lafayette parish school systemlafayette parish school system summary of funds proposed unified...

Lafayette Parish School System

Summary of Funds

Proposed Unified Budget

FY 2015-2016

Resource Uses

General Fund $ 264,036,336.00

Special Revenue Funds 26,056,233.00

Capital Project Funds

Capital Improvement Fund 11,226,012.00

Self-Funded Construction Fund 17,656,987.00

LPSS Construction Fund 2012 Limited Tax Bond Fund 5,326,219.00

Debt Service Funds 12,427,198.00

Sales Tax Fund- Net 2,334,500.00

School Food Services Fund 15,502,194.00

Group Insurance Fund 49,543,549.00

2002 1/2 Cent Sales Tax Fund 23,977,000.00

$ 428,086,228.00

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General Fund


General Fund Budget Summary

Budget for Fiscal Year 2015-2016

Proposed Budget: 6/01/15 Special Board Meeting

(1) (1) Administrative

Cost

Center Title 15-16

Adjusted

FUND BALANCE

Nonspendable 1,571,507 1,571,507 1,571,507 1,571,507 1,571,507 1,571,507

Restricted - - - - - -

Committed: - - -

Economic Stabilization 63,980,787 63,980,787 63,980,787 63,980,787 63,980,787 63,980,787

Other 6,428,357 6,428,357 6,428,357 6,428,357 6,428,357 6,428,357

Assigned 1,229,493 1,229,493 1,229,493 1,229,493 1,229,493 1,229,493

Unassigned 10,700,647 10,700,647 10,700,647 10,700,647 10,700,647 10,700,647

Beginning Fund Balance 83,910,791 - 83,910,791 - - 83,910,791 - 83,910,791 - - 83,910,791 - - 83,910,791

REVENUES

Local Revenue:

Sales Tax Revenue 47,417,891 47,417,891 2,936,016 50,353,907 50,353,907 1,551,101 51,905,008 51,905,008 (2), (18)

1988 Sales Tax 26,680,103 26,680,103 1,049,399 27,729,502 27,729,502 387,500 28,117,002 28,117,002 (3), (18)

Property Taxes 61,022,999 61,022,999 254,102 60,768,897 60,768,897 60,768,897 60,768,897 (4)

Interest Income 700,000 700,000 250,000 450,000 450,000 450,000 450,000

Rents, Leases, & Royalties 275,000 275,000 275,000 275,000 55,909 330,909 330,909 (18)

Contribution to LTRS 1,598,311 1,598,311 6,743 1,605,054 1,605,054 1,605,054 1,605,054

Consortium Revenue 130,000 130,000 130,000 130,000 130,000 130,000

Summer School Revenue 130,000 130,000 130,000 130,000 130,000 130,000

Pension-Constitutional/Other 667,475 667,475 772 668,247 668,247 668,247 668,247

Other 163,800 163,800 21,000 184,800 184,800 184,800 184,800

-

15-16 Baseline

Budget

(Rollforward

Budget)

Baseline

Adjustments

(Salary &

Benefits)

Proposed

Increases

Proposed

Decreases

Admin/Workshop

Adjs (Admin Use

Only)

Proposed

Decreases

Proposed

Budget

6/01/15

Special Board

Meeting

Cost Center Supervisors

Proposed

Budget Before

Admin Adj

5/12/15

Proposed

Budget

5/12/15

Workshop

Proposed

Increases

Proposed

Decreases

Proposed

Budget 5/26/15

Special Board

Meeting

Proposed

Increases

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Cost

Center Title 15-16

Adjusted

15-16 Baseline

Budget

(Rollforward

Budget)

Baseline

Adjustments

(Salary &

Benefits)

Proposed

Increases

Proposed

Decreases

Admin/Workshop

Adjs (Admin Use

Only)

Proposed

Decreases

Proposed

Budget

6/01/15

Special Board

Meeting


Proposed

Budget Before

Admin Adj

5/12/15

Proposed

Budget

5/12/15

Workshop

Proposed

Increases

Proposed

Decreases

Proposed

Budget 5/26/15

Special Board

Meeting

Proposed

Increases

State Revenue: -

Revenue Sharing: Property Taxes 2,075,308 2,075,308 14,951 2,090,259 2,090,259 2,090,259 2,090,259

MFP Revenue 115,259,511 115,259,511 4,927,448 110,332,063 110,332,063 110,332,063 110,332,063 (5)

PIPS 204,900 204,900 82,073 122,827 122,827 122,827 122,827

Nonpublic Textbooks 221,915 221,915 12,402 209,513 209,513 209,513 209,513

Other - - - -

Federal Revenue:

NJROTC 56,635 56,635 6,435 50,200 50,200 50,200 50,200

-

Other Revenue: -

Transfer From Other Funds 5,481,245 5,481,245 4,830,520 650,725 650,725 650,725 650,725 (6)

Transfer In/Indirect Cost 1,295,000 1,295,000 80,000 1,375,000 1,375,000 1,375,000 1,375,000

Total Revenues 263,380,093 - 263,380,093 4,108,881 10,362,980 257,125,994 - 257,125,994 1,994,510 - 259,120,504 - 259,120,504

AMOUNTS TO BE ALLOCATED TO

COST CENTERS & SCHLS

Various Non-certified Salary Step 500,000 500,000 500,000 500,000 500,000 (7)

Various

Teaching Certified Salary Annual

Increase/Step 1,500,000 1,500,000 1,500,000 1,500,000 254,607 1,245,393 (7), (21)20 Add'l Workdays - Instructional

Strategists (182 to 202) 254,607 254,607 (21)

Various Group Health Insurance Premiums 2,046,200 2,046,200 2,046,200 2,046,200 2,046,200 (8)

Reclassification Committee - - - - - (9)

1518 Expenditure Contingency 100,000 100,000 100,000 100,000 100,000 (10)







Cost

Center Title 15-16

Adjusted

15-16 Baseline

Budget

(Rollforward

Budget)

Baseline

Adjustments

(Salary &

Benefits)

Proposed

Increases

Proposed

Decreases

Admin/Workshop

Adjs (Admin Use

Only)

Proposed

Decreases

Proposed

Budget

6/01/15

Special Board

Meeting


Proposed

Budget Before

Admin Adj

5/12/15

Proposed

Budget

5/12/15

Workshop

Proposed

Increases

Proposed

Decreases

Proposed

Budget 5/26/15

Special Board

Meeting

Proposed

Increases

Various Drop Savings 784,584 (784,584) (784,584) (784,584) (784,584) (11)Align SPED Staffing to +1 Policy except

D & F Schools (+2 teachers & -5 para- 30,000 (30,000) (30,000) (30,000) (30,000) (12)

SPED Staffing Appeals - - (13)Align Reg Ed Staffing to +1 Policy except

D & F Schools 4,192,500 (4,192,500) (4,192,500) (4,192,500) (4,192,500) (14)

Regular Ed. Appeals +19.5 teaching slots 1,267,500 1,267,500 1,267,500 1,267,500 1,267,500 (15)

Staffing Appeals 8.0 + 9.5 520,000 520,000 520,000 617,500 1,137,500 1,137,500 (18)Assistant Principal Slots over current

staffing allocation (-8.5) 849,380 (849,380) (849,380) (849,380) (849,380)

Appeals for Assistant Principal Slots 249,818 249,818 249,818 249,818 249,818

1601

Counselor Slots over current staffing

allocations (-2) 138,000 (138,000) (138,000) (138,000) (138,000)

1424

Nurses Staffed to State Requirements (-

1) 65,000 (65,000) (65,000) (65,000) (65,000)

1424

Reduction in Licensed Practical Nurses

Positions (-5) 167,500 (167,500) (167,500) 167,500 - - (17)Reduction In Dean of Student Positions

(-3) 247,439 (247,439) (247,439) (247,439) (247,439) (16)

Various

Reduction in Social Workers Positions (-

7) + 3 = (4) 560,000 (560,000) (560,000) 240,000 (320,000) (320,000) (16), (17)Alternative Ed. Teachers: Over-age Stud

15:1 ratio +24 - transfer additional 1,560,000 (1,560,000) (1,560,000) (1,560,000) (1,560,000) (16)

1401 & 1427

Reduction of Contracted Services:

PACE, Acad. Symphony, Natural History 313,146 (313,146) (313,146) 313,146 - - (17)Eliminate Chinese Immmersion Positions

(-3) 195,000 (195,000) (195,000) (195,000) (195,000) (16)

1403

Dual Enrollment - Elimiinate Textbook

Funding 35,400 (35,400) (35,400) (35,400) (35,400) (16)

1427 & 1429

Eliminate Instructional Coach Positions (-

3) 195,000 (195,000) (195,000) (195,000) (195,000) (16)

1469

Eliminate Cost Center 1469: Complaint &

Compliance 168,597 (168,597) (168,597) (168,597) (168,597) (16)

1441 Eliminate Academic Officer Position (-1) 125,831 (125,831) (125,831) (125,831) (125,831) (16)

1306

Eliminate Warehouse Worker I Positions

(-2) 95,444 (95,444) (95,444) (95,444) (95,444) (16)

1403

Eliminate CTE Graduation Coach

Position (-1) 65,989 (65,989) (65,989) (65,989) (65,989) (16)Eliminate Hiring Short-term Substitutes

for Para-educators 300,000 (300,000) (300,000) (300,000) (300,000) (16)







Cost

Center Title 15-16

Adjusted

15-16 Baseline

Budget

(Rollforward

Budget)

Baseline

Adjustments

(Salary &

Benefits)

Proposed

Increases

Proposed

Decreases

Admin/Workshop

Adjs (Admin Use

Only)

Proposed

Decreases

Proposed

Budget

6/01/15

Special Board

Meeting


Proposed

Budget Before

Admin Adj

5/12/15

Proposed

Budget

5/12/15

Workshop

Proposed

Increases

Proposed

Decreases

Proposed

Budget 5/26/15

Special Board

Meeting

Proposed

Increases Eliminate Hiring Short-term Substitutes

for School Administrators 65,000 (65,000) (65,000) (65,000) (65,000) (16)

1239

Eliminate Mental Health Services

Secretary I position (-1) 33,472 (33,472) (33,472) (33,472) (33,472) (16)

TBD

Eliminate Academics Secretary I Position

(-1) 41,971 (41,971) (41,971) (41,971) (41,971) (16)

TBD

Eliminate Academics Secretary II

Position (-1) 48,321 (48,321) (48,321) (48,321) (48,321) (16)Eliminate "Turnaround" Counselor @

Northside High (-1) 71,676 (71,676) (71,676) (71,676) (71,676) (16)

1312 Eliminate Accountant I Position (-1) 59,235 (59,235) (59,235) (59,235) (59,235) (16)

1459

Eliminate Schools of Choice Coordinator

Position (-1) 73,314 (73,314) (73,314) (73,314) (73,314) (16)Eliminate Assistant to the Dean of

Students (-1) 46,874 (46,874) (46,874) (46,874) (46,874) (16)Eliminate Crisis Intervention Teacher

Position (-1) 69,478 (69,478) (69,478) 69,478 - - (17)

1238

Eliminate Health & Wellness

Coordinatory Position (-1) 82,943 (82,943) (82,943) (82,943) (82,943) (16)

1415 Reduce Technology Contracted Services 100,000 (100,000) (100,000) (100,000) (100,000) (16)

1304 Eliminate Computer Analyst-HR 77,166 (77,166) (77,166) (77,166) (77,166) (16)

1107 Decrease in Legal Expenditures 100,000 (100,000) (100,000) (100,000) (100,000) (16) Estimated Savings Attributable to

Proposed Superintendent's Reorg. 312,995 (312,995) (312,995) 12,379 (325,374) 38,649 (286,725) (16), (18)

Testing: CLEP & ACT - - 75,000 75,000 75,000 (18)

Contracted Services: Sports Medicine 45,000 45,000 45,000 (18)

Focus Teacher: Thibodaux STEM (-1) - 65,000 (65,000) (65,000) (18)Reg. Ed. Physical Education Teachers (-

4.5) - - 292,500 (292,500) (292,500) (18)Reg. Ed. Physical Education Assistants (-

9) 301,500 (301,500) (301,500) (18)Replacement Software for DIBELS,

Aimsweb & Data Director 75,600 (75,600) (75,600) (18)Fund 14% of Approx 119 Positions

Previously Funded by 2002 Sales Tax 580,750 580,750 580,750 (19)ESL Staffing + 9 Teachers; +3 Para-

educators 685,500 685,500 685,500 (18)

Utilization of Fund Balance 4,000,000 (4,000,000) (4,000,000) (4,000,000) 918,349 (4,918,349) (24)

- - 6,183,518 15,271,255 (9,087,737) - (9,087,737) 2,793,874 746,979 (7,040,842) 293,256 1,172,956 (7,920,542)







Cost

Center Title 15-16

Adjusted

15-16 Baseline

Budget

(Rollforward

Budget)

Baseline

Adjustments

(Salary &

Benefits)

Proposed

Increases

Proposed

Decreases

Admin/Workshop

Adjs (Admin Use

Only)

Proposed

Decreases

Proposed

Budget

6/01/15

Special Board

Meeting


Proposed

Budget Before

Admin Adj

5/12/15

Proposed

Budget

5/12/15

Workshop

Proposed

Increases

Proposed

Decreases

Proposed

Budget 5/26/15

Special Board

Meeting

Proposed

Increases

COST CENTERS

01.01101 Board 156,296 (10,938) 145,358 15,556 160,914 160,914 52,385 108,529 29,700 138,229 (17);(23)

01.01102 Superintendent's Office 463,030 (3,983) 459,047 48,985 400 507,631 507,631 507,631 507,631

01.01107 Legal Services 335,000 335,000 335,000 335,000 335,000 335,000

01.01109 Workers Compensation Payments 3,416,893 3,416,893 3,416,893 3,416,893 3,416,893 3,416,893

01.01110 Insurance Administration 2,490,668 2,490,668 2,490,668 2,490,668 2,490,668 2,490,668

01.01111 Risk Management 353,499 (617) 352,882 352,882 352,882 352,882 352,882

01.01112 Elections Expense 50,000 50,000 50,000 50,000 50,000 50,000

01.01113 System Travel/Workshops 1,966 1,966 1,966 1,966 1,966 1,966

01.01116 Rental of Facilities 20,029 20,029 20,029 20,029 20,029 20,029

01.01117 Other Community Relations 4,500 4,500 4,500 4,500 4,500 4,500

01.01118 Community Collaboration & Ptrships 233,876 (65,798) 168,078 138 167,940 167,940 167,940 167,940

01.01202 Personnel 1,110,614 (18,461) 1,092,154 12,500 278 1,104,376 1,104,376 1,104,376 1,104,376

01.01203 Maintenance 6,889,985 (550,438) 6,339,548 233,669 62,283 6,510,934 6,510,934 6,510,934 6,510,934

01.01206 Child Welfare & Attendance 576,459 (4,117) 572,342 572,342 572,342 572,342 572,342







Cost

Center Title 15-16

Adjusted

15-16 Baseline

Budget

(Rollforward

Budget)

Baseline

Adjustments

(Salary &

Benefits)

Proposed

Increases

Proposed

Decreases

Admin/Workshop

Adjs (Admin Use

Only)

Proposed

Decreases

Proposed

Budget

6/01/15

Special Board

Meeting


Proposed

Budget Before

Admin Adj

5/12/15

Proposed

Budget

5/12/15

Workshop

Proposed

Increases

Proposed

Decreases

Proposed

Budget 5/26/15

Special Board

Meeting

Proposed

Increases

01.01207 Discipline Center 1,312,927 (168,131) 1,144,796 1,144,796 1,144,796 1,144,796 1,144,796

01.01213 Energy Mgmt. Utilities 5,215,733 5,215,733 5,215,733 5,215,733 5,215,733 5,215,733

01.01222 HVAC Maintenance 62,488 62,488 62,488 62,488 62,488 62,488

01.01224 Physical Plant & Grounds 1,704,433 (242,972) 1,461,460 51,689 1,409,772 1,409,772 1,409,772 1,409,772

01.01226 Middle Sch.-Summer Program 76,000 (1,003) 74,997 74,997 74,997 74,997 74,997

01.01227 High Sch.-Summer Program 89,460 (824) 88,636 50 88,586 88,586 88,586 88,586

01.01229 Leap Remediation Summer School 523,437 523,437 500,000 23,437 23,437 23,437 23,437

01.01231 Vehicle Maintenance 1,957,404 (13,131) 1,944,273 112,189 56,898 1,999,564 1,999,564 1,999,564 1,999,564

01.01233 Custodial Operations 1,182,650 (83,257) 1,099,394 121,275 127,580 1,093,088 1,093,088 1,093,088 1,093,088

01.01237 National Board Certifications 472,493 (6,983) 465,510 465,510 465,510 465,510 465,510

01.01238 Health & Wellness 346,309 18,466 364,775 375 364,400 364,400 364,400 364,400

01.01239 Mental Health Services 1,030,562 (30,478) 1,000,084 916 999,168 999,168 999,168 999,168

01.01301 Executive Director & CFO 210,369 (2,364) 208,005 208,005 208,005 208,005 208,005

01.01302 Finance & Payroll 630,392 (7,694) 622,698 207 622,491 622,491 622,491 622,491

01.01303 Purchasing 178,834 (15,879) 162,955 162,955 162,955 162,955 162,955

01.01304 Computer Services 1,191,422 (6,968) 1,184,454 79,300 1,105,154 1,105,154 1,105,154 1,105,154

01.01306 Warehouse 676,522 (99) 676,423 18 676,405 676,405 676,405 676,405

01.01307 General & Administrative 135,361 (277) 135,084 135,084 135,084 135,084 135,084

01.01308 Land Management 13,500 13,500 1,000 12,500 12,500 12,500 12,500

01.01309 Transportation 18,023,109 (327,991) 17,695,118 544,542 17,150,576 17,150,576 17,150,576 17,150,576 (20)

01.01310 School Food Service 15,000 15,000 2,000 13,000 13,000 13,000 13,000

01.01311 School Accounting Auditor 215,708 2,826 218,534 218,534 218,534 218,534 218,534

01.01312 Budget & Accounting 1,010,958 (54,312) 956,646 956,646 956,646 956,646 956,646







Cost

Center Title 15-16

Adjusted

15-16 Baseline

Budget

(Rollforward

Budget)

Baseline

Adjustments

(Salary &

Benefits)

Proposed

Increases

Proposed

Decreases

Admin/Workshop

Adjs (Admin Use

Only)

Proposed

Decreases

Proposed

Budget

6/01/15

Special Board

Meeting


Proposed

Budget Before

Admin Adj

5/12/15

Proposed

Budget

5/12/15

Workshop

Proposed

Increases

Proposed

Decreases

Proposed

Budget 5/26/15

Special Board

Meeting

Proposed

Increases

01.01313 Copier Purch: Self-Finance 38,000 38,000 38,000 38,000 38,000 38,000

01.01314 Gen. & Adm.- Telecommunication 13,405 13,405 13,405 13,405 13,405 13,405

01.01315 General & Admin-Copiers 11,680 11,680 11,680 11,680 11,680 11,680

01.01323 Grant Compliance 50,000 50,000 50,000 50,000 50,000 50,000

01.01401 Assistant Superintendent 873,312 34,396 907,708 907,708 0 0 0 0

01.01402 K-12 Mth & Science 133,672 (1,141) 132,532 132,532 132,532 132,532 132,532

01.01403 Career & Technical Education 1,064,982 (1,810) 1,063,172 28,596 16,148 1,075,620 1,075,620 1,075,620 1,075,620

01.01404 Special Education Programs 518,060 7,354 525,414 1,000 524,414 524,414 524,414 524,414

01.01405 LPSS Media Center 292,737 161 292,898 133 292,765 292,765 292,765 292,765

01.01406 Pupil Appraisal Program 2,610,799 (103,087) 2,507,712 2,507,712 2,507,712 2,507,712 2,507,712

01.01410 Athletics & Physical Education 284,286 (1,978) 282,308 128 282,180 282,180 282,180 282,180

01.01414 L E A P 58,525 (241) 58,284 58,284 58,284 58,284 58,284

01.01415 Instructional Technology 2,164,092 3,169 2,167,261 2,167,261 2,167,261 2,167,261 2,167,261

01.01417 K-12 English & Lang Arts 151,044 (5,331) 145,713 94 145,619 145,619 145,619 145,619

01.01419 Security-Technology 208,550 9,180 217,730 217,730 217,730 217,730 217,730

01.01421 Guidance, Testing, & Student Records 442,237 (5,029) 437,208 356 436,852 436,852 436,852 436,852

01.01423 Adult & Community Education 165,808 4,254 170,062 726 169,337 169,337 169,337 169,337

01.01424 Nursing Program/Health Services 1,924,846 (35,306) 1,889,541 727 1,888,814 1,888,814 1,888,814 1,888,814

01.01425 NHS-Academy of Broadcasting & Journalism 30,650 (524) 30,126 30,126 30,126 30,126 30,126

01.01426 Advance Placement 17,733 17,733 17,733 17,733 17,733 17,733

01.01427 K-12 Art & Music 847,393 (6,817) 840,576 383 840,193 840,193 840,193 840,193

01.01428 Textbooks 1,303,308 1,303,308 1,898,211 3,201,519 3,201,519 3,201,519 850,000 4,051,519 (22)

01.01429 Foreign Language 128,620 (1,358) 127,262 127,262 127,262 127,262 127,262







Cost

Center Title 15-16

Adjusted

15-16 Baseline

Budget

(Rollforward

Budget)

Baseline

Adjustments

(Salary &

Benefits)

Proposed

Increases

Proposed

Decreases

Admin/Workshop

Adjs (Admin Use

Only)

Proposed

Decreases

Proposed

Budget

6/01/15

Special Board

Meeting


Proposed

Budget Before

Admin Adj

5/12/15

Proposed

Budget

5/12/15

Workshop

Proposed

Increases

Proposed

Decreases

Proposed

Budget 5/26/15

Special Board

Meeting

Proposed

Increases

01.01430 RTI & 504 239,493 (1,681) 237,812 128 237,684 237,684 237,684 237,684

01.01431 ESL 30,000 30,000 22,795 52,795 52,795 52,795 52,795

01.01432 Director of Academics 506,928 (4,325) 502,603 138 502,465 502,465 502,465 502,465

01.01434 NP Moss Prepatory Prog 3,714,340 1,009,816 4,724,156 427 4,723,729 4,723,729 4,723,729 4,723,729

01.01435 Academic Officer-AHS Zone 113,663 (938) 112,725 192 112,533 112,533 112,533 112,533

01.01436 Driver's Education 73,648 (787) 72,861 600 72,261 72,261 72,261 72,261

01.01438 Student Remediation 168,622 (1,957) 166,665 166,665 166,665 166,665 166,665

01.01439 New School Year - Preliminary Costs 31,459 31,459 31,459 31,459 31,459 31,459

01.01441 Academic Officer-OCHS Zone 127,054 (1,095) 125,959 128 125,831 125,831 125,831 125,831

01.01442 Testing, Assessment and Evaluation 227,130 (2,122) 225,008 225,008 225,008 225,008 225,008

01.01443 Academic Officer-LHS Zone 117,775 (900) 116,875 276 116,599 116,599 116,599 116,599

01.01444 Center for Staff Development 89,747 (64) 89,683 89,683 89,683 89,683 89,683

01.01446

Comeaux High - Academy of Visual &

Applied Arts 90,165 (263) 89,902 89,902 89,902 89,902 89,902

01.01447 Connections Exiting Pathways 123,829 18,514 142,343 112 142,231 142,231 142,231 142,231

01.01448 Career Center-Cosmetology Academy 18,498 (110) 18,388 18,388 18,388 18,388 18,388

01.01450 AHS-Academy of Business/Finance 81,586 1,649 83,234 26,309 97 109,446 109,446 109,446 109,446

01.01451 CHS-Academy of Info Technology 106,290 (1,595) 104,695 375 104,320 104,320 104,320 104,320

01.01452 LHS-Academy of Health Care 129,341 2,125 131,467 131,467 131,467 131,467 131,467

01.01458 Elementary Montessori 70,658 301 70,959 70,959 70,959 70,959 70,959

01.01459 Director- School of Choice 194,775 3,146 197,921 629 197,292 197,292 197,292 197,292

01.01460 Academic Officer-NHS Zone 123,806 (1,742) 122,064 122,064.00 122,064 122,064 122,064

01.01461 Accountability 298,360 (2,991) 295,369 295,369 295,369 295,369 295,369

01.01463 Thib Stem Mgnet Engin Acd 26,309 26,309 26,309 - - - -







Cost

Center Title 15-16

Adjusted

15-16 Baseline

Budget

(Rollforward

Budget)

Baseline

Adjustments

(Salary &

Benefits)

Proposed

Increases

Proposed

Decreases

Admin/Workshop

Adjs (Admin Use

Only)

Proposed

Decreases

Proposed

Budget

6/01/15

Special Board

Meeting


Proposed

Budget Before

Admin Adj

5/12/15

Proposed

Budget

5/12/15

Workshop

Proposed

Increases

Proposed

Decreases

Proposed

Budget 5/26/15

Special Board

Meeting

Proposed

Increases

01.01466 Special Education Specialist 103,311 (1,306) 102,005 207 101,798 101,798 101,798 101,798

01.01467 Boucher World Languages 103,872 (2,794) 101,077 113 100,964 100,964 100,964 100,964

01.01468 Vermilion Conference Center 148,675 (19,955) 128,720 128,720 128,720 128,720 128,720

01.01469 Complaint & Compliance 170,164 (1,291) 168,873 276 168,597 168,597 168,597 168,597

01.01470

LMS - Academy of Environmental

Sciences 41,954 (107) 41,847 41,847 41,847 41,847 41,847

01.01472 Print Shop 146,808 (4,467) 142,341 142,341 142,341 142,341 142,341

01.01473 Early Childhood 151,924 (63,191) 88,733 88,733 88,733 88,733 88,733

01.01474 Federal Program - Other 5,392 5,392 3,192 2,200 2,200 2,200 2,200

01.01478 L.J. Alleman Middle - Arts Academy 18,142 (63) 18,079 18,079 18,079 18,079 18,079

01.01479 K-12 Social Studies 109,362 (1,908) 107,454 64 107,390 107,390 107,390 107,390

01.01481 Early College Academy 641,829 15,010 656,839 656,839 656,839 656,839 656,839

01.01482 School Resource Officers 856,706 856,706 856,706 856,706 856,706 856,706

01.01484 Kindergarten 11,915 11,915 11,915 11,915 11,915 11,915

01.01485 Pre-K 599,890 (87,497) 512,393 24,637 487,756 487,756 487,756 487,756

01.01486 JW James Arts Academy 27,865 (282) 27,583 27,583 27,583 27,583 27,583

01.01487 LHS - Arts Academy 20,371 (42) 20,329 20,329 20,329 20,329 20,329

01.01488 E-campus 339,575 (28,497) 311,078 1,613 309,465 309,465 309,465 309,465

01.01489 Thib STEM Magnet Academy 287,904 (2,739) 285,164 569 284,595 284,595 284,595 284,595

01.01493 Universal Screening 96,700 96,700 96,700 96,700 96,700 96,700

01.01494 Common Core Std and La Compr Curr 87,937 (1,539) 86,399 86,399 86,399 86,399 86,399

01.01495 NHS-Legal Academy 50,547 (80) 50,467 14,500 35,967 35,967 35,967 35,967

01.01496 E-rate 656,142 656,142 294,923 951,065 951,065 951,065 951,065

01.01497 CMS-Biomedical Academy 27,118 (295) 26,823 26,823 26,823 26,823 26,823







Cost

Center Title 15-16

Adjusted

15-16 Baseline

Budget

(Rollforward

Budget)

Baseline

Adjustments

(Salary &

Benefits)

Proposed

Increases

Proposed

Decreases

Admin/Workshop

Adjs (Admin Use

Only)

Proposed

Decreases

Proposed

Budget

6/01/15

Special Board

Meeting


Proposed

Budget Before

Admin Adj

5/12/15

Proposed

Budget

5/12/15

Workshop

Proposed

Increases

Proposed

Decreases

Proposed

Budget 5/26/15

Special Board

Meeting

Proposed

Increases

01.01498 Professional Development Opportunities 19,608 (1,791) 17,817 17,817 17,817 17,817 17,817

01.01508 Nonpublic Textbooks 209,513 209,513 209,513 209,513 209,513 209,513

01.01512 Sabbatical Leave - - - - - -

01.01513 Salary Enrichment (PIP) 168,996 168,996 61,294 107,702 107,702 107,702 107,702

01.01514 Health & Life Insurance Premiums 10,919,218 10,919,218 10,919,218 10,919,218 10,919,218 10,919,218

01.01515 Severance Pay - Sick Leave 661,941 661,941 661,941 661,941 661,941 661,941

01.01516 External Transfers 11,911,077 11,911,077 689,666 660,927 11,939,816 11,939,816 11,939,816 11,939,816

01.01518 Unexpected Expenditure 1,618,363 (1,618,363) - - - - -

01.01520 Fund Transfers 7,587,143 7,587,143 302,812 7,889,955 7,889,955 7,889,955 7,889,955

01.01521 Encumbrance Carryover 58,013 58,013 58,013 58,013 58,013 58,013

01.01522 Reserve Expenditures- SPED Consortium 138,191 (399) 137,792 137,792 137,792 137,792 137,792

New CC Chief Academic Officer - 651,825 651,825 651,825 651,825 651,825

New CC Chief Administrative Officer - 224,320 224,320 224,320 224,320 224,320

- - - - -

Security-Technology - - - - -

01.01601/3 Elementary, Middle, & High Schools 161,568,622 (4,794,282) 156,774,340 156,774,340 156,774,340 156,774,340 156,774,340

Total Expenditures 271,979,889 (7,300,426) 264,679,463 4,683,629 3,151,879 266,211,214 - 266,211,214 - 52,385 266,158,829 879,700 - 267,038,529

Budgeted Surplus (Deficit) (8,599,796) 7,300,426 (6,758,266) (8,060,154) 2,518 - 2,518 (799,364) (799,364) 2,518 (1,172,956) (1,172,956) 2,518

ENDING RETAINED EARNINGS 75,310,995 7,300,426 (6,758,266) (8,060,154) 83,913,309 - 83,913,309 (799,364) (799,364) 83,913,309 (1,172,956) (1,172,956) 83,913,309

Nonspendable 1,571,507 - - - 1,571,507 - 1,571,507 1,571,507 1,571,507

Restricted - - - - - - - - -

Committed- Economic Stabilization 63,980,787 - - 63,980,787 - 63,980,787 63,980,787 63,980,787







Cost

Center Title 15-16

Adjusted

15-16 Baseline

Budget

(Rollforward

Budget)

Baseline

Adjustments

(Salary &

Benefits)

Proposed

Increases

Proposed

Decreases

Admin/Workshop

Adjs (Admin Use

Only)

Proposed

Decreases

Proposed

Budget

6/01/15

Special Board

Meeting


Proposed

Budget Before

Admin Adj

5/12/15

Proposed

Budget

5/12/15

Workshop

Proposed

Increases

Proposed

Decreases

Proposed

Budget 5/26/15

Special Board

Meeting

Proposed

Increases

Committed-Other 6,428,357 6,428,357 6,428,357 6,428,357 6,428,357

Assigned 1,229,493 - - - 1,229,493 - 1,229,493 1,229,493 1,229,493

Unassigned 2,100,851 7,300,426 (6,758,266) (8,060,154) 10,703,165 - 10,703,165 10,703,165 10,703,165

Total Fund Balance 75,310,995 7,300,426 (6,758,266) (8,060,154) 83,913,309 - 83,913,309 83,913,309 83,913,309



General Fund Budget Summary: Footnotes



(1) Amounts in the "Baseline Budget" column reflect the rollforward of the 2014-2015 budget amounts. Amounts in the "Baseline Adjustments" column

reflect salary and benefits adjustments based on staffing reports generated at the start of the 15-16 budget process (step increases

are listed as an adjustment under the caption "Amounts to be Allocated to Cost Center and Schls". The sum of the "Baseline Adjustments" column

and the "Baseline Adjustments" column totals to the amounts recorded in the "Adjusted Baseline Budget" which is the starting point from we work

towards the proposed and then the adopted budget.

(2) $4,487,117 "increase" adjusts the adjusted baseline budget to the projected 2015-2016 revenue amount. The 2015-2016 revenue figure was

calculated based on a 3.43% increase of the actual/projected 2014-2015 revenue amounts. This 3.43% increase represents approximately 85%

of the actual/projected increase percentage for 2014-2015.

(3) $1,436,899 "increase" adjusts the adjusted baseline budget to the projected 2015-2016 revenue amount. The 2015-2016 revenue figure was

calculated based on a 3.43% increase of the actual/projected 2014-2015 revenue amounts. This 3.43% increase represents approximately 85%

of the actual/projected increase for 2014-2015.

(4) Tax Assessor's Office has indicated that a 2% increase in our property tax assessment values would be a reasonable budget assumption. Budget

assumption used reflects a 1.0% growth in property tax assessment as a conservative measure; however, due to downward adjustments made to

asset valuations in the oil field service industry, the net result are small decreases to the property tax revenue accounts.

(5) MFP revenue is based on the 3/13/15 BESE Budget Letter. This budget letter will be revised and distributed again in late June or early

July. It should be noted that the Louisiana Department of Education (LDOE) requires that we begin with the gross amount of revenue

and then net the state cost allocations to the virtual and charter schools in arriving at the net MFP funding to be reported as MFP Revenue.

The local cost allocations (which represent the distribution of local revenues to virtual and charter schools) are required to be reported as

"Transfers Out" which are included in Cost Center 1516. The transfers out that relate to the virtual and charter schools should be netted

against the MFP Revenue amount in arriving at the MFP funding that is actually projected to be allocated to our school district. It is important

to note that the per pupil amount of $4,015 used in the calculations included in the 3/13/15 BESE Budget Letter reflects a 1.375% increase or

half of the 2.75% that should be increased each year. Early indications are that the 1.375% increase will not be funded by the legislature

and as a result, the amount reported for MFP Revenue has been adjusted to remove the 1.375% increase (impact of removing this increase is

a reduction of $2,296,958).

(6) Adjustment reflects reduction in the amount of Capital Project Funds that are proposed to be transferred in to offset budget shortfall.

(7) Estimated cost of "step increase" as reflected in the applicable salary schedules. "Step increase" refers to the increase in salary due to

an employee having worked a year and thereby gaining an additional year's experience on the salary schedule. Also reflected is the

salary increase to certified personnel whose pay is determined by applying the "pay matrix".

(8) Amount represents the board's portion of a proposed 9% group health premium rate increase. The employees' share of this premium

increase will result in increases to their monthly premiums ranging from $13 to $45 depending on which level of coverage they have selected

(Basic PPO, Enhance PPO, High Deductible) and their type of coverage (Employee, Employee +1, …Family). This proposed increase is

necessary to fund the anticipated FY 15 increase in claims due to inflation and usage. The proposed budget assumes an effective date

of July 1, 2015.

(9) Line item allows for the consideration of any reclassification requests that are submitted by our employees. There are no funds being budgeted

for this line item in FY 16.

(10) This figure is a standard budgeted amount and is used to address special projects or unanticipated needs which arise during the year.

\\shares\pcommon$\Budget\2015-16 Budget Process\General Fund\2015-16ProposedBudgetSummaryGF20150601.xlsx 1


General Fund Budget Summary: Footnotes



This amount represents .0004 or .04% of total budgeted expenditures.

(11) This adjustment is necessary due to the methodology used in calculating/estimating retirement costs. System generates a report based

on assumption that board will contribute to the retirement system on behalf of all employees. It should be noted that the board does not

make contributions on behalf of employees who are enrolled in "DROP" which is the reason for this adjustment.

(12) This amount reflects the savings resulting from staffing at the student/teacher ratios which have been set administratively.

(13) This amount reflects the estimated costs of SPED appeals for teaching slots and para-educatior slots approved by administration for FY 16.

(14) Student/teacher ratios were increased by 1 student for all grade levels as previously approved by the board. Proposed budget is based on

having used the former student/teacher ratios for all D & F schools. In addition, this amount reflects the savings resulting from staffing

from staffing at the student/teacher ratios which are included in the board approved salary schedules booklet. Adjustment is due mainly

mainly to appeals that were granted during FY 15 and the fact that a minimal amount of the budgeted staffing reductions were

made in FY15.

(15) Amount reflects the estimated costs of regular ed. appeals which were approved by administration for inclusion in the proposed budget of FY 16.

(16) Amounts represents "offsets" that are being proposed in order to arrive at a balanced budget.

Footnotes added for 5/26/15 Special Board Meeting

(17) Line items adjusted by board action during the 5/12/15 Special Board Meeting

(18) Administration's proposed adjustments in order to arrive at a balanced budget after allowing for board approved adjustments referenced at (17).

(19) Adjustment reflects 5/20/15 board action regarding employee categories who are not eligible to receive funding from the 2002 Sales Tax Fund

based on the definition of "Classroom Teacher" and application of an eligibility rubric.

(20) Cost Center 1309: Transportation includes a reduction in bus rental expense which is based on the budget assumption that we will purchase

26 buses to replace buses that are currently being leased. The funding previously used for lease payments will be adequate to fund the debt

associated with financing the purchase of the buses. See supporting schedule, "2016ExpenditureBusPurchaseOverLeasing20150519.pdf", for further detail.

Footnotes added for 6/1/15 Special Board Meeting

(21) Transferring applicable funding to facilitate a separate line item for increasing the work year for Instructional Strategists from 182 back to 202 days.

(22) Approved by board during its 5/26/15 Special Board Meeting: Social Studies Adoption K-5

(23) Board approved restoring LSBA Dues (cost est. $19,800) and board travel for LSBA State Conference (cost est.: $9,900)

(24) $918,349 amount represents the offset for adjustments that have been made since the 5/26/15 Special Board Meeting.

\\shares\pcommon$\Budget\2015-16 Budget Process\General Fund\2015-16ProposedBudgetSummaryGF20150601.xlsx 2

Special Revenue

Funds

2015/2016 Proposed Budget

Revenues: Federal Direct Grants 1,999,104 Federal Thru State Grants 20,115,328 State Grants 2,740,201 Other Grants 180,000 Miscellaneous Revenue 1,021,600

Total Revenues 26,056,233

Expenditures:

Federal Direct Grants Gear Up II 1,888,723 H2Know 110,381

Subtotal 1,999,104

Federal Thru State Grants Adult Education Basic 226,875 Adult Education English Language/Civics 35,871 Adult Education Family Literacy 54,160 Adult Education Leadership Funds 20,000 Carl Perkins 380,844 Child Care Resource and Referral 249,994 Community Network Pilot - CCDF 42,000 Homeless 108,600 IDEA Part B 6,019,934 IDEA Preschool 141,694 Jobs For America's Graduates 93,230 Jobs For America's Graduates Aim High 60,000 LA 4 TANF 1,755,928 Title I 9,190,800 Title II 1,538,685 Title III English Language Acquisition 157,004 Title III Immigrant Set Aside 39,709

Subtotal 20,115,328

State Grants

8(g) Preschool/Early Childhood 192,000

Adult Education State 199,710

Early Childhood Community Network Pilot - State 98,000

Extended School Year Program 89,619

LA-4 Prekindergarten Programs 1,546,252

DHH School Based Health Center 121,472

Education Excellence 493,148Subtotal 2,740,201

Lafayette Parish School SystemSpecial Revenue Funds

July 1, 2015 to June 30, 2016Proposed Budget

2015/2016 Proposed Budget

Lafayette Parish School SystemSpecial Revenue Funds

July 1, 2015 to June 30, 2016Proposed Budget

Other Grants LA-4 Preschool Tuition 180,000

Subtotal 180,000

Miscellaneous Expenditures Medicaid Reserve 1,021,600

Subtotal 1,021,600

Total Expenditures 26,056,233

Capital Project

Funds

Proposed Budget

Projected Fund Balance @ 6/30/2015 8,176,264$

Revenue:Current Year Revenue Transfer From Debt Service Sinking Fund 40,000 Sales Tax Revenue 3,000,000 Interest Income 75,000 Rental Income 34,748 Total Current Year Revenue 3,149,748$ Total Fund Balance and Revenue 11,326,012$

Expenditures:Current Expenditures Maintenance/Planning & Facilities: HVAC: Acadiana High-Air Handlers (2 Units) 80,000 Carencro High-Air Handlers (2 Units) 80,000 Carencro Middle-Air Handlers (2 Units) 60,000 Ossun High-Air Handlers (2 Units) 80,000 VCC: Large Conf. Rm. -- Air Handlers (1 Unit) 45,000 Central Office-Boiler 50,000 L.Leo Judice-Replace Underground Chill&Hot Wtr Pipes 70,000 Lafayette High-Replace Underground Chill&Hot Wtr Pipes 180,000 New Portable Leases, Acquisitions & Setup: Relocate & Setup Portables (8) 370,000 Existing Lease Payments (24 Buildings) 260,600 Milton - Refurbish Portable Classroom #15 35,000 Career Center - Portable Bldg 75,000 Plantation - Portable Bldg 90,000 New Vehicles Ford Transit Van-Painting Dept 26,175 Dodge Ram 2500 - Plumbing Dept 25,000 Ford F-250 (qty: 3) - Maintenance Dept 78,174 Scissor Lift - Maintenance Dept (replacement) 25,000 Snorkel Lift - Maintenance Dept (replacement) 37,000 Dump Trailers 16ft (qty: 2)- Grounds Dept (new) 25,000 Bob Cat Skid Steer - Grounds Dept 50,000 New Property/Property Improvements Prairie-Walkway Covers 50,000 Ernest Gallet-Walkway Covers 75,000 Alice Boucher-Covered Walkway to Portable Bldg 55,595 Carencro Heights-Resurface Bus Lane 30,000 Comeaux High-New Student Lockers 150,000 Milton-Covered Walkway to Portable Bldg 125,000 Northside High-Covered Walkway Girls Gym to Commerce Bldg 25,000 Athletic Dept. Resurface Northside High Track 100,000 Child Nutrition Services Forklift 57,000 Woodvale Elem.: Cooler/Freezer Replacement 61,000 Paul Breaux - Cooler/Freezer Replacement 42,000 Edgar Middle - Cooler/Freezed Replacement 45,000 G. T. Lindon - Kitchen Hood Replacement 75,000 Printing Dept. VarioPrint 120 36,220 Contingency for Capital Projects: Contingency Allowance (to fund budget shortfalls on approved projects only) 300,000 Other: Prior Years Carry-Over Projects (See Schedule 1) 3,074,940 Transfer to General Fund (See Schedule 2) 270,500 Reserve for 16-17 Expenditures 4,854,308 Classroom Setup Furniture 50,000 Audit Fees 7,500 Total Expenditures 11,226,012$ Projected Fund Balance @ 6/30/2016 100,000$


LPSS Capital Improvement FundProposed Budget FY 2015 - 2016

\\shares\pcommon$\Budget\2015-16 Budget Process\Capital Projects\Capital Improvement Funds\2016ProposedBudgetCapitalImprovements20150601

Amount Note

Prairie Elem‐Cafeteria Food Prep Area A/C FY13 20,880 (1)

SJ Montgomery‐Change A/C in Classrooms FY13 190,060 (1)

Lafayette Middle School‐Repl Gym Bleachers FY14 101,250 (1)

WD Smith Career Center‐New Portable Building FY15 7,500 (1)

Prairie‐Drainage for All Port Buildings FY15 90,000 (1)

Judice Middle‐Replace Fan Coils FY15 110,000 (1)

JW Faulk‐Replace Fan Coils FY15 198,000 (1)

LJ Alleman‐Replace Fan Coils FY15 220,000 (1)

Westside‐Replace Fan Coils FY15 132,000 (1)

WD Smith Career Center‐Replace Fan Coils FY15 154,000 (1)

Acadiana High‐Divide Fire/Domestic Water System FY15 90,000 (1)

Alice Boucher‐Fire Alarm Repairs/Upgrades FY15 45,150 (1)

Fin/HR Software FY10 500,000 (1)

Policy Manual Revision & Updating FY12 27,200 (1)

Comeaux High‐Replace Chill & Hot Water Line FY14 148,000 (1)

Scott Mdl‐Replace Underground Chill & Hot Water Lines FY14 140,000 (1)

Lafayette High Blacktop Gravel Driveway FY14 68,400 (1)

GT Lindon ‐ Additional Property FY15 157,500 (1)

Online Testing Devices FY15 600,000 (1)

Playground Equipment FY14 75,000 (1)$3,074,940

(1) Projects have started or are expected to start prior to June 30, 2015.


Fiscal Year 2010 - 2015 Carry-Over ProjectsSchedule 1

\\shares\pcommon$\Budget\2015-16 Budget Process\Capital Projects\Capital Improvement Funds\2016ProposedBudgetCapitalImprovements20150601

Zero Turn Mowers (3): replacement 49,000$

Computer Labs for Carencro High School ‐ Academy of Information Technology 150,000

David Thibodaux STEM Academy ‐ Bleachers/Team Benches 9,000

Lafayette High School‐ Meat Processing Facility 10,000

Milton Elementary/Middle ‐ Security Cameras 20,000

Milton Elementary/Middle ‐ Tree Trimming for Courtyard 10,000

Westside Elementary ‐ Additional Parking Spaces 10,000

School Food Services ‐ Warehouse: Pallet Jack 12,500

270,500$


Transfer to General Fund: Project ListingSchedule 2

Self-Funded

Construction Fund

4/14/15 Budget Workshop Adjustments

6/1/15 Budget Workshop


Self-Funded Construction FundProposed Budget for FY 2015-2016

Carry forward Fund Balance @ 6/30/15 14,561,987$ 14,561,987$

evenue: Current Year Revenue Transfers In - Gen. Fund (Asbestos) 175,000 175,000 Sales Tax Revenue 3,000,000 3,000,000 Interest Income 20,000 20,000

Total Current Year Revenue 3,195,000$ -$ 3,195,000$

Total Fund Balance and Revenues 17,756,987$ -$ 17,756,987$

xpenditures:Current Expenditures

General & Administrative Salaries

Director Planning & Facilities 82,142$ (36,672)$ 45,470$ 4

Construction Coordinator -$ 71,567 71,567$ 3

Secretary 36,434 36,434 Office/Clerical Overtime 954 954 Sub Wages 10,000 10,000

Employee BenefitsGroup Insurance 15,408 3,062 18,470 3, 4

Life Insurance 30 (15) 15 4

LTRS 31,437 9,177 40,614 3, 4

FICA 620 - 620 Medicare 1,878 506 2,384 3, 4

Worker's Comp 2,837 764 3,601 3, 4

Other CostsTravel - In Parish 850 850 Training/Seminars/Conference Fees 2,000 2,000 Telephone 950 950 Office Supplies 2,040 2,040 Tech - Office Supplies 2,800 2,800 Postage 50 50 Printing/Reproductions 600 600 Dues 860 860 Audit Fees 7,500 7,500

General Administration Sub-Total 199,390$ 48,389$ 247,779$

Construction: Administrative Project Contingency 500,000$ 500,000$ EAMartin-Replace Gym Bleachers 160,000 160,000 Prairie-Fire Alarm Replacement 240,000 240,000 Ossun-Intercom Upgrades 192,000 192,000 LJ Alleman-Electrical Upgrades 300,000 300,000 Broadmoor-Electrical Upgrades 200,000 200,000





Acadiana High-Lighting Upgrade 258,948 258,948 Carencro High-Lighting Upgrade 140,700 140,700 Acadiana High-Repaint Exterior of School 75,000 75,000 Carencro High-Repaint Exterior 40,000 40,000 WD Smith Career Ctr-Repaint Exterior 80,000 80,000 Lafayette Middle-Waterproofing 250,000 250,000 Judice Middle-Waterproofing 200,000 200,000 Duson-Repair Concrete Driveway 28,000 28,000 Alice Boucher-Repair Concrete Driveway 62,500 62,500 Central Office-Concrete Driveway Repair-Phase 1 100,000 100,000 Evangeline-Concrete Driveway Repair 44,000 44,000 Acadiana High-Front&Back Driveway Repair 175,000 175,000 Comeaux High-Parking Lot Between Gyms 148,000 148,000 Ernest Gallet - Asphalt Driveway Paving 96,000 96,000 Prairie - Front Asphalt Driveway Repair 175,000 175,000 Broussard Mdl-Repair Concrete Driveway 26,000 26,000 Lafayette High-Repair Circular Concrete Driveway 85,000 85,000 Carencro Heights-Expand Faculty Parking Lot 175,000 175,000 GT Lindon Elem-Purchased Property Improvements 200,000 200,000 D. Thibodeaux-Purchased Property Improvements 200,000 200,000 AHS-Agriscience Renovations 120,000 120,000 Comeaux High Bathroom Renovations 120,000 120,000 Comeaux High Faculty Parking Lot Extension 90,000 90,000 D. Thibodeaux-Soccer Field 200,000 200,000 LJAlleman-Cafeteria Conversion to Class/Lab (Required for PARCC) 125,000 125,000 L. Leo Judice-Library Extension/Wing 275,000 275,000 Lafayette High-Add'l Parking-Admin w/1st Responders Entryway 42,000 42,000 Lafayette High-Add'l/Expand Walkways 42,700 42,700 Northside High-Air Conditioning 550,000 550,000 Career Center-PA System 200,000 200,000 Lafayette High-Replace Steel Light Poles 250,000 250,000

Construction Expenditures Sub-Total 6,165,848$ -$ 6,165,848$

Special Purpose FundsAsbestos 175,000$ 175,000$

Special Purpose Funds Sub-Total 175,000$ -$ 175,000$

Total Current Expenditures 6,540,238$ 48,389$ 6,588,627$

Carry-forward Projects - Expenditures Construction ExpendituresJudice Middle Replace Sewer Main 36,000 36,000 1

E Gallet Add Covered Walkway 22,500 22,500 1

BES Metal Roof Play Area 67,500 67,500 1

RES Roof Basketball Court 90,000 90,000 1

Adm Office Security Proj 140,695 140,695 1

LJAMS-Waterproof Brick 135,000 135,000 1

CHS-Waterproof Brick 157,500 157,500 1

OCHS-Waterproof Brick 157,500 157,500 1

AHS-Rep Stadium Light Poles 63,000 63,000 1





AHS-Rep Stadium Main Scv 112,500 112,500 1

SFS- Cold Storage Unit 275,468 275,468 1

SFS-Cold Storage Bldg 225,000 225,000 1

BES-Interior/Exterior Painting 67,500 67,500 1

BES-Pressure Wash All Bldgs 45,000 45,000 1

CHS-Outdoor Lighting 60,785 60,785 1

WVES-Circle Drive for Sep Par Pickup 360,000 360,000 1

Career Center Renovations 502,844 502,844 1

Northside High Project Contingency 713,492 713,492 1

Administrative Project Contingency 618,076 618,076 1

AMS-Gym Lighting Upgrade 23,157 23,157 1

AHS-Gym Lighting Upgrade 28,665 28,665 1

PBMS-Gym Lighting Upgrade 31,977 31,977 1

BMS-Gym Lighting Upgrade 23,886 23,886 1

CHS-Gym Lighting Upgrade 27,567 27,567 1

OCHS-Gym Lighting Upgrade 30,888 30,888 1

LHS-Gym Lighting Upgrade 38,592 38,592 1

NHS-Gym Lighting Upgrade 38,592 38,592 1

JWFaulk-Electrical Upgrade 315,000 315,000 1

EAMartin-Electrical Upgrade 427,500 427,500 1

GTLINDON-Electrical Upgrade 247,500 247,500 1

PBMS-Electrical Upgrade 378,000 378,000 1

Re Roof C.O. Warehouse 130,500 130,500 1

MEMS Car Rider Lane / Teacher Parking 180,000 180,000 1

NHS-Physical Ed Room 36,000 36,000 1

PBMS-Flooring 56,425 56,425 1

Plantation-Parent / Teacher Park 67,500 67,500 1

Asbestos Removal 110,656 110,656 1

MEMS Purchase Propery Improvement 18,257 18,257 1

Construction Expenditures Sub-Total 6,061,021 -$ 6,061,021

Special Purpose Funds Carryforward Consulting Services 8,547$ 8,547$

Carryforward ADA Reserves 28,215 28,215 Carryforward Reserve for Arbitrage 47,580 47,580

Special Purpose Funds Sub-Total 84,342$ -$ 84,342$

Roofing Reserve 500,000$ 500,000$ Reserve for SLCC Cooperative Agreement 500,000$ 500,000$ 2

Reserve for 16-17 Expenditures 3,971,386 (48,389)$ 3,922,997 3

4,971,386$ (48,389)$ 4,922,997$

Total Expenditures (Current & Carry-forward)/Reserve: 17,656,987$ (0)$ 17,656,987$

Projected Fund Balance @ 6/30/16 100,000$ 100,000$

(Total Revenues less Total Expenditures)

Notes:1. These projects have started or expected to start prior to end of the year FY15.2. This is Reserve for SLCC Cooperative Agreement which was approved by the board at the December 4, 2013 board meeting.3. This will be a new position beginning in FY16 and the salary and applicable benefits are included. This increase is being offset by the reduction in the Director position and the balance funded by the Reserve for 16-17 Expenditures.4. This decrease reflects a 50% reduction in the Director's salary and applicable benefits. The remaining 50% will be accounted for in the General Fund.

2012 Construction

Fund

Limited Tax Fund

04/14/15 Budget

WorkshopAdjustments

06/01/15 Budget

Workshop

Projected Beginning Fund Balance @ 6/30/2015 5,325,219$ 5,325,219$

Revenue:

Current Year Revenue

Interest Income 7,000 (6,000) 1,000 (1)

Total Fund Balance and Revenue 5,332,219$ (6,000)$ 5,326,219$

Expenditures:

Carry-Over Projects

Planning and Facilities

G.T. Lindon Elem-Additions and Renvoations 476,140 476,140

David Thibodeaux STEM Magnet Academy-Additions and Renovations 705,766 705,766

Northside High - Locker Room Renovations 162,000 162,000

Northside High - Stadium Privacy Fence 14,580 14,580

Youngsville Middle - Additions and Renovations 755,746 755,746

L.J. Alleman Middle - Additions and Renovations 2,060,124 2,060,124

Lafayette High - Renovations 1,132,485 1,132,485

Other:

Contingency 18,800 (6,000) 12,800

Davis Bacon Compliance Costs 3,378 3,378

Audit Fees 3,200 3,200

Total Expenditures 5,332,219$ (6,000) 5,326,219

Projected Fund Balance @ 6/30/16 0 0

(1) Adjust to revised estimate


LPSS Construction Fund 2012 Limited Tax Bond FundProposed Budget FY 2015-2016

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Debt Service Funds

Sales Tax Fund

School Board Other

'65 Tax '88 Tax 2002 Tax Government

1% 1/2% 1/2% Entities Totals

Revenues 65,981,536$ 28,373,797$ 28,373,797$ 131,252,997$ 253,982,127$

Expenditures

Salaries 211,200$ 90,750$ 90,750$ 432,300$ 825,000$

Group Insurance & Retirement 89,600 38,500 38,500 183,400 350,000

Professional Services 230,400 99,000 99,000 471,600 900,000

Office Space 14,336 6,160 6,160 29,345 56,000

Postage & Printing 11,520 4,950 4,950 23,580 45,000

Lock Box Service 10,240 4,400 4,400 20,960 40,000

Data Processing 8,448 3,630 3,630 17,292 33,000

Supplies & Materials 3,072 1,320 1,320 6,288 12,000

Travel & Staff Development 3,968 1,705 1,705 8,122 15,500

Capital Outlays 5,120 2,200 2,200 10,480 20,000

Tax Free Shopping Refund 2,048 880 880 4,192 8,000

Other Expenses 7,680 3,300 3,300 15,720 30,000

Total Expenditures 597,632$ 256,795$ 256,795$ 1,223,278$ 2,334,500$

Net Revenues For Distribution 65,383,904$ 28,117,002$ 28,117,002$ 130,029,719$ 251,647,627$

Distributions (1)

General Fund-'65 Tax 51,905,008$ -$ -$ -$ 51,905,008$

Bond Sinking Fund-'65 Tax 7,478,896 7,478,896

Capital Improvement Fund-'65 Tax 3,000,000 3,000,000

Self Funded Construction Fund-'65 Tax 3,000,000 3,000,000

General Fund-'88 Tax 28,117,002 28,117,002

2002 Sales Tax Fund 28,117,002 28,117,002

Other Government Entities 130,029,719 130,029,719

Total Distributions 65,383,904$ 28,117,002$ 28,117,002$ 130,029,719$ 251,647,627$

Notes: (1) "Distributions" for the FY 15-16 budget is estimated to be a 3.43% increase over the "Actual/Projected" figures for FY 14-15;

budget assumption is that there will be a 3.43% growth in revenues durning FY 15-16 over the estimated revenues for FY 14-15.

Increase of FY 15 collections over FY 14 as of March 2015 is 4.04%

(2) Salaries expediture includes a move of two data processing clerk-sales tax positions from support pay grade 3 to pay

grade 4 which is an increase of approximately $12,000 for the year. This position requires a higher level of analytical review

than simple data entry.

Source

Budget Schedules/Budget FY 15-16.xlsx, 4/10/15


Combined Sales Tax Fund

Proposed Budget

FY 2015 - 2016

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Combined\Proposed2016SalesTaxCombinedBudget20150601.xlsx

School Food Service

Fund

Current Proposed

Actual Budget Budget

FY 13/14 FY 14/15 FY 15/16

REVENUES

Local Pay 1,543,743$ 1,838,000$ 1,381,050$ (1)

Adult Sales 145,221 163,000 160,000 (1)

Extra Sales 55,670 50,000 50,000

Federal Sales-Regular Program 9,567,168 10,014,000 10,353,000 (1)

Federal Sales-Summer Feeding 231,597 202,000 192,000 (2)

Total Food Sales 11,543,400$ 12,267,000$ 12,136,050$

Interest & Others 28,244$ 72,956$ -$

Donations 5,000 3,050 -

Other Awards and Grants - 33,499 33,499

USDA Receipts 829,110 769,692 882,645 (3)

MFP & Other State Pass Thru 2,645,075 2,450,000 2,450,000

Total Other Revenues 3,507,429$ 3,329,197$ 3,366,144$

ALL REVENUES 15,050,829$ 15,596,197$ 15,502,194$

EXPENSES

Food Used 5,939,582$ 6,320,000$ 6,432,953$ (4)

Payroll 5,006,059 5,019,908 4,948,731 (5)

Retirement/Medicare 1,661,766 1,605,700 1,584,871 (6)

Group Insurance 601,699 698,400 770,073 (7)

Workers Comp 496,537 560,000 440,000 (4)

Advertising 616 500 500

Audit 11,150 11,400 11,800 (8)

Conference/Seminar 5,119 8,000 8,000

Contracted Services 1,695 2,500 2,500

Contracted Services - Grease Traps 13,884 15,000 15,000

Equipment Repairs & Inspections 186,811 182,200 142,200 (8)

Equipment - Cafeteria & Dining 49,535 62,000 50,000 (8)

Equipment - New & Replacement 151,597 150,000 150,000

Garbage 55,000 56,000 56,000

Maintenance Agreement 6,486 7,000 7,000

Mileage 16,240 18,000 18,000

Postage - 1,000 1,000

Printing 2,861 3,000 3,000

Professional Dues - 910 910

Rentals - Building & Vehicles 114,585 137,000 137,000

Staff Development/Inservice 2,230 2,500 2,500

Supplies - Kitchen & Custodial 346,250 315,000 305,000 (8)

Supplies - Office & Public Relations Materials 14,390 22,500 22,500

Supplies - Warehouse 3,711 5,000 5,000

Technology Expenses 53,671 64,180 59,157 (8)

Telephone 2,344 5,000 5,000

Utilities 271,180 290,000 290,000

USDA-HUSSC Incentive Award 0 33,499 33,499

ALL EXPENSES 15,014,999$ 15,596,197$ 15,502,194$

TOTAL REVENUES OVER EXPENDITURES 35,830$ -$ -$

BEGINNING FUND BALANCE: 1,351,361$ 1,387,191$ 1,387,191$

ENDING FUND BALANCE: 1,387,191$ 1,387,191$ 1,387,191$

LAFAYETTE PARISH SCHOOL SYSTEMSCHOOL FOOD SERVICE

Proposed BudgetFY 2015/16

(1) Revenues are adjusted as a result of implementing the Community Eligibility Provision.

(2) Revenues are projected to decrease as a result of LPSS not performing summer Leap remediation at certain schools.

(3) Amount based on confirmation from USDA.

(4) A projection based on current trends.

(5) This line item reflects the projected working staff with a 1% step increase.

(6) Adjusted to reflect the required amounts for Social Security, LTRS, SERS, SLRS and Medicare.

(7) An increase based on a projected 10% increase.

(8) Adjusted to reflect projected expenditures.

CHILD NUTRITIONProposed Budget

FY 2015/16Explanatory Notes

LAFAYETTE PARISH SCHOOL SYSTEM

Group Insurance

Fund

Lafayette Parish School SystemSelf-Funded Insurance ActivityProposed FY 2015/2016

Current Budget 2014/2015

Proposed 2015/2016 Notes

Revenues Health Premiums 43,652,573 47,360,083 1 Life Premiums 1,028,533 1,160,134 Voluntary Benefits Premiums 10,000 1,000 Interest Income 53,765 56,000 Refunds & Recovery 1,469,237 1,369,237

Total Revenues 46,214,108 49,946,454

Expenses Medical Claims 27,983,357 28,162,224 Prescription Claims 15,315,000 15,000,000 Wellness and EAP 227,082 227,082 Specific Stop Loss Premium 457,506 484,363 Claims Administration Fees 2,220,854 2,350,000 Life Insurance Premium 1,061,897 1,125,000 Voluntary Benefits Premium 75,000 75,000 Contracted Services 22,000 22,000 Audit Fees 9,380 9,380 Medicare Advantage Premium 676,085 676,085 Administration* 310,050 326,404 PPACA Assessments & Fees 475,011 475,011 Transfer to General Fund--OPEB Account 400,000 400,000 Refunds to GF 83,993 86,000 Refunds to Members 127,613 125,000

Total Expenses 49,444,828 49,543,549

Net Gain (Loss) (3,230,720) 402,905

Beginning Fund Balance 5,828,357 2,597,637

Ending Fund Balance 2,597,637 3,000,542

*Itemized on Schedule 1

Full-Time Position Administrative/Professional 1.5 1.5 Support 3.0 3.0

NOTE 1: 9% Premium increase effective 07/01/2015

Due to GASB 45 requirements, Self-Funded Insurance activity is reported in Cost Center 1585 within the General Fund.

Lafayette Parish School SystemSelf-Funded Insurance ActivitySchedule 1: Administrative CostsProposed FY 2015/2016

Salaries Administrative salary (1.5 FTE) $88,532 Clerical salary (3.0 FTE) $96,780 PT Clerical $4,500 Overtime $12,000

Employee benefits Group insurance--health and life $23,352 Retirement $51,893 Medicare and FICA $3,205

Other costs Travel (in-parish) $400 Training/Seminars/Conference fees $5,500 Subscriptions and dues $1,900 Supplies and materials $12,000 Telephone $828 Computer equipment $5,000 Postage and printing $500 Equipment rental $3,400 Maintenance of equipment $12,500 Software maintenance $4,114

$326,404

2002 ½ Cent Sales

Tax Fund

Proposed Budget Proposed Budget

2015-2016 2015-2016

Actual Budget Spec. Bd. Mtg. Proposed Spec. Bd. Mtg.

2013-2014 2014-2015 4/14/2015 Adjustments 6/1/2015

Revenues 27,307,242$ 26,199,074$ 27,307,242$ 809,760$ 28,117,002$ (1)

Less: Audit Fees and Admin Costs 5,916 5,950 6,000 - 6,000

Expenditures

Teacher Raises 16,385,733$ 18,480,583$ 18,497,000$ -$ 18,497,000$ (2)

Instructional Counseling - - -

Professional Development 654,503 600,000 1,100,000 - 1,100,000 (3)

Lower Class Size 1,756,570 1,768,000 3,100,000 - 3,100,000 (4)

Tutoring & Extra Instruction 1,154,693 1,227,800 1,153,000 - 1,153,000 (5)

"Excess Reserve Distribution" Payment to Teach 6,879,622 4,652,658 - - (6)

Total Expenditures 26,831,121$ 26,729,041$ 23,850,000$ -$ 23,850,000$

Excess Revenues over Expenditures 470,204$ (535,917)$ 3,451,242$ 809,760$ 4,261,002$

Beginning Operational Fund Balance - Reserved 16,199,057$ 16,692,706$ 16,156,789$ -$ 16,156,789$

Ending Operational Fund Balance - Reserved 16,669,261$ 16,156,789$ 19,608,031$ 809,760$ 20,417,791$

Interest ReserveBeginning Interest Fund Balance - Reserved 80,365$ 75,000$ 75,000$ -$ 75,000$ (7)

Interest Income 118,231 75,000 127,000 - 127,000 (7)

Interest Reserve Payment To Teachers (79,055) (75,000) (127,000) - (127,000) (7)

Ending Interest Fund Balance - Reserved 119,541$ 75,000$ 75,000$ -$ 75,000$

Ending Fund Balance Sales Tax 2002 16,788,802$ 16,231,789$ 19,683,031$ 809,760$ 20,492,791$

Notes:

(1) Projected by the LPSS Sales Tax department: reflects a 3.4% increase over FY15 (FY 15 increase as of 3/15 is 3.7%)

(2) The adjustment is based on projected Pay-for-Performance, and a decrease in retiremene costs; 28% to 26.3%.

(3) Based on 1 day of mandatory professional development and 1 day of optional professional development.

(4) An increase as a result of moving 24 Alternative Education Teachers from the General Fund to the 2002 Sales Tax fund.

(5) A decrease as a result of 1 position no longer being funded by this category.

(6) This line item will be budgeted during the new fiscal year.

(7) An increase based on projected earned interest.

Lafayette Parish School System2002 1/2% Sales Tax Fund

Proposed BudgetFY 2015-2016

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