· 2015/16 revised annual operating budget . budget & goals committee meeting . february 17,...
TRANSCRIPT
REVISED Annual Operating Budget
Of Livingston Parish Public Schools
For the Period July 1, 2015 through June 30, 2016
2015/16 Revised Annual Operating Budget
Budget & Goals Committee Meeting February 17, 2016
For Board Adoption on
February 18, 2016
General Fund Fund 01 Terry Hughes, Business Manager Second Sales Tax Fund 02 Ashley Aime, Accountant 7 Mill Maintenance Fund 03 Ashley Aime, Accountant Sinking Fund Fund 04 Terry Hughes, Business Manager Construction Fund 05 Kim Stewart, Assistant Business Manager School Food Service Fund 09 Christal Glascock, Accountant Leah Smith, Supervisor of Child Nutrition Programs Federal Funds Fund 06 Ashley Aime, Accountant Eric Penalber, Director of Special Education Programs
Fund 10 Ashley Aime, Accountant Sharon Anderson, Director of Federal Programs
1
Federal Funds (Continued) Fund 11 Christina Coats, Accountant
Fund 12 Ashley Aime, Accountant Sharon Anderson, Director of Federal Programs State Funds Fund 13 Christina Coats, Accountant Fund 14 Christina Coats, Accountant Contact Information Terry Hughes [email protected] 686-4235 Kim Stewart [email protected] 686-4307 Ashley Aime [email protected] 686-4219
Sharon Anderson [email protected] 686-4218 Christina Coats [email protected] 686-4211 Eric Penalber [email protected] 686-4245
Christal Glascock [email protected] 686-4224
Leah Smith [email protected] 686-4278
2
2015/16 2015/16 2015/16 7/1/2015 6/30/2016
Projected Projected Projected Annual Actual Projected
Fund Revenues Disbursements Surplus (Deficit) Fund Balance Fund Balance
01 - General Fund 197,352,126 (198,767,980) (1,415,854) 17,836,744 16,420,890
02 - 2nd Sales Tax 19,214,450 (24,122,750) (4,908,300) 24,236,817 19,328,517
03 - 7 Mill Maintenance 7,947,016 (7,419,858) 527,158 2,462,885 2,990,043
04 - Sinking Fund 9,298,900 (9,275,635) 23,265 4,099,712 4,122,977
05 - Construction 8,667,677 (19,525,654) (10,857,977) 24,595,144 13,737,167
06 - Special Ed (IDEA) 9,101,410 (9,101,410) - - -
09 - School Food Service 13,500,267 (13,222,388) 277,879 206,141 484,020
10 - Title I 5,641,213 (5,641,213) - - -
11 - Special Federal 2,375,947 (2,375,947) - - -
12 - Other Federal Programs 2,016,336 (2,016,336) - - -
13 - 8(G) Funds 284,793 (284,793) - - -
14 - Other State Programs 856,187 (856,187) - - -
GRAND TOTAL
ALL FUNDS 276,256,322$ (292,610,151)$ (16,353,829)$ 73,437,443$ 57,083,614$
Revision - February 18, 2016Final -
Recap of 2015/16 Revised Budgets for All Funds
Livingston Parish Public Schools
Original Adoption - August 20, 2015
3
GENERAL FUND
4
ACTUAL ACTUAL ORIGINAL REVISED % OF % OF2013/14 2014/15 2015/16 2015/16 TOTAL CHANGE
REVENUES:
Local Sources 30,066,725$ 33,078,059$ 34,541,000$ 34,746,000$ 18% 0.59%State Sources 155,970,056 158,480,984 159,823,551 160,227,926 81% 0.25%Federal Sources - - - - 0% 0.00%Other Sources of Funds (KP Code 0051000) 1,140,369 2,353,249 2,285,000 2,378,200 1% 4.08%
TOTAL REVENUES 187,177,150$ 193,912,292$ 196,649,551$ 197,352,126$ 100%
DISBURSEMENTS :
INSTRUCTIONRegular Ed Programs (1100) 92,083,595$ 94,140,297$ 97,060,500$ 97,153,135$ 49% 0.10%Special Ed Programs (1200) 27,453,208 28,162,174 28,826,000 28,803,500 15% -0.08%Career & Technical Ed Programs (1300) 2,687,703 2,821,441 3,019,600 3,158,963 2% 4.62%Other Instructional Programs (1400) 1,986,542 2,035,562 2,260,500 2,208,080 1% -2.32%Special Programs (1500) 323,565 405,349 459,500 434,000 0% -5.55%Adult/Continuing Ed Programs (1600) 19,580 42,666 40,650 40,650 0% 0.00% TOTAL INSTRUCTION 124,554,193$ 127,607,489$ 131,666,750$ 131,798,328$ 67%
SUPPORT SERVICESPupil Support (2100) 12,013,959$ 12,349,632$ 12,513,500$ 12,357,500$ 6% -1.25%Instructional Staff (2200) 5,889,843 5,609,603 5,835,800 5,835,300 3% -0.01%General Administration (2300) 3,543,997 3,490,891 3,633,700 3,825,425 2% 5.28%School Administration (2400) 13,372,052 13,804,532 13,616,100 13,835,100 7% 1.61%Business Services (2500) 2,093,910 2,291,973 2,372,650 2,406,650 1% 1.43%Operation & Maintenance of Plant (2600) 7,244,942 7,438,232 7,465,000 7,484,500 4% 0.26%Student Transportation (2700) 13,469,310 14,901,746 15,117,500 15,657,500 8% 3.57%Central Services (2800) 2,008,752 1,977,362 2,459,000 2,244,000 1% -8.74% TOTAL SUPPORT SERVICES 59,636,765$ 61,863,971$ 63,013,250$ 63,645,975$ 32%
OPERATION OF NON-INSTR SVCFood Service Operations (3100) -$ -$ -$ -$ 0% 0.00%Enterprise Services (3200) - - - - 0% 0.00%Community Service Operations (3300) 15,001 15,001 15,001 15,001 0% 0.00% TOTAL OPERATION OF NON-INSTR 15,001$ 15,001$ 15,001$ 15,001$ 0%
FACILITY ACQUIS & CONSTR SVC (4000) -$ 4,091$ -$ -$ 0% 0.00%
DEBT SERVICES (5100) -$ 225,583$ 452,000$ 461,000$ 0% 1.99%
OTHER USES OF FUNDS (KP Code 0051180) 2,391,070$ 2,736,726$ 2,356,227$ 2,359,677$ 1% 0.15%
LOCAL REVENUE TRANSFER OUT (5300) 296,450$ 450,148$ 488,000$ 488,000$ 0% 0.00%
TOTAL DISBURSEMENTS 186,893,478$ 192,903,009$ 197,991,228$ 198,767,980$ 100%
CURRENT YEAR SURPLUS (DEFICIT) 283,672$ 1,009,282$ (1,341,677)$ (1,415,854)$
PRIOR YEAR AUDIT ADJ -$ -$ -$ -$
PRIOR YEAR FUND BALANCE 16,543,790$ 16,827,462$ 15,466,638$ 17,836,744$
CURRENT YEAR FUND BALANCE 16,827,462$ 17,836,744$ 14,124,961$ 16,420,890$
RESTRICTED RESERVES 7,621,661$ 9,081,428$ 7,621,661$ 9,081,428$ 55%NON-RESTRICTED RESERVES 9,205,801$ 8,755,316$ 6,503,300$ 7,339,462$ 45%
CURRENT YEAR FUND BALANCE 16,827,462$ 17,836,744$ 14,124,961$ 16,420,890$ 100%
Livingston Parish Public SchoolsGeneral Fund
Recap of 2015/16 Revised Budget
5
ACTUAL ACTUAL ORIGINAL REVISED % OF % OFOBJ 2013/14 2014/15 2015/16 2015/16 TOTAL CHANGE
1000 Local Sources 30,066,725$ 33,078,059$ 34,541,000$ 34,746,000$ 18% 0.59%3000 State Sources 155,970,056 158,480,984 159,823,551 160,227,926 81% 0.25%4000 Federal Sources - - - - 0% 0.00%5000 Other Sources of Funds 1,140,369 2,353,249 2,285,000 2,378,200 1% 4.08%
TOTAL REVENUE 187,177,150$ 193,912,292$ 196,649,551$ 197,352,126$ 100%
100 Salaries 115,342,355$ 116,482,544$ 117,938,500$ 118,573,680$ 60% 0.54%200 Benefits 54,532,713 57,615,922 58,468,550 58,717,850 30% 0.43%300 Purchased Professional Services 1,284,667 1,448,877 1,590,701 1,641,926 1% 3.22%400 Purchased Property Services 1,245,987 1,353,266 1,641,000 1,728,000 1% 5.30%500 Other Purchased Services 2,254,100 2,758,067 2,957,750 2,967,213 1% 0.32%600 Supplies 6,135,182 6,157,232 6,995,000 7,039,634 4% 0.64%700 Property 1,643,800 1,944,363 3,174,000 2,854,000 1% -10.08%800 Other 1,767,155 1,955,867 2,381,500 2,398,000 1% 0.69%900 Other Uses of Funds 2,687,520 3,186,874 2,844,227 2,847,677 1% 0.12%
TOTAL EXPENDITURES 186,893,478$ 192,903,010$ 197,991,228$ 198,767,980$ 100%
CURRENT YEAR SURPLUS (DEFICIT) 283,672$ 1,009,282$ (1,341,677)$ (1,415,854)$
PRIOR YEAR AUDIT ADJ -$ -$ -$ -$
PRIOR YEAR FUND BALANCE 16,543,790$ 16,827,462$ 15,466,638$ 17,836,744$
CURRENT YEAR FUND BALANCE 16,827,462$ 17,836,744$ 14,124,961$ 16,420,890$
The % of Change is the change from the current year original budget to the currenty year revised budget.
Livingston Parish Public SchoolsGeneral Fund
2015/16 Revised Budget - Schedule of Budget by Object
REVENUE
EXPENDITURES
6
$ C
han
ge f
rom
% C
han
ge f
rom
Act
ual
% o
f Ex
pA
ctu
al%
of
Exp
Act
ual
% o
f Ex
pA
ctu
al%
of
Exp
Re
vise
d B
ud
get
% o
f Ex
p20
11/1
2 to
201
5/16
2011
/12
to 2
015/
16
100
Sala
ries
10
8,3
27,
133
$
62
.90%
112
,01
2,1
22
$
62.
89%
115
,342
,355
$
61.7
2%11
6,48
2,54
4$
60
.38%
118,
573,
680
$
59.6
5%10
,246
,547
$
-3
.24%
200
Ben
efit
s48
,60
2,2
43
2
8.2
2%49
,904
,47
6
28.0
2%54
,532
,713
29
.18%
57,6
15,9
22
29.8
7%58
,717
,850
29
.54%
10,1
15,6
07$
1.32
%
300
Pu
rch
ased
Pro
fess
ion
al S
ervi
ces
825
,30
1
0.4
8%
744
,44
7
0.42
%1
,28
4,66
7
0.
69%
1,44
8,87
7
0.
75%
1,64
1,92
6
0.
83%
816,
625
$
0.
35%
400
Pu
rch
ased
Pro
per
ty S
ervi
ces
991
,537
0
.58%
1,24
7,7
77
0.7
0%1,
245
,987
0.67
%1,
353,
266
0.70
%1,
728,
000
0.87
%73
6,46
3$
0.29
%
500
Oth
er P
urc
has
ed S
ervi
ces
2,2
01,6
90
1.
28
%2
,30
0,8
36
1.
29%
2,2
54,
100
1.21
%2,
758,
067
1.43
%2,
967,
213
1.49
%76
5,52
3$
0.21
%
600
Sup
plie
s7
,57
0,1
87
4.4
0%6,
880
,78
5
3
.86%
6,13
5,1
82
3.
28%
6,15
7,23
2
3.
19%
7,03
9,63
4
3.
54%
(530
,553
)$
-0
.85%
700
Pro
per
ty30
2,9
13
0.
18
%64
4,9
57
0.
36%
1,6
43,
799
0.88
%1,
944,
363
1.01
%2,
854,
000
1.44
%2,
551,
087
$
1.26
%
800
Oth
er1,
023
,533
0.5
9%
1,7
07,
427
0.96
%1
,76
7,15
5
0.
95%
1,95
5,86
7
1.
01%
2,39
8,00
0
1.
21%
1,37
4,46
7$
0.
61%
900
Oth
er U
ses
of
Fun
ds
2,3
87,1
87
1.
39
%2
,66
3,2
96
1.
50%
2,6
87,
520
1.44
%3,
186,
874
1.65
%2,
847,
677
1.43
%46
0,49
0$
0.05
%
172
,231
,72
4$
17
8,1
06,
123
$
186
,89
3,47
8$
192,
903,
010
$
198,
767,
980
$
26,5
36,2
56$
Livi
ngs
ton
Par
ish
Pu
blic
Sch
oo
ls
Gen
eral
Fu
nd
2014
/15
His
tory
of
Spen
din
g b
y O
bje
cts
fro
m 2
011/
12 t
o 2
015/
16
201
1/1
220
15/1
620
12
/13
Tota
l Exp
end
itu
res
2013
/14
Ob
ject
7
ACTUAL ACTUAL ORIGINAL REVISED % OF2013/14 2014/15 2015/16 2015/16 CHANGE
5111 OFF/ADMIN/MANAGERS 9,878,998 9,565,408 9,563,000 9,788,100 2.35%5112 TEACHERS 75,727,277 76,490,227 77,663,000 77,724,580 0.08%5113 THERAPISTS/SPEC/COUNSELORS 7,313,557 7,397,433 7,495,000 7,375,000 -1.60%5114 CLERICAL/SECRETARIAL 3,208,285 3,250,843 3,296,000 3,317,000 0.64%5115 PARAPROFESSIONAL 5,869,210 6,199,236 6,297,500 6,349,000 0.82%5116 SERVICE WORKERS 8,226,788 8,383,690 8,440,000 8,770,000 3.91%5117 SKILLED CRAFTS - - - - 0.00%5118 DEGREED PROFESSIONALS 1,074,937 1,100,977 1,112,000 1,077,000 -3.15%5119 OTHER SALARIES 736,879 734,747 770,000 780,000 1.30%5123 SUBSTITUTE 2,449,512 2,636,399 2,667,000 2,670,000 0.11%5140 SABBATICAL LEAVE 817,286 685,232 585,000 673,000 15.04%5150 STIPEND 39,625 38,350 50,000 50,000 0.00%
TOTAL SALARIES 115,342,355$ 116,482,544$ 117,938,500$ 118,573,680$
5210 GROUP INSURANCE 14,470,118 15,148,231 16,861,000 17,151,000 1.72%5225 MEDICARE 1,464,313 1,497,099 1,539,150 1,545,450 0.41%5231 LA TEACHERS RETIREMENT 27,494,172 28,518,779 27,445,000 27,180,000 -0.97%5233 LA SCHOOL EMP. RTM SYSTEM 2,693,588 2,769,229 2,563,600 2,661,100 3.80%5239 DEFERRED COMP 35,097 36,312 43,300 44,300 2.31%5250 UNEMPLOYMENT COMPENSATION 15,331 16,906 30,000 30,000 0.00%5260 WORKERS COMPENSATION 1,049,975 1,102,515 1,076,500 1,089,000 1.16%5270 HEALTH BENEFITS 7,012,965 7,797,109 8,430,000 8,507,000 0.91%5281 SICK LEAVE SEVERANCE PAY 255,370 420,014 407,000 417,000 2.46%5282 ANNUAL LEAVE SEVERANCE PAY 41,785 309,728 73,000 93,000 27.40%
TOTAL EMPLOYEE BENEFITS 54,532,713$ 57,615,922$ 58,468,550$ 58,717,850$
5300 PURCHASED PROF/TECH SVCS 620,665 810,445 898,001 931,501 3.73%5313 PENSION FUND 187,487 190,603 190,700 198,800 4.25%5314 SALES TAX COLLECTION FEES 22,098 17,557 40,000 40,000 0.00%5316 ELECTION FEES - 437 1,000 1,000 0.00%5332 LEGAL SERVICES 201,809 196,112 200,000 200,000 0.00%5333 AUDIT/ACCOUNTING SVCS 47,000 54,000 56,000 60,625 8.26%5339 OTHER PROFESSIONAL SERVICES 32,870 38,104 40,000 40,000 0.00%5340 PURCHASED TECH SVC 172,739 141,618 165,000 170,000 3.03%
TOTAL PURCHASED PROF & TECH SVCS 1,284,667$ 1,448,877$ 1,590,701$ 1,641,926$
5411 WATER/SEWAGE 3,014 1,831 3,000 3,000 0.00%5421 DISPOSAL SERVICES 15,089 15,256 18,000 18,000 0.00%5430 REPAIR & MAINT 1,160,483 1,083,583 1,277,500 1,252,500 -1.96%5441 RENTAL OF LAND & BUILDINGS - - - 32,000 0.00%5442 RENTAL OF EQUIP & VEHICLES 67,401 252,595 342,500 422,500 23.36%
TOTAL PURCHASED PROPERTY SVCS 1,245,988$ 1,353,266$ 1,641,000$ 1,728,000$
200 - EMPLOYEE BENEFITS
Livingston Parish Public SchoolsGeneral Fund
2015/16 Revised Budget - Detailed Schedule of Expense Object Codes
100 - SALARIES
300 - PURCHASED PROFESSIONAL & TECHNICAL SERVICES
400 - PURCHASED PROPERTY SERVICES
8
ACTUAL ACTUAL ORIGINAL REVISED % OF2013/14 2014/15 2015/16 2015/16 CHANGE
Livingston Parish Public SchoolsGeneral Fund
2015/16 Revised Budget - Detailed Schedule of Expense Object Codes
5500 OTHER PURCHASED SERVICES 12,000 - 12,000 12,000 0.00%5513 PYMTS IN LIEU OF TRANSPORTATIO 3,694 3,321 6,000 6,000 0.00%5521 LIABILTY INSURANCE 201,438 135,296 170,000 170,000 0.00%5522 PROPERTY INSURANCE 698,179 647,238 655,000 615,000 -6.11%5523 FLEET INSURANCE 195,564 545,151 440,000 375,000 -14.77%5524 ERRORS & OMISSIONS INSURANCE 18,851 44,371 30,000 210,200 600.67%5525 FAITHFUL PERFORMANCE BONDS 9,253 9,253 10,000 10,000 0.00%5530 TELEPHONE & POSTAGE 564,715 570,560 670,000 615,000 -8.21%5540 ADVERTISING 10,560 19,485 20,000 20,000 0.00%5550 PRINTING & BINDING - - 5,000 5,000 0.00%5564 TUIT TO INTER ED AGEN IN STATE - 277,975 375,000 375,000 0.00%5582 TRAVEL 288,015 323,594 374,750 364,013 -2.87%5583 OPERATIONAL ALLOWANCE 251,831 181,823 190,000 190,000 0.00%
TOTAL OTHER PURCHASED SVCS 2,254,100$ 2,758,067$ 2,957,750$ 2,967,213$
5610 M & S 2,060,105 2,556,255 2,625,000 2,719,634 3.61%5615 SUPPLIES-TECHNOLOGY RELATED 1,629,207 326,340 835,000 940,000 12.57%5621 NATURAL GAS 1,664 1,039 5,000 5,000 0.00%5622 ELECTRICITY 110,014 99,322 115,000 115,000 0.00%5626 GASOLINE 1,353,633 1,075,522 1,230,000 1,075,000 -12.60%5640 BOOKS & PERIODICALS 176,450 177,380 185,000 185,000 0.00%5642 TEXTBOOKS 804,109 1,921,374 2,000,000 2,000,000 0.00%
TOTAL SUPPLIES 6,135,182$ 6,157,232$ 6,995,000$ 7,039,634$
5730 EQUIPMENT 1,141,699 1,918,526 2,079,000 2,084,000 0.24%5734 TECHNOLOGY RELATED HARDWARE 502,101 25,836 810,000 585,000 -27.78%5735 TECHNOLOGY SOFTWARE - - 285,000 185,000 -35.09%
TOTAL PROPERTY 1,643,800$ 1,944,363$ 3,174,000$ 2,854,000$
5810 DUES & FEES 24,033 28,886 32,000 32,000 0.00%5820 JUDGEMENTS AGAINST THE LEA - - 10,000 10,000 0.00%5831 REDEMPTION OF PRINCIPAL - 225,583 437,000 446,000 2.06%5832 INTEREST (LONG-TERM) - - 15,000 15,000 0.00%5890 MISC 1,743,122 1,701,398 1,887,500 1,895,000 0.40%
TOTAL DEBT SERVICE & MISCELLANEOUS 1,767,155$ 1,955,867$ 2,381,500$ 2,398,000$
500 - OTHER PURCHASED SERVICES
600 - SUPPLIES
700 - PROPERTY
800 - DEBT SERVICE AND MISCELLANEOUS
9
ACTUAL ACTUAL ORIGINAL REVISED % OF2013/14 2014/15 2015/16 2015/16 CHANGE
Livingston Parish Public SchoolsGeneral Fund
2015/16 Revised Budget - Detailed Schedule of Expense Object Codes
5932 229,004 231,225 231,227 234,677 1.49%5932 1,850,000 2,000,000 2,125,000 2,125,000 0.00%5932 - - - - 0.00%5932 312,066 505,501 - - 0.00%5940 296,450 450,148 488,000 488,000 0.00%
TOTAL OTHER USES OF FUNDS 2,687,520$ 3,186,874$ 2,844,227$ 2,847,677$
GRAND TOTAL ALL EXPENSE OBJECTS 186,893,478$ 192,903,010$ 197,991,228$ 198,767,980$
The % of Change is the change from the current year original budget to the currenty year revised budget.
LOCAL REVENUE TRANSFERS OUT
900 - OTHER USES OF FUNDS
TRANSFERS OUT CONSTTRANSFERS OUT - SFSTRANSFERS OUT - 8(G) GRANTSTRANSFERS OUT - OTHER STATE GT
10
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
REVENUE FROM LOCAL SOURCES
REVENUES:
1,486,824 41111(1)CONSTITUTIONAL TAX 1,534,351 1,540,000 1,575,000 2.27
3,244,800 41112(2)RENEWABLE TAXES 3,348,523 3,355,000 3,425,000 2.09
512,664 41114UP TO 1% COLLECTIONS BY SHER 539,723 540,000 540,000 -
17,140 41116PENALTIES/INT ON PROPERTY TAXES 12,944 20,000 20,000 -
20,563,750 41130SALES AND USE TAXES 22,547,768 23,995,000 23,995,000 -
1,462,235 41137SALES/USE TAXES COLLECTED DUE TO TIF 1,408,546 1,550,000 1,550,000 -
252,199 41311TUITION FROM INDIVIDUALS(EXCLUDING SUMMER SCHOOL) 264,880 300,000 300,000 -
278,140 41510INTEREST ON INVSTMNT-CHECKING 292,353 310,000 310,000 -
5,362 41541EARN FROM 16TH SECT PROP 3,733 5,000 5,000 -
15,826 41542EARN FROM OTH REAL PROP 71 1,000 1,000 -
5,000 41920CONTRIBUTIONS & DONATIONS - 5,000 5,000 -
14,658 41940BOOKS & SUPPLIES SOLD 26,031 30,000 30,000 -
386,365 41960SERVICES PROVIDED OTHER GOVTS 428,482 440,000 440,000 -
402,105 41991MEDICAID REIMBURSEMENT 1,133,420 1,000,000 1,100,000 10.00
526,814 41993E-RATE REVENUES 491,455 500,000 500,000 -
892,842 41999MISC REVENUE (LOCAL) 1,045,779 950,000 950,000 -
30,066,725 33,078,059 34,541,000 34,746,000 TOTAL REVENUE FROM LOCAL SOURCES
11
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
REVENUE FROM STATE SOURCES
REVENUES:
152,519,479 43110STATE PUBLIC SCHOOL FUND 157,678,588 157,680,000 157,980,000 0.19
1,325 4312016TH SECTION LAND FUND INTEREST 1,325 1,325 1,325 -
1,333,732 43190OTHER UNRESTRICTED REVENUE 35,065 1,374,347 - -100.00
58,410 43230PIP 39,489 40,000 40,000 -
859 43255NON-PUBLIC TEXTBOOK (STATE) 3,606 6,125 4,751 -22.43
1,333,732 43290OTHER RESTRICTED REVENUE - - 1,469,471 -
155,025 43810REV SHARING CONST TAX 156,529 156,529 158,865 1.49
549,892 43815REVENUE SHARING - OTHER TAXES 555,225 555,225 563,514 1.49
17,602 43910EMPLOYERS CONTR TCH RET 11,157 10,000 10,000 -
155,970,056 158,480,984 159,823,551 160,227,926 TOTAL REVENUE FROM STATE SOURCES
12
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
REVENUE FROM FEDERAL SOURCES
REVENUES:
- - - - TOTAL REVENUE FROM FEDERAL SOURCES
13
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
OTHER SOURCES OF FUNDS
REVENUES:
493,262 45210TRANSFER OF INDIRECT COST 592,922 510,000 550,000 7.84
591,373 45220OPERATING TRANSFERS IN 582,144 600,000 650,000 8.33
55,734 45300PROCEEDS - DISP OF REAL/PER PROP 86,647 50,000 50,000 -
- 45500CAPITAL LEASE PROCEEDS 1,091,536 1,125,000 1,128,200 0.28
1,140,369 2,353,249 2,285,000 2,378,200 TOTAL OTHER SOURCES OF FUNDS
14
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
$ 197,352,126 $ 196,649,551 $ 193,912,292 $ 187,177,150 TOTAL REVENUES
15
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
REGULAR PROGRAMS 1100
EXPENDITURES:
TEACHERS 57,291,905 58,189,008 58,986,000 59,306,000 5112 0.54
PARAPROFESSIONAL 544,051 626,145 641,000 641,000 5115 -
SUBSTITUTE 1,926,287 2,009,053 2,025,000 2,025,000 5123 -
SABBATICAL LEAVE 602,656 507,784 420,000 470,000 5140 11.90
GROUP INSURANCE 6,934,613 7,153,383 7,940,000 8,030,000 5210 1.13
MEDICARE 788,381 804,892 820,000 820,000 5225 -
LA TEACHERS RETIREMENT 15,842,791 16,466,976 15,875,000 15,735,000 5231 -0.88
LA SCHOOL EMP. RTM SYSTEM 13,553 14,012 14,000 26,000 5233 85.71
DEFERRED COMP 20,084 19,489 20,000 20,000 5239 -
UNEMPLOYMENT COMPENSATION 15,331 16,906 30,000 30,000 5250 -
WORKERS COMPENSATION 432,927 401,725 430,000 330,000 5260 -23.26
HEALTH BENEFITS 3,737,904 4,174,999 4,450,000 4,450,000 5270 -
SEVERANCE PAY SICK LEAVE 142,114 209,845 210,000 210,000 5281 -
PURCHASED PROF/TECH SVCS 1,060 13,278 40,000 60,000 5300 50.00
REPAIR & MAINT 62,008 62,413 225,000 200,000 5430 -11.11
OTHER PURCHASED SERVICES 12,000 - 12,000 12,000 5500 -
TUIT TO INTER ED AGEN IN STATE - 277,975 375,000 375,000 5564 -
TRAVEL 16,221 22,570 27,500 27,500 5582 -
M & S 940,474 988,178 990,000 1,095,635 5610 10.67
TECHNOLOGY RELATED SUPPLIES 1,434,550 225,312 605,000 590,000 5615 -2.48
TEXTBOOKS 804,109 1,921,374 2,000,000 2,000,000 5642 -
TECHNOLOGY RELATED HARDWARE 494,677 12,817 650,000 525,000 5734 -19.23
TECHNOLOGY SOFTWARE - - 235,000 135,000 5735 -42.55
MISC 25,901 22,165 40,000 40,000 5890 -
92,083,595 94,140,297 97,060,500 97,153,135 TOTAL REGULAR PROGRAMS
16
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
SPECIAL ED PROGRAMS 1200
EXPENDITURES:
TEACHERS 12,871,605 12,841,215 13,026,000 12,869,000 5112 -1.21
PARAPROFESSIONAL 4,697,225 4,841,951 4,912,000 4,947,000 5115 0.71
SUBSTITUTE 236,080 266,905 275,000 275,000 5123 -
SABBATICAL LEAVE 61,539 93,120 75,000 110,000 5140 46.67
GROUP INSURANCE 2,646,094 2,775,801 3,085,000 3,095,000 5210 0.32
MEDICARE 227,575 231,318 235,000 235,000 5225 -
LA TEACHERS RETIREMENT 4,645,388 4,843,355 4,650,000 4,625,000 5231 -0.54
LA SCHOOL EMP. RTM SYSTEM 20,091 20,622 22,000 6,500 5233 -70.45
DEFERRED COMP 3,599 4,114 6,000 6,000 5239 -
WORKERS COMPENSATION 105,467 54,611 100,000 150,000 5260 50.00
HEALTH BENEFITS 1,669,450 1,845,578 2,020,000 2,065,000 5270 2.23
SEVERANCE PAY SICK LEAVE 38,330 58,385 60,000 60,000 5281 -
PURCHASED PROF/TECH SVCS 131,525 168,660 200,000 200,000 5300 -
TRAVEL 76,884 87,146 95,000 95,000 5582 -
M & S 987 1,873 25,000 25,000 5610 -
TECHNOLOGY RELATED SUPPLIES 5,920 19,142 25,000 25,000 5615 -
MISC 15,448 8,378 15,000 15,000 5890 -
27,453,208 28,162,174 28,826,000 28,803,500 TOTAL SPECIAL ED PROGRAMS
17
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
VOCATIONAL PROGRAMS 1300
EXPENDITURES:
TEACHERS 1,636,178 1,644,945 1,665,000 1,650,000 5112 -0.90
SUBSTITUTE 3,473 2,692 4,000 5,500 5123 37.50
SABBATICAL LEAVE 38,918 - - 17,000 5140 -
GROUP INSURANCE 164,344 168,630 190,000 190,000 5210 -
MEDICARE 19,342 19,447 21,000 21,100 5225 0.48
LA TEACHERS RETIREMENT 441,161 395,392 375,000 362,000 5231 -3.47
DEFERRED COMP 42 32 100 100 5239 -
WORKERS COMPENSATION - 846 5,000 5,000 5260 -
HEALTH BENEFITS 206,583 228,779 250,000 257,000 5270 2.80
SEVERANCE PAY SICK LEAVE - 21,028 10,000 15,000 5281 50.00
PURCHASED PROF/TECH SVCS 976 4,000 6,500 2,500 5300 -61.54
TRAVEL 18,565 29,149 40,000 30,763 5582 -23.09
M & S 157,464 276,633 365,000 355,000 5610 -2.74
TECHNOLOGY RELATED SUPPLIES - 8,791 20,000 200,000 5615 900.00
EQUIPMENT - 21,078 65,000 45,000 5730 -30.77
MISC 657 - 3,000 3,000 5890 -
2,687,703 2,821,441 3,019,600 3,158,963 TOTAL VOCATIONAL PROGRAMS
18
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
OTHER INSTRUCTIONAL PROGRAMS 1400
EXPENDITURES:
TEACHERS 1,280,119 1,287,206 1,395,000 1,358,580 5112 -2.61
PARAPROFESSIONAL 22,934 36,108 43,500 43,500 5115 -
SUBSTITUTE 1,073 3,768 5,000 5,000 5123 -
GROUP INSURANCE 35,954 49,382 55,000 60,000 5210 9.09
MEDICARE 18,204 18,345 22,000 22,000 5225 -
LA TEACHERS RETIREMENT 340,339 340,810 355,000 333,000 5231 -6.20
LA SCHOOL EMP. RTM SYSTEM 2,711 3,759 4,000 4,000 5233 -
DEFERRED COMP 316 913 1,000 2,000 5239 100.00
SEVERANCE PAY SICK LEAVE 6,027 - - - 5281 -
PURCHASED PROF/TECH SVCS 204,920 215,215 225,000 225,000 5300 -
REPAIR & MAINT 4,538 - 7,500 7,500 5430 -
RENTAL OF EQUIP & VEHICLES 19,880 - 40,000 40,000 5442 -
FLEET INSURANCE 3,098 - 5,000 5,000 5523 -
TRAVEL 2,344 125 1,000 1,000 5582 -
M & S 35,201 74,670 85,500 85,500 5610 -
GASOLINE 8,866 5,027 15,000 15,000 5626 -
MISC 20 235 1,000 1,000 5890 -
1,986,542 2,035,562 2,260,500 2,208,080 TOTAL OTHER INSTRUCTIONAL PROGRAMS
19
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
SPECIAL PROGRAMS 1500
EXPENDITURES:
TEACHERS 238,078 223,984 235,000 225,000 5112 -4.26
PARAPROFESSIONAL 18,149 85,836 83,500 75,000 5115 -10.18
SUBSTITUTE - 179 - - 5123 -
GROUP INSURANCE 8,174 4,915 40,000 40,000 5210 -
MEDICARE 1,211 1,454 5,000 5,000 5225 -
LA TEACHERS RETIREMENT 57,953 69,930 85,000 75,000 5231 -11.76
LA SCHOOL EMP. RTM SYSTEM - 3,812 4,000 4,000 5233 -
DEFERRED COMP - 33 - - 5239 -
WORKERS COMPENSATION - 2,627 5,000 5,000 5260 -
M & S - 1,041 2,000 5,000 5610 150.00
TECHNOLOGY RELATED SUPPLIES - 11,538 - - 5615 -
323,565 405,349 459,500 434,000 TOTAL SPECIAL PROGRAMS
20
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
ADULT/CONTINUING ED PROGRAMS 1600
EXPENDITURES:
TEACHERS 12,152 19,509 18,000 18,000 5112 -
PARAPROFESSIONAL - 2,588 2,500 2,500 5115 -
GROUP INSURANCE 3,278 1,010 1,000 1,000 5210 -
MEDICARE - 156 150 150 5225 -
LA TEACHERS RETIREMENT 3,077 15,795 15,000 15,000 5231 -
TRAVEL 481 - - - 5582 -
M & S 592 3,608 4,000 4,000 5610 -
TECHNOLOGY RELATED SUPPLIES - - - - 5615 -
19,580 42,666 40,650 40,650 TOTAL ADULT/CONTINUING ED PROGRAMS
21
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
PUPIL SUPPORT SERVICES 2100
EXPENDITURES:
OFF/ADMIN/MANAGERS 254,257 239,417 245,000 245,000 5111 -
THERAPISTS/SPEC/COUNSELORS 7,313,557 7,397,433 7,495,000 7,375,000 5113 -1.60
CLERICAL/SECRETARIAL 132,561 126,889 135,000 135,000 5114 -
DEGREED PROFESSIONALS 535,673 601,953 605,000 575,000 5118 -4.96
OTHER SALARIES 74,222 72,445 80,000 80,000 5119 -
SABBATICAL LEAVE 52,759 33,224 - - 5140 -
GROUP INSURANCE 892,578 985,158 1,095,000 1,080,000 5210 -1.37
MEDICARE 107,531 110,325 115,000 115,000 5225 -
LA TEACHERS RETIREMENT 2,145,696 2,258,171 2,145,000 2,125,000 5231 -0.93
LA SCHOOL EMP. RTM SYSTEM - - - 14,000 5233 -
DEFERRED COMP 1,293 1,152 2,500 2,500 5239 -
WORKERS COMPENSATION 16,916 - 10,000 15,000 5260 50.00
HEALTH BENEFITS 344,304 381,299 420,000 430,000 5270 2.38
SEVERANCE PAY SICK LEAVE 33,150 25,898 30,000 30,000 5281 -
SEVERANCE PAY ANNUAL LEAVE - 1,241 2,000 2,000 5282 -
TRAVEL 70,041 78,782 80,000 80,000 5582 -
M & S 13,200 28,501 36,000 36,000 5610 -
TECHNOLOGY RELATED SUPPLIES 22,176 - 10,000 10,000 5615 -
MISC 4,044 7,742 8,000 8,000 5890 -
12,013,959 12,349,632 12,513,500 12,357,500 TOTAL PUPIL SUPPORT SERVICES
22
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
INSTRUCTIONAL STAFF SERVICES 2200
EXPENDITURES:
OFF/ADMIN/MANAGERS 1,443,894 1,282,037 1,315,000 1,355,000 5111 3.04
TEACHERS 2,397,240 2,284,362 2,338,000 2,298,000 5112 -1.71
CLERICAL/SECRETARIAL 83,743 86,452 90,000 90,000 5114 -
PARAPROFESSIONAL 53,780 52,324 55,000 55,000 5115 -
SUBSTITUTE 2,263 2,307 3,000 4,500 5123 50.00
SABBATICAL LEAVE - 22,401 60,000 76,000 5140 26.67
STIPEND 39,625 38,350 50,000 50,000 5150 -
GROUP INSURANCE 348,669 331,318 370,000 380,000 5210 2.70
MEDICARE 41,414 41,051 45,000 45,000 5225 -
LA TEACHERS RETIREMENT 987,294 992,670 960,000 935,000 5231 -2.60
LA SCHOOL EMP. RTM SYSTEM 9,099 9,436 9,500 9,000 5233 -5.26
DEFERRED COMP 261 29 300 300 5239 -
WORKERS COMPENSATION - - 1,000 8,500 5260 750.00
HEALTH BENEFITS 172,152 190,649 210,000 215,000 5270 2.38
SEVERANCE PAY SICK LEAVE 7,652 6,021 20,000 20,000 5281 -
SEVERANCE PAY ANNUAL LEAVE 33,342 1,151 10,000 10,000 5282 -
TRAVEL 37,772 35,415 40,000 35,000 5582 -12.50
M & S 55,000 56,250 60,000 50,000 5610 -16.67
TECHNOLOGY RELATED SUPPLIES - - 5,000 5,000 5615 -
BOOKS & PERIODICALS 176,450 177,380 185,000 185,000 5640 -
EQUIPMENT - - 8,000 8,000 5730 -
MISC 192 - 1,000 1,000 5890 -
5,889,843 5,609,603 5,835,800 5,835,300 TOTAL INSTRUCTIONAL STAFF SERVICES
23
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
GENERAL ADMINISTRATION 2300
EXPENDITURES:
OFF/ADMIN/MANAGERS 697,457 587,702 597,000 600,100 5111 0.52
CLERICAL/SECRETARIAL 264,289 263,809 267,000 267,000 5114 -
GROUP INSURANCE 70,515 76,083 90,000 90,000 5210 -
MEDICARE 9,227 8,517 10,000 11,200 5225 12.00
LA TEACHERS RETIREMENT 185,504 177,690 170,000 160,000 5231 -5.88
HEALTH BENEFITS 34,430 38,130 45,000 45,000 5270 -
SEVERANCE PAY SICK LEAVE - 11,456 12,000 12,000 5281 -
SEVERANCE PAY ANNUAL LEAVE - 105,889 - - 5282 -
PURCHASED PROF/TECH SVCS 3,400 3,400 4,000 4,000 5300 -
PENSION FUND 187,487 190,603 190,700 198,800 5313 4.25
SALES TAX COLLECTION FEES 22,098 17,557 40,000 40,000 5314 -
ELECTION FEES - 437 1,000 1,000 5316 -
LEGAL SERVICES 201,809 196,112 200,000 200,000 5332 -
AUDIT/ACCOUNTING SVCS 47,000 54,000 56,000 60,625 5333 8.26
LIABILTY INSURANCE 201,438 135,296 170,000 170,000 5521 -
ERRORS & OMISSIONS INSURANCE 18,851 44,371 30,000 210,200 5524 600.67
FAITHFUL PERFORMANCE BONDS 9,253 9,253 10,000 10,000 5525 -
TRAVEL 20,598 20,147 23,000 25,000 5582 8.70
M & S 4,676 3,425 5,000 5,000 5610 -
TECHNOLOGY RELATED SUPPLIES 153 11,888 15,000 15,000 5615 -
EQUIPMENT - 5,904 6,000 6,000 5730 -
DUES & FEES 17,133 22,136 25,000 25,000 5810 -
JUDGEMENTS AGAINST THE LEA - - 10,000 10,000 5820 -
MISC 1,548,679 1,507,087 1,657,000 1,659,500 5890 0.15
3,543,997 3,490,891 3,633,700 3,825,425 TOTAL GENERAL ADMINISTRATION
24
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
SCHOOL ADMINISTRATION 2400
EXPENDITURES:
OFF/ADMIN/MANAGERS 6,972,279 6,952,774 6,878,000 6,980,000 5111 1.48
CLERICAL/SECRETARIAL 2,389,726 2,426,612 2,443,000 2,489,000 5114 1.88
SABBATICAL LEAVE 61,414 28,702 30,000 - 5140 -100.00
GROUP INSURANCE 1,061,149 1,105,034 1,225,000 1,280,000 5210 4.49
MEDICARE 114,069 121,633 120,000 125,000 5225 4.17
LA TEACHERS RETIREMENT 2,389,591 2,496,091 2,350,000 2,365,000 5231 0.64
LA SCHOOL EMP. RTM SYSTEM 60 245 100 100 5233 -
DEFERRED COMP 932 1,097 1,000 1,000 5239 -
WORKERS COMPENSATION 2,232 2,426 5,000 5,000 5260 -
HEALTH BENEFITS 354,671 391,697 430,000 440,000 5270 2.33
SEVERANCE PAY SICK LEAVE 8,578 55,876 30,000 30,000 5281 -
SEVERANCE PAY ANNUAL LEAVE 977 181,691 50,000 60,000 5282 20.00
PURCHASED PROF/TECH SVCS 6,900 30,903 40,000 40,000 5300 -
TRAVEL 224 - 3,000 3,000 5582 -
M & S 2,350 3,000 4,000 10,000 5610 150.00
DUES & FEES 6,900 6,750 7,000 7,000 5810 -
13,372,052 13,804,532 13,616,100 13,835,100 TOTAL SCHOOL ADMINISTRATION
25
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
BUSINESS SERVICES 2500
EXPENDITURES:
OFF/ADMIN/MANAGERS 300,623 292,129 313,000 313,000 5111 -
CLERICAL/SECRETARIAL 139,153 152,244 155,000 155,000 5114 -
DEGREED PROFESSIONALS 439,827 399,166 405,000 405,000 5118 -
OTHER SALARIES 262,293 262,410 275,000 275,000 5119 -
GROUP INSURANCE 133,341 141,821 160,000 160,000 5210 -
MEDICARE 13,585 13,039 15,000 15,000 5225 -
LA TEACHERS RETIREMENT 189,787 189,114 200,000 185,000 5231 -7.50
LA SCHOOL EMP. RTM SYSTEM 59,009 46,897 45,000 45,000 5233 -
DEFERRED COMP 997 846 1,400 1,400 5239 -
WORKERS COMPENSATION 13,006 55,171 25,000 25,000 5260 -
HEALTH BENEFITS 68,861 76,260 85,000 85,000 5270 -
SEVERANCE PAY SICK LEAVE 4,176 8,099 5,000 10,000 5281 100.00
SEVERANCE PAY ANNUAL LEAVE - 34 1,000 1,000 5282 -
PURCHASED PROF/TECH SVCS 486 10,922 2,500 20,000 5300 700.00
PURCHASED TECH SVC 107,443 112,274 115,000 120,000 5340 4.35
REPAIR & MAINT 89,916 100,701 105,000 105,000 5430 -
RENTAL OF EQUIP & VEHICLES 1,201 1,467 7,500 7,500 5442 -
TELEPHONE & POSTAGE 17,943 24,267 30,000 50,000 5530 66.67
ADVERTISING 10,560 19,485 20,000 20,000 5540 -
PRINTING & BINDING - - 5,000 5,000 5550 -
TRAVEL 13,829 14,824 16,250 17,750 5582 9.23
M & S 189,865 252,847 245,000 245,000 5610 -
TECHNOLOGY RELATED SUPPLIES 2,144 1,270 5,000 5,000 5615 -
EQUIPMENT 30,735 105,610 120,000 120,000 5730 -
TECHNOLOGY RELATED HARDWARE - 6,572 10,000 10,000 5734 -
MISC 5,131 4,504 6,000 6,000 5890 -
2,093,910 2,291,973 2,372,650 2,406,650 TOTAL BUSINESS SERVICES
26
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
OPER & MAINT OF PLANT SVCS 2600
EXPENDITURES:
SERVICE WORKERS 3,568,912 3,636,901 3,680,000 3,690,000 5116 0.27
GROUP INSURANCE 533,587 604,169 670,000 670,000 5210 -
MEDICARE 47,353 48,198 50,000 50,000 5225 -
LA TEACHERS RETIREMENT 19,146 19,508 20,000 20,000 5231 -
LA SCHOOL EMP. RTM SYSTEM 955,591 979,558 915,000 922,500 5233 0.82
DEFERRED COMP 3,603 3,399 4,000 4,000 5239 -
WORKERS COMPENSATION 235,442 279,566 240,000 240,000 5260 -
HEALTH BENEFITS 179,278 201,079 220,000 220,000 5270 -
SEVERANCE PAY SICK LEAVE 5,903 9,729 10,000 10,000 5281 -
SEVERANCE PAY ANNUAL LEAVE 6,112 18,852 10,000 20,000 5282 100.00
PURCHASED PROF/TECH SVCS 212,500 273,800 295,000 295,000 5300 -
WATER/SEWAGE 3,014 1,831 3,000 3,000 5411 -
DISPOSAL SERVICES 15,089 15,256 18,000 18,000 5421 -
REPAIR & MAINT 189,782 28,770 50,000 50,000 5430 -
RENTAL OF LAND & BUILDINGS - - - 32,000 5441 -
PROPERTY INSURANCE 698,179 647,238 655,000 615,000 5522 -6.11
TELEPHONE & POSTAGE 35,268 35,944 40,000 40,000 5530 -
M & S 410,469 513,046 440,000 440,000 5610 -
NATURAL GAS 1,664 1,039 5,000 5,000 5621 -
ELECTRICITY 110,014 99,322 115,000 115,000 5622 -
MISC 14,034 21,024 25,000 25,000 5890 -
7,244,942 7,438,232 7,465,000 7,484,500 TOTAL OPER & MAINT OF PLANT SVCS
27
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
STUDENT TRANSPROTATION SVCS 2700
EXPENDITURES:
OFF/ADMIN/MANAGERS - - - 80,000 5111 -
CLERICAL/SECRETARIAL 105,347 106,098 110,000 85,000 5114 -22.73
PARAPROFESSIONAL 533,072 554,284 560,000 585,000 5115 4.46
SERVICE WORKERS 4,657,876 4,746,789 4,760,000 5,080,000 5116 6.72
SUBSTITUTE 280,336 351,496 355,000 355,000 5123 -
GROUP INSURANCE 1,530,068 1,639,489 1,820,000 1,940,000 5210 6.59
MEDICARE 65,770 68,173 70,000 70,000 5225 -
LA TEACHERS RETIREMENT 28,641 30,390 30,000 30,000 5231 -
LA SCHOOL EMP. RTM SYSTEM 1,633,474 1,690,888 1,550,000 1,630,000 5233 5.16
DEFERRED COMP 3,904 5,168 6,500 6,500 5239 -
WORKERS COMPENSATION 243,709 304,918 255,000 305,000 5260 19.61
HEALTH BENEFITS 245,332 268,637 300,000 300,000 5270 -
SEVERANCE PAY SICK LEAVE 9,441 13,677 20,000 20,000 5281 -
REPAIR & MAINT 813,618 788,613 765,000 765,000 5430 -
RENTAL OF EQUIP & VEHICLES 46,320 251,128 295,000 375,000 5442 27.12
PYMTS IN LIEU OF TRANSPORTATIO 3,694 3,321 6,000 6,000 5513 -
FLEET INSURANCE 192,467 545,151 435,000 370,000 5523 -14.94
TRAVEL 670 7,534 8,000 8,000 5582 -
OPERATIONAL ALLOWANCE 251,831 181,823 190,000 190,000 5583 -
M & S 233,615 349,752 350,000 350,000 5610 -
TECHNOLOGY RELATED SUPPLIES 8,150 10,567 10,000 10,000 5615 -
GASOLINE 1,344,767 1,070,495 1,215,000 1,060,000 5626 -12.76
EQUIPMENT 1,110,964 1,785,934 1,880,000 1,905,000 5730 1.33
MISC 126,242 127,421 127,000 132,000 5890 3.94
13,469,310 14,901,746 15,117,500 15,657,500 TOTAL STUDENT TRANSPROTATION SVCS
28
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
CENTRAL SERVICES 2800
EXPENDITURES:
OFF/ADMIN/MANAGERS 210,487 211,351 215,000 215,000 5111 -
CLERICAL/SECRETARIAL 93,467 88,738 96,000 96,000 5114 -
DEGREED PROFESSIONALS 99,437 99,858 102,000 97,000 5118 -4.90
OTHER SALARIES 400,365 399,892 415,000 425,000 5119 2.41
GROUP INSURANCE 107,753 112,038 120,000 135,000 5210 12.50
MEDICARE 10,650 10,549 11,000 11,000 5225 -
LA TEACHERS RETIREMENT 217,804 222,888 215,000 215,000 5231 -
DEFERRED COMP 65 40 500 500 5239 -
WORKERS COMPENSATION 276 624 500 500 5260 -
SEVERANCE PAY ANNUAL LEAVE 1,353 870 - - 5282 -
PURCHASED PROF/TECH SVCS 43,898 71,176 70,000 70,000 5300 -
OTHER PROFESSIONAL SERVICES 32,870 38,104 40,000 40,000 5339 -
PURCHASED TECH SVC 65,295 29,344 50,000 50,000 5340 -
REPAIR & MAINT 621 103,086 125,000 125,000 5430 -
TELEPHONE & POSTAGE 511,505 510,349 600,000 525,000 5530 -12.50
TRAVEL 30,386 27,902 41,000 41,000 5582 -
M & S 16,210 3,432 13,500 13,500 5610 -
TECHNOLOGY RELATED SUPPLIES 156,114 37,833 140,000 80,000 5615 -42.86
TECHNOLOGY RELATED HARDWARE 7,424 6,448 150,000 50,000 5734 -66.67
TECHNOLOGY SOFTWARE - - 50,000 50,000 5735 -
MISC 2,773 2,842 4,500 4,500 5890 -
2,008,752 1,977,362 2,459,000 2,244,000 TOTAL CENTRAL SERVICES
29
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
COMMUNITY SERVICES OPERATIONS 3300
EXPENDITURES:
PURCHASED PROF/TECH SVCS 15,001 15,001 15,001 15,001 5300 -
15,001 15,001 15,001 15,001 TOTAL COMMUNITY SERVICES OPERATIONS
30
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
16TH SCT LAND IMPROVEMENTS 4700
EXPENDITURES:
PURCHASED PROF/TECH SVCS - 4,091 - - 5300 -
- 4,091 - - TOTAL 16TH SCT LAND IMPROVEMENTS
31
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
DEBT SERVICE 5100
EXPENDITURES:
REDEMPTION OF PRINCIPAL - 225,583 437,000 446,000 5831 2.06
INTEREST(LONG-TERM) - - 15,000 15,000 5832 -
- 225,583 452,000 461,000 TOTAL DEBT SERVICE
32
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
FUND TRANSFERS 5200
EXPENDITURES:
TRANSFERS OUT CONST 229,004 231,225 231,227 234,677 593205 1.49
TRANSFERS OUT - SFS 1,850,000 2,000,000 2,125,000 2,125,000 593209 -
TRANSFERS OUT - OTHER STATE GT 312,066 505,501 - - 593214 -
2,391,070 2,736,726 2,356,227 2,359,677 TOTAL FUND TRANSFERS
33
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
5300
EXPENDITURES:
LOCAL REV TRANSFERS - CHARTER SCHS 296,450 450,148 488,000 488,000 5940 -
296,450 450,148 488,000 488,000 TOTAL
34
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
$ 198,767,980 $ 197,991,228 $ 192,903,010 $ 186,893,478 TOTAL GENERAL FUND EXPENDITURES
35
ORIGINAL
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVISED
2015/2016ACCT
CODE
LIVINGSTON PARISH PUBLIC SCHOOLS
GENERAL FUND
REVISED BUDGET
2015/2016
%
CHG
PRIOR YEAR ADJUSTMENTS
TOTAL REVENUES AND OTHER SOURCES
TOTAL EXPENDITURES AND OTHER USES
EXCESS (DEFICIENCY) OF REVENUE AND OTHER
SOURCES OVER EXPENDITURES AND OTHER USES
FUND BALANCES:
187,177,150
186,893,478
193,912,292 197,352,126
192,903,010 198,767,980
196,649,551
197,991,228
$ 283,672 $ 1,009,282 $(1,415,854)$(1,341,677)
- - - -
BALANCES AT BEGINNING OF YEAR
BALANCES AT END OF YEAR
16,543,790 16,827,462 17,836,744 15,466,638
16,827,462 17,836,744 16,420,890 14,124,961
LESS: RESTRICTED RESERVES
UNDESIGNATED SURPLUS
(7,621,661) (9,081,428) (9,081,428)(7,621,661)
$ 9,205,801 $ 8,755,316 $ 7,339,462 $ 6,503,300
36
ORIGINAL REVISED
ACTUAL ACTUAL ACTUAL BUDGET BUDGET
2012/13 2013/14 2014/15 2015/16 2015/16
Property / Fire * 234,012 468,024 702,036 468,024 702,036
Liability * 622,574 1,245,148 1,867,722 1,245,148 1,867,772
Worker's Compensation * 89,747 179,494 269,241 179,494 269,241
1st Sales Tax - - - - -
Drivers Ed 55,455 56,011 80,002 56,011 80,002
School Improvement Program 40,135 41,570 26,803 41,570 26,803
Ed Excellence Fund (Tobacco Settlement) 1,620,567 1,308,501 803,000 1,308,501 803,000
Erate 1,017,870 191,562 648,311 191,562 648,311
Career Development Fund - - 461,863 - 461,863
GASB 45 Post-Employment Benefits 2,357,867 2,593,654 2,853,019 2,593,654 2,853,019
Inventories 1,577,921 1,537,697 1,369,431 1,537,697 1,369,431
GRAND TOTAL 7,616,148 7,621,661 9,081,428 7,621,661 9,081,478
* 2014/15 - Added back in another fourth of the amount the reserve account was reduced in 2010/11.
February 18, 2016
Livingston Parish Public Schools2015/16 Revised General Fund Budget
Schedule of Restricted Reserves
* 2013/14 - Added back in another fourth of the amount the reserve account was reduced in 2010/11.
* 2012/13 - Added back in one fourth of the amount the reserve account was reduced in 2010/11.
37
SECOND SALES TAX
38
LIVINGSTON PARISH PUBLIC SCHOOLS
2ND SALES TAX - FUND 02
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
%
CHG
REVENUES
411301 SALES TAX GROSS (1 CENT) 14,402,812 15,892,231 16,915,500 16,915,500 -
411302 1/2 CENT SALES TAX (80/20) 1,296,559 1,429,126 1,520,000 1,520,000 -
411303 1% SALES TAX - MAUREPAS(ONLY) 98,184 109,556 115,150 115,150 -
415100 INTEREST ON INVSTMNT-CHECKING 20,961 17,897 18,000 18,000 -
415101 INTEREST ON INVSTMNT-CD'S 184,010 183,231 183,000 196,000 7.10
415420 EARN FROM OTH REAL PROP 36,867 167 1,000 1,000 -
419601 SVCS PROV OTH GOVT - S/T COMM 386,365 428,482 440,000 440,000 -
419990 MISC REVENUE (LOCAL) 5,250 82,232 11,400 7,800 -31.58
453100 SALE OF SURPLUS ITEMS/FXAS - - - 1,000 -
$ 16,431,006 $ 19,214,450 $ 19,204,050 $ 18,142,923TOTAL REVENUES:
EXPENDITURES
SALARIES:
191,498 191,811 200,000511100 OFF/ADMIN/MANAGERS 250,000 25.00
62,265 116,942 126,770511200 TEACHERS 560,000 341.74
41,104 41,865 45,114511400 CLERICAL/SECRETARIAL 72,614 60.96
- - -511500 PARAPROFESSIONAL 35,472 -
- - -511600 SERVICE WORKERS 5,000 -
1,816,273 1,795,781 1,830,000511700 SKILLED CRAFTS 1,765,000 -3.55
250,270 315,587 328,600511900 OTHER SALARIES 331,000 0.73
2,361,409 2,461,986 2,530,484TOTAL SALARIES 3,019,086
BENEFITS:
311,334 321,228 359,500521000 GROUP INSURANCE 385,100 7.12
29,559 31,439 37,265522500 MEDICARE 46,799 25.58
106,953 121,462 129,100523100 LA TEACHERS RETIREMENT 221,050 71.22
562,256 601,241 608,069523300 LA SCHOOL EMP. RTM SYSTEM 591,238 -2.77
209 344 325523900 DEFERRED COMP 1,195 267.69
2,060 269 9,950526000 WORKERS' COMPENSATION 9,950 -
- - 5,000528100 SICK LEAVE SEVERANCE PAY 10,182 103.64
116 6,118 55,000528200 ANNUAL LEAVE SEVERANCE PAY 75,000 36.36
1,012,488 1,082,102 1,204,209TOTAL BENEFITS 1,340,514
PURCH PROF/TECH SVC:
40,913 35,692 45,000530000 PURCHASED PROF/TECH SVCS 60,000 33.33
30,140 - -531600 ELECTION FEES - -
71,052 35,692 45,000TOTAL PURCH PROF/TECH SVC 60,000
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/15/2016
Final Budget - 39
LIVINGSTON PARISH PUBLIC SCHOOLS
2ND SALES TAX - FUND 02
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
%
CHG
PURCH PROPERTY SVC:
328,463 293,029 307,700541100 WATER/SEWAGE 323,200 5.04
186,892 157,003 183,100542100 DISPOSAL SERVICES 183,100 -
30,534 39,820 48,700542301 2ND SALES TAX - PEST 47,200 -3.08
143,456 152,656 171,000542302 2ND S/T MOP SERVICE 171,000 -
689,346 642,508 710,500TOTAL PURCH PROPERTY SVC 724,500
OTHER PURCHASED SVC:
- - -TOTAL OTHER PURCHASED SVC -
MATERIALS & SUPPLIES:
936,333 865,859 1,513,500561000 M & S 1,507,500 -0.40
39,492 325,910 544,000561500 TECHNOLOGY-RELATED SUPPLIES 1,255,000 130.70
324,579 303,139 334,000562100 NATURAL GAS 187,500 -43.86
2,910,908 3,095,082 3,220,000562200 ELECTRICITY 3,315,000 2.95
4,211,313 4,589,991 5,611,500TOTAL MATERIALS & SUPPLIES 6,265,000
PROPERTY:
245,903 232,634 613,100573000 EQUIPMENT 431,000 -29.70
- 19,484 100,000573010 EQUIPMENT - VEHICLE/BUS 100,000 -
- - -573400 TECHNOLOGY-RELATED HARDWARE 10,000 -
- - -573500 TECHNOLOGY SOFTWARE 15,000 -
245,903 252,118 713,100TOTAL PROPERTY 556,000
OTHER OBJECTS:
203,043 150,358 421,900589000 MISC EXPENSE 307,900 -27.02
38,097 38,075 45,200589051 UNIFORMS 45,200 -
5,097 4,590 6,713589052 GRANDPARENT 6,350 -5.40
2,327 2,117 2,500589053 UTILITY MNGR SVCS 3,000 20.00
248,565 195,140 476,313TOTAL OTHER OBJECTS 362,450
OTHER USES OF FUNDS:
591,373 582,144 600,000593201 TRANSFERS OUT - G/F 650,000 8.33
1,945,000 3,510,000 4,230,000593203 TRANSFERS OUT - 7 MILL 4,350,000 2.84
908,165 901,665 895,200593204 TRANSFERS OUT - SINK FD 895,200 -
4,315,000 3,425,000 4,200,000593205 TRANSFERS OUT - CONSTRUCTION 5,900,000 40.48
7,759,538 8,418,809 9,925,200TOTAL OTHER USES OF FUNDS 11,795,200
$ 16,599,614 $ 17,678,346TOTAL EXPENSES: $ 21,216,305 $ 24,122,750
$ 19,214,450
$(168,608)SURPLUS/DEFICIT(CURRENT) $ 464,577 $(2,012,255)
$ 23,772,240 $ 23,940,848 $ 19,690,025 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 23,772,240 $ 24,236,817 $ 17,677,770
TOTAL REVENUE
LESS TOTAL EXPENSES
$ 18,142,923
(17,678,346) (21,216,305)(16,599,614)
$ 16,431,006 $ 19,204,050
$ 24,236,817
(24,122,750)
$(4,908,300)
$ 19,328,517
40
LIV
ING
ST
ON
PA
RIS
H P
UB
LIC
SC
HO
OL
S
2N
D S
AL
ES
TA
X -
FU
ND
02
20
15
/20
16
D.S
.
#1
80
HO
LD
EN
#25
84
AL
BA
NY
#24
83
DO
YL
E
#26
85
SP
RG
FL
D
#27
86
FR
OS
T
#31
87
FR
SE
T
#32
88
MA
UR
EP
AS
#33
89
WA
LK
ER
#4
81
LIV
E O
AK
#22
82
TO
TA
LS
SA
LE
S T
AX
GR
OS
S (
1 C
EN
T)
$16,9
15,5
00
5,5
21
,22
03
,97
0,0
68
2,8
58
,71
91
,28
5,5
78
46
6,8
68
82
3,7
85
882,9
89
231,7
42
603,8
83
270,6
48
1/2
CE
NT
SA
LE
S T
AX
(8
0/2
0)
$1,5
20,0
00
49
6,1
28
35
6,7
44
25
6,8
80
115
,52
04
1,9
52
74
,024
79,3
44
20,8
24
54,2
64
24,3
20
1%
SA
LE
S T
AX
- M
AU
RE
PA
S(O
NLY
)$115,1
50
--
--
--
--
-11
5,1
50
INT
ER
ES
T O
N I
NV
ST
MN
T-C
HE
CK
ING
$18,0
00
5,8
47
4,1
25
3,1
05
1,4
09
47
48
98
934
272
639
296
INT
ER
ES
T O
N I
NV
ST
MN
T-C
D'S
$196,0
00
62
,57
04
5,8
00
35
,52
01
4,8
40
5,3
50
9,2
80
10,2
30
2,7
40
6,6
40
3,0
30
EA
RN
FR
OM
OT
H R
EA
L P
RO
P$1,0
00
1,0
00
--
--
--
--
-
SV
CS
PR
OV
OT
H G
OV
T -
S/T
CO
MM
$440,0
00
14
3,6
16
10
3,2
68
74
,36
03
3,4
40
12
,14
42
1,4
28
22,9
68
6,0
28
15,7
08
7,0
40
MIS
C R
EV
EN
UE
(LO
CA
L)
$7,8
00
--
-7
,80
0-
--
--
-
SA
LE
OF
SU
RP
LU
S I
TE
MS
/FX
AS
$1,0
00
--
1,0
00
--
--
--
-
TO
TA
L R
EV
EN
UE
$19,2
14,4
50
6,2
30
,38
14
,48
0,0
05
3,2
29
,58
41
,45
8,5
87
52
6,7
88
92
9,4
15
996,4
65
261,6
06
681,1
34
420,4
84
RE
VE
NU
E
$ 6
,61
2,9
04
$
2,2
16
,62
9
$ 8
,79
9,5
89
$
2,7
46
,04
8
$ 1
,32
0,9
69
$
66
7,8
69
$ 8
19,5
55
$ 2
46,5
12
$ 5
71,9
09
$ 2
34,8
33
$ 2
4,2
36,8
17
FU
ND
BA
LA
NC
E (
07/0
1/2
015)
OF
F/A
DM
IN/M
AN
AG
ER
S$250,0
00
81
,05
05
9,3
25
42
,12
51
9,2
25
6,9
25
12
,025
13,2
50
3,5
50
8,6
00
3,9
25
TE
AC
HE
RS
$560,0
00
96
,00
01
40
,00
011
8,0
00
--
-43,0
00
20,0
00
100,0
00
43,0
00
CLE
RIC
AL/S
EC
RE
TA
RIA
L$72,6
14
20
,73
61
3,8
58
5,5
80
10
,04
69
17
1,5
93
13,7
55
470
5,1
39
520
PA
RA
PR
OF
ES
SIO
NA
L$35,4
72
--
--
--
17,7
36
-17,7
36
-
SE
RV
ICE
WO
RK
ER
S$5,0
00
-5
,00
0-
--
--
--
-
SK
ILLE
D C
RA
FT
S$1,7
65,0
00
52
7,2
60
30
1,1
90
18
0,5
50
19
8,0
70
53
,31
011
4,4
30
190,9
00
74,2
60
80,3
20
44,7
10
OT
HE
R S
ALA
RIE
S$331,0
00
10
2,9
63
30
,27
28
2,9
75
18
,42
12
,13
31
8,2
04
34,0
81
6,0
93
22,6
49
13,2
09
GR
OU
P I
NS
UR
AN
CE
$385,1
00
12
4,7
78
63
,35
73
5,1
65
36
,92
11
0,4
93
19
,32
940,2
70
11,2
78
28,0
96
15,4
13
ME
DIC
AR
E$46,7
99
12
,98
68
,88
87
,50
03
,50
38
78
2,1
21
4,4
69
1,5
39
3,5
12
1,4
04
LA
TE
AC
HE
RS
RE
TIR
EM
EN
T$221,0
50
58
,75
04
2,5
56
48
,87
43
,63
49
09
5,5
41
24,3
93
790
21,8
66
13,7
37
LA
SC
HO
OL E
MP
. R
TM
SY
ST
EM
$591,2
38
17
8,4
93
116
,67
56
7,8
03
63
,08
91
7,2
67
37
,93
759,9
45
17,3
43
22,0
98
10,5
91
DE
FE
RR
ED
CO
MP
$1,1
95
-4
50
20
10
0-
-225
345
30
25
WO
RK
ER
S' C
OM
PE
NS
AT
ION
$9,9
50
3,5
00
2,5
00
1,5
00
75
03
00
500
300
150
300
150
SIC
K L
EA
VE
SE
VE
RA
NC
E P
AY
$10,1
82
3,4
24
2,3
73
1,6
85
76
92
77
481
530
142
344
157
AN
NU
AL L
EA
VE
SE
VE
RA
NC
E P
AY
$75,0
00
24
,31
51
7,7
98
12
,63
85
,76
82
,07
83
,608
3,9
75
1,0
65
2,5
80
1,1
78
PU
RC
HA
SE
D P
RO
F/T
EC
H S
VC
S$60,0
00
9,7
26
7,1
19
35
,05
52
,30
78
31
1,4
43
1,5
90
426
1,0
32
471
WA
TE
R/S
EW
AG
E$323,2
00
10
0,0
00
70
,00
05
2,0
00
10
,00
09
,00
02
5,0
00
28,0
00
5,2
00
16,0
00
8,0
00
DIS
PO
SA
L S
ER
VIC
ES
$183,1
00
55
,00
04
5,0
00
25
,00
01
7,0
00
4,6
00
10
,000
10,0
00
3,5
00
9,5
00
3,5
00
2N
D S
ALE
S T
AX
- P
ES
T$47,2
00
15
,00
01
0,0
00
10
,00
02
,00
01
,00
04
,500
2,0
00
1,0
00
200
1,5
00
2N
D S
/T M
OP
SE
RV
ICE
$171,0
00
50
,00
04
5,0
00
24
,00
01
2,5
00
2,5
00
10
,000
8,0
00
5,5
00
9,5
00
4,0
00
M &
S$1,5
07,5
00
50
0,0
00
32
5,0
00
25
0,0
00
110
,00
03
2,5
00
70
,00
0130,0
00
25,0
00
40,0
00
25,0
00
TE
CH
NO
LO
GY
-RE
LA
TE
D S
UP
PL
IES
$1,2
55,0
00
37
5,0
00
22
5,0
00
15
0,0
00
10
0,0
00
75
,00
05
0,0
00
175,0
00
5,0
00
50,0
00
50,0
00
NA
TU
RA
L G
AS
$187,5
00
60
,00
03
0,0
00
25
,00
02
0,0
00
12
,00
01
0,0
00
10,0
00
3,5
00
10,0
00
7,0
00
ELE
CT
RIC
ITY
$3,3
15,0
00
97
5,0
00
70
0,0
00
62
5,0
00
30
0,0
00
80
,00
01
50
,000
200,0
00
65,0
00
150,0
00
70,0
00
EQ
UIP
ME
NT
$431,0
00
10
5,0
00
90
,00
01
00
,00
02
6,0
00
10
,00
03
0,0
00
30,0
00
20,0
00
10,0
00
10,0
00
EQ
UIP
ME
NT
- V
EH
ICL
E/B
US
$100,0
00
32
,64
02
3,4
70
16
,90
07
,60
02
,76
04
,870
5,2
20
1,3
70
3,5
70
1,6
00
TE
CH
NO
LO
GY
-RE
LA
TE
D H
AR
DW
AR
E$10,0
00
10
,00
0-
--
--
--
--
TE
CH
NO
LO
GY
SO
FT
WA
RE
$15,0
00
15
,00
0-
--
--
--
--
MIS
C E
XP
EN
SE
$307,9
00
70
,00
07
0,0
00
85
,00
01
9,0
00
12
,00
011
,50
011
,500
6,5
00
16,5
00
5,9
00
UN
IFO
RM
S$45,2
00
14
,50
01
0,0
00
7,8
00
3,8
00
1,5
00
2,1
00
2,2
00
750
1,8
00
750
GR
AN
DP
AR
EN
T$6,3
50
2,0
00
1,8
00
20
02
00
--
1,0
00
-800
350
UT
ILIT
Y M
NG
R S
VC
S$3,0
00
97
37
12
50
62
31
83
144
159
43
103
47
TR
AN
SF
ER
S O
UT
- G
/F$650,0
00
21
0,7
30
15
4,2
45
10
9,5
25
49
,98
51
8,0
05
31
,26
534,4
50
9,2
30
22,3
60
10,2
05
TR
AN
SF
ER
S O
UT
- 7
MIL
L$4,3
50,0
00
2,0
25
,00
05
00
,00
07
00
,00
01
80
,00
06
0,0
00
10
0,0
00
280,0
00
95,0
00
180,0
00
230,0
00
TR
AN
SF
ER
S O
UT
- S
INK
FD
$895,2
00
-8
24
,00
0-
--
--
71,2
00
--
TR
AN
SF
ER
S O
UT
- C
ON
ST
RU
CT
ION
$5,9
00,0
00
3,7
50
,00
0-
1,5
00
,00
0-
65
0,0
00
--
--
-
TO
TA
L D
ISB
UR
SE
ME
NT
$24,1
22,7
50
9,6
09
,82
33
,93
5,5
87
4,3
20
,39
81
,22
0,9
18
1,0
67
,26
57
26
,59
01,3
75,9
48
455,2
45
834,6
35
576,3
40
DIS
BU
RS
EM
EN
T
PR
OJ
EC
TE
D F
UN
D B
AL
AN
CE
(6/3
0/1
6)
$ 3
,23
3,4
61
$
2,7
61
,04
7
$ 7
,70
8,7
75
$
2,9
83
,71
7
$ 7
80
,49
2
$ 8
70
,69
5
$ 4
40,0
72
$ 5
2,8
74
$ 4
18,4
08
$ 7
8,9
77
$ 1
9,3
28,5
17
41
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - DENHAM SPRINGS SCHOOL DIST 01
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411301 SALES TAX GROSS (1 CENT) 4,672,326 5,178,867 5,521,220 5,521,220
411302 1/2 CENT SALES TAX (80/20) 420,611 465,710 496,128 496,128
415100 INTEREST ON INVSTMNT-CHECKING 6,806 5,831 5,847 5,847
415101 INTEREST ON INVSTMNT-CD'S 59,761 59,795 59,442 62,570
415420 EARN FROM OTH REAL PROP 36,867 167 1,000 1,000
419601 SVCS PROV OTH GOVT - S/T COMM 125,329 139,627 143,616 143,616
419990 MISC REVENUE (LOCAL) 3,600 74,432 3,600 -
$ 5,325,298 $ 6,230,381 $ 6,230,852 $ 5,924,428TOTAL REVENUES:
EXPENDITURES
SALARIES:
62,123 62,505 65,280511100 OFF/ADMIN/MANAGERS 81,050
- 43,355 48,000511200 TEACHERS 96,000
15,428 15,783 16,808511400 CLERICAL/SECRETARIAL 20,736
630,689 616,817 597,312511700 SKILLED CRAFTS 527,260
101,408 101,584 103,133511900 OTHER SALARIES 102,963
809,648 840,043 830,533TOTAL SALARIES 828,009
BENEFITS:
114,760 109,622 121,066521000 GROUP INSURANCE 124,778
10,256 10,610 12,195522500 MEDICARE 12,986
33,569 43,530 45,368523100 LA TEACHERS RETIREMENT 58,750
206,269 201,384 197,475523300 LA SCHOOL EMP. RTM SYSTEM 178,493
- 7 -523900 DEFERRED COMP -
667 88 3,500526000 WORKERS' COMPENSATION 3,500
- - 1,632528100 SICK LEAVE SEVERANCE PAY 3,424
38 1,987 17,952528200 ANNUAL LEAVE SEVERANCE PAY 24,315
365,558 367,227 399,189TOTAL BENEFITS 406,246
PURCH PROF/TECH SVC:
- - -530000 PURCHASED PROF/TECH SVCS 9,726
- - -TOTAL PURCH PROF/TECH SVC 9,726
PURCH PROPERTY SVC:
113,709 98,010 100,000541100 WATER/SEWAGE 100,000
62,998 50,369 55,000542100 DISPOSAL SERVICES 55,000
10,352 14,621 15,000542301 2ND SALES TAX - PEST 15,000
42,097 44,151 50,000542302 2ND S/T MOP SERVICE 50,000
229,156 207,150 220,000TOTAL PURCH PROPERTY SVC 220,000
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
42
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - DENHAM SPRINGS SCHOOL DIST 01
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
MATERIALS & SUPPLIES:
255,799 352,784 500,000561000 M & S 500,000
10,437 119,364 150,000561500 TECHNOLOGY-RELATED SUPPLIES 375,000
122,631 117,249 120,000562100 NATURAL GAS 60,000
929,534 966,156 975,000562200 ELECTRICITY 975,000
1,318,401 1,555,554 1,745,000TOTAL MATERIALS & SUPPLIES 1,910,000
PROPERTY:
33,537 74,960 95,000573000 EQUIPMENT 105,000
- 6,328 32,640573010 EQUIPMENT - VEHICLE/BUS 32,640
- - -573400 TECHNOLOGY-RELATED HARDWARE 10,000
- - -573500 TECHNOLOGY SOFTWARE 15,000
33,537 81,288 127,640TOTAL PROPERTY 162,640
OTHER OBJECTS:
42,962 35,757 105,000589000 MISC EXPENSE 70,000
12,355 12,405 14,500589051 UNIFORMS 14,500
2,093 1,807 2,387589052 GRANDPARENT 2,000
755 690 816589053 UTILITY MNGR SVCS 973
58,165 50,659 122,703TOTAL OTHER OBJECTS 87,473
OTHER USES OF FUNDS:
172,599 170,428 195,840593201 TRANSFERS OUT - G/F 210,730
1,010,000 1,800,000 2,025,000593203 TRANSFERS OUT - 7 MILL 2,025,000
875,000 1,000,000 1,750,000593205 TRANSFERS OUT - CONSTRUCTION 3,750,000
2,057,599 2,970,428 3,970,840TOTAL OTHER USES OF FUNDS 5,985,730
$ 4,872,065 $ 6,072,349TOTAL EXPENSES: $ 7,415,905 $ 9,609,823
$ 6,230,381
$ 453,233 SURPLUS/DEFICIT(CURRENT) $(147,921) $(1,185,053)
$ 6,760,824 $ 6,307,591 $ 5,278,170 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 6,760,824 $ 6,612,904 $ 4,093,117
TOTAL REVENUE LESS TOTAL EXPENSES
$ 5,924,428
(6,072,349) (7,415,905)(4,872,065)
$ 5,325,298 $ 6,230,852
$ 6,612,904
(9,609,823)$(3,379,443)
$ 3,233,461
DISTRIBUTION OF DISTRICTS 90 - 96 - - - -
43
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - WALKER SCHOOL DIST 04
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411301 SALES TAX GROSS (1 CENT) 3,305,881 3,701,178 3,970,068 3,970,068
411302 1/2 CENT SALES TAX (80/20) 297,598 332,816 356,744 356,744
415100 INTEREST ON INVSTMNT-CHECKING 4,806 4,162 4,125 4,125
415101 INTEREST ON INVSTMNT-CD'S 42,181 42,964 41,942 45,800
419601 SVCS PROV OTH GOVT - S/T COMM 88,690 99,776 103,268 103,268
$ 3,739,155 $ 4,480,005 $ 4,476,147 $ 4,180,896TOTAL REVENUES:
EXPENDITURES
SALARIES:
43,955 44,667 46,940511100 OFF/ADMIN/MANAGERS 59,325
62,265 73,588 78,770511200 TEACHERS 140,000
12,236 12,593 13,772511400 CLERICAL/SECRETARIAL 13,858
- - -511600 SERVICE WORKERS 5,000
368,275 296,587 429,501511700 SKILLED CRAFTS 301,190
29,170 27,247 30,072511900 OTHER SALARIES 30,272
515,900 454,682 599,055TOTAL SALARIES 549,645
BENEFITS:
65,506 55,501 84,380521000 GROUP INSURANCE 63,357
6,456 5,779 8,794522500 MEDICARE 8,888
27,712 27,244 27,976523100 LA TEACHERS RETIREMENT 42,556
120,144 102,817 143,787523300 LA SCHOOL EMP. RTM SYSTEM 116,675
1 156 150523900 DEFERRED COMP 450
474 62 2,500526000 WORKERS' COMPENSATION 2,500
- - 1,174528100 SICK LEAVE SEVERANCE PAY 2,373
27 1,402 12,909528200 ANNUAL LEAVE SEVERANCE PAY 17,798
220,321 192,961 281,670TOTAL BENEFITS 254,596
PURCH PROF/TECH SVC:
14,600 12,000 15,000530000 PURCHASED PROF/TECH SVCS 7,119
30,140 - -531600 ELECTION FEES -
44,740 12,000 15,000TOTAL PURCH PROF/TECH SVC 7,119
PURCH PROPERTY SVC:
69,825 67,997 70,000541100 WATER/SEWAGE 70,000
47,531 40,266 45,000542100 DISPOSAL SERVICES 45,000
5,362 7,902 10,000542301 2ND SALES TAX - PEST 10,000
42,122 40,912 45,000542302 2ND S/T MOP SERVICE 45,000
164,839 157,078 170,000TOTAL PURCH PROPERTY SVC 170,000
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
44
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - WALKER SCHOOL DIST 04
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
MATERIALS & SUPPLIES:
262,593 129,661 310,000561000 M & S 325,000
13,955 41,850 60,000561500 TECHNOLOGY-RELATED SUPPLIES 225,000
71,749 57,744 70,000562100 NATURAL GAS 30,000
619,114 675,946 700,000562200 ELECTRICITY 700,000
967,411 905,201 1,140,000TOTAL MATERIALS & SUPPLIES 1,280,000
PROPERTY:
2,846 27,291 90,000573000 EQUIPMENT 90,000
- 4,466 23,470573010 EQUIPMENT - VEHICLE/BUS 23,470
2,846 31,757 113,470TOTAL PROPERTY 113,470
OTHER OBJECTS:
79,142 56,683 102,000589000 MISC EXPENSE 70,000
8,748 8,859 10,000589051 UNIFORMS 10,000
1,112 1,192 1,809589052 GRANDPARENT 1,800
534 492 587589053 UTILITY MNGR SVCS 712
89,535 67,226 114,396TOTAL OTHER OBJECTS 82,512
OTHER USES OF FUNDS:
141,785 142,547 140,820593201 TRANSFERS OUT - G/F 154,245
310,000 250,000 500,000593203 TRANSFERS OUT - 7 MILL 500,000
836,000 830,000 824,000593204 TRANSFERS OUT - SINK FD 824,000
2,300,000 - -593205 TRANSFERS OUT - CONSTRUCTION -
3,587,785 1,222,547 1,464,820TOTAL OTHER USES OF FUNDS 1,478,245
$ 5,593,377 $ 3,043,451TOTAL EXPENSES: $ 3,898,410 $ 3,935,587
$ 4,480,005
$(1,854,222)SURPLUS/DEFICIT(CURRENT) $ 1,137,445 $ 577,737
$ 1,079,183 $ 2,933,405 $ 1,513,512 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 1,079,183 $ 2,216,628 $ 2,091,249
TOTAL REVENUE LESS TOTAL EXPENSES
$ 4,180,896
(3,043,451) (3,898,410)(5,593,377)
$ 3,739,155 $ 4,476,147
$ 2,216,629
(3,935,587)$ 544,418
$ 2,761,047
DISTRIBUTION OF DISTRICTS 90 - 96 - - - -
45
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - LIVE OAK SCHOOL DIST 22
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411301 SALES TAX GROSS (1 CENT) 2,483,058 2,770,291 2,858,719 2,858,719
411302 1/2 CENT SALES TAX (80/20) 223,528 243,177 256,880 256,880
415100 INTEREST ON INVSTMNT-CHECKING 3,615 3,049 3,105 3,105
415101 INTEREST ON INVSTMNT-CD'S 31,740 30,992 31,568 35,520
419601 SVCS PROV OTH GOVT - S/T COMM 66,607 72,915 74,360 74,360
453100 SALE OF SURPLUS ITEMS/FXAS - - - 1,000
$ 2,808,549 $ 3,229,584 $ 3,224,632 $ 3,120,424TOTAL REVENUES:
EXPENDITURES
SALARIES:
33,015 32,639 33,800511100 OFF/ADMIN/MANAGERS 42,125
- - -511200 TEACHERS 118,000
5,194 5,202 5,596511400 CLERICAL/SECRETARIAL 5,580
253,286 248,826 309,270511700 SKILLED CRAFTS 180,550
71,896 112,274 118,013511900 OTHER SALARIES 82,975
363,390 398,942 466,679TOTAL SALARIES 429,229
BENEFITS:
38,945 47,276 59,319521000 GROUP INSURANCE 35,165
4,648 5,233 6,839522500 MEDICARE 7,500
31,756 33,852 34,739523100 LA TEACHERS RETIREMENT 48,874
68,410 86,550 102,255523300 LA SCHOOL EMP. RTM SYSTEM 67,803
20 20 20523900 DEFERRED COMP 20
355 46 1,500526000 WORKERS' COMPENSATION 1,500
- - 845528100 SICK LEAVE SEVERANCE PAY 1,685
20 1,055 9,295528200 ANNUAL LEAVE SEVERANCE PAY 12,638
144,154 174,033 214,812TOTAL BENEFITS 175,183
PURCH PROF/TECH SVC:
26,313 23,692 30,000530000 PURCHASED PROF/TECH SVCS 35,055
26,313 23,692 30,000TOTAL PURCH PROF/TECH SVC 35,055
PURCH PROPERTY SVC:
37,389 44,857 47,000541100 WATER/SEWAGE 52,000
25,516 22,351 25,000542100 DISPOSAL SERVICES 25,000
9,467 4,239 5,000542301 2ND SALES TAX - PEST 10,000
20,425 21,256 24,000542302 2ND S/T MOP SERVICE 24,000
92,798 92,703 101,000TOTAL PURCH PROPERTY SVC 111,000
MATERIALS & SUPPLIES:
186,364 176,868 300,000561000 M & S 250,000
6,312 83,158 250,000561500 TECHNOLOGY-RELATED SUPPLIES 150,000
30,486 34,459 35,000562100 NATURAL GAS 25,000
527,091 578,209 625,000562200 ELECTRICITY 625,000
750,253 872,694 1,210,000TOTAL MATERIALS & SUPPLIES 1,050,000
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
46
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - LIVE OAK SCHOOL DIST 22
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
PROPERTY:
28,415 46,583 200,000573000 EQUIPMENT 100,000
- 3,361 16,900573010 EQUIPMENT - VEHICLE/BUS 16,900
28,415 49,944 216,900TOTAL PROPERTY 116,900
OTHER OBJECTS:
30,806 24,568 115,000589000 MISC EXPENSE 85,000
6,567 6,484 7,800589051 UNIFORMS 7,800
- - 172589052 GRANDPARENT 200
401 361 423589053 UTILITY MNGR SVCS 506
37,774 31,412 123,394TOTAL OTHER OBJECTS 93,506
OTHER USES OF FUNDS:
91,664 88,242 101,400593201 TRANSFERS OUT - G/F 109,525
65,000 500,000 700,000593203 TRANSFERS OUT - 7 MILL 700,000
- 325,000 1,250,000593205 TRANSFERS OUT - CONSTRUCTION 1,500,000
156,664 913,242 2,051,400TOTAL OTHER USES OF FUNDS 2,309,525
$ 1,599,760 $ 2,556,662TOTAL EXPENSES: $ 4,414,185 $ 4,320,398
$ 3,229,584
$ 1,208,789 SURPLUS/DEFICIT(CURRENT) $ 563,762 $(1,189,553)
$ 8,235,826 $ 7,027,037 $ 7,760,945 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 8,235,826 $ 8,799,588 $ 6,571,392
TOTAL REVENUE LESS TOTAL EXPENSES
$ 3,120,424
(2,556,662) (4,414,185)(1,599,760)
$ 2,808,549 $ 3,224,632
$ 8,799,589
(4,320,398)$(1,090,814)
$ 7,708,775
DISTRIBUTION OF DISTRICTS 90 - 96 - - - -
47
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - ALBANY SCHOOL DIST 24
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411301 SALES TAX GROSS (1 CENT) 1,136,777 1,219,823 1,285,578 1,285,578
411302 1/2 CENT SALES TAX (80/20) 102,331 109,701 115,520 115,520
415100 INTEREST ON INVSTMNT-CHECKING 1,645 1,376 1,409 1,409
415101 INTEREST ON INVSTMNT-CD'S 14,417 13,942 14,324 14,840
419601 SVCS PROV OTH GOVT - S/T COMM 30,509 32,894 33,440 33,440
419990 MISC REVENUE (LOCAL) 1,650 7,800 7,800 7,800
$ 1,287,329 $ 1,458,587 $ 1,458,071 $ 1,385,537TOTAL REVENUES:
EXPENDITURES
SALARIES:
15,114 14,724 15,200511100 OFF/ADMIN/MANAGERS 19,225
2,378 2,347 2,517511400 CLERICAL/SECRETARIAL 10,046
162,433 196,320 139,080511700 SKILLED CRAFTS 198,070
13,641 17,447 18,352511900 OTHER SALARIES 18,421
193,566 230,839 175,149TOTAL SALARIES 245,763
BENEFITS:
27,726 32,989 26,676521000 GROUP INSURANCE 36,921
2,438 2,950 2,551522500 MEDICARE 3,503
2,956 3,069 3,506523100 LA TEACHERS RETIREMENT 3,634
50,484 63,853 46,236523300 LA SCHOOL EMP. RTM SYSTEM 63,089
116 115 100523900 DEFERRED COMP 100
165 21 750526000 WORKERS' COMPENSATION 750
- - 380528100 SICK LEAVE SEVERANCE PAY 769
9 479 4,180528200 ANNUAL LEAVE SEVERANCE PAY 5,768
83,895 103,475 84,379TOTAL BENEFITS 114,533
PURCH PROF/TECH SVC:
- - -530000 PURCHASED PROF/TECH SVCS 2,307
- - -TOTAL PURCH PROF/TECH SVC 2,307
PURCH PROPERTY SVC:
8,887 9,695 10,000541100 WATER/SEWAGE 10,000
15,295 13,375 17,000542100 DISPOSAL SERVICES 17,000
1,134 1,799 2,000542301 2ND SALES TAX - PEST 2,000
9,775 12,044 12,500542302 2ND S/T MOP SERVICE 12,500
35,091 36,914 41,500TOTAL PURCH PROPERTY SVC 41,500
MATERIALS & SUPPLIES:
62,704 47,495 90,000561000 M & S 110,000
2,516 14,742 15,000561500 TECHNOLOGY-RELATED SUPPLIES 100,000
26,140 22,168 25,000562100 NATURAL GAS 20,000
239,049 258,653 270,000562200 ELECTRICITY 300,000
330,410 343,059 400,000TOTAL MATERIALS & SUPPLIES 530,000
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
48
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - ALBANY SCHOOL DIST 24
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
PROPERTY:
108,221 34,956 71,000573000 EQUIPMENT 26,000
- 1,526 7,600573010 EQUIPMENT - VEHICLE/BUS 7,600
108,221 36,481 78,600TOTAL PROPERTY 33,600
OTHER OBJECTS:
15,139 8,307 21,000589000 MISC EXPENSE 19,000
3,014 2,926 3,800589051 UNIFORMS 3,800
116 4 400589052 GRANDPARENT 200
183 163 190589053 UTILITY MNGR SVCS 231
18,451 11,400 25,390TOTAL OTHER OBJECTS 23,231
OTHER USES OF FUNDS:
61,592 59,683 45,600593201 TRANSFERS OUT - G/F 49,985
65,000 - 180,000593203 TRANSFERS OUT - 7 MILL 180,000
390,000 575,000 1,200,000593205 TRANSFERS OUT - CONSTRUCTION -
516,592 634,683 1,425,600TOTAL OTHER USES OF FUNDS 229,985
$ 1,286,226 $ 1,396,851TOTAL EXPENSES: $ 2,230,618 $ 1,220,918
$ 1,458,587
$ 1,103 SURPLUS/DEFICIT(CURRENT) $(11,314) $(772,547)
$ 2,757,362 $ 2,756,259 $ 1,888,126 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 2,757,362 $ 2,746,048 $ 1,115,579
TOTAL REVENUE LESS TOTAL EXPENSES
$ 1,385,537
(1,396,851) (2,230,618)(1,286,226)
$ 1,287,329 $ 1,458,071
$ 2,746,048
(1,220,918)$ 237,669
$ 2,983,717
DISTRIBUTION OF DISTRICTS 90 - 96 - - - -
49
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - HOLDEN SCHOOL DIST 25
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411301 SALES TAX GROSS (1 CENT) 386,409 431,835 466,868 466,868
411302 1/2 CENT SALES TAX (80/20) 34,782 38,829 41,952 41,952
415100 INTEREST ON INVSTMNT-CHECKING 555 485 474 474
415101 INTEREST ON INVSTMNT-CD'S 4,855 5,048 4,817 5,350
419601 SVCS PROV OTH GOVT - S/T COMM 10,377 11,640 12,144 12,144
$ 436,980 $ 526,788 $ 526,255 $ 487,837TOTAL REVENUES:
EXPENDITURES
SALARIES:
5,138 5,211 5,520511100 OFF/ADMIN/MANAGERS 6,925
808 547 914511400 CLERICAL/SECRETARIAL 917
34,580 32,831 50,508511700 SKILLED CRAFTS 53,310
2,060 1,374 2,125511900 OTHER SALARIES 2,133
42,585 39,964 59,067TOTAL SALARIES 63,285
BENEFITS:
5,736 5,969 9,688521000 GROUP INSURANCE 10,493
465 487 872522500 MEDICARE 878
773 540 906523100 LA TEACHERS RETIREMENT 909
10,101 11,272 16,696523300 LA SCHOOL EMP. RTM SYSTEM 17,267
57 7 300526000 WORKERS' COMPENSATION 300
- - 138528100 SICK LEAVE SEVERANCE PAY 277
3 161 1,518528200 ANNUAL LEAVE SEVERANCE PAY 2,078
17,136 18,436 30,117TOTAL BENEFITS 32,201
PURCH PROF/TECH SVC:
- - -530000 PURCHASED PROF/TECH SVCS 831
- - -TOTAL PURCH PROF/TECH SVC 831
PURCH PROPERTY SVC:
5,856 8,457 9,000541100 WATER/SEWAGE 9,000
4,095 3,475 4,600542100 DISPOSAL SERVICES 4,600
775 1,149 2,000542301 2ND SALES TAX - PEST 1,000
1,959 2,304 2,500542302 2ND S/T MOP SERVICE 2,500
12,684 15,385 18,100TOTAL PURCH PROPERTY SVC 17,100
MATERIALS & SUPPLIES:
17,838 8,943 32,500561000 M & S 32,500
845 8,109 5,000561500 TECHNOLOGY-RELATED SUPPLIES 75,000
14,650 22,492 25,000562100 NATURAL GAS 12,000
76,735 71,490 80,000562200 ELECTRICITY 80,000
110,068 111,034 142,500TOTAL MATERIALS & SUPPLIES 199,500
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
50
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - HOLDEN SCHOOL DIST 25
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
PROPERTY:
336 345 18,300573000 EQUIPMENT 10,000
- 512 2,760573010 EQUIPMENT - VEHICLE/BUS 2,760
336 857 21,060TOTAL PROPERTY 12,760
OTHER OBJECTS:
4,589 2,293 12,000589000 MISC EXPENSE 12,000
1,028 1,033 1,500589051 UNIFORMS 1,500
62 57 69589053 UTILITY MNGR SVCS 83
5,679 3,383 13,569TOTAL OTHER OBJECTS 13,583
OTHER USES OF FUNDS:
13,988 14,411 16,560593201 TRANSFERS OUT - G/F 18,005
- - 60,000593203 TRANSFERS OUT - 7 MILL 60,000
- 400,000 -593205 TRANSFERS OUT - CONSTRUCTION 650,000
13,988 414,411 76,560TOTAL OTHER USES OF FUNDS 728,005
$ 202,476 $ 603,470TOTAL EXPENSES: $ 360,973 $ 1,067,265
$ 526,788
$ 234,504 SURPLUS/DEFICIT(CURRENT) $(115,633) $ 165,282
$ 1,436,602 $ 1,202,098 $ 1,080,006 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 1,436,602 $ 1,320,969 $ 1,245,288
TOTAL REVENUE LESS TOTAL EXPENSES
$ 487,837
(603,470) (360,973)(202,476)
$ 436,980 $ 526,255
$ 1,320,969
(1,067,265)$(540,477)
$ 780,492
DISTRIBUTION OF DISTRICTS 90 - 96 - - - -
51
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - DOYLE SCHOOL DIST 26
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411301 SALES TAX GROSS (1 CENT) 710,135 713,998 823,785 823,785
411302 1/2 CENT SALES TAX (80/20) 63,931 70,166 74,024 74,024
415100 INTEREST ON INVSTMNT-CHECKING 1,042 880 898 898
415101 INTEREST ON INVSTMNT-CD'S 9,167 8,932 9,130 9,280
419601 SVCS PROV OTH GOVT - S/T COMM 19,036 21,039 21,428 21,428
$ 803,311 $ 929,415 $ 929,265 $ 815,015TOTAL REVENUES:
EXPENDITURES
SALARIES:
9,442 9,418 9,740511100 OFF/ADMIN/MANAGERS 12,025
1,486 1,501 1,613511400 CLERICAL/SECRETARIAL 1,593
84,864 71,016 89,121511700 SKILLED CRAFTS 114,430
16,647 17,674 18,250511900 OTHER SALARIES 18,204
112,438 99,609 118,724TOTAL SALARIES 146,251
BENEFITS:
14,868 13,633 17,094521000 GROUP INSURANCE 19,329
1,366 1,280 1,788522500 MEDICARE 2,121
4,921 5,102 5,560523100 LA TEACHERS RETIREMENT 5,541
26,519 24,816 29,467523300 LA SCHOOL EMP. RTM SYSTEM 37,937
99 13 500526000 WORKERS' COMPENSATION 500
- - 243528100 SICK LEAVE SEVERANCE PAY 481
6 305 2,678528200 ANNUAL LEAVE SEVERANCE PAY 3,608
47,778 45,150 57,330TOTAL BENEFITS 69,516
PURCH PROF/TECH SVC:
- - -530000 PURCHASED PROF/TECH SVCS 1,443
- - -TOTAL PURCH PROF/TECH SVC 1,443
PURCH PROPERTY SVC:
44,105 22,559 25,000541100 WATER/SEWAGE 25,000
9,398 8,038 10,000542100 DISPOSAL SERVICES 10,000
1,870 2,695 4,500542301 2ND SALES TAX - PEST 4,500
8,557 8,984 10,000542302 2ND S/T MOP SERVICE 10,000
63,930 42,276 49,500TOTAL PURCH PROPERTY SVC 49,500
MATERIALS & SUPPLIES:
35,348 57,438 95,000561000 M & S 70,000
1,603 19,663 20,000561500 TECHNOLOGY-RELATED SUPPLIES 50,000
15,884 15,653 18,500562100 NATURAL GAS 10,000
126,122 134,850 135,000562200 ELECTRICITY 150,000
178,957 227,604 268,500TOTAL MATERIALS & SUPPLIES 280,000
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
52
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - DOYLE SCHOOL DIST 26
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
PROPERTY:
607 635 5,500573000 EQUIPMENT 30,000
- 972 4,870573010 EQUIPMENT - VEHICLE/BUS 4,870
607 1,607 10,370TOTAL PROPERTY 34,870
OTHER OBJECTS:
6,836 4,109 16,500589000 MISC EXPENSE 11,500
1,872 1,871 2,100589051 UNIFORMS 2,100
115 104 122589053 UTILITY MNGR SVCS 144
8,823 6,084 18,722TOTAL OTHER OBJECTS 13,744
OTHER USES OF FUNDS:
26,511 25,428 29,220593201 TRANSFERS OUT - G/F 31,265
30,000 - 60,000593203 TRANSFERS OUT - 7 MILL 100,000
750,000 1,125,000 -593205 TRANSFERS OUT - CONSTRUCTION -
806,511 1,150,428 89,220TOTAL OTHER USES OF FUNDS 131,265
$ 1,219,044 $ 1,572,759TOTAL EXPENSES: $ 612,365 $ 726,590
$ 929,415
$(415,733)SURPLUS/DEFICIT(CURRENT) $(757,744) $ 316,900
$ 1,425,613 $ 1,841,346 $ 480,257 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 1,425,613 $ 667,869 $ 797,157
TOTAL REVENUE LESS TOTAL EXPENSES
$ 815,015
(1,572,759) (612,365)(1,219,044)
$ 803,311 $ 929,265
$ 667,869
(726,590)$ 202,825
$ 870,694
DISTRIBUTION OF DISTRICTS 90 - 96 - - - -
53
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - SPRINGFIELD SCHOOL DIST 27
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411301 SALES TAX GROSS (1 CENT) 741,322 828,007 882,989 882,989
411302 1/2 CENT SALES TAX (80/20) 66,737 74,459 79,344 79,344
415100 INTEREST ON INVSTMNT-CHECKING 1,085 932 934 934
415101 INTEREST ON INVSTMNT-CD'S 9,542 9,563 9,500 10,230
419601 SVCS PROV OTH GOVT - S/T COMM 19,877 22,324 22,968 22,968
$ 838,563 $ 996,465 $ 995,735 $ 935,285TOTAL REVENUES:
EXPENDITURES
SALARIES:
9,857 9,993 10,440511100 OFF/ADMIN/MANAGERS 13,250
- - -511200 TEACHERS 43,000
1,551 1,091 1,729511400 CLERICAL/SECRETARIAL 13,755
- - -511500 PARAPROFESSIONAL 17,736
122,858 141,172 95,526511700 SKILLED CRAFTS 190,900
10,295 17,287 19,019511900 OTHER SALARIES 34,081
144,561 169,544 126,714TOTAL SALARIES 312,722
BENEFITS:
17,510 22,505 18,322521000 GROUP INSURANCE 40,270
1,723 2,194 1,899522500 MEDICARE 4,469
3,329 3,137 5,668523100 LA TEACHERS RETIREMENT 24,393
33,632 48,184 32,581523300 LA SCHOOL EMP. RTM SYSTEM 59,945
54 44 50523900 DEFERRED COMP 225
104 14 300526000 WORKERS' COMPENSATION 300
- - 261528100 SICK LEAVE SEVERANCE PAY 530
6 318 2,871528200 ANNUAL LEAVE SEVERANCE PAY 3,975
56,358 76,394 61,953TOTAL BENEFITS 134,107
PURCH PROF/TECH SVC:
- - -530000 PURCHASED PROF/TECH SVCS 1,590
- - -TOTAL PURCH PROF/TECH SVC 1,590
PURCH PROPERTY SVC:
17,328 17,810 19,000541100 WATER/SEWAGE 28,000
8,754 7,661 10,000542100 DISPOSAL SERVICES 10,000
1,018 4,804 6,000542301 2ND SALES TAX - PEST 2,000
6,402 7,625 8,000542302 2ND S/T MOP SERVICE 8,000
33,503 37,899 43,000TOTAL PURCH PROPERTY SVC 48,000
MATERIALS & SUPPLIES:
43,166 46,312 51,000561000 M & S 130,000
1,668 25,732 25,000561500 TECHNOLOGY-RELATED SUPPLIES 175,000
17,275 14,436 20,000562100 NATURAL GAS 10,000
163,937 172,137 180,000562200 ELECTRICITY 200,000
226,045 258,617 276,000TOTAL MATERIALS & SUPPLIES 515,000
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
54
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - SPRINGFIELD SCHOOL DIST 27
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
PROPERTY:
10,535 23,814 60,000573000 EQUIPMENT 30,000
- 1,011 5,220573010 EQUIPMENT - VEHICLE/BUS 5,220
10,535 24,825 65,220TOTAL PROPERTY 35,220
OTHER OBJECTS:
7,145 4,842 21,500589000 MISC EXPENSE 11,500
1,956 1,983 2,200589051 UNIFORMS 2,200
1,130 905 725589052 GRANDPARENT 1,000
120 110 131589053 UTILITY MNGR SVCS 159
10,351 7,840 24,556TOTAL OTHER OBJECTS 14,859
OTHER USES OF FUNDS:
37,584 37,256 31,320593201 TRANSFERS OUT - G/F 34,450
145,000 110,000 120,000593203 TRANSFERS OUT - 7 MILL 280,000
182,584 147,256 151,320TOTAL OTHER USES OF FUNDS 314,450
$ 663,936 $ 722,374TOTAL EXPENSES: $ 748,762 $ 1,375,948
$ 996,465
$ 174,627 SURPLUS/DEFICIT(CURRENT) $ 212,910 $ 246,973
$ 606,646 $ 432,019 $ 759,431 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 606,646 $ 819,556 $ 1,006,404
TOTAL REVENUE LESS TOTAL EXPENSES
$ 935,285
(722,374) (748,762)(663,936)
$ 838,563 $ 995,735
$ 819,555
(1,375,948)$(379,482)
$ 440,072
DISTRIBUTION OF DISTRICTS 90 - 96 - - - -
55
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - FROST SCHOOL DIST 31
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411301 SALES TAX GROSS (1 CENT) 217,483 225,036 231,742 231,742
411302 1/2 CENT SALES TAX (80/20) 19,578 20,241 20,824 20,824
415100 INTEREST ON INVSTMNT-CHECKING 317 255 272 272
415101 INTEREST ON INVSTMNT-CD'S 2,779 2,521 2,764 2,740
419601 SVCS PROV OTH GOVT - S/T COMM 5,834 6,071 6,028 6,028
$ 245,991 $ 261,606 $ 261,630 $ 254,124TOTAL REVENUES:
EXPENDITURES
SALARIES:
2,892 2,717 2,740511100 OFF/ADMIN/MANAGERS 3,550
- - -511200 TEACHERS 20,000
455 480 454511400 CLERICAL/SECRETARIAL 470
31,440 44,671 25,071511700 SKILLED CRAFTS 74,260
1,159 3,702 3,655511900 OTHER SALARIES 6,093
35,946 51,570 31,920TOTAL SALARIES 104,374
BENEFITS:
5,428 7,411 4,809521000 GROUP INSURANCE 11,278
464 628 473522500 MEDICARE 1,539
436 618 625523100 LA TEACHERS RETIREMENT 790
9,576 13,072 8,292523300 LA SCHOOL EMP. RTM SYSTEM 17,343
- - -523900 DEFERRED COMP 345
31 4 150526000 WORKERS' COMPENSATION 150
- - 68528100 SICK LEAVE SEVERANCE PAY 142
2 92 753528200 ANNUAL LEAVE SEVERANCE PAY 1,065
15,936 21,825 15,169TOTAL BENEFITS 32,652
PURCH PROF/TECH SVC:
- - -530000 PURCHASED PROF/TECH SVCS 426
- - -TOTAL PURCH PROF/TECH SVC 426
PURCH PROPERTY SVC:
4,569 4,447 5,200541100 WATER/SEWAGE 5,200
2,702 2,363 3,500542100 DISPOSAL SERVICES 3,500
442 1,597 2,500542301 2ND SALES TAX - PEST 1,000
3,073 4,688 5,500542302 2ND S/T MOP SERVICE 5,500
10,786 13,095 16,700TOTAL PURCH PROPERTY SVC 15,200
MATERIALS & SUPPLIES:
11,174 7,032 28,000561000 M & S 25,000
485 1,886 5,000561500 TECHNOLOGY-RELATED SUPPLIES 5,000
3,399 3,122 3,500562100 NATURAL GAS 3,500
53,090 56,905 65,000562200 ELECTRICITY 65,000
68,147 68,945 101,500TOTAL MATERIALS & SUPPLIES 98,500
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
56
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - FROST SCHOOL DIST 31
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
PROPERTY:
187 187 12,200573000 EQUIPMENT 20,000
- 294 1,370573010 EQUIPMENT - VEHICLE/BUS 1,370
187 481 13,570TOTAL PROPERTY 21,370
OTHER OBJECTS:
1,672 1,507 6,500589000 MISC EXPENSE 6,500
575 541 750589051 UNIFORMS 750
35 30 34589053 UTILITY MNGR SVCS 43
2,282 2,078 7,284TOTAL OTHER OBJECTS 7,293
OTHER USES OF FUNDS:
8,025 7,153 8,220593201 TRANSFERS OUT - G/F 9,230
- 75,000 95,000593203 TRANSFERS OUT - 7 MILL 95,000
72,165 71,665 71,200593204 TRANSFERS OUT - SINK FD 71,200
80,191 153,818 174,420TOTAL OTHER USES OF FUNDS 175,430
$ 213,475 $ 311,813TOTAL EXPENSES: $ 360,563 $ 455,245
$ 261,606
$ 32,515 SURPLUS/DEFICIT(CURRENT) $(57,689) $(98,933)
$ 304,201 $ 271,686 $ 226,582 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 304,201 $ 246,512 $ 127,649
TOTAL REVENUE LESS TOTAL EXPENSES
$ 254,124
(311,813) (360,563)(213,475)
$ 245,991 $ 261,630
$ 246,512
(455,245)$(193,639)
$ 52,874
DISTRIBUTION OF DISTRICTS 90 - 96 - - - -
57
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - FRENCH SETTLEMENT SCH DIST 32
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411301 SALES TAX GROSS (1 CENT) 513,682 566,308 603,883 603,883
411302 1/2 CENT SALES TAX (80/20) 46,241 50,925 54,264 54,264
415100 INTEREST ON INVSTMNT-CHECKING 746 638 639 639
415101 INTEREST ON INVSTMNT-CD'S 6,541 6,540 6,501 6,640
419601 SVCS PROV OTH GOVT - S/T COMM 13,783 15,268 15,708 15,708
$ 580,993 $ 681,134 $ 680,996 $ 639,679TOTAL REVENUES:
EXPENDITURES
SALARIES:
6,830 6,835 7,140511100 OFF/ADMIN/MANAGERS 8,600
- - -511200 TEACHERS 100,000
1,075 1,426 1,182511400 CLERICAL/SECRETARIAL 5,139
- - -511500 PARAPROFESSIONAL 17,736
77,069 112,139 65,331511700 SKILLED CRAFTS 80,320
2,738 14,298 13,749511900 OTHER SALARIES 22,649
87,712 134,698 87,402TOTAL SALARIES 234,444
BENEFITS:
12,238 19,606 12,531521000 GROUP INSURANCE 28,096
1,051 1,733 1,328522500 MEDICARE 3,512
1,029 3,363 4,157523100 LA TEACHERS RETIREMENT 21,866
21,888 37,188 21,599523300 LA SCHOOL EMP. RTM SYSTEM 22,098
17 3 5523900 DEFERRED COMP 30
74 10 300526000 WORKERS' COMPENSATION 300
- - 179528100 SICK LEAVE SEVERANCE PAY 344
4 217 1,964528200 ANNUAL LEAVE SEVERANCE PAY 2,580
36,300 62,119 42,062TOTAL BENEFITS 78,826
PURCH PROF/TECH SVC:
- - -530000 PURCHASED PROF/TECH SVCS 1,032
- - -TOTAL PURCH PROF/TECH SVC 1,032
PURCH PROPERTY SVC:
20,444 13,609 16,000541100 WATER/SEWAGE 16,000
8,337 7,052 9,500542100 DISPOSAL SERVICES 9,500
51 44 200542301 2ND SALES TAX - PEST 200
6,949 7,472 9,500542302 2ND S/T MOP SERVICE 9,500
35,782 28,176 35,200TOTAL PURCH PROPERTY SVC 35,200
MATERIALS & SUPPLIES:
50,370 21,153 72,000561000 M & S 40,000
1,141 7,030 10,000561500 TECHNOLOGY-RELATED SUPPLIES 50,000
13,450 9,400 10,000562100 NATURAL GAS 10,000
118,297 120,811 120,000562200 ELECTRICITY 150,000
183,258 158,394 212,000TOTAL MATERIALS & SUPPLIES 250,000
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
58
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - FRENCH SETTLEMENT SCH DIST 32
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
PROPERTY:
61,018 457 20,900573000 EQUIPMENT 10,000
- 692 3,570573010 EQUIPMENT - VEHICLE/BUS 3,570
61,018 1,149 24,470TOTAL PROPERTY 13,570
OTHER OBJECTS:
11,276 9,025 16,500589000 MISC EXPENSE 16,500
1,361 1,356 1,800589051 UNIFORMS 1,800
648 683 870589052 GRANDPARENT 800
83 75 89589053 UTILITY MNGR SVCS 103
13,367 11,139 19,259TOTAL OTHER OBJECTS 19,203
OTHER USES OF FUNDS:
18,877 18,641 21,420593201 TRANSFERS OUT - G/F 22,360
90,000 300,000 220,000593203 TRANSFERS OUT - 7 MILL 180,000
108,877 318,641 241,420TOTAL OTHER USES OF FUNDS 202,360
$ 526,315 $ 714,316TOTAL EXPENSES: $ 661,813 $ 834,635
$ 681,134
$ 54,678 SURPLUS/DEFICIT(CURRENT) $(74,637) $ 19,182
$ 646,546 $ 591,868 $ 517,007 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 646,546 $ 571,909 $ 536,189
TOTAL REVENUE LESS TOTAL EXPENSES
$ 639,679
(714,316) (661,813)(526,315)
$ 580,993 $ 680,996
$ 571,909
(834,635)$(153,501)
$ 418,408
DISTRIBUTION OF DISTRICTS 90 - 96 - - - -
59
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - MAUREPAS SCHOOL DIST 33
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411301 SALES TAX GROSS (1 CENT) 235,739 256,887 270,648 270,648
411302 1/2 CENT SALES TAX (80/20) 21,222 23,102 24,320 24,320
411303 1% SALES TAX - MAUREPAS(ONLY) 98,184 109,556 115,150 115,150
415100 INTEREST ON INVSTMNT-CHECKING 344 290 296 296
415101 INTEREST ON INVSTMNT-CD'S 3,027 2,935 3,013 3,030
419601 SVCS PROV OTH GOVT - S/T COMM 6,321 6,927 7,040 7,040
$ 364,837 $ 420,484 $ 420,467 $ 399,698TOTAL REVENUES:
EXPENDITURES
SALARIES:
3,134 3,101 3,200511100 OFF/ADMIN/MANAGERS 3,925
- - -511200 TEACHERS 43,000
493 896 530511400 CLERICAL/SECRETARIAL 520
50,779 35,401 29,280511700 SKILLED CRAFTS 44,710
1,257 2,700 2,232511900 OTHER SALARIES 13,209
55,664 42,097 35,242TOTAL SALARIES 105,364
BENEFITS:
8,618 6,718 5,616521000 GROUP INSURANCE 15,413
693 545 525522500 MEDICARE 1,404
472 1,008 596523100 LA TEACHERS RETIREMENT 13,737
15,234 12,106 9,681523300 LA SCHOOL EMP. RTM SYSTEM 10,591
- - -523900 DEFERRED COMP 25
33 4 150526000 WORKERS' COMPENSATION 150
- - 80528100 SICK LEAVE SEVERANCE PAY 157
2 101 880528200 ANNUAL LEAVE SEVERANCE PAY 1,178
25,051 20,481 17,529TOTAL BENEFITS 42,653
PURCH PROF/TECH SVC:
- - -530000 PURCHASED PROF/TECH SVCS 471
- - -TOTAL PURCH PROF/TECH SVC 471
PURCH PROPERTY SVC:
6,352 5,587 6,500541100 WATER/SEWAGE 8,000
2,265 2,053 3,500542100 DISPOSAL SERVICES 3,500
63 970 1,500542301 2ND SALES TAX - PEST 1,500
2,097 3,221 4,000542302 2ND S/T MOP SERVICE 4,000
10,778 11,831 15,500TOTAL PURCH PROPERTY SVC 17,000
MATERIALS & SUPPLIES:
10,977 18,173 35,000561000 M & S 25,000
530 4,378 4,000561500 TECHNOLOGY-RELATED SUPPLIES 50,000
8,916 6,416 7,000562100 NATURAL GAS 7,000
57,939 59,925 70,000562200 ELECTRICITY 70,000
78,363 88,891 116,000TOTAL MATERIALS & SUPPLIES 152,000
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
60
LIVINGSTON PARISH PUBLIC SCHOOLS
SECOND SALES TAX - MAUREPAS SCHOOL DIST 33
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
PROPERTY:
202 23,407 40,200573000 EQUIPMENT 10,000
- 321 1,600573010 EQUIPMENT - VEHICLE/BUS 1,600
202 23,729 41,800TOTAL PROPERTY 11,600
OTHER OBJECTS:
3,476 3,267 5,900589000 MISC EXPENSE 5,900
622 617 750589051 UNIFORMS 750
- - 350589052 GRANDPARENT 350
38 34 40589053 UTILITY MNGR SVCS 47
4,136 3,918 7,040TOTAL OTHER OBJECTS 7,047
OTHER USES OF FUNDS:
18,748 18,354 9,600593201 TRANSFERS OUT - G/F 10,205
230,000 475,000 270,000593203 TRANSFERS OUT - 7 MILL 230,000
248,748 493,354 279,600TOTAL OTHER USES OF FUNDS 240,205
$ 422,941 $ 684,301TOTAL EXPENSES: $ 512,711 $ 576,340
$ 420,484
$(58,104)SURPLUS/DEFICIT(CURRENT) $(284,603) $(92,244)
$ 519,435 $ 577,539 $ 185,989 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 519,435 $ 234,832 $ 93,745
TOTAL REVENUE LESS TOTAL EXPENSES
$ 399,698
(684,301) (512,711)(422,941)
$ 364,837 $ 420,467
$ 234,833
(576,340)$(155,856)
$ 78,977
DISTRIBUTION OF DISTRICTS 90 - 96 - - - -
61
7 MILL MAINTENANCE
62
LIVINGSTON PARISH PUBLIC SCHOOLS
7 MILL MAINTENANCE - FUND 03
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
%
CHG
REVENUES
411120 (2)RENEWABLE TAXES 3,163,454 3,264,577 3,300,000 3,350,000 1.52
411160 PENALTIES/INTEREST PROP TAX 11,459 8,654 15,000 15,000 -
415100 INTEREST ON INVSTMNT-CHECKING 4,515 1,528 4,000 4,000 -
438150 REVENUE SHARING - OTHER TAXES 222,407 224,564 224,564 228,016 1.54
452202 TRANSFERS IN - 2ND S/T 1,945,000 3,510,000 4,230,000 4,350,000 2.84
$ 5,346,835 $ 7,947,016 $ 7,773,564 $ 7,009,323TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
125,349 127,433 127,433531300 PENSION FUND 132,908 4.30
- 50,918 -531600 ELECTION FEES - -
- 68,137 62,000533400 ARCHITECT/ENGINEERING SVCS 47,000 -24.19
125,349 246,488 189,433TOTAL PURCH PROF/TECH SVC 179,908
PURCH PROPERTY SVC:
619,229 690,527 1,408,000542400 UPKEEP OF GROUNDS 1,150,000 -18.32
200,181 178,801 241,250543000 REPAIR & MAINT 427,250 77.10
4,086,829 4,020,653 4,400,000543001 7 ML RPRS & MNT BLDG 4,500,000 2.27
124,876 247,974 383,500543002 7 ML RPRS & MNT EQP 333,500 -13.04
- 1,361,073 1,035,000545000 CONSTRUCTION SERVICES 825,000 -20.29
5,031,115 6,499,028 7,467,750TOTAL PURCH PROPERTY SVC 7,235,750
OTHER OBJECTS:
- - 4,200589000 MISC EXPENSE 4,200 -
- - 4,200TOTAL OTHER OBJECTS 4,200
OTHER USES OF FUNDS:
- - -TOTAL OTHER USES OF FUNDS -
$ 5,156,464 $ 6,745,516TOTAL EXPENSES: $ 7,661,383 $ 7,419,858
$ 7,947,016
$ 190,371 SURPLUS/DEFICIT(CURRENT) $ 263,808 $ 112,181
$ 2,199,078 $ 2,008,706 $ 1,649,259 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 2,199,077 $ 2,462,886 $ 1,761,440
TOTAL REVENUE
LESS TOTAL EXPENSES
$ 7,009,323
(6,745,516) (7,661,383)(5,156,464)
$ 5,346,835 $ 7,773,564
$ 2,462,885
(7,419,858)
$ 527,158
$ 2,990,043
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget - 63
LIV
ING
ST
ON
PA
RIS
H P
UB
LIC
SC
HO
OL
S
7 M
ILL
MA
INT
EN
AN
CE
- F
UN
D 0
3
RE
VIS
ED
BU
DG
ET
2015/2
016
D.S
.
#1
80
HO
LD
EN
#25
84
AL
BA
NY
#24
83
DO
YL
E
#26
85
SP
RG
FL
D
#27
86
FR
OS
T
#31
87
FR
SE
T
#32
88
MA
UR
EP
AS
#33
89
WA
LK
ER
#4
81
LIV
E O
AK
#22
82
TO
TA
LS
(2)R
EN
EW
AB
LE
TA
XE
S$3,3
50,0
00
1,0
86
,00
07
95
,00
05
64
,00
02
58
,00
09
3,0
00
16
1,0
00
177,0
00
48,0
00
115,0
00
53,0
00
PE
NA
LTIE
S/I
NT
ER
ES
T P
RO
P T
AX
$15,0
00
4,8
72
3,4
38
2,5
88
1,1
74
39
57
48
779
227
533
247
INT
ER
ES
T O
N I
NV
ST
MN
T-C
HE
CK
ING
$4,0
00
1,2
99
91
76
90
31
31
05
20
0208
60
142
66
RE
VE
NU
E S
HA
RIN
G -
OT
HE
R T
AX
ES
$228,0
16
73
,89
05
4,0
85
38
,40
41
7,5
27
6,3
13
10
,96
312,0
80
3,3
36
7,8
40
3,5
78
TR
AN
SF
ER
S I
N -
2N
D S
/T$4,3
50,0
00
2,0
25
,00
05
00
,00
07
00
,00
01
80
,00
06
0,0
00
10
0,0
00
280,0
00
95,0
00
180,0
00
230,0
00
TO
TA
L R
EV
EN
UE
$7,9
47,0
16
3,1
91
,06
21
,35
3,4
40
1,3
05
,68
24
57
,01
41
59
,81
32
72
,911
470,0
66
146,6
23
303,5
15
286,8
91
RE
VE
NU
E
$ 2
72
,49
7
$ 3
45
,83
3
$ 9
38
,20
8
$ 3
60
,66
1
$ 1
51
,60
6
$ 1
14
,31
7
$ 7
9,6
59
$ 8
0,6
97
$ 6
4,1
38
$ 5
5,2
70
$ 2
,462,8
85
FU
ND
BA
LA
NC
E (
07/0
1/2
015)
PE
NS
ION
FU
ND
$132,9
08
43
,38
13
1,1
94
22
,46
11
0,1
01
3,6
68
6,4
73
6,9
38
1,8
21
4,7
45
2,1
27
AR
CH
ITE
CT
/EN
GIN
EE
RIN
G S
VC
S$47,0
00
20
,00
0-
15
,00
05
,00
0-
--
-5,0
00
2,0
00
UP
KE
EP
OF
GR
OU
ND
S$1,1
50,0
00
42
5,0
00
30
0,0
00
20
0,0
00
50
,00
01
5,0
00
10
0,0
00
25,0
00
10,0
00
15,0
00
10,0
00
RE
PA
IR &
MA
INT
$427,2
50
14
2,0
00
72
,00
06
5,5
00
27
,50
03
1,0
00
22
,20
023,5
00
14,0
50
14,5
00
15,0
00
7 M
L R
PR
S &
MN
T B
LD
G$4,5
00,0
00
1,8
00
,00
07
75
,00
05
50
,00
02
00
,00
01
00
,00
01
50
,000
400,0
00
125,0
00
200,0
00
200,0
00
7 M
L R
PR
S &
MN
T E
QP
$333,5
00
15
0,0
00
50
,00
04
0,0
00
20
,00
02
0,0
00
20
,00
015,0
00
3,5
00
10,0
00
5,0
00
CO
NS
TR
UC
TIO
N S
ER
VIC
ES
$825,0
00
50
0,0
00
-1
00
,00
01
25
,00
0-
--
-50,0
00
50,0
00
MIS
C E
XP
EN
SE
$4,2
00
1,0
00
90
08
00
40
02
00
250
250
100
200
100
TO
TA
L D
ISB
UR
SE
ME
NT
$7,4
19,8
58
3,0
81
,38
11
,22
9,0
94
99
3,7
61
43
8,0
01
16
9,8
68
29
8,9
23
470,6
88
154,4
71
299,4
45
284,2
27
DIS
BU
RS
EM
EN
T
PR
OJ
EC
TE
D F
UN
D B
AL
AN
CE
(6/3
0/1
6)
$ 3
82
,17
7
47
0,1
79
$
1,2
50
,12
8
$ 3
79
,67
4
$ 1
41
,55
0
$ 8
8,3
05
$ 7
9,0
38
$ 7
2,8
49
$ 6
8,2
08
$ 5
7,9
35
$ 2
,990,0
43
64
LIVINGSTON PARISH PUBLIC SCHOOLS
7 MILL MAINTENANCE - DENHAM SPRINGS SCHOOL DIST 01
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 1,027,543 1,065,557 1,077,120 1,086,000
411160 PENALTIES/INTEREST PROP TAX 3,721 2,824 4,872 4,872
415100 INTEREST ON INVSTMNT-CHECKING 1,464 498 1,299 1,299
438150 REVENUE SHARING - OTHER TAXES 72,242 73,298 73,298 73,890
452202 TRANSFERS IN - 2ND S/T 1,010,000 1,800,000 2,025,000 2,025,000
$ 2,114,970 $ 3,191,062 $ 3,181,589 $ 2,942,176TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
40,716 41,393 41,393531300 PENSION FUND 43,381
- 16,620 -531600 ELECTION FEES -
- 44,563 35,000533400 ARCHITECT/ENGINEERING SVCS 20,000
40,716 102,575 76,393TOTAL PURCH PROF/TECH SVC 63,381
PURCH PROPERTY SVC:
153,358 125,785 375,000542400 UPKEEP OF GROUNDS 425,000
65,615 63,192 77,000543000 REPAIR & MAINT 142,000
1,759,107 1,634,333 1,800,000543001 7 ML RPRS & MNT BLDG 1,800,000
45,938 157,630 200,000543002 7 ML RPRS & MNT EQP 150,000
- 802,373 600,000545000 CONSTRUCTION SERVICES 500,000
2,024,018 2,783,313 3,052,000TOTAL PURCH PROPERTY SVC 3,017,000
OTHER OBJECTS:
- - 1,000589000 MISC EXPENSE 1,000
- - 1,000TOTAL OTHER OBJECTS 1,000
$ 2,064,734 $ 2,885,888TOTAL EXPENSES: $ 3,129,393 $ 3,081,381
$ 3,191,062
$ 50,235 SURPLUS/DEFICIT(CURRENT) $ 56,289 $ 52,197
$ 216,208 $ 165,972 $ 233,757 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 216,207 $ 272,497 $ 285,954
TOTAL REVENUE LESS TOTAL EXPENSES
$ 2,942,176
(2,885,888) (3,129,393)(2,064,734)
$ 2,114,970 $ 3,181,589
$ 272,497
(3,081,381)$ 109,680
$ 382,177
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
65
LIVINGSTON PARISH PUBLIC SCHOOLS
7 MILL MAINTENANCE - WALKER SCHOOL DIST 04
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 725,032 766,192 774,510 795,000
411160 PENALTIES/INTEREST PROP TAX 2,627 2,028 3,438 3,438
415100 INTEREST ON INVSTMNT-CHECKING 1,036 356 917 917
438150 REVENUE SHARING - OTHER TAXES 50,973 52,705 52,705 54,085
452202 TRANSFERS IN - 2ND S/T 310,000 250,000 500,000 500,000
$ 1,089,669 $ 1,353,440 $ 1,331,570 $ 1,071,281TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
28,729 29,206 29,206531300 PENSION FUND 31,194
- 11,950 -531600 ELECTION FEES -
28,729 41,157 29,206TOTAL PURCH PROF/TECH SVC 31,194
PURCH PROPERTY SVC:
210,859 183,259 410,000542400 UPKEEP OF GROUNDS 300,000
45,432 39,080 49,500543000 REPAIR & MAINT 72,000
742,772 740,286 775,000543001 7 ML RPRS & MNT BLDG 775,000
16,610 42,013 50,000543002 7 ML RPRS & MNT EQP 50,000
1,015,674 1,004,638 1,284,500TOTAL PURCH PROPERTY SVC 1,197,000
OTHER OBJECTS:
- - 900589000 MISC EXPENSE 900
- - 900TOTAL OTHER OBJECTS 900
OTHER USES OF FUNDS:
$ 1,044,402 $ 1,045,795TOTAL EXPENSES: $ 1,314,606 $ 1,229,094
$ 1,353,440
$ 45,266 SURPLUS/DEFICIT(CURRENT) $ 25,487 $ 16,963
$ 320,347 $ 275,080 $ 223,105 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 320,346 $ 345,834 $ 240,068
TOTAL REVENUE LESS TOTAL EXPENSES
$ 1,071,281
(1,045,795) (1,314,606)(1,044,402)
$ 1,089,669 $ 1,331,570
$ 345,833
(1,229,094)$ 124,346
$ 470,179
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
66
LIVINGSTON PARISH PUBLIC SCHOOLS
7 MILL MAINTENANCE - LIVE OAK SCHOOL DIST 22
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 545,706 551,716 557,700 564,000
411160 PENALTIES/INTEREST PROP TAX 1,977 1,464 2,588 2,588
415100 INTEREST ON INVSTMNT-CHECKING 778 260 690 690
438150 REVENUE SHARING - OTHER TAXES 38,366 37,951 37,951 38,404
452202 TRANSFERS IN - 2ND S/T 65,000 500,000 700,000 700,000
$ 651,827 $ 1,305,682 $ 1,298,929 $ 1,091,392TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
21,623 21,983 21,983531300 PENSION FUND 22,461
- 8,605 -531600 ELECTION FEES -
- - 15,000533400 ARCHITECT/ENGINEERING SVCS 15,000
21,623 30,588 36,983TOTAL PURCH PROF/TECH SVC 37,461
PURCH PROPERTY SVC:
55,385 274,388 350,000542400 UPKEEP OF GROUNDS 200,000
34,142 28,683 39,700543000 REPAIR & MAINT 65,500
489,274 468,935 550,000543001 7 ML RPRS & MNT BLDG 550,000
29,569 15,718 40,000543002 7 ML RPRS & MNT EQP 40,000
- 209,200 235,000545000 CONSTRUCTION SERVICES 100,000
608,370 996,925 1,214,700TOTAL PURCH PROPERTY SVC 955,500
OTHER OBJECTS:
- - 800589000 MISC EXPENSE 800
- - 800TOTAL OTHER OBJECTS 800
$ 629,993 $ 1,027,512TOTAL EXPENSES: $ 1,252,483 $ 993,761
$ 1,305,682
$ 21,833 SURPLUS/DEFICIT(CURRENT) $ 63,879 $ 46,446
$ 874,329 $ 852,495 $ 525,695 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 874,328 $ 938,208 $ 572,141
TOTAL REVENUE LESS TOTAL EXPENSES
$ 1,091,392
(1,027,512) (1,252,483)(629,993)
$ 651,827 $ 1,298,929
$ 938,208
(993,761)$ 311,920
$ 1,250,128
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
67
LIVINGSTON PARISH PUBLIC SCHOOLS
7 MILL MAINTENANCE - ALBANY SCHOOL DIST 24
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 247,618 248,110 250,800 258,000
411160 PENALTIES/INTEREST PROP TAX 898 659 1,174 1,174
415100 INTEREST ON INVSTMNT-CHECKING 357 117 313 313
438150 REVENUE SHARING - OTHER TAXES 17,408 17,067 17,067 17,527
452202 TRANSFERS IN - 2ND S/T 65,000 - 180,000 180,000
$ 331,281 $ 457,014 $ 449,354 $ 265,953TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
9,811 9,975 9,975531300 PENSION FUND 10,101
- 3,870 -531600 ELECTION FEES -
- 7,368 5,000533400 ARCHITECT/ENGINEERING SVCS 5,000
9,811 21,213 14,975TOTAL PURCH PROF/TECH SVC 15,101
PURCH PROPERTY SVC:
94,005 14,975 100,000542400 UPKEEP OF GROUNDS 50,000
15,592 13,324 18,700543000 REPAIR & MAINT 27,500
180,324 183,350 200,000543001 7 ML RPRS & MNT BLDG 200,000
6,812 8,666 20,000543002 7 ML RPRS & MNT EQP 20,000
- - 100,000545000 CONSTRUCTION SERVICES 125,000
296,733 220,316 438,700TOTAL PURCH PROPERTY SVC 422,500
OTHER OBJECTS:
- - 400589000 MISC EXPENSE 400
- - 400TOTAL OTHER OBJECTS 400
$ 306,545 $ 241,528TOTAL EXPENSES: $ 454,075 $ 438,001
$ 457,014
$ 24,735 SURPLUS/DEFICIT(CURRENT) $ 24,424 $(4,721)
$ 336,237 $ 311,501 $ 290,195 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 336,236 $ 360,661 $ 285,474
TOTAL REVENUE LESS TOTAL EXPENSES
$ 265,953
(241,528) (454,075)(306,545)
$ 331,281 $ 449,354
$ 360,661
(438,001)$ 19,013
$ 379,674
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
68
LIVINGSTON PARISH PUBLIC SCHOOLS
7 MILL MAINTENANCE - HOLDEN SCHOOL DIST 25
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 83,278 90,101 91,080 93,000
411160 PENALTIES/INTEREST PROP TAX 303 238 395 395
415100 INTEREST ON INVSTMNT-CHECKING 122 42 105 105
438150 REVENUE SHARING - OTHER TAXES 5,855 6,198 6,198 6,313
452202 TRANSFERS IN - 2ND S/T - - 60,000 60,000
$ 89,557 $ 159,813 $ 157,778 $ 96,579TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
3,300 3,355 3,355531300 PENSION FUND 3,668
- 1,405 -531600 ELECTION FEES -
3,300 4,760 3,355TOTAL PURCH PROF/TECH SVC 3,668
PURCH PROPERTY SVC:
550 1,556 15,000542400 UPKEEP OF GROUNDS 15,000
5,394 4,602 7,600543000 REPAIR & MAINT 31,000
62,609 36,356 100,000543001 7 ML RPRS & MNT BLDG 100,000
1,615 2,457 20,000543002 7 ML RPRS & MNT EQP 20,000
70,168 44,971 142,600TOTAL PURCH PROPERTY SVC 166,000
OTHER OBJECTS:
- - 200589000 MISC EXPENSE 200
- - 200TOTAL OTHER OBJECTS 200
$ 73,468 $ 49,731TOTAL EXPENSES: $ 146,155 $ 169,868
$ 159,813
$ 16,088 SURPLUS/DEFICIT(CURRENT) $ 46,848 $ 11,624
$ 104,757 $ 88,668 $ 114,749 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 104,756 $ 151,605 $ 126,373
TOTAL REVENUE LESS TOTAL EXPENSES
$ 96,579
(49,731) (146,155)(73,468)
$ 89,557 $ 157,778
$ 151,606
(169,868)$(10,055)
$ 141,551
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
69
LIVINGSTON PARISH PUBLIC SCHOOLS
7 MILL MAINTENANCE - DOYLE SCHOOL DIST 26
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 157,825 158,986 160,710 161,000
411160 PENALTIES/INTEREST PROP TAX 571 422 748 748
415100 INTEREST ON INVSTMNT-CHECKING 222 75 200 200
438150 REVENUE SHARING - OTHER TAXES 11,096 10,936 10,936 10,963
452202 TRANSFERS IN - 2ND S/T 30,000 - 60,000 100,000
$ 199,714 $ 272,911 $ 232,594 $ 170,419TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
6,254 6,358 6,358531300 PENSION FUND 6,473
- 2,480 -531600 ELECTION FEES -
6,254 8,837 6,358TOTAL PURCH PROF/TECH SVC 6,473
PURCH PROPERTY SVC:
40,565 14,795 50,000542400 UPKEEP OF GROUNDS 100,000
9,794 8,279 14,200543000 REPAIR & MAINT 22,200
131,414 90,643 150,000543001 7 ML RPRS & MNT BLDG 150,000
3,337 4,965 20,000543002 7 ML RPRS & MNT EQP 20,000
185,110 118,682 234,200TOTAL PURCH PROPERTY SVC 292,200
OTHER OBJECTS:
- - 250589000 MISC EXPENSE 250
- - 250TOTAL OTHER OBJECTS 250
$ 191,364 $ 127,519TOTAL EXPENSES: $ 240,808 $ 298,923
$ 272,911
$ 8,349 SURPLUS/DEFICIT(CURRENT) $ 42,900 $(8,214)
$ 71,417 $ 63,067 $ 60,519 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 71,416 $ 114,317 $ 52,305
TOTAL REVENUE LESS TOTAL EXPENSES
$ 170,419
(127,519) (240,808)(191,364)
$ 199,714 $ 232,594
$ 114,317
(298,923)$(26,012)
$ 88,305
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
70
LIVINGSTON PARISH PUBLIC SCHOOLS
7 MILL MAINTENANCE - SPRINGFIELD SCHOOL DIST 27
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 164,213 170,411 172,260 177,000
411160 PENALTIES/INTEREST PROP TAX 594 452 779 779
415100 INTEREST ON INVSTMNT-CHECKING 232 80 208 208
438150 REVENUE SHARING - OTHER TAXES 11,545 11,722 11,722 12,080
452202 TRANSFERS IN - 2ND S/T 145,000 110,000 120,000 280,000
$ 321,584 $ 470,066 $ 304,969 $ 292,664TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
6,507 6,615 6,615531300 PENSION FUND 6,938
- 2,658 -531600 ELECTION FEES -
6,507 9,273 6,615TOTAL PURCH PROF/TECH SVC 6,938
PURCH PROPERTY SVC:
22,416 73,368 75,000542400 UPKEEP OF GROUNDS 25,000
10,303 9,720 14,500543000 REPAIR & MAINT 23,500
264,634 189,027 200,000543001 7 ML RPRS & MNT BLDG 400,000
13,105 7,048 15,000543002 7 ML RPRS & MNT EQP 15,000
310,458 279,163 304,500TOTAL PURCH PROPERTY SVC 463,500
OTHER OBJECTS:
- - 250589000 MISC EXPENSE 250
- - 250TOTAL OTHER OBJECTS 250
$ 316,965 $ 288,436TOTAL EXPENSES: $ 311,365 $ 470,688
$ 470,066
$ 4,618 SURPLUS/DEFICIT(CURRENT) $ 4,228 $(6,397)
$ 75,432 $ 70,813 $ 45,730 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 75,431 $ 79,660 $ 39,333
TOTAL REVENUE LESS TOTAL EXPENSES
$ 292,664
(288,436) (311,365)(316,965)
$ 321,584 $ 304,969
$ 79,659
(470,688)$(622)
$ 79,037
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
71
LIVINGSTON PARISH PUBLIC SCHOOLS
7 MILL MAINTENANCE - FROST SCHOOL DIST 31
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 47,779 44,726 45,210 48,000
411160 PENALTIES/INTEREST PROP TAX 173 119 227 227
415100 INTEREST ON INVSTMNT-CHECKING 68 22 60 60
438150 REVENUE SHARING - OTHER TAXES 3,359 3,077 3,077 3,336
452202 TRANSFERS IN - 2ND S/T - 75,000 95,000 95,000
$ 51,379 $ 146,623 $ 143,573 $ 122,943TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
1,893 1,925 1,925531300 PENSION FUND 1,821
- 698 -531600 ELECTION FEES -
1,893 2,622 1,925TOTAL PURCH PROF/TECH SVC 1,821
PURCH PROPERTY SVC:
5,676 243 8,000542400 UPKEEP OF GROUNDS 10,000
2,991 2,407 4,100543000 REPAIR & MAINT 14,050
31,882 115,719 125,000543001 7 ML RPRS & MNT BLDG 125,000
2,226 1,121 3,500543002 7 ML RPRS & MNT EQP 3,500
42,775 119,489 140,600TOTAL PURCH PROPERTY SVC 152,550
OTHER OBJECTS:
- - 100589000 MISC EXPENSE 100
- - 100TOTAL OTHER OBJECTS 100
$ 44,668 $ 122,112TOTAL EXPENSES: $ 142,625 $ 154,471
$ 146,623
$ 6,710 SURPLUS/DEFICIT(CURRENT) $ 832 $ 949
$ 79,865 $ 73,154 $ 30,330 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 79,864 $ 80,697 $ 31,279
TOTAL REVENUE LESS TOTAL EXPENSES
$ 122,943
(122,112) (142,625)(44,668)
$ 51,379 $ 143,573
$ 80,697
(154,471)$(7,848)
$ 72,849
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
72
LIVINGSTON PARISH PUBLIC SCHOOLS
7 MILL MAINTENANCE - FRENCH SETTLEMENT SCH DIST 32
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 112,385 116,545 117,810 115,000
411160 PENALTIES/INTEREST PROP TAX 407 309 533 533
415100 INTEREST ON INVSTMNT-CHECKING 161 54 142 142
438150 REVENUE SHARING - OTHER TAXES 7,901 8,017 8,017 7,840
452202 TRANSFERS IN - 2ND S/T 90,000 300,000 220,000 180,000
$ 210,855 $ 303,515 $ 346,502 $ 424,926TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
4,453 4,527 4,527531300 PENSION FUND 4,745
- 1,818 -531600 ELECTION FEES -
- 7,017 5,000533400 ARCHITECT/ENGINEERING SVCS 5,000
4,453 13,362 9,527TOTAL PURCH PROF/TECH SVC 9,745
PURCH PROPERTY SVC:
25,349 1,117 15,000542400 UPKEEP OF GROUNDS 15,000
7,672 6,788 9,550543000 REPAIR & MAINT 14,500
165,866 310,326 250,000543001 7 ML RPRS & MNT BLDG 200,000
3,565 6,659 10,000543002 7 ML RPRS & MNT EQP 10,000
- 88,000 50,000545000 CONSTRUCTION SERVICES 50,000
202,452 412,890 334,550TOTAL PURCH PROPERTY SVC 289,500
OTHER OBJECTS:
- - 200589000 MISC EXPENSE 200
- - 200TOTAL OTHER OBJECTS 200
$ 206,905 $ 426,252TOTAL EXPENSES: $ 344,277 $ 299,445
$ 303,515
$ 3,949 SURPLUS/DEFICIT(CURRENT) $(1,326) $ 2,225
$ 65,464 $ 61,514 $ 53,165 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 65,463 $ 64,138 $ 55,390
TOTAL REVENUE LESS TOTAL EXPENSES
$ 424,926
(426,252) (344,277)(206,905)
$ 210,855 $ 346,502
$ 64,138
(299,445)$ 4,070
$ 68,208
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
73
LIVINGSTON PARISH PUBLIC SCHOOLS
7 MILL MAINTENANCE - MAUREPAS SCHOOL DIST 33
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 52,077 52,234 52,800 53,000
411160 PENALTIES/INTEREST PROP TAX 188 139 247 247
415100 INTEREST ON INVSTMNT-CHECKING 74 25 66 66
438150 REVENUE SHARING - OTHER TAXES 3,661 3,593 3,593 3,578
452202 TRANSFERS IN - 2ND S/T 230,000 475,000 270,000 230,000
$ 286,000 $ 286,891 $ 326,706 $ 530,990TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
2,064 2,098 2,098531300 PENSION FUND 2,127
- 815 -531600 ELECTION FEES -
- 9,189 2,000533400 ARCHITECT/ENGINEERING SVCS 2,000
2,064 12,102 4,098TOTAL PURCH PROF/TECH SVC 4,127
PURCH PROPERTY SVC:
11,066 1,041 10,000542400 UPKEEP OF GROUNDS 10,000
3,244 2,726 6,400543000 REPAIR & MAINT 15,000
258,948 251,678 250,000543001 7 ML RPRS & MNT BLDG 200,000
2,098 1,696 5,000543002 7 ML RPRS & MNT EQP 5,000
- 261,500 50,000545000 CONSTRUCTION SERVICES 50,000
275,357 518,641 321,400TOTAL PURCH PROPERTY SVC 280,000
OTHER OBJECTS:
- - 100589000 MISC EXPENSE 100
- - 100TOTAL OTHER OBJECTS 100
$ 277,421 $ 530,743TOTAL EXPENSES: $ 325,598 $ 284,227
$ 286,891
$ 8,578 SURPLUS/DEFICIT(CURRENT) $ 247 $ 1,108
$ 55,022 $ 46,443 $ 72,011 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 55,021 $ 55,269 $ 73,119
TOTAL REVENUE LESS TOTAL EXPENSES
$ 530,990
(530,743) (325,598)(277,421)
$ 286,000 $ 326,706
$ 55,270
(284,227)$ 2,664
$ 57,934
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
74
SINKING FUND
75
LIVINGSTON PARISH PUBLIC SCHOOLS
SINKING FUND - FUND 04
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
%
CHG
REVENUES
411130 (3)DEBT SERVICES TAXES 5,185,288 6,598,512 6,540,000 6,540,000 -
411160 PENALTIES/INTEREST PROP TAX 19,072 15,584 31,000 31,000 -
411300 SALES AND USE TAXES 1,640,681 1,787,998 1,815,000 1,815,000 -
415100 INTEREST ON INVSTMNT-CHECKING 12,962 6,787 17,700 17,700 -
415101 INTEREST ON INVSTMNT-CD'S 11,250 11,250 - - -
419990 MISC REVENUE (LOCAL) 8,459 - - - -
451100 BOND PROCEEDS - 24,785,000 - - -
451200 ACC INT & PREMIUM ON BOND SALE - 2,315,239 - - -
452202 TRANSFERS IN - 2ND S/T 908,165 901,665 895,200 895,200 -
$ 7,785,877 $ 9,298,900 $ 9,298,900 $ 36,422,034TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
205,831 258,425 258,428531300 PENSION FUND 260,500 0.80
675 58,785 -533200 LEGAL SERVICES - -
23,543 59,085 32,600534000 PURCHASED TECH SVC 32,600 -
230,049 376,295 291,028TOTAL PURCH PROF/TECH SVC 293,100
OTHER OBJECTS:
6,406,665 5,806,665 5,861,665583100 REDEMPTION OF PRINCIPAL 5,861,665 -
2,758,010 2,714,260 3,120,870583200 INTEREST (LONG-TERM) 3,120,870 -
- 426,213 -589000 MISC EXPENSE - -
9,164,675 8,947,138 8,982,535TOTAL OTHER OBJECTS 8,982,535
OTHER USES OF FUNDS:
- 26,875,777 -591500 PYMT TO ESCROW - -
- 26,875,777 -TOTAL OTHER USES OF FUNDS -
$ 9,394,724 $ 36,199,211TOTAL EXPENSES: $ 9,273,563 $ 9,275,635
$ 9,298,900
$(1,608,847)SURPLUS/DEFICIT(CURRENT) $ 222,824 $ 25,337
$ 3,876,888 $ 5,485,735 $ 4,134,548 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 3,876,888 $ 4,099,712 $ 4,159,885
TOTAL REVENUE
LESS TOTAL EXPENSES
$ 36,422,034
(36,199,211) (9,273,563)(9,394,724)
$ 7,785,877 $ 9,298,900
$ 4,099,712
(9,275,635)
$ 23,265
$ 4,122,977
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget - 76
LIV
ING
ST
ON
PA
RIS
H P
UB
LIC
SC
HO
OL
S
SIN
KIN
G F
UN
D -
FU
ND
04
RE
VIS
ED
BU
DG
ET
2015/2
016
D.S
.
#1
80
HO
LD
EN
#25
84
AL
BA
NY
#24
83
DO
YL
E
#26
85
FR
OS
T
#31
87
MA
UR
EP
AS
#33
89
FR
SE
T
#32-A
91
SP
RG
FL
D
#27-A
92
WA
LK
ER
#4
81
LIV
E O
AK
#22
82
TO
TA
LS
WA
LK
ER
#4-1
94
(3)D
EB
T S
ER
VIC
ES
TA
XE
S$6,5
40,0
00
2,1
10,0
00
1,0
65,0
00
1,1
45,0
00
1,0
00
1,0
00
1,0
00
1,0
00
165,0
00
235,0
00
1,0
00
1,8
15,0
00
PE
NA
LTIE
S/IN
TE
RE
ST
PR
OP
T$31,0
00
10,0
00
5,0
00
4,0
00
1,0
00
1,0
00
1,0
00
1,0
00
1,0
00
1,0
00
1,0
00
5,0
00
SA
LE
S A
ND
US
E T
AX
ES
$1,8
15,0
00
--
1,8
15,0
00
--
--
--
--
INT
ER
ES
T O
N IN
VS
TM
NT
-CH
E$17,7
00
5,7
50
2,0
25
3,0
50
1,3
75
500
900
900
250
625
300
2,0
25
TR
AN
SF
ER
S IN
- 2
ND
S/T
$895,2
00
-824,0
00
--
--
71,2
00
--
--
TO
TA
L R
EV
EN
UE
$9,2
98,9
00
2,1
25,7
50
1,8
96,0
25
2,9
67,0
50
3,3
75
2,5
00
2,9
00
74,1
00
166,2
50
236,6
25
2,3
00
1,8
22,0
25
RE
VE
NU
E
$ 4
24,2
37
FU
ND
BA
LA
NC
E (
07/0
1/2
015)
$ 1
96,7
32
$ 8
1,9
43
$ 1
14,4
26
$ 1
51,9
77
$ 5
5,7
55
$ 2
,03
9,2
23
$ 5
6,8
32
$ 8
07,4
68
$ 1
71,1
19
$ 4
,099,7
12
0.0
0
DIS
BU
RS
EM
EN
T
PE
NS
ION
FU
ND
$260,5
00
82,9
20
43,5
80
45,0
65
--
--
5,9
15
8,7
80
-74,2
40
PU
RC
HA
SE
D T
EC
H S
VC
$32,6
00
3,0
00
10,0
00
5,0
00
--
-1,5
00
1,5
00
1,6
00
-10,0
00
RE
DE
MP
TIO
N O
F P
RIN
CIP
AL
$5,8
61,6
65
1,1
60,0
00
1,6
10,0
00
2,1
25,0
00
--
-171,6
65
95,0
00
290,0
00
-410,0
00
INT
ER
ES
T (
LO
NG
-TE
RM
)$3,1
20,8
70
743,1
05
302,0
00
1,1
12,1
00
--
-10,0
00
44,0
00
13,4
00
-896,2
65
TO
TA
L D
ISB
UR
SE
ME
NT
$9,2
75,6
35
1,9
89,0
25
1,9
65,5
80
3,2
87,1
65
--
-183,1
65
146,4
15
313,7
80
-1,3
90,5
05
PR
OJE
CT
ED
FU
ND
BA
LA
NC
E (
6/3
0/1
6)
560,9
62
737,9
13
1,7
19,1
08
174,4
94
59,3
32
58,6
55
87,6
67
171,8
12
37,2
71
84,2
43
$ 4
,122,9
77
43
1,5
20
77
LIVINGSTON PARISH PUBLIC SCHOOLS
SINKING FUND - DENHAM SPRINGS SCHOOL DIST 01
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411130 (3)DEBT SERVICES TAXES 2,071,139 2,116,456 2,110,000 2,110,000
411160 PENALTIES/INTEREST PROP TAX 9,432 5,683 10,000 10,000
415100 INTEREST ON INVSTMNT-CHECKING 4,206 2,213 5,750 5,750
415101 INTEREST ON INVSTMNT-CD'S 3,654 3,672 - -
451100 BOND PROCEEDS - 16,285,000 - -
451200 ACC INT & PREMIUM ON BOND SALE - 1,720,863 - -
$ 2,088,431 $ 2,125,750 $ 2,125,750 $ 20,133,887TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
81,394 81,732 81,732531300 PENSION FUND 82,920
1,985 750 3,000534000 PURCHASED TECH SVC 3,000
83,379 82,482 84,732TOTAL PURCH PROF/TECH SVC 85,920
OTHER OBJECTS:
1,810,000 1,090,000 1,160,000583100 REDEMPTION OF PRINCIPAL 1,160,000
965,560 879,800 743,105583200 INTEREST (LONG-TERM) 743,105
- 256,875 -589000 MISC EXPENSE -
2,775,560 2,226,675 1,903,105TOTAL OTHER OBJECTS 1,903,105
OTHER USES OF FUNDS:
- 17,824,164 -591500 PYMT TO ESCROW -
- 17,824,164 -TOTAL OTHER USES OF FUNDS -
$ 2,858,939 $ 20,133,321TOTAL EXPENSES: $ 1,987,837 $ 1,989,025
$ 2,125,750
$(770,508)SURPLUS/DEFICIT(CURRENT) $ 566 $ 137,913
$ 423,670 $ 1,194,178 $ 430,223 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 423,670 $ 424,236 $ 568,136
TOTAL REVENUE LESS TOTAL EXPENSES
$ 20,133,887
(20,133,321) (1,987,837)(2,858,939)
$ 2,088,431 $ 2,125,750
$ 424,237
(1,989,025)$ 136,725
$ 560,962
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
78
LIVINGSTON PARISH PUBLIC SCHOOLS
SINKING FUND - WALKER SCHOOL DIST 04
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411130 (3)DEBT SERVICES TAXES 1,067,072 2,914,568 1,065,000 1,065,000
411160 PENALTIES/INTEREST PROP TAX 3,380 5,888 5,000 5,000
415100 INTEREST ON INVSTMNT-CHECKING 2,975 1,585 2,025 2,025
415101 INTEREST ON INVSTMNT-CD'S 2,578 2,640 - -
451100 BOND PROCEEDS - 8,500,000 - -
451200 ACC INT & PREMIUM ON BOND SALE - 594,376 - -
452202 TRANSFERS IN - 2ND S/T 836,000 830,000 824,000 824,000
$ 1,912,004 $ 1,896,025 $ 1,896,025 $ 12,849,057TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
42,175 114,543 57,272531300 PENSION FUND 43,580
- 58,085 -533200 LEGAL SERVICES -
13,248 51,595 10,000534000 PURCHASED TECH SVC 10,000
55,423 224,223 67,272TOTAL PURCH PROF/TECH SVC 53,580
OTHER OBJECTS:
1,515,000 2,140,000 1,610,000583100 REDEMPTION OF PRINCIPAL 1,610,000
447,553 573,695 302,000583200 INTEREST (LONG-TERM) 302,000
- 169,338 -589000 MISC EXPENSE -
1,962,553 2,883,033 1,912,000TOTAL OTHER OBJECTS 1,912,000
OTHER USES OF FUNDS:
- 9,051,613 -591500 PYMT TO ESCROW -
- 9,051,613 -TOTAL OTHER USES OF FUNDS -
$ 2,017,975 $ 12,158,869TOTAL EXPENSES: $ 1,979,272 $ 1,965,580
$ 1,896,025
$(105,971)SURPLUS/DEFICIT(CURRENT) $ 690,188 $(83,247)
$ 117,280 $ 223,251 $ 802,671 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 117,280 $ 807,468 $ 719,424
TOTAL REVENUE LESS TOTAL EXPENSES
$ 12,849,057
(12,158,869) (1,979,272)(2,017,975)
$ 1,912,004 $ 1,896,025
$ 807,468
(1,965,580)$(69,555)
$ 737,913
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
79
LIVINGSTON PARISH PUBLIC SCHOOLS
SINKING FUND - LIVE OAK SCHOOL DIST 22
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411130 (3)DEBT SERVICES TAXES 1,391,157 1,137,639 1,145,000 1,145,000
411160 PENALTIES/INTEREST PROP TAX 3,957 1,871 4,000 4,000
411300 SALES AND USE TAXES 1,640,681 1,787,998 1,815,000 1,815,000
415100 INTEREST ON INVSTMNT-CHECKING 2,235 1,152 3,050 3,050
415101 INTEREST ON INVSTMNT-CD'S 1,941 1,901 - -
419990 MISC REVENUE (LOCAL) 8,459 - - -
$ 3,048,430 $ 2,967,050 $ 2,967,050 $ 2,930,560TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
55,722 45,305 45,306531300 PENSION FUND 45,065
675 700 -533200 LEGAL SERVICES -
2,070 3,070 5,000534000 PURCHASED TECH SVC 5,000
58,467 49,075 50,306TOTAL PURCH PROF/TECH SVC 50,065
OTHER OBJECTS:
1,970,000 2,045,000 2,125,000583100 REDEMPTION OF PRINCIPAL 2,125,000
1,221,541 1,171,576 1,112,100583200 INTEREST (LONG-TERM) 1,112,100
3,191,541 3,216,576 3,237,100TOTAL OTHER OBJECTS 3,237,100
OTHER USES OF FUNDS:
- - -TOTAL OTHER USES OF FUNDS -
$ 3,250,008 $ 3,265,652TOTAL EXPENSES: $ 3,287,406 $ 3,287,165
$ 2,967,050
$(201,578)SURPLUS/DEFICIT(CURRENT) $(335,091) $(320,356)
$ 2,374,315 $ 2,575,893 $ 2,060,681 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 2,374,315 $ 2,039,224 $ 1,740,325
TOTAL REVENUE LESS TOTAL EXPENSES
$ 2,930,560
(3,265,652) (3,287,406)(3,250,008)
$ 3,048,430 $ 2,967,050
$ 2,039,223
(3,287,165)$(320,115)
$ 1,719,108
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
80
LIVINGSTON PARISH PUBLIC SCHOOLS
SINKING FUND - ALBANY SCHOOL DIST 24
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411130 (3)DEBT SERVICES TAXES (232) 17 1,000 1,000
411160 PENALTIES/INTEREST PROP TAX 106 50 1,000 1,000
415100 INTEREST ON INVSTMNT-CHECKING 1,022 519 1,375 1,375
415101 INTEREST ON INVSTMNT-CD'S 881 855 - -
$ 1,776 $ 3,375 $ 3,375 $ 1,440TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
1,035 - -534000 PURCHASED TECH SVC -
1,035 - -TOTAL PURCH PROF/TECH SVC -
OTHER OBJECTS:
245,000 - -583100 REDEMPTION OF PRINCIPAL -
5,053 - -583200 INTEREST (LONG-TERM) -
250,053 - -TOTAL OTHER OBJECTS -
OTHER USES OF FUNDS:
- - -TOTAL OTHER USES OF FUNDS -
$ 251,088 $ 0TOTAL EXPENSES: $ 0 $ 0
$ 3,375
$(249,312)SURPLUS/DEFICIT(CURRENT) $ 1,440 $ 3,375
$ 169,679 $ 418,991 $ 173,954 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 169,679 $ 171,119 $ 177,329
TOTAL REVENUE LESS TOTAL EXPENSES
$ 1,440
0 0 (251,088)
$ 1,776 $ 3,375
$ 171,119
0 $ 3,375
$ 174,494
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
81
LIVINGSTON PARISH PUBLIC SCHOOLS
SINKING FUND - HOLDEN SCHOOL DIST 25
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411130 (3)DEBT SERVICES TAXES - - 1,000 1,000
411160 PENALTIES/INTEREST PROP TAX - - 1,000 1,000
415100 INTEREST ON INVSTMNT-CHECKING 347 186 500 500
415101 INTEREST ON INVSTMNT-CD'S 296 311 - -
$ 643 $ 2,500 $ 2,500 $ 496TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
- - -534000 PURCHASED TECH SVC -
- - -TOTAL PURCH PROF/TECH SVC -
OTHER OBJECTS:
- - -TOTAL OTHER OBJECTS -
OTHER USES OF FUNDS:
- - -TOTAL OTHER USES OF FUNDS -
$ 0 $ 0TOTAL EXPENSES: $ 0 $ 0
$ 2,500
$ 643 SURPLUS/DEFICIT(CURRENT) $ 496 $ 2,500
$ 56,336 $ 55,693 $ 59,161 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 56,336 $ 56,832 $ 61,661
TOTAL REVENUE LESS TOTAL EXPENSES
$ 496
0 0 0
$ 643 $ 2,500
$ 56,832
0 $ 2,500
$ 59,332
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
82
LIVINGSTON PARISH PUBLIC SCHOOLS
SINKING FUND - DOYLE SCHOOL DIST 26
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411130 (3)DEBT SERVICES TAXES - 401 1,000 1,000
411160 PENALTIES/INTEREST PROP TAX - 159 1,000 1,000
415100 INTEREST ON INVSTMNT-CHECKING 640 332 900 900
415101 INTEREST ON INVSTMNT-CD'S 561 548 - -
$ 1,201 $ 2,900 $ 2,900 $ 1,439TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
- - -534000 PURCHASED TECH SVC -
- - -TOTAL PURCH PROF/TECH SVC -
OTHER OBJECTS:
- - -TOTAL OTHER OBJECTS -
OTHER USES OF FUNDS:
- - -TOTAL OTHER USES OF FUNDS -
$ 0 $ 0TOTAL EXPENSES: $ 0 $ 0
$ 2,900
$ 1,201 SURPLUS/DEFICIT(CURRENT) $ 1,439 $ 2,900
$ 54,315 $ 53,114 $ 57,716 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 54,315 $ 55,754 $ 60,616
TOTAL REVENUE LESS TOTAL EXPENSES
$ 1,439
0 0 0
$ 1,201 $ 2,900
$ 55,755
0 $ 2,900
$ 58,655
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
83
LIVINGSTON PARISH PUBLIC SCHOOLS
SINKING FUND - FROST SCHOOL DIST 31
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411130 (3)DEBT SERVICES TAXES 150,240 162 1,000 1,000
411160 PENALTIES/INTEREST PROP TAX 320 72 1,000 1,000
415100 INTEREST ON INVSTMNT-CHECKING 196 95 900 900
415101 INTEREST ON INVSTMNT-CD'S 170 154 - -
452202 TRANSFERS IN - 2ND S/T 72,165 71,665 71,200 71,200
$ 223,091 $ 74,100 $ 74,100 $ 72,148TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
6,135 - -531300 PENSION FUND -
1,450 1,450 1,500534000 PURCHASED TECH SVC 1,500
7,585 1,450 1,500TOTAL PURCH PROF/TECH SVC 1,500
OTHER OBJECTS:
161,665 166,665 171,665583100 REDEMPTION OF PRINCIPAL 171,665
20,935 15,568 10,000583200 INTEREST (LONG-TERM) 10,000
182,600 182,233 181,665TOTAL OTHER OBJECTS 181,665
OTHER USES OF FUNDS:
- - -TOTAL OTHER USES OF FUNDS -
$ 190,185 $ 183,683TOTAL EXPENSES: $ 183,165 $ 183,165
$ 74,100
$ 32,906 SURPLUS/DEFICIT(CURRENT) $(111,535) $(109,065)
$ 308,267 $ 275,361 $ 199,334 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 308,267 $ 196,732 $ 90,269
TOTAL REVENUE LESS TOTAL EXPENSES
$ 72,148
(183,683) (183,165)(190,185)
$ 223,091 $ 74,100
$ 196,732
(183,165)$(109,065)
$ 87,667
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
84
LIVINGSTON PARISH PUBLIC SCHOOLS
SINKING FUND - MAUREPAS SCHOOL DIST 33
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411130 (3)DEBT SERVICES TAXES 191,895 162,338 165,000 165,000
411160 PENALTIES/INTEREST PROP TAX 746 616 1,000 1,000
415100 INTEREST ON INVSTMNT-CHECKING 212 141 250 250
415101 INTEREST ON INVSTMNT-CD'S 185 180 - -
$ 193,038 $ 166,250 $ 166,250 $ 163,275TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
7,754 6,328 6,329531300 PENSION FUND 5,915
1,335 750 1,500534000 PURCHASED TECH SVC 1,500
9,089 7,078 7,829TOTAL PURCH PROF/TECH SVC 7,415
OTHER OBJECTS:
190,000 90,000 95,000583100 REDEMPTION OF PRINCIPAL 95,000
54,134 47,571 44,000583200 INTEREST (LONG-TERM) 44,000
244,134 137,571 139,000TOTAL OTHER OBJECTS 139,000
OTHER USES OF FUNDS:
- - -TOTAL OTHER USES OF FUNDS -
$ 253,222 $ 144,649TOTAL EXPENSES: $ 146,829 $ 146,415
$ 166,250
$(60,184)SURPLUS/DEFICIT(CURRENT) $ 18,626 $ 19,421
$ 133,352 $ 193,536 $ 154,401 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 133,352 $ 151,978 $ 173,822
TOTAL REVENUE LESS TOTAL EXPENSES
$ 163,275
(144,649) (146,829)(253,222)
$ 193,038 $ 166,250
$ 151,977
(146,415)$ 19,835
$ 171,812
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
85
LIVINGSTON PARISH PUBLIC SCHOOLS
SINKING FUND - F/S SPECIAL DIST 32A
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411130 (3)DEBT SERVICES TAXES 313,914 266,617 235,000 235,000
411160 PENALTIES/INTEREST PROP TAX 1,012 985 1,000 1,000
415100 INTEREST ON INVSTMNT-CHECKING 416 210 625 625
415101 INTEREST ON INVSTMNT-CD'S 400 402 - -
$ 315,741 $ 236,625 $ 236,625 $ 268,214TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
12,652 10,517 10,517531300 PENSION FUND 8,780
1,385 1,470 1,600534000 PURCHASED TECH SVC 1,600
14,037 11,987 12,117TOTAL PURCH PROF/TECH SVC 10,380
OTHER OBJECTS:
260,000 275,000 290,000583100 REDEMPTION OF PRINCIPAL 290,000
37,975 26,050 13,400583200 INTEREST (LONG-TERM) 13,400
297,975 301,050 303,400TOTAL OTHER OBJECTS 303,400
OTHER USES OF FUNDS:
- - -TOTAL OTHER USES OF FUNDS -
$ 312,012 $ 313,037TOTAL EXPENSES: $ 315,517 $ 313,780
$ 236,625
$ 3,729 SURPLUS/DEFICIT(CURRENT) $(44,823) $(78,892)
$ 159,249 $ 155,520 $ 113,157 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 159,249 $ 114,426 $ 34,265
TOTAL REVENUE LESS TOTAL EXPENSES
$ 268,214
(313,037) (315,517)(312,012)
$ 315,741 $ 236,625
$ 114,426
(313,780)$(77,155)
$ 37,271
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
86
LIVINGSTON PARISH PUBLIC SCHOOLS
SINKING FUND - SPRFLD SPECIAL DIST 27A
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411130 (3)DEBT SERVICES TAXES 103 315 1,000 1,000
411160 PENALTIES/INTEREST PROP TAX 120 262 1,000 1,000
415100 INTEREST ON INVSTMNT-CHECKING 714 354 300 300
415101 INTEREST ON INVSTMNT-CD'S 584 587 - -
$ 1,522 $ 2,300 $ 2,300 $ 1,518TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
1,035 - -534000 PURCHASED TECH SVC -
1,035 - -TOTAL PURCH PROF/TECH SVC -
OTHER OBJECTS:
255,000 - -583100 REDEMPTION OF PRINCIPAL -
5,259 - -583200 INTEREST (LONG-TERM) -
260,259 - -TOTAL OTHER OBJECTS -
OTHER USES OF FUNDS:
- - -TOTAL OTHER USES OF FUNDS -
$ 261,294 $ 0TOTAL EXPENSES: $ 0 $ 0
$ 2,300
$(259,773)SURPLUS/DEFICIT(CURRENT) $ 1,518 $ 2,300
$ 80,425 $ 340,198 $ 83,261 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 80,425 $ 81,943 $ 85,561
TOTAL REVENUE LESS TOTAL EXPENSES
$ 1,518
0 0 (261,294)
$ 1,522 $ 2,300
$ 81,943
0 $ 2,300
$ 84,243
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
87
LIVINGSTON PARISH PUBLIC SCHOOLS
SINKING FUND - WALKER SCHOOL DISTRICT 04-1
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411130 (3)DEBT SERVICES TAXES - - 1,815,000 1,815,000
411160 PENALTIES/INTEREST PROP TAX - - 5,000 5,000
415100 INTEREST ON INVSTMNT-CHECKING - - 2,025 2,025
$ - $ 1,822,025 $ 1,822,025 $ -TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
- - 57,272531300 PENSION FUND 74,240
- - 10,000534000 PURCHASED TECH SVC 10,000
- - 67,272TOTAL PURCH PROF/TECH SVC 84,240
OTHER OBJECTS:
- - 410,000583100 REDEMPTION OF PRINCIPAL 410,000
- - 896,265583200 INTEREST (LONG-TERM) 896,265
- - 1,306,265TOTAL OTHER OBJECTS 1,306,265
OTHER USES OF FUNDS:
- - -TOTAL OTHER USES OF FUNDS -
$ - $ -TOTAL EXPENSES: $ 1,373,537 $ 1,390,505
$ 1,822,025
$ - SURPLUS/DEFICIT(CURRENT) $ - $ 448,488
$ - $ - $ - PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ - $ - $ 448,488
TOTAL REVENUE LESS TOTAL EXPENSES
$ -
- (1,373,537) -
$ - $ 1,822,025
$ -
(1,390,505)$ 431,520
$ 431,520
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/18/2016
Final Budget -
88
CONSTRUCTION
89
LIVINGSTON PARISH PUBLIC SCHOOLS
CONSTRUCTION - FUND 05
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
%
CHG
REVENUES
411120 (2)RENEWABLE TAXES 2,259,559 2,331,860 2,330,000 2,375,000 1.93
411160 PENALTIES/INTEREST PROP TAX 8,158 6,172 13,000 13,000 -
415100 INTEREST ON INVSTMNT-CHECKING 16,956 13,088 20,000 20,000 -
415101 INTEREST ON INVSTMNT-CD'S - 55,788 75,000 125,000 66.67
451100 BOND PROCEEDS - 25,000,000 - - -
452201 TRANSFERS IN - G/F 229,004 231,225 231,227 234,677 1.49
452202 TRANSFERS IN - 2ND S/T 4,315,000 3,425,000 4,200,000 5,900,000 40.48
453000 PROCEEDS-DISPOSAL OF - 5,824 5,900 - -100.00
$ 6,828,677 $ 8,667,677 $ 6,875,127 $ 31,068,957TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
89,535 91,024 91,024531300 PENSION FUND 94,934 4.30
702,234 920,254 1,238,000533400 ARCHITECT/ENGINEERING SVCS 1,855,000 49.84
791,769 1,011,277 1,329,024TOTAL PURCH PROF/TECH SVC 1,949,934
PURCH PROPERTY SVC:
4,497,157 7,806,711 13,123,000545000 CONSTRUCTION SERVICES 17,136,000 30.58
276,281 99,479 210,000545001 CONSTRUCTION SERVICES-OTHER 239,720 14.15
4,773,438 7,906,190 13,333,000TOTAL PURCH PROPERTY SVC 17,375,720
PROPERTY:
2,111,500 1,735,000 150,000571000 LAND AND IMPROVEMENTS 200,000 33.33
2,111,500 1,735,000 150,000TOTAL PROPERTY 200,000
OTHER OBJECTS:
- - -TOTAL OTHER OBJECTS -
OTHER USES OF FUNDS:
- - -TOTAL OTHER USES OF FUNDS -
$ 7,676,707 $ 10,652,468TOTAL EXPENSES: $ 14,812,024 $ 19,525,654
$ 8,667,677
$(848,030)SURPLUS/DEFICIT(CURRENT) $ 20,416,489 $(7,936,897)
$ 4,178,655 $ 5,026,685 $ 24,508,758 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 4,178,655 $ 24,595,144 $ 16,571,861
TOTAL REVENUE
LESS TOTAL EXPENSES
$ 31,068,957
(10,652,468) (14,812,024)(7,676,707)
$ 6,828,677 $ 6,875,127
$ 24,595,144
(19,525,654)
$(10,857,977)
$ 13,737,167
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2015
Revision - 02/15/2016
Final Budget - 90
LIV
ING
ST
ON
PA
RIS
H P
UB
LIC
SC
HO
OL
S
CO
NS
TR
UC
TIO
N -
FU
ND
05
RE
VIS
ED
BU
DG
ET
2015/2
016
D.S
.
#1
80
HO
LD
EN
#2
5
84
AL
BA
NY
#2
4
83
DO
YL
E
#2
6
85
SP
RG
FL
D
#2
7
86
FR
OS
T
#3
1
87
FR
SE
T
#3
2
88
MA
UR
EP
AS
#3
3
89
WA
LK
ER
#4
81
LIV
E O
AK
#2
2
82
TO
TA
LS
(2)R
EN
EW
AB
LE
TA
XE
S$
2,3
75
,00
07
70
,00
05
64
,00
04
00
,00
01
82
,00
06
6,0
00
114
,00
01
26
,00
03
4,0
00
82
,00
03
7,0
00
PE
NA
LTIE
S/I
NT
ER
ES
T P
RO
P T
AX
$1
3,0
00
4,2
00
3,0
00
2,2
00
1,0
00
40
06
00
70
02
00
50
02
00
INT
ER
ES
T O
N I
NV
ST
MN
T-C
HE
CK
ING
$2
0,0
00
6,5
00
4,6
00
3,6
00
1,5
00
50
01
,00
01
,00
03
00
70
03
00
INT
ER
ES
T O
N I
NV
ST
MN
T-C
D'S
$1
25
,00
0-
12
5,0
00
--
--
--
--
TR
AN
SF
ER
S I
N -
G/F
$2
34
,67
77
6,0
82
55
,68
93
9,5
43
18
,04
76
,50
111
,28
81
2,4
38
3,3
32
8,0
73
3,6
84
TR
AN
SF
ER
S I
N -
2N
D S
/T$
5,9
00
,00
03
,75
0,0
00
-1
,50
0,0
00
-6
50
,00
0-
--
--
TO
TA
L R
EV
EN
UE
$8
,66
7,6
77
4,6
06
,78
27
52
,28
91
,94
5,3
43
20
2,5
47
72
3,4
01
12
6,8
88
14
0,1
38
37
,83
29
1,2
73
41
,18
4
RE
VE
NU
E
42
5,7
52
2
1,7
06
,04
8
69
6,3
19
2
16
,04
3
17
1,6
16
2
47
,36
3
34
4,4
58
4
03
,41
9
17
5,0
80
2
09
,04
5
$ 2
4,5
95
,14
4
FU
ND
BA
LA
NC
E (
07
/01
/20
15
)
PE
NS
ION
FU
ND
$9
4,9
34
30
,98
72
2,2
81
16
,04
47
,21
52
,62
04
,62
34
,95
61
,30
13
,38
91
,51
9
AR
CH
ITE
CT
/EN
GIN
EE
RIN
G S
VC
S$
1,8
55
,00
02
94
,00
01
,28
3,0
00
17
5,0
00
13
,00
06
5,0
00
--
25
,00
0-
-
CO
NS
TR
UC
TIO
N S
ER
VIC
ES
$1
7,1
36
,00
04
,43
1,0
00
9,8
15
,00
02
,05
0,0
00
14
0,0
00
70
0,0
00
--
--
-
CO
NS
TR
UC
TIO
N
$2
39
,72
02
6,0
00
93
,40
01
05
,00
03
20
5,0
00
--
10
,00
0-
-
LA
ND
AN
D I
MP
RO
VE
ME
NT
S$
20
0,0
00
16
,21
01
61
,86
58
,42
53
,84
51
,38
52
,40
52
,65
07
10
1,7
20
78
5
TO
TA
L D
ISB
UR
SE
ME
NT
$1
9,5
25
,65
44
,79
8,1
97
11,3
75
,54
62
,35
4,4
69
16
4,3
80
77
4,0
05
7,0
28
7,6
06
37
,011
5,1
09
2,3
04
DIS
BU
RS
EM
EN
T
PR
OJ
EC
TE
D F
UN
D B
AL
AN
CE
(6
/30
/16
) 2
54
,21
0
11
,08
2,7
91
2
34
,33
7
28
7,1
93
1
21
,01
2
36
7,2
23
4
76
,99
1
40
4,2
41
2
61
,24
4
24
7,9
26
$
13
,73
7,1
67
91
LIVINGSTON PARISH PUBLIC SCHOOLS
CONSTRUCTION FUND - DENHAM SPRINGS SCHOOL DIST 01
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 733,942 761,118 761,000 770,000
411160 PENALTIES/INTEREST PROP TAX 2,649 2,014 4,200 4,200
415100 INTEREST ON INVSTMNT-CHECKING 5,501 4,271 6,500 6,500
452201 TRANSFERS IN - G/F 74,385 75,472 75,472 76,082
452202 TRANSFERS IN - 2ND S/T 875,000 1,000,000 1,750,000 3,750,000
$ 1,691,477 $ 4,606,782 $ 2,597,172 $ 1,842,875TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
29,083 29,566 29,566531300 PENSION FUND 30,987
166,990 164,134 37,000533400 ARCHITECT/ENGINEERING SVCS 294,000
196,073 193,700 66,566TOTAL PURCH PROF/TECH SVC 324,987
PURCH PROPERTY SVC:
1,654,155 1,731,533 2,651,000545000 CONSTRUCTION SERVICES 4,431,000
65,408 9,879 15,000545001 CONSTRUCTION SERVICES-OTHER 26,000
1,719,564 1,741,412 2,666,000TOTAL PURCH PROPERTY SVC 4,457,000
PROPERTY:
- - -571000 LAND AND IMPROVEMENTS 16,210
- - -TOTAL PROPERTY 16,210
OTHER OBJECTS:
- - -TOTAL OTHER OBJECTS -
$ 1,915,636 $ 1,935,112TOTAL EXPENSES: $ 2,732,566 $ 4,798,197
$ 4,606,782
$(224,159)SURPLUS/DEFICIT(CURRENT) $(92,237) $(135,394)
$ 517,989 $ 742,148 $ 478,595 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 517,989 $ 425,752 $ 343,201
TOTAL REVENUE LESS TOTAL EXPENSES
$ 1,842,875
(1,935,112) (2,732,566)(1,915,636)
$ 1,691,477 $ 2,597,172
$ 425,752
(4,798,197)$(191,415)
$ 234,337
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2016
Revision - 02/18/2016
Final Budget -
92
LIVINGSTON PARISH PUBLIC SCHOOLS
CONSTRUCTION FUND - WALKER SCHOOL DIST 04
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 517,868 547,285 547,000 564,000
411160 PENALTIES/INTEREST PROP TAX 1,870 1,447 3,000 3,000
415100 INTEREST ON INVSTMNT-CHECKING 3,892 3,067 4,600 4,600
415101 INTEREST ON INVSTMNT-CD'S - 55,788 75,000 125,000
451100 BOND PROCEEDS - 25,000,000 - -
452201 TRANSFERS IN - G/F 52,485 54,269 54,269 55,689
452202 TRANSFERS IN - 2ND S/T 2,300,000 - - -
453000 PROCEEDS-DISPOSAL OF - 5,824 5,900 -
$ 2,876,116 $ 752,289 $ 689,769 $ 25,667,679TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
20,521 20,862 20,862531300 PENSION FUND 22,281
185,807 659,955 1,086,000533400 ARCHITECT/ENGINEERING SVCS 1,283,000
206,328 680,816 1,106,862TOTAL PURCH PROF/TECH SVC 1,305,281
PURCH PROPERTY SVC:
1,847,145 2,858,349 8,265,000545000 CONSTRUCTION SERVICES 9,815,000
35,510 40,087 70,000545001 CONSTRUCTION SERVICES-OTHER 93,400
1,882,655 2,898,436 8,335,000TOTAL PURCH PROPERTY SVC 9,908,400
PROPERTY:
1,291,500 905,500 150,000571000 LAND AND IMPROVEMENTS 161,865
1,291,500 905,500 150,000TOTAL PROPERTY 161,865
OTHER OBJECTS:
- - -TOTAL OTHER OBJECTS -
$ 3,380,483 $ 4,484,752TOTAL EXPENSES: $ 9,591,862 $ 11,375,546
$ 752,289
$(504,367)SURPLUS/DEFICIT(CURRENT) $ 21,182,926 $(8,902,093)
$ 523,122 $ 1,027,489 $ 20,857,529 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 523,122 $ 21,706,048 $ 11,955,436
TOTAL REVENUE LESS TOTAL EXPENSES
$ 25,667,679
(4,484,752) (9,591,862)(3,380,483)
$ 2,876,116 $ 689,769
$ 21,706,048
(11,375,546)$(10,623,257)
$ 11,082,791
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2016
Revision - 02/18/2016
Final Budget -
93
LIVINGSTON PARISH PUBLIC SCHOOLS
CONSTRUCTION FUND - LIVE OAK SCHOOL DIST 22
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 389,781 394,086 394,000 400,000
411160 PENALTIES/INTEREST PROP TAX 1,407 1,044 2,200 2,200
415100 INTEREST ON INVSTMNT-CHECKING 2,923 2,215 3,600 3,600
452201 TRANSFERS IN - G/F 39,504 39,077 39,077 39,543
452202 TRANSFERS IN - 2ND S/T - 325,000 1,250,000 1,500,000
$ 433,616 $ 1,945,343 $ 1,688,877 $ 761,422TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
15,445 15,702 15,702531300 PENSION FUND 16,044
87,500 25,000 65,000533400 ARCHITECT/ENGINEERING SVCS 175,000
102,945 40,702 80,702TOTAL PURCH PROF/TECH SVC 191,044
PURCH PROPERTY SVC:
- - 2,000,000545000 CONSTRUCTION SERVICES 2,050,000
77,410 24,208 100,000545001 CONSTRUCTION SERVICES-OTHER 105,000
77,410 24,208 2,100,000TOTAL PURCH PROPERTY SVC 2,155,000
PROPERTY:
395,000 829,500 -571000 LAND AND IMPROVEMENTS 8,425
395,000 829,500 -TOTAL PROPERTY 8,425
OTHER OBJECTS:
- - -TOTAL OTHER OBJECTS -
$ 575,355 $ 894,410TOTAL EXPENSES: $ 2,180,702 $ 2,354,469
$ 1,945,343
$(141,739)SURPLUS/DEFICIT(CURRENT) $(132,987) $(491,825)
$ 829,307 $ 971,046 $ 907,981 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 829,307 $ 696,320 $ 416,156
TOTAL REVENUE LESS TOTAL EXPENSES
$ 761,422
(894,410) (2,180,702)(575,355)
$ 433,616 $ 1,688,877
$ 696,319
(2,354,469)$(409,126)
$ 287,193
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2016
Revision - 02/18/2016
Final Budget -
94
LIVINGSTON PARISH PUBLIC SCHOOLS
CONSTRUCTION FUND - ALBANY SCHOOL DIST 24
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 176,866 177,223 177,000 182,000
411160 PENALTIES/INTEREST PROP TAX 639 470 1,000 1,000
415100 INTEREST ON INVSTMNT-CHECKING 1,338 997 1,500 1,500
452201 TRANSFERS IN - G/F 17,925 17,573 17,573 18,047
452202 TRANSFERS IN - 2ND S/T 390,000 575,000 1,200,000 -
$ 586,768 $ 202,547 $ 1,397,073 $ 771,262TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
7,008 7,125 7,125531300 PENSION FUND 7,215
82,530 23,580 25,000533400 ARCHITECT/ENGINEERING SVCS 13,000
89,538 30,705 32,125TOTAL PURCH PROF/TECH SVC 20,215
PURCH PROPERTY SVC:
125,075 1,312,555 207,000545000 CONSTRUCTION SERVICES 140,000
8,846 8,929 15,000545001 CONSTRUCTION SERVICES-OTHER 320
133,921 1,321,484 222,000TOTAL PURCH PROPERTY SVC 140,320
PROPERTY:
425,000 - -571000 LAND AND IMPROVEMENTS 3,845
425,000 - -TOTAL PROPERTY 3,845
OTHER OBJECTS:
- - -TOTAL OTHER OBJECTS -
$ 648,459 $ 1,352,189TOTAL EXPENSES: $ 254,125 $ 164,380
$ 202,547
$(61,692)SURPLUS/DEFICIT(CURRENT) $(580,927) $ 1,142,948
$ 796,971 $ 858,663 $ 676,918 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 796,971 $ 216,044 $ 1,819,866
TOTAL REVENUE LESS TOTAL EXPENSES
$ 771,262
(1,352,189) (254,125)(648,459)
$ 586,768 $ 1,397,073
$ 216,043
(164,380)$ 38,167
$ 254,210
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2016
Revision - 02/18/2016
Final Budget -
95
LIVINGSTON PARISH PUBLIC SCHOOLS
CONSTRUCTION FUND - HOLDEN SCHOOL DIST 25
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 59,483 64,359 64,000 66,000
411160 PENALTIES/INTEREST PROP TAX 215 170 400 400
415100 INTEREST ON INVSTMNT-CHECKING 455 360 500 500
452201 TRANSFERS IN - G/F 6,028 6,382 12,070 6,501
452202 TRANSFERS IN - 2ND S/T - 400,000 - 650,000
$ 66,182 $ 723,401 $ 76,970 $ 471,271TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
2,357 2,396 2,396531300 PENSION FUND 2,620
35,712 8,927 -533400 ARCHITECT/ENGINEERING SVCS 65,000
38,069 11,323 2,396TOTAL PURCH PROF/TECH SVC 67,620
PURCH PROPERTY SVC:
72,963 581,417 -545000 CONSTRUCTION SERVICES 700,000
6,600 - -545001 CONSTRUCTION SERVICES-OTHER 5,000
79,563 581,417 -TOTAL PURCH PROPERTY SVC 705,000
PROPERTY:
- - -571000 LAND AND IMPROVEMENTS 1,385
- - -TOTAL PROPERTY 1,385
OTHER OBJECTS:
- - -TOTAL OTHER OBJECTS -
$ 117,632 $ 592,741TOTAL EXPENSES: $ 2,396 $ 774,005
$ 723,401
$(51,450)SURPLUS/DEFICIT(CURRENT) $(121,470) $ 74,574
$ 293,085 $ 344,535 $ 276,660 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 293,085 $ 171,615 $ 351,234
TOTAL REVENUE LESS TOTAL EXPENSES
$ 471,271
(592,741) (2,396)(117,632)
$ 66,182 $ 76,970
$ 171,616
(774,005)$(50,604)
$ 121,012
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2016
Revision - 02/18/2016
Final Budget -
96
LIVINGSTON PARISH PUBLIC SCHOOLS
CONSTRUCTION FUND - DOYLE SCHOOL DIST 26
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 112,729 113,562 113,000 114,000
411160 PENALTIES/INTEREST PROP TAX 406 301 600 600
415100 INTEREST ON INVSTMNT-CHECKING 836 638 1,000 1,000
452201 TRANSFERS IN - G/F 11,425 11,261 11,261 11,288
452202 TRANSFERS IN - 2ND S/T 750,000 1,125,000 - -
$ 875,397 $ 126,888 $ 125,861 $ 1,250,762TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
4,467 4,541 4,541531300 PENSION FUND 4,623
143,694 38,657 -533400 ARCHITECT/ENGINEERING SVCS -
148,161 43,199 4,541TOTAL PURCH PROF/TECH SVC 4,623
PURCH PROPERTY SVC:
782,192 1,322,858 -545000 CONSTRUCTION SERVICES -
19,909 16,376 -545001 CONSTRUCTION SERVICES-OTHER -
802,101 1,339,233 -TOTAL PURCH PROPERTY SVC -
PROPERTY:
- - -571000 LAND AND IMPROVEMENTS 2,405
- - -TOTAL PROPERTY 2,405
OTHER OBJECTS:
- - -TOTAL OTHER OBJECTS -
$ 950,263 $ 1,382,432TOTAL EXPENSES: $ 4,541 $ 7,028
$ 126,888
$(74,865)SURPLUS/DEFICIT(CURRENT) $(131,670) $ 121,320
$ 379,033 $ 453,898 $ 318,353 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 379,033 $ 247,363 $ 439,673
TOTAL REVENUE LESS TOTAL EXPENSES
$ 1,250,762
(1,382,432) (4,541)(950,263)
$ 875,397 $ 125,861
$ 247,363
(7,028)$ 119,860
$ 367,223
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2016
Revision - 02/18/2016
Final Budget -
97
LIVINGSTON PARISH PUBLIC SCHOOLS
CONSTRUCTION FUND - SPRINGFIELD SCHOOL DIST 27
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 117,292 121,723 122,000 126,000
411160 PENALTIES/INTEREST PROP TAX 423 322 700 700
415100 INTEREST ON INVSTMNT-CHECKING 873 683 1,000 1,000
452201 TRANSFERS IN - G/F 11,888 12,070 8,255 12,438
$ 130,476 $ 140,138 $ 131,955 $ 134,798TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
4,648 4,725 4,725531300 PENSION FUND 4,956
4,648 4,725 4,725TOTAL PURCH PROF/TECH SVC 4,956
PURCH PROPERTY SVC:
- - -TOTAL PURCH PROPERTY SVC -
PROPERTY:
- - -571000 LAND AND IMPROVEMENTS 2,650
- - -TOTAL PROPERTY 2,650
OTHER OBJECTS:
- - -TOTAL OTHER OBJECTS -
$ 4,648 $ 4,725TOTAL EXPENSES: $ 4,725 $ 7,606
$ 140,138
$ 125,828 SURPLUS/DEFICIT(CURRENT) $ 130,073 $ 127,230
$ 214,385 $ 88,557 $ 341,615 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 214,385 $ 344,458 $ 468,845
TOTAL REVENUE LESS TOTAL EXPENSES
$ 134,798
(4,725) (4,725)(4,648)
$ 130,476 $ 131,955
$ 344,458
(7,606)$ 132,532
$ 476,990
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2016
Revision - 02/18/2016
Final Budget -
98
LIVINGSTON PARISH PUBLIC SCHOOLS
CONSTRUCTION FUND - FROST SCHOOL DIST 31
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 34,127 31,947 32,000 34,000
411160 PENALTIES/INTEREST PROP TAX 123 85 200 200
415100 INTEREST ON INVSTMNT-CHECKING 256 180 300 300
452201 TRANSFERS IN - G/F 3,459 3,168 6,382 3,332
$ 37,965 $ 37,832 $ 38,882 $ 35,381TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
1,352 1,375 1,375531300 PENSION FUND 1,301
- - 25,000533400 ARCHITECT/ENGINEERING SVCS 25,000
1,352 1,375 26,375TOTAL PURCH PROF/TECH SVC 26,301
PURCH PROPERTY SVC:
17,170 - 10,000545001 CONSTRUCTION SERVICES-OTHER 10,000
17,170 - 10,000TOTAL PURCH PROPERTY SVC 10,000
PROPERTY:
- - -571000 LAND AND IMPROVEMENTS 710
- - -TOTAL PROPERTY 710
OTHER OBJECTS:
- - -TOTAL OTHER OBJECTS -
OTHER USES OF FUNDS:
- - -TOTAL OTHER USES OF FUNDS -
$ 18,522 $ 1,375TOTAL EXPENSES: $ 36,375 $ 37,011
$ 37,832
$ 19,443 SURPLUS/DEFICIT(CURRENT) $ 34,006 $ 2,507
$ 369,414 $ 349,971 $ 371,921 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 369,414 $ 403,420 $ 374,428
TOTAL REVENUE LESS TOTAL EXPENSES
$ 35,381
(1,375) (36,375)(18,522)
$ 37,965 $ 38,882
$ 403,419
(37,011)$ 821
$ 404,240
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2016
Revision - 02/18/2016
Final Budget -
99
LIVINGSTON PARISH PUBLIC SCHOOLS
CONSTRUCTION FUND - FRENCH SETTLEMENT SCH DIST 32
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 80,273 83,247 83,000 82,000
411160 PENALTIES/INTEREST PROP TAX 290 220 500 500
415100 INTEREST ON INVSTMNT-CHECKING 605 467 700 700
452201 TRANSFERS IN - G/F 8,136 8,255 3,700 8,073
$ 89,304 $ 91,273 $ 87,900 $ 92,189TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
3,181 3,234 3,234531300 PENSION FUND 3,389
3,181 3,234 3,234TOTAL PURCH PROF/TECH SVC 3,389
PURCH PROPERTY SVC:
15,626 - -545000 CONSTRUCTION SERVICES -
45,428 - -545001 CONSTRUCTION SERVICES-OTHER -
61,055 - -TOTAL PURCH PROPERTY SVC -
PROPERTY:
- - -571000 LAND AND IMPROVEMENTS 1,720
- - -TOTAL PROPERTY 1,720
OTHER OBJECTS:
- - -TOTAL OTHER OBJECTS -
$ 64,236 $ 3,234TOTAL EXPENSES: $ 3,234 $ 5,109
$ 91,273
$ 25,068 SURPLUS/DEFICIT(CURRENT) $ 88,956 $ 84,666
$ 86,125 $ 61,057 $ 170,790 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 86,125 $ 175,081 $ 255,456
TOTAL REVENUE LESS TOTAL EXPENSES
$ 92,189
(3,234) (3,234)(64,236)
$ 89,304 $ 87,900
$ 175,080
(5,109)$ 86,164
$ 261,244
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2016
Revision - 02/18/2016
Final Budget -
100
LIVINGSTON PARISH PUBLIC SCHOOLS
CONSTRUCTION FUND - MAUREPAS SCHOOL DIST 33
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
ORIGINAL
2015/2016
REVISED
2015/2016
REVENUES
411120 (2)RENEWABLE TAXES 37,197 37,310 37,000 37,000
411160 PENALTIES/INTEREST PROP TAX 134 99 200 200
415100 INTEREST ON INVSTMNT-CHECKING 277 210 300 300
452201 TRANSFERS IN - G/F 3,770 3,700 3,168 3,684
$ 41,378 $ 41,184 $ 40,668 $ 41,318TOTAL REVENUES:
EXPENDITURES
PURCH PROF/TECH SVC:
1,474 1,498 1,498531300 PENSION FUND 1,519
1,474 1,498 1,498TOTAL PURCH PROF/TECH SVC 1,519
PURCH PROPERTY SVC:
- - -TOTAL PURCH PROPERTY SVC -
PROPERTY:
- - -571000 LAND AND IMPROVEMENTS 785
- - -TOTAL PROPERTY 785
OTHER OBJECTS:
- - -TOTAL OTHER OBJECTS -
OTHER USES OF FUNDS:
- - -TOTAL OTHER USES OF FUNDS -
$ 1,474 $ 1,498TOTAL EXPENSES: $ 1,498 $ 2,304
$ 41,184
$ 39,904 SURPLUS/DEFICIT(CURRENT) $ 39,820 $ 39,170
$ 169,226 $ 129,322 $ 108,396 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 169,226 $ 209,046 $ 147,566
TOTAL REVENUE LESS TOTAL EXPENSES
$ 41,318
(1,498) (1,498)(1,474)
$ 41,378 $ 40,668
$ 209,045
(2,304)$ 38,880
$ 247,925
PRIOR YEAR AUDIT ADJ - - - -
ADOPTION/APPROVAL DATES:
Original Adoption - 08/20/2016
Revision - 02/18/2016
Final Budget -
101
SCHOOL FOOD SERVICE
102
LIVINGSTON PARISH PUBLIC SCHOOLS
SCHOOL FOOD SERVICE - FUND 09
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015ORIGINAL
2015/2016
REVISED
2015/2016
%
CHG
REVENUES
GENERAL:
415100 INTEREST ON INVSTMNT-CHECKING 250 282 241 250 -
419990 MISC REVENUE (LOCAL) 100,000 157,238 76,951 100,000 -
431150 MFP - SCHOOL LUNCH 402,250 402,250 402,250 402,250 -
449200 VALUE OF USDA COMMODITIES 762,567 749,924 755,643 762,567 -
452201 TRANSFERS IN - G/F 2,125,000 1,850,000 2,000,000 2,125,000 -
3,159,694 3,235,085 TOTAL GENERAL: 3,390,067 3,390,067
CHARGES FOR SERVICES:
416102 MEALS - LUNCH/STUDENT - ELEM 1,100,000 1,119,108 1,121,989 1,100,000 -
416103 MEALS - LUNCH/STUDENT - JR/HIG 950,000 921,060 930,738 950,000 -
416104 MEALS - LUNCH/ADULT - TEACHERS 170,000 153,040 176,681 170,000 -
416105 MEALS - LUNCH/ADULT - AT COST 35,000 32,228 36,886 35,000 -
416106 MEALS - BRKFT/STUDENT REDUCED 65,000 49,373 65,842 65,000 -
416107 MEALS - BRKFT/STUDENT PAID 210,000 187,095 211,812 210,000 -
416108 MEALS - BRKFT/ADULT - TEACHERS 4,000 2,111 4,092 4,000 -
416109 MEALS - BRKFT/ADULT - AT COST 200 346 254 200 -
416203 MISCELLANEOUS SALES 342,000 354,854 331,183 342,000 -
2,819,215 2,879,476 TOTAL CHARGES FOR SERVICES: 2,876,200 2,876,200
FEDERAL:
445151 FED'L REIM - SECTION 4 1,004,000 922,336 1,003,773 1,004,000 -
445152 FED'L REIM - SECTION 11 4,569,000 4,329,455 4,568,115 4,569,000 -
445153 FED'L REIM - BREAKFAST 1,661,000 1,447,976 1,662,130 1,661,000 -
6,699,766 7,234,018 TOTAL FEDERAL: 7,234,000 7,234,000
12,678,676 13,348,579TOTAL REVENUES:
ADOPTION/APPROVAL DATES:
Original Adoption -09/05/2013
Revision -
Final Budget -
13,500,267 13,500,267
103
LIVINGSTON PARISH PUBLIC SCHOOLS
SCHOOL FOOD SERVICE - FUND 09
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015ORIGINAL
2015/2016
REVISED
2015/2016
%
CHG
EXPENDITURES
SALARIES:
1,334,759 1,306,463 1,361,940511100 OFF/ADMIN/MANAGERS 1,361,940 -
57,275 58,858 59,281511400 CLERICAL/SECRETARIAL 59,281 -
2,979,229 2,936,088 3,000,000511600 SERVICE WORKERS 3,000,000 -
29,599 29,599 29,600511900 OTHER SALARIES 29,600 -
185,725 103,657 10,000512300 SUBSTITUTE 10,000 -
4,586,587 4,434,664 4,460,821TOTAL SALARIES 4,460,821
BENEFITS:
937,888 987,563 1,050,000521000 GROUP INSURANCE 1,050,000 -
57,522 55,343 65,500522500 MEDICARE 55,000 -16.03
974,964 973,605 1,030,000523100 LA TEACHERS RETIREMENT 920,000 -10.68
10,812 11,248 11,500523300 LA SCHOOL EMP. RTM SYSTEM 11,500 -
11,993 10,779 11,500523900 DEFERRED COMP 11,500 -
340,437 243,582 250,000526000 WORKERS' COMPENSATION 250,000 -
12,602 15,158 25,000528100 SICK LEAVE SEVERANCE PAY 25,000 -
- - -528200 ANNUAL LEAVE SEVERANCE PAY 8,500 -
PURCH PROF/TECH SVC:
2,088 525 2,000530000 PURCHASED PROF/TECH SVCS 2,000 -
35,100 108,592 25,000534000 PURCHASED TECH SVC 20,000 -20.00
37,188 109,117 27,000TOTAL PURCH PROF/TECH SVC 22,000
PURCH PROPERTY SVC:
35,549 29,577 40,000541100 WATER/SEWAGE 40,000 -
88,126 75,447 90,000542100 DISPOSAL SERVICES 90,000 -
- 575 -543000 REPAIR & MAINT - -
27,866 19,800 25,000544100 RENTAL OF LAND & BUILDINGS 25,000 -
OTHER PURCHASED SVC:
10,095 12,197 11,000553000 COMMUNICATIONS 8,000 -27.27
17,498 13,402 12,000555000 PRINTING & BINDING 9,000 -25.00
261 4,090 4,000558200 TRAVEL 2,000 -50.00
2,251 - -558240 TRAVEL - SFS SUPV & MGR. COOR - -
29,513 14,137 15,000558241 TRAVEL - SFS STAFF 15,000 -
104
LIVINGSTON PARISH PUBLIC SCHOOLS
SCHOOL FOOD SERVICE - FUND 09
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015ORIGINAL
2015/2016
REVISED
2015/2016
%
CHG
MATERIALS & SUPPLIES:
292,553 331,917 332,000561000 M & S 332,000 -
11,333 8,887 8,500561040 M & S - SFS OFFICE 8,500 -
119,402 255,408 185,000561041 M & S - SFS KITCHEN 150,000 -18.92
11,009 26,551 60,000561042 M & S - SFS OTHER 60,000 -
12,687 25,064 20,000561043 SFS - SMALL EQUIPMENT 10,000 -50.00
- 3,856 -561500 TECHNOLOGY-RELATED SUPPLIES - -
359,297 341,256 365,000562000 ENERGY 365,000 -
4,076,179 4,688,614 4,400,000563100 PURCHASED FOOD 4,400,000 -
636,062 693,076 762,567563200 COMMODITIES 762,567 -
5,518,522 6,374,628 6,133,067TOTAL MATERIALS & SUPPLIES 6,088,067
51,585 52,720 53,000589040 MISC-STORAGE 53,000 -
17,646 16,117 18,000589043 MISC-OTHER 18,000 -
- 100 -589044 MISC-UNIFORMS - -
55,073 53,503 40,000589045 MISC-EXTRA SALES 60,000 50.00
124,305 122,440 111,000TOTAL OTHER OBJECTS 131,000
$ 12,823,979 $ 13,507,355TOTAL EXPENSES: 13,372,388 13,222,388
$ 13,500,267
$(145,303)SURPLUS/DEFICIT(CURRENT) $(158,776) $ 127,879
$ 364,917 $ 510,220 $ 437,768 PRIOR YEAR SURPLUS
TOTAL NET SURPLUS $ 364,917 $ 206,141 $ 565,647
TOTAL REVENUE LESS TOTAL EXPENSES
$ 13,348,579 (13,507,355) (13,372,388)(12,823,979)
$ 12,678,676 $ 13,500,267
$ 206,141
(13,222,388) 277,879
$ 484,020
105
FEDERAL FUNDS
106
LIVINGSTON PARISH PUBLIC SCHOOLS
SPECIAL ED (IDEA) - FUND 06
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVENUES:
ORIGINAL
2015/2016
REVISED
2015/2016
%
CHG
3,733,01210010 - IDEA - 4,523,543 7,537,378 4,075,570 84.94
16,72210011 - IDEA - PSP 15,816 34,099 34,099 -
638,86110032 - EARLY INTERVENTION SERVICES 744,969 1,371,329 736,720 86.14
36,88010075 - IDEA HIGH RISK POOL 18,044 67,404 - -
32,86610079 - BELIEVE AND INCLUDE GRANT 21,712 - - -
4,66010082 - JUMP START - - - -
-10090 - OPPORTUNITY GRANT - 91,200 - -
$ 4,463,000 $ 5,324,084 $ 9,101,410TOTAL REVENUES:
EXPENSES:
10 - SALARIES 2,815,328 2,964,941 3,856,059 3,065,983 25.77
20 - BENEFITS 905,153 950,242 1,245,300 985,036 26.42
30 - PURCH PROF/TECH SVC 9,307 29,637 250,000 21,771 1,048.32
40 - PURCH PROPERTY SVC 17,896 31,511 400,000 25,000 1,500.00
50 - OTHER PURCHASED SVC 125,526 238,439 935,000 75,000 1,146.67
60 - MATERIALS & SUPPLIES 380,477 839,584 1,865,615 410,802 354.14
70 - PROPERTY 6,275 15,001 100,000 20,000 400.00
90 - OTHER USES OF FUNDS 203,036 254,729 449,436 242,797 85.11
$ 4,463,000 $ 5,324,084 $ 9,101,410TOTAL EXPENSES: $ 4,846,389
$ 4,846,389
- NET SURPLUS - -
ADOPTION/APPROVAL DATES:
ORIGINAL ADOPTION - 08/20/2015
REVISED BUDGET - 02/18/2016
FINAL BUDGET -
-
107
LIVINGSTON PARISH PUBLIC SCHOOLS
TITLE I - FUND 10
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVENUES:
ORIGINAL
2015/2016
REVISED
2015/2016
%
CHG
4,577,22910001 - TITLE I - NCLB 5,310,371 5,641,213 4,680,638 20.52
$ 4,577,229 $ 5,310,371 $ 5,641,213TOTAL REVENUES:
EXPENSES:
10 - SALARIES 2,284,017 2,444,292 2,519,919 2,550,383 -1.19
20 - BENEFITS 634,479 687,495 704,063 761,271 -7.51
30 - PURCH PROF/TECH SVC 123,001 134,630 159,150 154,400 3.08
40 - PURCH PROPERTY SVC 4,000 7,412 11,150 11,150 -
50 - OTHER PURCHASED SVC 112,212 94,343 162,500 127,600 27.35
60 - MATERIALS & SUPPLIES 1,207,452 1,685,483 1,800,643 840,369 114.27
90 - OTHER USES OF FUNDS 212,068 256,716 283,788 235,465 20.52
$ 4,577,229 $ 5,310,371 $ 5,641,213TOTAL EXPENSES: $ 4,680,638
$ 4,680,638
- NET SURPLUS - -
ADOPTION/APPROVAL DATES:
ORIGINAL ADOPTION - 08/20/2015
REVISED BUDGET - 02/18/2016
FINAL BUDGET -
-
108
LIVINGSTON PARISH PUBLIC SCHOOLS
SPECIAL FEDERAL FUNDS - FUND 11
REVISED BUDGET
2015/2016
ACTUAL
2013/2015
ACTUAL
2014/2015
REVENUES:
ORIGINAL
2015/2016
REVISED
2015/2016
%
CHG
129,85510017 - ADULT ED (FEDERAL) 118,922 106,661 118,922 -10.31
75,22610020 - PRESCHOOL FLOWTHRU 63,121 110,951 65,081 70.48
270,00910023 - CARL PERKINS (VOCATIONAL) 297,069 258,701 258,701 -
2,09010036 - STRATEGIES TO EMPOWER - - - -
958,24310042 - LA 4 GRANT 1,042,354 1,775,730 980,120 81.17
47,10310061 - HURRICANE EDUCATOR ASSIT 630 - - -
7,86610076 - LA STATE PERSONNEL 30,000 30,000 30,000 -
1,45510080 - LA STRIVING READERS - 1,455 1,455 -
4,00810081 - RACE TO THE TOP - 4,008 4,008 -
10,64210083 - ADULT EDUCATION FED 15,122 - - -
52,18210084 - AP SUMMER INSTITUTE 12,350 - - -
-10085 - ADULT ED LEADERSHIP FUND - 26,041 5,000 420.82
-10086 - AP LOW INCOME EXAM FEE 8,325 - - -
-10087 - EARLY CHD COMMUNITY 8,994 34,112 34,112 -
-10088 - EARLY CHD LEAD AGENCY - 28,288 28,288 -
$ 1,558,679 $ 1,596,887 $ 2,375,947TOTAL REVENUES:
EXPENSES:
10 - SALARIES 830,358 863,605 1,435,901 875,795 63.95
20 - BENEFITS 361,406 380,923 613,662 353,161 73.76
30 - PURCH PROF/TECH SVC 8,295 21,975 30,951 42,362 -26.94
40 - PURCH PROPERTY SVC - - 6,000 - -
50 - OTHER PURCHASED SVC 155,125 141,333 128,980 116,036 11.16
60 - MATERIALS & SUPPLIES 123,590 101,106 71,924 76,330 -5.77
70 - PROPERTY 26,005 27,813 - - -
80 - OTHER OBJECTS - 326 27,699 3,000 823.29
90 - OTHER USES OF FUNDS 53,899 59,807 60,830 59,004 3.09
$ 1,558,679 $ 1,596,887 $ 2,375,947TOTAL EXPENSES: $ 1,525,687
$ 1,525,687
- NET SURPLUS - -
ADOPTION/APPROVAL DATES:
ORIGINAL ADOPTION - 08/20/2015
REVISED BUDGET - 02/18/2016
FINAL BUDGET -
-
109
LIVINGSTON PARISH PUBLIC SCHOOLS
OTHER FEDERAL NCLB FUNDS - FUND 12
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVENUES:
ORIGINAL
2015/2016
REVISED
2015/2016
%
CHG
498,12210007 - TITLE II - EISENHOWER 429,556 1,930,241 754,519 155.82
55,59610050 - TITLE III - ENGLISH 2ND 41,607 47,026 46,229 1.72
1,91510051 - TITLE III - IMMIGRANT SET ASIDE 1,845 3,724 3,724 -
-10053 - TITLE I PART C - MIGRANT - 35,345 35,345 -
$ 555,633 $ 473,008 $ 2,016,336TOTAL REVENUES:
EXPENSES:
10 - SALARIES 233,760 183,756 771,606 392,116 96.78
20 - BENEFITS 67,370 49,041 179,558 115,860 54.98
30 - PURCH PROF/TECH SVC 32,137 88,744 521,389 151,247 244.73
50 - OTHER PURCHASED SVC 177,787 110,514 336,106 88,107 281.48
60 - MATERIALS & SUPPLIES 20,321 19,282 107,687 51,660 108.45
90 - OTHER USES OF FUNDS 24,258 21,671 99,990 40,828 144.91
$ 555,633 $ 473,008 $ 2,016,336TOTAL EXPENSES: $ 839,817
$ 839,817
- NET SURPLUS - -
ADOPTION/APPROVAL DATES:
ORIGINAL ADOPTION - 08/20/2015
REVISED BUDGET - 02/18/2016
FINAL BUDGET -
-
110
STATE FUNDS
111
LIVINGSTON PARISH PUBLIC SCHOOLS
8(G) FUNDS - FUND 13
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVENUES:
ORIGINAL
2015/2016
REVISED
2015/2016
%
CHG
249,63020001 - 8(G) MODEL EARLY CHILDHOOD 252,045 284,793 284,793 -
45,88020053 - AP EXAM FEE REIMBURSEMENT 30,986 - - -
25,30820082 - JUMP START - - - -
$ 320,818 $ 283,031 $ 284,793TOTAL REVENUES:
EXPENSES:
10 - SALARIES 182,188 173,047 200,288 200,288 -
20 - BENEFITS 67,442 78,998 84,505 84,505 -
30 - PURCH PROF/TECH SVC 45,880 30,986 - - -
50 - OTHER PURCHASED SVC 10,000 - - - -
60 - MATERIALS & SUPPLIES 15,308 - - - -
$ 320,818 $ 283,031 $ 284,793TOTAL EXPENSES: $ 284,793
$ 284,793
- NET SURPLUS - -
ADOPTION/APPROVAL DATES:
ORIGINAL ADOPTION - 08/20/2015
REVISED BUDGET - 02/18/2016
FINAL BUDGET -
-
112
LIVINGSTON PARISH PUBLIC SCHOOLS
OTHER STATE PROGRAMS - FUND 14
REVISED BUDGET
2015/2016
ACTUAL
2013/2014
ACTUAL
2014/2015
REVENUES:
ORIGINAL
2015/2016
REVISED
2015/2016
%
CHG
312,066GF TRANSFER TO ED EXCELLENCE - - - -
1,001,99710042 - LA 4 GRANT 917,886 184,510 980,120 -81.17
-10087 - EARLY CHD COMMUNITY 21,000 31,488 31,488 -
-10088 - EARLY CHD LEAD AGENCY - 26,112 26,112 -
66,15220012 - SP ED EXTENDED SUMMER 89,416 105,305 105,305 -
86,57620019 - ADULT ED (STATE) 69,261 69,261 69,261 -
406,07720022 - EDUCATION EXCELLENCE 945,012 439,511 439,511 -
-20088 - EARLY CHD PILOT TECHNOLOGY 11,000 - - -
$ 1,872,867 $ 2,053,575 $ 856,187TOTAL REVENUES:
EXPENSES:
10 - SALARIES 1,178,105 1,130,907 423,691 1,062,208 -60.11
20 - BENEFITS 492,135 469,788 287,973 552,740 -47.90
30 - PURCH PROF/TECH SVC 2,294 6,300 3,000 17,000 -82.35
50 - OTHER PURCHASED SVC 45,330 337,951 7,000 7,000 -
60 - MATERIALS & SUPPLIES 73,337 108,629 107,473 7,249 1,382.64
70 - PROPERTY 81,667 - - - -
80 - OTHER OBJECTS - - 27,050 5,600 383.04
$ 1,872,867 $ 2,053,575 $ 856,187TOTAL EXPENSES: $ 1,651,797
$ 1,651,797
- NET SURPLUS - -
ADOPTION/APPROVAL DATES:
ORIGINAL ADOPTION - 08/20/2015
REVISED BUDGET - 02/18/2016
FINAL BUDGET -
-
113