The School District of Pickens County FY 2015-2016 General ...€¦ · FY 2015-2016 General Fund Budget Document Table of Contents Introductory Section Financial Section. Date: June

Topic Page Number

Table of Contents

Superintendent's Introduction to the Budget

District Profile

FY16 General Fund Budget Summary 1-4

FY16 General Fund Revenue Budget 5-6

FY16 General Fund Expenditure Budget - Summary by Function 7-8

FY16 General Fund Expenditure Budget - Summary by Object 9-10

FY16 General Fund Expenditure Budget - Summary by Function and Object 11-24

Description of Expenditure Functions 25-39

Description of Expenditure Objects 40-49

Elementary School Staffing Standards 50

Middle School Staffing Standards 51

High School Staffing Standards 52

PCCTC & C3 Program Staffing Standards 53

District Teacher Salary Schedule 54

District Principal Salary Schedule/Factor 55-56

District Certified Administrator Salary Schedule 57

School Nurse Salary Schedule 58

District Classified Salary Schedule 59

Support Personnel Job Classification Schedule 60-63

District Supplement Schedule 64-66

Central Services Personnel Schedule - Administrative 67

Non-Certified Professional Salary Schedule 68

Two Step Increase and COLA Matrix 69

Step and COLA Matrix History 70

History of Education Finance Act Base Student Cost 71-73

2015 Index of Taxpaying Ability 74-77

FY16 Maximum Allowable Increase Calculations 78

Tax Millage History 79

School Per Pupil Funding Allocations 80

Supplementary Section

Staffing Section

The School District of Pickens County

FY 2015-2016 General Fund Budget Document

Table of Contents

Introductory Section

Financial Section

Date: June 22, 2015

To: Board of Trustees

From: Dr. Danny Merck

Re: FY2016 Proposed General Fund Budget – 3rd Reading

At tonight’s board meeting we present for your consideration third reading of the FY2016 Proposed General Fund Budget. This proposed budget uses the House and Senate versions of the FY2016 state appropriations bill base student cost of $2,220.

The third reading of the proposed general fund budget includes:

Base student cost of $2,220.

Teacher certificate upgrades.

School staffing ratio maintained at an average of 21.5 to 1. (Including elementary Reading Intervention).

One mandatory step increase for certified teachers per proviso.

Bus drivers step.

Catching up 2 steps for certified teachers paid on the state mandated minimum teacher salary schedule. The school district will now be caught upwith the state mandated minimum teacher salary schedule.

Catching up 1 step for eligible classified positions.

2% COLA salary increase for all administrative and classified employees. This includes bus drivers.

2% non-recurring bonus for certified teachers which have more than 22 years of service with the school district.

4.5% increase for employer’s share of global healthcare increase.

0.49% increase for employer’s share of retirement.

School and band supply allocations at 50% (allocated based on average daily membership).

Project Lead the Way professional development for teachers.

Athletic and band supplement 20% increase.

Career and Technology Center increase in supply allocation.

Nurse pay increase per revised scale.

Data entry and bookkeeper revised pay scale.

ROTC supplement 10% increase.

Restorative Justice Program – supplies and travel.

Liberty Middle School virtual classroom.

SRO additional budget.

Superintendent contingency.

Board contingency.

Use of fund balance.

Items which are not included in the FY16 proposed general fund budget at this time are:

Tax increase.

Increase in school and band supply allocations above 50% (allocated based on average daily membership).

We should be reminded that budgets are a work in progress with monitoring and adjusting when necessary. I believe the third reading of the Proposed General Fund Budget is an equitable attempt to get people right and move the school district forward to reach our vision and goals.

DM

District 1 - Clemson Area Dr. Herbert P. Cooper

District 2 - Central Area Mr. Phillip Bowers

District 3 - Pickens Area Mr. Alex Saitta

District 4 - Liberty Area, Chair Dr. Brian Swords

District 5 - Easley Area, Vice Chair Mrs. Judy Edwards

District 6 - Dacusville Area, Secretary Dr. Henry Wilson

Superintendent Dr. Danny Merck

Assistant Superintendent/Administration Dr. William F. Roach, Jr.

Assistant Superintendent/Instructional Services Mrs. Sharon Huff

Executive Director of Human Resource Services Dr. Stephanie Lackey

Executive Director of Financial Services Mr. Clark W. Webb

A. R. Lewis Elementary School Mrs. Melissa Terry

Adult Learning Dr. Mary Gaston

Ambler Elementary School Dr. Carlton Lewis

C3 Program Mr. Ken Hitchcock

Central Elementary School Mrs. Cissy Floyd

Chastain Road Elementary School Mrs. Jessica Patterson

Clemson Elementary School Mrs. Michelle Craddock

Crosswell Elementary School Mr. Andrew Holliday

Dacusville Elementary School Mrs. Robin Walsh

Dacusville Middle School Mrs. Wanda Tharpe

Daniel High School Mr. Joshua Young

Easley High School Mr. Gary Culler

East End Elementary School Mrs. Tammy Day

Edwards Middle School Mr. Jeff Duncan

Forest Acres Elementary School Mr. Darian Byrd

Gettys Middle School Mr. Michael Cory

Hagood Elementary School Mrs. Paula Alexander

Holly Springs Elementary School Mrs. Donna Harden

Liberty Elementary School Mr. Lowell Haynes

Liberty High School Vacant

Liberty Middle School Dr. Tim Mullis

McKissick Elementary School Mr. Gary Mohr

Pickens County Career & Technology Center Mr. Ken Hitchcock

Pickens Elementary School Dr. Allen Fain

Pickens High School Mr. Marion Lawson

Pickens Middle School Mrs. Reggia Stapleton

Six Mile Elementary School Mr. Clif Alexander

West End Elementary School Mrs. Angie Rodgers

Building Administrators - Principals

Board of Trustees


District Profile

FY 2015-2016

Dr. Danny Merck, Superintendent

District Senior Leadership

GENERAL FUND BUDGET

FISCAL YEAR 2015-2016

Fiscal Year Fiscal Year Amount % increase/

2015-2016 2014-2015 inc/(dec) (decrease)

Proposed % Amended % FY16 vs FY15 FY16 vs FY15

Budgeted Revenues and Use of Fund Balance Budget Budget Amended Amended

Local Revenue

Property Taxes 31,266,032$ 28.48% 30,800,234$ 28.22% 465,798$ 1.51%

Fee in Lieu of Taxes 50,600 0.05% 50,600 0.05% - 0.00%

Other Local Revenue 849,265 0.77% 735,420 0.67% 113,845 15.48%

State Revenue

State Property Tax Reimbursement - Tier I 5,897,452 5.37% 5,897,452 5.40% - 0.00%

Homestead Exemption - Tier II 1,872,786 1.71% 1,872,786 1.72% - 0.00%

Merchants Inventory 265,173 0.24% 265,173 0.24% - 0.00%

Manufacturer's Depreciation 275,000 0.25% 275,000 0.25% - 0.00%

Other State Revenue 18,148,852 16.53% 17,964,199 16.46% 184,653 1.03%

Reimbursement for Property Tax - Tier III 12,311,904 11.22% 11,867,238 10.87% 444,666 3.75%

Education Finance Act 34,027,262 31.00% 32,435,508 29.72% 1,591,754 4.91%

Other Revenue

Transfers from Other Funds 3,537,180 3.22% 3,555,926 3.26% (18,746) -0.53%

Sale of Fixed Assets - 0.00% 125,000 0.11% (125,000) -100.00%

Total Budgeted Revenue 108,501,505 98.85% 105,844,536 96.98% 2,656,970 2.51%

Use of Fund Balance

Use of Fund Balance 1,265,819 1.15% 3,293,756 3.02% (2,027,937) -61.57%Total Budgeted Revenue and Use of Fund

Balance 109,767,324$ 100.00% 109,138,292$ 100.00% 629,033$ 0.58%

Budgeted Expenditures

Salaries 68,902,842$ 62.77% 66,736,064$ 61.15% 2,166,778$ 3.25%

Benefits 28,090,797 25.59% 26,732,117 24.49% 1,358,680 5.08%

Utility Costs 4,356,976 3.97% 4,524,062 4.15% (167,086) -3.69%

Purchased Services 5,165,110 4.71% 4,706,570 4.31% 458,540 9.74%

Supplies and Library Books/Periodicals & Equip 2,846,243 2.59% 2,953,901 2.71% (107,658) -3.64%

Other Fees, Fund Modifications and Transits 405,356 0.37% 3,485,577 3.19% (3,080,221) -88.37%Total Budgeted Expenditures 109,767,324$ 100.00% 109,138,292$ 100.00% 629,032$ 0.58%


FY2015-2016 Proposed General Fund Budget Summary

3rd Reading - June 22, 2015

-1-

29.65%

67.09%

3.26%

FY2015-2016 Proposed General Fund Revenue Budget 3rd Reading - June 22, 2015

Local Revenue

State Revenue

Other Revenue

-2-

88.36%

3.97%

4.71%

2.59%

0.37%

FY2015-2016 Proposed General Fund Expenditure Budget 3rd Reading - June 22, 2015

Salaries & Benefits

Utility Costs

Purchased Services

Supplies and Library Books/Periodicals & Equip

Other Fees, Fund Modifications and Transits

-3-

62.77%

25.59%

3.97%

4.71% 2.59% 0.37%

FY2015-2016 Proposed General Fund Expenditure Budget 3rd Reading - June 22, 2015

Salaries

Benefits

Utility Costs

Purchased Services

Supplies and Library Books/Periodicals &Equip

Other Fees, Fund Modifications and Transits

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GENERAL FUND BUDGET

FY 2015-2016

REVENUE

REVENUE Account Number/Description Original Budget

100-011-100-100-000 LEVIES CURRENT OPERATIONS $30,986,032

100-011-400-100-000 PENALTIES & INTEREST ON TAXES 275,000

100-011-900-100-000 OTHER TAXES 5,000

31,266,032

100-012-800-100-000 REVENUE IN LIEU OF TAXES 50,600

50,600

100-013-100-100-000 TUITION REGULAR DAY SCHOOL 145,361

100-013-100-100-100 DRIVERS EDUCATION FEES 7,000

100-013-200-100-000 TUITION FROM OTHER LEAS 15,230

100-013-500-100-000 TUITION FROM PATRONS SUMMER SCHOOL 7,445

175,036

100-015-100-100-000 INTEREST REVENUE 33,845

33,845

100-019-100-100-000 RENT 35,000

100-019-200-100-000 CONTRIBUTIONS & DONATIONS 10,000

100-019-940-100-116 CLEMSON TIF 331,202

100-019-940-100-117 EASLEY TIF 100,000

100-019-940-100-118 LIBERTY TIF SETTLEMENT 40,000

100-019-990-100-000 MISCELLANEOUS REVENUE 90,500

100-019-990-100-000 MISCELLANEOUS REVENUE AUCTION 33,682

640,384

100-031-310-100-000 HANDICAPPED TRANSPORTATION 25,000

100-031-320-100-000 HOME INSTRUCTION 3,500

100-031-600-100-000 TRANSPORTATION REIMBURSEMENT 633,081

100-031-620-100-000 TRANS WORKERS COMP 61,025

100-031-800-100-000 FRINGE BENEFITS EMP CONTRIBUTN 14,095,404

100-031-810-100-000 RETIREE INSURANCE 3,115,842

17,933,852

100-033-110-100-000 KINDERGARTEN 1,734,905

100-033-120-100-000 PRIMARY 5,325,132


FY2015-2016 Proposed General Fund Budget


Revenue

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REVENUE Account Number/Description Original Budget




Revenue

100-033-130-100-000 ELEMENTARY 8,397,495

100-033-140-100-000 HIGH SCHOOL 3,143,659

100-033-150-100-000 TRAINABLE MENTAL HANDICAP 63,145

100-033-160-100-000 SPEECH HANDICAPPED 1,649,300

100-033-170-100-000 HOME BOUND 17,800

100-033-210-100-000 EMOTIONALLY HANDICAPPED 120,273

100-033-220-100-000 EDUCABLE MENTAL HANDICAPPED 125,264

100-033-230-100-000 LEARNING DISABILITIES 3,046,714

100-033-240-100-000 HEARING HANDICAPPED 68,847

100-033-250-100-000 VISUALLY HANDICAPPED 67,220

100-033-260-100-000 ORTHOPEDICALLY HANDICAPPED 118,220

100-033-270-100-000 VOCATIONAL 4,937,588

100-033-310-100-000 AUTISIM 298,022

100-033-320-100-000 HIGH ACHIEVING STUDENTS 701,739

100-033-340-100-000 ESOL-ESL 182,582

100-033-510-100-000 ACADEMIC ASSISTANCE 649,381

100-033-520-100-000 POVERTY 3,379,973

34,027,262

100-038-100-100-000 REIMBURSEMENT FOR PROPERTY TAX REL. TIER 1 5,897,452

100-038-200-100-000 HOMESTEAD EXEMPTION TIER II 1,872,786

100-038-250-100-000 REIMBURSE PROPERTY TAX RELIEF TIER III 12,311,904

100-038-300-100-000 MERCHANTS INVENTORY TAX 265,173

100-038-400-100-000 MANUFACTURER'S DEPRECIATION REIMBUR 275,000

100-038-900-100-000 OTHER STATE PROPERTY TAX 215,000

20,837,315

100-052-300-100-000 TRANSFER FROM SPECIAL REVENUE-EIA 2,928,180

100-052-800-100-000 TRANSFER INDIRECT COST 259,000

100-052-800-100-600 TRANSFER FROM OTHER-SNS 350,000

3,537,180

100-059-000-100-000 USE OF FUND BALANCE 1,265,819

1,265,819

Total Revenue Budget $109,767,324

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GENERAL FUND BUDGET

FY 2015-2016

EXPENDITURE

SUMMARY BY FUNCTION

Expenditure Function Original Budget

111 KINDERGARTEN $5,080,140

112 PRIMARY 14,402,465

113 ELEMENTARY 21,278,292

114 HIGH SCHOOL 14,991,242

115 VOCATIONAL 3,109,316

121 EDUCABLE MENTALLY HAND. 977,141

122 TRAINABLE MENT. HANDICAP 440,887

123 ORTHOPEDICALLY HANDICAP 272,325

124 VISUALLY HANDICAPPED 109,958

125 HEARING HANDICAPPED 147,903

126 SPEECH HANDICAPPED 688,432

127 LEARNING DISABLITIES 3,654,871

128 EMOTIONALLY HANDICAPPED 374,850

136 PRESCHOOL HAND. IT 3&4 YR 143,090

137 PRESCHOOL SELF CON. 3 & 4 66,545

139 EARLY CHILDHOOD PROGRAMS 466,386

141 GIFTED & TALENTED ACADEM 1,287,883

143 ADVANCED PLACEMENT 22,700

145 HOMEBOUND 309,759

148 GIFTED & TALENTED-ARTIST 327,253

161 AUTISM 240,493

181 ADULT BASIC 17,135

182 ADULT SECONDARY 4,128

188 PARENTING\FAMILY LITERACY 119,051

190 INST. PUPIL ACTIVITES 7,500

211 ATTENDANCE-SOCIAL WORK 159,736

212 GUIDANCE 2,541,396

213 HEALTH SERVICES 614,527

214 PSYCHOLOGICAL SERVICES 3,000

221 IMP. OF INST. CURRICULM 1,821,032

222 LIBRARY & MEDIA SERVICES 2,071,029

223 SUPERVISION SPECIAL PROG. 486,258

224 IMP. OF INST. IN SERVICE 127,294

231 BOARD OF EDUCATION 502,200

232 OFFICE OF SUPERINTENDENT 523,886

233 SCHOOL ADMINISTRATION 8,657,101

251 STUDENT TRANS. FED/DIST 70,000

252 FISCAL SERVICES 770,777


FY2015-2016 General Fund Budget

Expenditures by Function

3rd Reading ~ June 22, 2015

-7-

Expenditure Function Original Budget



Expenditures by Function


254 OPERATION & MAINTENANCE 12,872,642

255 STUDENT TRANSPORTATION 3,391,348

256 FOOD SERVICES 738,271

257 INTERNAL SERVICES 165,065

258 SECURITY 430,516

262 PLANNING 20,250

263 INFORMATION SERVICES 147,895

264 STAFF SERVICES 2,178,793

266 TECHNOLOGY & DATA PROCESS 1,635,267

271 PUPIL SERVICE ACTIVITIES 1,141,293

390 COMMUNITY SERVICES 8,000

412 PAYMENTS TO OTHER GOV. 100,000

414 MEDICAID PAYMENTS TO SDE 50,000

Total Expenditure Budget $109,767,324

-8-

GENERAL FUND BUDGET

FY 2015-2016

EXPENDITURE

SUMMARY BY OBJECT

Object of Expenditure Original Budget

111 ADMINISTRATIVE $5,863,461

112 PROFESSIONAL/EDUCATIONAL $48,906,203

113 PROFESSIONAL/OTHER $971,160

114 TECHNICAL $2,168,757

115 OFFICE/CLERICAL $3,378,621

116 CRAFTS/TRADES $1,379,631

117 OPERATIVE $1,927,006

119 SERVICE WORK $2,768,244

120 TEMPORARY SALARIES $1,559

130 SUPPLEMENTS $1,188,199

140 TERMINAL LEAVE $350,000

210 GROUP HEALTH & LIVE INS. $10,523,460

211 KEY MAN LIFE $71,125

220 EMPLOYER RETIREMENT $11,411,247

230 SOCIAL SECURITY $5,357,258

260 UNEMPLOYMENT COMPENSATION $83,560

270 WORKMENS COMPENSATION $632,146

290 OTHER EMPLOYEE BENEFITS 12,000

310 PROFESSIONAL & TECHNICAL 2,000

311 INSTRUCTIONAL SERVICES 17,500

312 INSTRUCTION IMPROVEMENT 37,859

313 STUDENT SERVICES 20,500

314 STAFF SERVICES 56,573

315 MANAGEMENT SERVICES 34,750

316 DATA PROCESSING SERVICES 21,366

318 AUDIT SERVICES 62,500

319 LEGAL SERVICES 268,200

321 PUBLIC UTILITY SERVICES 385,858

323 REPAIRS & MAINTENANCE 734,406

324 PROPERTY INSURANCE 725,291

325 RENTALS 311,868

329 OTHER PROPERTY SERVICES 51,600

331 STUDENT TRANSPORTATION 17,500

332 TRAVEL 174,725

340 COMMUNICATION 326,433

345 TECHNOLOGY PURCHASED SVCS 556,572

350 ADVERTISING 70

360 PRINTING & BINDING 24,000



Expenditures by Object


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Object of Expenditure Original Budget



Expenditures by Object


395 OTHER PROFESSIONAL & TECH 684,587

399 OTHER PURCHASED SERVICES 1,036,810

410 SUPPLIES 1,999,270

430 LIBRARY BOOKS 51,392

440 PERIODICALS 14,573

445 TECHNOLOGY & SOFTWARE SU 617,138

470 ELECTRICITY 3,430,991

471 NATURAL GAS 369,790

472 PROPANE GAS 2,437

473 OTHER GAS/FUEL OIL 167,900

520 CONSTRUCTION SERVICES 29,359

540 EQUIPMENT 78,000

545 PUPIL-USE TECHNOLOGY & SW 56,511

640 DUES & FEES 38,866

690 OTHER OBJECTS 16,490

720 TRANSITS 350,000


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GENERAL FUND BUDGET

FY 2015-2016

EXPENDITURE

SUMMARY BY FUNCTION AND OBJECT

Summary Object Expenditure within Function Original Budget

112 PROFESSIONAL/EDUCATIONAL $2,489,565

114 TECHNICAL 1,016,979

120 TEMPORARY SALARIES 0

210 GROUP HEALTH & LIFE INS. 639,374

220 EMPLOYER RETIREMENT 574,723

230 SOCIAL SECURITY 268,251

399 OTHER PURCHASED SERVICES 41,658

410 SUPPLIES 45,969


111 KINDERGARTEN 5,080,140

112 PROFESSIONAL/EDUCATIONAL 10,105,080

210 GROUP HEALTH & LIFE INS. 1,344,793

220 EMPLOYER RETIREMENT 1,656,223


332 TRAVEL 2,700



410 SUPPLIES 153,446


112 PRIMARY 14,402,465


114 TECHNICAL 18,943

115 OFFICE/CLERICAL 314,805

119 SERVICE WORK 55,447

130 SUPPLEMENTS 316,497



230 SOCIAL SECURITY 1,108,154

270 WORKMENS COMPENSATION 18,237


325 RENTALS 0

332 TRAVEL 4,550






Expenditure Summary by Function and Object


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113 ELEMENTARY 21,278,292








332 TRAVEL 500





114 HIGH SCHOOL 14,991,242





332 TRAVEL 500


410 SUPPLIES 99,763

115 VOCATIONAL 3,109,316

112 PROFESSIONAL/EDUCATIONAL 455,281






121 EDUCABLE MENTALLY HAND. 977,141





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122 TRAINABLE MENT. HANDICAP 440,887







123 ORTHOPEDICALLY HANDICAP 272,325







410 SUPPLIES 262

124 VISUALLY HANDICAPPED 109,958





399 OTHER PURCHASED SERVICES 744

125 HEARING HANDICAPPED 147,903






126 SPEECH HANDICAPPED 688,432




-13-









127 LEARNING DISABLITIES 3,654,871







128 EMOTIONALLY HANDICAPPED 374,850







136 PRESCHOOL HAND. IT 3&4 YR 143,090







137 PRESCHOOL SELF CON. 3 & 4 66,545






332 TRAVEL 1,000


139 EARLY CHILDHOOD PROGRAMS 466,386

-14-











141 GIFTED & TALENTED ACADEM 1,287,883


143 ADVANCED PLACEMENT 22,700







145 HOMEBOUND 309,759






323 REPAIRS & MAINTENANCE 800

332 TRAVEL 6,600


410 SUPPLIES 11,000

148 GIFTED & TALENTED-ARTIST 327,253







161 AUTISM 240,493

114 TECHNICAL 4,612

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120 TEMPORARY SALARIES 1,559




410 SUPPLIES 600

181 ADULT BASIC 17,135


220 EMPLOYER RETIREMENT 460

230 SOCIAL SECURITY 215

332 TRAVEL 50

410 SUPPLIES 600

182 ADULT SECONDARY 4,128

111 ADMINISTRATIVE 28,869






410 SUPPLIES 750

188 PARENTING\FAMILY LITERACY 119,051


190 INST. PUPIL ACTIVITES 7,500






332 TRAVEL 5,300

410 SUPPLIES 500

445 TECHNOLOGY & SOFTWARE SU 750

211 ATTENDANCE-SOCIAL WORK 159,736



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212 GUIDANCE 2,541,396


113 PROFESSIONAL/OTHER 291,271




332 TRAVEL 1,800


410 SUPPLIES 27,801

213 HEALTH SERVICES 614,527

332 TRAVEL 2,500

410 SUPPLIES 500

214 PSYCHOLOGICAL SERVICES 3,000







332 TRAVEL 2,000





221 IMP. OF INST. CURRICULM 1,821,032





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410 SUPPLIES 13,735

430 LIBRARY BOOKS 51,392

440 PERIODICALS 14,573


222 LIBRARY & MEDIA SERVICES 2,071,029






332 TRAVEL 2,500


410 SUPPLIES 4,800

223 SUPERVISION SPECIAL PROG. 486,258

312 INSTRUCTION IMPROVEMENT 37,859

332 TRAVEL 43,211


410 SUPPLIES 24,365

640 DUES & FEES 450

224 IMP. OF INST. IN SERVICE 127,294


220 EMPLOYER RETIREMENT 277



319 LEGAL SERVICES 268,200

332 TRAVEL 25,000


410 SUPPLIES 2,000

640 DUES & FEES 26,500

720 BOARD CONTINGENCY 100,000

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231 BOARD OF EDUCATION 502,200






290 OTHER EMPLOYEE BENEFITS 12,000


332 TRAVEL 15,500

350 ADVERTISING 70

410 SUPPLIES 25,346

640 DUES & FEES 1,481

720 SUPERINTENDENT CONTINGENCY 100,000

232 OFFICE OF SUPERINTENDENT 523,886

111 ADMINISTRATIVE 4,274,236

115 OFFICE/CLERICAL 1,754,579




325 RENTALS 239,405

332 TRAVEL 13,500


410 SUPPLIES 61,994


640 DUES & FEES 4,335

233 SCHOOL ADMINISTRATION 8,657,101




251 STUDENT TRANS. FED/DIST 70,000





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332 TRAVEL 4,800




410 SUPPLIES 13,875



640 DUES & FEES 3,000


252 FISCAL SERVICES 770,777



116 CRAFTS/TRADES 1,351,969

119 SERVICE WORK 2,518,325






321 PUBLIC UTILITY SERVICES 385,858


324 PROPERTY INSURANCE 725,291

325 RENTALS 2,500

329 OTHER PROPERTY SERVICES 51,600

332 TRAVEL 4,250







-20-






470 ELECTRICITY 3,406,340


472 PROPANE GAS 2,437

473 OTHER GAS/FUEL OIL 167,900

520 CONSTRUCTION SERVICES 29,359


640 DUES & FEES 250

254 OPERATION & MAINTENANCE 12,872,642



117 OPERATIVE 1,927,006






325 RENTALS 4,394


332 TRAVEL 3,000

410 SUPPLIES 3,000




255 STUDENT TRANSPORTATION 3,391,348




256 FOOD SERVICES 738,271





325 RENTALS 19,294

332 TRAVEL 2,800

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410 SUPPLIES 3,000


470 ELECTRICITY 24,651


640 DUES & FEES 225

257 INTERNAL SERVICES 165,065


258 SECURITY 430,516


262 PLANNING 20,250






310 PROFESSIONAL & TECHNICAL 2,000

332 TRAVEL 1,000




410 SUPPLIES 4,000


640 DUES & FEES 500


263 INFORMATION SERVICES 147,895



140 TERMINAL LEAVE 350,000


211 KEY MAN LIFE 71,125



260 UNEMPLOYMENT COMPENSATION 83,560

270 WORKMENS COMPENSATION 613,909

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325 RENTALS 5,425

332 TRAVEL 5,164



410 SUPPLIES 25,687


640 DUES & FEES 2,125

264 STAFF SERVICES 2,178,793










325 RENTALS 40,851

332 TRAVEL 26,500




410 SUPPLIES 19,216



266 TECHNOLOGY & DATA PROCESS 1,635,267

116 CRAFTS/TRADES 27,662







410 SUPPLIES 64,756

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271 PUPIL SERVICE ACTIVITIES 1,141,293




390 COMMUNITY SERVICES 8,000

720 TRANSITS 100,000

412 PAYMENTS TO OTHER GOV. 100,000

720 TRANSITS 50,000

414 MEDICAID PAYMENTS TO SDE 50,000


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GENERAL FUND BUDGET

FY 2015-2016

DESCRIPTION OF FUNCTIONS

Function means the action a person takes or the purpose for which a thing exists or is used. The function describes activities for which services or material objects are acquired. The activities of a school district are classified into five (5) broad functional areas -- Instruction, Supporting Services, Community Services, Non-programmed Charges and Debt Services. Functions are further broken down into sub-functions and service areas which are subsequently subdivided into areas of responsibility.

Since all expenditure accounts are not allowed in each fund type, please refer to Table 4, in the "Chart of Accounts", to determine the appropriate accounting for expenditures. Function and Object level detail reporting requirements (by fund type) may be found in the annual Single Audit Guide published by the South Carolina Department of Education.

100 INSTRUCTION. Activities dealing directly with the teaching of students or the interaction between teacher and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving co-curricular activities. It may also be provided through some other approved medium such as television, radio, computer, the Internet, multimedia, telephone, and correspondence that is delivered inside or outside the classroom or in other teacher-student settings. Included here are the activities of aides or assistants of any type (clerks, graders, teaching machines, etc.) which assist in the instructional process.

110 GENERAL INSTRUCTION. Instructional activities designed primarily to prepare students for activities as citizens, family members, and workers as contrasted with programs designed to improve or overcome physical, mental, social and/or emotional handicaps. General Instruction program elements include pre-school, primary, elementary, high school, and vocational education.

111 Kindergarten Programs. Learning experiences concerned with knowledge, skills, appreciations, attitudes, and behavioral characteristics considered to be needed by all students in terms of their awareness of life within our culture and which normally may be achieved during the kindergarten years. These are defined by applicable State laws and regulations.

112 Primary Programs (Grades one through three). Learning experiences concerned with knowledge, skills, appreciations, attitudes, and behavioral characteristics considered to be needed by all students in terms of their awareness of life within our culture and the world of work and which normally may be achieved during the school years one through three.

113 Elementary Programs (Grades four through eight). Learning experiences concerned with knowledge, skills, appreciations, attitudes, and behavioral characteristics considered to be needed by all students in terms of understanding themselves and their relationship with society and various career clusters, and which normally may be achieved during the school years four through eight.

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114 High School Programs (Grades nine through twelve). Learning experiences concerned with knowledge, skills, appreciations, attitudes, and behavioral characteristics considered to be needed by all students in terms of understanding themselves and their relationship with society and the various occupations and/or professions which normally may be achieved during the school years nine through twelve.

115 Career and Technology Education (Vocational) Programs. Learning experiences concerned with offering training in one or more skilled or semiskilled trades or occupations as a supplement to the high school program.

116 Career and Technology Education (Vocational) Programs – Middle School. Learning experiences for middle school students with training offered in one or more skilled or semiskilled trades or occupations.

117 Driver Education Program (Optional). Learning experiences concerned with offering training in the safe and efficient operation of a motor vehicle as a supplement to the high school program.

118 Montessori Programs. Learning experiences concerned with hands-on, discovery approaches to learning where students work at their own pace.

120 EXCEPTIONAL PROGRAMS. Instructional activities designed primarily to deal with students having special needs. Students and programs are classified as provided by the Defined Program and must meet any other criteria of the State Department of Education. The Exceptional Program areas include services for kindergarten, primary, elementary, and high school students in the following classifications:

121 Educable Mentally Handicapped. Instructional activities provided to children whose intellectual limitations require specialized instruction to enable them to function socially and economically.

122 Trainable Mentally Handicapped. Instructional activities and training programs for children of legal school age, who have been identified as having a mental capacity below that of those considered educable, to assist them in becoming self-sufficient. (Profoundly Mentally Handicapped Children are included in this function.)

123 Orthopedically Handicapped. Instructional activities and programs provided for students who have physical impairments which interfere with normal functions of the bones, joints, or muscles to such an extent as to require special facilities and instructional methods.

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124 Visually Handicapped. Instructional activities and learning experiences provided for students who have no vision or whose visual limitations result in educational handicaps.

125 Hearing Handicapped. Instructional activities and learning experiences provided for children four years old or older who are professionally certified as having hearing deficiencies.

126 Speech Handicapped. Instructional activities and learning experiences for students with speech and language impediments which interfere with or limit the individual's ability to formulate, express, receive, or interpret oral language.

127 Learning Disabilities. Instructional activities and learning experiences provided for students who exhibit a disorder in one or more of the basic psychological processes involved in understanding or using spoken and/or written communication.

128 Emotionally Handicapped. Instructional activities and learning experiences provided to students who demonstrate adequate intellectual potential, but whose learning is impaired by emotional, motivational or social disturbances.

129 Coordinated Early Intervening Services (CEIS). These funds are used to address issues of substantial disproportionality. These services are provided to students in pre-K through grade 12 (with a particular emphasis on students in pre-K through grade three) who are not currently identified as needing special education or related services, but who need additional academic and behavioral supports to succeed in a general education environment.

130 PRESCHOOL PROGRAMS. Instructional activities and learning experiences provided for children from birth to five years old.

131 Preschool Handicapped Speech (5-Year-Olds). Instructional activities and learning experiences provided for five-year-old preschool children with speech handicaps.

132 Preschool Handicapped Itinerant (5-Year-Olds). Instructional activities and learning experiences provided by the school district to five-year-old preschool handicapped children at the school level.

133 Preschool Handicapped Self-Contained (5-Year-Olds). Instructional activities and learning experiences provided at the school level for five-year-old preschool handicapped children in self-contained environments.

134 Preschool Handicapped Homebased (5-Year-Olds). Instructional activities and learning experiences provided for five-year-old preschool handicapped children in their homes.

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135 Preschool Handicapped Speech (3- and 4-Year-Olds). Instructional activities and learning experiences provided for three- and four-year old preschool children with speech handicaps.

136 Preschool Handicapped Itinerant (3- and 4-Year-Olds). Instructional activities and learning experiences provided by the school district to three- and four-year old preschool handicapped children at the school level.

137 Preschool Handicapped Self-Contained (3- and 4-Year-Olds). Instructional activities and learning experiences provided at the school level for three- and four-year old preschool handicapped children in self-contained environments.

138 Preschool Handicapped Homebased (3- and 4-Year-Olds). Instructional activities and learning experiences for three- and four-year old preschool handicapped children in their homes.

139 Early Childhood Programs. Early childhood development programs for children from birth to four years old who have indicated significant readiness deficiencies. Only instructional costs are included here. Any childcare or custodial services provided should be recorded in Function 350—Custody and Care of Children.

140 SPECIAL PROGRAMS. Instructional activities and programs designed to meet the educational needs of exceptional students in the following areas:

141 Gifted and Talented Academic. Instructional activities provided for students who possess demonstrated or potential abilities for high performance in academic areas. (See Function 148 for definition of Gifted and Talented Artistic.)

142 Disadvantaged. Instructional activities provided for students who are classified as disadvantaged according to the guidelines established by the vocational education program. This functional area is a direct correlation to the Vocational Education Disadvantaged Program.

143 Advanced Placement. Instructional activities required to support advanced placement courses in all secondary schools which enroll an adequate number of academically talented students to support the course. Students successfully completing the Advanced Placement requirements receive credit in post-secondary public colleges.

144 International Baccalaureate. Instructional activities provided for students to develop inquiring, knowledgable and caring young people to help to create a better and more peaceful world through intercultural understanding and respect offered in four "programmes" or formats: The IB Primary Years Programme (PYP), for students aged 3 to 12, focuses on the development of the whole child as an inquirer, both in the classroom and in the world outside. The IB Middle Years Programme (MYP), for

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students aged 11 to 16, provides a framework of academic challenge that encourages students to embrace and understand the connections between traditional subjects and the real world, and become critical and reflective thinkers. The IB Diploma Programme (DP), for students aged 16-19, is an academically challenging and balanced programme of education with final examinations that prepares students for success at university and beyond. IB Career-related Programme (CP), for students aged 16-19, incorporates the vision and educational principles of the IB Programmes into a unique offering specifically designed for students who wish to engage in career-related learning.

145 Homebound. Instructional activities provided for students who cannot attend school, even with the help of transportation, wherever they may be confined. A physician must certify that the student is unable to attend school but may profit from instruction given in the home or hospital.

147 Full Day 4K. Instructional Activities designed to serve at-risk 4 year olds in a full day academic program.

148 Gifted and Talented Artistic. Instructional activities provided for students identified as having demonstrated or potential abilities for high performance in one or more of the following artistic areas: dance, drama, music, and visual arts.

149 Other Special Programs. Other instructional activities provided for dropouts, migrants, delinquents, parentally placed private school children, and others who are not served in one of the preceding instructional programs.

150 DISTRICTWIDE ACCOUNTS. Nominal accounts used to record expenditures in specified funds for objects not attributable to one function and which must be distributed at year-end.

151 Districtwide General/Exceptional. A nominal account used in the General Fund to record expenditures only for Objects 300 - 600 (Purchased Services, Supplies, Capital Outlay, and Other) which are not attributable to one function. The expenditures recorded in this function are to be distributed at year-end by a method recognized by the State Department of Education as appropriate and the account must be adjusted to zero.

160 OTHER EXCEPTIONAL PROGRAMS. Other instructional activities, not included in the Function 120 or 140 series, designed primarily to deal with exceptional students. students having special needs. Students and programs are classified as provided by the Defined Program and must meet any other criteria of the State Department of Education. The exceptional program areas include services for kindergarten, primary, elementary, and high school students in the following classifications:

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161 Autism. Instructional activities and learning experiences for students who have been diagnosed as being autistic.

162 Limited English Proficiency. Instructional activities and learning experience for students aged 3 through 21 enrolled in an elementary school whose native language is a language other than English whose difficulties in speaking, reading, writing, or understanding the English language may be sufficient to deny the individual the ability to meet the state’s proficient level of achievement on state assessments, the ability to successfully achieve in classrooms where the language of instruction is English, or the opportunity to participate fully in society.

170 SUMMER SCHOOL PROGRAMS. Instructional activities for students offered outside the regular school term.

171 Primary Summer School. Instructional activities offered outside the regular school term for students in Grades One through Three.

172 Elementary Summer School. Instructional activities offered outside the regular school term for students in Grades Four through Eight.

173 High School Summer School. Instructional activities offered outside the regular school term for students in Grades Nine through Twelve.

174 Gifted and Talented Summer School. Instructional activities offered outside the regular school term for eligible students identified as gifted and/or talented. (See related Functions 141 and 148.)

175 Instructional Programs Beyond Regular School Day. Expenditures for instructional activities designed to provide learning experiences for students through additional educational programs offered beyond the regular school day.

180 ADULT/CONTINUING EDUCATION PROGRAMS. Instructional activities designed to develop knowledge and skills to meet immediate and long-range educational objectives of adults who, having completed or interrupted formal schooling, have accepted adult roles and responsibilities. Programs include activities to foster the development of fundamental tools of learning, prepare students for a post-secondary career, prepare students for post-secondary education programs, upgrade occupational competence, prepare students for a new or different career, develop skills and appreciations for special interest, to enrich the aesthetic qualities of life, or to enable parents to enhance their child’s development.

181 Adult Basic Education Programs. Instructional activities concerned with the fundamental tools of learning for adults who have never attended school, or whose formal schooling was interrupted, and who need the knowledge and skills necessary to raise their level of education, to increase self-confidence and/or self-determination, to

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prepare for an occupation, and to function more responsibly as citizens.

182 Adult Secondary Education Programs. Instructional activities designed to develop knowledge, skills, appreciations, attitudes, and behavioral characteristics considered necessary for adults who, having completed or interrupted formal schooling, have accepted adult roles and responsibilities and are preparing for post-secondary careers and/or post-secondary education programs.

183 Adult English Literacy (ESL). Instructional activities specifically designed for immigrants and other limited English proficient persons that provide an integrated program of services incorporating English literacy with civics education.

184 Post-Secondary Programs. Instructional activities concerned with the skills and knowledge required to prepare learners for immediate employment in an occupation or cluster of occupations.

185 Vocational Adult Programs. Vocational Instructional activities for adults who are involved in a secondary education program.

187 Adult Education Remedial. Instructional activities designed to provide remedial instruction to adult education students identified as having deficiencies in the basic skills areas of reading, writing, and mathematics.

188 Parenting/Family Literacy. Instructional activities associated with the education of families. Programs in parenting/family literacy programs provide training and support services that enable parents to enhance their child’s development.

189 Early Childhood Parenting Program. Instructional programs for families whose children participate in the Early Childhood Education Pilot Program.

190 PUPIL ACTIVITY.

Instructional Pupil Activity. Financial transactions related to school-sponsored pupil and interscholastic activities. Only instructionally oriented activities and purchases are recorded in this function. Examples would include student participation in academic decathlons and foreign language declamation competitions and stipends for non-athletic club sponsors.

200 SUPPORT SERVICES. Supporting services provide administrative, technical, personal (such as guidance and health), and logistical support to facilitate and enhance instruction.

210 SUPPORT SERVICES - STUDENTS. Activities designed to assess and improve the well-being of students and supplement the teaching process.

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211 Attendance and Social Work Services. Services and activities which are designed to improve student attendance at school and which attempt to prevent or solve student problems involving the home, the school, and the community. Registration activities for adult education programs are included here. Some examples of other services to be reported within this function code are supervision services, attendance services, and student accounting services.

212 Guidance Services. Services and activities designed to provide counseling to students and parents, provide consultation with other staff members on learning problems, assist students in personal and social development, assess the abilities of students, assist students as they make their own educational and career plans and choices, provide referral assistance, and work with other staff members in planning and conducting guidance programs for students. Includes activities for compiling, maintaining, and interpreting cumulative records of individual students such as standardized test results and school performance.

213 Health Services. Physical and mental health services which are not direct instruction. Included are activities that provide students with appropriate medical, dental, and nursing services.

214 Psychological Services. Activities include administering psychological tests and interpreting the results, gathering and interpreting information about student behavior, working with other staff members in planning school programs to meet the special needs of students as indicated by psychological testing, behavioral evaluation, and planning and managing a program of psychological services.

215 Exceptional Program Services. Activities which have as there purpose the identification, assessment, and placement of students with impairments such as speech, hearing, language, visual and orthopedic handicaps.

216 Vocational Career and Technical Education Placement Services. Activities concerned with the placement of vocational studentsCATE students in jobs. Use only in relationship to the vocational educationCATE Function 115.

217 Career Specialist Services. Services and activities designed to assist school counselors and students in identifying and accessing career information, assist students in the exploration of career clusters, and assist students with the implementation of the district’s student career plan or individual graduation plan.

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220 SUPPORT SERVICES - INSTRUCTIONAL STAFF. Activities associated with assisting the instructional staff with the content and process of providing learning experiences for students.

221 Improvement of Instruction Curriculum Development. Activities designed to assist instructional staff in preparing curriculum materials, developing a curriculum which stimulates and motivates students. Instructional technology personnel and Assistant Superintendents of Instruction should be charged here. (Do not include inservice training in this function. See Function 224.)

222 Library and Media Services. Activities such as selecting, acquiring, preparing, cataloging, and circulating books and other materials, planning the use of the library by students, teachers and other members of the instructional staff, and guiding individuals in their use of library materials.

223 Supervision of Special Programs. Activities associated with the overall supervision, coordination, and direction of special programs. These activities include Title I Coordinators, Adult Education Coordinators, SSI Coordinators, etc.

224 Improvement of Instruction Inservice and Staff Training. Costs related to receiving training by members of the instructional staff during the time of their service to the school system or school. Activities include workshops, demonstrations, school visits, courses for college credit, sabbatical leaves, inservice consultant fees, and transportation related to inservice. Inservice training for non-instructional staff should be charged to the appropriate function. (e.g., Food Service staff training should be charged to Function 256.)

230 SUPPORT SERVICES - GENERAL ADMINISTRATION. Activities concerned with establishing and administering policy in connection with operating schools or the school district. (Do not include the Chief Business Official and his/her activities here. See Function 252.)

231 Board of Education. 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.

232 Office of Superintendent. Activities performed by the superintendent and deputy, associate, or assistant superintendents, in the direction and management of all affairs of the school district. This program area includes all personnel and materials in the Office of the Superintendent.

233 School Administration. Activities concerned with overall administrative responsibility for a single school or a group of schools. Included are the activities performed by the principal, assistant principals, and other assistants in the supervision of all operations of the school. Clerical staff for these activities are included.

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250 SUPPORT SERVICES - FINANCE AND OPERATIONS. Activities concerned with purchasing, paying, transporting, exchanging, and maintaining goods and services for the school district. This function also includes the acquisition of facilities, the operation and maintenance of plant, and fiscal and internal services necessary for operating all schools. Include the Chief Business Official and the activities of this position in Function 252.

251 Student Transportation (Federal/District Mandated). Activities concerned with the conveyance of students from home to school to home or to an alternate school district facility to attend instructional classes on a repetitive basis as provided by federal statute or by the district’s school board. No state funding is provided to the district to offset the expenses for providing the transportation service.

252 Fiscal Services. Activities concerned with the fiscal operation of the school district. This function includes budgeting, receiving and disbursing, financial accounting, payroll, inventory control, and managing funds.

253 Facilities Acquisition and Construction. Activities concerned with the acquisition of fixed assets including land and buildings, remodeling and construction of buildings, additions to buildings, initial installation or extension of service systems and other built-in equipment, and improvements to sites.

NOTE: Generally, this function is limited in use to the Capital Projects School Building Fund. See Object 580 in this Guide (Object Dimension--Guide No. Acc/212) for accounting exceptions for mobile classroom expenditures.

254 Operation and Maintenance of Plant. Activities concerned with keeping the physical plant open, comfortable, and safe for use, and the grounds, buildings, and equipment in working condition. Exclude activities which maintain security in schools, on school grounds, and in the vicinity of schools. Expenditures for these activities should be reported in Function 258.

255 Student Transportation (State Mandated). Activities concerned with the conveyance of students from home to school as provided by state law. (See Functions 251 and 271 for pupil transportation costs not provided by state law.)

256 Food Services. Activities concerned with providing food to students and staff. This includes the preparation and serving of regular and incidental meals, breakfasts, lunches, or snacks in connection with school activities and the delivery of food. This function is limited in use to the Food Service Fund.

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257 Internal Services. Activities concerned with buying, storing, and distributing supplies, furniture, and equipment, and those activities concerned with duplicating and printing for the school district.

258 Security. Activities concerned with maintaining order and safety in school buildings, on the grounds and in the vicinity of schools at all times. Included are police activities for school functions, traffic control on grounds and in the vicinity of schools, building alarms, metal detectors, security guards, and similar security items.)

259 Internal Auditing Services. Activities concerned with verifying the account records, which includes evaluating the adequacy of the internal control system, verifying and safeguarding assets, reviewing the reliability of the accounting and reporting systems, and ascertaining compliance with established policies and procedures.

260 SUPPORT SERVICES—CENTRAL. Activities, other than general administration, which support each of the other instructional and support services programs.

261 Head of Component Unit. The head of an organizational unit existing one level below the chief executive office unit or the Superintendent’s Office. LEAs should capture the head of component units in function code 261. However, LEAs whose 135-day ADM is 2,000 students or less may decide to capture the head in the function that currently shows the job duties of the specific office (i.e. function 252 for the Chief Finance Officer). If the head of the component is performing more management duties than actually performing day to day operations, use function 261.

262 Planning. Includes activities on a system-wide basis associated with conducting and managing programs of planning, research, development, evaluation, and statistics (activities concerned with gathering data) for a school district. (Include activities related to the districts strategic plan and school renewal plans).

263 Information Services. Activities concerned with writing, editing, and other preparations necessary to disseminate educational and administrative information to students, staff, or the general public through direct mailing, the news media, or personal contact.

264 Staff Services. Human resource activities concerned with maintaining an efficient staff for the school system including such activities as recruiting and placement, staff transfers, and staff accountability.

265 Subawards in Excess of $25,000. A subcontract or subgrant awarded to a subrecipient in which the amount exceeds $25,000.

266 Technology and Data Processing Services. Activities concerned with preparing data for storage and retrieval for reproduction as

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information for management and reporting. Includes technology services for activities related to computer operations, supervision of data processing, systems analysis services, and programming services. Also includes operations services related to scheduling, maintaining, and producing data. (Include contracted vendor support here.) This function category also encompasses all 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 relate 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.

270 SUPPORT SERVICES—PUPIL ACTIVITY. Used to record financial transactions related to non-instructional school-sponsored student and interscholastic activities.

271 Pupil Service Activities. Expenditures for non-instructional school-sponsored activities, such as Athletic competitions, cheerleading activities, band activities, chorus activities, and other related inter-scholastic activities outside the regular instruction program. Coaching supplements and salaries and support for Athletic Directors are charged here. (Pupil transportation for field trips and other transportation costs not provided by state law are included in this function.)

272 Enterprise Activities. Self-supporting activities operated by or on behalf of students. These would include various types of activities that are financed and operated in a manner similar to private business enterprises, where the stated intent is that the costs are financed or recovered primarily through user charges. Examples are a school bookstore or canteen. Food Services expenditures should NOT BE CHARGED HERE but rather to Function 256.

273 Trust and Agency Activities. Financial transactions related to funds held by the school district in a trustee capacity or as an agent for student organizations and clubs.

300 COMMUNITY SERVICES. Activities which are not directly related to the provision of education for students. These include services such as community recreation programs, civic activities, public libraries, programs of custody and care of children, and community welfare activities provided by the school district for the community.

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320 Community Recreation Services. Activities concerned with providing recreation for the community. Included are activities such as organizing and supervising playgrounds, the operation of community swimming pools, and other recreational programs.

330 Civic Services. Activities concerned with providing services to civic organizations. This area includes services to parent-teacher association meetings, public forums, lectures, and civil defense planning.

340 Public Library Services. Activities pertaining to the operation of public libraries by a school district, or the provision of library services to the general public through the school library.

350 Custody and Care of Children. Activities pertaining to the provision of programs for the custodial care of children in child-care centers which are not part of or directly related to the instructional program and where the attendance of children is not included in the attendance figures for the school district.

360 Welfare Services. Activities pertaining to the provision of personal needs of individuals who have been designated as needy by an appropriate government entity. These needs include stipends for school attendance, salaries paid to students for work performed (whether for the school district or for an outside concern), and for clothing, food, or other personal needs.

370 Nonpublic School Services. Services to a school established by an agency other than the State, subdivision of the State or the Federal Government, which usually is supported primarily by other than public funds. This includes activities related to instructional and support services.

390 Other Community Services. Services provided to the community which cannot be classified under the preceding areas.

400 OTHER CHARGES. Intergovernmental expenditures and conduit-type payments (outgoing transfers) to other school districts or administrative units in the state and transfers from one fund to another in the school district.

410 INTERGOVERNMENTAL EXPENDITURES. Payments to school districts, generally for tuition and transportation, for services rendered to pupils residing in the paying school district.

411 Payments to State Department of Education. Reimbursement of unexpended funds for restricted grants, payments for local Medicaid matching funds, and payments made by school districts as adjustments resulting from State Department of Education financial audits.

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412 Payments to Other Governmental Units. Payments made for services such as tuition, transportation, and special education services rendered to students residing in the paying district. Also included are payments made to other state agencies such as the State Retirement System for school employees’ benefits and reimbursements of unexpended funds for restricted grants passed through the Office of the Governor.

413 Payments to Nonpublic Schools. Conduit-type payments made by school districts to non-public schools within the state for instructional and support services rendered to pupils. (Title I funds paid directly to non-public schools that provide student services are included here.)

414 Medicaid Payments to State Department of Education.

415 Payments to Nonprofit Entities (For First Steps).

416 LEA Payments to Public Charter Schools. Payments made by school districts to public charter schools for instructional and support services rendered to students.

417 Payments to Nonprofit Entities (Other than for First Steps).

420 INTERFUND TRANSFERS. Transactions which withdraw money from one fund and place it in another without recourse. Fund transfers budgeted to another functional activity such as food service or transportation are coded to the appropriate function and Object 720. Unless State law prohibits, revenues should be allocated between funds when received and recorded in the funds to which they belong rather than placing them in the General Fund and later transferring them. (These accounts are not included in the State totals of expenditures.)

420 Transfer to General Fund (Exclude Indirect Cost)

421 Transfer to Special Revenue Fund

422 Transfer to Special Revenue EIA Fund

423 Transfer to Debt Service Fund

424 Transfer to Capital Projects School Building Fund

425 Transfer to Food Service Fund

426 Transfer to Pupil Activity Fund

Interfund loans are NOT RECORDED HERE, but are handled through the Balance Sheet accounts as interfund receivables and interfund payables in the funds affected.

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430 INDIRECT COST TRANSFERS.

431 Transfer—Special Revenue Fund Indirect Cost

432 Transfer—Food Service Fund Indirect Cost

For an indirect cost item, the entry should be treated as a fund transfer and as an actual expenditure in the appropriate function.

Self-insurance payments may be treated as interfund operating transfers. When expenditures are made for replacement of damaged or stolen equipment, the expenditure should appear as a 500 object under the appropriate function.

Payments into a debt service fund for the eventual retirement of zero coupon bonds are to be treated as a fund transfer, as in the case of payments made to a sinking fund. Payments to escrow agents should be recorded under Function 500, Object 690.

440 OTHER FINANCING SOURCES/USES. Conduit-type payments to agents other than school districts.

441 Payments to Refunded Debt Escrow Agent. Payments to an escrow agent from resources provided by new debt. (Payments to an escrow agent made from other resources of the entity should be reported as debt service expenditures.)

500 DEBT SERVICE. Transactions related to servicing the debt of a school district, including payments of both principal and interest. Normally, only long-term debt service (obligations exceeding one year) is recorded here. This function should be used to account for bond interest payments, retirement of bonded debt (including current and advance refundings), capital lease payments, and other long-term notes.

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GENERAL FUND BUDGET

FY 2015-2016

DESCRIPTION OF OBJECTS

Object means the service or commodity obtained as the result of a specific expenditure. Seven major Object categories are identified and described in this manual: (1) Salaries, (2) Employee Benefits, (3) Purchased Services, (4) Supplies and Materials, (5) Capital Outlay, (6) Other Objects, and (7) Transfers. These broad categories are subdivided to obtain more detailed information about objects of expenditures. A three-digit code is used which makes it possible to identify detailed expenditure information. Following are definitions of the major object and sub-object categories.

Since all expenditure accounts are not allowed in each fund type, please refer to Table 4 in the SCDE Accounting Handbook, Chart of Accounts, to determine the appropriate accounting for expenditures. Function and Object level detail reporting requirements (by fund type) may be found in the annual Single Audit Guide published by the South Carolina Department of Education.

100 SALARIES. Amounts paid to employees of the school district in permanent or temporary positions, including personnel substituting for those in permanent positions. This includes gross salary for personal services rendered while on the payroll of the school district.

110 Regular Salaries. Full-time, part-time, and prorated portions of the cost of work performed by permanent employees of the school district. Exclude the following: principals and assistant principals (See Object 111); paraprofessionals/teacher assistants and clerical employees (See Object 115); and temporary or substitute employees (See Object 120).

111 Principal/Assistant Principal Salaries. Full-time, part-time, and prorated portions of the cost of work performed by principals and assistant principals.

115 Paraprofessional/Teacher Assistant/Clerical Salaries. Full-time, part-time, and prorated portions of the cost of work performed by paraprofessionals/teacher assistants and clerical employees.

120 Substitute/Temporary Salaries. Full-time, part-time, and prorated portions of the cost of work performed by temporary or substitute employees of the school district.

130 Overtime Salaries. Money paid to employees of the school district in either temporary or permanent positions for work performed in addition to the normal work period for which the employee is compensated. The terms of such payment for overtime is a matter of State and local regulations and interpretation. Included in this object dimension would be stipends and bonus pay.

140 Terminal Leave. Compensation paid to employees for accumulated leave on termination of employment.

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200 EMPLOYEE BENEFITS. Amounts paid by the school district on behalf of employees. These amounts are not included in the gross salary but are over and above that amount. Such payments are fringe benefit payments and, while not paid directly to employees, are part of the cost of salaries and benefits.

210 Group Health and Life Insurance. Employer's share of any insurance plan.

220 Employee Retirement. Employer's share of State or local retirement systems paid by the school district, including the amount paid for employees assigned to Federal programs.

230 Social Security. Employer's share of social security paid by the school district.

240 Tuition Reimbursement. Amounts reimbursed by the school district to any employee qualifying for tuition reimbursement based upon school district policy.

250 Deferred Compensation. Amounts paid by the school district as matching contributions to deferred compensation plans for eligible employees.

260 Unemployment Compensation Tax. Amounts paid by the school district to provide unemployment compensation for its employees.

270 Worker's Compensation Tax. Amounts paid by the school district to provide worker's compensation for its employees.

290 Other Employee Benefits. Employee benefits other than those classified above.

300 PURCHASED SERVICES. Amounts paid for personal services rendered by personnel who are not on the payroll of the school district and other specialized services which the school district may purchase. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided.

310 PROFESSIONAL AND TECHNICAL SERVICES. Services which by their nature can be performed only by persons or firms with specialized skills and knowledge. Included are doctors, lawyers, auditors, consultants, teachers, and accountants. Also included are services which are not regarded as professional but require basic scientific knowledge, manual skills, or both. Such services include data processing services, statistical services, purchasing and warehousing services, graphic arts, etc. Exclude expenditures for services provided by engineers and architects. Record these costs in Object 395 “Other Professional and Technical Services.”

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311 Instructional Services. Non-payroll services performed by qualified persons directly engaged in providing learning experiences for students. Included are the services of teachers, teacher assistants, teacher aides, and performance contract activities.

312 Instructional Programs Improvement Services. Services performed by persons qualified to help teachers and supervisors enhance the quality of the teaching process. This category includes curriculum consultants, in-service training specialists, etc. who are not on the payroll of the school district.

313 Student Services. Non-payroll services of qualified personnel to assist students and their parents in solving mental and physical problems to supplement the teaching process.

314 Staff Services. Services performed by qualified personnel to assist in employing and assigning staff. This category includes specialists in personnel counseling and guidance. Non-Instructional staff training is charged here. Use the appropriate function code depending on activities performed by staff.

315 Management Services. Services in support of the various policy-making and managerial activities of the school district including the Board of Education. Included would be management consulting activities oriented to general governance, business and financial management, counseling related to the employment of a superintendent, counseling services for school management support activities, election and tax assessing, and collecting services. This category includes consultants, individually or as a team, to assist the superintendent in conference or through systematic studies. EXCLUDE any auditing and legal fees. See Objects 318 and 319 below.

316 Data Processing Services. Services performed by persons, organizations, or agencies qualified to process data. This category includes data processing services purchased from another agency or concern or specialists who are contracted to perform a specific task on a short-term basis.

317 Statistical Services. Non-payroll services performed by persons or organizations qualified to assist in handling statistics. This category includes special services for analysis, tabulation, or similar work. An example would be the cost of tabulating testing results.

318 Audit Services. Professional services provided by independent certified public accountants in preparing the annual school district, county board, or AVC/Technology Center audit report.

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319 Legal Services. Specialized services provided to the school district for legal counsel. (Use this object to record only legal service expenditures.) NOTE: Any other professional and technical services not listed in the above accounts should be recorded in Object 395.

320 PROPERTY SERVICES. Services purchased to operate, repair, maintain, insure, and rent property owned and/or used by the school district. These services are performed by persons other than school district employees.

321 Public Utility Services. Expenditures for utility services supplied by public or private organizations. Water and sewerage are included here. Exclude telephone and telegraph expenditures which should be reported in Communications, Object 340.

Energy services (natural gas, electricity, oil, coal, gasoline, and other heating fuels) are classified as supplies under Object 400 and SHOULD NOT BE INCLUDED here.

322 Cleaning Services. Services purchased to clean buildings apart from services provided by school district employees.

323 Repairs and Maintenance Services. Expenditures for repairs and maintenance services not provided directly by school district personnel. This includes contracts and agreements for the upkeep of grounds, buildings, and equipment. (Use Object 345 for maintenance services on technology items.) Costs for new construction, renovating, and remodeling ARE NOT INCLUDED HERE, but are classified under Capital Outlay, Object 500.

324 Property Insurance. Expenditures for insurance on any type property owned or leased by the school district.

325 Rentals. Expenditures for leasing or renting land, buildings, and equipment for both temporary and long-range use of the school district. This includes lease of data processing equipment, lease purchase arrangements, and similar rental agreements. Costs for single agreements covering equipment as well as operators ARE NOT INCLUDED HERE but are classified elsewhere under Purchased Services. (See Transportation, Printing and Binding, Public Utility Services, Repairs and Maintenance Services.)

329 Other Property Services. Property services which are not classified above. This includes the cost of garbage pickup.

330 TRANSPORTATION SERVICES. Expenditures for transporting children to and from school and official travel of school district employees.

331 Student Transportation. Expenditures for transporting children to and from school as provided by state law. These include payments to

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individuals who transport themselves or to parents who transport their own children for reimbursement of school transportation expenses. Exclude travel, registration, and entrance fees for field trips and extracurricular activities. Costs for these items should be charged to Pupil Activity Support Function 271.

332 Travel. Costs for transportation, meals, hotel, registration fees and other expenses associated with traveling on business for the school district. Payments for Per Diem in lieu of reimbursements for subsistence (room and board) also are charged here.

339 Other Transportation Services. Transportation services other than for students or those in the above classifications. Travel reimbursements for non-district personnel are charged here.

MISCELLANEOUS PURCHASED SERVICES. Expenditures for communication, advertising, and printing and binding services provided to school districts.

340 Communication. Services provided by persons or businesses to assist in transmitting and receiving messages or information. This category includes telephone and telegraph services. Phone lines used specifically to support classroom instruction may be charged to the appropriate instructional function.

345 Technology. Expenditures for technology hardware and software services provided by persons or businesses, not provided directly by school district personnel. Maintenance contracts, online periodical subscriptions, and repair services for technology should be charged here. Costs for Instructional Television Program user licenses are included in this object.

350 Advertising. Expenditures for printed announcements in professional periodicals and newspapers or announcements broadcast by radio and television networks. These expenditures include advertising for such purposes as personnel recruitment, bond sales, used equipment sales, etc.

360 Printing and Binding. Expenditures for printing and binding, usually according to specifications of the school district. This includes the designing and printing of forms and posters as well as printing and binding of school district publications. Preprinted standard forms ARE NOT RECORDED HERE but are recorded under Supplies and Materials, Object 410.

370 TUITION. Expenditures to reimburse educational agencies within the state for services rendered to students residing in the legal boundaries of the paying school district.

371 Tuition to AVC/Technology Center. Expenditures to reimburse an Independent Area Vocational/Technology Center for services rendered to students residing in the legal boundaries of the paying school district.

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372 Tuition to LEA. Expenditures to reimburse a local school district or County Board of Education in South Carolina for services rendered to students residing in the legal boundaries of the paying school district.

373 Tuition to Other Entity. Expenditures to reimburse other public or private educational agencies for services rendered to students residing in the legal boundaries of the paying school district.

OTHER PURCHASED SERVICES. Expenditures for purchased services not included in the above classifications and for contracted salaries and fringe benefits in the Food Service Program.

390 OTHER PURCHASED SERVICES. Expenditures for all other purchased services not included in the above classifications. Health and Accident insurance for student athletes should be charged here.

391 Food Service Contracted Salaries. Expenditures to reimburse food service management contractors for salaries of on-site (school) personnel employed by the contractor.

392 Food Service Contracted Fringe Benefits. Expenditures to reimburse food service management contractors for fringe benefits for on-site (school) personnel employed by the contractor.

393 Food Service Direct Purchase Services. Expenditures charged for purchased services or contracts for food service functions that are directly charged to the food service fund and should not be captured in the indirect cost computation.

395 Other Professional and Technical Services. Services which are professional and/or technical in nature and are not included in the preceding Purchased Services classifications. Includes services of architects and engineers.

399 Miscellaneous Purchased Services. Expenditures for other purchased services that are not included in the preceding purchased services classifications.

400 SUPPLIES AND MATERIALS. Amounts paid for material items of an expendable nature, including energy supplies, that are consumed, worn out, or deteriorated by use; or items that lose their identity through fabrication or incorporation into different or more complex units or substances. In 2004–05, the state capitalization rate was increased from $1000 to $5,000 for single item purchases. Use of the increased amount is at the discretion of the LEAs, which may choose an amount below $5,000. If an LEA chooses to implement the increased rate, single item purchases less than $5,000 should be accounted for as supplies in the 400 object code series.

410 Supplies. Expenditures for all supplies for the operation of a school district, including freight and cartage. Postage and shipping charges

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are included in this category. If supplies are handled for resale to pupils, only the net cost of supplies is recorded here. Exclude Technology and Software Supplies which are reported under Object 445.

420 Textbooks. Expenditures for prescribed books which are purchased for pupils or groups of pupils, and resold or furnished free to them. This category includes the costs of workbooks, textbook binding or repairs, as well as the net amount of textbooks which are purchased to be resold or rented.

430 Library Books and Materials. Expenditures for regular or incidental purchases of library books, globes, and maps available for general use by students, including any reference books, even though such reference books may be used solely in the classroom. Also recorded are costs of binding or other repairs to school library books. Books on audio tape, diskette or CD-ROM are charged here. The initial purchase of books or materials for a new school library or an expansion of the library are recorded under Capital Outlay as Object 560.

440 Periodicals. Expenditures for periodicals and newspapers for general use in the school library. A periodical is any publication appearing at regular intervals of less than a year and continuing for an indefinite period.

445 Technology and Software Supplies. Expenditures for technology items and supplies used to support technology equipment. Included are expenditures for software (not purchased as part of an initial computer purchase), noncapitalized technology items, video tapes, surge protectors, printer cartridges and ribbons, software downloads, digital applications, etc.

450 Warehouse Inventory Adjustment. Expenditures which are the result of a deficit usually found in an audit or count of items held in store or warehouse inventory. Expenditures for the purchase of these items are generally debited to the Asset account, Inventory of Supplies, and are charged to the proper appropriation as they are requisitioned. Only a loss should be charged to this account. If the physical inventory reflects an overage in items, the excess is debited to the Asset account, Inventory and Supplies.

460 FOOD. Expenditures for food purchases used in the school food service program.

461 USDA Commodities. Cash value of USDA Commodities used during the period.

462 Commodity Distribution Charge. Expenditures for distributor charges for handling USDA donated commodities.

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470 Energy. Expenditures for energy, including gas, oil, coal, gasoline, and services received from public or private utility companies. The cost of electricity is charged here.

490 Other Supplies and Materials. Expenditures for all other supplies and materials not included in the above classifications.

500 CAPITAL OUTLAY. Expenditures for the acquisition of fixed assets or additions to fixed assets. Included are expenditures for land or existing buildings, improvements of grounds, construction of buildings; additions to buildings, remodeling of buildings, initial equipment, additional equipment, and replacement of equipment. In 2004–05, the state capitalization rate was increased from $1,000 to $5,000 for single item purchases. Use of the increased amount is at the discretion of the LEAs. If a school district chooses to implement the increased rate, single item purchases less than $1,000 should be accounted for as supplies in the 400 object code series.

For clarification of maintenance costs and improvement costs, see definitions for the service areas of Operation and Maintenance (Function 254) and Facilities Acquisition and Construction (Function 253).

510 Land. Expenditures for the purchase of land and the purchase of air rights, mineral rights etc. are included here.

520 Construction Services. Expenditures for constructing, renovating and remodeling services paid to contractors. Also include expenditures for major permanent structural alterations, and for the initial or additional installation of heating and ventilating systems, fire protections systems, and other service systems in existing buildings. (Exclude costs associated with acquiring existing buildings. See Object 525 below.) Expenditures for mobile classrooms are not included here. See Object 580 for appropriate accounting.

525 Buildings. Expenditures for acquiring existing buildings. Included are expenditures for installment or lease payments (except interest) which have a terminal date and result in the acquisition of buildings. Buildings built and alterations performed by the LEAs own staff are charged to Objects 100, 200, 410, and 540, as appropriate.

530 Improvements Other Than Buildings. Expenditures for the initial and major additional improvement of sites and adjacent right-of-way, after acquisition by the school district, consisting of such work as grading, landscaping, seeding, and planting of shrubs and trees; constructing new sidewalks, roadways, retaining walls, sewers and storm drains; installing hydrants, initial surfacing and soil treatment of athletic fields and tennis courts; furnishing and installing for the first time, fixed playground apparatus, flagpoles, gateways, fences, and underground storage tanks which are not part of building service systems; and demolition work. Special assessments against the school district for

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capital improvements such as streets, curbs, and drains are also recorded here.

540 Equipment. Expenditures for initial, additional, and replacement items of equipment, such as furniture and machinery, excluding technology and software equipment items which are reported under Object 545.

545 Technology Equipment and Software. Expenditures for the initial, additional, and replacement costs for technology items such as computers, LANs, WANs, CD ROMs, computer software (when included as part of system purchases), satellites, modems, FAX machines and other similar equipment items used for the development and implementation of technology.

550 Vehicles. Expenditures for the purchase of conveyances to transport persons or objects.

560 Library Books and Materials. Expenditures for books, maps, globes, etc. which constitute the initial furnishing of a newly constructed building. These include books outside the library if they are capitalized and any appreciable accession involving an expansion of the library. (See Object 430 for regular or incidental purchases of library materials.)

570 Depreciation. The portion of the cost of a fixed asset which is charged as an expense during a particular period. In accounting for depreciation, the cost of a fixed asset, less any salvage value, is apportioned over the estimated service life of such an asset, and each period is charged with a portion of such cost. Through this process, the cost of the asset is ultimately charged off as an expense.

580 Mobile Classrooms. Expenditures for the acquisition and improvements of mobile classrooms. This object is limited in use to Function 253.

590 Other Capital Outlay. Expenditures for all other Capital Outlay excluded from the above classifications.

600 OTHER OBJECTS. Amounts paid for goods and services not included in the above classifications.

610 Redemption of Principal. Amounts paid from current funds to retire serial bonds and long-term notes.

620 Interest. Expenditures from current funds for interest on serial bonds, lease with option to buy, and notes.

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630 Discount on Bonds Sold. That portion of the sales price of bonds which is under the par value of the bond. The discount represents an adjustment of the interest rate.

640 Organization Membership Dues and Fees. Expenditures or assessments for membership in professional or other organizations and associations.

650 Liability/Tort Insurance. Insurance to protect school board members and their employees against loss due to accident or neglect.

651 Litigation and Settlements. Expenditures for legal settlements and judgments related to general liability situations under supervision of the Board of Education.

660 Pupil Activity. Used to record financial transactions related to school-sponsored and interscholastic student activities.

670 Sales Tax on Adult Meals. Expenditures for sales tax on the sale of meals to adults paid to the State Department of Revenue.

690 Other Objects. Amounts paid for all other expenses not classified above. (Includes Fees for Servicing Bonds reported in the Debt Service Fund.)

700 TRANSFERS. This object category does not represent a purchase. It is used as an accounting transaction to show that funds have been handled without goods and services rendered in return. Included here are transactions for transferring money from one fund to another and for transmitting flow-through fund to a recipient (person or agency).

710 Fund Modifications. This category represents transactions conveying money from one fund to another. Generally, this takes the form of payments from the General Fund to some other fund. These transactions are not recorded as expenditures.

720 Transits. This category represents transactions which are transit or flow-through in nature. The object is used in conjunction with payments to the State Department of Education, to Other Governmental Units, and to Refunded Debt Escrow Agents. These transactions are recorded as Intergovernmental Expenditures.

791 Indirect Costs. To record the transfer of allowable expenditures for indirect costs. Use of this object is restricted to the Special Revenue and Food Service Funds.

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GENERAL FUND BUDGET

FY 2015-2016

DISTRICT STAFFING STANDARDS

2015-2016 ELEMENTARY STAFFING STANDARDS – SCHOOL DISTRICT OF PICKENS COUNTY

POSITION FTE CRITERIA SDE

Principal 1.0 per school 1>375

Assistant Principal 1.0 500 students 1.0 ≥ 600

.5 for schools > 300 or for each additional 250 students

above 500

Teacher - Pre Kindergarten 1.0 each 20 students

Teacher – 5K – Gr 5 1.0 21.5 :1 school membership on average K-3 ≤ 30, Gr.4-5 ≤ 30 for LA & Math and ≤ 35 other subjects,

K-5 Avg ratio ≤ 28, Gr 1-3 avg LA & Math ≤ 21

Teacher – Art, Music, PE Formula FTE = [Number of regular classroom teachers (5K – Gr 5)

X 4 Periods] / (5 Days X 7 Periods)

40:1 in music and PE

Teacher –Reading Interventionist Determined by School level with Supt or designee

approval

.5<400 students

Teacher—Reading Coach .5/1.0 Mandated by the Read to Succeed Initiative

Teacher - Gifted & Talented determined by Central Services per school

Teacher - Special Education determined by Central Services per school

Guidance Counselor 1.0 per school (190 days) 0.2 ≤319 1.0 ≥ 800

0.4 = 320-479

0.6 = 480-639

0.8= 640-799

Librarian/Media Specialist .5

1.0

<350 (190 days)

>359 per school

1.0 ≥ 375

Library Clerk .5 for schools with .5 Media Specialist (182 days)

Teacher Assistant – Pre K, 5K

1.0 for each full time teacher (182 days)

Secretary 1.0 8 hours/215 days per school

+0.5 = 600-799 1.0 ≥ 800

Data Entry Clerk 1.0 7 hours/200 days < 450 membership

8 hours/200 days 450 membership

Technology Assistant 1.0 4 hr/182 days < 300 membership

6 hr/182days 300 to < 500 membership

7 hr/182 days 500 membership

Nurse 1.0 per school (187 days)

All regular classroom teacher F.T.E.’s are rounded to whole number (0.1-0.4 round down, 0.5-0.9 round up)

These standards are desired and will be followed to budget staff for all schools provided funds are available.

Building administrators may request additional staff in the event of extenuating circumstances.

The district administration reserves the right to only meet State Department of Education when a request for additional staff is made.

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2015-2016 MIDDLE SCHOOL STAFFING STANDARDS - SCHOOL DISTRICT OF PICKENS COUNTY

POSITION CRITERIA SDE

Principal 1.0 per school 1.0 ≥ 250

Assistant Principal .5 < 500 students

1.0 500 students 1.0

.5 for each additional 250 students above 500 or

≥ Two self-contained special education programs *

+1.0 ≥ 1000

Teacher – Regular 1.0 21.5 :1 enrollment on average No class to exceed 35

English/LA & Math 30:1

Maximum teacher load is 150

Max. for music & PE = 40

with max. of 240/day.

Teacher – Gifted & Talented determined by Central Services per school

Teacher – Strings determined by Central Services per school


Literacy Specialist School level decision with approval of Supt. or designee

Instructional Coach School level decision with approval of Supt. or designee

Guidance Counselor 1.0 1:500 enrollment (190 days)

.5 for every 250 students over 500

1.0 ≥ 501, ≥600 = one 50

min. period per 100

Librarian/Media Specialist 1.0 per school (190 days) 1.0 ≥ 400,

Library Clerk 1.0 (182 days for qualifying schools) >1000 students 1.0 clerk ≥ 750


1.5≥500, 2.0≥1000

Data Entry Clerk 1.0 7 hours/200days per school

8 hours 1000 student membership

Clerk 1.0 7 hours/190 days per school

Additional Clerical .5 each additional 200 students > 600 membership (4

hours/185 days/)

In-School Suspension 1.0 determined by Central Services per school

7 hours/180 days

Nurse 1.0 Determined by Central Services per school (187 days)

All F.T.E. are rounded to the nearest .5 or whole number.




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2015-2016 High School Staffing Standards SCHOOL DISTRICT OF PICKENS COUNTY

POSITION FTE CRITERIA SDE

Principal 1.0 per school 1.0

Assistant Principal 1.0

2.0

0.5

500 students

≥ 900 students

for each additional 250 students

0.5 for 400-499, 1.0 ≥ 500

Each additional 500 =+1.0

Teacher – Regular 1.0 21.5:1 school membership on average Maximum of 35 per class

Maximum load 150, Max of 40 for music & PE

(240 for day)

Teacher - Gifted & Talented determined by Central Services per school

Teacher - JROTC determined by Central Services per school

Teacher - Strings determined by Central Services per school


Special Education Asst. determined by Central Services per school

Guidance Counselor 1.0 1:500 enrollment (Head Counselor 210 days/ Counselor 190

days)

1.0 ≥ 501, ≥ 601 = 50 min. of service for each

100

Literacy Specialist Determined by School Level with approval from Supt. or

designee

Graduation Coach 1.0 determined by Central Services within staffing

Academic Enrichment Parapro 1.0 8 hours/182 days per school

Librarian/Media Specialist 1.0 per school 1.0 ≥ 400, +1.0 clerk ≥ 750

Study Hall Supervisor 1.0 7.5 hours/180 days per school

Transcript Clerk (Registrar) 1.0 4hrs/190 days<750, 7 hrs/190 days≥750

In School Suspension (ISS)

Supervisor

School may use 0.5 of teacher allotment for teacher assistant

to supervise ISS 8 hr/180 days

Library Clerk 1.0 7 hours/182 days >1000 students


Data Entry Clerk 1.0 8 hours/210days per school

.5 3 hours/180 days per school 900

Clerk 1.0 7 hours/190 days per school

Additional Clerical(Guidance

Clerk/Attendance Clerk)

.5 each additional 200 students > 600 membership (4 hours/185

days)

Nurse 1.0 determined by Central Services per school (187 days)

Plant Engineer determined by Central Services per school

Custodian determined by Central Services per school

Food Service Manager determined by Central Services per school (183 days)

Food Service Operator determined by Central Services per school (182 days)

All F.T.E. are rounded to the nearest .5 or whole number.

These standards either meet or exceed all State Department of Education.




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School District of Pickens County Staffing Standards for 2015-2016

PCCTC & C3 Combined

Position FTE Criteria

Director of PCCTC & C3 1.0 one per a school

Asst. Director of PCCTC 1.0 one per a school Certified Administrative Assistant 1.0 one per a school Guidance Counselor 1.0 one per a school

PCCTC & C3 Secretary 1.0 225 days/8 hours a day

PCCTC & C3 Data Entry 1.0 185 days/7 hours a day

C3 Math Teacher 2.0 Determined by Central Services

C3 ELA Teacher 1.0 Determined by Central Services C3 Science Teacher 1.0 Determined by Central Services C3 Social Studies 1.0 Determined by Central Services C3 Reading Teacher 1.0 Determined by Central Services C3 Business Education Teacher 1.0 Determined by Central Services C3 Technology Assistant 1.0 Determined by Central Services PCCTC & C3 Nurse (Coor of Nursing) .5 one per a school

C3 Special Education Teacher 1.0 Determined by Special Education

PCCTC Teachers 18.5 Determined by Central Services

PCCTC Special Education Teacher 3.0 Determined by Special Education

PCCTC Teacher Assistant 2.0 Determined by Special Education

School To Work Coordinator 1.0 Determined by Central Services Head Custodian 1.0 Determined by Central Services Custodian 3.0 Determined by Central Services Food Service Manager 1.0 Determined by Central Services Food Service Operator 4.0 Determined by Central Services


The district administration reserves the right to only meet State Department of Education when a request for additional staff is

made.

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GENERAL FUND BUDGET

FY 2015-2016

DISTRICT SALARY SCHEDULES

SCHOOL DISTRICT OF PICKENS COUNTY

FY 2015-2016 SALARY SCHEDULE FOR TEACHERS

(BASED ON 190 DAYS)

GBA-E(1)

CLASS III CLASS II CLASS 1 CLASS VII CLASS VIII

PRIOR YEARS

OF

EXPERIENCE

BACHELORS

DEGREE

BACHELORS

DEGREE

PLUS 18

HOURS

REGULAR

MASTERS

DEGREE

MASTERS +30

(APPROVED

PROGRAM) DOCTORATE

0 33,036 34,467 37,678 40,992 44,254

1 33,685 35,368 38,666 41,981 45,590

2 34,616 36,297 39,656 42,970 46,874

3 35,515 37,199 40,593 43,907 48,210

4 36,394 38,128 41,633 44,896 49,494

5 37,242 39,028 42,623 45,886 50,829

6 37,863 39,854 43,612 46,874 52,166

7 38,556 40,652 44,600 47,863 53,475

8 39,279 41,478 45,590 48,853 54,786

9 39,973 42,276 46,553 49,841 56,121

10 40,593 42,690 47,541 50,829 57,407

11 41,288 43,383 48,532 51,819 58,742

12 42,011 44,107 49,520 52,808 60,073

13 42,704 44,800 50,508 53,796 61,388

14 43,427 45,524 51,499 54,786 62,698

15 44,122 46,218 52,487 55,775 63,982

16 44,948 46,941 53,475 56,764 65,318

17 45,746 47,634 54,466 57,753 66,654

18 46,177 47,978 55,021 58,375 67,304

19 46,613 48,325 55,571 59,001 67,985

20 47,053 48,780 56,126 59,633 68,673

21 47,498 49,240 56,681 60,271 69,340

22 47,947 49,705 57,242 60,860 70,014

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2015-2016 Principal Salary Schedule GBA-E (2)

SALARY SCHEDULE FOR PRINCIPALS/PROGRAM DIRECTORS

0-399 $71,000-80,090

400-599 $73,000-82,200

600+ $75,000-84,334

0-499 $75,000-84,680

500-999 $80,000-90,170

1000+ $85,000-95,475

0-749 $84,000-94,410

750-999 $89,000-99,715

1000+ $94,000-104,745

Step 4 0-399 1.30 (Base Salary)*

400-599 1.35 (Base Salary)

600+ 1.40 (Base Salary)

Step 4 0-749 1.50 (Base Salary) 0-499 1.40 (Base Salary)

759-999 1.55 (Base Salary) 500-999 1.45 (Base Salary)

1000+ 1.60 (Base Salary) 1000+ 1.50 (Base Salary)

CAREER CENTER ADULT ED.

1.50 (Base Salary) 1.40 (Base Salary)

BASED ON THE FACTORS BELOW:

DISTRICT PROGRAMS

SCHOOL SIZE SALARY RANGE

HIGH (230 DAYS)


A PRINCIPAL SALARY MAY EXCEED THE BEGINNING PAY SCALE

ELEMENTARY (220 DAYS)

*Base Salary is degree + years experience on the teacher pay scale

THE SUPERINTENDENT WILL DETERMINE A BEGINNING PRINCIPAL SALARY

BASED ON THE SCALE BELOW:

ELEMENTARY (220 DAYS)


MIDDLE (230 DAYS)

SCHOOL SIZE FACTOR

HIGH SCHOOL MIDDLE SCHOOL

SECONDARY (230 DAYS)

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2015-2016 Principal Salary Schedule

Elementary Base salary + extended days (210) + $4,250 supplement

Middle Base salary + extended days (215) + $6,500 supplement

High Base salary + extended days (220) + $8,000 supplement

SALARY SCHEDULE FOR ASSISTANT PRINCIPALS

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2015-2016 SALARY SCHEDULE FOR CERTIFIED ADMINISTRATORS

(BASED ON 190 DAYS)

GBA-E(1)

CLASS III CLASS II CLASS 1 CLASS VII CLASS VIII

PRIOR YEARS

OF

EXPERIENCE

BACHELORS

DEGREE

BACHELORS

DEGREE

PLUS 18

HOURS

REGULAR

MASTERS

DEGREE

MASTERS +30

(APPROVED

PROGRAM) DOCTORATE

0 31,878 33,257 36,354 39,550 42,698

1 31,878 33,257 36,354 39,550 42,698

2 32,457 33,862 37,016 40,271 43,476

3 33,036 34,467 37,678 40,992 44,254

4 33,685 35,368 38,666 41,981 45,590

5 34,616 36,297 39,656 42,970 46,874

6 35,515 37,199 40,593 43,907 48,210

7 36,394 38,128 41,633 44,896 49,494

8 37,242 39,028 42,623 45,886 50,829

9 37,863 39,854 43,612 46,874 52,166

10 38,556 40,652 44,600 47,863 53,475

11 39,279 41,478 45,590 48,853 54,786

12 39,973 42,276 46,553 49,841 56,121

13 40,593 42,690 47,541 50,829 57,407

14 41,288 43,383 48,532 51,819 58,742

15 42,011 44,107 49,520 52,808 60,073

16 42,704 44,800 50,508 53,796 61,388

17 43,427 45,524 51,499 54,786 62,698

18 44,122 46,218 52,487 55,775 63,982

19 44,948 46,941 53,475 56,764 65,318

20 45,746 47,634 54,466 57,753 66,654

21 46,177 47,978 55,021 58,375 67,304

22 46,613 48,325 55,571 59,001 67,985

23 47,053 48,780 56,126 59,633 68,673

24 47,498 49,240 56,681 60,271 69,340

25 47,947 49,705 57,242 60,860 70,014

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RN's LPN's0 28,362$ 0 20,385$

1 28,646$ 1 20,589$

2 28,932$ 2 20,795$

3 29,221$ 3 21,003$

4 29,514$ 4 21,213$

5 29,809$ 5 21,425$

6 30,107$ 6 21,639$

7 30,408$ 7 21,856$

8 30,712$ 8 22,074$

9 31,019$ 9 22,295$

10 31,329$ 10 22,518$

11 31,643$ 11 22,743$

12 31,959$ 12 22,971$

13 32,279$ 13 23,200$

14 32,601$ 14 23,432$

15 32,927$ 15 23,667$

16 33,257$ 16 23,903$

17 33,589$ 17 24,142$

18 33,925$ 18 24,384$

19 34,264$ 19 24,628$

20 34,607$ 20 24,874$

21 34,953$ 21 25,123$

22 35,303$ 22 25,374$

23 35,656$ 23 25,628$

24 36,012$ 24 25,884$

25 36,372$ 25 26,143$

Nurses will be placed on the appropriate pay scale for years of experience.

2 years of nursing = 1 year of school nursing credit

1 year of school nursing = 1 year of school nursing credit

New hires will be capped at the 15 year experience

Credit for school size:

Enrollment

0-399 -$

400-599 100.00$

600-799 200.00$

800+ 300.00$

FY2015-16 School Nurse Salary Schedule

Based on 187 days/year

School District of Pickens County

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2015-2016

CLASSIFIED/SUPPORT SALARY SCHEDULE

GBA-E(6)

GRADE STEP 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

1 9.86 10.10 10.37 10.63 10.85 11.11 11.33 11.62 11.84 12.11 12.35 12.63 12.88 13.14 13.39 13.65 13.86

2 10.53 10.77 11.03 11.27 11.54 11.80 12.08 12.32 12.59 12.84 13.11 13.36 13.63 13.86 14.13 14.40 14.64

3 11.15 11.44 11.69 11.98 12.24 12.55 12.80 13.11 13.39 13.68 13.95 14.22 14.50 14.77 15.03 15.29 15.57

4 11.78 12.08 12.35 12.68 12.98 13.28 13.57 13.84 14.13 14.43 14.71 15.00 15.28 15.62 15.94 16.23 16.51

5 12.41 12.72 13.06 13.36 13.66 13.95 14.25 14.60 14.92 15.22 15.54 15.86 16.19 16.50 16.80 17.10 17.43

6 13.07 13.37 13.68 14.01 14.34 14.68 14.99 15.28 15.61 15.95 16.29 16.59 16.90 17.23 17.57 17.91 18.22

7 13.67 14.01 14.37 14.71 15.03 15.37 15.70 16.03 16.39 16.76 17.08 17.43 17.75 18.09 18.45 18.78 19.12

8 14.33 14.69 15.03 15.39 15.75 16.12 16.48 16.83 17.17 17.54 17.91 18.26 18.63 18.99 19.34 19.69 20.05

9 14.97 15.33 15.69 16.05 16.48 16.84 17.19 17.58 17.96 18.33 18.70 19.08 19.47 19.82 20.25 20.62 20.96

10 15.56 15.96 16.37 16.77 17.14 17.55 17.95 18.33 18.73 19.12 19.50 19.92 20.31 20.69 21.09 21.46 21.85

11 16.23 16.63 17.05 17.44 17.81 18.24 18.64 19.05 19.46 19.84 20.27 20.65 21.03 21.42 21.83 22.28 22.68

12 16.84 17.25 17.67 18.10 18.55 18.96 19.39 19.79 20.25 20.64 21.03 21.43 21.86 22.32 22.73 23.16 23.58

13 17.47 17.92 18.32 18.78 19.22 19.66 20.09 20.56 20.98 21.40 21.83 22.31 22.73 23.17 23.60 24.06 24.49

14 18.10 18.58 19.03 19.50 19.95 20.39 20.87 21.30 21.75 22.24 22.70 23.15 23.58 24.06 24.53 25.00 25.45

15 18.77 19.23 19.71 20.16 20.63 21.11 21.59 22.05 22.48 22.94 23.40 23.88 24.37 24.82 25.26 25.78 26.23

16 19.40 19.85 20.34 20.84 21.29 21.79 22.28 22.76 23.24 23.74 24.20 24.71 25.19 25.71 26.18 26.64 27.10

17 20.00 20.53 21.01 21.53 22.06 22.56 23.00 23.51 24.04 24.54 25.06 25.54 26.03 26.54 27.04 27.55 28.09

18 20.65 21.17 21.69 22.23 22.73 23.24 23.76 24.30 24.80 25.34 25.84 26.39 26.92 27.42 27.93 28.47 28.95

19 21.28 21.82 22.39 22.89 23.40 23.97 24.48 25.02 25.53 26.06 26.59 27.12 27.65 28.17 28.68 29.22 29.77

20 21.87 22.45 22.99 23.53 24.09 24.65 25.19 25.77 26.29 26.86 27.40 27.93 28.50 29.01 29.58 30.13 30.66

21 22.59 23.13 23.70 24.22 24.80 25.40 25.94 26.52 27.07 27.64 28.18 28.78 29.32 29.90 30.47 31.01 31.62

22 23.19 23.78 24.38 24.95 25.53 26.11 26.71 27.27 27.88 28.48 29.02 29.62 30.19 30.76 31.36 31.92 32.49

23 23.84 24.43 25.06 25.66 26.24 26.88 27.49 28.08 28.64 29.24 29.84 30.44 31.00 31.66 32.25 32.85 33.45

-59-


FY2015-2016 Job Classification List - Grade Order

Support Personnel

GBA-E(5)

GRADE TITLE

WORK KEYS

REQUIREMENT

MINIMUM MID-POINT MAXIMUM1 9.86 11.84 13.86 AFTER SCHOOL WORKER 2 YR ASSOCIATE DEGREE OR

HIGHER OR 60 SEMESTER

HRS COLLEGE COURSE

WORK OR TAKEN & PASSED

PARAPRO ASSESSMENT

HOMEWORK CENTER WORKER BRONZE OR 4 YR DEGREE

GENERAL MAINTENANCE ASST BRONZE OR 4 YR DEGREE

TEMPORARY RECEPTIONIST BRONZE OR 4 YR DEGREE

2 10.53 12.59 14.64

LUNCHROOM ASST BRONZE OR 4 YR DEGREE

VAN DRIVER BRONZE OR 4 YR DEGREE

3 11.15 13.39 15.57 CHILD CARE ASST (PEP) 2 YR ASSOCIATE DEGREE OR


HRS COLLEGE COURSE


PARAPRO ASSESSMENT

COURIER BRONZE OR 4 YR DEGREE

CUSTODIAN (230) BRONZE OR 4 YR DEGREE

FOOD SERVICE OPERATOR BRONZE OR 4 YR DEGREE

MAINTENANCE ASST BRONZE OR 4 YR DEGREE

4 11.78 14.13 16.51 CHILD CARE INSTRUCTOR (PEP) 2 YR ASSOCIATE DEGREE OR


HRS COLLEGE COURSE


PARAPRO ASSESSMENT

CLERICAL ASST BRONZE OR 4 YR DEGREE

GUIDANCE CLERK (MIDDLE SCHOOL) BRONZE OR 4 YR DEGREE

RECORDS/PRINTING CLERK BRONZE OR 4 YR DEGREE

SWITCHBOARD OPERATOR/RECEPTIONIST BRONZE OR 4 YR DEGREE

5 12.41 14.92 17.43 ATTENDANCE CLERK SILVER OR 4 YR DEGREE

DATA ENTRY ASSISTANT SILVER OR 4 YR DEGREE

DRILL INSTRUCTOR SILVER OR 4 YR DEGREE

GROUNDS CREW SILVER OR 4 YR DEGREE

GUIDANCE CLERK (HIGH SCHOOL) SILVER OR 4 YR DEGREE

HEAD CUSTODIAN SILVER OR 4 YR DEGREE

PURCHASING ASSISTANT SILVER OR 4 YR DEGREE

REGISTRAR SILVER OR 4 YR DEGREE

SCHOOL SECRETARY SILVER OR 4 YR DEGREE

SECRETARY/BOOKKEEPER (ADULT ED) SILVER OR 4 YR DEGREE

SECRETARY/GUIDANCE CLERK SILVER OR 4 YR DEGREE

SECRETARY OPERATIONS/MAINTENANCE SILVER OR 4 YR DEGREE

STUDY HALL SILVER OR 4 YR DEGREE

6 13.07 15.61 18.22 ACCOUNTING TECHNICIAN SILVER OR 4 YR DEGREE

RECORDS MANAGER/ITS SILVER OR 4 YR DEGREE

ACADEMIC ENRICHMENT PARAPROFESSIONAL 2 YR ASSOCIATE DEGREE

DATA ENTRY CLERK SILVER OR 4 YR DEGREE

LIBRARY CLERK OR HIGHER OR 60

POWERSCHOOL SUPPORT SEMESTER HOURS

TEACHING ASSISTANTS: OF COLLEGE

HOURLY WAGE RANGE

-60-



Support Personnel

GBA-E(5)

GRADE TITLE

WORK KEYS

REQUIREMENT

MINIMUM MID-POINT MAXIMUM

HOURLY WAGE RANGE

KINDERGARTEN COURSE WORK

REMEDIAL/LD/TITLE 1 OR TAKEN

CHILD DEV/PRE-SCHOOL AND PASSED

SHADOW/SCRIBE PARAPRO

TECHNOLOGY ASSESSMENT

7 13.67 16.39 19.12 ACTIVITY BUS MAINTENANCE TECHNICIAN SILVER OR 4 YR DEGREE

ASSISTANT CARPENTER SILVER OR 4 YR DEGREE

ASSISTANT ELECTRICIAN SILVER OR 4 YR DEGREE

ASSISTANT PLUMBER SILVER OR 4 YR DEGREE

ASST HVAC/REFRIGERATOR TECH SILVER OR 4 YR DEGREE

ASST. GROUNDS/LANDSCAPING SILVER OR 4 YR DEGREE

GROUNDS EQUIP. OPERATOR/CREW LEADER

SILVER OR 4 YR DEGREE

AFTER SCHOOL PROGRAM SUPERVISOR 2 YR ASSOC DEGREE OR

AT-RISK PROGRAM ASSISTANT SILVER OR 2 YR DEGREE

ISS INSTRUCTOR 60 SEMESTER HRS COLLEGE

PLANT ENGINEER SILVER OR 2 YR DEGREE

REPORT CARD DATA TECHNICIAN SILVER OR 4 YR DEGREE

TEACHING ASSISTANTS COURSE WORK OR TAKEN

TMH/OH/EH/EMH/VH/HH & PASSED PARAPRO ASSESS

SECRETARY/PSYCHOLOGISTS SILVER OR 4 YR DEGREE

TBS/ADM ASST/CLINICAL STAFF PARAPRO ASSESSMENT

ELEMENTARY FOOD SERVICE MGR (SALARY

BASED ON THIS HOURLY RATE ONLY)

8 14.33 17.17 20.05 ACCOUNTS PAYABLE SILVER OR 4 YR DEGREE

ATTENDANCE SPECIALIST SILVER OR 4 YR DEGREE

COMPUTER LAB MANAGER PARAPRO ASSESSMENT

CRAFTSMAN/CARPENTRY SILVER OR 4 YR DEGREE

CRAFTSMAN/PLUMBER SILVER OR 4 YR DEGREE

GROUNDS/LANDSCAPING SPECIALIST SILVER OR 4 YR DEGREE

HOMEBOUND, HOMEBASED, HOMESCHOOL

CLERK

SILVER OR 4 YR DEGREE

SCHOOL ENVIRONMENTAL TECH SILVER OR 4 YR DEGREE

SCHOOL BOOKKEEPER/SECRETARY SILVER OR 4 YR DEGREE

SECRETARY/CURRICULUM SILVER OR 4 YR DEGREE

SECRETARY/FOOD SERVICE SILVER OR 4 YR DEGREE

SECRETARY/SPECIAL SERVICES SILVER OR 4 YR DEGREE

TRANSPORTATION CLERK SILVER OR 4 YR DEGREE

9 14.97 17.96 20.96 ACCOUNTING TECH II SILVER OR 4 YR DEGREE

BOOKKEEPER/FEDERAL PROJECTS SILVER OR 4 YR DEGREE

DISPATCHER SILVER OR 4 YR DEGREE

PROCUREMENT TECH II SILVER OR 4 YR DEGREE

PT/OT ASSISTANT SILVER OR 4 YR DEGREE

MIDDLE/HIGH FOOD SERVICE MANAGER

(SALARY BASED ON THIS HOURLY RATE ONLY) SILVER OR 4 YR DEGREE

10 15.56 18.73 21.85 JUNIOR ELECTRICIAN SILVER OR 4 YR DEGREE

11 16.23 19.46 22.68 ADMINISTRATIVE ASST: SILVER OR 4 YR DEGREE

BENEFITS

CURRICULUM

FACILITIES SERVICES

-61-



Support Personnel

GBA-E(5)

GRADE TITLE

WORK KEYS

REQUIREMENT


HOURLY WAGE RANGE

GENERAL SERVICES

INFO/TECH SERVICES

PERSONNEL SERVICES

SPECIAL SERVICES

STUDENT NUTRITION SERV

STUDENT SERVICES

COMPUTER TECHNICIAN SILVER OR 4 YR DEGREE

CRAFTSMAN/ELECTRICAL SILVER OR 4 YR DEGREE

BUS DRIVER TRAINER/SAFETY TRAINER SILVER OR 4 YR DEGREE

PUBLIC RELATIONS ASST SILVER OR 4 YR DEGREE

12 16.84 20.25 23.58 COMPUTER TECHNICIAN I SILVER OR 4 YR DEGREE

CRAFTSMAN/ELECTRONICS SILVER OR 4 YR DEGREE

CRAFTSMAN/MECHANICAL/HVAC SILVER OR 4 YR DEGREE

EXECUTIVE ASST SILVER OR 4 YR DEGREE

FIRE ALARM TECHNICIAN

JUNIOR PLUMBER SIVER OR 4 YR DEGREE

MASTER LOCKSMITH SILVER OR 4 YR DEGREE

HVAC TECHNICIAN/PM MECHANIC SILVER OR 4 YR DEGREE

PROGRAMMER ANALYST SILVER OR 4 YR DEGREE

ROOFING INSPECTOR/MAINT. TECH. SILVER OR 4 YR DEGREE

SCHEDULING CLERK SILVER OR 4 YR DEGREE

TCT/PEP CLINICAL STAFF II SILVER OR 4 YR DEGREE

13 17.47 20.98 24.49 SENIOR MASTER ELECTRICIAN JOURNEYMAN CREDENTIAL/4

YR DEGREE/GOLD

AREA BUS SUPERVISORS 4 YR DEGREE OR GOLD

SPECIAL REVENUE BOOKKEEPER

CRAFTSMAN ELECTRICIAN 4 YR DEGREE OR GOLD

COMMUNICATION TECHNICIAN 4 YR DEGREE OR GOLD

BOILER MECHANIC

MASTER ELECTRICIAN 4 YR DEGREE OR GOLD

KITCHEN EQUIP REPAIR/REFRIG TECH

SENIOR MASTER CARPENTER JOURNEYMAN CREDENTIAL/4

YR DEGREE/GOLD

SNS TECHNICIAN 4 YR DEGREE OR GOLD

SENIOR MASTER PLUMBER JOURNEYMAN CREDENTIAL/4

YR DEGREE/GOLD

14 18.10 21.75 25.45 STAFF ACCOUNTANT 4 YR DEGREE OR GOLD

A.I.T.S. INFORMATION SPECIALIST 4 YR DEGREE OR GOLD

HUMAN RESOURCE GENERALIST 4 YR DEGREE OR GOLD

15 18.77 22.48 26.23 LEAVE ADMINISTRATOR 4 YR DEGREE OR GOLD

16 19.40 23.24 27.10

17 20.00 24.04 28.09 ACCOUNTS PAYABLE SUPV 4 YR DEGREE OR GOLD

PAYROLL/PERSONNEL SPECIALIST 4 YR DEGREE OR GOLD

ASSISTANT SNS DIRECTOR 4 YR DEGREE OR GOLD

COMPUTER TECHNICIAN II 4 YR DEGREE OR GOLD

PARENT EDUCATOR 4 YR DEGREE

RBHS NON-CLINICAL 4 YR DEGREE OR GOLD

18 20.65 24.80 28.95

19 21.28 25.53 29.77 GRANTS COUNSELOR 4 YR DEGREE

-62-



Support Personnel

GBA-E(5)

GRADE TITLE

WORK KEYS

REQUIREMENT


HOURLY WAGE RANGE

OCCUPATIONAL THERAPIST 4 YR DEGREE

PHYSICAL THERAPIST 4 YR DEGREE

PUBLIC RELATIONS SPECIALIST 4 YR DEGREE

SENIOR STAFF ACCOUNTANT 4 YR DEGREE

BENEFITS SPECIALIST 4 YR DEGREE

YOUTH SERVICES SPECIALIST 4 YR DEGREE

20 21.87 26.29 30.66 LEAD PARENT EDUCATOR 4 YR DEGREE

SUPERINTENDENT'S SECRETARY/CLERK TO

THE BOARD

4 YR DEGREE OR GOLD

FOOD SERVICE ACCOUNTANT 4 YR DEGREE

CONSTRUCTION ACCOUNTANT 4 YR DEGREE

PAYROLL SUPERVISOR 4 YR DEGREE OR GOLD

21 22.59 27.07 31.62 COMPUTER TECHNICIAN III 4 YR DEGREE OR GOLD

COMPLIANCE FACILITATOR 4 YR DEGREE OR GOLD

TITLE 1 COMPLIANCE FACILITATOR 4 YR DEGREE

SR BENEFITS SPECIALIST 4 YR DEGREE

DATABASE SPECIALIST 4 YR DEGREE OR GOLD

CUSTODIAL SUPERVISOR 4 YR DEGREE OR GOLD

22 23.19 27.88 32.49 COMMUNICATION SPECIALIST 4 YR DEGREE

HR SPECIALIST 4 YR DEGREE

23 23.84 28.64 33.45 SOCIAL WORKER/CASE MANAGER 4 YR DEGREE

RBHS (LICSENED)

INTERNAL AUDITOR 4 YR DEGREE

NEGLECTED & DELINQUENT SPECIALIST 4 YR DEGREE

-63-


FY2015-2016 Athletic Supplements

GBA-E(4)

ACTIVITY DANIEL EASLEY LIBERTY PICKENS

Athletic Director 8,257 8,257 8,257 8,257

Varsity Football Head 11,024 11,024 11,024 11,024

Varsity Football First Asst 5,288 5,288 5,288 5,288

Varsity Football Assistant 4,670 4,670 4,670 4,670




JV Football Head 3,958 3,958 3,958 3,958

JV Football Assistant 3,439 3,439 3,439 3,439

Varsity Volleyball Head 2,028 2,028 2,028 2,028

JV Volleyball Head 1,459 1,459 1,459 1,459

Cross Country Head Boys 1,524 1,524 1,524 1,524

Girls 1,524 1,524 1,524 1,524

Varsity Boys Basketball 4,313 4,313 4,313 4,313

Varsity Boys Basketball Assistant 1,848 1,848 1,848 1,848

Varsity Girls Basketball 4,313 4,313 4,313 4,313

Varsity Girls Basketball Assistant 1,848 1,848 1,848 1,848

JV Boys Basketball 1,848 1,848 1,848 1,848

JV Girls Basketball 1,848 1,848 1,848 1,848

9th Grade Boys Basketball "C" 1,478 1,478 1,478 1,478

Varsity Wrestling Head 2,441 2,441 2,441 2,441

Varsity Wrestling Assistant/JV 1,488 1,488 1,488 1,488

Varsity Baseball Head 2,430 2,430 2,430 2,430

Varsity Baseball Assistant 1,488 1,488 1,488 1,488

JV Baseball Head 1,488 1,488 1,488 1,488

Varsity Softball Head 2,430 2,430 2,430 2,430

Varsity Softball Assistant 1,488 1,488 1,488 1,488

JV Softball Head 1,488 1,488 1,488 1,488

Varsity Boys Track Head 2,038 2,038 2,038 2,038

Varsity Girls Track Head 2,038 2,038 2,038 2,038

Varsity Boys Track Assistant 1,349 1,349 1,349 1,349

Varsity Girls Track Assistant 1,349 1,349 1,349 1,349

Varsity Boys Tennis Head 1,482 1,482 1,482 1,482

Varsity Girls Tennis Head 1,482 1,482 1,482 1,482

Varsity Golf Head Boys 1,478 1,478 1,478 1,478

Girls 1,478 1,478 1,478 1,478

JV Boys Golf Boys 985 985 985 985

Girls 985 985 985 985

Varsity Swimming Coach 826 826 826 826

Varsity Boys Soccer Head 2,081 2,081 2,081 2,081

JV Boys Soccer Head 1,480 1,480 1,480 1,480

Varsity Girls Soccer Head 2,081 2,081 2,081 2,081

JV Girls Soccer Head 1,480 1,480 1,480 1,480

Varsity Cheerleader Sponsor 1,890 1,890 1,890 1,890

JV Cheerleader Sponsor 1,478 1,478 1,478 1,478

Competition Cheerleader Sponsor 1,890 1,890 1,890 1,890

JV Competition Cheerleader Sponsor 930 930 930 930

Weight Program Head 2,023 2,023 2,023 2,023

Total 120,242 120,242 120,242 120,242

-64-



GBA-E(4)

DANIEL EASLEY LIBERTY PICKENS

High School Band Director 5,380 5,380 5,380 5,380

Middle Band Director (Additional if assists high school) 2,524 2,524 2,524 2,524

Newspaper 823 823 823 823

Annual (Yearbook) 823 823 823 823

Total 9,550 9,550 9,550 9,550

-65-



GBA-E(4)

Activity Dacusville Edwards Gettys Liberty Pickens

Boys Basketball 1,848 1,848 1,848 1,848 1,848

Girls Basketball 1,848 1,848 1,848 1,848 1,848

Football Head 0 2,465 2,465 2,465 2,465

Football Assistant 0 1,478 1,478 1,478 1,478

Football Assistant 0 1,478 1,478 1,478 1,478

Volleyball 1,478 1,478 1,478 1,478 1,478

Cheerleader Sponsor 1,848 1,848 1,848 1,848 1,848

Additional Coach (school to determine sport based on

needs) 1,478 1,478 1,478 1,478 1,478

Total 8,501 13,922 13,922 13,922 13,922

Middle High

High School Band Director 5,380

Middle Band Director (Additional if assists high school) 1,318 2,524

Newspaper 658 823

Annual (Yearbook) 658 823

Total 2,633 9,550

Athletic Supplements (Middle Schools) 2015-2016

-66-

THE SCHOOL DISTRICT OF PICKENS COUNTY

SALARY SCHEDULE FOR CENTRAL SERVICES PERSONNEL File: GBA-E (3)

Purpose: The purpose of this document is to establish a salary range for district level

certified employees at the coordinator level and above, exclusive of the superintendent.

The superintendent’s salary will be set by contractual agreement with the board of

trustees.

Position Salary Range

Assistant Superintendent $95,427-

$107,651

Executive Director $81,793-

$106,500

Director $68,162-

$97,650

Coordinator $46,521-

$89,300

Note:

Earned degree and length of service will be considered in placement on the salary

schedule.

If the normal percentage increase, which all district employees receive, places an

individual above the limit, the limit will be raised.

Revised 9/23/96, 10/27/97, 9/98, 8/27/01, 8/26/02, 8/25/03, 8/23/04, 8/22/05, 8/28/06,

6/4/07, 7/1/08, 7/1/09, 7/1/10

-67-

Salary Schedule for Non-Certified Professionals File GBA-E(8)

Purpose: The purpose of this document is to establish a salary range for non-certified

professionals.

Salary Range Position

$20,013-30,700 Food Service Manager

$35,277-$58,916 Specialists

Supervisors

Facilitators

$42,637-$88,634 Coordinators

Directors

Note:

Earned degree and length of service will be considered in placement on salary

schedule.

If the normal percentage increase, which all district employees receive, placed an

individual above the limit, the limit will be raised.

*Revised 8/4/2010, 6/20/2012

-68-

GENERAL FUND BUDGET

FY 2015-2016

MISCELLANEOUS SCHEDULES

MANDATED YEAR

OF SERVICE STEP

CATCH UP 1ST

YEAR OF SERVICE

STEP

CATCH UP 2ND

YEAR OF SERVICE

STEP

2% COLA

TEACHERS √ √ √ −

BUS DRIVERS √ − − √

CLASSIFIED − √ Eligible Only − √

ADMINISTRATORS − − − √

22+ YEARS

TEACHERS− − − √ Bonus



Two Step Increases and COLA Matrix


-69-

TEACHER

MANDATED YEAR

OF SERVICE STEP

CLASSIFIED STEP

3, 5, 10, 15, 20

YEAR ELIGIBLE

CLASSIFIED COLA

TEACHERS ABOVE

SCHEDULE YEARS

OF EXPERIENCE

BUS DRIVER STEP BUS DRIVER COLAADMINISTRATOR

COLA

FY 2009-2010 YES FROZEN NO NO YES NO NO

FY 2010-2011 FROZEN FROZEN NO NO FROZEN NO NO

FY 2011-2012 FROZEN FROZEN NO NO FROZEN NO NO

FY 2012-2013YES + 2% PER

LEGISLATIONFROZEN 2% NO YES 2% 2%

FY 2013-2014 YES FROZEN NO NO NO NO NO

FY 2014-2015 YES FROZEN 2%

2% NON-

RECURRING

BONUS

NO 2% 2%

FY 2015-2016YES + CATCH UP

2 STEPS

CATCH UP 1

STEP2%

2% NON-

RECURRING

BONUS

YES 2% 2%



Step and COLA Matrix History


-70-

School Year BSC Proviso BSC Funded Difference

1976-1977 707$

1977-1978 747$

1978-1979 791$ 683$ ($108)

1979-1980 846$ 764$ ($82)

1980-1981 913$ 860$ ($53)

1981-1982 986$ 942$ ($44)

1982-1983 1,056$ 995$ ($61)

1983-1984 1,116$ 1,088$ ($28)

1984-1985 1,180$ 1,178$ ($2)

1985-1986 1,240$ 1,216$ ($24)

1986-1987 1,302$ 1,248$ ($54)

1987-1988 1,341$ 1,337$ ($4)

1988-1989 1,392$ 1,392$ $0

1989-1990 1,467$ 1,467$ $0

1990-1991 1,539$ 1,539$ $0

1991-1992 1,562$ 1,505$ ($57)

1992-1993 1,585$ 1,532$ ($53)

1993-1994 1,581$ 1,581$ $0

1994-1995 1,619$ 1,619$ $0

1995-1996 1,684$ 1,681$ ($3)

1996-1997 1,760$ 1,750$ ($10)

1997-1998 1,839$ 1,830$ ($9)

1998-1999 1,879$ 1,879$ $0

1999-2000 1,937$ 1,937$ $0

2000-2001 2,012$ 2,002$ ($10)

2001-2002 2,073$ 1,881$ ($192)

2002-2003 2,033$ 1,775$ ($258)

2003-2004 2,033$ 1,644$ ($389)

2004-2005 1,852$ 1,820$ ($32)

2005-2006 2,290$ 2,290$ $0

2006-2007 2,367$ 2,367$ $0

2007-2008 2,476$ 2,476$ $0

2008-2009 2,578$ 2,184$ ($394)

2009-2010 2,034$ 1,764$ ($270)

2010-2011 1,630$ 1,617$ ($13)

2011-2012 1,788$ 1,880$ $92

2012-2013 2,012$ 2,012$ $0

2013-2014 2,101$ 2,100$ ($1)

2014-2015 2,120$ 2,101$ ($19)

2015-2016 2,220$


History of Eduction Finance Act

Base Student Cost

-71-

$-

$500

$1,000

$1,500

$2,000

$2,500

$3,000

19

76

-19

77

19

77

-19

78

19

78

-19

79

19

79

-19

80

19

80

-19

81

19

81

-19

82

19

82

-19

83

19

83

-19

84

19

84

-19

85

19

85

-19

86

19

86

-19

87

19

87

-19

88

19

88

-19

89

19

89

-19

90

19

90

-19

91

19

91

-19

92

19

92

-19

93

19

93

-19

94

19

94

-19

95

19

95

-19

96

19

96

-19

97

19

97

-19

98

19

98

-19

99

19

99

-20

00

20

00

-20

01

20

01

-20

02

20

02

-20

03

20

03

-20

04

20

04

-20

05

20

05

-20

06

20

06

-20

07

20

07

-20

08

20

08

-20

09

20

09

-20

10

20

10

-20

11

20

11

-20

12

20

12

-20

13

20

13

-20

14

20

14

-20

15

20

15

-20

16

Am

ou

nt

Fiscal Year

EFA Base Student Cost History

BSC Proviso

BSC Funded

-72-

$-

$500

$1,000

$1,500

$2,000

$2,500

$3,000

19

76

-19

77

19

77

-19

78

19

78

-19

79

19

79

-19

80

19

80

-19

81

19

81

-19

82

19

82

-19

83

19

83

-19

84

19

84

-19

85

19

85

-19

86

19

86

-19

87

19

87

-19

88

19

88

-19

89

19

89

-19

90

19

90

-19

91

19

91

-19

92

19

92

-19

93

19

93

-19

94

19

94

-19

95

19

95

-19

96

19

96

-19

97

19

97

-19

98

19

98

-19

99

19

99

-20

00

20

00

-20

01

20

01

-20

02

20

02

-20

03

20

03

-20

04

20

04

-20

05

20

05

-20

06

20

06

-20

07

20

07

-20

08

20

08

-20

09

20

09

-20

10

20

10

-20

11

20

11

-20

12

20

12

-20

13

20

13

-20

14

20

14

-20

15

20

15

-20

16

Am

ou

nt

Fiscal Year

EFA Base Student Cost History

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2015 Factored Final

South Carolina Department of Revenue

Local Government Services Index Year: 2015Index of Taxpaying Ability Report 2013Tax Year:

District Name Index

ABBEVILLE SCHOOL DISTRICT 0.00259

AIKEN SCHOOL DISTRICT 0.02770

ALLENDALE SCHOOL DISTRICT 0.00104

ANDERSON DISTRICT 1 0.00777





BAMBERG DISTRICT 1 0.00083

BAMBERG DISTRICT 2 0.00059

BARNWELL DISTRICT 19 0.00049



BEAUFORT SCHOOL DISTRICT 0.08516

BERKELEY SCHOOL DISTRICT 0.03613

CALHOUN SCHOOL DISTRICT 0.00376

CHARLESTON SCHOOL DISTRICT 0.13688

CHEROKEE SCHOOL DISTRICT 0.00928

CHESTER SCHOOL DISTRICT 0.00480

CHESTERFIELD SCHOOL DISTRICT 0.00569

CLARENDON DISTRICT 1 0.00149



COLLETON SCHOOL DISTRICT 0.00854

DARLINGTON SCHOOL DISTRICT 0.01061

DILLON DISTRICT 3 0.00086

DILLON SCHOOL DISTRICT 4 0.00264

DORCHESTER DISTRICT 2 0.01980

DORCHESTER DISTRICT 4 0.00284

EDGEFIELD SCHOOL DISTRICT 0.00338

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2015 Factored Final



FAIRFIELD SCHOOL DISTRICT 0.00622

FLORENCE DISTRICT 1 0.01711





GEORGETOWN SCHOOL DISTRICT 0.02555

GREENVILLE SCHOOL DISTRICT 0.09188

GREENWOOD DISTRICT 50 0.00865



HAMPTON DISTRICT 1 0.00170

HAMPTON DISTRICT 2 0.00069

HORRY SCHOOL DISTRICT 0.09221

JASPER SCHOOL DISTRICT 0.00537

KERSHAW SCHOOL DISTRICT 0.00998

LANCASTER SCHOOL DISTRICT 0.01230

LAURENS DISTRICT 55 0.00464

LAURENS DISTRICT 56 0.00247

LEE SCHOOL DISTRICT 0.00187

LEXINGTON DISTRICT 1 0.01966





MARION CNTY SCHOOL DISTRICT 0.00374

MARLBORO SCHOOL DISTRICT 0.00321

MCCORMICK SCHOOL DISTRICT 0.00194

NEWBERRY SCHOOL DISTRICT 0.00624

OCONEE SCHOOL DISTRICT 0.02475

ORANGEBURG DISTRICT 3 0.00290


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2015 Factored Final




PICKENS SCHOOL DISTRICT 0.02153

RICHLAND DISTRICT 1 0.03635

RICHLAND DISTRICT 2 0.02100

SALUDA SCHOOL DISTRICT 0.00205

SPARTANBURG DISTRICT 1 0.00454







SUMTER SCHOOL DISTRICT 0.01275

UNION SCHOOL DISTRICT 0.00348

WILLIAMSBURG SCHOOL DISTRICT 0.00445

YORK DISTRICT 1 0.00409




Total of Indexes: 1.00000

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PROPOSED GENEARL FUND BUDGET

THIRD READING

JUNE 22, 2015

FY15 Budget FY16 Budget 1 Year 1 Year 1 Year 1 Year

Lookback Lookback Lookback Lookback

Local Revenue FY14 Original Budget FY15 Original Budget Millage Millage Millage Millage

Levies for Current Operations 28,845,964$ 30,046,810$

Other Taxes 2,500 5,000

Revenue in Lieu of Taxes 170,000 50,600

Reimbursement for Property Tax

Homestead Exemption

Total - Local Revenue 29,018,464$ 30,102,410$

Increase in average annual 3.80% 3.90%

personal income over last three

years

School Maintenance Allowance 1.00% 1.00%

Total - Allowable % Increase 4.80% 4.90%

Allowable Increase in Fiscal Year Local Revenue 1,392,886$ 1,475,018$

Fiscal Year Operations Millage 112 112 116.60 114.00 115.00 116.00

SDE Growth Factor (CPI plus %population growth) 1.53% 2.58%

Maximum Millage Increase 1.71 2.89 4.60 2.00 3.00 4.00

Non-4% value of a mill (exludes TIF assmt) 273,044$ 273,044$ 273,044$ 273,044$ 273,044$ 273,044$

Allowable Increase in Fiscal Year Local Revenue 467,888$ 788,988$ 1,256,876$ 546,088$ 819,132$ 1,092,176$

Senate Bill 367 requires districts with special legislation to calculate both methods of local

increases and take the most restrictive.

467,888.20$ 788,987.94$ 1,256,876.14$ 546,088.00$ 819,132.00$ 1,092,176.00$

30,580,928$ 30,580,928$ 31,837,804.14$ 31,127,016.00$ 31,400,060.00$ 31,673,104.00$

Maximum Allowable Increase per Act 261 - Without Tier I, II, and III

Maximum Millage Increase per Act 388 and S367

Maximum Allowable Increase Calculations

6/17/2015 C:\Users\smithtr\Documents\Budget\Budget FY16\3rd Reading\Final Budget Book\30 - FY16 MAXIMUM Millage Increase Analysis FY2016

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Millage for Millage for Total

Fiscal Year Operations Debt Service Millage

1989-1990 103.8 30.0 133.8

1990-1991 84.8 22.6 107.4

1991-1992 89.8 21.5 111.3

1992-1993 93.8 25.0 118.8

1993-1994 93.8 18.2 112.0

1994-1995 99.8 18.2 118.0

1995-1996 99.8 19.0 118.8

1996-1997 102.4 18.2 120.6

1997-1998 108.4 22.1 130.5

1998-1999 108.4 21.6 130.0

1999-2000 102.4 17.5 119.9

2000-2001 106.4 17.5 123.9

2001-2002 111.4 17.5 128.9

2002-2003 115.4 20.1 135.5

2003-2004 118.4 14.3 132.7

2004-2005 118.4 19.8 138.2

Reassessment (9.5) 2.2 (7.3)

2005-2006 108.9 22.0 130.9

2006-2007 109.0 19.0 128.0

2007-2008 109.0 58.0 167.0

2008-2009 109.0 56.0 165.0

2009-2010 109.0 50.0 159.0

Reassessment (1.0) 2.0 1.0

2010-2011 108.0 52.0 160.0

2011-2012 108.0 54.0 162.0

2012-2013 108.0 52.5 160.5

2013-2014 108.0 52.5 160.5

Reassessment 4.0 0.7 4.7

2014-2015 112.0 53.2 165.2

2015-2016 112.0 53.2 165.2

Mill Value $273,044 $435,667

The School District of Pickens CountyTax Millage History

Effective for 2007-2008 fiscal year, Act 388 replaces millage on 4% owner

occupied residences with state reimbursement.

June 22, 2015

C:\Users\smithtr\Documents\Budget\Budget FY16\3rd Reading\Final Budget Book\31 - FY16 TAX MILLAGE HISTORY AND MILL VALUE6/17/2015 5:03 PM

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100% 75% 50% 100% 75% 50%

Elementary 72.00$ 54.00$ 36.00$ Elementary 1.50$ 1.13$ 0.75$

Middle 62.00$ 46.50$ 31.00$ Middle 1.50$ 1.13$ 0.75$

High 62.00$ 46.50$ 31.00$ High 1.50$ 1.13$ 0.75$

100% 75% 50% 100% 75% 50%


Middle 5.00$ 3.75$ 2.50$ Middle 1.00$ 0.75$ 0.50$

High 5.00$ 3.75$ 2.50$ High 1.00$ 0.75$ 0.50$

100% 75% 50% 100% 75% 50%


Middle 3.00$ 2.25$ 1.50$ Middle 9.50$ 7.13$ 4.75$

High 3.00$ 2.25$ 1.50$ High 9.75$ 7.31$ 4.88$

100% 75% 50% 100% 75% 50%


Middle 2.00$ 1.50$ 1.00$ Middle 84.00$ 63.00$ 42.00$

High 2.00$ 1.50$ 1.00$ High 84.25$ 63.19$ 42.13$

100% 75% 50% 100% 75% 50%

Career Center 79,852.00$ 59,889.00$ 39,926.00$ Middle Total 48,000$ 36,000$ 24,000$

Adult Ed 1,000.00$ 750.00$ 500.00$ High Total 72,000$ 54,000$ 36,000$

Parenting 1,645.00$ 1,233.75$ 822.50$

C3 16,926.00$ 12,694.50$ 8,463.00$

Other Programs

Administrative Supplies Staff/Professional Development Travel


School Per Pupil Funding Allocations

For 2015-2016 School Year

Instructional Supplies Health Supplies

Copier Supply (Per copier cost $.0075) Media Supplies

Audio Visual Equipment Repair Total Per Pupil (Excludes Band Supplies/Other Programs)

Band Supplies (Allocated Based on Members)

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