2021-2022‌

TENTATIVE BUDGET OF THE

DISTRICT SCHOOL BOARD OF PASCO COUNTY, FLORIDA 7227 LAND O' LAKES BOULEVARD

LAND O' LAKES, FLORIDA 34638

http://www.pasco.k12.fl.us

BOARD MEMBERS

Allen Altman, Chairman, District 1 Colleen Beaudoin, Chairman, District 2 Cynthia Armstrong, District 3

Alison Crumbley, District 4 Megan Harding, District 5

Kurt S. Browning, Superintendent of Schools

ADMINISTRATORS

Ray Gadd, Deputy Superintendent Olga Swinson, Chief Finance Officer

Vanessa Hilton, Chief Academic Officer

Kevin Shibley, Assistant Superintendent for Administration Elizabeth Kuhn, Assistant Superintendent for Support Services

Dr. Kim Moore, Assistant Superintendent for Career and Innovative Programs Dr. Monica Ilse, Assistant Superintendent – High Schools

Dr. David Scanga, Assistant Superintendent – Elementary Schools Marcy Hetzler-Nettles, Assistant Superintendent – Middle Schools Kimberly Poe, Assistant Superintendent – Elementary Schools

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TABLE OF CONTENTS

INTRODUCTION

TRANSMITTAL LETTER 1-20

ADVERTISEMENT - BUDGET SUMMARY 21

ADVERTISEMENT - NOTICE OF PROPOSED TAX INCREASE 22

ADVERTISEMENT - CAPITAL OUTLAY 23

HISTORY OF SCHOOL MILLAGES 24

GENERAL OPERATING FUND-REVENUES AS A PERCENTAGE OF

TOTAL OPERATING BUDGET 25

ANALYSIS OF APPROPRIATIONS FOR GENERAL OPERATING BUDGET 26-28

PART I

GENERAL OPERATING FUND SUMMARY OF REVENUE AND APPROPRIATIONS

General Operating Fund Detail Budget 1-191

PART II

DEBT SERVICE COMBINED SUMMARY OF REVENUE AND APPROPRIATIONS

Debt Service Funds Detail Budget 1-28

PART III

CAPITAL PROJECTS FUND COMBINED SUMMARY OF REVENUE AND APPROPRIATIONS

Capital Projects Funds Detail Budget 1-33

PART IV

SPECIAL REVENUE FUNDS COMBINED SUMMARY OF REVENUE AND APPROPRIATIONS

Special Revenue Funds Detail Budget 1-27

PART V

INTERNAL SERVICE FUNDS COMBINED SUMMARY OF REVENUE AND APPROPRIATIONS

Internal Service Funds Detail Budget 1-15

PART VI

TRUST & AGENCY COMBINED SUMMARY OF REVENUE AND APPROPRIATIONS

Trust and Agency Funds Detail Budget 1-8

PART VII

ENTERPRISE FUND COMBINED SUMMARY OF REVENUE AND APPROPRIATIONS

Enterprise Fund Detail Budget 1-4

INTRODUCTION

July 27, 2021

Dear Chairman and School Board Members:

The Proposed Tentative Budget of the District School Board of Pasco County for fiscal year 2021-2022 is submitted herewith. This budget has been developed based on the mission and goals of the School Board. The budget includes all Governmental and Proprietary Funds of the District and the proposed tax rate for the 2021 calendar year.

DESCRIPTION OF BUDGET PROCESS

Florida Law requires the School Board to adopt a balanced budget each fiscal year for all funds under its jurisdiction: General Fund, Debt Service Funds, Capital Outlay Funds, Special Revenue Funds and Trust & Agency Funds.

The law is very specific in defining the process and timetable to be followed in adopting the budget and ad valorem property tax millage rates. By law, the School Board must conduct two public hearings on the proposed budget and millage rates.

CERTIFICATION OF ASSESSED VALUE OF TAXABLE PROPERTY

The County Property Appraiser is required by law to certify to each taxing authority in the County the assessed value of all non-exempt taxable real property. The Property Appraiser, who is independent of the School Board, is required to provide this certification no later than July 1 each year.

PROPOSED TAX

Based on the 2021 tax roll provided by the Department of Revenue and certified by the Commissioner of Education on July 16, 2021, the following is a summary of millages to be levied on the 2021 tax roll for the 2021-2022 fiscal year:

Proposed 2021-2022

Final 2020-2021

Increase/

  (Decrease)  

The taxable value of property in Pasco County has experienced an increase this year. The tax base increased $4.2 billion (it is now $39.2 billion) this fiscal year. This reflects an increase of 12.14% in the tax base. The required local effort is set at

3.562 mills. The Local Capital Improvement Millage will remain at 1.500 mills. The remaining 0.748 mills is Discretionary Millage. The 0.748 millage generates an average of $357.55 per unweighted full-time student. A compression adjustment is calculated to equalize the funding to all school districts at the State average level of $624.44. Since the Required Local Effort is set by the Legislature each year, the District School Board has limited flexibility in determining the millage. Additionally, the State bases the District’s funding on the assumption that it will levy the full 0.748 Discretionary mills. If the District fails to levy the full discretionary amount, it will lose $21.0 million in compression adjustment revenue from the State.

Under the proposed rate, the owner of a $175,000 home, after deduction of the $25,000 homestead exemption, would pay

$871.50, which is a decrease of $16.80 from 2020 millage.

School Taxes

   2021-2022    

School Taxes

    2020-2021     

MILLAGE     Amount             Amount       

Total   $        871.50    $          888.30  

* Since the Legislature sets the rate, the District has limited flexibility in setting millage rates. The District is required to levy for the Required Local Effort and bases the compression adjustment on the assumption that the full Discretionary Millage is levied.

ADVERTISEMENT OF TENTATIVE BUDGET AND PROPOSED MILLAGE RATES

The Superintendent of Schools is responsible for recommending a tentative budget and proposed ad valorem property tax millage rates to the School Board. By law, the School Board must advertise a tentative budget and the proposed millage rates in a daily newspaper of general circulation in the County within 29 days after receiving the certification from the Property Appraiser. The advertisement contains a budget summary, proposed millage rates and a notice of the date and time of the first public hearing on the budget. The advertisement was published in the Tampa Bay Times on July 25, 2021. The tentative Budget Hearing will be held on July 27, 2021 at 6:00 p.m. in the School Board Meeting Room.

The County Property Appraiser notifies each property owner, usually in mid-August, of the amount of the property tax levies proposed by each taxing authority in the form of a "TRIM" Notice (Truth-In-Millage). This notice will show the actual tax levies for the prior year and the proposed tax levies for the current year. The tax notice will also inform the taxpayer of the date, time and address when the final public hearing will be held.

SECOND (FINAL) PUBLIC HEARING

The second public hearing is required to be held at least 65 days, but not more than 80 days after receiving the tax roll certification from the Property Appraiser. After this public hearing, the School Board adopts a resolution stating the ad valorem property tax millage rates to be levied and the final budget. The Final Public Hearing is scheduled for September 14, 2021, at 6:00 p.m., in the School Board Meeting Room.

BUDGET REGULATIONS

The budgetary accounts of the District are grouped into funds in accordance with generally accepted accounting principles and standards prescribed by the Florida Department of Education. The Financial and Program Cost Accounting and Reporting for Florida Schools manual has established a modified accrual basis of accounting as the standard for governmental fund budgeting and reporting. All Florida school districts must adhere to this basis.

The budget document contains budget information for each of the funds or fund groups of the District for which a budget must be adopted. Budgetary control is maintained at the function/object level. Each principal or department director is responsible for their respective budget. No expenditures are authorized that are in excess of budgetary appropriations. As with any projection, however, changes to appropriations are necessary in order to meet critical needs as they are identified. Therefore, budget amendments are prepared on a monthly basis and submitted to the School Board for approval. This provides the best use of limited resources.

Comparison of Budget – All Funds

The total budget for all funds for the 2021-2022 fiscal year is $1,466,165,077. This is an decrease of $53,505,834 or 3.52% below the same figure in the 2020-2021 Budget. The 2021-2022 total budget figure reflected below includes a General Fund operating budget of $731.5 million and a Capital Projects budget of $350.9 million.

The following schedules present a comparison of the proposed budgets for all Governmental and Proprietary Funds of the District.

GENERAL FUND

The General Fund serves as the primary operating fund for the District. It includes all annual local, state and federal funding, as well as the District’s required reserve funding. All general tax revenues and other receipts that are not allocated by law or by contractual agreement to another fund are accounted for in this fund. Daily operating costs such as personnel salaries and benefits, transportation, utilities, materials and supplies are reflected in this fund.

The 2021-2022 General Fund budget is $731,544,882, a $27.2 million increase from the 2020-2021 General Fund budget. This represents a 3.86% increase from last year.

Over the past year, the District faced extraordinary challenges due the COVID 19 pandemic. The school year began with approximately 70% students attending brick and mortar schools and the remaining students attending classes virtually through mySchool Online or Pasco eSchool. The District fell short of its enrollment projections by over 1,600 students but despite all of our challenges the District ended the year with a positive fund balance.

This school year, all of our students will return to our brick and mortar schools or Pasco eSchool and and we will open our first K-8 grade school, Starkey Ranch K-8 School. Northwest Elementary and Hudson Middle School will open as Hudson Primary Academy as a PK-3rd grade school and Hudson Academy as a 4th-8th grade school, respectively. In addition, James Irvine Education Center and Schwettman Education Center will open as East Pasco Education Academy and West Pasco Education Academy, respectively.

The District's unassigned fund balance is in a strong position and it is projected to exceed the State 3% minimum requirement. In addition, the District's financial stewardship is also evidenced by an “A+” rating by Fitch, an “A1” rating by Moody’s and an “A” rating by Standard & Poor’s on the District’s bonds. This is a feat that is difficult for government entities to achieve.

In addition to providing a high quality education to every child, the District has a variety of state and federal mandates that it must adhere to. Some of these requirements extend beyond the District’s primary mission of education; however, they are vital to the District’s role as a valued community partner. For example, the District is required to provide facilities and staff members for emergency shelters, operate the Head Start Program, work with other governmental entities to ensure appropriate community planning, feed children during the summer and contribute to the work of combating homelessness in the community. Even with limited resources, the District will continue to meet these obligations while prioritizing the needs of students as it works to streamline operations for maximum efficiency.

Resources to Support Operations

The District derives its operating income from a variety of federal, state, and local sources. The major categories of income sources for the General Fund are briefly described below. The District expects to receive 62.17% of the General Fund financial support from state and federal sources and 23.73% from local sources. The remaining 14.10% is comprised of transfers from other funds and carry forward fund balances (restricted and unrestricted).

State Support

This budget represents the funding level currently certified by the Department of Education, as of July 16, 2021.

Florida Education Finance Program Funding

The Florida Education Finance Program (FEFP) provides the funding for General Fund expenditures. The funding formula requires a combination of state and local funds to fund education. For 2021-2022, FEFP funds provided to Pasco County comprise a total of $608,305,803. Of that amount, the state is providing $446,068,175 and local property taxes are providing

$162,237,628.

The State of Florida’s basic student allocation increased from $4,319.49 to $4,372.91, an increase of $53.42 from the amount that was funded during 2020-2021. The State applies a cost of living adjustment (District Cost Differential or DCD) to the basic student allocation. Pasco’s DCD is .9837. Therefore, Pasco will receive $4,301.63 per basic student allocation.

Included in the FEFP formula are allocations for Exceptional Student Education (ESE) totaling $31,299,747 Supplemental Reading totaling $3,402,971 and Supplemental Academic Instruction totaling $21,183,699.

The ESE guaranteed allocation will be used for educational programs and services for exceptional students. The Supplemental Reading Allocation will be used to improve reading throughout the District. The Supplemental Academic Instruction allocation will be used to provide supplemental instruction, reading instruction, after-school instruction, tutoring, mentoring and for the extended school year program.

The Teacher Salary Increase allocation continues to be funded in the FEFP formula as a categorical in 2021-2022 with an allocation total of $14,885,046. House Bill 641 directs funds to increase teacher salaries as follows; 80% of each district’s allocation must be spent to increase the minimum base salary for full-time classroom teachers to $47,500 or the maximum amount achievable based on the district’s allocation of funds. Additionally, 20% of each district’s allocation must be spent to increase the salary of full-time classroom teachers funded through the FEFP who received an increase less than 2% as a result of the allocation and other full-time instructional personnel who are not eligible for increases through the 80% allocation. The District School Board of Pasco County increased the base salary for full-time teachers to $44,820 in 2020- 2021 and continues to strive to reach the minimum of $47,500, or the maximum amount achievable based on the 2021-2022 allocation of funds.

State Categorical Programs

The State designates a large portion of FEFP funds for specific purposes, restricting the District’s discretionary use of these funds.

A summary of the Categorical Funding, that remains restricted, is described below:

Local Support

The primary source of local revenue is ad valorem real and tangible personal property taxes. School Boards are not empowered to levy any other taxes. In addition, the District earns interest on cash invested and collects other miscellaneous revenues.

Budgeted revenues from ad valorem taxes are based on applying millage levies to 96% of the non-exempt assessed valuation of real and personal property within Pasco County. Local taxes are presently projected to be $162,237,628.

Federal Sources

Federal sources of revenue do not represent a significant revenue source to the District for the operating fund and are projected to remain at nearly the same level for the 2021-2022 fiscal year.

Fiscal Year Program Cost Factors: 2021-2022 2020-2021

Program 101 - Basic Ed. Grades K-3 1.126 1.124

Program 102 - Basic Ed. Grades 4-8 1.000 1.000

Program 103 - Basic Ed. Grades 9-12 1.010 1.012

Program 111 - Basic Ed. Grades K-3 w/ ESE 1.126 1.124

Program 112 - Basic Ed. Grades 4-8 w/ ESE 1.000 1.000

Program 113 - Basic Ed. Grades 9-12 w/ ESE 1.010 1.012

Program 130 - ESOL 1.199 1.184

Program 254 - Exceptional Students Level IV 3.648 3.644

Program 255 - Exceptional Students Level V 5.340 5.462

Program 300 - Vocational Grades 9-12 1.010 1.012

The major portion of the general fund resources are committed to carrying out the educational programs offered to the residents of Pasco County.

• Teaching alone comprises 62.72% of all expenditures.

  
  

• Teaching combined with other school-level programs such as transportation, media, counseling, psychological services, school administration, community services, capital outlay and operations & maintenance comprises 92.70% of the operating budget.

  
  

• Curriculum development and staff training comprises 3.36% of the operating budget.

  
  

• District Services such as human resources, finance, purchasing, warehouse, data processing and mail services comprises 3.94% of the operating budget.

GENERAL FUND APPROPRIATIONS

% of Total

TOTALS Appropriations

SCHOOL LEVEL SERVICES

CURRICULUM & STAFF DEVELOPMENT

TOTAL CURRICULUM & STAFF DEVELOPMENT $21,980,605 3.36% DISTRICT SERVICES

FISCAL SERVICES [includes accounting, budget, payroll, $3,592,736 0.55% accounts payable, and cash management]

CENTRAL SERVICES [includes purchasing, human 8,618,130 1.32%

resources, data processing and warehousing services]

How Funds Are Distributed Per Student

Based on the Department of Education final funding calculation for fiscal year 2019-2020, the District received $7,444.63 per unweighted FTE. As shown below, Pasco County spends more money per student than allocated by the State. This reflects Pasco’s commitment to prioritizing resources in the classroom. The information below outlines more detail about how funds are expended per student.

District School Board of Pasco County 2019-2020 Financial Information ** (Final Calculation)

** Amounts for fiscal year 2020-2021 are not yet available.

Teacher/Teacher Assistant Salaries:

The salaries of classroom teachers and teacher assistants that work directly with students

Teacher/Teacher Assistant Benefits:

The cost to provide benefits to classroom teachers and teacher assistants that work directly with students

Classroom Materials, Supplies and Purchased Services:

Textbooks, Supplemental Materials, Classroom Supplies, School-based Printing and Periodicals

Substitute Teachers:

Cost for providing substitute teachers when regular teachers are absent, any dues or fees for school-based employees

General Fund Capital Expenditures:

Tangible property such as desks, chairs, etc.

School Indirect Costs:

Instructional Support Staff Members (Media Specialist, Technology Specialist, School Nurse, School Social Worker, School Psychologist), School-based Administrators, Curriculum Development, Staff Development, Academic Coaches, Custodial Staff, Operation and Maintenance of Facilities, and Utilities

Transportation:

The cost to transport students to and from school, including the fuel, salaries and benefits for bus drivers and vehicle maintenance

District Indirect Costs:

Included in this category is the entire cost of our School Board Members, General Administration, Fiscal Services, District Administration of support personnel, Instructional Media, Curriculum Development, Central Services, Technology Services, and Facilities Services.

School districts are audited annually by an independent agency. Every three years, this audit is conducted by the Auditor General’s Office. Additionally, each program (i.e. Title I, Pre-K, Exceptional Student Education, Professional Development) receives regular independent audits to ensure funds are used in accordance with State and Federal guidelines.

DEBT SERVICE FUNDS

The 2021-2022 budget for the Debt Service Fund is $77,766,264, a decrease of $30.4 million or 28.12% below the 2020-2021 budget due to the terms of financing agreements and principal and interest payments.

The Debt Service Fund is used to account for the accumulation of resources for, and payment of, general long-term debt principal and interest. The District currently combines debt service funds into four groups as follows:

State Board of Education Bond Funds - used to account for principal and interest payments for various bonds issued

by the State of Florida on the District’s behalf.

Capital Improvements Revenue Bond Funds - used to account for payments on Motor Vehicle License Tax Revenue Bonds, which are secured by racetrack funds and Jai Alai Fronton funds received annually by Pasco County.

Sales Tax Bond Funds - used to account for payments on the Sales Tax Bond, which is secured by forty-five (45) percent of the one (1) percent voter approved sales tax.

Certificate of Participation Funds - used to account for payments for obligations pertaining to lease payments from debt issued under a Master Lease Agreement with the Pasco County Leasing Corporation.

Lease-Purchase Contracts – used to account for the obligations pertaining to lease payments for computer, iPads, buses and service vehicles issued under a lease-purchase agreement.

The District must repay debt service prior to making any other expenditures. The principal and interest payments for fiscal year 2021-2022 are listed below:

CAPITAL PROJECTS FUNDS

The 2021-2022 budget for the Capital Projects Funds is $350,925,626 which reflects a decrease of $50.5 million or 12.58% below the 2020-2021 budget.

Capital Projects Funds are used to account for financial resources that the District uses for acquisition or construction of major capital facilities and improvements to existing facilities. For the maintenance of approximately 2,400 buildings across the County and to account for the purchase of land, equipment, technology equipment, buses and motor vehicles.

Estimated Revenues

Revenue and other financing sources for these funds are comprised of Impact fees and Capital Improvement Ad Valorem Tax Levy. On March 9, 2004, a referendum election, “Sales Tax Referendum,” was held to determine whether the County could levy a one (1) cent infrastructure sales surtax within the County. A majority of the voters of Pasco County voting in the Sales Tax Referendum approved the levy of the sales surtax. The sales surtax proceeds will be distributed to the District, the County and the municipalities, with the District receiving 45%. Its purpose is to build new schools and to renovate existing facilities. The District established the Penny for Pasco Oversight Committee to help monitor the needs and allocation of funding. Imposition of the surtax commenced January 1, 2005 and expired December 31, 2014. On November 6, 2012, voters signaled their approval for the continuation of the tax for another 10 years, beginning in January 2015. The projected revenue from “Penny for Pasco” is expected to generate approximately $293.5 million that will be used to provide much needed repairs and renovations to aging schools. It will also be used to improve energy efficiency in schools and to retrofit and equip older schools built before 1975 with the technology students need to succeed in the 21st century. In calendar year 2020, “Penny for Pasco” generated over $33.6 million in revenue and is on target to exceed $37 million in calendar year 2021.

Projected revenues by source are described below:

Capital Appropriations

The Capital Project appropriations are for the major renovations of Hudson High School and Gulf High School and the construction of Kirkland Ranch Academy of Innovation and a 6-12 Academy in the Land O’ Lakes area. Major projects such as cafeteria renovations, replacement of HVAC systems, and infrastructure upgrades at various schools. Appropriations for capital debt service are to repay principal and interest payments for outstanding Certificates of Participation and Sales Tax Debt issues. Other uses of capital funds include improvements to existing facilities, capital equipment, technology, site acquisition, replacement of buses, vehicles, and portables.

Projected major appropriations and reserves are listed below:

SPECIAL REVENUE FUNDS

The 2021-2022 budget for the Special Revenue Funds is $97,806,685 an increase of $0.6 million or .64% above the 2020-2021 budget.

Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted or committed to expenditures for specific purposes. The District uses these funds to account for the Food & Nutrition Services Program and to account for funds received from federal sources that are used for specific educational programs administered by the District.

The Food & Nutrition Service Fund operates during the regular school year, as well as, during the summer at many schools. This fund depends on local sales and funds from Federal and State programs for subsidizing school breakfast and lunch programs. The fund’s total budget is $45,562,072. During a normal school year with all students attending brick and mortar schools, the District serves more than 19,687 breakfasts, 31,400 lunches, and 2,522 suppers daily. Meal participation is expected to increase slightly for the 21-22 school year due to the return of students to brick and mortar school and due to a current waiver that allows all students to eat for free. Meals are prepared and served at 78 sites. During the summer, the District provides more than 5,262 breakfasts, 5,572 lunches daily to Pasco County students.

The Federal Grants Fund contains various categorical grants awarded to the District by the Federal Government and other governmental agencies. In fiscal year 20-21, the District received $17,657,241 funds under the Coronavirus Aid Relief and Economic Security Act (ESSER I). The funds were intended to address the impact COVID-19 has had and will continue to have on schools in Florida. The District used the funds to reopen schools, sustain the safe operations of schools, purchase technology and to address the students’ social, emotional and academic needs.

In fiiscal year 21-22, the District will receive an additional $57,532,623 under the Coronavirus Response and Relief Suplemental Act (ESSER II), which will be used to support non-enrollment assistance, academic acceleration, technology assistance, and to continue initiatives supported by ESSER I funds in the prior year. This amount is not part of these budget and will be submitted to the Board for approval once we receive final notification from the Department of Education.

The amount received from these agencies is projected to be $52,244,613 and will be used to serve all Pasco students who qualify for the following programs:

INTERNAL SERVICE FUNDS

The 2021-2022 budget for the Internal Service Funds is $157,413,650 which reflects a decrease of $3.23 million or 2.01% below the 2020-2021 budget.

The District has established internal service funds to account for the District’s fully self-insured program for employee group health and assistance program and self-insured programs for property, casualty liability and workers’ compensation. The total budget for these programs is $137,938,225. The internal service fund is also used to account for the Energy Management, Water Management, Waste Management and Exclusive Agreement Programs. The total budget for these programs is $19,475,425.

The District contributes $7,175 per employee per year for employees’ medical, life and flexible benefits. The District contribution per employee per year for employees’ medical and life has increased from $5,973 in calendar year 2012 to

$7,175 in calendar year 2021. This represents an increase of 20.12% since 2012. The total amount projected to pay these premiums in fiscal year 2021-2022 is $79,137,068. The contribution for premiums for property, casualty liability, workers’ compensation claims and administrative costs is $11,124,000. The District has been extremely proactive in reducing District costs for the operation of these programs. One such measure in recent years was moving to self-insured coverage, which yielded significant savings in this area. The District also operates six Health and Wellness Centers, to help defray costs associated with health care for employees and workers’ compensation services.

TRUST & AGENCY FUNDS

The 2021-2022 budget for the Expendable Trust Funds is $41,898,182, an increase of $1.8 million or 4.50% above the 2020-2021 budget.

The majority of the Expendable Trust Funds are used to account for School Internal Funds and the District’s Early Retirement

Plan.

The School Internal Funds account is used for the receipts, expenditures and fund balance for the financial activities in the internal accounts at the individual schools. These activities include but are not limited to athletic events, field trips, parent organizations, programs, class and special interest club projects, school stores, yearbook, book fairs and scholarships. The total budget for this fund is $22,806,866.

The purpose of the District’s Early Retirement Plan was to provide eligible employees, who elect to retire under the early retirement provisions, with a monthly benefit equal to the statutory reduction of the normal retirement benefits when early retirement precedes the normal retirement age of 62. The program is closed to new participants, however it will remain open until final payments are made to all current participants. The total budget for this fund is $18,904,978.

The remaining Expendable Trust Funds are used to assist children in need and provide funding for special programs to schools, as designated by the donor. The budget for these funds total $186,338.

ENTERPRISE FUND

The 2021-2022 budget for the Enterprise Fund is $8,809,788 an increase of $1.0 million or 13.45% above the 2020-2021 budget.

The Enterprise Fund is a completely self-supporting activity that does not receive funding from property taxes or any other District fund. It is used to account for the operations of the Office for After School Enrichment Programs (ASEP) including PLACE, Beyond the Bell, and STAR Academy.

ASEP was awarded four 21st Century Community Learning Center Grants which enabled them to continue funding programs at Quail Hollow Elementary School, RB Cox Elementary School, Fox Hollow Elementary School, and Northwest Elementary School during the 2020-2021 fiscal year.

ASEP operated in 26 elementary schools during the regular 2020-2021 fiscal year. Despite a significant reduction in enrollment at every site, due to the COVID 19 pandemic, ASEP is expecting to serve approximately 2,169 students during the school year and summer months.

The Enterprise funds also reflect the Vending program which operates food and beverage machines throughout the District.

CONCLUSION

The budget is designed to ensure the smooth delivery of effective school operations while prioritizing the needs of Pasco’s students and the community. It is important for the District to have the flexibility to adapt to changing conditions during the year and to provide adequate reserves for the future. The budget development process is a reflection of State mandates, School Board actions, and careful planning. Budget development, review, and consideration were completed with a detailed review of every revenue and expenditure category within the context of the School Board’s goals, mission and financial policies.

The 2021-2022 budget reflects fiscal priorities which prioritize and support student achievement and sets aside funds to provide a salary and benefits package increase to all of our employees.

As with any projection, this budget will change during the year as needs change and critical areas are identified. Budget amendments will be submitted to the School Board for approval during the year in order to make the best use of available resources and maximize opportunities for the students of Pasco County. I hereby submit and recommend this budget to the Pasco County School Board for fiscal year 2021-2022.

Respectfully,

Kurt S. Browning Superintendent of Schools

Olga B. Swinson, CPA, CGFM Chief Finance Officer

Michelle Williams

Interim Director of Finance Services

DISTRICT SCHOOL BOARD OF PASCO COUNTY BUDGET SUMMARY

FISCAL YEAR 2021-2022

THE PROPOSED OPERATING BUDGET EXPENDITURES OF THE DISTRICT SCHOOL BOARD OF PASCO COUNTY ARE 3.5% LESS THAN LAST YEAR'S OPERATING EXPENDITURES

REVENUES

21

EXPENDITURES

THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE- MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD

NOTICE OF PROPOSED TAX INCREASE

The District School Board of Pasco County will soon consider a measure to increase its property tax levy.

Last year’s property tax levy:

1. Initially proposed tax levy… $207,064,116

2. Less tax reductions due to Value Adjustment Board and other assessment

changes… ($413,789) C. Actual property tax levy $207,477,905

This year’s proposed tax levy $227,813,375

A portion of the tax levy is required under state law in order for the school board to receive $446,068,175 in state education grants.

The required portion has increased by 4.69 percent, and represents approximately six tenths of the total proposed taxes.

The remainder of the taxes is proposed solely at the discretion of the school board.

All concerned citizens are invited to a public hearing on the tax increase to be held on July 27, 2021 at 6:00 p.m. in the School Board Meeting Room at the District Office located at 7205 Land O’Lakes Boulevard, Land O’Lakes, FL 34638.

A DECISION on the proposed tax increase and the budget will be made at this hearing.

NOTICE OF TAX FOR SCHOOL CAPITAL OUTLAY

The District School Board of Pasco County will soon consider a measure to continue to impose a 1.500 mill property tax for the capital outlay projects listed herein.

This tax is in addition to the school board's proposed tax of 4.310 mills for operating expenses and is proposed solely at the discretion of the school board.

THE PROPOSED COMBINED SCHOOL BOARD TAX INCREASE FOR BOTH OPERATING EXPENSES AND CAPITAL OUTLAY IS SHOWN IN THE ADJACENT NOTICE.

The capital outlay tax will generate approximately $56,463,212 to be used for the following projects:

CONSTRUCTION AND REMODELING

Portables - Various Sites

MAINTENANCE, RENOVATION, AND REPAIR

HVAC - Various Sites Security Systems - Various Sites

School-wide Telephones - Various Sites Site Improvements - Various Sites

Renovations - Various Sites Paving Improvements - Various Sites

Roofing - Various Sites Athletic Improvements - Various Sites

Technology Retrofits - Various Sites Fuel Tank Repairs – Various Sites Health and Safety Retrofits – Various Sites Fire Alarm Upgrades – Various Sites

Energy Retrofits – Various Sites Flooring Replacements – Various Schools Traffic Safety Improvements – Various Sites Hurricane Enhancements – Various Schools Fire Safety – Various Sites Site Compliance – Various Sites

MOTOR VEHICLE PURCHASES

Lease-purchase of 41 school buses Purchase of fleet vehicles Lease-purchase of maintenance/warehouse vehicles

NEW AND REPLACEMENT EQUIPMENT, COMPUTER AND DEVICE HARDWARE AND OPERATING SYSTEM SOFTWARE NECESSARY FOR GAINING ACCESS TO OR ENHANCING THE USE OF ELECTRONIC AND DIGITAL INSTRUCTIONAL CONTENT AND RESOURCES, AND ENTERPRISE RESOURCE SOFTWARE

Lease-purchase of new computers - Various Schools & Sites Lease-purchase of new tablets - Various Schools & Sites

Purchase of Furniture/Fixtures/Equipment/Hardware - Various Schools & Sites Lease-purchase of software - Various Schools & Sites

PAYMENTS FOR EDUCATIONAL FACILITIES AND SITES DUE UNDER A LEASE-PURCHASE AGREEMENT

US Bank (Debt Service on Certificates of Participation)

PAYMENT OF COSTS OF COMPLIANCE WITH ENVIRONMENTAL STATUTES, RULES, AND REGULATIONS

May include but not limited to (Asbestos Abatement, Radon Testing, Hazardous Waste Disposal, Environmental Auditing of Land Acquisitions, Indoor Air Quality Tests, and Water Testing to Comply with Clean Water Act)

PAYMENT OF COSTS OF LEASING RELOCATABLE EDUCATIONAL FACILITIES

Leasing of portable classrooms – Various Sites

All concerned citizens are invited to a public hearing to be held on July 27, 2021, at 6:00 p.m. at the school Board Meeting Room in the District Office located at

7205 Land O' Lakes Boulevard Land O' Lakes, FL 34638

A DECISION on the proposed CAPITAL OUTLAY TAXES will be made at this hearing.

FISCAL YEAR

      AMOUNT      

FEDERAL

STATE

                                    100%

DESCRIPTION DETAIL OF APPROPRIATIONS

SALARIES

BENEFITS

TOTAL SALARIES AND BENEFITS       495,948,571  

UTILITIES

DETAIL OF APPROPRIATIONS

In-House Maintenance 2,850,000

Outside Maintenance 1,033,589

Tech Services Repairs 500,000

Schoolwide Telephone Maintenance 726,000

District-Wide Copy Machines 1,027,769

Laser Printers/Owned 401,000

Athletic Field & Maintenance 130,880

Custodial Maintenance 334,050

TOTAL MAINTENANCE & REPAIRS 7,003,288

BUS TRANSPORTATION Bus & Motor Vehicle Maintenance 1,460,265

Gas & Diesel 4,128,100

District-Wide Transportation 600,000

TOTAL BUS TRANSPORTATION 6,188,365

MISCELLANEOUS EXPENDITURES Professional & Technical Services 3,085,731

Security Services 50,000

Communications 332,353

Travel 316,985

Insurance Premium 2,707,344

Purchased Services 121,006

Printing 84,945

Materials & Supplies 988,369

Other Expenses 1,585,917

Speech Therapy Services 263,367

Use of Facilities-Reimburse Schools 55,000

TOTAL MISCELLANEOUS EXPENDITURES 9,591,017

SCHOOLS ALLOCATIONS Allocation per Teacher Unit 4,683,211

School Media 645,430

Principals' Travel 31,680

Comparability 198,242

CTE Non-Discretionary 156,983

TOTAL SCHOOLS' ALLOCATIONS 5,715,546

DISTRICT PROGRAMS Adults with Disabilities 22,788

Advanced Placement 3,287,912

All County Music 24,479

Alternative Certification 50,830

Athletic Officials/Transportation 522,600

ARGUS Training Academy 110,000

Attorney Fees 467,100

Band Uniform Allocation 90,000

Blended Learning 318,085

Cambridge Program 1,499,212

Career Academies 52,087

Certified Athletic Trainers 300,000

Choral Allocation 30,000

District End of Course Exams 286,810

Fingerprinting 161,500

Fingerprinting Students to Work Program 10,000

Florida Music Association Dues 9,937

Gifted Program 32,318

TOTAL DISTRICT PROGRAMS 12,339,768

2021-2022 TOTAL APPROPRIATIONS $653,247,221

PART I‌

GENERAL OPERATING FUND

DISTRICT SCHOOL BOARD OF PASCO COUNTY SUMMARY OF BUDGET

GENERAL OPERATING FUND

THIS PAGE INTENTIONALLY LEFT BLANK.

Object Project Budget Amount

   1100 ‐ General Operating                                                                                                                                                          Revenue

0000 ‐ Pasco County School District

4355 ‐ Class Size Reduct Oper Fds 21600 ‐ Class Size Reduction Alloc 68,684,453

Object Project Budget Amount

   1300 ‐ Charter Schools                                                                                                                                                               Revenue

0000 ‐ Pasco County School District

Object Project Budget Amount

   1400 ‐ Voluntary PreK                                                                                                                                                                 Revenue

0000 ‐ Pasco County School District

Function Object Budget Amount

   1100 ‐ General Operating                                                                                                                                                    Appropriations

0021 ‐ Rodney B Cox Elementary