
Date :
Electronically Certified by Property Appraiser
6/29/2016 8:32 AM
HERE
SECTION II : COMPLETED BY SCHOOL DISTRICTS. RETURN TO PROPERTY APPRAISER
Local board millage includes discretionary and capital outlay.
9. Prior year state law millage levy: Required Local Effort (RLE) (Sum of previous year's RLE and
5.0140
per $1,000
(9)
10. Prior year local board millage levy (All discretionary millages)
2.4980
per $1,000
(10)
prior period funding adjustment)
11. Prior year state law proceeds (Line 9 multiplied by Line 7, divided by 1,000)
$
826,640,119
(11)
12. Prior year local board proceeds (Line 10 multiplied by Line 7, divided by 1,000)
$
411,836,262
(12)
13. Prior year total state law and local board proceeds (Line 11 plus Line 12)
$
1,238,476,381
(13)
14. Current year state law rolled-back rate (Line 11 divided by Line 6, multiplied by 1,000)
4.6845
per $1,000
(14)
15. Current year local board rolled-back rate (Line 12 divided by Line 6, multiplied by 1,000)
2.3338
per $1,000
(15)
16. Current year proposed state law millage rate (Sum of RLE and prior period funding adjustment)
4.5720
per $1,000
(16)
A.Capital Outlay B. Discretionary C. Discretionary Capital
Operating
Improvement
17. 1.5000
0.7480
0.0000
E. Additional Voted Millage
D. Use only with
instructions from the
Department of Revenue
0.2500
Current year proposed local board millage rate (17A plus 17B, plus 17C, plus 17D, plus 17E)
Page 40
2.4980
per $1,000
(17)
DR-420S
R. 5/13
Page 2
Name of School District :
18. Current year state law proceeds (Line 16 multiplied by Line 4, divided by 1,000)
$
816,622,875
(18)
19. Current year local board proceeds (Line 17 multiplied by Line 4, divided by 1,000)
$
446,177,590
(19)
20. Current year total state law and local board proceeds (Line 18 plus Line 19)
$
1,262,800,464
(20)
Current year proposed state law rate as percent change of state law rolled-back rate
(Line 16 divided by Line 14, minus 1, multiplied by 100)
Current year total proposed rate as a percent change of rolled-back rate
22.
{[(Line 16 plus Line 17) divided by (Line 14 plus Line 15)], minus 1}, multiplied by 100
21.
Final public
budget hearing
Date :
Time :
9/7/2016
5:05 PM
Taxing Authority Certification
S
I
G
N
H
E
R
E
-2.40
% (21)
0.74
% (22)
Place :
Winona Webb Jordan Board Chambers of the Fulton-Holland
Educational Center, 3300 Forest Hill Blvd., West Palm Beach, FL
I certify the millages and rates are correct to the best of my knowledge. The
millages comply with the provisions of s. 200.065, F.S.
Signature of Chief Administrative Officer :
Date :
Title :
Contact Name And Contact Title :
Heather Knust, Budget Director
Superintendent
Mailing Address :
3300 Forest Hill Blvd. A306
Physical Address :
3300 Forest Hill Blvd. A306
City, State, Zip :
West Palm Beach, Florida 33406
Phone Number :
Fax Number :
561-434-8702
561-434-8568
Page 41
The School District Of Palm Beach County, Florida
2016-2017 Budget Adoption Calendar
SCHOOL DISTRICT REQUIREMENTS
Ref
Day
District
Date
Event
Activity
Friday,
10/23/2015
Budget Advisory Committee Meeting
FY17 Budget Development, Education Resource
Strategies (ERS)
Wednesday,
12/9/2015
Budget Workshop
FY17 Budget Outlook, Proposed Policy Changes,
Overview of the Statutory Budget Requirements
Budget Advisory Committee Meeting
Findings from Financial and Equity Analyses (ERS),
and FY17 Budget Update
Budget Workshop
FY17 Budget Development
Budget Advisory Committee Meeting
Findings from Strategic School Design (ERS), and
FY17 Budget Update
Budget Workshop
FY17 Budget Update
Budget Advisory Committee Meeting
Findings from Human Capital and Wrap-Up (ERS),
and FY17 Budget Update
Budget Workshop
FY17 Budget Update
Thursday,
2/25/2016
Wednesday,
3/2/2016
Friday,
4/1/2016
Wednesday,
5/4/2016
Tuesday,
7/19/2016
Wednesday,
7/20/2016
STATE STATUTORY REQUIREMENTS
Ref
Day
D
on 7/1/16
D + 24
by 7/25/16
District
Date
Event
Activity
Friday,
7/1/2016
Property Appraiser certifies Roll.
July 1 or date of certification, whichever is later.
Monday,
7/18/2016
Receive from the Department of
Education Required Local Effort.
Not later than 7/19/16, the Commissioner of
Education shall certify the Required Local Effort.
Wednesday,
7/20/2016
Board approval for advertising
Within 24 days of the Certification
of Value.
Superintendent submits tentative district facilities
work plan and district budget to the School Board.
School Board shall adopt Tentative Budget and shall
approve Tentative Budget for Advertising. School
Board authorizes Superintendent to adjust the
millage and the budget advertisements based upon
Department of Education information.
The School Board may order adjustment to the
tentative budget, but takes no official action.
Superintendent presents tentative
2015-16 budget and tentative facilities
work plan to the School Board.
D + 29
by 7/25/16
D + 31 to 34
Friday,
7/22/2016
Wednesday,
7/27/16*
5:05 p.m.
Newspaper advertisement
Within 29 days of the Certification
of Value
Advertising summary of tentative budget including
proposed millage rates. Notice of public hearing.
Public Hearing
Not less than 2 nor more than
5 days after advertising.
The School Board holds public hearing tentative
budget and proposed millage rates.
* School Board Public Hearing
Page 42
The School District Of Palm Beach County, Florida
2016-2017 Budget Adoption Calendar
STATE STATUTORY REQUIREMENTS
Ref
Day
Not less
than
D + 65
not more
District
Date
Wednesday,
9/7/2016*
5:05 p.m.
Event
Activity
Adopt the District Facilities Work
Plan and District Budget.
65-80 days after Certification
than
D + 80
between 9/3/16
and 9/18/16
of Value.
Millage rate cannot exceed the rate tentatively
adopted on D + 35 (7/29/15) unless each taxpayer is
sent a personal notice of change under the new
rates. Such notice is prepared by the property
Appraiser at School Board expense and should be
mailed no more than 15 days nor less than 10 days
prior to any hearing.
Thursday,
9/8/2016
D + 101
by 10/9/16
Hold public hearing to adopt final facilities work
plan, final budget and to adopt millage rate. No
newspaper advertisement is required.
Thursday,
9/8/2016
Submit Budget to Department of Education within 3
business days after adoption (Florida State Board of
Education - Administrative Rules 6A-1.0071(1))
Within 101 days of Certification
of Value.
* School Board Public Hearing
Page 43
Notify Property Appraiser, Tax Collector and
Department of Revenue of adopted millage rate
within 3 days after the adoption of the resolution.
NOTICE OF
PROPOSED TAX INCREASE
The School District of Palm Beach County, Florida will soon
consider a measure to increase its property tax levy.
Last year’s property tax levy
A. Initially proposed tax levy.......................................... $ 1,240,919,182
B. Less tax reductions due to Value Adjustment Board and other
assessment changes.................................................... $
2,442,801
C. Actual property tax levy............................................. $ 1,238,476,381
This year’s proposed tax levy........................................ $ 1,262,800,464
A portion of the tax levy is required under state law in order for the
school board to receive $500,936,951 in state education grants. The
required portion has decreased by 2.40 percent, and represents
approximately six tenths of the total proposed taxes.
The remainder of the taxes is proposed solely at the discretion of the
school board.
All concerned citizens are invited to a public hearing on the tax increase
to be held on July 27, 2016 at 5:05 P.M., at the Winona Webb Jordan Board
Chambers of the Fulton-Holland Educational Center, 3300 Forest Hill
Boulevard, West Palm Beach, Florida. A DECISION on the proposed tax
increase and the budget will be made at this hearing.
Page 44
NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY
The School District of Palm Beach County, Florida will soon consider a measure to impose a 1.500 mill property tax for the capital outlay
projects listed herein.
This tax is in addition to the school board’s proposed tax of 5.570 mills for operating expenses and is proposed solely at the discretion of the
school board.
THE PROPOSED COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES AND CAPITAL
OUTLAY IS SHOWN IN THE ADJACENT NOTICE.
The capital outlay tax will generate approximately $257,204,055 to be used for the following projects:
CONSTRUCTION AND REMODELING
Gladeview ES Mod, Rosenwald ES Mod, Pahokee HS Remodel, Transportation South Ph2 Drainage, Site Acquisition, John I Leonard
Restrooms, Covered Walkways, Portable and Modular Classrooms, West Area Educational Complex Remodel, Fuel Pump Replacement,
Alternative Schools Master Plan, Future School Modernizations, Gold Coast HS Mod, Transportation South Mod, Transportation West Central
Mod, Old DD Eisenhower ES Demo, Old Gove ES Demo, Old Plumosa ES Demo, DD Eisenhower ES Playfields, Gove ES, Adult Ed Facility,
Village Academy Kitchen Renovation, Roosevelt Full Service Remodel, Delray Full Service Remodel, Addison Mizner ES Mod, Verde ES
Mod, Washington ES Mod, Northboro Remodel, Grove Park ES Mod, Melaleuca ES Mod, Pine Grove ES Mod, Plumosa ES Expansion,
Transportation - North Mod, Wynnebrook ES Mod, Greater WPB/Lake Worth Area HS (03-OOO), South West Area ES (05-C), Minto West/
Acreage Area ES (15-A), Scripps/Gardens Area ES (04-A), Lake Worth HS Pool House
MAINTENANCE, RENOVATION, AND REPAIR
Reimbursement of the maintenance, renovation, and repairs paid through the General Fund as permitted by Florida Statute, Compliance with
Florida Bldg. Code, Maintenance of plant and equipment, ADA accommodations, Athletic facilities and playfields, Fire and health safety
modifications, HVAC projects, Capital project support, Fencing, Plumbing projects, Tower Maintenance, Lighting projects, Generators,
Lightning protection, Maintenance of ancillary facilities, Building envelope maintenance projects, Minor projects, Portable relocation, Facility
renewal projects, Hurricane prep, Renovation and repair from hurricane damage, Roofing inspections, repairs and replacements, Security
projects, Fire alarm replacements, Intercom and sound system replacements, Traffic and parking projects, School and ancillary center projects,
Security upgrades
MOTOR VEHICLE PURCHASES
Purchase of 200 school buses, Purchase and replacement of district vehicles, Lease-purchase of buses and vehicles, Security vehicles
NEW AND REPLACEMENT EQUIPMENT, COMPUTERS, ENTERPRISE RESOURCE SOFTWARE, AND S. 1011.71(2), F.S.,
ELIGIBLE EXPENDITURES IN SUPPORT OF DIGITAL CLASSROOMS PLANS PURSUANT TO S. 1011.62(12), F.S.
Purchase or lease-purchase of school and district computers, equipment, & technology infrastructure, Electronic learning devices, Classroom
Technology, Hardware & software, IT security, Computer assisted facility management system, School and district furniture and equipment,
Musical instruments, Bus washers, Educational data warehouse, ERP, Student information system, Portal, Network operations center, BYOD
related enhancements, Mobile device mgmt. system, Telephone system upgrade, Universal ID system, Wireless infrastructure, Security
systems, Communication systems, Budget development system, Instructional materials as permitted by Florida Statutes, Security radios, School
bus video system, GPS system for vehicles, Vehicle routing system, Fleet & fuel mgmt system
PAYMENTS FOR EDUCATIONAL FACILITIES AND SITES DUE UNDER A LEASE-PURCHASE AGREEMENT
Annual master lease-purchase payments for various facilities, sites and equipment, Annual lease payment for qualified zone academy bonds
and qualified school construction bonds for various facilities and equipment, Annual equipment lease payments for vehicles and equipment
PAYMENTS FOR RENTING AND LEASING EDUCATIONAL FACILITIES AND SITES
Lease of administrative and educational facilities
PAYMENTS OF LOANS APPROVED PURSUANT TO SS.1011.14 AND 1011.15, F.S.
PAYMENT OF COSTS OF COMPLIANCE WITH ENVIRONMENTAL STATUTES, RULES AND REGULATIONS
Asbestos abatement/removal, Compliance with wetlands, Well field protection, Removal of hazardous waste, Compliance with Florida Bldg
Code, Indoor air quality programs, Removal/disposal of underground storage tanks
PAYMENT OF PREMIUMS FOR PROPERTY AND CASUALTY INSURANCE NECESSARY TO INSURE THE EDUCATIONAL
AND ANCILLARY PLANTS OF THE SCHOOL DISTRICT
Insurance premiums on district plants
PAYMENT OF COSTS OF LEASING RELOCATABLE EDUCATIONAL FACILITIES
Leasing of portable classrooms for various facilities
PAYMENTS TO PRIVATE ENTITIES TO OFFSET THE COST OF SCHOOL BUSES PURSUANT TO S. 1011.71 (2) (i), F.S.
Payments to public and private transportation companies for the transportation of students
PAYMENT OF COSTS OF OPENING DAY COLLECTION FOR LIBRARY MEDIA CENTER
All concerned citizens are invited to a public hearing to be held on July 27, 2016, at 5:05 P.M., at the Winona Webb Jordan Board Chambers
of the Fulton-Holland Educational Center, 3300 Forest Hill Boulevard, West Palm Beach, Florida. A DECISION on the proposed CAPITAL
OUTLAY TAXES will be made at this hearing.
Page 45
BUDGET SUMMARY
THE PROPOSED OPERATING BUDGET EXPENDITURES OF THE SCHOOL DISTRICT OF PALM BEACH COUNTY ARE 2.1%
MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.
FISCAL YEAR 2016 - 2017
PROPOSED MILLAGE LEVIES SUBJECT TO 10-MILL CAP:
Required Local Effort (Including Prior Year
4.5720
Discretionary Operating
Funding Adjustment Millage)
Additional Millage Not to Exceed 4 Years
Local Capital Improvement (Capital Outlay)
(Operating)
1.5000
Discretionary Capital Improvement
ESTIMATED REVENUES:
Federal sources
State sources
Local sources
TOTAL SOURCES
PROPOSED MILLAGE LEVIES
0.7480
NOT SUBJECT TO 10-MILL CAP:
0.2500 Operating or Capital Not
to Exceed 2 Years
Debt Service
TOTAL MILLAGE
7.070
GENERAL
SPECIAL
DEBT
CAPITAL
TOTAL ALL
FUND
REVENUE
SERVICE
PROJECTS
FUNDS
$3,807,000
$184,714,652
$3,258,963
512,992,246
1,384,952
2,869,002
1,021,613,537
16,776,452
$1,538,412,783
$202,876,056
$6,127,965
$191,780,615
$10,695,395
527,941,595
302,859,107
1,341,249,096
$313,554,502
$2,060,971,306
Sale of Capital Assets
Loss Recoveries
Transfers In
Fund Balances/Reserves/Net Position
154,770,065
53,265
248,423,330
117,132,310
93,600,000
28,499,449
118,074,686
91,997,131
355,703,576
$1,749,145,093
$231,375,505
$278,972,716
$405,604,898
$2,665,098,212
TOTAL REVENUES, TRANSFERS &
BALANCES
EXPENDITURES
Instruction
$1,121,614,907
$51,608,554
$1,173,223,461
Student Personnel Services
46,850,652
10,080,678
56,931,330
Instructional Media Services
19,546,036
5,000
19,551,036
Instructional and Curriculum Development Services
33,044,855
16,479,971
49,524,826
Instructional Staff Training Services
10,787,237
29,387,149
40,174,386
Instruction Related Technology
9,015,022
103,805
9,118,827
Board
7,742,654
General Administration
7,366,708
3,228,488
10,595,196
School Administration
99,288,077
15,071
Facilities Acquisition and Construction
7,742,654
496,828
99,303,148
160,275,654
$157,234,833
318,007,315
Fiscal Services
6,766,783
Food Services
17,142
90,557,449
90,574,591
Central Services
14,958,501
942,381
15,900,882
Student Transportation Services
52,743,084
466,458
Operation of Plant
Maintenance of Plant
Administrative Technology Services
Community Services
Debt Services
TOTAL EXPENDITURES
Transfers Out
Fund Balances/Reserves/Net Position
6,766,783
53,209,542
130,781,151
130,781,151
79,266,608
500
79,267,108
7,915,587
7,915,587
49,212,996
49,212,996
577,000
$1,697,991,828
577,000
$202,875,505
$160,275,654
51,100,000
28,500,000
118,697,062
$1,749,145,093
$231,375,505
$278,972,716
$157,234,833
53,265
248,370,065
$2,218,377,820
248,423,330
198,297,062
TOTAL APPROPRIATED EXPENDITURES
TRANSFERS, RESERVES & BALANCES
$405,604,898
The tentative, adopted, and/or final budgets are on file in the office of the above mentioned taxing authority as a public record.
Page 46
$2,665,098,212
GENERAL FUND BUDGET
Tentative FY 2017 REVENUE AND APPROPRIATIONS
The General Fund Operating Budget accounts for the day-to-day operation of school centers, area offices and central offices.
Included are costs for employee salaries, fringe benefits, textbooks, supplies, equipment, utilities, and other expenses for the
direct operation of schools and departments for the fiscal year.
FY 2017 Tentative Revenue
Transfer from Fund Balance Federal
Sources
7%
Capital
<1%
5%
REVENUE ($MILLIONS)
Estimated
% of
Revenue
Total
Federal Sources
$ 3.8
0.22%
State Sources
513.0
29.33%
Local Sources
1,021.6
58.40%
93.6
5.35%
117.1
$ 1,749.1
6.70%
100.00%
Transfer from Capital
Fund Balance & Transfers
TOTAL REVENUE
State Sources
29%
Local Sources
59%
FY 2017 Tentative Appropriations
APPROPRIATIONS ($MILLIONS)
Proposed
Budget
Salaries & Benefits
Purchased Services
Energy Services
Materials & Supplies
Capital Outlay
Other Expenses
% of
Total
$ 1,240.5
70.92%
253.9
14.52%
41.1
2.35%
141.3
8.08%
4.6
0.26%
16.6
0.95%
Sub-Total $ 1,698.0
Fund Balance & Transfers
TOTAL BUDGET
51.1
2.92%
$ 1,749.1
100.00%
Materials &
Supplies
8%
Capital
<1%
Other
1%
Fund Balance &
Transfers
3%
Energy
2%
Purchased
Services
15%
Page 47
Salaries &
Benefits
71%
The School District Of Palm Beach County
Florida Education Finance Program (FEFP) Detail*
Year-end
FY 2015
2014-15
Fourth Calc
4/17/2015
183,446.91
201,437.75
1.098
4,032
1.0290
4
K-12 Unweighted FTE's
K-12 Weighted FTE's (Funded)
Prevalence
State Base Student Alloc (BSA)
District Cost Differential (DCD)
5
Palm Beach County Schools BSA
$
6
WTD FTE x BSA x DCD
ESE Guarantee
Supplemental Academic Instruction
Reading Instruction
Safe Schools
DJJ Supplement
Instructional Materials
Transportation
Digital Classrooms Allocation
Teacher Supply
Proration to Available State Funds
Additional Funds
Instructional Materials Scholarship Deductions
Virtual Education Contribution
Federally Connected Student Supplement
Gross State and Local FEFP
$
1
2
3
7
8
9
10
11
12
13
14
15
16
17
19
20
22
23
24
25
Less: Required Local Effort Taxes
Total State FEFP
District Lottery/School Recognition
Lottery - Discretionary
Lottery - School Recog. $
Total Lottery/School Recognition
4,149
FY 2016
2015-16
Second
Calculation
186,422.85
204,954.58
1.099
4,154
1.0319
$
4,287
FY 2016
2015-16
Fourth Calc.
4/21/2016
186,328.99
204,925.09
1.100
4,154
1.0319
$
4,287
FY 2017
2016-17
Second Calc
7/18/2016
187,935.23
206,049.25
1.096
4,161
1.0333
$
4,299
Variance
Increase/
Decrease
FY17 vs. FY16
1,606.24
1,124.16
(0.004)
6
0.0014
$
12
$
835,703,047 $
65,204,545
34,651,002
8,565,235
4,234,387
319,392
14,705,403
23,482,167
1,720,807
3,054,489
(7,061,393)
(109,820)
984,469,261 $
878,635,561 $
66,043,416
35,355,377
8,636,823
4,226,978
310,523
15,010,609
23,880,590
3,088,857
3,079,344
(391,991)
4,750
1,037,880,837 $
878,509,138 $
66,043,416
35,355,377
8,617,445
4,223,311
281,773
14,786,899
24,604,098
3,081,109
3,079,344
(2,343,377)
4,750
1,036,243,283 $
885,859,637 $
72,733,449
41,263,879
8,617,184
4,221,449
288,400
14,815,055
24,956,260
3,445,680
3,066,673
(385,305)
1,058,882,361 $
7,350,499
6,690,033
5,908,502
(261)
(1,862)
6,627
28,156
352,162
364,571
(12,671)
1,958,072
(4,750)
22,639,078
$
(732,598,713)
251,870,548 $
(793,395,357)
244,485,480 $
(793,395,357)
242,847,926 $
(782,414,735)
276,467,626 $
10,980,622
33,619,700
$
9,254,019
9,254,019
$
$
215,215,306
215,215,306
$
$
692,332
10,584,702
11,277,034
Categorical Allocations
Class Size Reduction
Total State Categorical Funding
$
209,847,655
209,847,655
$ 150,103,001,478
732,598,713
1,729,187
107,785,963
36,024,720
$
878,138,583
$ 165,191,584,364
793,395,357
1,744,423
118,620,773
39,645,980
$
953,406,533
$ 165,191,584,364
793,395,357
1,744,423
118,620,773
39,645,980
$
953,406,533
$ 178,613,927,082
782,414,735
1,543,224
128,259,089
42,867,342
$
955,084,390
$
36
Local Funding
Palm Beach County Tax Roll
Required Local Effort (RLE)
Prior Year Required Local Effort
Discretionary Funds (Basic)
Voted Funds - Operating
Total Local Funding
$
13,422,342,718
(10,980,622)
(201,199)
9,638,316
3,221,362
1,677,857
37
TOTAL FUNDING
$
$
$
$
$
38,137,740
26
27
28
29
30
31
32
33
34
35
38
39
40
41
42
Millage Rates
Required Local Effort (RLE)
Prior Year RLE
Discretionary - Operating
Voter Approved (FY 2012-2015)
Total Millage
Total Funds per Unweighted FTE $
1,351,133,820
$
698,197
10,584,702
11,282,899
$
9,254,019
9,254,019
$
213,576,080
213,576,080
$
212,375,123
212,375,123
1,422,750,992
5.0840
0.0120
0.7480
0.2500
6.0940
7,365
5.0030
0.0110
0.7480
0.2500
6.0120
$
* Excludes McKay Scholarships and prior year adjustments.
Page 48
7,632
1,417,883,601
5.0030
0.0110
0.7480
0.2500
6.0120
$
7,610
1,456,021,341
4.5630
0.0090
0.7480
0.2500
5.5700
$
7,747
-
2,840,183
2,840,183
(0.4400)
(0.0020)
0.0000
0.0000
(0.4420)
$
138
1.81%
General Fund - All Revenue
Fiscal Years 2013 to 2017
Federal Revenue
Impact Fees
ROTC
Medicaid Reimbursement
Federal through State
Sub-total
June 30, 2013
June 30, 2014
June 30, 2015
Year-End
FY 2013
$
8,228
885,374
6,226,325
74,102
$
7,194,028
Year-End
FY 2014
$
5,933
971,892
7,269,649
229,355
$
8,476,829
Year-End
FY 2015
$
7,019
1,060,583
7,567,462
$
8,635,064
Fourth Calc
$
$
Current
FY 2016
7,000
800,000
5,360,000
6,167,000
Final Conf Rpt
Projected
FY 2017
$
7,000
800,000
3,000,000
$
3,807,000
Increase/
(Decrease)
FY16 to FY17
$
(2,360,000)
$
(2,360,000)
State Revenue for K-12 Operations
FEFP-FTE Generated
ESE Block Grant
Supplemental Academic Instruction
Reading Instruction
Safe Schools
DJJ Supplement
Instructional Materials
Transportation
Teacher Supply
ESE McKay Scholarships
Digital Classrooms Allocation
CO & DS
State License Tax
Discretionary Lottery
Class Size Reduction (categorical )
School Recognition Funds
Other State Sources
Sub-total
$
44,890,479 $ 121,620,329 $ 96,058,929 $ 83,113,853 $ 103,059,597 $
64,223,028
64,753,322
65,204,545
66,043,416
72,733,449
33,967,290
34,389,540
34,651,002
35,355,377
41,263,879
8,438,856
8,536,863
8,565,235
8,617,445
8,617,184
4,150,291
4,123,852
4,234,387
4,223,311
4,221,449
274,597
246,756
319,392
281,773
288,400
13,743,805
14,503,124
14,595,583
14,786,899
14,815,055
23,945,313
24,324,907
23,482,167
24,604,098
24,956,260
2,122,431
3,043,876
3,054,489
3,079,344
3,066,673
(8,436,448)
(8,861,203)
(9,521,131)
(10,221,645)
(10,426,078)
1,720,807
3,081,109
3,445,680
102,164
103,586
111,390
100,000
115,000
252,829
277,246
285,220
270,000
270,000
1,874,962
692,159
206,593,660
207,018,100
209,872,957
212,375,123
215,215,306
10,436,226
8,436,400
10,584,702
9,254,019
9,254,019
602,999
426,538
536,355
300,000
300,000
$ 405,307,520 $ 484,818,198 $ 464,448,187 $ 455,264,122 $ 491,195,873 $
19,945,744
6,690,033
5,908,502
(261)
(1,862)
6,627
28,156
352,162
(12,671)
(204,433)
364,571
15,000
2,840,183
35,931,751
State Revenue for Adult Education & VPK
Workforce Development
Workforce Development Incent Prog
Adults With Disabilities
Voluntary Pre-K Program
Sub-total
$
$
18,633,199
162,569
760,481
2,740,785
22,297,034
$
$
18,633,199
759,066
2,960,381
22,352,645
$
$
17,026,477
115,269
760,481
3,651,909
21,554,136
$
$
17,014,911
3,849,295
20,864,206
$
$
17,014,911
4,781,462
21,796,373
$
$
$
932,167
932,167
Local Revenue for K-12 Operations
Taxes, Required Local Effort (RLE)
Taxes, Prior Year RLE
Taxes, Discretionary - Basic
Taxes, Voter Approved - Operating (.25)
Payment in Lieu of Taxes
Rent
Interest Income
Gain on Sale of Investments
Gifts, Grants, Bequests
Miscellaneous Local Sources
Erate
Federal Indirect Costs
Food Service Indirect Costs
Sale of Capital Assets
Loss Recoveries
Sub-total
$ 677,530,422
2,937,438
89,655,698
31,928,668
43,517
870,020
419,572
103,211
1,692,624
17,476,185
1,302,841
4,250,168
1,691,533
4,109,444
$ 834,011,342
$ 678,258,226
1,597,379
96,774,526
33,278,723
46,089
814,303
1,384,317
89,144
2,074,325
15,721,439
5,381,495
2,940,341
1,039,635
100,068
5,057,784
$ 844,557,794
$ 733,229,307
1,729,187
107,785,963
36,024,720
49,862
5,851,262
1,482,754
37,387
1,842,051
16,298,857
6,783,545
2,562,140
987,266
4,895,710
117,454
$ 919,677,465
$ 793,895,357
1,744,423
118,620,773
39,645,980
50,000
2,167,000
950,000
2,018,343
13,905,337
3,700,000
2,600,000
1,000,000
$ 980,297,213
$ 784,414,735
1,543,224
128,259,089
42,867,342
200,000
1,700,000
1,075,000
1,148,440
13,337,987
2,825,000
3,000,000
1,200,000
$ 981,570,817
(9,480,622)
(201,199)
9,638,316
3,221,362
150,000
(467,000)
125,000
(869,903)
(567,350)
(875,000)
400,000
200,000
1,273,604
$
$
641,275
218,809
861,564
156,673
753,482
340,184
25,858,183
28,830,171
$
691,322
162,538
783,806
181,096
745,657
192,458
30,998,254
33,755,131
$
551,802
83,307
838,029
186,733
714,458
232,435
32,571,457
35,178,221
$
600,000
120,000
700,000
165,000
540,000
300,000
37,040,000
39,465,000
$
600,000
120,000
700,000
180,000
539,720
200,000
37,703,000
40,042,720
$
83,171,586
166,666,832
$ 249,838,418
$
88,680,759
13,000,022
133,274,438
$ 234,955,220
$
91,341,538
111,813,314
$ 203,154,852
$
93,530,907
117,132,310
$ 210,663,217
$
93,600,000
117,132,310
$ 210,732,310
$
$
69,093
69,093
$ 1,547,478,512
$ 1,628,915,817
$ 1,652,647,924
$ 1,712,720,758
$ 1,749,145,093
$
36,424,335
Local Revenue - Fee Programs
Adult General Ed.
GED Testing
Community School
Before/After School
Insurance - Student Athletics
Preschool Program
After School Program
Sub-total
$
$
$
$
$
$
15,000
(280)
(100,000)
663,000
577,720
Transfers In & Beginning Fund Balance
From Capital
From Internal Service Fund Closeout (Maint.)
Beginning Fund Balance
Sub-total
Total Sources
$
Page 49
General Fund
Revenue and Appropriations
Fiscal Years 2014 to 2017
Revenue
Federal Revenue
State Revenue
Local Revenue
Incoming Transfers
Other Financing Sources
Beginning Fund Balance
Total Revenue, Transfers,
and Fund Balance
$
Adopted
6,897,000
499,332,469
865,601,275
89,686,277
$
133,274,438
$
1,594,791,459
$
Adopted
1,008,610,382
FY 2014
Amended
8,476,829
507,170,843
873,155,073
101,680,782
5,157,852
133,274,438
Actual
8,476,829
507,170,843
873,155,073
101,680,782
5,157,852
133,274,438
$
$
1,628,915,817
$
1,628,915,817
$
FY 2014
Amended
1,029,697,439
Expenditures
$
986,845,927
44,558,508
19,419,540
34,149,053
14,536,065
9,114,445
7,772,250
6,691,294
96,725,934
914,381
6,009,343
63,143
15,674,160
47,476,965
127,537,962
71,888,288
6,817,505
43,202,253
121,971
43,397,000
18,734,056
33,983,902
13,709,565
8,163,059
5,993,997
6,197,927
96,382,551
1,709,882
5,775,373
57,251
14,136,815
46,600,112
124,506,877
67,402,584
6,237,637
35,474,205
49,450
$
Adopted
8,207,000
477,884,343
941,427,865
106,325,307
6,900,000
113,512,327
$
1,654,256,842
$
Adopted
1,057,314,959
$
FY 2015
Amended
8,635,064
486,002,323
949,842,522
91,341,538
5,013,164
111,813,314
$
Actual
8,635,064
486,006,185
949,838,660
91,341,538
5,013,164
111,813,314
$
1,652,647,924
$
1,652,647,925
$
FY 2015
Amended
1,045,694,792
$
Expenditures
1,001,229,257
Appropriations
Instructional Services
State
Function
5000
Support Services:
Pupil Personnel
Media Services
Curr. Development
Instr. Staff Training
Instr. Rel. Technology
Board of Education
General Admin.
School Admin.
Facilities Acq. & Constr.
Fiscal Services
Food Service
Central Services
Pupil Transportation
Operations of Plant
Maintenance of Plant
Admin Technology Serv
Community Services
Debt Service
6100
6200
6300
6400
6500
7100
7200
7300
7400
7500
7600
7700
7800
7900
8100
8200
9100
9200
Total Instructional and
Support Services
Total Transfers
44,632,562
19,123,592
32,142,396
12,655,839
8,997,173
7,368,564
6,824,234
94,771,043
623,033
6,037,574
8,787
13,964,095
46,975,717
126,637,287
74,809,789
6,592,865
37,394,557
121,971
$
1,548,291,459
$
9700
Reserves & Ending Fund Balance
Total Expenditures,
Transfers and Fund Balance
46,500,000
$
1,594,791,459
$
1,582,370,498
$
1,515,358,171
45,635,931
19,214,171
31,822,601
9,983,228
9,014,512
7,160,913
6,507,767
95,278,852
633,856
5,976,380
21,738
14,706,374
46,521,087
126,533,126
77,955,854
8,131,417
43,515,104
121,971
$
1,606,049,842
45,763,509
18,916,257
34,634,056
10,916,242
8,926,610
7,340,538
6,540,923
97,326,992
880,300
6,130,293
93,076
16,039,563
47,635,167
127,500,451
75,103,533
7,994,154
45,014,193
121,971
$
1,602,572,622
44,184,877
18,198,694
34,407,529
10,248,393
8,727,475
6,778,245
6,431,768
96,768,304
1,912,879
5,825,126
86,852
14,479,011
46,865,446
126,155,387
69,681,092
7,005,541
36,419,904
34,532
$
1,535,440,312
45,319
45,319
7,000
75,302
75,302
46,500,000
113,512,327
48,200,000
50,000,000
117,132,310
1,628,915,817
$
1,628,915,817
$
1,654,256,842
FY 2016 Actual numbers will be available in August and will be included in the Final Adoption book.
Page 50
$
1,652,647,924
$
1,652,647,925
General Fund
Revenue and Appropriations
Fiscal Years 2014 to 2017
Revenue
Federal Revenue
State Revenue
Local Revenue
Incoming Transfers
Other Financing Sources
Beginning Fund Balance
Total Revenue, Transfers,
and Fund Balance
$
Adopted
6,167,000
481,167,111
1,012,658,041
92,932,324
$
FY 2016
Amended
6,167,000
476,128,328
1,019,762,213
93,530,907
117,132,310
$
1,710,056,786
Actual
$
117,132,310
$
1,712,720,758
$
FY 2016
Amended
1,092,805,184
117,132,310
$
-
$
Appropriations
Instructional Services
State
Function
5000
Support Services:
Pupil Personnel
Media Services
Curr. Development
Instr. Staff Training
Instr. Rel. Technology
Board of Education
General Admin.
School Admin.
Facilities Acq. & Constr.
Fiscal Services
Food Service
Central Services
Pupil Transportation
Operations of Plant
Maintenance of Plant
Admin Technology Serv
Community Services
Debt Service
6100
6200
6300
6400
6500
7100
7200
7300
7400
7500
7600
7700
7800
7900
8100
8200
9100
9200
Total Instructional and
Support Services
Total Transfers
$
46,761,389
19,347,613
34,776,257
9,268,177
8,957,523
7,881,260
7,176,941
97,821,404
519,265
6,229,781
21,744
14,575,451
49,055,237
126,938,831
75,702,757
8,718,182
41,447,249
150,000
$
9700
Reserves & Ending Fund Balance
Total Expenditures,
Transfers and Fund Balance
Adopted
1,104,673,721
$
1,660,022,782
1,662,639,140
1,749,145,093
FY 2017
Proposed
Appropriations
$
1,121,614,907
Expenditures
46,929,356
20,282,244
35,082,597
10,250,731
9,027,402
7,714,798
7,462,526
98,103,899
756,341
6,986,857
104,821
15,412,594
49,704,303
128,350,647
76,351,480
8,674,654
48,501,008
137,700
$
FY 2017
Estimated
Revenue
3,807,000
512,992,246
1,021,613,537
93,600,000
46,850,652
19,546,036
33,044,855
10,787,237
9,015,022
7,742,654
7,366,708
99,288,077
496,828
6,766,783
17,142
14,958,501
52,743,084
130,781,151
79,266,608
7,915,587
49,212,996
577,000
$
-
$
1,697,991,828
34,004
81,618
53,265
50,000,000
50,000,000
51,100,000
1,710,056,786
$
1,712,720,758
$
-
$
FY 2016 Actual numbers will be available in August and will be included in the Final Adoption book.
Page 51
1,749,145,093
General Fund Appropriations
Five Year History
Run-Time: 07/18/2016 at 10:54 AM
FY 2013
Expend.
FTE
FY 2014
Expend.
Budget
% Chg.
FTE
FY 2015
% Chg.
Expend.
Budget
FTE
District K-12 Appropriations
Schools:
Elementary
$ 460,980,690
7,779.3
482,392,751
7,889.2
$ 487,901,254
$ 477,655,627
7,717.2
Middle
193,756,213
3,199.2
200,695,234
200,652,007
3,161.6
199,878,714
194,439,273
3,092.7
High
254,561,829
3,895.2
268,667,522
270,750,052
3,954.7
278,927,768
270,579,727
3,998.6
2,047,049
19.0
3,097,374
2,949,908
21.0
3,104,029
2,345,506
23.0
Education Alternatives
13,561,299
205.2
14,800,520
14,395,469
207.4
15,006,733
13,913,955
204.5
ESE Centers
Exceptional Student Ed OTS
10,867,590
32,631,359
201.3
333.9
10,843,862
34,489,425
11,571,212
35,234,284
205.1
392.9
11,164,695
40,199,657
11,268,160
39,688,058
203.0
488.0
School Recognition
10,378,256
9,096,203
8,419,155
11,261,753
10,600,140
Virtual
$
Adult Ed (Non 1401)
Instructional Materials
Teacher Supply
Catagoricals
Reserve for Extended Day, Count Day, Raises
486,430,727
$
11,017,911
2,007,335
(18)
16,681,503
14,657,750
2,850,086
2,821,480
-
-
-
-
-
-
-
-
-
-
-
4,084
14,129,322
12,874,220
2,815,100
2,798,568
1,447,186
-
1,447,186
-
-
SLP Reserve
Turn-Around Schools
Summer Programs
Sub-total Schools
991,809,531
15,633.2
1,047,652,456
1,043,844,048
5%
15,831.9
1,065,836,212
2%
1,037,614,502
15,726.9
Departments:
Governance
5,744,728
53.8
6,773,500
6,161,077
94.6
6,916,088
6,628,507
56.0
44,360,961
436.5
54,010,441
51,267,688
444.2
49,567,417
47,690,521
435.3
Communcations
2,608,576
36.0
2,740,548
2,333,677
36.0
3,232,460
2,930,109
39.0
Human Resources
3,584,741
49.0
4,073,568
4,106,558
51.0
4,241,230
4,211,830
53.2
Administration
1,752,124
19.0
1,768,008
1,757,782
18.0
2,051,913
1,966,605
20.6
Chief Financial Office
13,189,807
185.9
13,804,527
13,624,403
180.2
15,212,459
14,245,770
176.2
Chief Operating Office
64,467,417
1,190.8
67,977,041
66,957,301
1,240.5
67,838,796
67,331,269
1,299.1
135,708,354
1,970.8
151,147,633
146,208,486
2,028.5
149,060,363
145,004,611
2,079.4
Deputy Superintendent
Sub-total Departments
8%
-1%
149,060,363
145,004,611
District-Wide Items / Reserves
Contingency Fund
-
Countywide Telephone
5,741,758
District Earmarks
9,836,928
Early Retirement
14,600
Employees on Leave
Insurance
Inventory Reserve
3,756
46,500,000
-
Tax Anticipation Note Issue
4,359,191
32,131,821
4,497,504
40,000
16,200
-
50,000,000
22.5
-
4,787,958
5,188,750
447,468
4,461,254
40,000
4,002
63.3
-
14,884
2,788,100
2,573,602
3,172,497
2,598,420
32,028
500,000
228,812
500,000
80,092
150,000
47,443
31,346
31,251
-
116,650
127,935
139,304
-
132,865
211,471
135,929
211,471
100,180
Terminal Leave / Annual Leave Payoff
15,265,913
14,104,312
16,200,174
15,704,312
16,690,765
Utilities
39,153,064
40,747,691
40,747,691
40,747,691
41,217,684
Sub-total District Wide
Capital Maintenance
Transfers Out - Capital Projects
Total District K-12 Appropriations
21.5
-
4,513,982
External Investigations
Performance Pay Reserve
-
4,359,191
81.3
74,834,499
-
141,532,586
68,810,548
-8%
85.8
115,759,393
-18%
70,511,216
102.8
74,920,266
608.5
83,492,981
79,065,777
6%
598.2
86,568,560
4%
80,948,563
588.1
228
228
1,423,825,884
1,337,929,087
112,821,606
112,601,201
5,188,644
5,188,644
118,010,250
117,789,845
287,557
1,277,560,208
18,212.5
75,302
5%
18,544.3
1,417,299,830
75,302
0%
1,334,154,194
18,497.2
Charter Schools
FEFP Allocation
Charter School Capital Outlay
Total Charter Schools
79,982,077
-
2,991,503
82,973,580
-
42%
-
140,332,488
134,404,901
4,777,285
4,777,285
145,109,773
23%
139,182,186
-
District Non-FEFP Funded Appropriations
4,097,475
80.2
5,542,204
4,541,809
86.0
6,177,740
5,020,074
95.9
Childcare / Enrichment
VPK
24,469,629
241.3
32,971,890
26,304,628
250.1
34,989,966
27,613,724
250.9
Adult Education and Community Schools
13,766,401
116.7
34,262,792
16,525,020
119.8
34,349,796
16,796,829
118.1
759,066
759,066
760,481
760,481
13,543,731
11,554,034
13,078,277
11,226,178
882,062
761,949
Adults with Disabilities
Misc Local Funds
760,481
10,576,302
13.3
17.2
Dori Slosberg
Total District Non-FEFP Funded Appropriations
Total General Fund Appropriations
53,670,287
451.4
$ 1,414,204,074
18,663.9
87,079,682
$
1,628,915,817
Page 52
$
59,684,558
11%
473.1
90,238,321
1,515,403,490
7%
19,017.4
$1,652,647,925
4%
17.8
62,179,235
482.6
1% $ 1,535,515,614
18,979.9
General Fund Appropriations
Five Year History
FY 2016 (As of 5/31/2016)
% Chg.
Expend.
Run-Time: 07/18/2016 at 10:54 AM
Budget
FTE
Proposed 2017
Budget
FTE
Increase/(Decrease)
Budget
FTE
District K-12 Appropriations
Schools:
Elementary
$ 492,731,845
$ 408,623,538
7,739.5
$ 493,822,658
7,780.5
1,090,813
41.0
Middle
196,102,893
163,221,217
3,029.2
200,658,916
3,046.1
4,556,023
16.9
High
286,039,413
235,106,793
4,033.5
277,245,966
4,044.1
(8,793,447)
10.7
3,120,344
2,094,581
23.0
3,143,980
23.0
23,636
-
Education Alternatives
14,664,825
12,040,470
205.4
14,715,500
200.4
50,675
(5.0)
ESE Centers
Exceptional Student Ed OTS
11,063,528
40,845,155
9,683,032
32,038,493
201.1
483.3
10,726,212
40,116,561
200.1
494.7
(337,316)
(728,594)
(1.0)
11.4
9,915,630
5,983,474
Virtual
School Recognition
Adult Ed (Non 1401)
Instructional Materials
Teacher Supply
Catagoricals
Reserve for Extended Day, Count Day, Raises
-
$
9,259,248
(1,347)
(656,382)
-
-
-
13,305,337
10,994,967
13,101,880
(203,457)
-
2,841,245
2,509,941
3,066,673
225,428
-
908,805
30,159,407
686
-
-
8,509,920
17,712,995
-
7,601,115
(12,446,412)
-
SLP Reserve
-
-
2,800,000
2,800,000
-
Turn-Around Schools
-
-
160,048
160,048
-
1,045,040
-
(5,612,828)
73.9
Summer Programs
Sub-total Schools
800,960
1,102,499,386
3%
882,295,847
15,715.0
1,846,000
1,096,886,557
15,788.9
Departments:
Governance
7,224,042
6,389,009
57.0
7,184,722
57.0
(39,320)
47,961,874
41,178,361
421.0
45,312,679
388.5
(2,649,195)
Communcations
3,992,227
2,606,443
40.0
4,249,745
53.0
257,518
Human Resources
4,209,371
3,902,764
51.2
4,696,968
59.2
487,597
8.0
Administration
2,168,670
1,966,218
23.6
2,215,184
18.6
46,514
(5.0)
Chief Financial Office
14,027,894
12,120,877
174.3
13,997,517
173.3
(30,377)
(1.0)
Chief Operating Office
66,305,255
63,553,431
1,364.8
68,489,496
1,357.2
2,184,241
(7.6)
131,717,104
2,131.9
146,146,311
2,106.8
256,977
(25.1)
Deputy Superintendent
Sub-total Departments
145,889,334
-2%
(32.5)
13.0
District-Wide Items / Reserves
Contingency Fund
Countywide Telephone
50,000,000
-
5,193,119
4,925,031
District Earmarks
12,302,835
4,501,297
Early Retirement
40,000
20,180
Employees on Leave
Insurance
Inventory Reserve
External Investigations
Performance Pay Reserve
-
27.5
82.8
2,606,050
90,000
-
-
-
126,799
1,100,000
-
5,250,000
56,881
-
38,061,085
19.5
25,758,250
-
778
2,826,015
51,100,000
-
(40,000)
81.3
-
(1.5)
2,851,760
25,745
-
150,000
60,000
-
-
130,887
(8.0)
107,650
-
-
(19,149)
-
241,000
116,678
670,800
429,800
-
Terminal Leave / Annual Leave Payoff
16,681,179
6,059,857
16,800,000
118,821
-
Utilities
40,342,530
35,665,749
42,942,530
2,600,000
-
Tax Anticipation Note Issue
Sub-total District Wide
Capital Maintenance
Transfers Out - Capital Projects
Total District K-12 Appropriations
127,843,477
10%
54,026,506
110.3
157,933,825
100.8
30,090,348
(9.5)
88,062,072
2%
73,138,914
581.8
90,500,000
596.4
2,437,928
14.6
81,618
1,464,375,886
(49,891)
3%
1,141,128,478
53,265
18,538.9
1,491,519,958
(28,353) 49,891.2
18,592.9
27,144,072
53.9
Charter Schools
FEFP Allocation
Charter School Capital Outlay
Total Charter Schools
149,847,425
135,453,157
5,470,110
2,785,664
155,317,535
7%
-
159,906,426
-
3,100,000
138,238,821
-
163,006,426
-
10,059,001
-
(2,370,110)
-
7,688,891
-
District Non-FEFP Funded Appropriations
6,711,876
4,741,825
100.9
8,396,284
110.1
1,684,408
9.2
Childcare / Enrichment
40,009,200
27,881,306
259.0
39,000,000
259.6
(1,009,200)
0.6
Adult Education and Community Schools
34,125,962
15,220,102
110.3
34,013,420
111.3
(112,542)
VPK
Adults with Disabilities
Misc Local Funds
-
-
12,180,299
-
-
1.0
-
11,370,924
19.0
13,209,005
17.1
1,028,706
(1.9)
59,214,158
489.2
94,618,709
498.2
1,591,372
9.0
4% $ 1,338,581,457
19,028.1
$ 1,749,145,093
19,091.0
36,424,335
62.9
Dori Slosberg
Total District Non-FEFP Funded Appropriations
Total General Fund Appropriations
93,027,337
$1,712,720,758
3%
Page 53
$
The School District of Palm Beach County
FY 2017 School Appropriations by Function and Program
Core Allocation
Function Function Descr
5101
Basic K-3
5102
Basic 4-8
5103
Basic 9-12
5108
Jr. ROTC
5114
Fine Arts-Art
5117
Fine Arts-Music
5118
Fine Arts-PE
5130
ESOL
5150
General K-12 Classroom
5160
Substitutes
5161
Substitute for ESE Para's
5170
Year Round Supplements
5206
Hearing Impaired
5207
Vision
5213
Gifted
5220
Low Incidence
5221
Varying Exceptionalities
5223
Emotional/Behavior Disabled
5224
Intellectually Disabled
5225
Pre-K ESE
5310
Vocational 6-12
5410
Adult Education
5970
Seasonal Supplements
6112
Attendance and Social Work
6122
Guidance Counselors
6123
ESOL Guidance Counselors
6132
Health Services
6142
Psychological Services
6152
Parental Involvement
6192
Other Pupil Personnel Services
6202
Instructional Media Services
6303
ESE Contacts
6304
ESOL Contacts
6312
Crisis Intervention
6402
Instructional Staff Training
7310
School Administration
7802
Student Transportation
7803
Field/Activity Trips
7902
Operation Of Plant
7922
Security
9110
Community Services
Subtotal Core Allocation
Elementary
175,870,112
77,557,359
336,947
7,573,347
7,680,211
8,550,778
22,222,188
8,524
3,897,622
299,612
2,659,419
597,078
199,026
15,431,744
11,220,675
20,370,310
3,010,425
3,167,954
14,078,236
723,558
2,218,320
7,624,222
2,978,766
15,000
Middle
High
103,517,007
1,068,427
130,720,798
1,892,013
5,134,278
7,296,492
1,464,676
76,383
2,409,909
199,026
3,393,842
4,329,796
11,331,340
1,788,394
2,468,824
1,334,941
591,552
4,863,587
638,307
2,105,432
98,313
2,348,239
398,052
5,045,404
11,936,218
1,840,612
4,127,778
209,997
13,902,900
5,512,886
24,648
8,184,316
1,276,614
502,500
Alternative
1,592,508
2,426,461
Total
175,870,112
184,134,133
133,484,206
1,892,013
7,573,347
7,680,211
8,550,778
34,713,240
93,205
7,591,621
551,428
7,511,267
1,260,498
265,368
18,825,586
21,947,659
45,105,512
8,426,188
11,852,338
15,835,183
14,670,483
398,832
60,282
84,681
54,238
51,086
1,026,058
398,052
48,197
97,602
581,318
69,653
77,120
42,614
66,342
66,342
1,351,784
441,586
1,786,757
2,087,782
1,546,950
369,531
5,077
141,846
72,806
96,292
34,071
287,895
65,268
255,440
9,454,846
6,173,550
3,517,896
3,059,789
2,518,758
994,188
2,654,162
2,068,236
1,070,664
1,080,064
40,840,739
393,187
21,486,444
583,662
19,359,929
605,790
15,497
2,055,519
21,074,624
128,450
9,099,473
2,496,274
69,000
12,707,133
2,958,858
810,927
471,395
$ 470,561,602
$ 183,589,975
$ 239,963,283
$ 10,962,003
Page 54
ESE Ctr.
107,379
261,400
86,243
838,127
450
431,470
66,108
37,427
$ 10,510,200
$
7,624,659
2,932,122
21,395,289
4,893,687
590,306
96,292
34,071
287,895
15,341,444
11,277,384
5,582,748
605,790
2,158,653
84,580,758
450
69,000
44,123,627
6,121,085
37,427
915,587,063
The School District of Palm Beach County
FY 2017 School Appropriations by Function and Program
Additional Program Resources Allocation
Program Program Descr
3004
Turn-Around Schls Ext Instr
3006
Extended Day 1/2 Hr
3012
Instructional Tech Sprt Asst
3018
Dual Language Teachers
3020
In School Suspension
3025
SAI Categorical
3026
Middle School Course Recovery
3029
Credit Recovery Program
3030
Magnet Program
3031
Montessori
3033
Educational Options Program
3035
Gender Equity
3040
School Improvement
3062
K-12 Reading Initiative CRRP
3065
Advanced Placement/IB
3069
Industry Certification
3078
Vocational-Middle Sch
3079
Above Formula
3080
Trade Offs
3085
RooseveltLdshpAcadForYoungMen
3086
Juvenile Justice (DJJ)
3113
FAU I-TED/AIT Project
3418
Milestone Program
3450
Safe Schools
6767
AVID Projects
9034
ESE OTS
9134
SLP's-ESE
9264
Staff Development
9333
Charter Schools
9571
Americans W/Disabilities Act
9904
504 Accommodations
9907
Reserve Sacc Revenue
9908
Reserve Community Sch Revenue
9916
Carryover
9922
Sabbatical Leave
9939
Adult General Ed Fees
9950
Special One Time Allocation
Subtotal Add'l Program Resources Allocation
Total District K-12 School Appropriations
Elementary
391,726
4,055,520
1,329,840
15,813
7,231,278
20,000
17,070
4,397,877
49,766
5,000
1,422
Middle
239,952
Alternative
ESE Ctr.
Total
239,952
391,726
4,094,144
1,529,466
1,018,721
7,231,278
1,079,500
819,404
15,310,362
49,766
38,624
133,134
510,852
66,492
403,505
1,010,000
20,000
802,334
7,886,052
29,500
230,000
10,000
3,026,433
66,000
6,942
146,310
4,000
67,317
503,297
4,447,574
High
152,348
5,593,372
243,993
3,812,574
331,710
88,551
311,000
8,364
292,620
12,544,653
2,001,448
5,660,689
2,515,590
19,636,386
331,710
1,629,429
36,176
510,598
2,802,311
174,486
173,088
74,280
449,946
146,310
12,540,653
1,849,100
1,502,932
11,376,238
265,368
1,629,429
36,176
510,598
1,196,401
35,223
6,742
1,522,387
68,146
48,300
99,598
54,700
234,350
9,740
91,806
9,840
95,840
100,993
226,848
57,019
102,226
260,238
226,848
41,913
36,921
78,834
28,524
$ 23,261,056
4,310
$ 17,068,941
66,342
$ 37,282,683
$
$ 493,822,658
$ 200,658,916
$ 277,245,966
$ 14,715,500
173,088
23,650
3,753,497
4,300
216,012
$
99,176
81,582,189
$ 10,726,212
$
997,169,252
$
3,143,980
9,259,248
40,116,561
2,800,000
13,101,880
3,066,673
3,445,680
5,064,240
1,346,000
500,000
17,873,043
99,717,305
$
Virtual Schools
School Recognition
ESE OTS
SLP Reserve
Instructional Materials
Teacher Supplies
Digital Classrooms
AP/IB/AICE and Industry Certification Reserves
Summer Reading
Summer Algebra Retake
Salary/Count Day/Extended Day/Turn-Around School Reserves
Total Budgets
Page 55
$ 1,096,886,557
GENERAL FUND APPROPRIATIONS
COMPARISON OF FY 2016 TO FY 2017
Fiscal Year 2016
Administrative
Support
6%
Community
Services
3%
Contingency
3%
Central Support
17%
Instructional Support
7%
Instructional
64%
Fiscal Year 2017
Community Services
3%
Administrative
Support
6%
Contingency
3%
Central Support
17%
Instructional Support
7%
Instructional
64%
Page 56
GENERAL FUND APPROPRIATIONS
COMPARISON OF FY 2016 TO FY 2017
Category *
Instruction
Instruction
Total Instruction:
FY 2016
Year-End
Appropriations
State
Function
FY 2017
Tentative
Appropriations
Increase/
(Decrease)
5000
$
$
1,092,805,184
1,092,805,184
$
$
1,121,614,529
1,121,614,529
$
$
28,809,345
28,809,345
6100
6200
6300
6400
6500
$
$
$
46,850,652
19,546,036
33,044,855
10,787,237
9,015,022
119,243,802
$
$
46,929,356
20,282,244
35,082,597
10,250,731
9,027,402
121,572,330
(78,704)
(736,208)
(2,037,742)
536,506
(12,380)
(2,328,528)
$
$496,828
6,766,783
17,142
14,958,501
52,743,084
130,781,151
79,266,608
7,915,587
577,000
293,522,684
$
$
756,341
6,986,857
104,821
15,412,594
49,704,303
128,350,647
76,351,480
8,674,654
137,700
286,479,397
$
$7,742,654
7,366,708
99,288,455
114,397,817
$
$
7,714,798
7,462,526
98,103,899
113,281,222
$
48,501,008
48,501,008
$
49,212,996
49,212,996
$
50,000,000
$51,100,000
-
-
*
Instructional Support Services
Student Personnel Services
Instructional Media Services
Instruction & Curriculum Dev. Serv.
Instructional Staff Training Services
Instruction Related Technology
Total Instructional Support Services:
$
*
Central Support Services
Facilities Acquisition & Construction
Fiscal Services
Food Services
Central Services
Student Transportation Services
Operation of Plant
Maintenance of Plant
Admin Technology Services
Debt Service
Total Central Support Services:
7400
7500
7600
7700
7800
7900
8100
8200
9200
$
(259,513)
(220,074)
(87,679)
(454,093)
3,038,781
2,430,504
2,915,128
(759,067)
439,300
7,043,287
Administrative Support Services
Board
General Administration
School Administration
Total Administrative Support Services:
7100
7200
7300
$
27,856
(95,818)
1,184,556
1,116,594
Community Services
Community Services
Total Community Services:
9100
711,988
711,988
Countywide Reserves/Transfers
Board Contingency Fund
2700
Reserve for Future Years
2700
Transfers Out
Total Countywide Reserves/Transfers:
GRAND TOTAL
*
9700
$
1,100,000
-
$
81,618
50,081,618
$
53,265
51,153,265
$
$
1,712,720,758
$
1,749,145,093
$
(28,353)
1,071,647
36,424,335
Descriptions of these functional areas as defined by the State Department of Education's Financial and Program Cost Accounting
manual ("Red Book") are on the following pages. Variations greater than one tenth of one percent of the total budget, (.1% *
$1,749,145,093 = $1,749,145, are also explained.
Page 57
*
*
*
General Fund Appropriations
Definition of Functions and Explanation of Variances
Between Fiscal Years 2016 and 2017
The following pages explain the different functional areas in which the school district accounts for
its operations. The descriptions are from the Florida Department of Education’s “Redbook”. The
bold face type indicates explanations of variances greater than one tenth of one percent
($1,749,145) when comparing the FY 2016 budget to FY 2017 tentative budget.
The overall increase from the FY 2016 budget to the FY 2017 proposed budget is
$36,424,335.
5000
Instruction. Instruction includes the activities dealing directly with the teaching of pupils,
or the interaction between teacher and pupils. Included here are the activities of aides or
assistants of any type which assist in the instructional process. Instruction encompasses
the following: 5100 Basic (FEFP K-12), 5200 Exceptional, 5300 Vocational-Technical,
5400 Adult General, 5500 Pre-kindergarten and 5900 Other Instruction.
The $28.8 million increase to instruction is a result of the opening of four charter
schools and related increase in charter school projected enrollment, a reserve set
aside for salary increases, and a carryover reserve not yet distributed.
6000
Student Support Services. Provides administrative, technical (such as guidance and
health), and logistical support to facilitate and enhance instruction. Instructional Support
Services encompasses the following:
6100
Student Personnel Services. Those activities which are designed to assess and
improve the well being of pupils and to supplement the teaching process. Pupil
Personnel Services encompasses the following: Attendance and Social Work;
Guidance Services; Health Services; Psychological Services; Parental
Involvement; and Other Pupil Personnel Services
6200
Instructional Media Services. Consists of those activities concerned with the use
of all teaching and learning resources, including hardware and content materials.
6300
Instruction and Curriculum Development Services. Activities designated to aid
teachers in developing the curriculum, preparing and utilizing special curriculum
materials, and understanding and appreciating the various techniques which
stimulate and motivate pupils. Included in this function are the following
instructional support specialists: primary, technology, learning resource, and
behavioral.
A salary increase reserve not yet distributed accounts for the decrease to
this category.
6400
Instructional Staff Training Services. Activities designed to contribute to the
professional or occupational growth and competence of members of the
instructional staff during the time of their service to the school board or school.
Among these activities are workshops, demonstrations, school visits, courses for
college credits, sabbatical leaves, and travel leaves.
Page 58
General Fund Appropriations
Definition of Functions and Explanation of Variances
Between Fiscal Years 2016 and 2017
6500
7000
Instruction Related Technology. Technology activities and services for the
purpose of supporting instruction. These activities include expenditures for internal
technology support as well as support provided by external vendors using
operating funds. These activities include costs associated with the administration
and supervision of technology personnel, systems planning and analysis, systems
application development, systems operations, network support services, hardware
maintenance and support services, and other technology-related costs that are
related to the support of instructional activities. Specifically, costs associated with
the operation and support of computer learning labs, media center computer labs,
instructional technology centers, instructional networks, and similar operations
should be captured in this code.
General Support Services. Consist of those activities concerned with establishing policy,
operating schools and the school system, and providing the essential facilities and
services for the staff and pupils.
7100
Board. Consists of the activities of the elected or appointed body which has been
created according to state law and vested with responsibilities for educational
activities in a given administrative unit. Also included here are expenses of Board
Attorney and other legal services, independent auditors, internal auditors that
report directly to the Board, negotiators, lobbyists, etc.
7200
General Administration (Superintendent’s Office). Consists of those activities
performed by the superintendent and assistant superintendents in general
direction and management of all affairs of the school system. This includes all
personnel and materials in the office of the superintendent.
7300
School Administration (Office of the Principal). Consists of those activities
concerned with directing and managing the operation of a particular school. It
includes the activities performed by the principal, assistant principal and other
assistants in general supervision of all operations of the school, evaluations of
staff.
7500
Fiscal Services. Consists of those activities concerned with fiscal operation of the
school system. This function includes budgeting, receiving and disbursing cash,
financial accounting, payroll, inventory control, and internal auditing.
7600
Food Services. Activities concerned with providing food to students and staff in a
school or school system. This function includes the preparation and service of
regular and incidental meals, lunches, and snacks in connection with school
activities and the delivery of food. Food purchased and served outside the school
district’s defined food services program must be charged as a purchased service
of the applicable function.
Page 59
General Fund Appropriations
Definition of Functions and Explanation of Variances
Between Fiscal Years 2016 and 2017
7700
Central Services. Activities, other than general administration, which support each
of the other instructional and supporting services programs. These activities are
defined in the following sub-functions: 7710 Planning, Research, Development,
and Evaluation Services; 7720 Information Services; 7730 Staff Services; 7740
Statistical Services; 7760 Internal Services; and 7790 Other Central Services.
7800
Student Transportation Services. Consists of those activities which have as their
purpose the conveyance of pupils to and from school activities, either between
home and school, school and school, or on trips for curricular or co-curricular
activities.
The cost associated with increasing the minimum hours on bus driver and
bus attendant positions to 7.5 hours, as well as adding additional bus
attendant positions, and increasing the minimum salary account for the
increase to this category.
7900
Operation of Plant. Consists of activities concerned with keeping the physical plant
open and ready for use. Major components of this function are utilities, including
telephone service, custodial costs, and insurance costs associated with the school
buildings. Includes cleaning, disinfecting, heating, moving furniture, caring for
grounds, security and other such activities that are performed on a daily, weekly,
monthly or seasonal basis.
An increase to the reserve for utilities due to a proposed rate increase by
FPL account for the increase to this category.
8100
Maintenance of Plant. Consists of activities that are concerned with keeping the grounds,
buildings, and equipment at an acceptable level of efficiency through repairs or
preventative maintenance.
An increase in capital maintenance transfer expenditures to complete ongoing
projects accounts for the increase to this category.
8200
Administrative Technology Services. Technology activities that support the school
district’s information technology systems, including support of the administrative networks,
maintenance of administrative information systems, and administrative and managerial
data processing. These activities include expenditures for internal technology support, as
well as support provided by external vendors using operating funds. These activities
include costs associated with the administration and supervision of technology personnel,
systems planning and analysis, systems application development, systems operations,
network support services, hardware maintenance and support services, and other
technology-related administrative costs.
9100
Community Services. Community Services consist of those activities that are not related
to providing education for pupils in a school system. These include services provided by
the school system for the community as a whole or some segment of the community, such
as community recreation programs, civic activities, public libraries, programs of custody
and care of children, and community welfare activities.
Page 60
General Fund Appropriations
Definition of Functions and Explanation of Variances
Between Fiscal Years 2016 and 2017
9200
Debt Service. Expenditures for the retirement of debt and expenditures for interest on
debt including interest on current loans.
9700
Transfer of Funds. These are budgeted transactions which withdraw money from one
fund and place it in another fund within the same government reporting entity.
2700
Ending Fund Balance. The excess of total projected revenue and beginning fund balance
over the total appropriations. This ending fund balance may be classified as nonspendable, restricted, committed, assigned or unassigned. The contingency fund is
classified as unassigned fund balance. Board Policy 2.55 requires a contingency fund of
3% of total annual General Fund Appropriations and transfers.
Page 61
CAPITAL PROJECTS FUNDS
TENTATIVE FY 2017 REVENUE & APPROPRIATIONS
The Capital Budget accounts for the financial resources that the district uses for acquisition or construction of major capital facilities
and improvements to existing facilities. Land acquisition, equipment purchases, buses, maintenance and capital debt service are
also accomplished with these funds.
REVENUE ($MILLIONS)
2016-2017 Tentative Revenue
Tentative
% of
Revenue
Total
CO & DS Distributed
$ 2.4
0.59%
Public Educ Capital Outlay
5.2
1.28%
Charter School Capital Outlay
3.1
0.76%
257.1
63.40%
42.7
10.53%
Millage
Local Sales Tax
Interest
1.0
0.25%
Impact Fees
2.0
0.49%
Transfers In
0.1
0.02%
92.0
22.68%
$ 405.6
100.00%
Fund Balance
TOTAL REVENUE
Millage
63%
County Sales Tax
11%
Fund Balance
23%
Charter School
Capital Outlay
<1%
Public Educ
Capital Outlay
1%
APPROPRIATIONS ($MILLIONS)
`
Buildings & Fixed Equip.
Tentative
% of
Budget
Total
$ 51.5
12.70%
27.7
6.83%
Remodeling & Renovations
46.1
11.37%
1.8
0.44%
19.4
4.78%
Motor Vehicles
Improvements
3.1
0.76%
Computer Software
7.6
1.87%
248.4
$ 405.6
61.25%
100.00%
Transfers Out
TOTAL BUDGET
Impact Fees
<1%
Transfers In
<1%
CO & DS
Distributed
<1%
2016-2017 Tentative Appropriations
Furniture, Fixtures, & Equip.
Land
Interest
<1%
Land
<1%
Motor
Vehicles
5%
Improvements
1%
Computer
Software
2%
Remodeling &
Renovations
11%
Furniture, Fixtures,
& Equip.
7%
Buildings & Fixed
Equip.
13%
Page 62
Transfers Out 61%
SPECIAL REVENUE - FOOD SERVICE FUND
TENTATIVE FY 2017 REVENUE & APPROPRIATIONS
Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than major capital
projects) that are legally restricted or committed to expenditures for specific purposes. This particular fund is for school
food service. Revenue is received from federal, state, and local sources to provide for the operation and maintenance of
school meal programs. Funds are appropriated to provide for district-wide school cafeteria operation.
FY 2017 Tentative Revenue
REVENUE ($MILLIONS)
Federal through State
State Sources
Local Sources
Fund Balance
Estimated
Revenue
$ 73.7
1.1
15.8
28.5
% of
Total
61.89%
0.92%
13.27%
23.92%
TOTAL REVENUE
$ 119.1
100.00%
Fund Balance
23.93%
Federal
through State
61.88%
Local Sources
13.27%
State Sources
0.92%
APPROPRIATIONS ($MILLIONS)
Proposed
Budget
Salaries
$ 24.9
Employee Benefits
10.6
Purchased Services
9.2
Energy Services
2.5
Materials & Supplies
40.1
Capital Outlay
3.0
Other Expenses
0.3
Subtotal
$ 90.6
Fund Balance
28.5
TOTAL BUDGET
$ 119.1
FY 2017 Tentative Appropriations
% of
Total
20.91%
8.90%
7.72%
2.10%
33.67%
2.52%
0.25%
76.07%
23.93%
Other
Expenses
Capital Outlay 0.25%
2.52%
Fund Balance
23.93%
Salaries
20.91%
Materials &
Supplies
33.67%
100.00%
Employee
Benefits
Purchased 8.90%
Services
7.72%
Energy Services
2.10%
Page 63
SPECIAL REVENUE - OTHER FUNDS
TENTATIVE FY 2017 REVENUE & APPROPRIATIONS
Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than major capital
projects) that are legally restricted or committed to expenditures for specific purposes. Revenue for this fund is primarily
from federal sources and is to provide for specific educational programs administered by the School Board.
FY 2017 Tentative Revenue
REVENUE ($MILLIONS)
IDEA
Title I
Federal Direct
Vocational Education Acts
Misc Federal Through State
State
Local Sources
TOTAL REVENUE
Estimated
Revenue
$ 40.3
57.8
0.1
1.7
11.1
0.3
1.0
% of
Total
35.89%
51.47%
0.09%
1.51%
9.88%
0.27%
0.89%
$ 112.3
100.00%
Vocational
Education
Acts
1.51%
TOTAL BUDGET
Local
Sources
0.89%
IDEA
35.89%
Title I
51.47%
APPROPRIATIONS ($MILLIONS)
Salaries & Employee Benefits
Purchased Services
Materials & Supplies
Capital Outlay
Other Expenses
State
0.27%
FY 2017 Tentative Appropriations
Proposed
Budget
$ 81.7
14.5
8.8
2.2
5.1
% of
Total
72.77%
12.87%
7.84%
1.99%
4.53%
$ 112.3
100.00%
Materials &
Supplies
7.84%
Capital
Outlay
1.99%
Other
Expenses
4.53%
Purchased
Services
12.88%
Salaries &
Employee
Benefits
72.78%
Page 64
DEBT SERVICE FUNDS
TENTATIVE FY 2017 REVENUE AND APPROPRIATIONS
Debt Service Funds are used to account for the accumulation of resources for, and payment of, general long-term debt
principal and interest. Revenue for this fund is comprised of the Interest and Sinking Ad Valorem Tax Levy, Bonds and
Loans. CO&DS withheld for SBE/COBI Bonds are bonds and revenue certificates issued by the State Board of Education for
the school district. This debt is retired through both the Debt Service Fund and the Capital Projects Fund. Monies are
appropriated for the retirement of debt and the interest expense related to that debt.
REVENUE ($MILLIONS)
Federal Direct Sources
State Sources
Transfers In
Fund Balance
TOTAL REVENUE
FY 2017 Tentative Revenue
Estimated
Revenue
$ 3.3
2.9
154.8
118.0
% of
Total
1.18%
1.04%
55.48%
42.30%
$ 279.0
100.00%
Federal Direct
Sources
1%
State Sources
1%
Fund Balance
42%
Transfers In
56%
FY 2017 Tentative Appropriations
APPROPRIATIONS ($MILLIONS)
SBE & COBI Bonds
Other Debt Service
Fund Balance
Proposed
Budget
$ 2.9
157.4
118.7
% of
Total
1.04%
56.42%
42.54%
TOTAL BUDGET
$ 279.0
100.00%
SBE & COBI
Bonds
1%
Fund Balance
43%
Page 65
Other Debt
Service
56%
INTERNAL SERVICE FUNDS
HEALTH AND LIABILITY SELF-INSURANCE
TENTATIVE FY 2017 REVENUE & APPROPRIATIONS
Internal Service Funds are utilized to track the cost of self-insurance. The District began self-insuring for health care costs in
January 2008 and for general liability, auto liability and workers compensation claims in July 2013. Premium revenues and
claims expense are recorded in this fund.
2016-2017 Tentative Revenue
REVENUE ($MILLIONS)
Tentative
Revenue
Other Misc Local
Revenue
<1
% of
Total
Premium Revenue
Other Operating Revenue
Other Misc Local Revenue
Beginning Fund Balance
$ 203.2
6.0
0.3
61.2
75.05%
2.22%
0.12%
22.61%
TOTAL REVENUE
$ 270.7
100.00%
Other Operating
Revenue
2%
Beginning Fund
Balance
23%
Premium
Revenue
75%
2016-2017 Tentative Appropriations
APPROPRIATIONS ($MILLIONS)
Tentative
Budget
Salaries & Benefits
Purchased Services
Material & Supplies
Capital Outlay
Other Expenses (Claims)
Ending Fund Balance
TOTAL BUDGET
Employee
Benefits
<1%
Salaries
<1%
% of
Total
$ 1.5
0.7
0.1
0.0
210.6
57.8
0.56%
0.25%
0.02%
0.00%
77.77%
21.40%
$ 270.7
100.00%
Purchased
Services
<1%
Material &
Supplies
<1%
Capital Outlay
<1%
Ending Fund
Balance
21%
Other Expenses
(Claims)
78%
Page 66