2017-18 BUDGET AMENDMENT SCHOOL BOARD OF BREVARD COUNTY, FLORIDA AS OF
PROJECTED REVENUE REVENUE AMENDED AMENDED REVENUE #9 REVENUE #10 AMOUNT % FEDERAL SOURCES 3121 IMPACT AID 694,794 478,352 (216,442) (31.15) 3202 MEDICAID REIMBURSEMENT 1,889,592 2,559,830 670,238 35.47 TOTAL FEDERAL 2,584,386 3,038,182 453,796 17.56 STATE SOURCES 3310 F.E.F.P. 159,601,764 159,601,764 0 0.00 3310 SAFE SCHOOLS 1,663,196 1,663,196 0 0.00 3310 SUPPLEMENTAL ACADEMIC INSTRUCTION 20,018,468 20,018,468 0 0.00 3310 ESE GUARANTEED ALLOCATION 29,739,839 29,739,839 0 0.00 3310 READING ALLOCATION 3,215,595 3,215,595 0 0.00 3310 DJJ SUPPLEMENTAL ALLOCATION 173,822 173,822 0 0.00 3310 DISCRETIONARY MILLAGE COMPRESSION 7,768,614 7,768,614 0 0.00 3310 TEACHER CLASSROOM SUPPLY ASSISTANCE 1,181,448 1,181,448 0 0.00 3310 INSTRUCTIONAL MATERIALS 6,035,052 6,035,052 0 0.00 3310 STUDENT TRANSPORTATION 10,440,772 10,440,772 0 0.00 3310 VIRTUAL EDUCATION CONTRIBUTION 32,991 32,991 0 0.00 3310 DIGITAL CLASSROOM ALLOCATION 1,630,682 1,630,682 0 0.00 3310 FEDERALLY CONNECTED STUDENT SUPPLMNT 2,526,470 2,526,470 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 200,000 274,660 74,660 37.33 3344 LOTTERY ENHANCEMENT 129,989 128,476 (1,513) (1.16) 3355 CLASS SIZE REDUCTION 78,902,765 78,909,366 6,601 0.01 3361 SCHOOL RECOGNITION 3,373,139 3,373,139 0 0.00 3371 VOLUNTARY PREKINDERGARTEN 2,450,000 2,198,380 (251,620) (10.27) 3372 PREKINDERGARTEN 261,500 192,635 (68,865) (26.33) 3397 CHARTER SCHOOL CAPITAL OUTLAY 970,720 0 (970,720) (100.00) 3399 MISCELLANEOUS STATE 2,245,568 7,977,213 5,731,645 255.24 TOTAL STATE 336,654,661 341,174,849 4,520,188 1.34 1 of 10
PROJECTED REVENUE REVENUE AMENDED AMENDED REVENUE #9 REVENUE #10 AMOUNT % LOCAL SOURCES 341X AD VALOREM 188,279,035 190,261,457 1,982,422 1.05 341X PRIOR PERIOD ADJUSTED MILLAGE 297,674 297,674 0 0.00 3424 TUITION 0 102,666 102,666 0.00 3425 RENT 298,474 396,182 97,708 32.74 343X INCOME/INVESTMENTS 278,893 1,743,079 1,464,186 525.00 346X ADULT STUDENT FEES 96,000 109,384 13,384 13.94 347X OTHER STUDENT FEES 12,000 100,784 88,784 739.86 3494 FEDERAL-INDIRECT 2,150,704 2,093,198 (57,506) (2.67) 3499 FOOD SERVICE-INDIRECT 720,129 698,720 (21,409) (2.97) 349X ADDITIONAL AD VALOREM 1,473,256 0 (1,473,256) (100.00) 349X MISCELLANEOUS LOCAL 6,890,407 7,014,231 123,824 1.80 TOTAL LOCAL 200,496,572 202,817,374 2,320,802 1.16 OTHER FINANCING SOURCES 3630 TRANSFERS FROM CAPITAL PROJECTS 12,549,032 13,739,667 1,190,635 9.49 3690 TRANSFER FROM ENTERPRISE FUND 2,299,035 2,299,035 0 0.00 TOTAL OTHER 14,848,067 16,038,702 1,190,635 8.02 TOTAL REVENUE 554,583,687 563,069,108 8,485,422 1.53 FUND BALANCE JULY 1: RESERVED 57,638,303 57,638,303 0 0.00 TOTAL FUND BALANCE 57,638,303 57,638,303 0 0.00 GRAND TOTAL 612,221,989 620,707,411 8,485,422 1.39 2 of 10
EXPENDITURES BY FUNCTION FUNCTION AMENDED AMENDED 5100 BASIC K-12 294,867,533 295,413,131 545,598 0.19 5200 EXCEPTIONAL EDUCATION 72,073,395 79,155,920 7,082,524 9.83 5300 VOCATIONAL EDUCATION 12,457,675 12,715,264 257,588 2.07 5400 ADULT EDUCATION 1,633,985 1,495,243 (138,743) (8.49) 5500 OTHER INSTRUCTIONAL 2,370,056 2,473,566 103,510 4.37 5900 NON-FEFP EDUCATION 979,919 1,015,191 35,272 3.60 INSTRUCTIONAL TOTAL 384,382,564 392,268,314 7,885,750 2.05 6110 ATTENDANCE/SOCIAL WORK 3,939,865 4,003,671 63,806 1.62 6120 GUIDANCE 14,281,117 14,349,986 68,869 0.48 6130 HEALTH 2,613,474 2,612,388 (1,086) (0.04) 6140 PSYCHOLOGICAL SERVICES 1,096,850 1,097,206 356 0.03 6150 PARENTAL INVOLVEMENT 141,603 48,733 (92,871) (65.59) 6200 INSTRUCTIONAL MEDIA 7,552,583 7,550,517 (2,065) (0.03) 6300 INSTRUCTIONAL CURR. DEVELOP. 15,618,198 15,775,496 157,298 1.01 6400 INSTRUCTIONAL STAFF TRAINING 3,201,523 3,223,884 22,361 0.70 6500 INSTRUCTIONAL RELATED TECHNOLOGY 9,486,647 9,529,973 43,326 0.46 INSTRUCTIONAL SUPPORT TOTAL 57,931,859 58,191,854 259,995 0.45 7100 BOARD OF EDUCATION 1,277,075 1,279,152 2,077 0.16 7200 GENERAL ADMINISTRATION 1,219,118 1,261,729 42,611 3.50 7300 SCHOOL ADMINISTRATION 38,627,507 39,063,274 435,767 1.13 7400 FACILITIES/ACQUISITION/CONST. 4,650,989 4,782,247 131,258 2.82 7500 FISCAL SERVICES 3,872,181 3,874,244 2,063 0.05 7600 FOOD SERVICE 327,520 488,326 160,806 49.10 7710 RESEARCH DEVELOPMENT 379,811 379,811 0 0.00 7720 INFORMATION SERVICES 1,376,701 1,385,075 8,374 0.61 7730 STAFF SERVICES 3,394,158 3,415,343 21,185 0.62 7731 ADMIN/CLASSIFIED INSERVICE 495,322 500,916 5,594 1.13 7760 WAREHOUSE/PURCHASING 2,064,401 2,094,278 29,877 1.45 7790 OTHER CENTRAL SERVICES 43,496 256,768 213,271 490.32 7800 TRANSPORTATION 19,135,153 19,202,583 67,430 0.35 7900 UTILITY/CUSTODIAL 46,688,303 47,291,426 603,124 1.29 3 of 10
EXPENDITURES BY FUNCTION FUNCTION AMENDED AMENDED 7910 ENVIRONMENTAL SERVICES 706,504 714,810 8,306 1.18 8100 MAINTENANCE 14,799,315 14,931,255 131,941 0.89 8110 TRANSPORTATION MAINTENANCE 1,227,737 1,224,892 (2,845) (0.23) 8120 TECHNOLOGY REPAIR 178,042 182,143 4,101 2.30 8200 ADMINISTRATIVE TECH SERVICES 4,467,649 4,502,401 34,752 0.78 9100 COMMUNITY SERVICES 419,955 438,393 18,438 4.39 GENERAL SUPPORT TOTAL 145,350,937 147,269,066 1,918,129 1.32 SCHOOL/DEPARTMENT TOTAL 587,665,360 597,729,234 10,063,874 1.71 9700 OTHER FINANCES USES TRANSFER TO INTERNAL SERVICE - WORKERS COMPENSATION 0 2,600,000 2,600,000 0.00 OTHER FINANCES USES TOTAL 0 2,600,000 2,600,000 0.00 RESERVED FUND BALANCE: 9400 INVENTORY 884,684 497,808 (386,876) (43.73) 9400 SCHOOL BOARD CONTINGENCIES 19,880,369 19,880,369 0 0.00 9400 EMPLOYEE COMPENSATION 500,000 0 (500,000) (100.00) 9400 MAINTENANCE CHARGEBACK 500,000 0 (500,000) (100.00) XXXX ENCUMBRANCE/CARRY-FORWARD 2,791,576 0 (2,791,576) (100.00) 24,556,629 20,378,177 (4,178,452) (17.02) 9400* UNRESERVED FUND BALANCE 0 0 0 0.00 DISTRICT TOTAL 612,221,989 620,707,411 8,485,422 1.39 * THESE ARE NOT EXPENDITURE ACCOUNTS BUT REPRESENT FUNDS WHICH MAY BE TRANSFERRED TO APPROPRIATE EXPENDITURE ACCOUNTS DURING THE YEAR. 4 of 10
111 ADMINISTRATOR - REGULAR PAY 20,901,073 20,910,283 9,210 0.04 112 ADMINISTRATOR - EXTRA DUTY PAY 99,420 762,716 663,297 667.17 113 ADMINISTRATOR - SUPPLEMENTS (3,426) (3,426) 0 0.00 114 ADMINISTRATOR - TERMINAL PAY 1,015,795 896,119 (119,676) (11.78) 115 ADMINISTRATOR - SICK LEAVE BUY BACK 114,654 114,654 0 0.00 116 ADMINISTRATIVE - BONUS 149,988 173,092 23,104 15.40 121 TEACHER - SALARY 206,820,657 207,933,468 1,112,812 0.54 122 TEACHER - EXTRA DUTY PAY 1,626,724 1,672,782 46,058 2.83 123 TEACHER - SUPPLEMENTS 4,201,583 4,270,705 69,122 1.65 124 TEACHER - TERMINAL PAY 2,337,700 1,740,741 (596,959) (25.54) 125 TEACHER - SICK LEAVE BUY BACK 7,124 1,137,060 1,129,936 15,860.40 126 TEACHER - BONUS 2,795,027 9,245,992 6,450,965 230.80 128 TEACHER - SHORT TERM CONTRACT 78,452 78,452 0 0.00 131 OTHER CERTIFIED - BASE PAY 24,510,757 24,468,215 (42,542) (0.17) 132 OTHER CERTIFIED - EXTRA DUTY PAY 842,081 953,036 110,955 13.18 133 OTHER CERTIFIED - SUPPLEMENTS 293,891 299,391 5,500 1.87 134 OTHER CERTIFIED - TERMINAL PAY 203,891 253,060 49,169 24.12 135 OTHER CERTIFIED - SICK LEAVE BUY BACK 0 126,962 126,962 0.00 136 OTHER CERTIFIED - BONUS 275,105 289,613 14,508 5.27 141 SUBSTITUTE - REGULAR PAY 3,689,784 3,585,356 (104,427) (2.83) 142 SUBSTITUTE - NON INSTRUCTIONAL 311,340 311,351 11 0.00 151 AIDE - REGULAR PAY 11,204,786 11,201,921 (2,865) (0.03) 152 AIDE - OVERTIME/ADDITIONAL TIME 100,806 104,720 3,915 3.88 154 AIDE - TERMINAL PAY 36,369 45,550 9,181 25.24 155 AIDE - SICK LEAVE BUY BACK 32,877 32,877 0 0.00 156 AIDE - BONUS 364,900 366,900 2,000 0.55 158 AIDE - SHORT TERM CONTRACT 5,251 14,273 9,021 171.79 161 OTHER SUPPORT HOURLY - REGULAR PAY 44,082,270 44,095,261 12,990 0.03 162 OTHER SUPPORT HOURLY - OVT/ADT 609,692 1,032,555 422,864 69.36 164 OTHER SUPPORT HOURLY - TERMINAL PAY 876,182 657,676 (218,506) (24.94) 165 OTHER SUPPORT HOURLY - SICK LEAVE BUY BACK 126,742 126,742 0 0.00 166 OTHER SUPPORT HOURLY - BONUS 943,974 948,774 4,800 0.51 5 of 10
168 OTHER SUPPORT - TEMPORARY 169,576 177,409 7,833 4.62 171 SCHOOL BOARD - REGULAR PAY 200,400 200,400 0 0.00 181 EAP - REGULAR PAY 13,804,591 13,804,591 0 0.00 182 EAP - OVERTIME/ADDITIONAL TIME 292 104,102 103,810 35,556.14 183 EAP - SUPPLEMENTS 20,784 20,784 0 0.00 184 EAP - TERMINAL PAY 322,340 269,328 (53,012) (16.45) 185 EAP - SICK LEAVE BUY BACK 55,026 55,026 0 0.00 186 EAP - BONUS 123,348 123,548 200 0.16 1XX SALARIES TOTAL 343,351,825 352,602,060 9,250,235 2.69 210 RETIREMENT 28,704,438 28,668,344 (36,093) (0.13) 220 FICA 25,108,997 25,681,631 572,634 2.28 231 LIFE INSURANCE 241,198 242,724 1,526 0.63 232 HOSPITALIZATION 45,191,254 45,183,125 (8,129) (0.02) 241 WORK. COMP. - GENERAL 1,661,513 1,713,412 51,899 3.12 242 WORK. COMP. - BUS DRIVER 398,634 399,351 716 0.18 243 WORK. COMP. - MAINTENANCE 689,427 698,493 9,066 1.32 244 WORK. COMP. - CAFETERIA 1,948 5,859 3,911 200.74 250 UNEMPLOYMENT 246,015 246,015 0 0.00 2XX FRINGE TOTAL 102,243,424 102,838,954 595,530 0.58 311 LEGAL SERVICES 292,898 292,898 0 0.00 312 PROFESSIONAL/TECHNICAL 60,213,957 60,196,483 (17,474) (0.03) 314 MEDICAL TESTS 103,843 102,673 (1,170) (1.13) 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 4,804,925 4,804,925 (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 6 of 10
326 DRIVERS ED INSURANCE 8,959 8,959 0 0.00 331 TRAVEL - IN-COUNTY 189,435 181,735 (7,700) (4.06) 332 TRAVEL - OUT-OF-COUNTY 521,636 528,208 6,573 1.26 333 TRAVEL - OUT-OF-STATE 116,968 121,261 4,293 3.67 351 REPAIR - INSTRUCTIONAL 39,582 37,814 (1,768) (4.47) 352 REPAIR - NON-INSTRUCTIONAL 135,900 130,364 (5,536) (4.07) 353 MAINFRAME MAINTENANCE 167,608 163,011 (4,597) (2.74) 354 SPECIALIZED SERVICES 3,964,377 3,953,392 (10,985) (0.28) 355 REPAIR - GENERAL MAINTENANCE 6,650 5,265 (1,385) (20.83) 356 MAINT & WARRANTY AGREEMENTS 349,547 349,534 (13) (0.00) 360 RENTALS 374,558 377,614 3,056 0.82 361 SOFTWARE RENTAL 7,768 7,768 0 0.00 363 HARDWARE LEASE 73,000 73,000 0 0.00 364 MAINTENANCE FEES - SOFTWARE 74,148 74,035 (113) (0.15) 365 SUBSCRIPTION FEES - SOFTWARE 5,310,021 5,646,449 336,428 6.34 371 TELEPHONE BASE 310,846 283,947 (26,900) (8.65) 372 TELEPHONE LONG DISTANCE 51,250 45,234 (6,016) (11.74) 373 POSTAGE 209,123 194,373 (14,750) (7.05) 374 TELEPHONE EQUIPMENT 107,140 107,140 0 0.00 375 TELEPHONE MAINTENANCE 135,978 137,720 1,742 1.28 376 PDA DATA USAGE 26,787 27,537 751 2.80 377 PDA VOICE/CELL 154,135 150,479 (3,656) (2.37) 378 DATA COMMUNICATIONS SERVICES 1,102,892 1,102,892 0 0.00 384 WATER 983,073 983,073 0 0.00 385 REFUSE 564,486 564,486 0 0.00 386 RECYCLING 177,535 178,008 472 0.27 387 SEWER 1,133,160 1,133,160 0 0.00 388 LANDFILL 252,255 252,255 0 0.00 389 RECLAIMED WATER 826 826 0 0.00 391 PRINTING 1,937,942 1,957,131 19,189 0.99 394 LINEN SERVICE 21,528 21,917 389 1.81 395 PEST CONTROL 255 255 0 0.00 7 of 10
397 ISOLATED TRANSPORTATION 7,711 7,711 0 0.00 399 PRINTING CHARGE-BACK (600,000) (600,000) 0 0.00 3XX PURCHASED SERVICES TOTAL 84,572,724 84,843,552 270,829 0.32 410 NATURAL GAS 95,060 95,060 0 0.00 420 BOTTLED GAS 113,618 113,118 (500) (0.44) 430 ELECTRICITY 11,302,253 11,256,527 (45,726) (0.40) 440 FUEL OIL 14,119 14,119 0 0.00 450 GASOLINE 528,896 529,070 173 0.03 460 DIESEL 2,708,540 2,707,962 (578) (0.02) 470 ENERGY CONSERVATION AT SCHOOLS 786,142 1,156,593 370,451 47.12 4XX ENERGY SERVICES TOTAL 15,548,628 15,872,449 323,821 2.08 511 SUPPLIES 14,166,293 13,217,203 (949,090) (6.70) 515 FINANCIAL PROCESSING SUPPORT 8,000 8,000 0 0.00 516 INSTRUCTIONAL PROCESSING SUPPORT 3,000 3,000 0 0.00 521 NON-STATE ADOPTED TEXTBOOKS 3,693,307 3,698,061 4,754 0.13 522 STATE ADOPTED TEXTBOOKS 4,642,392 4,649,765 7,373 0.16 523 NON-STATE ADOPTED TEXTBOOKS EBOOKS 433,491 433,491 0 0.00 524 STATE ADOPTED TEXTBOOKS EBOOKS 1,971,283 1,971,353 70 0.00 530 PERIODICALS 15,241 11,762 (3,479) (22.82) 544 GREASE/OIL 39,822 39,822 0 0.00 550 REPAIR PARTS 877,255 886,621 9,366 1.07 560 TIRES/TUBES 277,296 277,296 0 0.00 571 FOOD 1,413 1,413 0 0.00 594 UNIFORMS 29,313 28,861 (452) (1.54) 5XX SUPPLIES/MATERIALS TOTAL 26,158,106 25,226,649 (931,457) (3.56) 612 LIBRARY BOOKS -REPLACEMENT 367,097 362,452 (4,646) (1.27) 8 of 10
621 A/V MATERIALS > $1000 4,762 2,752 (2,010) (42.21) 622 A/V MATERIALS < $1000 17,676 17,163 (514) (2.91) 641 FURN/FIXT/EQUIP > $1000 831,383 860,077 28,694 3.45 642 FURN/FIXT/EQUIP < $1000 1,595,627 1,605,908 10,281 0.64 643 COMPUTER HARDWARE > $1000 1,837,811 1,835,801 (2,010) (0.11) 644 COMPUTER HARDWARE < $1000 5,097,915 4,983,742 (114,173) (2.24) 652 OTHER VEHICLES 296,091 295,737 (354) (0.12) 671 SITE IMPROVEMENT - CONTRACTED 780,797 828,094 47,297 6.06 672 SITE IMPROVEMENT - IN HOUSE 10,161 10,161 0 0.00 681 REMODEL - CONTRACTED 244,960 317,168 72,208 29.48 682 REMODEL - IN-HOUSE 30,037 34,035 3,999 13.31 684 REMODEL - PROF FEES 29,164 33,004 3,840 13.17 686 REMODEL - ADMIN 11,985 14,228 2,244 18.72 687 REMODEL/RENOVATIONS 679 679 0 0.00 691 COMPUTER SOFTWARE > $1000 44,061 43,961 (100) (0.23) 692 COMPUTER SOFTWARE < $1000 42,088 39,551 (2,537) (6.03) 693 LICENSE FEES - SOFTWARE > $1000 69,252 107,639 38,387 55.43 694 LICENSE FEES - SOFTWARE < $1000 55,415 54,825 (590) (1.06) 6XX CAPITAL OUTLAY TOTAL 11,366,960 11,446,978 80,018 0.70 737 DUES/FEES 3,659,949 3,804,101 144,152 3.94 738 FINGERPRINT FEES PAID 167,070 182,835 15,765 9.44 739 FISCAL BANK CHARGES 65,553 65,553 0 0.00 783 UNINSURED PROPERTY LOSSES 132,074 345,346 213,271 161.48 792 SPECIAL FUNCTIONS 8,420 8,420 0 0.00 794 FIELD TRIPS 389,815 491,527 101,712 26.09 795 MISCELLANEOUS EXPENSE 810 810 0 0.00 7XX OTHER EXPENDITURES TOTAL 4,423,692 4,898,592 474,899 10.74 SCHOOL/DEPARTMENT TOTAL 587,665,360 597,729,234 10,063,874 1.71 9 of 10
970 OTHER FINANCES USES TRANSFER TO INTERNAL SERVICE - WORKERS COMPENSATION 0 2,600,000 2,600,000 0.00 OTHER FINANCES USES TOTAL 0 2,600,000 2,600,000 0.00 RESERVED FUND BALANCE: 972 INVENTORY 884,684 497,808 (386,876) (43.73) 972 SCHOOL BOARD CONTINGENCY 19,880,369 19,880,369 0 0.00 972 EMPLOYEE COMPENSATION 500,000 0 (500,000) (100.00) 972 MAINTENANCE CHARGEBACK 500,000 0 (500,000) (100.00) XXX ENCUMBRANCE/CARRY-FORWARD 2,791,576 0 (2,791,576) (100.00) 24,556,629 20,378,177 (4,178,452) (17.02) 972* UNRESERVED FUND BALANCE 0 0 0 0.00 DISTRICT TOTAL 612,221,989 620,707,411 8,485,422 1.39 * THESE ARE NOT EXPENDITURE ACCOUNTS BUT REPRESENT FUNDS WHICH MAY BE TRANSFERRED TO APPROPRIATE EXPENDITURE ACCOUNTS DURING THE YEAR. ADOPTED BY THE BOARD: SEPTEMBER 6, 2018 CERTIFIED CORRECT: PENNIE L. ZUERCHER 10 of 10