Laura ShaudDirector, Budgeting

It is the millage rate that would generate

the same ad valorem tax revenue as was

levied in the prior year when applied to the

current year certified taxable value (with

certain exclusions). The current year total

proposed millage rate is 2.91% less than the

rolled back rate.

NOTICE OF BUDGET HEARING

The Escambia County School Board will soon consider a budget for 2009 – 2010. A public hearing to make a

DECISION on the budget TAXES will be held on:

July 30, 20095:30 p.m.

atThe Escambia County School Board

Dr. Vernon McDaniel Building215 West Garden Street

Pensacola, FL 32502

Required Local Effort (RLE) 5.612

Discretionary – Operating 0.748

Discretionary – Critical Operating

Needs 0.250

Discretionary – Local Capital

Improvement 1.250

Total Proposed 2009-10 Millage 7.860

COMPONENTS OF DISTRICT LEVIED MILLAGE (NON-COMPONENTS OF DISTRICT LEVIED MILLAGE (NON-VOTED)VOTED)

Rate Rate

Determined ByDetermined By

Required Local Effort (RLE) State

Discretionary – Operating School Board

Discretionary – Critical Operating Needs School Board

Discretionary – Local Capital Improvement School Board

FundFund

Required Local Effort (RLE) General

Discretionary – Operating General

Discretionary – Critical Operating Needs General

Discretionary – Local Capital Improvement Capital Outlay

Dictated by Legislature & FLDOE in

accordance with Section 1011.62,F.S.

To receive the state portion of the

FEFP formula and certain categoricals

($106,996,369), the District must levy

5.612 mills for 2009-10

The RLE increased from 5.286 in 2008-

09 to 5.612 in 2009-10, an increase

of .326 mills

May be levied at discretion of District

School Board in accordance with Section

1011.71,F.S.

Revenue generated by this levy is

equalized by state funding to assure that

districts receive at least $446.68 per

UWFTE (average $ per UWFTE statewide)

Historically the District has levied the .510 mills allowable for

discretionary basic millage and .250 mills allowable for discretionary

supplemental millage

For 2008-09 the District was limited to .498 mills basic discretionary

and .250 discretionary supplemental for a total of .748 (Decrease

of .012 mills was redirected by the State into RLE millage)

For fiscal year 2009-10 the discretionary basic millage combined with

the discretionary supplemental millage with a maximum of .748 mills.

Both are now equalized to state average

No change in combined millage for 2009-10

Failure to levy the .748 mills of discretionary

operating allowed could cost the District up

to $6,245,872 in equalization funds plus the

reduction in tax revenues (all general fund

unrestricted)

Beginning with 2009-2010, Districts can levy an

additional .250 mills for critical operating needs

For 2009-2010 the proposed millage

includes .250 mills as a critical operating needs

levy

Offset by a .250 mills reduction in Discretionary

Local Capital Improvement Millage

May be levied at the discretion of the District School Board in accordance with Section 1011.71,F.S.

Historically the District has levied 2.0 mills

For 2008-09, State restricted millage rate to maximum of 1.75 mills (decrease of .250 mills)

Board further reduced the levy to 1.686 mills for 2008-09

For 2009-10 maximum allowable is 1.5 mills

Proposed for 2009-10 is 1.25 mills

Failure to levy this rate would cost the District tax revenues that are used for the purchase of buses, computers and other equipment

SCHOOL DISTRICT OF ESCAMBIA COUNTY CAPITAL IMPROVEMENT TAX REVENUE

21,828,681 21,702,808

29,869,892

26,023,727

22,705,077

27,507,116

18,720,52119,916,734

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

2003 - 2004 2004 - 2005 2005 - 2006 2006 - 2007 2007 - 2008 2008 - 2009 2009 - 2010 2009 - 2010

1.5

2.0

2.0 2.0

2.0

2.0

1.686

1.25

Note: 2009-2010 FY based on tax roll as certified by Property Appraiser

NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY

The Escambia County School Board will soon consider a measure to impose a 1.2500 mill property tax for the capital outlay projects listed herein. This tax is in addition to the School Board’s proposed tax of 6.610 mills for operating expenses and is proposed solely at the discretion of the School Board. The Capital Outlay Tax will generate approximately $18,920,898 to be used for the following projects:

CONSTRUCTION AND REMODELING

Purchase and/or Remodeling of Portable/Modular Classrooms

MAINTENANCE, RENOVATION & REPAIR Repair, Maintenance, & Renovation of Facilities

MOTOR VEHICLE PURCHASES

Thirty (30) School Buses

NEW AND REPLACEMENT EQUIPMENT Computer Equipment

Equipment for Facilities Furniture and Equipment

PAYMENTS FOR EDUCATIONAL FACILITIES AND SITES DUE

UNDER A LEASE-PURCHASE AGREEMENT Transfer for Payment of Rent Under a Lease-Purchase Agreement

PAYMENT OF COSTS OF COMPLIANCE WITH

ENVIRONMENTAL STATUTES AND REGULATIONS Removal of Hazardous Waste

PAYMENT OF PREMIUMS FOR PROPERTY AND CASUALTY INSURANCE NECESSARY TO INSURE THE EDUCATIONAL

AND ANCILLARY PLANTS OF THE SCHOOL DISTRICT Property Insurance

All concerned citizens are invited to a public hearing to be held on July 30, 2009, at 5:30 p.m. at the Escambia County School Board, Dr. Vernon McDaniel Building, 215 West Garden Street, Pensacola, Florida. A DECISION on the proposed CAPITAL OUTLAY TAXES will be made at this hearing.

RLE $40.75

Discretionary – Operating 0.00

Discretionary – Critical Operating Need

31.25

Capital Outlay (54.50)

Total Increase $17.50*With no change in taxable value from prior year.

PROPOSED MILLAGE AND AD VALOREM TAX LEVIES BY FUND

2009-2010 FISCAL YEAR

Mills Amount*

General Fund - Required Local Effort 5.612 $84,947,262

Discretionary - Operating (1) 0.748 11,322,265

Discretionary - Critical Operating Needs 0.250 3,784,180

6.610 $100,053,707

1.250 18,920,898

Total 7.860 $118,974,605

(1) Effective for FY 2009 - 2010 the Discretionary Basic and Discretionary Supplemental millages were combined.

$15,933,387,4762009 Certified Tax Roll

T H E S C H O O L D I S T R I C T O F E S C A M B I A C O U N T Y

Ad Valorem Tax Levies

Capital Improvement Fund - Discretionary Local Capital Improvement

*Amounts generated by tax levies = millage rate x 95% of tax roll as certified by Property Appraiser.

2008-2009 2009-2010Proposed Change

Required Local Effort 5.286 5.612 0.326

Discretionary - Operating (1) 0.748 0.748 0.000

0.000 0.250 0.250

Total 6.034 6.610 0.576

1.686 1.250 (0.436)

Grand Total 7.720 7.860 0.140

2008-2009 2009-2010 Change

Certified Tax Roll 16,527,091,842 $15,933,387,476 * ($593,704,366)

Discretionary Local Capital Improvement

Discretionary - Critical Operating Needs

T H E S C H O O L D I S T R I C T O F E S C A M B I A C O U N T Y

PROPOSED DISTRICT MILLAGE LEVIES2009-2010 FEFP 2ND CALCULATION

*2009-2010 Tax Roll as certified by Property Appraiser.

(1) Effective for FY 2009 - 2010 the Discretionary Basic and Discretionary Supplemental millages were combined.

ANALYSIS OF PROPERTY TAXES GENERATED

2008-2009 VS 2009-2010

50,000.00$ (25,000.00)$ 25,000.00$ 193.00$ 196.50$ 3.50$

70,000.00 (25,000.00) 45,000.00 347.40 353.70 6.30

90,000.00 (25,000.00) 65,000.00 501.80 510.90 9.10

110,000.00 (25,000.00) 85,000.00 656.20 668.10 11.90

130,000.00 (25,000.00) 105,000.00 810.60 825.30 14.70

150,000.00 (25,000.00) 125,000.00 965.00 982.50 17.50

Required Local Effort Discretionary Total

Note: Mills Levied 2008-2009 5.286 2.434 7.720

Mills Levied 2009-2010 5.612 2.248 7.860

Difference 0.326 (0.186) 0.140

$15,933,387,476Proposed Mills Based on 2009-2010 Certified Tax Roll* of

T H E S C H O O L D I S T R I C T O F E S C A M B I A C O U N T Y

AppraisedValue

ExemptValue

Non-ExemptValue

2008-2009Proposed 2009-2010

Difference

*As certified by Property Appraiser.

RLE $84,947,262

Disc. – Operating 11,322,265

Disc. – Critical Operating Needs

3,784,180

Disc. Local Capital Improvement

18,920,898

TOTAL $118,974,605

RLE $82,994,097

Disc. Basic/Supplemental

11,744,151

Capital Improvement 26,471,443

TOTAL $121,209,691

General Fund $308,690,164.80

Special Rev. Food Services

25,006,253.14

Spec. Rev. Other Federal Programs

40,803,126.46

Spec. Rev. – ARRA

Funds

34,021,648.00

Debt Svc. Funds 11,367,225.49

Capital Projects Funds 131,306,909.37

Internal Svc. Funds 60,803,034.37

Grand Total $611,998,361.63

2008-2009 2009-2010Adopted Budget Proposed Budget Increase/

(Millions) (Millions) Decrease

General Fund $335.68 $308.69 ($26.99)

Special Revenue - Food Svc. 23.65 25.01 1.36

Special Revenue - Other 36.20 40.80 4.60

Special Revenue - ARRA 0.00 34.02 34.02

Debt Service Funds 11.09 11.37 0.28

Capital Projects Funds 163.21 131.31 (31.90)

Internal Service Funds 68.31 60.80 (7.51)

Subtotal 638.14 612.00 (26.14)

Less Transfers:

From General Operations 0.00 0.00 0.00

From Capital Projects 15.95 12.32 (3.63)

From Trust & Agency 0.00 0.00 0.00

Grand Total $622.19 $599.68 ($22.51)

2009-2010 2009-2010Tentative Budget Proposed Budget Increase/

(Millions) (Millions) Decrease

General Fund $297.75 $308.69 $10.94

Special Revenue - Food Svc. 25.08 25.01 (0.07)

Special Revenue - Federal Pgms. 36.66 40.80 4.14

Special Revenue - ARRA 33.70 34.02 0.32

Debt Service Funds 11.35 11.37 0.02

Capital Projects Funds 130.41 131.31 0.90

Internal Service Funds 60.82 60.80 (0.02)

Subtotal 595.77 612.00 16.23

Less Transfers:

From General Operations 0.00 0.00 0.00

From Capital Projects 12.34 12.32 (0.02)

From Trust & Agency 0.00 0.00 0.00

Grand Total $583.43 $599.68 $16.25

Federal/Federal through State

$ 1,900,000.00

State 156,247,799.00

Property Taxes 100,047,207.00

Other Local 5,532,537.32

Total Revenue 263,727,543.32

Transfers In 7,321,798.00

Beginning Fund Balance 7/1/09 37,640,823.48

Total Available $308,690,164.80

Salaries $ 167,600,218.13

Benefits 51,462,939.30

Purchased Svcs. 25,438,432.83

Energy Svcs. 15,886,585.58

Materials & Supplies 15,148,713.76

Capital Outlay 3,127,331.11

Other Expenses 6,354,613.38

Total Appropriations

285,018,834.09

Transfers & Reserves 23,671,330.71

Grand Total $308,690,164.80

THIS FUND IS USED FOR THE DAY-TO-DAY OPERATION OF

THE SCHOOL SYSTEM. IT PAYS FOR THE MAJORITY OF:

Salaries and Fringe Benefits

Supplies and Materials

Textbooks

Transportation

Utilities

Other Expenditures (Fees, Agreements, Repairs, Equipment, Etc.)

TOTAL BUDGET $308,690,164.80

THIS FUND IS USED TO ACCOUNT FOR FEDERAL GRANT

PROGRAMS, THE SCHOOL FOOD SERVICE PROGRAM AND THE

FEDERAL STIMULUS FUNDS:

Food Service $25,006,253.14

Federal $40,803,126.46(New grants are budgeted as received)

ARRA $34,021,648.00

THIS FUND IS USED TO ACCOUNT FOR THE

ACCUMULATION OF RESOURCES FOR, AND

PAYMENT OF, GENERAL LONG-TERM DEBT

PRINCIPAL, INTEREST, AND RELATED COST:

Certificates of Participation

Long-Term Leases

TOTAL BUDGET $11,367,225.49

THIS FUND IS USED FOR EDUCATIONAL

CAPITAL OUTLAY NEEDS:

Acquisition - Facilities & Land

Construction & Renovation - Facilities

Acquisition - Major Equipment

TOTAL BUDGET $131,306,909.37

THIS FUND IS PRIMARILY USED TO ACCOUNT FOR THE BOARD’S

SELF-INSURANCE PROGRAMS, LIFE INSURANCE AND THE

WAREHOUSE OPERATIONS:

Auto & General Liability / Worker’s Comp. $ 5,145,439.00

Dental / Health / Life 54,695,045.37

Warehouse Operations 962,550.00

TOTAL BUDGET $60,803,034.37

Actual 2008-2009

Actual2009-2010

Reserved for:

Encumbrances $2,352,701 $1,336,715

Local Carryovers 13,994,979 14,418,125

State Required Carryover Programs 4,293,074 7,549,726

Other Restricted 4,267,982 3,005,887

Inventory 1,422,407 1,316,107

Unreserved Carryover 10,831,324 10,014,263

Total $37,162,467 $37,640,823

44,384.2644,130.94

43,698.67 43,583.3943,403.96

42,854.79

43,054.8442,994.68

42,590.87

41,952.73

41,004.71

40,264.34

39,260.21

36,000

37,000

38,000

39,000

40,000

41,000

42,000

43,000

44,000

45,000

1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10

Projected