Burke County Public Schools

Financial Timeline

Year

Total Local Revenues & Expenditures

Revenues
Over / (Under)
Revenue
Expense
Expense
79,812
(335,840)
(321,633)

Fund Balance

'02/'03
'03/'04
'04/'05

18,085,976
18,906,990
18,855,176

18,006,164
19,242,830
19,176,809

2,237,322
1,901,481
1,579,847

'05/'06

21,981,334

20,529,393

1,451,941

3,031,788

'06/'07
'07/'08

21,372,760
21,083,564

21,148,060
23,176,432

224,700
(2,092,868)

3,256,488
1,163,620

'08/'09

22,565,237

24,178,325

(1,613,088)

(449,467)

More@4 +$257k, Medicaid +$107k, Futures Grant +$345k, Smaller Learning Communities +$166k
County +$705k, Fines&Forfeitures +$746k, More@4 +$210k, Textbooks +$302k, Pre-K Bus +$126k, Medicaid
$163k, GearUp +$68k, Emergency Response Grant +$68k, Middle College Grant +$77k
Fines&Forfeitures ($319k), Textbooks ($363k)
Medicaid ($95k), Emergency Response Grant ($149k)
County +$290k, More@4 +$175k, Medicaid +$246k, SES Grant +$190k, FLAP +$180k, Snack Grant +$161k,
REMS Grant +$139k
Bond Referendum Failed in 2000

approximately
approximately

$44M

COPS Issued for Construction of two auxiliary gyms and two new High Schools in 2006

4,600,000

Annual High School Debt Service (20 year terms)

Significant Impacts to the Local Current Expense Fund

2007/2008
Patton inaugural year

1,007,034

Supplement increase

268,000

Annual supplements increased 1/2% by BOE

Substitute Costs

480,000

Increase in annual substitute costs

Total

$ 1,755,034

Annual cost to operate Robert L. Patton High School

New/Additional costs for '07/'08

Local Current Expense for '07/'08 in comparison to '06/'07 increased by $2,028,372

2008/2009
Patton High School

1,007,034

Annual cost to operate Robert L. Patton High School - See Exhibit - 1

Draughn inaugural year

1,177,392

Annual cost to operate Jimmy C. Draughn High School - See Exhibit - 1

Supplement increase
Substitute Costs
Natural Gas

276,000
(192,000)
94,000

Annual supplements increased 1/2% by BOE

Decrease in annual substitute costs
Increased cost for natural gas taking out RLP & JCD included in the preceding

State Reversion

555,401

Reversion #1 in December 2008

State Reversion

392,592

Reversion #2 in June 2009

$ 3,310,419

New/Additional costs for '08/'09

Local Current Expense for '08/'09 in comparison to '07/'08 increased by $1,001,893

In summary over the periods of '07/'08 and '08/'09 operating the two new High Schools, an increase in supplements, spike in substitute costs, and state reversions impacted the
Local Current Expense Budget by approximately $5.1 million.

BCPS
Local Current Expense Absorbed
'07/'08
RLP
Electricity/Water/Sewer/Heat
Water
Sewer
Natural Gas
Salary - Coaches Extended Term
Coaching Supplements
Band/Choral Teacher Supplements
Miscellaneous Supplements
Signing Bonuses
Salary - Parking Security
Salary - Technology Engineers
Supplement - Principals
Supplement - Assistant Principals
Salary - Office Staff
Salary Assistant Principals
Salary Custodians
Salary - Principals (Local Portion)
Salary - Maintenance Staff
Forensics
High School Band Allotment
Contracted Services - Schools
Telephone
Custodial Supplies
Equipment Repairs
Equipment Repairs - Computer/AV
Computer Software
Pest Control
Insurance - Buildings and Equipment
Office Supplies
Travel - Principals/Office Personnel
Benefits
Estimated Annual Local Expense

'08/'09
JCD

201,128
5,313
4,717
58,360
14,200
15,000
1,000
1,400
20,000
9,000
24,935
12,400
7,200
125,000
141,900
72,000
10,000
56,000
1,000
1,000
10,000
7,000
26,000
4,000
2,000
1,000
500
18,000
3,500
5,000
148,481

218,996
4,402
1,445
265,459
14,200
15,000
1,000
1,400
20,000
9,000
24,935
12,400
7,200
125,000
103,200
72,000
10,000
56,000
1,000
1,000
10,000
7,000
26,000
4,000
2,000
1,000
500
18,000
3,500
5,000
136,755

1,007,034

1,177,392
$ 2,184,426

Cost Savings
Initiatives

(26,952) reduce 10% in '09/'10 for Energy Savings Initiative

(1,500)
(100)
(140)
(20,000)
(540)

reduce 10% in '09/'10 for Energy Savings Initiative

reduce 10% in '09/'10 for Energy Savings Initiative
reduce 10% in '09/'10 for Energy Savings Initiative
eliminated for '09/'10 as part of Cost savings Initiatives
reduce 6% in '09/'10 as part of Cost Savings Initiatives

(6,200)
(3,600)
(7,500)
(17,200)
(4,320)

reduce 50% in '09/'10 as part of Cost Savings Initiatives

reduce 50% in '09/'10 as part of Cost Savings Initiatives
reduce 6% in '09/'10 as part of Cost Savings Initiatives
reduce 2 months in '09/'10 as part of Cost Savings Initiatives
reduce 6% in '09/'10 as part of Cost Savings Initiatives

(3,360) reduce 6% in '09/'10 as part of Cost Savings Initiatives

(250) reduce 25% in '09/'10 as part of Cost Savings Initiatives
(250) reduce 25% in '09/'10 as part of Cost Savings Initiatives

(2,600) reduce 10% in '09/'10 as part of Cost Savings Initiatives

(125) reduce 25% in '09/'10 as part of Cost Savings Initiatives

(1,750) reduce 50% in '09/'10 as part of Cost Savings Initiatives
(2,500) reduce 50% in '09/'10 as part of Cost Savings Initiatives
(13,471) reduced by amounts of salary & supp. decreases
(112,358) as a result of Cost savings Initiatives

\\vboxsrv\conversion_tmp\scratch_2\129639365.xls.ms_office

North Carolina Public Schools Statistical Profiles

BCPS

2002/2003

2003/2004

2004/2005

2005/2006

2006/2007

2007/2008

14,627

14,547

14,552

14,449

14,189

14,139

69

64

66

67

62

54

1,001

1,027

1,018

1,030

978

1,038

Other Professionals

133

98

100

108

113

101

Other

724

718

659

656

629

474

Total Employees

1,927

1,907

1,843

1,861

1,782

1,667

Ratio Pupil/Staff
Ratio Pupil/Teacher
Ratio Pupil/Admin

7.59
14.61
211.99

7.63
14.16
227.30

7.90
14.29
220.48

7.76
14.03
215.66

7.96
14.51
228.85

8.48
13.62
261.83

ADM
Administrators
Teachers

Information taken from the North Carolina Public Schools Statistical Profiles 2003-2008

North Carolina Public Schools Statistical Profiles

2007/2008

ADM
Rutherford
Cleveland
Henderson
Wilson
Caldwell
Iredell-Statesville
Buncombe
Nash-Rocky Mount
Craven
Rockingham
McDowell
Catawba
Burke

(1)
(2)
(3)
(4)

9,915
16,760
12,792
12,376
13,010
20,792
25,418
17,904
14,538
14,179
6,434
17,332
14,139

Rank
ADM

Per Pupil
County
Appropriation

Rank

Admin

37
25
30
31
29
17
11
23
26
27
60
24
28

1,122
1,128
1,363
1,244
976
1,312
1,623
1,216
1,089
1,065
1,008
1,227
943

68
67
42
56
82
46
24
60
72
73
79
59
85

57
103
70
65
65
96
108
85
84
67
29
83
54

Teachers

Other
Professionals

667
1,184
888
842
896
1,536
1,619
1,166
1,030
945
408
1,088
1,038

96
168
95
94
119
187
228
168
117
134
44
166
101

(1)

Other

Total
Employees

Admin

618
838
628
623
623
901
1,351
857
594
594
303
729
474

1,438
2,293
1,681
1,624
1,703
2,720
3,306
2,276
1,825
1,740
784
2,066
1,667

173.95
162.72
182.74
190.40
200.15
216.58
235.35
210.64
173.07
211.63
221.86
208.82
261.83

(2)

Ratio of Pupil per Staff Member

(3)
Other
Teachers
Professionals
Other
14.87
14.16
14.41
14.70
14.52
13.54
15.70
15.36
14.11
15.00
15.77
15.93
13.62

103.28
99.76
134.65
131.66
109.33
111.19
111.48
106.57
124.26
105.81
146.23
104.41
139.99

16.04
20.00
20.37
19.87
20.88
23.08
18.81
20.89
24.47
23.87
21.23
23.78
29.83

BCPS has less local funds than any of the 12 comparative districts and ranks 85th lowest in the state out of 100 counties - next lowest is Caldwell
BCPS has fewer administrative staff to student numbers of any of the 12 comparative districts - next closest is Buncombe
BCPS has more teaching staff to student numbers of any of the 12 comparative districts with the exception of - tied with Iredell-Statesville
BCPS has fewer total staff members to student numbers of any of the 12 comparative districts - next closest is Catawba

*** In summary we have fewer local dollars per student to work with, have less administrators per student, more teachers per student, and fewer overall employees to students.
In other words the dollars available to us are concentrated more heavily towards teacher payroll and less towards support staff than any of the comparable districts.

Criteria for selection was based on proximity to Burke County and/or district size.
Information taken from the North Carolina Public Schools Statistical Profiles 2008.

(4)

Total
6.89
7.31
7.61
7.62
7.64
7.64
7.69
7.87
7.97
8.15
8.21
8.39
8.48

State Allotments
2009/2010

Based on Allotment as of 11/20/08

Classroom Teachers
Central Office Admin.
Non-Instructional Personnel
School Building Admin.
Instructional Support
Total Dollars for K-3 Teachers
Career & Tech. EDU-Months of Employ
Career & Tech. EDU-Program Support
Mentor Positions (Dollar Allotment)
Disadvantaged Students Supp. Fund.
Teacher Assistants (36.7% decrease)
Staff Development
Behavioral Support (Willie M.)
Low Wealth Supplemental Funding
Children with Special Needs
Incentive Award (ABC)
Academically & Intellectually Gifted
Limited English (LEP)
Transportation
Classroom Matl, Ins Supp, Equipment
Special Program Funds - EC
At-Risk Student Ser/Alternative Schools
Improving Student Accountability
School Connectivity

PRC

POS

1
2
3
5
7
8
13
14
22
24
27
28
29
31
32
33
34
54
56
61
63
69
72
73

661.27

Sub Total
Textbooks
Driver Training
School Technology Fund
Sub Total
Total State Funds
% Reduction

MOE

Amount

525.00
70.97
666.76

732.24

1,191.76

0
12
15

'09/'10 Allotment
POS

36,398,079
1,251,435
3,931,006
3,360,917
4,250,174
3,831,894
196,138
105,182
849,688
4,594,628
122,267
103,187
3,365,021
6,921,172
971,194
658,062
919,411
2,391,856
1,222,742
54,851
2,252,741
397,726
81,912

645.50

78,231,283

714.50

MOE

234.05
69.00
659.00

893.05

564,782
293,014
485,519

Reduction
Amount

POS

MOE

Amount

35,930,467
1,086,328
4,542,666
1,460,173
4,094,736
3,704,898
194,406
88,259
2,382,268
114,261
3,270,113
6,843,070
650,277
909,332
2,310,699
724,460
198,822
1,012,236
90,119

(15.77)
(1.97)
-

(290.95)
(7.76)
-

(467,612)
(165,107)
611,660
(1,900,744)
(155,438)
(126,996)
(1,732)
(16,923)
(849,688)
(2,212,360)
(122,267)
11,074
(94,908)
(78,102)
(971,194)
(7,785)
(10,079)
(81,157)
(498,282)
143,971
(1,240,505)
(397,726)
8,207

69,607,590

(17.74)

(298.71)

(8,623,693)

364,374
298,974
301,719

(200,408)
5,960
(183,800)

(378,248)

(17.74)

(298.71)

0.00

1,343,315

0.00

965,067

732.24

1,191.76

79,574,598

714.50

893.05

70,572,657

(9,001,941)
-11.3%

\\vboxsrv\conversion_tmp\scratch_2\129639365.xls.ms_office

BCPS
Financial Highlights
2009/2010 Issues that developed after Budget Passed
Superintendent Buyout

126,729

Net of $10,000 paid by UTICA

Special Counsel Legal Fees

383,915

Moneys payable to Special Counsel

Discounted Legal Fees

(48,021)

20% discount

Additional Superintendent Salary & Benefits

38,979

Retirement, annuity, life insurance policy, and one time relocation expense

SACS CASI related expense

25,000

Various expenses related to SACS issues

Superintendent Search

15,000

Charter Schools
Total

138,110
$

Possible 1.7% Reversion

Charter School Ruling

679,712
766,000

See Exhibit - 2

Measures taken to offset these additional issues

Hiring freeze initiated early December '09 for all nonessential positions
10% set-aside of school and departmental allotments

Note: Dependent on state revenue projections we may experience in '09/'10 additional state reversions as in the '08/'09 school year when we reverted $1,006,515

BCPS
Financial Highlights
Supplement Reduction - 50%

2010/2011 Concerns
1,500,000

Classified Furlough - 6%

565,000

Employers' Health Insurance Premiums

800,000

8% increase based on historical averages

Employer's Matching Retirement

600,000

7% increase based on historical averages

CPI for Supplies/Consumables

246,990

Flexible Reversion

700,000

ADM Decline (Est. @ 2.7%)

3% increase, to not include Computer Hardware and Software

PRC 005

35% increase of flexible reversion for '10/'11

Declining student enrollment - See Exhibit - 2

1,110,000

Operations for RLP

887,642

(1)

Current estimated operating costs based on Cost Savings Initiatives put in place for '09/'10

Operations for JCD

887,642

(1)

Current estimated operating costs based on Cost Savings Initiatives put in place for '09/'10

Burke Middle College Grant

200,000

Grant Ends

FLAP Grant

273,000

Grant Ends

$ 7,770,274
2011/2012 Concerns (one time Federal Stimulus Money ends after 2010/2011)
I/C Child Nutrition
240,000
(2)
ARRA - Stabilization (140)

4,917,253
$ 5,157,253

(1) Operations for RLP & JCD are the same due to the fact they are identical in footprint
(2) Loss of revenue to BCPS's if the CNP does not become self supporting. CNP utilizing Fund Balance does not qualify as self supporting.
Note: Dependent on state revenue projections we may experience in '10/'11 additional state reversions as in the '08/'09 school year when we reverted $1,006,515

Public Schools of North Carolina

North Carolina Department of Public Instruction
State Planning Allotment - Fiscal Year 2009-10
ADM
Enter LEA#

120

Actual

Burke County
ACTUAL

KINDERGARTEN

Better of

ADJ ACTUAL(1) PROJECTED

932

827

GRADE 1

1,039

GRADE 2

1,082

GRADE 3
GRADE 4

BETTER OF(2)

827

827

1,039

946

1,039

1,082

1,061

1,082

1,099

1,099

1,069

1,099

1,060

1,060

1,101

1,060

GRADE 5

1,068

1,068

1,062

1,068

GRADE 6

1,056

1,056

1,081

1,056

GRADE 7

1,116

1,116

1,051

1,116

GRADE 8

1,104

1,104

1,124

1,104

GRADE 9

1,248

1,248

1,157

1,248

GRADE 10

1,159

1,159

1,199

1,159

GRADE 11

1,033

1,033

991

1,033

GRADE 12

959

959

931

13,955

13,850

13,600

TOTAL

2010/2011 Planning Allotment

Plan

1st or 2nd

Actual to Plan

Projected

Projection to '09/'10 Plan

Allot

Month

Difference

'10/'11

Difference

6,175

5,978

(197)

5,943

(232)

3,276

3,222

(54)

3,213

(63)

959

4,399

4,414

15

4,329

(70)

13,850

13,850

13,614

13,485

(365)

(236)

1.7%

2.7%

1,110,000
(1) Kindergarten adjusted due to earlier start birth date cut-off.

(3,041.10)

(2) Better Of is the highest of Adj. Actual and Projected.

Positions
001 Classroom Tchrs
003 Non-Instruct Support
007 Instruct Support
014 CTE Support
027 Teacher Assistants
061 Supplies & Materials

645.50

Total

714.50

1.7% reduction

Dollars

Total Dollars

Total Dollars

108,527

69.00

69.00
194,406
4,459,562
834,813

12.17

Dollars

645.50
108,527

194,406
4,459,562
834,813

5,597,308
95,377

714.50
$

766,000

The 1.7% reduction in our ADM verses the Planning Allotment may result in a decrease of 12.17 positions and $95,376 in State support for '09/'10
Exhibit 2

Positions

2.7% reduction

17.43

5,597,308
150,067

1,110,000

BCPS
Budget Cuts/Cost Savings
2009/2010
Dollars
Teaching positions eliminated
Teaching Assistant positions eliminated
Custodial positions eliminated
Central Office positions eliminated
Unfilled maintenance positions
Assistant Principal positions eliminated
Result of combining Title I & Elementary Ed. Director position
Attendance Counselor position eliminated
Total

2,400,000
769,500
275,000
120,000
114,000
174,000
80,000
50,000

48
27
11
4
3
3
1
1

3,982,500

98

Supplement Reduction - 50%

Classified Furlough - 6%
Instructional Supplies/Warehouse Supplies reduced 50%
Allocation of Substitute Funds, reducing costs
Energy Savings Initiative
Office Supplies Allotments reduced by 50%
Library Book Allotments reduced by 50%
Travel/Staff Development Allotment reduced by 50%
Elimination of Mid-Grade Substitute pay
Changed Board Policy allowing purchases off state contract
Eliminated Local Vocational Supplies Allotment
Eliminated Dial-up internet service
Contracted Services
Custodial Supplies reduced by 10%

1,500,000
565,000
501,000
250,000
386,000
140,000
76,000
69,000
67,000
50,000
40,000
38,000
35,000
34,000

2009/2010 savings

3,751,000

Total Anticipated Savings

7,733,500

Stabilization Funding to offset reduction in State Funding

3,677,994

Total $'s accounted for in comparison to State Reductions

11,411,494

State Reduction

(9,001,941)

Funds Over (Under) State Reduction

2,409,553

'09/'10 not budgeted (includes possible ADM reversion)

Contribution to Fund Balance

(1,445,712)
$

'08/'09 Ending Fund Balance

Anticipated '09/'10 Fund Balance

963,841
(449,467)

Positions

514,374