Beaufort County 2014 Approved Budget - mygfoa.net

168 Pages·2013·12.13 MB·English

by  Louis Ackerman

Beaufort County School District
Beaufort, South Carolina
Approved Budget 2013-2014

FY 2014
For The Fiscal Year Ending
June 30, 2014

Jeffrey C. Moss, Ed.D., Superintendent • www.beaufort.k12.sc.us

Beaufort County School District
2013 Board Members
Bill Evans Mary Cordray Laura Bush
Chairman Vice Chairman Secretary
District 2 (Term 2011-2014) District 8 (Term 2013-2014) District 9 (Term 2013-2016)
9 Bobwhite Ct. 21 Spindle Lane PO Box 172
Beaufort, SC 29907 Hilton Head Island, SC 29926 Bluffton, SC 29910
(H) 843-522-0156 (H) 843-681-9838 (H) 843-757-2638
(C) 843-301-6858 (C) 803-312-1196 (C) 843-290-2185

Earl Campbell Michael F. Rivers, Sr. Jim Beckert
District 1 (Term 2013-2016) District 3 (Term 2013-2014) District 4 (Term 2013-2014)
93 Bruce Smalls, Grays Hill 734 Seaside Road P.O. Box 2059
P.O. Box 768, Lobeco, SC 29931 St. Helena, SC 29920 Beaufort, SC 29901
(H) 843-846-4531 (H) 843-838-2277 (H) 843-525-6513
(C) 843-476-7512 (C) 843-263-8467

Geri Kinton Paul Roth Evva Anderson
District 5 (Term 2013-2014) District 6 (Term 2013-2016) District 7 (Term 2013-2014)
134 Collin Campbell 13 Oldfield Village Road P.O. Box 1491
Beaufort, SC 29906 Okatie, SC 29909 Bluffton, SC 29910
(H) 843-846-2366 (H) 843-422-3528 (H) 843-683-0680

Bill Payne JoAnn Orischak
District 10 (Term 2013-2014) District 11 (Term 2013-2016)
20 Sunningdale Lane 29 Long Brow Road
Hilton Head Island, SC 29926 Hilton Head Island, SC 29928
(H) 843-422-9793 (H) 843-338-1737
(C) 310-600-0873

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Beaufort County School District
2013-2014 Budget Schedule

Budget Work Session
January 11, 2013

Budget Work Session
April 9, 2013

Public Forum
Bluffton High School
April 17, 2013, 6:00pm

Public Forum
Battery Creek High School
April 24, 2013, 6:00pm

Board Certifies Budget
District Office
May 7, 2013

First Reading by County Council
Finance Committee
(Title Only)
May 20, 2013, 5:00pm

Second Reading by County Council
Hilton Head Island Library
June 10, 2013, 5:00pm

Third Reading and Adoption by County Council
County Council Chambers
June 24, 2013, 5:00pm

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Superintendent Jeffrey C. Moss, Ed.D.

Jeffrey Moss is a 30-year education veteran who began his career in Hoke County, N.C., where he
worked as a teacher, as director of vocational and technical education, as assistant district
superintendent for instruction and as technology and as associate superintendent for curriculum and
technology.

He served as superintendent in three North Carolina school districts: in Beaufort County (Washington,
N.C.) for five years, in Stanly County (Albemarle, N.C.) for three years and in Lee County (Sanford, N.C.)
for four years. He became superintendent in Beaufort County, S.C. in July 2013.

Among his accomplishments as superintendent in Lee County, Moss established a laptop computer
program for all students and staff in grades 3-12, encouraged students to enroll in higher-level classes
and expanded career and technical education programs through apprenticeships and school-based
academics. During his tenure, Lee County’s on-time graduation rate increased dramatically and the
dropout rate fell, particularly among minority and economically disadvantaged students.

Moss was the recipient of the North Carolina Technology in Education Society 2011 Outstanding Leader
Award and is currently a nominee for the International Society for Technology in Education Outstanding
Leader Award. He was the 2012 Outstanding Science, Mathematics, and Technology Education
Administrator for North Carolina and is also a three-time nominee for the North Carolina
Superintendent of the Year award. In May 2013 he was awarded the Long Leaf Pine, one of North
Carolina’s most prestigious honors.

He holds a Bachelor of Science degree in Business Administration with a concentration in accounting
from Pembroke State University; a Master’s Degree from North Carolina A&T University and a Ph.D. in
Education Administration from South Carolina State University.

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BEAUFORT COUNTY SCHOOL DISTRICT
Administrative Staff
July 1, 2013

________________________________________________________________

Superintendent Dr. Jeffrey Moss

Chief Instructional Services Officer Dr. Dereck Rhoads

Chief Operational Services Officer Mrs. Phyllis White, CPA

Chief Administrative and Human Resource
Services Officer Mrs. Alice Walton

Student Services Officer Mr. Gregory McCord

Academic Improvement Officer Dr. Melissa Sheppard

Facilities Planning and Construction Officer Mr. Robert Oetting, PE

Financial Services Officer Mrs. Tonya Crosby, CPA

Instructional Technology Services Officer Mr. Ross Hendricks

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Introductory Section

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TABLE OF CONTENTS

INTRODUCTORY SECTION

Table of Contents ........................................................................................................................ 9
Distinguished Budget Presentation Award ................................................................................. 11
Strategic Plan ............................................................................................................................... 12
Executive Summary ..................................................................................................................... 21
Budget Ordinance ........................................................................................................................ 37
Accomplishments ........................................................................................................................ 40

FINANCIAL SECTION

Beaufort County School District – Leadership Team ................................................................... 49
Matrix of Program Funding Sources ............................................................................................ 50
Summary of Financial Policies ..................................................................................................... 51
Beaufort County School District – School Cluster Map ............................................................. 57
The Budget Process ..................................................................................................................... 58
Basic Staffing Allocation Formula ............................................................................................... 64

Budget Summary- Appropriated Funds
FY 2014 General Fund Budget ..................................................................................................... 69
General Fund Revenue and Expenditure Highlights .................................................................. 70
Comparative Budgeted Revenues and Expenditures – Multi-Year Comparison – General Fund 71
Comparative Budget Summary – General Fund .......................................................................... 72
Comparative Budget Summary- Debt Service Fund……………………………… ................................... 73

Budgeted Expenditures and Other Financing Uses – General Fund
Comparative Budgeted Expenditures and Other Financing Uses – General Fund ................... 77

Budgeted Summary – All Funds
Combined Budget Statements – All Funds ................................................................................. 81
Combined Budget Statement – All Governmental Funds............................................................ 82
Combined Budget Statement – All Non-Governmental Funds.................................................... 83

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Budgeted Revenues and Other Financing Sources – All Funds
Comprehensive Budgeted Revenues and Other Financing Sources – All Funds ......................... 87

Budgeted Expenditure and Other Financing Uses – All Funds
Comprehensive Budgeted Expenditures and Other Financing Uses Summary – All Funds ....... 91
Comprehensive Budgeted Expenditures and Other Financing Uses – All Funds ........................ 93
Fund Balance ............................................................................................................................... 95
Revenue Trends ........................................................................................................................... 97
Expenditures ................................................................................................................................ 102

Capital Projects
School Building Fund (Capital Projects) ....................................................................................... 107
Estimated Impact on the Operating Budget ................................................................................ 113

Debt
Debt ............................................................................................................................................ 117
Outstanding Debt ........................................................................................................................ 120

ORGANIZATIONAL SECTION

Comparison of Positions – Four Year Comparison ...................................................................... 123
Organizational Units .................................................................................................................... 124
Performance Measures…………………………………………………………………………………………………………… 135
INFORMATIONAL SECTION

Demographic and Economic Statistics ........................................................................................ 141
School Capacities………………………………………………………………………………………………………… ........... 149
Top 10 Employers in Beaufort County ........................................................................................ 150
Assessed Value and Estimated Actual Value of Taxable Property .............................................. 151

ACRONYMS..………………………………………………………………………………… ............................................... 155
GLOSSARY ……………………………………………………………………………….. ........................................... 161

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