2017-18 BUDGET AMENDMENT SCHOOL BOARD OF BREVARD COUNTY, FLORIDA AS OF SEPTEMBER 30, 2017
PROJECTED REVENUE SEPTEMBER 30, 2017 REVENUE ADOPTED AMENDED REVENUE REVENUE #1 AMOUNT % FEDERAL SOURCES 3121 IMPACT AID 694,794 694,794 0 0.00 3202 MEDICAID REIMBURSEMENT 1,889,592 1,889,592 0 0.00 TOTAL FEDERAL 2,584,386 2,584,386 0 0.00 STATE SOURCES 3310 F.E.F.P. 173,041,078 173,041,078 0 0.00 3310 SAFE SCHOOLS 1,665,082 1,665,082 0 0.00 3310 SUPPLEMENTAL ACADEMIC INSTRUCTION 19,545,452 19,545,452 0 0.00 3310 ESE GUARANTEED ALLOCATION 29,910,859 29,910,859 0 0.00 3310 READING ALLOCATION 3,240,642 3,240,642 0 0.00 3310 DJJ SUPPLEMENTAL ALLOCATION 198,259 198,259 0 0.00 3310 DISCRETIONARY MILLAGE COMPRESSION 7,903,136 7,903,136 0 0.00 3310 TEACHER CLASSROOM SUPPLY ASSISTANCE 1,181,448 1,181,448 0 0.00 3310 INSTRUCTIONAL MATERIALS 6,170,923 6,170,923 0 0.00 3310 STUDENT TRANSPORTATION 10,281,590 10,281,590 0 0.00 3310 VIRTUAL EDUCATION CONTRIBUTION 22,487 22,487 0 0.00 3310 DIGITAL CLASSROOM ALLOCATION 1,634,835 1,634,835 0 0.00 3310 FEDERALLY CONNECTED STUDENT SUPPLMNT 2,501,028 2,501,028 0 0.00 3315 WORKFORCE DEVELOPMENT 3,828,536 3,828,536 0 0.00 3323 C.O. & D.S. 40,481 40,481 0 0.00 3341 RACING COMMISSION 223,250 223,250 0 0.00 3343 STATE LICENSE TAX 200,000 200,000 0 0.00 3344 LOTTERY ENHANCEMENT 1,226,338 1,226,338 0 0.00 3355 CLASS SIZE REDUCTION 80,194,234 80,194,234 0 0.00 3361 SCHOOL RECOGNITION 2,518,801 2,518,801 0 0.00 3371 VOLUNTARY PREKINDERGARTEN 2,450,000 2,450,000 0 0.00 3372 PREKINDERGARTEN 261,500 261,500 0 0.00 3397 CHARTER SCHOOL CAPITAL OUTLAY 970,720 970,720 0 0.00 TOTAL STATE 349,210,679 349,210,679 0 0.00 1 of 9
PROJECTED REVENUE SEPTEMBER 30, 2017 REVENUE ADOPTED AMENDED REVENUE REVENUE #1 AMOUNT % LOCAL SOURCES 341X AD VALOREM 188,279,035 188,279,035 0 0.00 341X PRIOR PERIOD ADJUSTED MILLAGE 297,674 297,674 0 0.00 3425 RENT 298,474 298,474 0 0.00 343X INCOME/INVESTMENTS 278,893 278,893 0 0.00 346X ADULT STUDENT FEES 96,000 96,000 0 0.00 347X OTHER STUDENT FEES 12,000 12,000 0 0.00 3494 FEDERAL-INDIRECT 2,150,704 2,150,704 0 0.00 3499 FOOD SERVICE-INDIRECT 720,129 720,129 0 0.00 349X ADDITIONAL AD VALOREM 1,473,256 1,473,256 0 0.00 349X MISCELLANEOUS LOCAL 2,763,156 2,763,156 0 0.00 TOTAL LOCAL 196,369,321 196,369,321 0 0.00 OTHER FINANCING SOURCES 3630 TRANSFERS FROM CAPITAL PROJECTS 11,407,641 11,407,641 0 0.00 3690 TRANSFER FROM ENTERPRISE FUND 2,299,035 2,299,035 0 0.00 TOTAL OTHER 13,706,676 13,706,676 0 0.00 TOTAL REVENUE 561,871,062 561,871,062 0 0.00 FUND BALANCE JULY 1: RESERVED 57,638,303 57,638,303 0 0.00 GRAND TOTAL 619,509,365 619,509,365 0 0.00 2 of 9
EXPENDITURES BY FUNCTION FUNCTION ADOPTED AMENDED 5100 BASIC K-12 292,432,682 302,103,018 9,670,336 3.31 5200 EXCEPTIONAL EDUCATION 68,256,065 68,928,009 671,943 0.98 5300 VOCATIONAL EDUCATION 8,808,991 11,580,513 2,771,523 31.46 5400 ADULT EDUCATION 1,571,049 1,825,425 254,376 16.19 5500 OTHER INSTRUCTIONAL 2,302,463 2,301,447 (1,016) (0.04) 5900 NON-FEFP EDUCATION 257,323 374,886 117,563 45.69 INSTRUCTIONAL TOTAL 373,628,572 387,113,297 13,484,725 3.61 6110 ATTENDANCE/SOCIAL WORK 1,941,430 1,941,789 359 0.02 6120 GUIDANCE 13,328,830 13,467,384 138,553 1.04 6130 HEALTH 2,620,692 2,628,995 8,303 0.32 6140 PSYCHOLOGICAL SERVICES 1,059,931 1,061,866 1,935 0.18 6150 PARENTAL INVOLVEMENT 136,450 136,874 425 0.31 6200 INSTRUCTIONAL MEDIA 7,149,293 7,320,348 171,055 2.39 6300 INSTRUCTIONAL CURR. DEVELOP. 14,043,071 14,542,676 499,605 3.56 6400 INSTRUCTIONAL STAFF TRAINING 1,686,837 2,252,695 565,858 33.55 6500 INSTRUCTIONAL RELATED TECHNOLOGY 8,468,959 8,970,793 501,834 5.93 INSTRUCTIONAL SUPPORT TOTAL 50,435,494 52,323,421 1,887,927 3.74 7100 BOARD OF EDUCATION 1,165,181 1,225,680 60,500 5.19 7200 GENERAL ADMINISTRATION 1,207,482 1,176,856 (30,626) (2.54) 7300 SCHOOL ADMINISTRATION 36,938,248 37,515,283 577,035 1.56 7400 FACILITIES/ACQUISITION/CONST. 910,177 2,446,401 1,536,224 168.78 7500 FISCAL SERVICES 2,997,018 3,046,985 49,967 1.67 7600 FOOD SERVICE 106,246 106,246 0 0.00 7710 RESEARCH DEVELOPMENT 372,258 372,258 0 0.00 7720 INFORMATION SERVICES 987,999 1,070,542 82,543 8.35 7730 STAFF SERVICES 2,409,242 2,732,887 323,645 13.43 7731 ADMIN/CLASSIFIED INSERVICE 633,425 405,104 (228,322) (36.05) 7760 WAREHOUSE/PURCHASING 1,926,393 1,964,849 38,455 2.00 7790 OTHER CENTRAL SERVICES 0 48,695 48,695 0.00 7800 TRANSPORTATION 17,954,884 17,993,465 38,581 0.21 7900 UTILITY/CUSTODIAL 44,259,177 45,636,711 1,377,534 3.11 3 of 9
EXPENDITURES BY FUNCTION FUNCTION ADOPTED AMENDED 7910 ENVIRONMENTAL SERVICES 583,720 650,951 67,231 11.52 8100 MAINTENANCE 12,940,237 13,455,037 514,800 3.98 8110 TRANSPORTATION MAINTENANCE 1,295,295 1,374,784 79,489 6.14 8120 TECHNOLOGY REPAIR 105,237 155,354 50,117 47.62 8200 ADMINISTRATIVE TECH SERVICES 4,074,548 4,271,542 196,993 4.83 9100 COMMUNITY SERVICES 157,947 204,222 46,275 29.30 GENERAL SUPPORT TOTAL 131,024,713 135,853,851 4,829,138 3.69 SCHOOL/DEPARTMENT TOTAL 555,088,779 575,290,569 20,201,789 3.64 RESERVED FUND BALANCE: 9400 INVENTORY 884,684 884,684 0 0.00 9400 SCHOOL BOARD CONTINGENCIES 19,880,369 19,880,369 0 0.00 9400 EMPLOYEE COMPENSATION 500,000 500,000 0 0.00 9400 MAINTENANCE CHARGEBACK 500,000 500,000 0 0.00 XXXX ENCUMBRANCE/CARRY-FORWARD 35,873,249 15,671,460 (20,201,789) (56.31) 57,638,303 37,436,513 (20,201,789) (35.05) 9400* UNRESERVED FUND BALANCE 6,782,283 6,782,283 0 0.00 DISTRICT TOTAL 619,509,365 619,509,365 0 0.00 * THESE ARE NOT EXPENDITURE ACCOUNTS BUT REPRESENT FUNDS WHICH MAY BE TRANSFERRED TO APPROPRIATE EXPENDITURE ACCOUNTS DURING THE YEAR. 4 of 9
EXPENDITURES BY OBJECT OBJECT ADOPTED AMENDED 111 ADMINISTRATOR - REGULAR PAY 20,555,762 20,592,328 36,566 0.18 112 ADMINISTRATOR - EXTRA DUTY PAY 71,000 88,179 17,179 24.20 113 ADMINISTRATOR - SUPPLEMENTS 1,200 (4,926) (6,126) (510.50) 114 ADMINISTRATOR - TERMINAL PAY 930,449 930,449 0 0.00 121 TEACHER - SALARY 214,378,214 213,970,367 (407,847) (0.19) 122 TEACHER - EXTRA DUTY PAY 1,993,634 1,692,042 (301,592) (15.13) 123 TEACHER - SUPPLEMENTS 4,010,126 4,116,249 106,123 2.65 124 TEACHER - TERMINAL PAY 2,605,143 2,605,143 0 0.00 126 TEACHER - BONUS 300,132 514,947 214,816 71.57 131 OTHER CERTIFIED - BASE PAY 23,161,196 23,270,325 109,129 0.47 132 OTHER CERTIFIED - EXTRA DUTY PAY 671,546 812,023 140,477 20.92 133 OTHER CERTIFIED - SUPPLEMENTS 308,593 296,938 (11,655) (3.78) 136 OTHER CERTIFIED - BONUS 0 257 257 0.00 141 SUBSTITUTE - REGULAR PAY 3,176,592 3,586,947 410,355 12.92 142 SUBSTITUTE - NON INSTRUCTIONAL 312,142 312,754 613 0.20 151 AIDE - REGULAR PAY 10,860,202 10,952,286 92,083 0.85 152 AIDE - OVERTIME/ADDITIONAL TIME 103,000 100,303 (2,697) (2.62) 158 AIDE - SHORT TERM CONTRACT 15,000 9,714 (5,286) (35.24) 161 OTHER SUPPORT HOURLY - REGULAR PAY 42,655,366 42,697,354 41,988 0.10 162 OTHER SUPPORT HOURLY - OVT/ADT 482,077 543,971 61,894 12.84 164 OTHER SUPPORT HOURLY - TERMINAL PAY 1,204,011 1,204,011 0 0.00 166 OTHER SUPPORT HOURLY - BONUS 0 1,090 1,090 0.00 168 OTHER SUPPORT - TEMPORARY 72,267 109,359 37,093 51.33 171 SCHOOL BOARD - REGULAR PAY 200,400 200,400 0 0.00 181 EAP - REGULAR PAY 13,150,602 13,186,273 35,671 0.27 184 EAP - TERMINAL PAY 273,003 273,003 0 0.00 1XX SALARIES TOTAL 341,491,658 342,061,785 570,127 0.17 210 RETIREMENT 28,756,423 28,645,603 (110,820) (0.39) 220 FICA 25,136,102 25,023,403 (112,699) (0.45) 231 LIFE INSURANCE 241,499 240,285 (1,213) (0.50) 232 HOSPITALIZATION 41,188,416 44,150,841 2,962,424 7.19 241 WORK. COMP. - GENERAL 1,692,181 1,684,133 (8,048) (0.48) 242 WORK. COMP. - BUS DRIVER 359,141 359,154 13 0.00 243 WORK. COMP. - MAINTENANCE 679,097 678,970 (127) (0.02) 5 of 9
EXPENDITURES BY OBJECT OBJECT ADOPTED AMENDED 250 UNEMPLOYMENT 275,000 275,000 0 0.00 2XX FRINGE TOTAL 98,327,858 101,057,388 2,729,530 2.78 311 LEGAL SERVICES 8,000 137,752 129,752 1,621.90 312 PROFESSIONAL/TECHNICAL 56,444,717 57,350,764 906,046 1.61 314 MEDICAL TESTS 56,720 82,118 25,398 44.78 315 REIMBURSE TUITION AND BOOKS 100,000 100,000 0 0.00 321 TRANSPORTATION INSURANCE 266,824 266,824 0 0.00 322 PROPERTY INSURANCE 4,752,053 4,752,053 0 0.00 323 LIABILITY INSURANCE 816,506 816,506 0 0.00 324 FIDELITY BOND INSURANCE 10,355 10,355 0 0.00 325 FLEET INSURANCE 46,335 46,335 0 0.00 326 DRIVERS ED INSURANCE 8,959 8,959 0 0.00 331 TRAVEL - IN-COUNTY 159,096 173,058 13,962 8.78 332 TRAVEL - OUT-OF-COUNTY 251,948 394,755 142,807 56.68 333 TRAVEL - OUT-OF-STATE 52,891 71,364 18,473 34.93 351 REPAIR - INSTRUCTIONAL 8,900 16,771 7,871 88.43 352 REPAIR - NON-INSTRUCTIONAL 72,155 100,012 27,857 38.61 353 MAINFRAME MAINTENANCE 147,000 147,000 0 0.00 354 SPECIALIZED SERVICES 1,345,767 2,390,166 1,044,398 77.61 355 REPAIR - GENERAL MAINTENANCE 2,211 9,356 7,145 323.14 356 MAINT & WARRANTY AGREEMENTS 109,652 169,993 60,341 55.03 360 RENTALS 476,873 475,891 (982) (0.21) 361 SOFTWARE RENTAL 30,000 32,178 2,178 7.26 363 HARDWARE LEASE 73,000 73,000 0 0.00 364 MAINTENANCE FEES - SOFTWARE 49,985 52,040 2,055 4.11 365 SUBSCRIPTION FEES - SOFTWARE 2,450,556 4,106,615 1,656,059 67.58 371 TELEPHONE BASE 260,198 334,760 74,562 28.66 372 TELEPHONE LONG DISTANCE 36,080 52,374 16,294 45.16 373 POSTAGE 157,123 218,833 61,710 39.28 374 TELEPHONE EQUIPMENT 100,000 106,555 6,555 6.56 375 TELEPHONE MAINTENANCE 144,545 141,208 (3,337) (2.31) 376 PDA DATA USAGE 22,581 29,001 6,420 28.43 377 PDA VOICE/CELL 103,219 108,091 4,873 4.72 378 DATA COMMUNICATIONS SERVICES 1,008,873 986,235 (22,638) (2.24) 6 of 9
EXPENDITURES BY OBJECT OBJECT ADOPTED AMENDED 384 WATER 984,816 984,003 (813) (0.08) 385 REFUSE 562,363 561,770 (593) (0.11) 386 RECYCLING 177,146 176,035 (1,111) (0.63) 387 SEWER 1,136,823 1,133,393 (3,430) (0.30) 388 LANDFILL 252,255 252,255 0 0.00 389 RECLAIMED WATER 1,112 826 (286) (25.73) 391 PRINTING 1,482,705 1,669,472 186,767 12.60 394 LINEN SERVICE 28,500 26,475 (2,025) (7.11) 395 PEST CONTROL 0 255 255 0.00 397 ISOLATED TRANSPORTATION 8,910 8,910 0 0.00 399 PRINTING CHARGE-BACK (600,000) (600,000) 0 0.00 3XX PURCHASED SERVICES TOTAL 73,607,753 77,974,317 4,366,564 5.93 410 NATURAL GAS 95,541 95,050 (491) (0.51) 420 BOTTLED GAS 112,118 112,118 0 0.00 430 ELECTRICITY 11,167,211 11,194,534 27,323 0.24 440 FUEL OIL 14,119 14,119 0 0.00 450 GASOLINE 544,475 545,216 741 0.14 460 DIESEL 2,671,157 2,675,048 3,891 0.15 470 ENERGY CONSERVATION AT SCHOOLS 0 730,916 730,916 0.00 4XX ENERGY SERVICES TOTAL 14,604,621 15,367,002 762,381 5.22 511 SUPPLIES 12,508,830 14,231,048 1,722,218 13.77 515 FINANCIAL PROCESSING SUPPORT 8,000 8,000 0 0.00 516 INSTRUCTIONAL PROCESSING SUPPORT 5,000 5,000 0 0.00 521 NON-STATE ADOPTED TEXTBOOKS 3,184,729 3,735,676 550,948 17.30 522 STATE ADOPTED TEXTBOOKS 2,571,714 5,643,948 3,072,235 119.46 523 NON-STATE ADOPTED TEXTBOOKS EBOOKS 0 424,260 424,260 0.00 524 STATE ADOPTED TEXTBOOKS EBOOKS 0 999,072 999,072 0.00 530 PERIODICALS 10,540 16,760 6,220 59.01 544 GREASE/OIL 47,484 48,777 1,293 2.72 550 REPAIR PARTS 925,000 926,311 1,311 0.14 560 TIRES/TUBES 182,300 182,547 247 0.14 594 UNIFORMS 86,297 37,269 (49,028) (56.81) 7 of 9
EXPENDITURES BY OBJECT OBJECT ADOPTED AMENDED 5XX SUPPLIES/MATERIALS TOTAL 19,529,893 26,258,669 6,728,776 34.45 612 LIBRARY BOOKS -REPLACEMENT 354,470 410,531 56,061 15.82 621 A/V MATERIALS > $1000 7,700 8,414 714 9.27 622 A/V MATERIALS < $1000 3,150 8,341 5,191 164.81 641 FURN/FIXT/EQUIP > $1000 204,568 371,499 166,930 81.60 642 FURN/FIXT/EQUIP < $1000 266,811 759,495 492,684 184.66 643 COMPUTER HARDWARE > $1000 475,717 893,137 417,420 87.75 644 COMPUTER HARDWARE < $1000 2,323,094 4,497,486 2,174,392 93.60 652 OTHER VEHICLES 203,543 279,837 76,294 37.48 671 SITE IMPROVEMENT - CONTRACTED 0 121,648 121,648 0.00 681 REMODEL - CONTRACTED 5,000 66,801 61,801 1,236.03 682 REMODEL - IN-HOUSE 20,000 43,100 23,100 115.50 684 REMODEL - PROF FEES 5,000 11,203 6,203 124.06 686 REMODEL - ADMIN 0 (11,864) (11,864) 0.00 687 REMODEL/RENOVATIONS 0 679 679 0.00 691 COMPUTER SOFTWARE > $1000 20,785 54,732 33,947 163.32 692 COMPUTER SOFTWARE < $1000 42,499 54,056 11,557 27.19 693 LICENSE FEES - SOFTWARE > $1000 141,933 129,552 (12,381) (8.72) 694 LICENSE FEES - SOFTWARE < $1000 38,322 49,679 11,357 29.64 6XX CAPITAL OUTLAY TOTAL 4,112,592 7,748,326 3,635,735 88.40 737 DUES/FEES 2,988,491 4,335,807 1,347,316 45.08 738 FINGERPRINT FEES PAID 165,678 177,241 11,563 6.98 739 FISCAL BANK CHARGES 70,000 70,000 0 0.00 783 UNINSURED PROPERTY LOSSES 100,000 143,220 43,220 43.22 794 FIELD TRIPS 89,426 96,004 6,578 7.36 795 MISCELLANEOUS EXPENSE 810 810 0 0.00 7XX OTHER EXPENDITURES TOTAL 3,414,405 4,823,082 1,408,678 41.26 RESERVED FUND BALANCE: 972 INVENTORY 884,684 884,684 0 0.00 972 SCHOOL BOARD CONTINGENCY 19,880,369 19,880,369 0 0.00 8 of 9
EXPENDITURES BY OBJECT OBJECT ADOPTED AMENDED 972 EMPLOYEE COMPENSATION 500,000 500,000 0 0.00 972 MAINTENANCE CHARGEBACK 500,000 500,000 0 0.00 XXX ENCUMBRANCE/CARRY-FORWARD 35,873,249 15,671,460 (20,201,789) (56.31) 57,638,303 37,436,513 (20,201,789) (35.05) 972* UNRESERVED FUND BALANCE 6,782,283 6,782,283 0 0.00 DISTRICT TOTAL 619,509,365 619,509,365 0 0.00 * THESE ARE NOT EXPENDITURE ACCOUNTS BUT REPRESENT FUNDS WHICH MAY BE TRANSFERRED TO APPROPRIATE EXPENDITURE ACCOUNTS DURING THE YEAR. ADOPTED BY THE BOARD: November 21, 2017 CERTIFIED CORRECT: PENNIE L. ZUERCHER 9 of 9