SCHOOL DISTRICT OF PICKENS COUNTY

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1 SCHOOL DISTRICT OF PICKENS COUNTY GENERAL FUND BUDGET FISCAL YEAR

2 Date: May 24, 2010 To: Board of Trustees From: Dr. Henry Hunt Re: General Fund Budget While we felt last year s budget was difficult, the challenges presented this year were even more difficult. The difficult process of budget planning began in early January As we examined how the School District of Pickens County could continue moving forward and working toward our goals while surviving significantly reduced state funding, we agreed that our priorities and our goals have not changed. We are committed to student achievement; safe, supportive learning environments; quality personnel; communication that increases knowledge and support; and effective resource management. Early predictions indicated a revenue shortfall for FY of at least $5 million and as high as $10 million, so we examined and articulated every option for reducing expenditures. We also provided frequent communication and multiple opportunities for feedback from stakeholders. Through an intense process, we have developed a budget, defined as a plan, including an estimate of the resources required and available, to accomplishment programs related to our goals and objectives within a time period. A budget is really a work plan with a dollar sign attached. Tonight we present the FY General Fund Budget for 3 rd reading and final approval. The budget is based on the most recent information known to district officials Budget Year in Review The economic decline that began in early Fall 2008 continued during the FY10 fiscal year. We began the year with an appropriated base student cost of $2,034 and will close with actual funding at a $1,764 level. Obviously, when 88% of the budget is expended on salaries and benefits, absorbing mid-year cuts is difficult to a budgetary process. That is one of the main reasons we conservatively budgeted revenue and built contingency funds into the expenditure budget. While we planned for a reduced base student cost in FY2010, the contingency was not enough; and some mid-year cuts were required. In addition, one very positive measure that helps with the budget reductions is the ability provided by the Legislature to have non-restrictive funding flexibility. This option has assisted in allowing us to make different

3 spending decisions from the formerly mandated funding manual, which in turn allows us the ability to move the revenue where it is needed most. One of the most significant budgetary highlights of the F10 fiscal year was the infusion of over $11.5 million in federal stimulus dollars to the School District of Pickens County. Below is a breakdown of dollars received and the funding programs they benefit: IDEA $3,995,109 Title I $2,644,067 Stabilization $4,601,705 SCEO Energy Grant $ 393,000 Food Service Equipment Grant $ 24, Budget Highlights Presently, the Legislature has not reached consensus on the FY11 State Appropriations Bill. At this point, the appropriated base student cost is projected to be $1,630, which is consistent with funding levels. Certainly, because of recent funding trends, we will not plan to receive the full amount. Prepared to offset potential mid-year funding cuts, we have included a $1 million contingency. In addition, we did not use employee furloughs to balance the budget as that option could be a mechanism to offset mid-year losses. The district will also receive a new stimulus stabilization allocation of approximately $3.6 million that will be used exclusively for school level salaries and benefits. To help absorb loss of funding, the Legislature provided flexibility with the mandate that requires a teacher step increase for a year of experience; therefore, the district s budget plan does not include the traditional teacher step increase. Additionally, the budget has no plan for classified employee increases for the second year. Based on information from Columbia, we have also prepared for a 10.3% employer increase in health expenses. A decision to enact the buyout clause of the teacher laptop lease was made in FY10. Similarly, a component of the FY11 budget is to enact the buyout clause of the Promethean lease. Neither item is scheduled or budgeted for lease refresh. The administration is looking into alternatives to keep this important technology in the instructional delivery model. Probably the most significant reduction included in the FY11 operating budget is the loss of positions. The district eliminated literacy specialists at the elementary level, some reading interventionists at the elementary level, district office personnel, alternative education program personnel, school level clerical staff, school level media clerks, several guidance counselors and media specialists. K4 program offerings were also reduced. In addition, the district established a 21.5:1 pupil staffing ratio that eliminated 29.7 teaching positions. Finally, employment days were reduced for several employment classifications. Because much uncertainty with the FY11 outlook and forecast still exists, we have prepared and presented a conservative budget. Budgets are rarely precisely on target. You take the best information you have and make educated assumptions. You work to have contingency plans if your estimations or allocations do not materialize. The budget is always a work in progress with monitoring and adjusting as necessary.

4 Balancing the FY budget required many difficult decisions, and I would like to thank all involved in the process. I compliment principals for weighing the best options for students before making the hard choices they faced due to tough budget shortfalls. Senior Leadership Team members have worked together with such strong collaboration to deliver the final budget product. Finally, I would like to thank our employees, the greatest asset of this district. Our employees, who are already doing more with less, will be asked to do that to a higher level in the coming months. I would like to thank our employees for continuing to do their best and putting students first. We are blessed to have this workforce, each and every employee!

5 The School District of Pickens County FY General Fund Budget Document Table of Contents Topic Page Number Introductory Section District Profile 1 District Organizational Chart 2 Elementary Staffing Standards 4 Middle Staffing Standards 5 High Staffing Standards 6 Skelton Career Center Staffing Standards 7 Simpson Alternative Center Staffing Standards 8 District Staffing Worksheet 9 District Teacher Salary Schedule 11 District Classified Salary Schedule 12 Support Personnel Job Classification Schedule 13 District Supplement Schedule 16 District Principal Salary Schedule/Factor 19 Central Services Personnel Schedule - Administrative 21 Non-Certified Professional Salary Schedule 22 Financial Section Executive Summary - FY11 General Fund Budget 23 FY11 General Fund Revenue Budget 25 FY11 General Fund Expenditure Budget 28 Description of Expenditure Functions 41 FY11 General Fund Expenditure - Summary by Function 49 FY11 General Fund Expenditure - Summary by Object 52 FY11 General Fund Budget Reduction Summary 54 Supplementary Section History of Education Finance Act Base Student Cost Index of Taxpaying Ability 57 FY11 Maximum Allowable Increase Calculations 60 FY11 State Minimum Teacher Salary Schedule - Senate Version 62 Tax Millage History 63

6 The School District of Pickens County District Profile Fiscal Year Dr. Henry Hunt, Superintendent Board of Trustees District 1 - Clemson Area District 2 - Central Area District 3 - Pickens Area, Vice Secretary District 4 - Liberty Area District 5 - Easley Area, Secretary District 6 - Dacusville Area, Chairman At-Large Seat 7 At-Large Seat 8, Vice Chairman Central Service and Satellite Administrators Assistant Superintendent/Instructional Services Assistant Superintendent/Human Resource Services Executive Director of Financial Services Executive Director of Operation Services Director of Communication Services Dr. Herbert P. Cooper, Jr. Dr. B. J. Skelton Mr. Alex Saitta Mr. Oscar Thorsland Mrs. Judy Edwards Mr. Jim Shelton Mrs. Shirley Jones Mr. Kevin Kay Mrs. Brenda Turner Dr. Kelly Pew Mrs. Melissa Campbell Mr. Tim Newman Mrs. Julie Thompson Building Administrators - Principals Ambler Elementary School Mr. Carlton Lewis Central Elementary School Mr. Elliott Southard Clemon Elementary School Dr. Ken Weichel Crosswell Elementary School Mrs. Traci Boyles Dacusville Elementary School Dr. Michael Fleming Dacusville Middle School Mr. Andy Hooker Daniel High School Mrs. Sharon Huff Easley High School Dr. Danny Merck East End Elementary School Mrs. Tammy Day Edwards Middle School Mr. Gary Culler Forest Acres Elementary School Mrs. Stephanie Price Gettys Middle School Mr. Mike cory Hagood Elementary School Ms. Karen Jackson Holly Springs Elementary School Mrs. Donna Harden A. R. Lewis Elementary School Mrs. Kathy Brazinski Liberty Elementary School Mr. Lowell Haynes Liberty High School Mr. Randy Gilstrap Liberty Middle School Mr. Donivan Edwards Adult Learning Dr. Mary Gaston McKissick Elementary School Dr. Tom Polidor Pickens Elementary School Dr. Del Freitag Pickens High School Mr. Marion Lawson Pickens Middle School Dr. Libba Floyd B.J. Skelton Career Center Mr. Leonard Williams Simpson Academy Mr. Tim Mullis Six Mile Elementary School Mr. Clif Alexander West End Elementary School Mrs. Angie Rodgers

7 School District of Pickens County Administrative Organization Board of Trustees Superintendent Dr. Henry H. Hunt Internal Auditor Vacant Communication Services Julie Thompson Financial Services Missy Campbell Administrative Services Vacant Human Resources Dr. Kelly Pew Instructional Services Brenda Turner Operational & Technology Services Tim Newman Building Program Administrator Bob Folkman Director of Construction Procurement Joe Tommie Principals Coordinator of Recruitment / Retention Stephanie Lackey Director of Administration and Advocacy for Special Education Anita Beatty Coordinator of Federal Programs/ GT/Humanities Sharon Duffy Coordinator of Technology Services Andy Coleman Building Project Manager Jaime Benton Director of Food Service Sally Gardner Coordinator of Student Services Bobby Skelton Benefits Specialist Missy Ducker (0.5) Amanda McCauley (0.5) Coordinator of Early Childhood Education Susan Stubley Coordinator of Teacher Quality/ Grant Writer Danny Rogers Coordinator of Data Services Brenda Holliday Building Project Manager Otis Rabon Coordinator of Accounting Harriett Mitchell Simpson Alternative Center for Education Tim Mullis Certification Specialist Bonita Holland Coordinator of Science and Mathematics Alicia Clinger Coordinator of Assessment/ Evaluation Brenda Ellenburg Building Project Manager Mark Ostendorff Coordinator of Purchasing Jan Petersen Coordinator of Budgets Clark Webb Accounts Payable Supervisor Christine Chastain Adult Learning Center Dr. Mary Gaston Parenting & Family Literacy Program Cheryl Steadham Coordinator of Transportation Services Aaron Boyles Payroll Specialist Linda Cason Coordinator of Career and Secondary Education Ron Webber Coordinator of ELA & Social Studies Rosie Jordan Coordinator of Instructional Technology Barbara Nesbitt Coordinator of Nurses Angela Watson 5/12/2010 Payroll Supervisor Connie Carr

8 DISTRICT STAFFING STANDARDS

9 ELEMENTARY STAFFING STANDARDS SCHOOL DISTRICT OF PICKENS COUNTY POSITION FTE CRITERIA SDE Principal 1.0 per school 1>375 Assistant Principal students for each additional 250 students above 500 Teacher - Pre Kindergarten 1.0 each 20 students Teacher 5K Gr :1 school membership 18 :1 school membership for Title I K-3 30, Gr for LA & Math and 35 other subjects, K-5 Avg ratio 28, Gr 1-3 avg LA & Math 21 Teacher Art, Music, PE Formula FTE = [Number of regular classroom teachers (5K Gr 5) 40:1 in music and PE X 4 Periods] / (5 Days X 7 Periods) Teacher Reading Interventionist 1.0 Per school Teacher - Gifted & Talented determined by Central Services per school Teacher - Special Education determined by Central Services per school Guidance Counselor 1.0 per school = = = Librarian/Media Specialist <350 >300 per school Library Clerk.5 for schools with.5 Media Specialist Teacher Assistant Pre K, 5K 1.0 for each full time teacher Secretary hours/220 days per school +0.5 = Data Entry Clerk hours/200 days < 450 membership 8 hours/200 days 450 membership Technical Assistant hr/185 days < 300 membership 6 hr/185 days 300 to < 500 membership 7 hr/185 days 500 membership Nurse 1.0 per school All regular classroom teacher F.T.E. s are rounded to whole number ( round down, round up) These standards are desired and will be followed to budget staff for all schools provided funds are available. Building administrators may request additional staff in the event of extenuating circumstances. The district administration reserves the right to only meet State Department of Education when a request for additional staff is made.

10 MIDDLE SCHOOL STAFFING STANDARDS - SCHOOL DISTRICT OF PICKENS COUNTY POSITION CRITERIA SDE Principal 1.0 per school Assistant Principal.5 < 500 students students for each additional 250 students above 500 or Two self-contained special education programs * Teacher Regular :1 enrollment No class to exceed 35 English/LA & Math 30:1 Maximum teacher load is 150 Max. for music & PE = 40 with max. of 240/day. Teacher Gifted & Talented determined by Central Services per school Teacher Strings determined by Central Services per school Teacher - Special Education determined by Central Services per school Literacy Specialist 1.0 per school Guidance Counselor 1.0 1:500 enrollment , 600 = one 50 min. period per 100 Librarian/Media Specialist 1.0 per school, , Library Clerk 1.0 clerk 750 Secretary hours/230 days per school , Data Entry Clerk hours/200days per school 8 hours 1000 student membership Clerk hours/190 days per school Additional Clerical.5 each additional 200 students > 600 membership (4 hours/185 days/) In-School Suspension 1.0 determined by Central Services per school 7 hours/180 days Nurse 1.0 Determined by Central Services per school All F.T.E. are rounded to the nearest.5 or whole number. These standards are desired and will be followed to budget staff for all schools provided funds are available. Building administrators may request additional staff in the event of extenuating circumstances. The district administration reserves the right to only meet State Department of Education when a request for additional staff is made.

11 High School Staffing Standards SCHOOL DISTRICT OF PICKENS COUNTY POSITION FTE CRITERIA SDE Principal 1.0 per school 1.0 Assistant Principal students 900 students for each additional 250 students 0.5 for , Each additional 500 =+1.0 Teacher Regular :1 school membership Maximum of 35 per class Maximum load 150, Max of 40 for music & PE (240 for day) Teacher - Gifted & Talented determined by Central Services per school Teacher - JROTC determined by Central Services per school Teacher - Strings determined by Central Services per school Teacher - Special Education determined by Central Services per school Special Education Asst. Guidance Counselor 1.0 1:500 enrollment , 601 = 50 min. of service for each 100 Literacy Specialist 1.0 per school Academic Enrichment Parapro hours/185 days per school (Novanet) Librarian/Media Specialist 1.0 per school, , +1.0 clerk 750 Study Hall Supervisor hours/180 days per school Transcript Clerk (Registrar) 1.0 4hrs/190 days<750, 7 hrs/190 days 750 In School Suspension (ISS) Supervisor Library Clerk hours/185 days per school Library Assistant Secretary hours/230 days per school Data Entry Clerk hours/210days per school.5 3 hours/180 days per school 900 Clerk hours/190 days per school School may use 0.5 of teacher allotment for teacher assistant to supervise ISS 8 hr/180 days Additional Clerical(Guidance Clerk/Attendance Clerk) Nurse 1.0 determined by Central Services per school Head Custodian determined by Central Services per school Custodian determined by Central Services per school Food Service Manager determined by Central Services per school Food Service Operator determined by Central Services per school.5 each additional 200 students > 600 membership (4 hours/185 days) All F.T.E. are rounded to the nearest.5 or whole number. These standards either meet or exceed all State Department of Education. These standards are desired and will be followed to budget staff for all schools provided funds are available. Building administrators may request additional staff in the event of extenuating circumstances. The district administration reserves the right to only meet State Department of Education when a request for additional staff is made.

12 CAREER CENTER STAFFING STANDARDS SCHOOL DISTRICT OF PICKENS COUNTY POSITION FTE CRITERIA Principal 1.0 per school Assistant Principal 1.0 per school Teacher - Regular determined by Central Services Teacher - Special Education determined by Central Services Teacher Assistant determined by Central Services School/Work Coordinator 1.0 per school Guidance Counselor 1.0 per school Secretary hours/230 days per school Data Entry Clerk hours/190 days per school Building administrators may request additional staff in the event of extenuating circumstances. The district administration reserves the right to only meet State Department of Education when a request for additional staff is made.

13 JOHN T. SIMPSON ALTERNATIVE CENTER FOR EDUCATION STAFFING STANDARDS SCHOOL DISTRICT OF PICKENS COUNTY POSITION FTE CRITERIA Director days Assistant Director days Nurse days/4hrs Secretary days/ 8 hrs Data Entry days/8 hrs School Resource Officer Determined by Central Services Custodian hrs/230 days and 2 hrs/230 days Lunchroom Personnel Determined by Central Services PRIDE ACADEMY Teacher 4.0 Math 1.0, English 1.0, Science 1.0, Nova Net hrs/185 days Drill Instructor hrs/185 days STAR ACADEMY Teacher 4.0 Math 1.0, English 1.0, Science 1.0, P.E. 1.0 Teacher Assistant hrs/185 days MERIT ACADEMY Teacher 4.0 S.S. 1.0 Nova Net/Guidance Clerk hrs/185 days SPECIAL EDUCATION Teacher Determined by Central Services Teacher Assistant Determined by Central Services Building administrators may request additional staff in the event of extenuating circumstances. The district administration reserves the right to only meet State Department of Education and Southern Association Standards when a request for additional staff is made.

14 The School District of Pickens County FY Staffing Worksheet Schools FY General Fund FY Title I FY Total FY (21.5 to 1 Staffing Ratio) FY Title I FY Total Gross Difference Using Formula Total Actual Difference Elementary Staffing Ambler Elementary (1.70) (1.60) Central Elementary (1.00) (1.00) Clemson Elementary Crosswell Elementary*** (0.50) (0.40) Dacusville Elementary East End Elementary Forest Acres Elementary Hagood Elementary (1.70) (0.60) Holly Springs Elementary (3.60) (2.60) AR Lewis Elementary (1.66) (0.40) Liberty Elementary (1.00) (1.00) McKissick Elementary (0.10) (0.20) Pickens Elementary (1.60) (1.60) Six Mile Elementary (0.70) (0.60) West End Elementary (0.30) (0.20) Middle School Staffing Dacusville Middle (3.10) Edwards Middle (4.10) (4.00) Gettys Middle (3.40) (3.00) Liberty Middle (3.30) (2.50) Pickens Middle (3.50) (3.50) High School Staffing Daniel High (1.70) (1.50) Easley High*** (2.30) (2.50) Liberty High (1.40) Pickens High (0.70) (1.00) (34.36) (26.50) *Staffing does not include Literacy Specialist or Reading Recovery **Staffing does include art, music, PE in the elementary schools ***Croswell's number reflects 1 FTE vacancy that was not filled this year. Easley High reflects 2.5 FTE vacancies that were not filled this year. ****21.5 does not factor in a +1 for middle school Elementary Total - (ADM= ) Middle Total- (ADM= ) High Total- (ADM= )

15 DISTRICT SALARY SCHEDULES

16 SCHOOL DISTRICT OF PICKENS COUNTY SALARY SCHEDULE FOR TEACHERS (BASED ON 190 DAYS) GBA-E(1) PRIOR YEARS OF EXPERIENCE CLASS III CLASS II CLASS 1 CLASS VII CLASS VIII BACHELORS DEGREE REGULAR MASTERS +30 BACHELORS PLUS 18 MASTERS (APPROVED DEGREE HOURS DEGREE PROGRAM) DOCTORATE 0 32,456 33,861 37,013 40,270 43, ,093 34,746 37,984 41,242 44, ,006 35,659 38,957 42,212 46, ,890 36,545 39,876 43,132 47, ,753 37,458 40,899 44,104 48, ,585 38,343 41,872 45,076 49, ,190 39,152 42,843 46,047 51, ,868 39,934 43,814 47,019 52, ,575 40,744 44,787 47,991 53, ,252 41,526 45,732 48,962 55, ,856 41,924 46,703 49,933 56, ,535 42,602 47,676 50,905 57, ,242 43,310 48,647 51,877 59, ,920 43,987 49,618 52,848 60, ,627 44,694 50,591 53,820 61, ,306 45,372 51,562 54,792 62, ,116 46,079 52,533 55,763 64, ,898 46,757 53,506 56,735 65, ,321 47,092 54,052 57,347 66, ,748 47,430 54,592 57,962 66, ,179 47,876 55,136 58,584 67, ,616 48,327 55,682 59,211 68, ,055 48,783 56,233 59,790 68,779

17 THE SCHOOL DISTRICT OF PICKENS COUNTY GBA-E(6) SALARY GRADE SCHEDULE CLASSIFIED/SUPPORT PERSONNEL GRADE STEP

18 JOB CLASSIFICATION LIST-GRADE ORDER GBA-E(5) SUPPORT PERSONNEL GRADE HOURLY WAGE RANGE TITLE WORK KEYS REQUIREMENT MINIMUM MID-POINT MAXIMUM AFTER SCHOOL WORKER 2 YR ASSOCIATE DEGREE OR HIGHER OR 60 SEMESTER HRS COLLEGE COURSE WORK OR TAKEN & PASSED PARAPRO ASSESSMENT FOOD SERVICE CASHIER GENERAL MAINTENANCE ASST TEMPORARY RECEPTIONIST BRONZE OR 4 YR DEGREE BRONZE OR 4 YR DEGREE BRONZE OR 4 YR DEGREE CUSTODIAN (180) BRONZE OR 4 YR DEGREE LUNCHROOM ASST BRONZE OR 4 YR DEGREE VAN DRIVER BRONZE OR 4 YR DEGREE CHILD CARE ASST (PEP) 2 YR ASSOCIATE DEGREE OR HIGHER OR 60 SEMESTER HRS COLLEGE COURSE WORK OR TAKEN & PASSED PARAPRO ASSESSMENT COURIER BRONZE OR 4 YR DEGREE CUSTODIAN (230) BRONZE OR 4 YR DEGREE FOOD SERVICE OPERATOR BRONZE OR 4 YR DEGREE MAINTENANCE ASST BRONZE OR 4 YR DEGREE TEACHER'S ASST (OFFICE AIDE) BRONZE OR 4 YR DEGREE CHILD CARE INSTRUCTOR (PEP) 2 YR ASSOCIATE DEGREE OR HIGHER OR 60 SEMESTER HRS COLLEGE COURSE WORK OR TAKEN & PASSED PARAPRO ASSESSMENT CLERICAL ASST GUIDANCE CLERK (MIDDLE SCHOOL) RECORDS/PRINTING CLERK SWITCHBOARD OPERATOR/RECEPTIONIST BRONZE OR 4 YR DEGREE BRONZE OR 4 YR DEGREE BRONZE OR 4 YR DEGREE BRONZE OR 4 YR DEGREE ATTENDANCE CLERK DATA ENTRY ASSISTANT DATA ENTRY CLERK DRILL INSTRUCTOR GROUNDS CREW GUIDANCE CLERK (HIGH SCHOOL) HEAD CUSTODIAN PURCHASING ASSISTANT REGISTRAR SCHOOL SECRETARY SECRETARY/BOOKKEEPER (ADULT ED) SECRETARY/GUIDANCE CLERK SECRETARY OPERATIONS/MAINTENANCE STUDY HALL ACCOUNTING TECHNICIAN RECORDS MANAGER/ITS ACADEMIC ENRICHMENT PARAPROFESSIONAL 2 YR ASSOCIATE DEGREE LIBRARY CLERK OR HIGHER OR 60 TEACHING ASSISTANTS: SEMESTER HOURS

19 JOB CLASSIFICATION LIST-GRADE ORDER SUPPORT PERSONNEL ALT ED KINDERGARTEN REMEDIAL/LD/TITLE 1 CHILD DEV/PRE-SCHOOL SHADOW/SCRIBE TECHNOLOGY GBA-E(5) OF COLLEGE COURSE WORK OR TAKEN AND PASSED PARAPRO ASSESSMENT ACTIVITY BUS MAINTENANCE TECHNICIAN ASSISTANT CARPENTER ASSISTANT ELECTRICIAN ASSISTANT PLUMBER ASST HVAC/REFRIGERATOR TECH ASST. GROUNDS/LANDSCAPING GROUNDS EQUIP. OPERATOR/CREW LEADER AFTER SCHOOL PROGRAM SUPERVISOR 2 YR ASSOC DEGREE OR ISS INSTRUCTOR 60 SEMESTER HRS COLLEGE TEACHING ASSISTANTS COURSE WORK OR TAKEN TMH/OH/EH/EMH/VH/HH & PASSED PARAPRO ASSESS SECRETARY/PSYCHOLOGISTS SCHOOL BOOKKEEPER/SECRETARY TBS/ADM ASST/CLINICAL STAFF PARAPRO ASSESSMENT ELEMENTARY FOOD SERVICE MGR (SALARY BASED ON THIS HOURLY RATE ONLY) ACCOUNTS PAYABLE ATTENDANCE SPECIALIST COMPUTER LAB MANAGER PARAPRO ASSESSMENT CRAFTSMAN/CARPENTRY CRAFTSMAN/PLUMBER GROUNDS/LANDSCAPING SPECIALIST HOMEBOUND, HOMEBASED, HOMESCHOOL CLERK SCHOOL ENVIRONMENTAL TECH SCHOOL NURSE (LPN) CURRENT LPN LICENSE SECRETARY/CURRICULUM SECRETARY/FOOD SERVICE SECRETARY/SPECIAL SERVICES TRANSPORTATION CLERK ACCOUNTING TECH II BOOKKEEPER/FEDERAL PROJECTS DISPATCHER PAYROLL CLERK PT/OT ASSISTANT MIDDLE/HIGH FOOD SERVICE MANAGER (SALARY BASED ON THIS HOURLY RATE ONLY) ADMINISTRATIVE ASST: BENEFITS CURRICULUM FACILITIES SERVICES GENERAL SERVICES INFO/TECH SERVICES PERSONNEL SERVICES

20 JOB CLASSIFICATION LIST-GRADE ORDER SUPPORT PERSONNEL GBA-E(5) SPECIAL SERVICES STUDENT SERVICES AREA SUPERVISOR/TRANS COMPUTER TECHNICIAN CRAFTSMAN/ELECTRICAL PUBLIC RELATIONS ASST COMPUTER TECHNICIAN I CRAFTSMAN/ELECTRONICS CRAFTSMAN/MECHANICAL/HVAC EXECUTIVE ASST MASTER LOCKSMITH PROGRAMMER ANALYST SCHEDULING CLERK TCT/PEP CLINICAL STAFF II SENIOR MASTER ELECTRICIAN JOURNEYMAN CREDENTIAL/4 YR DEGREE/GOLD SPECIAL REVENUE BOOKKEEPER BOILER MECHANIC KITCHEN EQUIP REPAIR/REFRIG TECH SENIOR MASTER CARPENTER JOURNEYMAN CREDENTIAL/4 YR DEGREE/GOLD SENIOR MASTER PLUMBER JOURNEYMAN CREDENTIAL/4 YR DEGREE/GOLD STAFF ACCOUNTANT 4 YR DEGREE OR GOLD PERSONNEL/PAYROLL SPECIALIST 4 YR DEGREE OR GOLD ACCOUNTS PAYABLE SUPV 4 YR DEGREE OR GOLD COMPUTER TECHNICIAN II 4 YR DEGREE OR GOLD PARENT EDUCATOR 4 YR DEGREE LEAD TCT-PEP;LCS 4 YR DEGREE OR GOLD GRANTS COUNSELOR 4 YR DEGREE OCCUPATIONAL THERAPIST 4 YR DEGREE PHYSICAL THERAPIST 4 YR DEGREE SENIOR STAFF ACCOUNTANT 4 YR DEGREE YOUTH SERVICES SPECIALIST 4 YR DEGREE LEAD PARENT EDUCATOR 4 YR DEGREE SUPERINTENDENT'S SECRETARY/CLERK TO 4 YR DEGREE OR GOLD THE BOARD PAYROLL SUPERVISOR 4 YR DEGREE OR GOLD TCT SLCS 4 YR DEGREE COMPUTER TECHNICIAN III 4 YR DEGREE OR GOLD COMPLIANCE FACILITATOR 4 YR DEGREE OR GOLD DATABASE SPECIALIST 4 YR DEGREE OR GOLD CUSTODIAL SUPERVISOR 4 YR DEGREE OR GOLD COMMUNICATION SPECIALIST 4 YR DEGREE SOCIAL WORKER/CASE MANAGER 4 YR DEGREE NEGLECTED & DELINQUENT SPECIALIST 4 YR DEGREE

21 The School District of Pickens County GBA-E(4) Athletic Supplements ACTIVITY DANIEL EASLEY LIBERTY PICKENS Athletic Director 6,881 6,881 6,881 6,881 Varsity Football Head 9,187 9,187 9,187 9,187 Varsity Football First Asst 4,407 4,407 4,407 4,407 Varsity Football Assistant 3,892 3,892 3,892 3,892 Varsity Football Assistant 3,892 3,892 3,892 3,892 Varsity Football Assistant 3,892 3,892 3,892 3,892 Varsity Football Assistant 3,892 3,892 3,892 3,892 JV Football Head 3,298 3,298 3,298 3,298 JV Football Assistant 2,866 2,866 2,866 2,866 Varsity Volleyball Head 1,690 1,690 1,690 1,690 JV Volleyball Head 1,216 1,216 1,216 1,216 Cross Country Head Boys 1,270 1,270 1,270 1,270 Girls 1,270 1,270 1,270 1,270 Varsity Boys Basketball 3,594 3,594 3,594 3,594 Varsity Boys Basketball Assistant 1,540 1,540 1,540 1,540 Varsity Girls Basketball 3,594 3,594 3,594 3,594 Varsity Girls Basketball Assistant 1,540 1,540 1,540 1,540 JV Boys Basketball 1,540 1,540 1,540 1,540 JV Girls Basketball 1,540 1,540 1,540 1,540 9th Grade Boys Basketball "C" 1,232 1,232 1,232 1,232 Varsity Wrestling Head 2,034 2,034 2,034 2,034 Varsity Wrestling Assistant/JV 1,240 1,240 1,240 1,240 Varsity Baseball Head 2,025 2,025 2,025 2,025 Varsity Baseball Assistant 1,240 1,240 1,240 1,240 JV Baseball Head 1,240 1,240 1,240 1,240 Varsity Softball Head 2,025 2,025 2,025 2,025 Varsity Softball Assistant 1,240 1,240 1,240 1,240 JV Softball Head 1,240 1,240 1,240 1,240 Varsity Boys Track Head 1,698 1,698 1,698 1,698 Varsity Girls Track Head 1,698 1,698 1,698 1,698 Varsity Boys Track Assistant 1,124 1,124 1,124 1,124 Varsity Girls Track Assistant 1,124 1,124 1,124 1,124 Varsity Boys Tennis Head 1,235 1,235 1,235 1,235 Varsity Girls Tennis Head 1,235 1,235 1,235 1,235 Varsity Golf Head Boys 1,232 1,232 1,232 1,232 Girls 1,232 1,232 1,232 1,232 JV Boys Golf Boys Girls Varsity Swimming Coach Varsity Boys Soccer Head 1,734 1,734 1,734 1,734 JV Boys Soccer Head 1,233 1,233 1,233 1,233 Varsity Girls Soccer Head 1,734 1,734 1,734 1,734 JV Girls Soccer Head 1,233 1,233 1,233 1,233 Varsity Cheerleader Sponsor 1,575 1,575 1,575 1,575 JV Cheerleader Sponsor 1,232 1,232 1,232 1,232 Competition Cheerleader Sponsor 1,575 1,575 1,575 1,575 JV Competition Cheerleader Sponsor Weight Program Head 1,686 1,686 1,686 1,686

22 The School District of Pickens County GBA-E(4) Athletic Supplements Athletic Trainer (*Certified) 5,621 5,621 5,621 5,621 Athletic Trainer (**Non-Certified) 1,232 1,232 1,232 1,232 Total (with Certified AT) 105, , , ,823 Total (with Non-Certified AT) Note: Only 1 Athletic Trainer allowed (*Certified or **Noncertified). 101, , , ,434 DANIEL EASLEY LIBERTY PICKENS High School Band Director 4,483 4,483 4,483 4,483 Middle Band Director (Additional if assists hig 2,103 2,103 2,103 2,103 Newspaper Annual (Yearbook)

23 GBA-E(4) Athletic Supplements (Middle Schools) Activity Dacusville Edwards Gettys Liberty Pickens Boys Basketball 1,540 1,540 1,540 1,540 1,540 Girls Basketball 1,540 1,540 1,540 1,540 1,540 Football Head 0 2,054 2,054 2,054 2,054 Football Assistant 0 1,232 1,232 1,232 1,232 Football Assistant 0 1,232 1,232 1,232 1,232 Volleyball 1,232 1,232 1,232 1,232 1,232 Cheerleader Sponsor 1,540 1,540 1,540 1,540 1,540 Additional Coach (school to determine sport based on needs) 1,232 1,232 1,232 1,232 1,232 Middle High High School Band Director 4,483 Middle Band Director (Additional if assists high scho 1,098 2,103 Newspaper Annual (Yearbook)

24 Principal Salary Schedule GBA-E (2) SALARY SCHEDULE FOR PRINCIPALS/PROGRAM DIRECTORS THE SUPERINTENDENT WILL DETERMINE A BEGINNING PRINCIPAL SALARY BASED ON THE SCALE BELOW: ELEMENTARY (220 DAYS) SCHOOL SIZE SALARY RANGE $71,000-75, $73,000-77, $75,000-79,500 MIDDLE (230 DAYS) SCHOOL SIZE SALARY RANGE $75,000-80, $80,000-85, $85,000-90,000 HIGH (230 DAYS) SCHOOL SIZE SALARY RANGE $84,000-89, $89,000-94, $94,000-99,000 A PRINCIPAL SALARY MAY EXCEED THE BEGINNING PAY SCALE BASED ON THE FACTORS BELOW: *Base Salary is degree + years experience on the teacher pay scale ELEMENTARY (220 DAYS) SCHOOL SIZE FACTOR Step (Base Salary)* (Base Salary) (Base Salary) SECONDARY (230 DAYS) HIGH SCHOOL MIDDLE SCHOOL Step (Base Salary) (Base Salary) (Base Salary) (Base Salary) (Base Salary) (Base Salary) DISTRICT PROGRAMS SIMPSON CAREER CENTER ADULT ED (Base Salary) 1.50 (Base Salary) 1.40 (Base Salary)

25 Principal Salary Schedule SALARY SCHEDULE FOR ASSISTANT PRINCIPALS Elementary Middle High Base salary + extended days (210) supplement Base salary + extended days (215) supplement Base salary + extended days (220) supplement

26 THE SCHOOL DISTRICT OF PICKENS COUNTY SALARY SCHEDULE FOR CENTRAL SERVICES PERSONNEL File: GBA-E (3) Purpose: The purpose of this document is to establish a salary range for district level employees at the coordinator level and above, exclusive of the superintendent. The superintendent s salary will be set by contractual agreement with the board of trustees. Position Salary Range Assistant Superintendent $95,427- $105,540 Executive Director $81,793- $106,500 Director $68,162- $97,650 Coordinator $59,983- $81,812 Note: Earned degree and length of service will be considered in placement on the salary schedule. If the normal percentage increase, which all district employees receive, places an individual above the limit, the limit will be raised. Revised 9/23/96, 10/27/97, 9/98, 8/27/01, 8/26/02, 8/25/03, 8/23/04, 8/22/05, 8/28/06, 6/4/07, 7/1/08, 7/1/09

27 Salary Schedule for Non-Certified Professionals File GBA-E(8) Purpose: The purpose of this document is to establish a salary range for non-certified professionals. Salary Range Position $16,181-$25,290 Food Service Manager $25,963-$34,274 Registered Nurse (RN) $34,592-$51,562 Benefits Specialist Certification Specialist HVAC Lead Control Technician Grounds Supervisor Maintenance Projects Manager Parenting Facilitator Parts & Equipment Supervisor School Environmental Specialist $37,688-$64,372* Assistant Director of Operations Coordinator of Accounting Coordinator of Budgets Coordinator of Information/Technology Coordinator of Nursing (RN) Coordinator of Purchasing Coordinator of Technical Services District Custodial Supervisor/Hazardous Communications Officer Note: Earned degree and length of service will be considered in placement on salary schedule. If the normal percentage increase, which all district employees receive, placed an individual above the limit, the limit will be raised *Revised 1/8/2010

28 The School District of Pickens County Superintendent's Proposed General Fund Budget Summary Fiscal Year Fiscal Year Fiscal Year Amount % increase/ inc/(dec) (decrease) Amended Projected FY11 to FY10 FY11 to FY10 Estimated Revenues Budget Budget Amended Amended Local Revenue Property Taxes $ 29,230,212 $ 28,923,464 $ (306,748) -1.05% Fee in Lieu of Taxes 41,676 35,000 (6,676) % Other Local Revenue 531, , , % State Revenue State Property Tax Reimbursement 5,897,452 5,897, % Homestead Exemption 1,844,109 1,844, % Merchants Inventory 265, , % Manufacturer's Depreciation 300, ,000 (50,000) % Other State Revenue 14,807,832 14,882,870 75, % Reimbursement for Property Tax (Tier III) 9,717,297 9,910, , % Education Finance Act (no growth) 27,518,308 24,810,618 (2,707,690) -9.84% Other Revenue Transfers from Other Funds 2,954,295 3,810, , % Use of General Fund Balance Total Estimated Revenue $ 93,107,887 $ 91,275,569 $ (1,832,318) -1.97% Estimated Expenditures Salaries $ 61,626,314 $ 59,942,488 $ (1,683,826) -2.73% Benefits 20,361,971 20,708,768 $ 346, % Utility Costs 3,642,575 3,342,575 $ (300,000) -8.24% Purchased Services 4,664,298 3,621,468 $ (1,042,830) % Supplies and Library Books/Periodicals & Equip 2,233,502 2,000,396 $ (233,106) % Other Fees, Fund Modifications and Transits 579,227 1,659,875 $ 1,080, % Total Estimated Expenditures and Transfers to Fund Balance $ 93,107,887 $ 91,275,569 $ (1,832,317) -1.97% 5/26/2010

29 FY GENERAL FUND REVENUE

30 The School District of Pickens County FY General Fund REVENUE Budget 3rd Reading ~ May 24, 2010 REVENUE Account Number/Description Original Budget LEVIES CURRENT OPERATIONS $28,645, PENALTIES & INTEREST ON TAXES 275, OTHER TAXES 2, ,923, REVENUE IN LIEU OF TAXES 35, , TUITION REGULAR DAY SCHOOL 106, DRIVERS EDUCATION FEES 20, TUITION FROM OTHER LEAS 65, , INTEREST REVENUE 379, , RENT 20, CONTRIBUTIONS & DONATIONS 10, MISCELLANEOUS REVENUE 45, , HANDICAPPED TRANSPORTATION 25, HOME INSTRUCTION 3, TRANSPORTATION REIMBURSEMENT 750, TRANS WORKERS COMP 62, FRINGE BENEFITS EMP CONTRIBUTN 12,170, RETIREE INSURANCE 1,620, ,632, KINDERGARTEN 1,746, PRIMARY 4,979, ELEMENTARY 6,847, HIGH SCHOOL 2,850, TRAINABLE MENTAL HANDICAP 80, SPEECH HANDICAPPED 1,119, HOME BOUND 198, EMOTIONALLY HANDICAPPED 147, Page 1 of 2

31 The School District of Pickens County FY General Fund REVENUE Budget 3rd Reading ~ May 24, 2010 REVENUE Account Number/Description Original Budget EDUCABLE MENTAL HANDICAPPED 177, LEARNING DISABILITIES 2,588, HEARING HANDICAPPED 70, VISUALLY HANDICAPPED 53, ORTHOPEDICALLY HANDICAPPED 84, VOCATIONAL 3,749, AUTISIM 117, ,810, REIMBURSEMENT FOR PROPERTY TAX REL. 5,897, HOMESTEAD EXEMPTION 1,844, REIMBURSE PROPERTY TAX RELIEF 9,910, MERCHANTS INVENTORY TAX 265, MANUFACTURER'S DEPRECIATION REIMBUR 250, OTHER STATE PROPERTY TAX 250, ,417, TRANSFER FROM SPECIAL REVENUE-EIA 2,010, TRANSFER FROM SPECIAL REVENUE - EIA 212, TRANSFER FROM EIA FUND 138, TRANSFER FROM SPECIAL REVENUE 75, TRANSFER FROM SPECIAL REVENUE 124, TRANSFER FROM SPECIAL REVENUE 50, TRANSFER FROM SPECIAL REVENUE - EIA 650, TRANSFER INDIRECT COST 250, TRANSFER FROM OTHER-SNS 300, ,810, Total Revenue Budget $91,275, Page 2 of 2

32 FY GENERAL FUND EXPENDITURE BUDGET

33 The School District of Pickens County FY General Fund Budget EXPENDITURE SUMMARY BY FUNCTION AND OBJECT 3rd Reading ~ May 24, 2010 Summary Object Expenditure within Function Original Budget 112 PROFESSIONAL/EDUCATIONAL $2,663, TECHNICAL 993, TEMPORARY SALARIES 45, GROUP HEALTH & LIFE INS. 504, EMPLOYER RETIREMENT 471, SOCIAL SECURITY 279, SUPPLIES 60, TECHNOLOGY & SOFTWARE SU 4, KINDERGARTEN 5,023, PROFESSIONAL/EDUCATIONAL 7,654, TEMPORARY SALARIES 150, GROUP HEALTH & LIFE INS. 754, EMPLOYER RETIREMENT 986, SOCIAL SECURITY 585, SUPPLIES 189, TECHNOLOGY & SOFTWARE SU 14, PRIMARY 10,334, PROFESSIONAL/EDUCATIONAL 13,333, TECHNICAL 33, SERVICE WORK 71, TEMPORARY SALARIES 281, SUPPLEMENTS 95, GROUP HEALTH & LIFE INS. 1,930, EMPLOYER RETIREMENT 1,736, SOCIAL SECURITY 1,030, RENTALS 724, STUDENT TRANSPORTATION 25, TRAVEL SUPPLIES 295, TECHNOLOGY & SOFTWARE SU 25, ELEMENTARY 19,586, Page 1 of 12

34 The School District of Pickens County FY General Fund Budget EXPENDITURE SUMMARY BY FUNCTION AND OBJECT 3rd Reading ~ May 24, 2010 Summary Object Expenditure within Function Original Budget 112 PROFESSIONAL/EDUCATIONAL 8,589, TECHNICAL 17, SERVICE WORK 145, TEMPORARY SALARIES 157, SUPPLEMENTS 25, GROUP HEALTH & LIFE INS. 749, EMPLOYER RETIREMENT 1,121, SOCIAL SECURITY 668, TRAVEL SUPPLIES 214, TECHNOLOGY & SOFTWARE SU 19, HIGH SCHOOL 11,709, PROFESSIONAL/EDUCATIONAL 2,224, TEMPORARY SALARIES 22, GROUP HEALTH & LIFE INS. 212, EMPLOYER RETIREMENT 286, SOCIAL SECURITY 170, SUPPLIES 108, VOCATIONAL 3,023, REPAIRS & MAINTENANCE 3, OTHER GAS/FUEL OIL 6, DRIVER EDUCATION 9, PROFESSIONAL/EDUCATIONAL 399, TECHNICAL 228, TEMPORARY SALARIES 10, GROUP HEALTH & LIFE INS. 78, EMPLOYER RETIREMENT 80, SOCIAL SECURITY 48, EDUCABLE MENTALLY HAND. 845, PROFESSIONAL/EDUCATIONAL 87, TECHNICAL 139, TEMPORARY SALARIES 2, GROUP HEALTH & LIFE INS. 43, EMPLOYER RETIREMENT 29, SOCIAL SECURITY 17, Page 2 of 12

35 The School District of Pickens County FY General Fund Budget EXPENDITURE SUMMARY BY FUNCTION AND OBJECT 3rd Reading ~ May 24, 2010 Summary Object Expenditure within Function Original Budget 323 REPAIRS & MAINTENANCE TRAVEL TRAINABLE MENT. HANDICAP 320, PROFESSIONAL/EDUCATIONAL 104, TECHNICAL 152, TEMPORARY SALARIES 1, GROUP HEALTH & LIFE INS. 48, EMPLOYER RETIREMENT 33, SOCIAL SECURITY 19, ORTHOPEDICALLY HANDICAP 359, PROFESSIONAL/EDUCATIONAL 59, GROUP HEALTH & LIFE INS. 4, EMPLOYER RETIREMENT 7, SOCIAL SECURITY 4, SUPPLIES VISUALLY HANDICAPPED 76, PROFESSIONAL/EDUCATIONAL 153, TECHNICAL 36, GROUP HEALTH & LIFE INS. 25, EMPLOYER RETIREMENT 24, SOCIAL SECURITY 14, HEARING HANDICAPPED 254, PROFESSIONAL/EDUCATIONAL 371, TEMPORARY SALARIES 3, GROUP HEALTH & LIFE INS. 49, EMPLOYER RETIREMENT 47, SOCIAL SECURITY 28, SPEECH HANDICAPPED 500, PROFESSIONAL/EDUCATIONAL 2,103, TECHNICAL 118, TEMPORARY SALARIES 25, GROUP HEALTH & LIFE INS. 226, EMPLOYER RETIREMENT 286, SOCIAL SECURITY 169, Page 3 of 12

36 The School District of Pickens County FY General Fund Budget EXPENDITURE SUMMARY BY FUNCTION AND OBJECT 3rd Reading ~ May 24, 2010 Summary Object Expenditure within Function Page 4 of 12 Original Budget 127 LEARNING DISABLITIES 2,930, PROFESSIONAL/EDUCATIONAL 309, TECHNICAL 87, TEMPORARY SALARIES 5, GROUP HEALTH & LIFE INS. 52, EMPLOYER RETIREMENT 51, SOCIAL SECURITY 30, EMOTIONALLY HANDICAPPED 536, PROFESSIONAL/EDUCATIONAL 101, GROUP HEALTH & LIFE INS. 9, EMPLOYER RETIREMENT 13, SOCIAL SECURITY 7, PRESCHOOL HAND. IT 3&4 YR 132, TECHNICAL 18, GROUP HEALTH & LIFE INS. 6, EMPLOYER RETIREMENT 2, SOCIAL SECURITY 1, PRESCHOOL SELF CON. 3 & 4 28, PROFESSIONAL/EDUCATIONAL 239, TECHNICAL 53, GROUP HEALTH & LIFE INS. 41, EMPLOYER RETIREMENT 37, SOCIAL SECURITY 22, EARLY CHILDHOOD PROGRAMS 394, PROFESSIONAL/EDUCATIONAL 730, GROUP HEALTH & LIFE INS. 70, EMPLOYER RETIREMENT 94, SOCIAL SECURITY 55, GIFTED & TALENTED ACADEM 951, PROFESSIONAL/EDUCATIONAL 386, TECHNICAL 32, GROUP HEALTH & LIFE INS. 11, EMPLOYER RETIREMENT 51,321.96

37 The School District of Pickens County FY General Fund Budget EXPENDITURE SUMMARY BY FUNCTION AND OBJECT 3rd Reading ~ May 24, 2010 Summary Object Expenditure within Function Original Budget 230 SOCIAL SECURITY 30, RENTALS 15, HOMEBOUND 527, PROFESSIONAL/EDUCATIONAL 222, TEMPORARY SALARIES 2, GROUP HEALTH & LIFE INS. 23, EMPLOYER RETIREMENT 28, SOCIAL SECURITY 17, REPAIRS & MAINTENANCE 1, TRAVEL 1, SUPPLIES 3, GIFTED & TALENTED-ARTIST 298, PROFESSIONAL/EDUCATIONAL 22, GROUP HEALTH & LIFE INS. 2, EMPLOYER RETIREMENT 2, SOCIAL SECURITY 1, AUTISM 29, TECHNICAL 4, GROUP HEALTH & LIFE INS. 3, EMPLOYER RETIREMENT 4, SOCIAL SECURITY 2, SUPPLIES ADULT BASIC 14, PROFESSIONAL/EDUCATIONAL 1, EMPLOYER RETIREMENT SOCIAL SECURITY SUPPLIES ADULT SECONDARY 2, ADMINISTRATIVE 26, TECHNICAL 37, OFFICE/CLERICAL 9, GROUP HEALTH & LIFE INS. 15, EMPLOYER RETIREMENT 9, SOCIAL SECURITY 5, Page 5 of 12

38 The School District of Pickens County FY General Fund Budget EXPENDITURE SUMMARY BY FUNCTION AND OBJECT 3rd Reading ~ May 24, 2010 Summary Object Expenditure within Function Original Budget 188 PARENTING\FAMILY LITERACY 104, STUDENT TRANSPORTATION 7, INST. PUPIL ACTIVITES 7, ADMINISTRATIVE 76, OFFICE/CLERICAL 30, GROUP HEALTH & LIFE INS. 6, EMPLOYER RETIREMENT 13, SOCIAL SECURITY 8, LEGAL SERVICES 20, SUPPLIES TECHNOLOGY & SOFTWARE SU ATTENDANCE-SOCIAL WORK 156, PROFESSIONAL/EDUCATIONAL 1,839, GROUP HEALTH & LIFE INS. 144, EMPLOYER RETIREMENT 237, SOCIAL SECURITY 140, INSTRUCTION IMPROVEMENT 17, GUIDANCE 2,379, STUDENT SERVICES 5, TRAVEL 2, SUPPLIES 15, HEALTH SERVICES 22, OFFICE/CLERICAL 20, GROUP HEALTH & LIFE INS. 3, EMPLOYER RETIREMENT 2, SOCIAL SECURITY 1, PSYCHOLOGICAL SERVICES 27, ADMINISTRATIVE 180, Page 6 of 12

39 The School District of Pickens County FY General Fund Budget EXPENDITURE SUMMARY BY FUNCTION AND OBJECT 3rd Reading ~ May 24, 2010 Summary Object Expenditure within Function Original Budget 112 PROFESSIONAL/EDUCATIONAL 136, OFFICE/CLERICAL 98, GROUP HEALTH & LIFE INS. 37, EMPLOYER RETIREMENT 53, SOCIAL SECURITY 31, INSTRUCTION IMPROVEMENT 10, TRAVEL 3, PRINTING & BINDING 1, SUPPLIES 13, IMP. OF INST. CURRICULM 565, PROFESSIONAL/EDUCATIONAL 1,331, OFFICE/CLERICAL 85, TEMPORARY SALARIES 11, GROUP HEALTH & LIFE INS. 121, EMPLOYER RETIREMENT 182, SOCIAL SECURITY 108, REPAIRS & MAINTENANCE 16, SUPPLIES 18, LIBRARY BOOKS 72, PERIODICALS 20, TECHNOLOGY & SOFTWARE SU 14, LIBRARY & MEDIA SERVICES 1,982, ADMINISTRATIVE 91, OFFICE/CLERICAL 28, GROUP HEALTH & LIFE INS. 8, EMPLOYER RETIREMENT 15, SOCIAL SECURITY 9, SUPPLIES 8, SUPERVISION SPECIAL PROG. 160, INSTRUCTION IMPROVEMENT 1, TRAVEL 32, SUPPLIES 7, TECHNOLOGY & SOFTWARE SU DUES & FEES IMP. OF INST. IN SERVICE 41, Page 7 of 12

40 The School District of Pickens County FY General Fund Budget EXPENDITURE SUMMARY BY FUNCTION AND OBJECT 3rd Reading ~ May 24, 2010 Summary Object Expenditure within Function Original Budget 115 OFFICE/CLERICAL 2, EMPLOYER RETIREMENT SOCIAL SECURITY AUDIT SERVICES 40, LEGAL SERVICES 87, TRAVEL 20, SUPPLIES 2, DUES & FEES 26, LIABILITY TORT/INSURANCE 6, BOARD OF EDUCATION 186, ADMINISTRATIVE 120, OFFICE/CLERICAL 36, GROUP HEALTH & LIFE INS. 9, EMPLOYER RETIREMENT 20, SOCIAL SECURITY 12, OTHER EMPLOYEE BENEFITS 12, TRAVEL 9, SUPPLIES 4, DUES & FEES TRANSITS 1,208, OFFICE OF SUPERINTENDENT 1,433, ADMINISTRATIVE 3,615, OFFICE/CLERICAL 1,416, GROUP HEALTH & LIFE INS. 506, EMPLOYER RETIREMENT 648, SOCIAL SECURITY 384, RENTALS 195, TRAVEL 16, SUPPLIES 55, TECHNOLOGY & SOFTWARE SU 14, DUES & FEES SCHOOL ADMINISTRATION 6,854, ADMINISTRATIVE 101, PROFESSIONAL/OTHER 150, OFFICE/CLERICAL 211, Page 8 of 12

41 The School District of Pickens County FY General Fund Budget EXPENDITURE SUMMARY BY FUNCTION AND OBJECT 3rd Reading ~ May 24, 2010 Summary Object Expenditure within Function Original Budget 120 TEMPORARY SALARIES 1, GROUP HEALTH & LIFE INS. 50, EMPLOYER RETIREMENT 59, SOCIAL SECURITY 35, DATA PROCESSING SERVICES 9, REPAIRS & MAINTENANCE 5, RENTALS TRAVEL 3, TECHNOLOGY PURCHASED SVCS 3, SUPPLIES 8, TECHNOLOGY & SOFTWARE SU 10, EQUIPMENT 5, OTHER OBJECTS 11, FISCAL SERVICES 666, ADMINISTRATIVE 85, OFFICE/CLERICAL 49, CRAFTS/TRADES 1,125, SERVICE WORK 2,298, TEMPORARY SALARIES 45, SUPPLEMENTS 5, GROUP HEALTH & LIFE INS. 621, EMPLOYER RETIREMENT 458, SOCIAL SECURITY 272, STAFF SERVICES 3, MANAGEMENT SERVICES 46, PUBLIC UTILITY SERVICES 234, REPAIRS & MAINTENANCE 891, PROPERTY INSURANCE 480, OTHER PROPERTY SERVICES 13, TRAVEL 1, COMMUNICATION 259, ADVERTISING 1, SUPPLIES 375, TECHNOLOGY & SOFTWARE SU 1, ELECTRICITY 2,200, NATURAL GAS 519, PROPANE GAS Page 9 of 12

42 The School District of Pickens County FY General Fund Budget EXPENDITURE SUMMARY BY FUNCTION AND OBJECT 3rd Reading ~ May 24, 2010 Summary Object Expenditure within Function Original Budget 473 OTHER GAS/FUEL OIL 82, OPERATION & MAINTENANCE 10,071, PROFESSIONAL/OTHER 87, OFFICE/CLERICAL 111, OPERATIVE 1,747, GROUP HEALTH & LIFE INS. 467, EMPLOYER RETIREMENT 250, SOCIAL SECURITY 148, STAFF SERVICES 7, REPAIRS & MAINTENANCE 2, STUDENT TRANSPORTATION 10, TRAVEL 3, SUPPLIES 3, TECHNOLOGY & SOFTWARE SU 9, STUDENT TRANSPORTATION 2,848, GROUP HEALTH & LIFE INS. 256, EMPLOYER RETIREMENT 288, SOCIAL SECURITY 171, FOOD SERVICES 715, OFFICE/CLERICAL 46, GROUP HEALTH & LIFE INS. 6, EMPLOYER RETIREMENT 5, SOCIAL SECURITY 3, RENTALS 12, TRAVEL 1, SUPPLIES 9, INTERNAL SERVICES 85, OTHER PROFESSIONAL & TECH 385, SECURITY 385, MANAGEMENT SERVICES 13, PLANNING 13, PROFESSIONAL/EDUCATIONAL 81, OFFICE/CLERICAL 28, Page 10 of 12

43 The School District of Pickens County FY General Fund Budget EXPENDITURE SUMMARY BY FUNCTION AND OBJECT 3rd Reading ~ May 24, 2010 Summary Object Expenditure within Function Original Budget 210 GROUP HEALTH & LIFE INS. 9, EMPLOYER RETIREMENT 14, SOCIAL SECURITY 8, PROFESSIONAL & TECHNICAL 7, TRAVEL 1, PRINTING & BINDING 20, OTHER PURCHASED SERVICES 3, SUPPLIES 3, TECHNOLOGY & SOFTWARE SU OTHER OBJECTS 5, INFORMATION SERVICES 182, ADMINISTRATIVE 98, OFFICE/CLERICAL 172, TERMINAL LEAVE 350, GROUP HEALTH & LIFE INS. 13, KEY MAN LIFE 71, EMPLOYER RETIREMENT 34, SOCIAL SECURITY 20, UNEMPLOYMENT COMPENSATION 390, WORKMENS COMPENSATION 551, STAFF SERVICES 43, RENTALS 22, TRAVEL 3, OTHER PURCHASED SERVICES 3, SUPPLIES 19, TECHNOLOGY & SOFTWARE SU 1, DUES & FEES STAFF SERVICES 1,795, ADMINISTRATIVE 118, PROFESSIONAL/OTHER 361, OFFICE/CLERICAL 68, TEMPORARY SALARIES 8, GROUP HEALTH & LIFE INS. 61, EMPLOYER RETIREMENT 71, SOCIAL SECURITY 42, MANAGEMENT SERVICES 4, Page 11 of 12

44 The School District of Pickens County FY General Fund Budget EXPENDITURE SUMMARY BY FUNCTION AND OBJECT 3rd Reading ~ May 24, 2010 Summary Object Expenditure within Function Original Budget 316 DATA PROCESSING SERVICES 71, REPAIRS & MAINTENANCE 176, TRAVEL 24, TECHNOLOGY PURCHASED SVCS 5, PRINTING & BINDING SUPPLIES 9, TECHNOLOGY & SOFTWARE SU 301, PUPIL-USE TECHNOLOGY & SW 6, TECHNOLOGY & DATA PROCESS 1,332, CRAFTS/TRADES 25, OPERATIVE 40, TEMPORARY SALARIES 10, SUPPLEMENTS 594, GROUP HEALTH & LIFE INS. 3, EMPLOYER RETIREMENT 70, SOCIAL SECURITY 42, REPAIRS & MAINTENANCE 50, TRAVEL OTHER PROFESSIONAL & TECH 45, SUPPLIES 53, OTHER GAS/FUEL OIL 27, PUPIL ACTIVITIES 104, PUPIL SERVICE ACTIVITIES 1,066, TRANSITS 97, PAYMENTS TO OTHER GOV. 97, TRANSITS 32, MEDICAID PAYMENTS TO SDE 32, REDEMPTION OF PRINCIPAL 148, INTEREST EXPENSE 18, DEBT SERVICE 166, Total Expenditure Budget $91,275, Page 12 of 12

45 DESCRIPTION OF FUNCTIONS

46 This budget is presented on a functional basis. Below is a description of the functional categories for your reference. Function means the action a person takes or the purpose for which a thing exists or is used. The function describes activities for which services or material objects are acquired. The activities of a school district are classified into five (5) broad functional areas -- Instruction, Supporting Services, Community Services, Non-programmed Charges and Debt Services. Functions are further broken down into sub-functions and service areas which are subsequently subdivided into areas of responsibility. 100 INSTRUCTION. Activities dealing directly with the teaching of students or the interaction between teacher and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving cocurricular activities. It may also be provided through some other approved medium such as television, radio, telephone, and correspondence. Included here are the activities of aides or assistants of any type (clerks, graders, teaching machines, etc.) which assist in the instructional process. 111 Kindergarten Programs. Learning experiences concerned with knowledge, skills, appreciations, attitudes, and behavioral characteristics considered to be needed by all students in terms of their awareness of life within our culture and which normally may be achieved during the kindergarten years. These are defined by applicable State laws and regulations. 112 Primary Programs (Grades one through three). Learning experiences concerned with knowledge, skills, appreciations, attitudes, and behavioral characteristics considered to be needed by all students in terms of their awareness of life within our culture and the world of work and which normally may be achieved during the school years one through three. 113 Elementary Programs (Grades four through eight). Learning experiences concerned with knowledge, skills, appreciations, attitudes, and behavioral characteristics considered to be needed by all students in terms of understanding themselves and their relationship with society and various career clusters, and which normally may be achieved during the school years four through eight. 114 High School Programs (Grades nine through twelve). Learning experiences concerned with knowledge, skills, appreciations, attitudes, and behavioral characteristics considered to be needed by all students in terms of understanding themselves and their relationship with society and the various occupations and/or professions which normally may be achieved during the school years nine through twelve. 115 Career and Technology Education (Vocational) Programs. Learning experiences concerned with offering training in one or more skilled

47 or semiskilled trades or occupations as a supplement to the high school program. 117 Driver Education Program (Optional). Learning experiences concerned with offering training in the safe and efficient operation of a motor vehicle as a supplement to the high school program. 121 Educable Mentally Handicapped. Instructional activities provided to children whose intellectual limitations require specialized instruction to enable them to function socially and economically. 122 Trainable Mentally Handicapped. Instructional activities and training programs for children of legal school age, who have been identified as having a mental capacity below that of those considered educable, to assist them in becoming self-sufficient. (Profoundly Mentally Handicapped Children are included in this function.) 123 Orthopedically Handicapped. Instructional activities and programs provided for students who have physical impairments which interfere with normal functions of the bones, joints, or muscles to such an extent as to require special facilities and instructional methods. 124 Visually Handicapped. Instructional activities and learning experiences provided for students who have no vision or whose visual limitations result in educational handicaps. 125 Hearing Handicapped. Instructional activities and learning experiences provided for children four years old or older who are professionally certified as having hearing deficiencies. 126 Speech Handicapped. Instructional activities and learning experiences for students with speech and language impediments which interfere with or limit the individual's ability to formulate, express, receive, or interpret oral language. 127 Learning Disabilities. Instructional activities and learning experiences provided for students who exhibit a disorder in one or more of the basic psychological processes involved in understanding or using spoken and/or written communication. 128 Emotionally Handicapped. Instructional activities and learning experiences provided to students who demonstrate adequate intellectual potential, but whose learning is impaired by emotional, motivational or social disturbances. 136 Preschool Handicapped Itinerant (3- and 4-Year-Olds). Instructional activities and learning experiences provided by the school district to three- and four-year old preschool handicapped children at the school level. 137 Preschool Handicapped Self-Contained (3- and 4-Year-Olds). Instructional activities and learning experiences provided at the

48 school level for three- and four-year old preschool handicapped children in self-contained environments. 139 Early Childhood Programs. Early childhood development programs for children from birth to four years old who have indicated significant readiness deficiencies. Only instructional costs are included here. Any childcare or custodial services provided should be recorded in Function 350 Custody and Care of Children. 141 Gifted and Talented Academic. Instructional activities provided for students who possess demonstrated or potential abilities for high performance in academic areas. (See Function 148 for definition of Gifted and Talented Artistic.) 145 Homebound. Instructional activities provided for students who cannot attend school, even with the help of transportation, wherever they may be confined. A physician must certify that the student is unable to attend school but may profit from instruction given in the home or hospital. 148 Gifted and Talented Artistic. Instructional activities provided for students identified as having demonstrated or potential abilities for high performance in one or more of the following artistic areas: dance, drama, music, and visual arts. 161 Autism. Instructional activities and learning experiences for students who have been diagnosed as being autistic. 181 Adult Basic Education Programs. Instructional activities concerned with the fundamental tools of learning for adults who have never attended school, or whose formal schooling was interrupted, and who need the knowledge and skills necessary to raise their level of education, to increase self-confidence and/or self-determination, to prepare for an occupation, and to function more responsibly as citizens. 182 Adult Secondary Education Programs. Instructional activities designed to develop knowledge, skills, appreciations, attitudes, and behavioral characteristics considered necessary for adults who, having completed or interrupted formal schooling, have accepted adult roles and responsibilities and are preparing for postsecondary careers and/or post-secondary education programs. 188 Parenting/Family Literacy. Instructional activities associated with the education of families. Programs in parenting/family literacy programs provide training and support services that enable parents to enhance their child s development.

49 200 SUPPORT SERVICES. Supporting services provide administrative, technical, personal (such as guidance and health), and logistical support to facilitate and enhance instruction. 211 Attendance and Social Work Services. Services and activities which are designed to improve student attendance at school and which attempt to prevent or solve student problems involving the home, the school, and the community. 212 Guidance Services. Services and activities designed to provide counseling to students and parents, provide consultation with other staff members on learning problems, assist students in personal and social development, assess the abilities of students, assist students as they make their own educational and career plans and choices, provide referral assistance, and work with other staff members in planning and conducting guidance programs for students. Includes activities for compiling, maintaining, and interpreting cumulative records of individual students such as standardized test results and school performance. 213 Health Services. Physical and mental health services which are not direct instruction. Included are activities that provide students with appropriate medical, dental, and nursing services. 214 Psychological Services. Activities include administering psychological tests and interpreting the results, gathering and interpreting information about student behavior, working with other staff members in planning school programs to meet the special needs of students as indicated by psychological testing, behavioral evaluation, and planning and managing a program of psychological services. 221 Improvement of Instruction Curriculum Development. Activities designed to assist instructional staff in preparing curriculum materials, developing a curriculum which stimulates and motivates students. Assistant Superintendents of Instruction should be charged here. (Do not include inservice training in this function. See Function 224.) 222 Library and Media Services. Activities such as selecting, acquiring, preparing, cataloging, and circulating books and other materials, planning the use of the library by students, teachers and other members of the instructional staff, and guiding individuals in their use of library materials. 223 Supervision of Special Programs. Activities associated with the overall supervision, coordination, and direction of special programs. These activities include Title I Coordinators, Adult Education Coordinators, SSI Coordinators, etc. 224 Improvement of Instruction Inservice and Staff Training. Costs related to receiving training by members of the instructional staff during the time of their service to the school system or school.

50 Activities include workshops, demonstrations, school visits, courses for college credit, sabbatical leaves, inservice consultant fees, and transportation related to inservice. Inservice training for noninstructional staff should be charged to the appropriate function. (e.g., Food Service staff training should be charged to Function 256.) 231 Board of Education. Activities of the elected or appointed body which has been created according to state law and vested with responsibilities for educational activities in a given administrative unit. 232 Office of Superintendent. Activities performed by the superintendent and deputy, associate, or assistant superintendents, in the direction and management of all affairs of the school district. This program area includes all personnel and materials in the Office of the Superintendent. 233 School Administration. Activities concerned with overall administrative responsibility for a single school or a group of schools. Included are the activities performed by the principal, assistant principals, and other assistants in the supervision of all operations of the school. Clerical staff for these activities are included. 252 Fiscal Services. Activities concerned with the fiscal operation of the school district. This function includes budgeting, receiving and disbursing, financial accounting, payroll, inventory control, and managing funds. 254 Operation and Maintenance of Plant. Activities concerned with keeping the physical plant open, comfortable, and safe for use, and the grounds, buildings, and equipment in working condition. Exclude activities which maintain security in schools, on school grounds, and in the vicinity of schools. Expenditures for these activities should be reported in Function Student Transportation (State Mandated). Activities concerned with the conveyance of students from home to school as provided by state law. (See Functions 251 and 271 for pupil transportation costs not provided by state law.) 256 Food Services. Activities concerned with providing food to students and staff. This includes the preparation and serving of regular and incidental meals, breakfasts, lunches, or snacks in connection with school activities and the delivery of food. This function is limited in use to the Food Service Fund. 257 Internal Services. Activities concerned with buying, storing, and distributing supplies, furniture, and equipment, and those activities concerned with duplicating and printing for the school district. 258 Security. Activities concerned with maintaining order and safety in school buildings, on the grounds and in the vicinity of schools at all

51 times. Included are police activities for school functions, traffic control on grounds and in the vicinity of schools, building alarms, metal detectors, security guards, and similar security items.) 259 Internal Auditing Services. Activities concerned with verifying the account records, which includes evaluating the adequacy of the internal control system, verifying and safeguarding assets, reviewing the reliability of the accounting and reporting systems, and ascertaining compliance with established policies and procedures. 262 Planning. Includes activities on a system-wide basis associated with conducting and managing programs of planning, research, development, evaluation, and statistics (activities concerned with gathering data) for a school district. (Include activities related to the districts strategic plan and school renewal plans). 263 Information Services. Activities concerned with writing, editing, and other preparations necessary to disseminate educational and administrative information to students, staff, or the general public through direct mailing, the news media, or personal contact. 264 Staff Services. Human resource activities concerned with maintaining an efficient staff for the school system including such activities as recruiting and placement, staff transfers, and staff accountability. 266 Technology and Data Processing Services. Activities concerned with preparing data for storage and retrieval for reproduction as information for management and reporting. Includes technology services for activities related to computer operations, supervision of data processing, systems analysis services, and programming services. Also includes operations services related to scheduling, maintaining, and producing data. (Include contracted vendor support here.) 271 Pupil Service Activities. Expenditures for non-instructional schoolsponsored activities, such as Athletic competitions, cheerleading activities, band activities, chorus activities, and other related interscholastic activities outside the regular instruction program. Coaching supplements and salaries and support for Athletic Directors are charged here. (Pupil transportation for field trips and other transportation costs not provided by state law are included in this function.) 400 OTHER CHARGES. Intergovernmental expenditures and conduit-type payments (outgoing transfers) to other school districts or administrative units in the state and transfers from one fund to another in the school district.

52 412 Payments to Other Governmental Units. Payments made for services such as tuition, transportation, and special education services rendered to students residing in the paying district. Also included are payments made to other state agencies such as the State Retirement System for school employees benefits and reimbursements of unexpended funds for restricted grants passed through the Office of the Governor. 500 DEBT SERVICE. Transactions related to servicing the debt of a school district, including payments of both principal and interest. Normally, only long-term debt service (obligations exceeding one year) is recorded here.

53 FY GENERAL FUND EXPENDITURE BUDGET SUMMARY BY FUNCTION

54 The School District of Pickens County FY General Fund Budget EXPENDITURES BY FUNCTION 3rd Reading ~ May 24, 2010 Expenditure Function Original Budget 111 KINDERGARTEN $5,023, PRIMARY 10,334, ELEMENTARY 19,586, HIGH SCHOOL 11,709, VOCATIONAL 3,023, DRIVER EDUCATION 9, EDUCABLE MENTALLY HAND. 845, TRAINABLE MENT. HANDICAP 320, ORTHOPEDICALLY HANDICAP 359, VISUALLY HANDICAPPED 76, HEARING HANDICAPPED 254, SPEECH HANDICAPPED 500, LEARNING DISABLITIES 2,930, EMOTIONALLY HANDICAPPED 536, PRESCHOOL HAND. IT 3&4 YR 132, PRESCHOOL SELF CON. 3 & 4 28, EARLY CHILDHOOD PROGRAMS 394, GIFTED & TALENTED ACADEM 951, HOMEBOUND 527, GIFTED & TALENTED-ARTIST 298, AUTISM 29, ADULT BASIC 14, ADULT SECONDARY 2, PARENTING\FAMILY LITERACY 104, INST. PUPIL ACTIVITES 7, ATTENDANCE-SOCIAL WORK 156, GUIDANCE 2,379, HEALTH SERVICES 22, PSYCHOLOGICAL SERVICES 27, IMP. OF INST. CURRICULM 565, LIBRARY & MEDIA SERVICES 1,982, SUPERVISION SPECIAL PROG. 160, IMP. OF INST. IN SERVICE 41, BOARD OF EDUCATION 186, OFFICE OF SUPERINTENDENT 1,433, SCHOOL ADMINISTRATION 6,854, FISCAL SERVICES 666, OPERATION & MAINTENANCE 10,071, Page 1 of 2

55 The School District of Pickens County FY General Fund Budget EXPENDITURES BY FUNCTION 3rd Reading ~ May 24, 2010 Expenditure Function Original Budget 255 STUDENT TRANSPORTATION 2,848, FOOD SERVICES 715, INTERNAL SERVICES 85, SECURITY 385, PLANNING 13, INFORMATION SERVICES 182, STAFF SERVICES 1,795, TECHNOLOGY & DATA PROCESS 1,332, PUPIL SERVICE ACTIVITIES 1,066, PAYMENTS TO OTHER GOV. 97, MEDICAID PAYMENTS TO SDE 32, DEBT SERVICE 166, Total Expenditure Budget $91,275, Page 2 of 2

56 FY GENERAL FUND EXPENDITURE BUDGET SUMMARY BY OBJECT

57 The School District of Pickens County FY General Fund Budget EXPENDITURES BY OBJECT 3rd Reading ~ May 24, 2010 Object of Expenditure Original Budget 111 ADMINISTRATIVE $4,512, PROFESSIONAL/EDUCATIONAL 43,149, PROFESSIONAL/OTHER 599, TECHNICAL 1,954, OFFICE/CLERICAL 2,417, CRAFTS/TRADES 1,150, OPERATIVE 1,787, SERVICE WORK 2,515, TEMPORARY SALARIES 784, SUPPLEMENTS 720, TERMINAL LEAVE 350, GROUP HEALTH & LIFE INS. 7,189, KEY MAN LIFE 71, EMPLOYER RETIREMENT 7,838, SOCIAL SECURITY 4,655, UNEMPLOYMENT COMPENSATION 390, WORKMENS COMPENSATION 551, OTHER EMPLOYEE BENEFITS 12, PROFESSIONAL & TECHNICAL 7, INSTRUCTION IMPROVEMENT 29, STUDENT SERVICES 5, STAFF SERVICES 53, MANAGEMENT SERVICES 64, DATA PROCESSING SERVICES 80, AUDIT SERVICES 40, LEGAL SERVICES 107, PUBLIC UTILITY SERVICES 234, REPAIRS & MAINTENANCE 1,145, PROPERTY INSURANCE 480, RENTALS 969, OTHER PROPERTY SERVICES 13, STUDENT TRANSPORTATION 42, TRAVEL 125, COMMUNICATION 259, TECHNOLOGY PURCHASED SVCS 8, ADVERTISING 1, PRINTING & BINDING 21, OTHER PROFESSIONAL & TECH 430, Page 1 of 2

58 The School District of Pickens County FY General Fund Budget EXPENDITURES BY OBJECT 3rd Reading ~ May 24, 2010 Object of Expenditure Original Budget 399 OTHER PURCHASED SERVICES 7, SUPPLIES 1,478, LIBRARY BOOKS 72, PERIODICALS 20, TECHNOLOGY & SOFTWARE SU 418, ELECTRICITY 2,200, NATURAL GAS 519, PROPANE GAS OTHER GAS/FUEL OIL 115, EQUIPMENT 5, PUPIL-USE TECHNOLOGY & SW 6, REDEMPTION OF PRINCIPAL 148, INTEREST EXPENSE 18, DUES & FEES 28, LIABILITY TORT/INSURANCE 6, PUPIL ACTIVITIES 104, OTHER OBJECTS 16, TRANSITS 1,338, Total Expenditure Budget $91,275, Page 2 of 2

59 GENERAL FUND BUDGET REDUCTIONS FY Elementary Literacy Specialists (18 FTEs) Reading Interventionists (2 FTEs) Central Services/District-wide Personnel (8.4 FTEs) Alternative Education GF support Parenting Program GF support Buyout option for AV Presentation Boards (No Promethean Board Refresh) Operational Division (Repair and Maintenance) Merge LHS and DHS Bus Center (1 FTE) Reduce 5 Days School Nurses Reduce Band Supplies 50% Reduce Energy, Telecommunications, and Water Budgets Reduce Non-sport supplements 14.7% Reduce Central Services Divisional budgets for supplies and professional development School per pupil allocations to 75% level Reduce 3 Days Academic Paraprofessionals Reduce 3 Days K5 Teaching Assistants Reduce 5 Days Elementary, Middle and High School Secretaries Reduce 5 Days Media Specialists Reduce 3 Days Elementary Technology Assistants Reduce 10 Days Parenting Facilitator Reduce 10 Days and make part-time Parenting Secretary Funding for Alternative Education Program (5.5 FTEs) Clerical based on SDPC Staffing Standards (5 FTEs) Media Clerks (16.03 FTEs) Consolidate 2 Media Specialists positions (4 schools = part time) Guidance Counselors (7 FTEs) per SDE staffing standards Half-day program for K4 (3.5 teachers and 3.5 aides) Apply 21.5:1 Staffing ratio (26.5 FTEs) QZAB maturity reduced line-item School District of Pickens County Communication Services 1348 Griffin Mill Road Easley, SC P F

60 The School District of Pickens County History of Eduction Finance Act Base Student Cost School Year BSC Proviso BSC Funded Difference $ $ $ 791 $ 683 $ (108) $ 846 $ 764 $ (82) $ 913 $ 860 $ (53) $ 986 $ 942 $ (44) $ 1,056 $ 995 $ (61) $ 1,116 $ 1,088 $ (28) $ 1,180 $ 1,178 $ (2) $ 1,240 $ 1,216 $ (24) $ 1,302 $ 1,248 $ (54) $ 1,341 $ 1,337 $ (4) $ 1,392 $ 1,392 $ $ 1,467 $ 1,467 $ $ 1,539 $ 1,539 $ $ 1,562 $ 1,505 $ (57) $ 1,585 $ 1,532 $ (53) $ 1,581 $ 1,581 $ $ 1,619 $ 1,619 $ $ 1,684 $ 1,681 $ (3) $ 1,760 $ 1,750 $ (10) $ 1,839 $ 1,830 $ (9) $ 1,879 $ 1,879 $ $ 1,937 $ 1,937 $ $ 2,012 $ 2,002 $ (10) $ 2,073 $ 1,881 $ (192) $ 2,033 $ 1,775 $ (258) $ 2,033 $ 1,644 $ (389) $ 1,852 $ 1,820 $ (32) $ 2,290 $ 2,290 $ $ 2,367 $ 2,367 $ $ 2,476 $ 2,476 $ $ 2,578 $ 2,184 $ (394) $ 2,034 $ 1,764 $ (270) $ 1,630

61 $3,000 $2,500 $2,000 $1,500 $1,000 $500 $ EFA Base Student Cost History BSC Proviso BSC Funded Amount Fiscal Year

62 2010 INDEX OF TAXPAYING ABILITY FOR FY EFA FORMULA FINAL FROM THE SC DEPARTMENT OF REVENUE NO DISTRICT NAME INDEX NO DISTRICT NAME INDEX 0160 ABBEVILLE HAMPTON AIKEN HORRY ALLENDALE JASPER ANDERSON KERSHAW ANDERSON LANCASTER ANDERSON LAURENS ANDERSON LAURENS ANDERSON LEE BAMBERG LEXINGTON BAMBERG LEXINGTON BARNWELL LEXINGTON BARNWELL LEXINGTON BARNWELL LEXINGTON BEAUFORT MCCORMICK BERKELEY MARION CALHOUN MARION CHARLESTON MARION CHEROKEE MARLBORO CHESTER NEWBERRY CHESTERFIELD OCONEE CLARENDON ORANGEBURG CLARENDON ORANGEBURG CLARENDON ORANGEBURG COLLETON PICKENS DARLINGTON RICHLAND DILLON RICHLAND DILLON SALUDA DILLON SPARTANBURG DORCHESTER SPARTANBURG DORCHESTER SPARTANBURG EDGEFIELD SPARTANBURG FAIRFIELD SPARTANBURG FLORENCE SPARTANBURG FLORENCE SPARTANBURG FLORENCE SUMTER FLORENCE SUMTER FLORENCE UNION GEORGETOWN WILLIAMSBURG GREENVILLE YORK GREENWOOD YORK GREENWOOD YORK GREENWOOD YORK HAMPTON INDEX FOR FY EFA TOTAL For 2009 Index, SDPC ranks 11th out of 85 school districts For 2010 Index, SDPC ranked 14th out of 85 school districts F:\USERS\FIN1\FY11 BUDGET\34.xlsx 5/26/2010

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65 FY11 Maximum Allowable Increase Calculations Maximum Allowable Increase per Act Without Tier I, II, and III Local Revenue FY10 Original Budget Levies for Current Operations $ 29,227,712 Other Taxes 2,500 Revenue in Lieu of Taxes 41,676 Reimbursement for Property Tax Homestead Exemption Total - Local Revenue $ 29,271,888 Increase in average annual 2.70% personal income over last three years School Maintenance Allowance 1.00% Total - Allowable % Increase 3.70% Allowable Increase in FY11 Local Revenue $ 1,083,060 Maximum Millage Increase per Act 388 and S367 FY Operations Millage 109 SDE Growth Factor (CPI plus %population growth) 0.5% Maximum Millage Increase 1 Non-4% value of a mill (exludes TIF assmt) $ 264,031 Allowable Increase in FY11 Local Revenue $ 264,031 Senate Bill 367 requires districts with special legislation to calculate both methods of local increases and take the most restrictive. 5/26/2010 C:\Documents and Settings\PATRICJA\My Documents\M.CAMPBELL\Budget\GFBUDGET \36.xlsx

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