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
The School District of Pickens County
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%
The School District of Pickens County
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
-4-
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
The School District of Pickens County
FY2015-2016 Proposed General Fund Budget
3rd Reading - June 22, 2015
Revenue
-5-
REVENUE Account Number/Description Original Budget
The School District of Pickens County
FY2015-2016 Proposed General Fund Budget
3rd Reading - June 22, 2015
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
-6-
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
The School District of Pickens County
FY2015-2016 General Fund Budget
Expenditures by Function
3rd Reading ~ June 22, 2015
-7-
Expenditure Function Original Budget
The School District of Pickens County
FY2015-2016 General Fund Budget
Expenditures by Function
3rd Reading ~ June 22, 2015
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
The School District of Pickens County
FY2015-2016 Proposed General Fund Budget
Expenditures by Object
3rd Reading - June 22, 2015
-9-
Object of Expenditure Original Budget
The School District of Pickens County
FY2015-2016 Proposed General Fund Budget
Expenditures by Object
3rd Reading - June 22, 2015
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
Total Expenditure Budget $109,767,324
-10-
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
445 TECHNOLOGY & SOFTWARE SU 3,621
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
230 SOCIAL SECURITY 773,039
332 TRAVEL 2,700
345 TECHNOLOGY PURCHASED SVCS 47,920
399 OTHER PURCHASED SERVICES 87,111
410 SUPPLIES 153,446
445 TECHNOLOGY & SOFTWARE SU 232,154
112 PRIMARY 14,402,465
112 PROFESSIONAL/EDUCATIONAL 14,194,678
114 TECHNICAL 18,943
115 OFFICE/CLERICAL 314,805
119 SERVICE WORK 55,447
130 SUPPLEMENTS 316,497
210 GROUP HEALTH & LIFE INS. 2,449,713
220 EMPLOYER RETIREMENT 2,403,272
230 SOCIAL SECURITY 1,108,154
270 WORKMENS COMPENSATION 18,237
311 INSTRUCTIONAL SERVICES 14,000
325 RENTALS 0
332 TRAVEL 4,550
345 TECHNOLOGY PURCHASED SVCS 14,975
399 OTHER PURCHASED SERVICES 119,526
410 SUPPLIES 205,369
The School District of Pickens County
FY2015-2016 General Fund Budget
Expenditure Summary by Function and Object
3rd Reading ~ June 22, 2015
-11-
Summary Object Expenditure within Function Original Budget
The School District of Pickens County
FY2015-2016 General Fund Budget
Expenditure Summary by Function and Object
3rd Reading ~ June 22, 2015
445 TECHNOLOGY & SOFTWARE SU 40,125
113 ELEMENTARY 21,278,292
112 PROFESSIONAL/EDUCATIONAL 10,378,906
115 OFFICE/CLERICAL 32,233
119 SERVICE WORK 137,352
130 SUPPLEMENTS 215,831
210 GROUP HEALTH & LIFE INS. 1,302,252
220 EMPLOYER RETIREMENT 1,729,180
230 SOCIAL SECURITY 808,872
332 TRAVEL 500
345 TECHNOLOGY PURCHASED SVCS 126,824
399 OTHER PURCHASED SERVICES 80,788
410 SUPPLIES 165,074
445 TECHNOLOGY & SOFTWARE SU 13,430
114 HIGH SCHOOL 14,991,242
112 PROFESSIONAL/EDUCATIONAL 2,191,503
210 GROUP HEALTH & LIFE INS. 274,604
220 EMPLOYER RETIREMENT 359,187
230 SOCIAL SECURITY 167,650
332 TRAVEL 500
399 OTHER PURCHASED SERVICES 16,109
410 SUPPLIES 99,763
115 VOCATIONAL 3,109,316
112 PROFESSIONAL/EDUCATIONAL 455,281
114 TECHNICAL 219,512
210 GROUP HEALTH & LIFE INS. 129,714
220 EMPLOYER RETIREMENT 110,599
230 SOCIAL SECURITY 51,622
399 OTHER PURCHASED SERVICES 10,415
121 EDUCABLE MENTALLY HAND. 977,141
112 PROFESSIONAL/EDUCATIONAL 88,752
114 TECHNICAL 211,899
210 GROUP HEALTH & LIFE INS. 61,563
220 EMPLOYER RETIREMENT 49,277
-12-
Summary Object Expenditure within Function Original Budget
The School District of Pickens County
FY2015-2016 General Fund Budget
Expenditure Summary by Function and Object
3rd Reading ~ June 22, 2015
230 SOCIAL SECURITY 23,000
399 OTHER PURCHASED SERVICES 6,398
122 TRAINABLE MENT. HANDICAP 440,887
112 PROFESSIONAL/EDUCATIONAL 60,860
114 TECHNICAL 121,428
210 GROUP HEALTH & LIFE INS. 41,567
220 EMPLOYER RETIREMENT 29,877
230 SOCIAL SECURITY 13,945
399 OTHER PURCHASED SERVICES 4,649
123 ORTHOPEDICALLY HANDICAP 272,325
112 PROFESSIONAL/EDUCATIONAL 60,860
114 TECHNICAL 17,854
210 GROUP HEALTH & LIFE INS. 10,943
220 EMPLOYER RETIREMENT 12,901
230 SOCIAL SECURITY 6,022
399 OTHER PURCHASED SERVICES 1,116
410 SUPPLIES 262
124 VISUALLY HANDICAPPED 109,958
112 PROFESSIONAL/EDUCATIONAL 104,658
210 GROUP HEALTH & LIFE INS. 17,342
220 EMPLOYER RETIREMENT 17,153
230 SOCIAL SECURITY 8,006
399 OTHER PURCHASED SERVICES 744
125 HEARING HANDICAPPED 147,903
112 PROFESSIONAL/EDUCATIONAL 491,035
210 GROUP HEALTH & LIFE INS. 74,144
220 EMPLOYER RETIREMENT 80,481
230 SOCIAL SECURITY 37,564
399 OTHER PURCHASED SERVICES 5,207
126 SPEECH HANDICAPPED 688,432
112 PROFESSIONAL/EDUCATIONAL 2,457,002
114 TECHNICAL 200,401
210 GROUP HEALTH & LIFE INS. 329,209
-13-
Summary Object Expenditure within Function Original Budget
The School District of Pickens County
FY2015-2016 General Fund Budget
Expenditure Summary by Function and Object
3rd Reading ~ June 22, 2015
220 EMPLOYER RETIREMENT 432,600
230 SOCIAL SECURITY 202,016
399 OTHER PURCHASED SERVICES 33,643
127 LEARNING DISABLITIES 3,654,871
112 PROFESSIONAL/EDUCATIONAL 153,186
114 TECHNICAL 111,472
210 GROUP HEALTH & LIFE INS. 51,869
220 EMPLOYER RETIREMENT 36,508
230 SOCIAL SECURITY 18,467
399 OTHER PURCHASED SERVICES 3,348
128 EMOTIONALLY HANDICAPPED 374,850
112 PROFESSIONAL/EDUCATIONAL 83,148
114 TECHNICAL 19,153
210 GROUP HEALTH & LIFE INS. 15,080
220 EMPLOYER RETIREMENT 16,767
230 SOCIAL SECURITY 7,826
399 OTHER PURCHASED SERVICES 1,116
136 PRESCHOOL HAND. IT 3&4 YR 143,090
112 PROFESSIONAL/EDUCATIONAL 26,738
114 TECHNICAL 17,854
210 GROUP HEALTH & LIFE INS. 9,746
220 EMPLOYER RETIREMENT 7,309
230 SOCIAL SECURITY 3,411
399 OTHER PURCHASED SERVICES 1,488
137 PRESCHOOL SELF CON. 3 & 4 66,545
112 PROFESSIONAL/EDUCATIONAL 241,369
114 TECHNICAL 90,082
210 GROUP HEALTH & LIFE INS. 47,746
220 EMPLOYER RETIREMENT 54,325
230 SOCIAL SECURITY 25,356
332 TRAVEL 1,000
399 OTHER PURCHASED SERVICES 6,509
139 EARLY CHILDHOOD PROGRAMS 466,386
-14-
Summary Object Expenditure within Function Original Budget
The School District of Pickens County
FY2015-2016 General Fund Budget
Expenditure Summary by Function and Object
3rd Reading ~ June 22, 2015
112 PROFESSIONAL/EDUCATIONAL 950,404
210 GROUP HEALTH & LIFE INS. 101,957
220 EMPLOYER RETIREMENT 155,771
230 SOCIAL SECURITY 72,706
399 OTHER PURCHASED SERVICES 7,045
141 GIFTED & TALENTED ACADEM 1,287,883
230 SOCIAL SECURITY 22,700
143 ADVANCED PLACEMENT 22,700
112 PROFESSIONAL/EDUCATIONAL 255,319
210 GROUP HEALTH & LIFE INS. 2,206
220 EMPLOYER RETIREMENT 31,048
230 SOCIAL SECURITY 18,186
313 STUDENT SERVICES 3,000
399 OTHER PURCHASED SERVICES 0
145 HOMEBOUND 309,759
112 PROFESSIONAL/EDUCATIONAL 224,262
210 GROUP HEALTH & LIFE INS. 25,505
220 EMPLOYER RETIREMENT 36,757
230 SOCIAL SECURITY 17,156
311 INSTRUCTIONAL SERVICES 3,500
323 REPAIRS & MAINTENANCE 800
332 TRAVEL 6,600
399 OTHER PURCHASED SERVICES 1,674
410 SUPPLIES 11,000
148 GIFTED & TALENTED-ARTIST 327,253
112 PROFESSIONAL/EDUCATIONAL 71,864
114 TECHNICAL 80,576
210 GROUP HEALTH & LIFE INS. 47,503
220 EMPLOYER RETIREMENT 24,985
230 SOCIAL SECURITY 11,662
399 OTHER PURCHASED SERVICES 3,905
161 AUTISM 240,493
114 TECHNICAL 4,612
-15-
Summary Object Expenditure within Function Original Budget
The School District of Pickens County
FY2015-2016 General Fund Budget
Expenditure Summary by Function and Object
3rd Reading ~ June 22, 2015
120 TEMPORARY SALARIES 1,559
210 GROUP HEALTH & LIFE INS. 3,342
220 EMPLOYER RETIREMENT 4,484
230 SOCIAL SECURITY 2,538
410 SUPPLIES 600
181 ADULT BASIC 17,135
112 PROFESSIONAL/EDUCATIONAL 2,804
220 EMPLOYER RETIREMENT 460
230 SOCIAL SECURITY 215
332 TRAVEL 50
410 SUPPLIES 600
182 ADULT SECONDARY 4,128
111 ADMINISTRATIVE 28,869
114 TECHNICAL 37,993
115 OFFICE/CLERICAL 13,025
210 GROUP HEALTH & LIFE INS. 19,209
220 EMPLOYER RETIREMENT 13,094
230 SOCIAL SECURITY 6,111
410 SUPPLIES 750
188 PARENTING\FAMILY LITERACY 119,051
331 STUDENT TRANSPORTATION 7,500
190 INST. PUPIL ACTIVITES 7,500
111 ADMINISTRATIVE 85,045
115 OFFICE/CLERICAL 27,997
210 GROUP HEALTH & LIFE INS. 12,969
220 EMPLOYER RETIREMENT 18,528
230 SOCIAL SECURITY 8,648
332 TRAVEL 5,300
410 SUPPLIES 500
445 TECHNOLOGY & SOFTWARE SU 750
211 ATTENDANCE-SOCIAL WORK 159,736
112 PROFESSIONAL/EDUCATIONAL 1,702,158
115 OFFICE/CLERICAL 137,137
-16-
Summary Object Expenditure within Function Original Budget
The School District of Pickens County
FY2015-2016 General Fund Budget
Expenditure Summary by Function and Object
3rd Reading ~ June 22, 2015
210 GROUP HEALTH & LIFE INS. 225,325
220 EMPLOYER RETIREMENT 301,460
230 SOCIAL SECURITY 140,706
313 STUDENT SERVICES 17,500
399 OTHER PURCHASED SERVICES 17,110
212 GUIDANCE 2,541,396
112 PROFESSIONAL/EDUCATIONAL 104,862
113 PROFESSIONAL/OTHER 291,271
210 GROUP HEALTH & LIFE INS. 76,268
220 EMPLOYER RETIREMENT 64,926
230 SOCIAL SECURITY 30,304
332 TRAVEL 1,800
399 OTHER PURCHASED SERVICES 17,296
410 SUPPLIES 27,801
213 HEALTH SERVICES 614,527
332 TRAVEL 2,500
410 SUPPLIES 500
214 PSYCHOLOGICAL SERVICES 3,000
111 ADMINISTRATIVE 359,618
112 PROFESSIONAL/EDUCATIONAL 748,420
115 OFFICE/CLERICAL 85,203
210 GROUP HEALTH & LIFE INS. 146,099
220 EMPLOYER RETIREMENT 199,549
230 SOCIAL SECURITY 93,139
332 TRAVEL 2,000
360 PRINTING & BINDING 1,000
395 OTHER PROFESSIONAL & TECH 41,419
399 OTHER PURCHASED SERVICES 11,084
410 SUPPLIES 133,500
221 IMP. OF INST. CURRICULM 1,821,032
112 PROFESSIONAL/EDUCATIONAL 1,263,492
115 OFFICE/CLERICAL 133,097
210 GROUP HEALTH & LIFE INS. 157,453
220 EMPLOYER RETIREMENT 228,901
-17-
Summary Object Expenditure within Function Original Budget
The School District of Pickens County
FY2015-2016 General Fund Budget
Expenditure Summary by Function and Object
3rd Reading ~ June 22, 2015
230 SOCIAL SECURITY 106,839
323 REPAIRS & MAINTENANCE 16,825
345 TECHNOLOGY PURCHASED SVCS 60,253
399 OTHER PURCHASED SERVICES 11,344
410 SUPPLIES 13,735
430 LIBRARY BOOKS 51,392
440 PERIODICALS 14,573
445 TECHNOLOGY & SOFTWARE SU 13,125
222 LIBRARY & MEDIA SERVICES 2,071,029
111 ADMINISTRATIVE 317,520
115 OFFICE/CLERICAL 50,384
210 GROUP HEALTH & LIFE INS. 29,168
220 EMPLOYER RETIREMENT 55,574
230 SOCIAL SECURITY 25,939
332 TRAVEL 2,500
399 OTHER PURCHASED SERVICES 372
410 SUPPLIES 4,800
223 SUPERVISION SPECIAL PROG. 486,258
312 INSTRUCTION IMPROVEMENT 37,859
332 TRAVEL 43,211
399 OTHER PURCHASED SERVICES 21,409
410 SUPPLIES 24,365
640 DUES & FEES 450
224 IMP. OF INST. IN SERVICE 127,294
115 OFFICE/CLERICAL 2,530
220 EMPLOYER RETIREMENT 277
230 SOCIAL SECURITY 193
318 AUDIT SERVICES 52,500
319 LEGAL SERVICES 268,200
332 TRAVEL 25,000
395 OTHER PROFESSIONAL & TECH 25,000
410 SUPPLIES 2,000
640 DUES & FEES 26,500
720 BOARD CONTINGENCY 100,000
-18-
Summary Object Expenditure within Function Original Budget
The School District of Pickens County
FY2015-2016 General Fund Budget
Expenditure Summary by Function and Object
3rd Reading ~ June 22, 2015
231 BOARD OF EDUCATION 502,200
111 ADMINISTRATIVE 227,651
115 OFFICE/CLERICAL 39,663
210 GROUP HEALTH & LIFE INS. 25,749
220 EMPLOYER RETIREMENT 45,288
230 SOCIAL SECURITY 21,138
290 OTHER EMPLOYEE BENEFITS 12,000
315 MANAGEMENT SERVICES 10,000
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
210 GROUP HEALTH & LIFE INS. 791,369
220 EMPLOYER RETIREMENT 991,962
230 SOCIAL SECURITY 462,996
325 RENTALS 239,405
332 TRAVEL 13,500
399 OTHER PURCHASED SERVICES 48,725
410 SUPPLIES 61,994
445 TECHNOLOGY & SOFTWARE SU 14,000
640 DUES & FEES 4,335
233 SCHOOL ADMINISTRATION 8,657,101
119 SERVICE WORK 57,120
220 EMPLOYER RETIREMENT 8,510
230 SOCIAL SECURITY 4,370
251 STUDENT TRANS. FED/DIST 70,000
111 ADMINISTRATIVE 92,325
113 PROFESSIONAL/OTHER 236,652
115 OFFICE/CLERICAL 141,477
210 GROUP HEALTH & LIFE INS. 73,651
-19-
Summary Object Expenditure within Function Original Budget
The School District of Pickens County
FY2015-2016 General Fund Budget
Expenditure Summary by Function and Object
3rd Reading ~ June 22, 2015
220 EMPLOYER RETIREMENT 77,107
230 SOCIAL SECURITY 35,990
316 DATA PROCESSING SERVICES 9,000
318 AUDIT SERVICES 10,000
323 REPAIRS & MAINTENANCE 20,613
332 TRAVEL 4,800
345 TECHNOLOGY PURCHASED SVCS 3,300
360 PRINTING & BINDING 8,000
395 OTHER PROFESSIONAL & TECH 6,800
410 SUPPLIES 13,875
445 TECHNOLOGY & SOFTWARE SU 7,934
540 EQUIPMENT 15,000
640 DUES & FEES 3,000
690 OTHER OBJECTS 11,253
252 FISCAL SERVICES 770,777
111 ADMINISTRATIVE 80,000
115 OFFICE/CLERICAL 61,909
116 CRAFTS/TRADES 1,351,969
119 SERVICE WORK 2,518,325
130 SUPPLEMENTS 5,000
210 GROUP HEALTH & LIFE INS. 857,594
220 EMPLOYER RETIREMENT 657,600
230 SOCIAL SECURITY 306,934
314 STAFF SERVICES 8,000
321 PUBLIC UTILITY SERVICES 385,858
323 REPAIRS & MAINTENANCE 569,668
324 PROPERTY INSURANCE 725,291
325 RENTALS 2,500
329 OTHER PROPERTY SERVICES 51,600
332 TRAVEL 4,250
340 COMMUNICATION 274,610
345 TECHNOLOGY PURCHASED SVCS 16,300
395 OTHER PROFESSIONAL & TECH 20,000
399 OTHER PURCHASED SERVICES 70,272
410 SUPPLIES 865,663
445 TECHNOLOGY & SOFTWARE SU 3,000
-20-
Summary Object Expenditure within Function Original Budget
The School District of Pickens County
FY2015-2016 General Fund Budget
Expenditure Summary by Function and Object
3rd Reading ~ June 22, 2015
470 ELECTRICITY 3,406,340
471 NATURAL GAS 367,013
472 PROPANE GAS 2,437
473 OTHER GAS/FUEL OIL 167,900
520 CONSTRUCTION SERVICES 29,359
540 EQUIPMENT 63,000
640 DUES & FEES 250
254 OPERATION & MAINTENANCE 12,872,642
113 PROFESSIONAL/OTHER 71,394
115 OFFICE/CLERICAL 158,169
117 OPERATIVE 1,927,006
210 GROUP HEALTH & LIFE INS. 646,533
220 EMPLOYER RETIREMENT 340,413
230 SOCIAL SECURITY 158,887
314 STAFF SERVICES 7,000
323 REPAIRS & MAINTENANCE 2,000
325 RENTALS 4,394
331 STUDENT TRANSPORTATION 10,000
332 TRAVEL 3,000
410 SUPPLIES 3,000
445 TECHNOLOGY & SOFTWARE SU 8,315
545 PUPIL-USE TECHNOLOGY & SW 50,000
690 OTHER OBJECTS 1,237
255 STUDENT TRANSPORTATION 3,391,348
210 GROUP HEALTH & LIFE INS. 283,767
220 EMPLOYER RETIREMENT 285,558
230 SOCIAL SECURITY 168,946
256 FOOD SERVICES 738,271
115 OFFICE/CLERICAL 79,410
210 GROUP HEALTH & LIFE INS. 12,969
220 EMPLOYER RETIREMENT 13,015
230 SOCIAL SECURITY 6,075
325 RENTALS 19,294
332 TRAVEL 2,800
-21-
Summary Object Expenditure within Function Original Budget
The School District of Pickens County
FY2015-2016 General Fund Budget
Expenditure Summary by Function and Object
3rd Reading ~ June 22, 2015
410 SUPPLIES 3,000
445 TECHNOLOGY & SOFTWARE SU 849
470 ELECTRICITY 24,651
471 NATURAL GAS 2,777
640 DUES & FEES 225
257 INTERNAL SERVICES 165,065
395 OTHER PROFESSIONAL & TECH 430,516
258 SECURITY 430,516
315 MANAGEMENT SERVICES 20,250
262 PLANNING 20,250
115 OFFICE/CLERICAL 42,448
130 SUPPLEMENTS 7,500
210 GROUP HEALTH & LIFE INS. 10,669
220 EMPLOYER RETIREMENT 6,957
230 SOCIAL SECURITY 3,247
310 PROFESSIONAL & TECHNICAL 2,000
332 TRAVEL 1,000
340 COMMUNICATION 51,823
360 PRINTING & BINDING 10,000
399 OTHER PURCHASED SERVICES 3,000
410 SUPPLIES 4,000
445 TECHNOLOGY & SOFTWARE SU 750
640 DUES & FEES 500
690 OTHER OBJECTS 4,000
263 INFORMATION SERVICES 147,895
111 ADMINISTRATIVE 176,760
115 OFFICE/CLERICAL 220,191
140 TERMINAL LEAVE 350,000
210 GROUP HEALTH & LIFE INS. 51,597
211 KEY MAN LIFE 71,125
220 EMPLOYER RETIREMENT 65,060
230 SOCIAL SECURITY 30,367
260 UNEMPLOYMENT COMPENSATION 83,560
270 WORKMENS COMPENSATION 613,909
-22-
Summary Object Expenditure within Function Original Budget
The School District of Pickens County
FY2015-2016 General Fund Budget
Expenditure Summary by Function and Object
3rd Reading ~ June 22, 2015
314 STAFF SERVICES 41,573
325 RENTALS 5,425
332 TRAVEL 5,164
345 TECHNOLOGY PURCHASED SVCS 12,000
399 OTHER PURCHASED SERVICES 396,750
410 SUPPLIES 25,687
445 TECHNOLOGY & SOFTWARE SU 27,500
640 DUES & FEES 2,125
264 STAFF SERVICES 2,178,793
111 ADMINISTRATIVE 221,436
113 PROFESSIONAL/OTHER 371,843
115 OFFICE/CLERICAL 84,364
210 GROUP HEALTH & LIFE INS. 118,485
220 EMPLOYER RETIREMENT 112,135
230 SOCIAL SECURITY 52,474
315 MANAGEMENT SERVICES 4,500
316 DATA PROCESSING SERVICES 12,366
323 REPAIRS & MAINTENANCE 26,000
325 RENTALS 40,851
332 TRAVEL 26,500
345 TECHNOLOGY PURCHASED SVCS 275,000
360 PRINTING & BINDING 5,000
399 OTHER PURCHASED SERVICES 7,000
410 SUPPLIES 19,216
445 TECHNOLOGY & SOFTWARE SU 251,585
545 PUPIL-USE TECHNOLOGY & SW 6,511
266 TECHNOLOGY & DATA PROCESS 1,635,267
116 CRAFTS/TRADES 27,662
130 SUPPLEMENTS 636,896
210 GROUP HEALTH & LIFE INS. 4,411
220 EMPLOYER RETIREMENT 100,418
230 SOCIAL SECURITY 47,798
323 REPAIRS & MAINTENANCE 98,500
395 OTHER PROFESSIONAL & TECH 160,852
410 SUPPLIES 64,756
-23-
Summary Object Expenditure within Function Original Budget
The School District of Pickens County
FY2015-2016 General Fund Budget
Expenditure Summary by Function and Object
3rd Reading ~ June 22, 2015
271 PUPIL SERVICE ACTIVITIES 1,141,293
130 SUPPLEMENTS 6,475
220 EMPLOYER RETIREMENT 1,030
230 SOCIAL SECURITY 495
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
Total Expenditure Budget $109,767,324
-24-
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.
-25-
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.
-26-
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.
-27-
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
-28-
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:
-29-
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
-30-
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.
-31-
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.
-32-
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.
-33-
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.
-34-
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
-35-
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.
-36-
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.
-37-
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.
-38-
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.
-39-
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.
-40-
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.”
-41-
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.
-42-
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
-43-
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.
-44-
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
-45-
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.
-46-
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
-47-
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.
-48-
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.
-49-
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.
-50-
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
Teacher - Special Education 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
Secretary 1.0 8 hours/225 days per school
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.
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.
-51-
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
Teacher - Special Education 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
Secretary 1.0 8 hours/225 days per school
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.
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.
-52-
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
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.
-53-
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
-54-
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)
SCHOOL SIZE SALARY RANGE
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)
SCHOOL SIZE SALARY RANGE
MIDDLE (230 DAYS)
SCHOOL SIZE FACTOR
HIGH SCHOOL MIDDLE SCHOOL
SECONDARY (230 DAYS)
-55-
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) + $8,000 supplement
SALARY SCHEDULE FOR ASSISTANT PRINCIPALS
-56-
SCHOOL DISTRICT OF PICKENS COUNTY
2015-2016 SALARY SCHEDULE FOR CERTIFIED ADMINISTRATORS
(BASED ON 190 DAYS)
GBA-E(1)
CLASS III CLASS II CLASS 1 CLASS VII CLASS VIII
PRIOR YEARS
OF
EXPERIENCE
BACHELORS
DEGREE
BACHELORS
DEGREE
PLUS 18
HOURS
REGULAR
MASTERS
DEGREE
MASTERS +30
(APPROVED
PROGRAM) DOCTORATE
0 31,878 33,257 36,354 39,550 42,698
1 31,878 33,257 36,354 39,550 42,698
2 32,457 33,862 37,016 40,271 43,476
3 33,036 34,467 37,678 40,992 44,254
4 33,685 35,368 38,666 41,981 45,590
5 34,616 36,297 39,656 42,970 46,874
6 35,515 37,199 40,593 43,907 48,210
7 36,394 38,128 41,633 44,896 49,494
8 37,242 39,028 42,623 45,886 50,829
9 37,863 39,854 43,612 46,874 52,166
10 38,556 40,652 44,600 47,863 53,475
11 39,279 41,478 45,590 48,853 54,786
12 39,973 42,276 46,553 49,841 56,121
13 40,593 42,690 47,541 50,829 57,407
14 41,288 43,383 48,532 51,819 58,742
15 42,011 44,107 49,520 52,808 60,073
16 42,704 44,800 50,508 53,796 61,388
17 43,427 45,524 51,499 54,786 62,698
18 44,122 46,218 52,487 55,775 63,982
19 44,948 46,941 53,475 56,764 65,318
20 45,746 47,634 54,466 57,753 66,654
21 46,177 47,978 55,021 58,375 67,304
22 46,613 48,325 55,571 59,001 67,985
23 47,053 48,780 56,126 59,633 68,673
24 47,498 49,240 56,681 60,271 69,340
25 47,947 49,705 57,242 60,860 70,014
-57-
RN's LPN's0 28,362$ 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
-58-
SCHOOL DISTRICT OF PICKENS COUNTY
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-
School District of Pickens County
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
HIGHER OR 60 SEMESTER
HRS COLLEGE COURSE
WORK OR TAKEN & PASSED
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
HIGHER OR 60 SEMESTER
HRS COLLEGE COURSE
WORK OR TAKEN & PASSED
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-
School District of Pickens County
FY2015-2016 Job Classification List - Grade Order
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-
School District of Pickens County
FY2015-2016 Job Classification List - Grade Order
Support Personnel
GBA-E(5)
GRADE TITLE
WORK KEYS
REQUIREMENT
MINIMUM MID-POINT MAXIMUM
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-
School District of Pickens County
FY2015-2016 Job Classification List - Grade Order
Support Personnel
GBA-E(5)
GRADE TITLE
WORK KEYS
REQUIREMENT
MINIMUM MID-POINT MAXIMUM
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-
School District of Pickens County
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
Varsity Football Assistant 4,670 4,670 4,670 4,670
Varsity Football Assistant 4,670 4,670 4,670 4,670
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-
School District of Pickens County
FY2015-2016 Athletic Supplements
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-
School District of Pickens County
FY2015-2016 Athletic Supplements
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-$88,634 Coordinators
Directors
Note:
Earned degree and length of service will be considered in placement on salary
schedule.
If the normal percentage increase, which all district employees receive, placed an
individual above the limit, the limit will be raised.
*Revised 8/4/2010, 6/20/2012
-68-
GENERAL FUND BUDGET
FY 2015-2016
MISCELLANEOUS SCHEDULES
MANDATED YEAR
OF SERVICE STEP
CATCH UP 1ST
YEAR OF SERVICE
STEP
CATCH UP 2ND
YEAR OF SERVICE
STEP
2% COLA
TEACHERS √ √ √ −
BUS DRIVERS √ − − √
CLASSIFIED − √ Eligible Only − √
ADMINISTRATORS − − − √
22+ YEARS
TEACHERS− − − √ Bonus
The School District of Pickens County
FY2015-2016 Proposed General Fund Budget
Two Step Increases and COLA Matrix
3rd Reading - June 22, 2015
-69-
TEACHER
MANDATED YEAR
OF SERVICE STEP
CLASSIFIED STEP
3, 5, 10, 15, 20
YEAR ELIGIBLE
CLASSIFIED COLA
TEACHERS ABOVE
SCHEDULE YEARS
OF EXPERIENCE
BUS DRIVER STEP BUS DRIVER COLAADMINISTRATOR
COLA
FY 2009-2010 YES FROZEN NO NO YES NO NO
FY 2010-2011 FROZEN FROZEN NO NO FROZEN NO NO
FY 2011-2012 FROZEN FROZEN NO NO FROZEN NO NO
FY 2012-2013YES + 2% PER
LEGISLATIONFROZEN 2% NO YES 2% 2%
FY 2013-2014 YES FROZEN NO NO NO NO NO
FY 2014-2015 YES FROZEN 2%
2% NON-
RECURRING
BONUS
NO 2% 2%
FY 2015-2016YES + CATCH UP
2 STEPS
CATCH UP 1
STEP2%
2% NON-
RECURRING
BONUS
YES 2% 2%
The School District of Pickens County
FY2015-2016 Proposed General Fund Budget
Step and COLA Matrix History
3rd Reading - June 22, 2015
-70-
School Year BSC Proviso BSC Funded Difference
1976-1977 707$
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$ ($19)
2015-2016 2,220$
The School District of Pickens County
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
-73-
-74-
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
ANDERSON DISTRICT 2 0.00256
ANDERSON DISTRICT 3 0.00186
ANDERSON DISTRICT 4 0.00465
ANDERSON DISTRICT 5 0.01297
BAMBERG DISTRICT 1 0.00083
BAMBERG DISTRICT 2 0.00059
BARNWELL DISTRICT 19 0.00049
BARNWELL DISTRICT 29 0.00072
BARNWELL DISTRICT 45 0.00146
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
CLARENDON DISTRICT 2 0.00249
CLARENDON DISTRICT 3 0.00043
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
-75-
2015 Factored Final
South Carolina Department of Revenue
Local Government Services Index Year: 2015Index of Taxpaying Ability Report 2013Tax Year:
FAIRFIELD SCHOOL DISTRICT 0.00622
FLORENCE DISTRICT 1 0.01711
FLORENCE DISTRICT 2 0.00069
FLORENCE DISTRICT 3 0.00250
FLORENCE DISTRICT 4 0.00108
FLORENCE DISTRICT 5 0.00059
GEORGETOWN SCHOOL DISTRICT 0.02555
GREENVILLE SCHOOL DISTRICT 0.09188
GREENWOOD DISTRICT 50 0.00865
GREENWOOD DISTRICT 51 0.00062
GREENWOOD DISTRICT 52 0.00272
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
LEXINGTON DISTRICT 2 0.01247
LEXINGTON DISTRICT 3 0.00194
LEXINGTON DISTRICT 4 0.00150
LEXINGTON DISTRICT 5 0.01963
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
ORANGEBURG DISTRICT 4 0.00325
-76-
2015 Factored Final
South Carolina Department of Revenue
Local Government Services Index Year: 2015Index of Taxpaying Ability Report 2013Tax Year:
ORANGEBURG DISTRICT 5 0.00762
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
SPARTANBURG DISTRICT 2 0.00890
SPARTANBURG DISTRICT 3 0.00294
SPARTANBURG DISTRICT 4 0.00220
SPARTANBURG DISTRICT 5 0.01063
SPARTANBURG DISTRICT 6 0.01234
SPARTANBURG DISTRICT 7 0.00959
SUMTER SCHOOL DISTRICT 0.01275
UNION SCHOOL DISTRICT 0.00348
WILLIAMSBURG SCHOOL DISTRICT 0.00445
YORK DISTRICT 1 0.00409
YORK DISTRICT 2 0.01396
YORK DISTRICT 3 0.01956
YORK DISTRICT 4 0.01194
Total of Indexes: 1.00000
-77-
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
-78-
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 $435,667
The School District of Pickens CountyTax Millage History
Effective for 2007-2008 fiscal year, Act 388 replaces millage on 4% owner
occupied residences with state reimbursement.
June 22, 2015
C:\Users\smithtr\Documents\Budget\Budget FY16\3rd Reading\Final Budget Book\31 - FY16 TAX MILLAGE HISTORY AND MILL VALUE6/17/2015 5:03 PM
-79-
100% 75% 50% 100% 75% 50%
Elementary 72.00$ 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%
Elementary 4.00$ 3.00$ 2.00$ Elementary 1.00$ 0.75$ 0.50$
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%
Elementary 3.00$ 2.25$ 1.50$ Elementary 9.25$ 6.94$ 4.63$
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%
Elementary 2.00$ 1.50$ 1.00$ Elementary 92.75$ 69.56$ 46.38$
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 District of Pickens County
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)
-80-