Fiscal Year 2013 -14 Proposed Budget Presented by

Fiscal Year 2013 -14 Proposed Budget Presented by Chief Financial Officer Charles A. Burbridge Budget Community Meeting June 5, 2013

Atlanta Metro Area School Districts – Comparison Data APS De. Kalb Cobb Clayton Fulton FY 14 Furlough Days 3 1 5 0 0 FY 13 - Approved class size waiver 1 -5 (All) 1 -8 (Reg. Ed. , Gifted, EIP, REP) 1 -6 (ELL, CTAE, AEP) 1 -4 (Sp. Ed. ) 1 -5 (All) FY 14 - Number of instructional days 180 175 (reduction of 5 days in FY 14) 175 177 FY 14 - Reserves as % of budget 8% N/A* 8. 33% 12% 21% Amount of reserves to be used in FY 14 ($20 million) ($9 million) ($22 million) ($6 million) ($36 million) (1) [21. 64 – 22. 64] +1. 08 [23. 98 – 22. 9] No change [18. 9 - 18. 9] No Change [20 – 20] +1. 596 [18. 5 – 16. 904] (6. 4%) [5652 – 6038] (4. 8%) estimate [8670 -9112] (9. 1%) [11980. 96 - 13185. 08] (6. 6 %)** [6820 – 7300] (4. 5%) [10, 248. 5 – 10731. 69] Difference in M&O millage rate FY 2007 – FY 2012 Percent change in Gen Fund staff FY 2008 – FY 2012 1 -7 (Gifted, Reg. Ed. ) 1 -5 (EIP, REP) 1 -5 (All) *N/A – Data on total financial reserves proposed to be held in FY 14 by De. Kalb County Schools are not included in proposed budget documents. ** - Based on FY 08 vs. FY 11 all employees including grants estimate – De. Kalb position change estimate based on FY 08 restructuring & FY 11 vs. FY 12 staff reduction. 2

Atlanta Metro Districts Revenue / Expenditures Total Revenue FY 2008 FY 2012 Atlanta Public Schools Revenue 724, 136, 723 669, 864, 021 -7% Clayton County Revenue 440, 233, 113 400, 089, 786 -9% Cobb County Revenue 952, 001, 178 862, 441, 223 -9% De. Kalb County Revenue 1, 011, 169, 397 858, 887, 246 -15% Fulton County Revenue 838, 998, 617 878, 843, 596 5% Henry County Revenue 316, 729, 841 307, 216, 274 -3% FY 2008 FY 2012 Atlanta Public Schools Expenditures 672, 303, 008 668, 191, 903 -1% Clayton County Expenditures 429, 017, 889 386, 932, 593 -10% Cobb County Expenditures 958, 858, 108 893, 991, 279 -7% De. Kalb County Expenditures 977, 901, 472 916, 216, 646 -6% Fulton County Expenditures 833, 547, 448 846, 841, 897 2% Henry County Expenditures 311, 635, 565 306, 448, 441 -2% Total Expenditures % Change 3

Atlanta Metro Districts Head Counts – All Funds Head Count School Districts 2008 2012 Net Change % Change ATLANTA INDEPENDENT SCHOOL SYSTEM 9, 8, ( 172 929 243) -2. 6% CLAYTON COUNTY BOARD OF EDUCATION 10, 8, (2, 649 627 022) -19. 0% COBB COUNTY SCHOOL DISTRICT 21, 19, (2, 465 017 448) -11. 4% DEKALB COUNTY BOARD OF EDUCATION 17, 16, (1, 884 206 678) -9. 4% FULTON COUNTY BOARD OF EDUCATION 15, 14, ( 457 843 614) -4. 0% 4

Atlanta Metro Districts Salary Expenditures – All Funds EXPENDITURES School Districts 2008 2012 Net Change % Change ATLANTA INDEPENDENT SCHOOL SYSTEM 387, 841, 2 376, 170, 0 (11, 671, 2 72 09 63) -3. 0% CLAYTON COUNTY BOARD OF EDUCATION 311, 400, 9 267, 669, 6 (43, 731, 3 73 18 55) -14. 0% COBB COUNTY SCHOOL DISTRICT 684, 326, 3 641, 148, 5 (43, 177, 8 44 39 05) -6. 3% DEKALB COUNTY BOARD OF EDUCATION 682, 709, 0 628, 245, 8 (54, 463, 2 25 20 05) -8. 0% FULTON COUNTY BOARD OF EDUCATION 552, 969, 8 542, 941, 3 (10, 028, 5 91 10 81) -1. 8% 5

Revenue Assumptions Comments: • Local tax revenues for fiscal year 2012 include $25 million in TAD settlement • Other Sources for Fiscal Year 2013 include $15 million in E-rate funding • FY 2014 other sources include indirect cost, E-rate funding, sale of property, and beltline payments 6

Closing the Gap ($ Millions) Fiscal Year 2014 Budget (Projections) Total revenues $ 570. 5 Appropriations Add: $ 590. 5 26 Teachers 2. 0 Deduct: Operations (0. 4) Furlough (0. 1) Total Appropriations $ 592. 0 Net Change to Fund Balance $ (21. 5) Fiscal Year 2013 Fund Balance 69. 5 Fiscal Year 2014 Fund Balance $ 48. 0 7

Analysis of Fund Balance FY 09 -FY 14 (millions) 8

Positions By Chiefs Number of Positions FY 13(FTE Actual Payroll as of April 15 th 2013) FY 14(Budgeted) % Chg. Year Over Year Instruction 4306 4, 342 0. 8% Operations 651 732 12. 5% Finance 66 72 9. 1% Organizational Advancement 13 13 0. 0% Associate Superintendent 24 27 11. 1% Human Resources Board of Education/Internal Compliance 42 60 42. 9% 24 24 0. 0% 197 206 4. 6% Legal 7 10 42. 9% Total 5, 330 5, 486 2. 9% Information Technology 9

FY 14 Budgets By Chiefs Fiscal Year Comparison FY 13 Expenditures FY 14 Budget % Chg Year Over Year Instruction 357. 6 $356. 6 -0. 28% Operations 78. 0 79. 4 1. 79% Finance Organizational Advancement Associate Superintendent 6. 6 7. 0 6. 06% 1. 4 1. 5 7. 14% 3. 2 2. 8 -12. 50% Human Resources 5. 7 7. 5 31. 58% Board of Education 1. 6 1. 5 -6. 25% 29. 9 28. 7 -4. 01% 4. 3 4. 9 13. 95% 91. 4 102. 5 12. 14% $579. 7 $592. 4 2. 19% Information Technology Legal District Wide Total 10

Instruction Salaries & Benefits 1000 - Salaries 2000 - Employee Benefits Total Salaries & Benefits Non - Salaries 3000 - Professional Services 4000 - Purchased Property Services 5000 - Other Purchased Services 6000 - Supplies and Materials 7000 - Property 8000 - Other Purchased Services 9000 - Other uses Total Non-Salaries Total Program Expenditures Tentative Budget % of FY 14 Budget $ 262, 233, 125 76, 479, 241 $ 338, 712, 366 95. 0% $ 3, 628, 795 969, 810 4, 501, 588 8, 553, 322 145, 114 119, 786 - $ 17, 918, 415 5. 0% $ 356, 630, 780 100% 11

Operations Salaries & Benefits 1000 - Salaries 2000 - Employee Benefits Total Salaries & Benefits Non - Salaries 3000 - Professional Services 4000 - Purchased Property Services 5000 - Other Purchased Services 6000 - Supplies and Materials 7000 - Property 8000 - Other Purchased Services 9000 - Other uses Total Non-Salaries Total Program Expenditures Tentative Budget % of FY 14 Budget $ 28, 777, 720 8, 394, 116 $ 37, 171, 836 46. 8% $ 3, 158, 081 13, 640, 019 1, 601, 405 23, 566, 530 113, 600 142, 000 - $ 42, 221, 635 53. 2% $ 79, 393, 471 100% 12

Finance Salaries & Benefits 1000 - Salaries 2000 - Employee Benefits Total Salaries & Benefits Non - Salaries 3000 - Professional Services 4000 - Purchased Property Services 5000 - Other Purchased Services 6000 - Supplies and Materials 7000 - Property 8000 - Other Purchased Services 9000 - Other uses Total Non-Salaries Total Program Expenditures Tentative Budget FY 14 % of Budget $ 4, 343, 806 1, 257, 874 $ 5, 601, 680 79. 8% $ 660, 000 29, 500 162, 603 439, 999 - 121, 505 - $ 1, 413, 607 20. 2% $ 7, 015, 287 100% 13

Organizational Advancement % of Tentative Budget Salaries & Benefits 1000 - Salaries 2000 - Employee Benefits Total Salaries & Benefits Non - Salaries 3000 - Professional Services 4000 - Purchased Property Services 5000 - Other Purchased Services 6000 - Supplies and Materials 7000 - Property 8000 - Other Purchased Services 9000 - Other uses Total Non-Salaries Total Program Expenditures Budget FY 14 $ 1, 161, 602 224, 025 92. 5% $ 1, 385, 627 $ 40, 000 20, 200 17, 500 15, 000 - 20, 000 - 7. 5% $ 112, 700 100% $ 1, 498, 327 14

Associate Superintendent Salaries & Benefits 1000 - Salaries 2000 - Employee Benefits Total Salaries & Benefits Non - Salaries 3000 - Professional Services 4000 - Purchased Property Services 5000 - Other Purchased Services 6000 - Supplies and Materials 7000 - Property 8000 - Other Purchased Services 9000 - Other uses Total Non-Salaries Total Program Expenditures Tentative Budget % of FY 14 $ 1, 969, 660 424, 354 $ 2, 394, 014 $ 28, 000 62, 384 185, 512 43, 660 - 55, 269 - $ 374, 825 $ 2, 768, 839 Budget 86. 5% 13. 5% 100% 15

Human Resources Tentative Budget % of Salaries & Benefits FY 14 Budget 1000 - Salaries 2000 - Employee Benefits Total Salaries & Benefits Non - Salaries 3000 - Professional Services 4000 - Purchased Property Services 5000 - Other Purchased Services 6000 - Supplies and Materials 7000 - Property 8000 - Other Purchased Services 9000 - Other uses Total Non-Salaries Total Program Expenditures $ 3, 651, 857 989, 045 $ 4, 640, 902 $ 540, 051 22, 530 2, 211, 665 86, 722 4, 865 8, 471 - $ 2, 874, 304 $ 7, 515, 206 61. 8% 38. 2% 100% 16

Board of Education, Archives and Internal Compliance Tentative Budget Salaries & Benefits 1000 - Salaries 2000 - Employee Benefits Total Salaries & Benefits Non - Salaries 3000 - Professional Services 4000 - Purchased Property Services 5000 - Other Purchased Services 6000 - Supplies and Materials 7000 - Property 8000 - Other Purchased Services 9000 - Other uses Total Non-Salaries Total Program Expenditures % of FY 14 $ 1, 001, 595 221, 486 $ 1, 223, 081 $ 178, 486 11, 766 54, 189 16, 000 - 51, 500 - $ 311, 941 $ 1, 535, 022 Budget 79. 7% 20. 3% 100% 17

Technology Salaries & Benefits 1000 - Salaries 2000 - Employee Benefits Total Salaries & Benefits Non - Salaries 3000 - Professional Services Tentative Budget % of FY 14 $ 13, 151, 269 3, 325, 953 $ 16, 477, 222 Budget 57. 5% $ 2, 587, 514 4000 - Purchased Property Services 861, 946 5000 - Other Purchased Services 3, 970, 284 6000 - Supplies and Materials 7000 - Property 4, 625, 373 40, 000 8000 - Other Purchased Services 9000 - Other uses Total Non-Salaries 107, 768 - $ 12, 192, 885 Total Program Expenditures $ 28, 670, 107 42. 5% 100% 18

Legal Salaries & Benefits 1000 - Salaries 2000 - Employee Benefits Total Salaries & Benefits Non - Salaries 3000 - Professional Services 4000 - Purchased Property Services 5000 - Other Purchased Services 6000 - Supplies and Materials 7000 - Property 8000 - Other Purchased Services 9000 - Other uses Total Non-Salaries Total Program Expenditures Tentative Budget FY 14 $ 1, 054, 220 244, 924 $ 1, 299, 144 $ 3, 491, 653 15, 453 7, 020 32, 000 - 8, 000 - $ 3, 554, 126 $ 4, 853, 270 % of Budget 26. 8% 73. 2% 100% 19

District - Wide Tentative Budget Salaries & Benefits 1000 - Salaries 2000 - Employee Benefits Total Salaries & Benefits Non - Salaries 3000 - Professional Services 4000 - Purchased Property Services 5000 - Other Purchased Services 6000 - Supplies and Materials 7000 - Property 8000 - Other Purchased Services 9000 - Other uses Total Non-Salaries Total Program Expenditures % of FY 14 Budget - $ 54, 000 $ 54, 000 52. 7% - - $ 48, 538, 235 $ 48, 538, 235 47. 3% $ 102, 538, 235 20

Budget By Tiers 1 - Classroom 2 - School House Subtotal: 3 - Direct Classroom & Support of School House Schools 4 - Support of Grand Total Schools Percentage Instruction $ 345, 413, 660 $ 11, 217, 117 $ 356, 630, 777 $ 356, 630, 777 60. 2% District Wide Programs 45, 415, 882 3, 122, 353 48, 538, 235 54, 000 102, 538, 235 17. 3% Operations 65, 608, 820 6, 794, 063 79, 393, 470 13. 4% Technology 9, 014, 867 1, 502, 617 10, 517, 484 18, 152, 625 28, 670, 109 4. 8% Human Resources - 7, 515, 207 1. 3% Finance 946, 578 6, 068, 710 7, 015, 287 1. 2% Legal - 4, 853, 271 0. 8% Superintendent - 2, 768, 838 0. 5% Board - 1, 535, 022 0. 3% Advancement - 1, 498, 327 0. 3% Grand Total $ 399, 844, 409 $ 82, 397, 484 $482, 241, 894 $ 6, 990, 587 $ 103, 186, 062 $ Percentage 67% 14% 81% 1% 18% 6, 990, 587 Organizational 592, 418, 543 100. 0% 100% 21

FY 2014 Budget Adoption Calendar June 5 Atlanta Board of Education Budget (ABE) Budget Commission Meeting Fiscal Year 2014 Proposed Budget Center for Learning and Leadership | Time: 3: 00 p. m. June 5 Community Meeting on Fiscal Year 2014 Proposed Budget Center for Learning and Leadership | Time: 6: 00 p. m. – 8: 00 p. m. June 6 Public Hearing on Fiscal Year 2014 Proposed Budget Center for Learning and Leadership | Time: 6: 00 p. m. – 8: 00 p. m. Fiscal Year 2014 Adoption of Tentative Budget Time: 8: 00 p. m. June 10 Atlanta Board of Education Budget (ABE) Legislative Meeting, Center for Learning and Leadership Special Revenue Funds- Budget Presentation Time: 6: 00 p. m. June 17 Atlanta Board of Education Budget (ABE) Legislative Meeting, Center for Learning and Leadership Final Reading of Millage Rate and Sinking Fund Time: 6: 00 p. m. June 27 Atlanta Board of Education Budget (ABE) Legislative Meeting, Center for Learning and Leadership Final Adoption of Fiscal Year 2014 Budget Time: 6: 00 p. m. 22