fy13 comprehensive budget - worthington city schools

District Budget July 1, 2012 – June 30, 2013

Worthington City School District

Worthington, Ohio Franklin County www.worthington.k12.oh.us

WORTHINGTON CITY SCHOOL DISTRICT

TABLE OF CONTENTS

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INTRODUCTORY SECTION Page Introduction Letter ............................................................................................. 1 Budget at a Glance ........................................................................................... 5 Executive Summary- Revenue Analysis ........................................................... 6 Executive Summary- Expenditure Analysis ....................................................... 9 Community Profile ........................................................................................... 13 Leaders/Organizational Chart ......................................................................... 14 Mission and Goals .......................................................................................... 16 Budget Timeline .............................................................................................. 18 Budget Process ............................................................................................... 19 FINANCIAL SECTION

Fund Structure ............................... ………………………………………………25 All Funds Budget Summary ................. ……………………………………..……26

General Fund Budget: Five-Year Forecast ..................................................................................... 30 Summary .................................................................................................... 31 High Schools............................................................................................... 32 Middle Schools ........................................................................................... 34 Elementary Schools .................................................................................... 36 Departments ............................................................................................... 42 Debt Service Fund Budget .............................................................................. 68 Capital Projects Funds Budget: Permanent Improvements Fund ................................................................. 71 Building Fund .............................................................................................. 72 Special Revenue Fund Budgets: Food Service Fund ..................................................................................... 74 Other Local Sources Fund .......................................................................... 76 Uniform School Supplies Fund ................................................................... 77 Special Rotary Fund ................................................................................... 78 Public School Support Fund ....................................................................... 79 Other Local Grants Fund ............................................................................ 80 District Managed Activities Fund ................................................................. 81


TABLE OF CONTENTS

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Auxilliary Services Fund ............................................................................. 82 EMIS Fund .................................................................................................. 83 Data Communications Support Fund .......................................................... 84 Other Miscellaneous State Grants Fund ..................................................... 85 Education Jobs Fund .................................................................................. 86 Race to the Top Fund ................................................................................. 87 Special Education IDEA Grant Fund ........................................................... 88 Vocational Education (Perkins) Grant Fund ................................................ 89 State Fiscal Stabilization Fund .................................................................... 90 Title II-D Technology Grant Fund................................................................ 91 Title III LEP Grant Fund .............................................................................. 92 Title I Economically Disadvantaged Grant Fund ......................................... 93 Safe and Drug Free Schools Grant Fund ................................................... 95 Special Education Preschool Grant Fund ................................................... 96 Improving Teacher Quality Grant Fund ....................................................... 97 Other Miscellaneous Federal Grant Fund ................................................... 98 Internal Service Fund Budgets: Intra-District Services Fund ........................................................................ 99 Workers Compensation Fund ................................................................... 100 Private Purpose Trust Fund Budget .............................................................. 101 STATISTICAL SECTION District Comparisons ..................................................................................... 104 Operating Indicators ...................................................................................... 105 Demographic and Economic Statistics .......................................................... 106 Prinicpal Employers ...................................................................................... 107 Top Taxpayers .............................................................................................. 108 Property Tax Rates ....................................................................................... 109 Glossary of Terms ......................................................................................... 110 Employees By Category................................................................................ 111

Worthington Schools

Thomas Tucker, PhD, Superintendent Jeffrey McCuen, CPA, Treasurer 200 E. Wilson Bridge Rd. Worthington, Ohio 43085 Phone: 614-883-3000 Fax: 614-883-3010

June 25, 2012 Members of the Board of Education and Citizens of the Worthington School District: We are proud to present the proposed fiscal year 2013 budget for the Worthington City School District. This document is intended to illustrate to all stakeholders, in an understandable manner, how District resources are being utilized to meet its goals and accomplish its mission. We hope this document helps to create a more open and accountable picture of the District so that informed decisions can be made and resources can be effectively allocated. This budget is prepared on a budgetary basis of accounting for the period July 1, 2012 to June 30, 2013 and includes all funds under the direct control of the District. This basis of accounting is different than the District’s CAFR which is prepared on a GAAP basis. The major differences are:

A. Revenues are recorded when received in cash (budget basis) as opposed to when susceptible to accrual (GAAP basis);

B. Expenditures are recorded when encumbered (budget basis) as opposed to when the liability is incurred (GAAP basis);

C. Encumbrances are recorded as the equivalent of expenditures (budget basis) as opposed to a reservation of fund balance (GAAP basis); and

D. Investments are recorded at cost (budget basis) as opposed to fair value (GAAP basis). INITIATIVES AND SHORT TERM GOALS The 2013 school year will be a very exciting yet challenging time for Worthington Schools. New state academic standards will be implemented, a new teacher evaluation system will be developed, renewal efforts will continue, and an entire new Student Management System, Infinite Campus, will be implemented. This will all be accomplished with $3 million less in state funding than we received in 2012. The District remains committed to its long term goals of developing life long learning through leadership, effective teaching practices, and wise resource management. A comprehensive framework, which can be found on page 16, continues to guide our decisions. One of the top priorities of 2013 will focus on academic growth, providing at least one year’s worth of growth to all students while providing more than one year’s worth of growth to those students who are behind. Data teams developed last year at each building will be able to comprehensively evaluate each child’s needs, allowing this type of targeted growth to be achieved. The District begins year three of the federal Race to the Top (RttT) program. These funds are being used to adopt the new academic content standards, develop and utilize data systems to improve student achievement, and design and implement a new teacher and principal evaluation system which will incorporate student academic growth as one of multiple factors.

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2.002.00(1.00)1.00(1.00)1.00

Net Budgeted Change in FTE of General Fund Positions 4.00

Special Education Classified Aides to address additional needs

Addition of Secretary for Registration CenterReduction of Certified TrainerAddition of Safe and Drug Free School Teacher Leader

Reduction of High School Secretary due to decreased enrollment

Expenditure Highlights

All other funds projected expenditures total $24 million, a decrease of $1.7 million, mainly related to debt service fund payments decreasing as well depletion of the 2006 Capital Bond

Staffing Highlights

Special Education Certified Staff to address additional needs

Increase of $1.7 million in employee health insurance costs

Increase of $500,000 in rmaintenance, $500,000 in textbooks, and $350,000 in consultants for deferred maintance and other capital expenditures previously funded in the Capital Improvement Building Fund approved in 2006 that has been exhausted, thus moving the expenses back into the General Fund

General Fund budgeted expenditures total $118.8 million, an increase of $3.5 million

Savings of approximately $1 million in wages resulting from over 40 teacher retirements replaced with entry level teachers

Decrease of $0.8 million in severance payments due to severances paid at the end of 2012 instead of the usual beginning of 2013

Increase in estimated tuition costs of $1 million due to autism scholarships and the recently enacted Jon Peterson Scholarship as well as other special education tuition costs for high needs children.

Decrease in utility cost of $0.2 million due to successful renegotiation of fixed utility contract

At this time staffing is expected to remain consistent with the exception of the following:

Budget At A Glance

Revenue Highlights

All other funds projected revenues total $18.9 million, a decrease of $2 million due to lower debt payments requiring lower property tax receipts

Decrease of $0.75 million in federal Education Jobs Stimulus funds

No change in basic state funding

General Fund projected revenues total $116.9 million, an increase of $1.3 million

Increase of $2 million Local Property Tax revenue due to the full collection of the phased in 2009 operating levy

Decrease of $2.2 million Tangible Property Tax reimbursement from the state

Timing difference of $2 million due to tax advances that were estimated to be received in 2012 that will now be received in 2013

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Executive Summary - Revenue Analysis

Total 2013 Projected Revenues All Funds: $135.8 Million

90,000,000

100,000,000

110,000,000

120,000,000

130,000,000

140,000,000

150,000,000

160,000,000

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

Total General

Revenue for all 26 District funds for 2013 is projected to total $135.8 million, a decrease of $0.1 million from 2012 total revenue. Beyond 2013 total revenue for the General Fund is expected to decline $3.4 million in 2014 and $1.8 million annually thereafter, while all other funds are projected to remain flat. Analysis of each fund category is described below. General Fund (For purposes of this summary, we include the Education Jobs Fund with the General Fund since it was intended to alleviate operating fund issues) Total projected revenue for the General Fund is $116.9 million, an increase of $1.3 million from 2012. The District had been projecting a decrease of $1.1 million due to Tangible Property Tax Reimbursement phase out (described below). However, due to a timing issue the District received $1 million less in property tax advances in 2012 and will therefore receive $2 million more in 2013, assuming the District receives the normal $7.5 million advances at the end of 2013 (illustrated by the dip in the graph below). The three main sources of General Fund revenue are real estate property taxes (and Homestead/Rollback Reimbursement), tangible personal property taxes (and reimbursement), and basic state aide. Real Estate Property Taxes

Real Estate Tax Revenue

60,000,000

65,000,000

70,000,000

75,000,000

80,000,000

2009 2010 2011 2012 2013 2014 2015 2016

As a result of the passage of the 2009 incremental levy, an additional 1.5 mills were assessed beginning January 1, 2012, and the entire 6.9 mills will be fully collected in 2013, increasing total collections to $78 million. At that point, due to Ohio’s laws and the fact that Worthington does not have much area for new construction, total collection will remain relatively flat at $78 million. This stair stepping effect is created because Ohio law states that no matter what the change in value of property is, the total dollar amount collected will not increase from the

86%

<1% 5% 2%

7% General

Special Revenue

Capital Projects

Debt Service

Trust & InternalService

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Executive Summary - Revenue Analysis year in which the levy was first passed (except for 4.5 inside mills which do get growth). Therefore, unless a District passes a new levy or has tremendous growth, real estate revenues flatten out. Homestead and Rollback Reimbursements are linked to property taxes and are the result of tax credits the State provides to eligible homeowners on the first 10% of owner occupied residential property values. The State reimburses the District the amount that otherwise would have been collected from the homeowner. The projections follow closely to real estate revenues above, with the District projected to receive $8.5 million in 2013, a slight increase due to the full collection of the incremental levy. Reimbursement will then remain flat for 2014 and beyond.

Homestead and Rollback Reimbursement

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000

10,000,000

2009 2010 2011 2012 2013 2014 2015 2016

Tangible Personal Property Taxes Tangible personal property taxes, which are assessed on the equipment and inventory used in business, are a different story. The State eliminated this tax in 2005 (except for public utility property) in an effort to increase business growth in Ohio. However, school districts were dependent on this source of revenue. In an effort to lessen the impact, the State decided to gradually phase out this tax over 4 years (6 years for telecommunications equipment) and to “hold harmless” Districts by reimbursing them the funds they would have collected had the tax still remained in effect. This reimbursement was scheduled to gradually decrease beginning in 2014, but with the passage of the current biennial state budget bill, that reduction was accelerated, and in 2012 the District lost $2.2 million. The District is now projected to lose another $2.2 million in the current (2013) budget and $2.2 million annually thereafter until 2018, when the District will have lost a total of $15 million annually. As the graph below illustrates, over the 5 year period from 2012 to 2017 the District will have lost a total of $46.2 million, which is one-third of the annual operating budget.

Tangible Tax and Reimbursement

0

10,000,000

20,000,000

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Reimb.

Tax

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Executive Summary - Revenue Analysis

State Basic Aide State Basic Aide is the third major component of funding for our District, and due to the economy and pending funding reform efforts, it is a major source of uncertainty. Under the Governor’s current 2012-13 State Budget, State Basic Aide is projected to remain flat at $14.2 million for 2013. It is currently projected to continue to remain flat for 2014 and beyond, which is the best available data at this time. To make matters more complicated, a portion of the State’s basic education budget for 2010 and 2011 was supported by Federal Stimulus dollars. For Worthington, that amount was $1 million in 2010 and 2011, which was no longer received in 2012. However, $0.75 million was received in 2012 through the Federal Ed Jobs program, but that too was a one-time funding source that will be lost in 2013. Below is a graph illustrating the combined effects of the changes in State Aide inclusive of basic aide, stimulus funds, and Ed Jobs funds. As you can see, from 2009 to 2013, the District has lost $2 million annually in State Basic Aide.

Total Gross State Basic Aide

12,000,000

13,000,000

14,000,000

15,000,000

16,000,000

17,000,000

2009 2010 2011 2012 2013 2014 2015 2016

Debt Service Fund Total revenue for the Debt Service Fund for 2013 is projected to be $5.5 million, a decrease of $1.5 million from 2012. Total principal and interest payments are budgeted at $6.3 million, which is $2.1 million less than 2012 due to the paying down of principal. The county adjusts effective millage levied on property annually so that the District only collects enough to cover that year’s debt payments. Effective millage for 2013 is projected at 3.0 mills compared to 3.8 mills levied in 2012. The District hopes to issue part of the $40 million of new debt if the November 2012 levy is successful and will amend the Debt Service budget as necessary. Capital Projects Funds The two capital projects funds are the Permanent Improvements Fund and the Building Fund. The PI fund has a beginning balance of $2.3 million, which is mostly the result of past years’ land sales since the District does not have a PI levy in effect. The only budgeted revenue is $71,429 related to a long term installment sale of property to the City of Worthington. The Building Fund accounts for any capital bond levy proceeds and related expenses. The only projected revenue is $2,000 in interest income related to the unspent proceeds, which are expected to be spent by the end of the summer. The District intends to put a Capital levy on the November 2012 ballot which may result in a portion of $40 million of bond sales, and the Capital Projects Fund budget will be amended as necessary. Please turn to page 72 for a more detailed analysis of the District’s capital plan. Special Revenue Funds Special revenue funds are used to account for specific revenue sources that are legally restricted to expenditures for certain purposes. These mostly include all local, state, and federal grants as well as athletics and food services. Total revenue of all 19 special revenue funds is projected at $10.2 million, a decrease of $0.5 million mostly the result of the lost one-time Education Jobs funding described earlier. Grant revenues can fluctuate depending on awards and actual cash draw downs. For a more detailed analysis of each special revenue fund please turn to page 67 of the Financial Section of this document.

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Executive Summary - Expenditure Analysis

Total 2013 Budgeted Expenditures All Funds: $142.8 Million

90,000,000

100,000,000

110,000,000

120,000,000

130,000,000

140,000,000

150,000,000

160,000,000

2009 2010 2011 2012 2013 2014 2015 2016

Total General

Expenditures for all 26 District funds for 2013 are projected to total $142.8 million, an increase of $1.8 million from 2012. Beyond 2013, total expenditures for the General Fund are projected to increase $3 to $4 million annually, or 3%, while all other funds are expected to remain flat. Analysis of each fund category is described below. General Fund (For purposes of this summary, we include the Education Jobs Fund with the General Fund since it was intended to alleviate operating fund issues.) The District has made great efforts to contain expenditures and stretch budget resources. General Fund expenditures for 2013 are budgeted at $118.8 million, which represents an increase of 3 percent. The majority of the District’s General Fund expenditures are related to salaries and fringe benefits, accounting for 83% of total expenditures. Shown below is a graph of projected total salary expenditures:

Total Salaries

$60,000,000

$70,000,000

$80,000,000

2009 2010 2011 2012 2013 2014 2015 2016

General Fund salaries are budgeted at $71.6 million, a decrease of $1.8 million from 2012. This decrease is a result of the following:

Savings of approximately $1 million as a result of over 40 retirees replaced with entry level teachers.

Decrease of $0.8 million in certified severance payments. In 2012, the District paid severance payments in June instead of the usual July since school ended in May, causing two years of severance payments to occur in 2012.

Increase of $125,000 related to 4 additional FTE to address special education needs.

83%

2%4% 2%

9% General

Special Revenue

Capital Projects

Debt Service

Trust & InternalService

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Executive Summary - Expenditure Analysis Fringe benefits are budgeted at $27.2 million, an increase $1.7 million or 6% from 2012. Majority of expenditures, as illustrated below, are related to retirement contributions and medical insurance.

Fringe Benefits By Type (in Millions)

$11.7

$11.4

$11.0

$10.8

$11.0

$11.2

$11.3

$17.8

$17.2

$16.2

$14.6

$13.2

$12.6

$12.6

$1.8

$1.8

$1.8

$1.8

$1.7

$1.6

$1.8

$0.0 $5.0 $10.0 $15.0 $20.0 $25.0 $30.0 $35.0

2016

2015

2014

2013

2012

2011

2010

Retirement Health Insurance Other

Retirement contributions are budgeted at $10.8 million and represent the District’s share of annual contributions into the state retirement systems, which by law is currently set at 14% of the employee’s wages. These amounts will correspondingly decrease from 2012 due to the total wage decrease described earlier. There is currently discussion in state legislature to adjust the employee and employer contribution rates, however we feel those changes would be phased in over time if at all and will not impact the current year budget or forecast. During 2011 labor negotiations, the District took some very positive steps toward containing rapidly rising employee health insurance costs that are reflected in the 2013 budget. Although the District is expecting premium renewal increases of 13% in January 2013, the District was able to cap its exposure to rising health insurance costs. Outlying years of 2014 to 2015 show 11% and 3% increases, respectively, which is the best available data at this time. Management will continue to look for ways to contain these costs. Other benefits include Workers Compensation insurance and Medicare payments. Both of these are directly related to gross payroll and therefore will decrease slightly as a result of decreased total wage expenditures described earlier. The District anticipates lowered Workers Compensation premiums beginning in 2014, saving an additional $90,000 annually.

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Executive Summary - Expenditure Analysis

Purchased services include utilities, repairs and maintenance, consultant services such as legal and technical, teacher substitutes, and tuition paid to other districts and organizations that resident students attend. The graph below illustrates purchased services by major category.

Purchased Services (in Millions)

1.6

1.5

1.4

1.4

0.9

0.9

0.8

$3.2

$3.0

$2.9

$2.7

$2.9

$2.5

$2.9

$6.1

$5.6

$5.1

$4.8

$3.8

$4.0

$3.6

$4.8

$4.8

$4.7

$4.7

$3.5

$2.5

$2.4

$- $2 $4 $6 $8 $10 $12 $14 $16

2016

2015

2014

2013

2012

2011

2010

Maintenance Utilities Tuition Other

Total purchased services for 2013 are budgeted at $13.6 million, which represents an increase of $2.5 million, or 22%. Tuition to other entities, such as charter schools, community schools, and special education institutions as well as autism scholarships, are budgeted at $4.8 million, an increase of $1 million. State law requires the District to fund up to $20,000 per child for those designated as autistic and who seek services elsewhere, and that population has risen rapidly the past few years. The newly created Jon Peterson Scholarship related to special needs children and open school choice is also expected to increase tuition costs dramatically but is hard to measure at this time. In addition, the District contracts with the ESC and other organizations to provide services for severely handicapped children, and those costs have risen as well. The District must also pay charter schools for the aid received from the state for those students. Utilities are budgeted to decrease $0.2 million. The District has negotiated multi-year gas and electric contracts, decreasing natural gas costs by $300,000 from 2012 and holding steady electric costs. Repairs and maintenance costs are budgeted to increase $0.5 million, which is the result of the General Fund absorbing deferred maintenance costs previously funded through the Building Fund. Also, other services are budgeted to increase $1.2 million, which includes $0.35 million for technology services previously funded through the Building Fund as well as $1.5 million for teacher substitutes. Supplies are budgeted at $3.1 million and represent an increase of $0.8 million. Buildings are allowed to carryover unused supply funds from the previous year, which total $0.2 million for 2013. In addition, $0.5 million related to textbooks and software subscriptions previously funded in the Building Fund are now budgeted in the General Fund. Other expenditures are budgeted at $3.0 million, no change from the prior year. The majority of other expenditures include a $1.1 million transfer to the Debt Service fund for principal and interest on the District’s energy conservation notes and certificates of participation. These principal and interest payments are made with operating cost savings and not tax revenue. County auditor and treasurer fees related to the collection and distribution of tax levies are budgeted at $1.4 million, an increase of $0.3 million from 2012. During 2012 the District received a refund of $0.3 million auditor and treasurer fees which abnormally lowered 2012 expenditures. In addition, the District made an advance to various federal grant funds totaling $0.4 million that is not anticipated to occur in 2013 at this time.

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Executive Summary - Expenditure Analysis Debt Service Fund Total outstanding debt at the beginning of budget year 2013 is $49.1 million, a decrease of $6.2 million which reflects principal payments of $6.2 million and no issuances during 2012. The budget for 2013 includes principal payments of $4.4 million and interest payments of $1.9 million, a decrease of $2.0 and $0.2 million respectively. The District is hopeful that voters will approve a no new millage bond issue in November, allowing the District to fund $40 million of additional capital outlay expenditures without increasing taxes. The Debt Service Fund would then be amended to include issuance costs as appropriate. For a more detailed analysis of Debt Service schedules and calculations, see page 68 of the financial section of this document. Capital Projects Funds The two capital projects funds are the Permanent Improvements Fund and the Building Fund. The PI fund has a beginning balance of $2.3 million, which is mostly the result of past years’ land sales since the District does not have a PI levy in effect. Budgeted expenditures of the PI fund are $1.7 million, which includes warehouse facility rental of $42,000 and various energy control services of $100,000. The additional amount is appropriated in case of emergency. The Building Fund has a beginning available fund balance of $2.6 million. Budgeted expenditures total $1.4 million which includes the remaining funds of the $37.5 million 2006 Bond Levy. The additional $1.1 million is interest earned on those proceeds and is not budgeted at this time. The District intends to put a Capital levy on the November 2012 ballot which may result in an increase in appropriations if successful. Those funds would be appropriated according to the District’s five year capital plan as outlined on page 72 of the financial section. For a complete listing of potential capital projects, please visit the District’s website at www.worthington.k12.oh.us. Special Revenue Funds Special revenue funds are used to account for specific revenue sources that are legally restricted to expenditures for certain purposes. These mostly include all local, state, and federal grants as well as athletics and food services. Total budgeted expenditures are $12.2 million, an increase of $1.6 million and reflect the spending down of the beginning available balance related to grant carryover. Most federal and state grants have time restrictions so that money is spent shortly after being received. In total, 91.1 FTE are to be funded through various special revenue funds at a budgeted cost of $4.3 million. Each fund is unique and we encourage you to review the financial section beginning on page 67 for a description and analysis of each special revenue fund.

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Community Profile

District Profile The Worthington City School District operates as an independent political subdivision of the State of Ohio subject to provisions of the Ohio Constitution and Ohio Revised Code. As such, there is no authority to have a charter or adopt local laws. The District is not a part of, or under the control of, the City of Worthington. The District encompasses approximately 20 square miles and includes all of the City of Worthington and Village of Riverlea, as well as portions of the City of Columbus and Perry and Sharon Townships. It is entirely located within Franklin County. Currently, the District operates 11 elementary schools, 1 preschool, 3 middle schools, 2 high schools, as well as both an alternative high and middle school. A five member Board of Education governs operations over an appointed Superintendent and Treasurer.

Social and Economic Setting The District contains a well balanced mix of residential and commercial properties. Easy access to Interstates 270 and 71 and State Routes 23 and 315 have attracted multinational corporations including Worthington Industries, Diamond Innovations, Anheuser Busch, Liebert Corp., and Anthem Blue Cross. Smaller quaint shops and restaurants dot downtown High Street. A mixture of luxurious home developments and newer condominium and apartment complexes allows for residential options for a range of family incomes. The Worthington

Community Center and the Parks and Recreation Department maintain top notch facilities and offerings to accommodate a well-balanced lifestyle. Worthington Libraries have continuously been nationally recognized as a top 10 library in the United States. All these factors as well as the short driving distance to Ohio State University, the Columbus Zoo and Aquarium, Polaris Fashion Place, and many other shops and restaurants make residing in the Worthington School District very attractive to potential homeowners and families.

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Elected Worthington City Schools Board of Education June 30, 2012 Top Row (left to right):

Charlie Wilson 614-292-3079 David Bressman, Vice Pres. 614-507-6195 Jennifer Best, President 614-761-2746 Bottom Row (left to right): Marc Schare 614-791-0067 Julie Keegan 614-846-8825

Appointed Administrative Leaders

Trent Bowers, Assistant Superintendent.......................450-6040TJ Cusick, Director of Financial Operations ................ 450-6171 Tim Gehring, Director of Facilities .............................. 450-6177 Vicki Gnezda, Director of Communications ................ 450-6012 Shirley Hamilton, Director of Pupil Services ................ 450-6014 George Joseph, Director of Administrative Services ...... 450-6031 Jeff Maddox, Director of Student Support/Safety ......... 450-6029 Keith Schlarb, Director of Technology ......................... 450-6131 George Sontag, Director of Transportation .................. 450-6600 Debbie Steele, Director of Food Services ...................... 450-6142 Jennifer Wene, Director of Academic Achievement ...... 450-6000

Thomas Tucker, PhD Superintendent

614-450-6021

Jeff McCuen, CPA Chief Financial Officer

614-450-6121

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Board ofEducation

Treasurer Superintendent

Director ofFinancial

Operations

Exec. Dir of Admin Svcs

Director of HRDirector of

CommunicationAssistant

Superintendent

Director of Food Svc

Director ofTransportation

Director of Facilities

Director of ITDir. Of AcadAchievementAnd Prof Devl

Director of Safety & Support

Director ofPupil Svcs

Director of Special Ed

CoordinatorOf

Gifted Svcs

Organizational Chart

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Mission & Goals

AREA 1: Vision, Continuous Improvement, Focus

AREA 2: Instruction

District Intent: To ensure annual academic growth for all and catch-up growth for those behind Establish and convey the district’s vision and mission for guiding the collaborative development and communication of

district goals Identifying, collecting, analyzing and effectively using relevant data to identify greatest problems to be addressed, and to

create the kind of culture and expectation that supports effective data-based decision-making at all levels of the system. Developing shared accountability by broadening the concept of accountability to include “internal” measures that hold all

adults accountable for improved student performance, rather than only external accountability imposed from outside.

OBJECTIVES:

1. By 2013, Worthington City Schools will reduce the number of students achieving below proficient in reading by 10% annually in LEP and SWD subgroups.

2. By 2013, Worthington City Schools will increase student achievement in math 2% annually, with a reduction in the

number of students achieving below proficient by 10% annually for LEP and SWD subgroups. 3. By 2012, Worthington City Schools will increase the district performance index over the 2010-2011 measure of

103.1

District Intent: Provide “4 C’s” Learning opportunities for all students Focusing on collaboration, communication, critical thinking and creativity, ensuring that all children combine core

subject mastery with other significant skills, including critical thinking and problem solving, creativity and innovation, communication, and collaboration skills; information and communication technology literacy; life skills (leadership, ethics, personal productivity, self-directed learning); and twenty-first century content (global awareness and business fundamentals and economic literacy).

Developing collaborative structures (e.g., district, department, building, grade-level teams) to facilitate communication, build trust and credibility, and stay focused on the collective and shared responsibility for improving student achievement.

Providing full access to challenging content aligned with rigorous standards for all students and student groups as part of closing the achievement and expectation gap.

OBJECTIVES:

1. By the end of summer 2012 a comprehensive review of the district’s secondary school course offerings, methods of delivery and school structures to determine how to provide the most relevant courses/programs in a cost-effective manner will be completed. As a part of this review each middle school will develop a renewal plan that focuses on the “4 C’s” learning. Recommendations from the review as well as middle school renewal plans will be approved.

2. By the beginning of the 2012-13 school year, all elementary schools will have an approved renewal plan in place. A

review of current renewal plan effectiveness will be completed. 3. By July 2012, a plan for the integration of informational technology and academic achievement into instructional

technology including wireless facilities, open network and a minimum of one on-line course per high school department will be developed and approved. The plan will include human resource allocation, access and opportunity, management, and online/blended learning platform.

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Mission & Goals

AREA 3: Communication & Engagement

AREA 4: Resource Management

District Intent: To manage resources efficiently and effectively Making “proactive, highly intentional decisions” about the equitable (as compared to equal) allocation of resources to

achieve the district’s non-negotiable goals. Advocating for the generation of additional funding aligned with meeting district goals. Broadening the definition of resources management to include the management of time, money, staff and programmatic

resources, emphasizing the importance of directing all efforts toward student achievement.

OBJECTIVES:

1. Develop, implement and communicate a plan for enrollment management, capacity determination, and overflow process at the elementary level by the summer of 2012.

2. By summer of 2012 develop and begin implementation of a plan to communicate capital improvement and operating

funding needs.

District Intent: To enhance and promote strong internal and external relationships Engaging both internal and external community members, defined as those individuals who affect or are affected by the

success of the district (typical stakeholder groups include, students, teachers, paraprofessionals, support staff, school administrators, students’ immediate family members, school board members, community leaders, local business and industry representatives and citizens who live in the community)

Gaining support for needed improvements to sustain a focus on district goals

OBJECTIVES:

1. Implementation of a new student data management system and new website/portal by August 2012. Mobile ready.

2. Create and implement a comprehensive communication plan that incorporates district and school newsletters, websites, social networking and digital communication by the summer of 2012. The intent of this effort is to align and simplify communication for all constituents.

3. Complete a comprehensive school climate and culture assessment and action plan for improvement by summer 2012

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Fiscal Year 2013 Budget Timeline

Feb Mar Apr MayOct Nov Dec Jan

Finalize Staff Plan

Jun 2011 Jul Aug Sept Jun-2012

Complete Summer Capital ProjectsIdentify District

Capital Projects and Needs

Priortize Projects for the Coming Year, Repriortize Future

Projects, Determine Cash Needs

Advertise, Bid, Award Projects for

Summer

Review and Monitor FY12 Budget, Modify as Necessary

Distribute Building/

Dept Budget

Allocations

Review & Finalize Bldg/ Dept

Budgets

2012 Tax Budget

Adopted Adoption of 2013 Budget,

All FundsBegin staff planning based on enrollment

projections

18

Budget Process

Development of the Annual Budget The Ohio Revised Code provides strict regulation over the budgetary process for local school districts. All budget documents are prepared using the cash basis of accounting, which recognizes both receipts and disbursements when they are received and paid for, respectively. This is different that the full accrual basis of accounting that the annual audited financial statements are prepared using, in which revenues are recorded when earned and expenses when the liability is incurred, regardless of the timing of the payment. School Board policies, which can be found on the following pages, further guide how the budget will be developed. Careful attention is paid to both the short and long term goals of the District as well as the overall mission when developing the annual budget. The first major document prepared is the tax budget, which is approved every January and outlines the financial resources available over the next school year. It serves as the basis for the establishment of tax rates. A certificate of estimated resources as well as an appropriations resolution must be on file and approved by the County Auditor's office. Appropriations can never exceed estimated resources, thereby creating a balanced budget. Both documents may be amended during the year to reflect changes to the estimates as information becomes available. The legal level of budgetary control is at the fund and 1 digit object level for the General Fund, and at the fund level for all other funds. All funds, with the exception of agency funds, must have an annual budget. A detailed five year forecast for the General Fund is updated in October by the Treasurer and serves as the overall financial guide in developing the annual budget (see page 19). Staffing discussions are held every spring by the Superintendent and Treasurer with input from building administrators and a staff plan is developed. Building discretionary budget totals are given out to principals in April based on projected enrollment and detailed budgets must be returned to the Treasurer's office in May. These budget totals are then adjusted in the fall based on actual enrollment. Central Office Departmental budgets are also formed in May. A Capital Budget is maintained by Facilities Management that outlines major capital projects and replacement assets for the next five years. A detailed listing of the upcoming year's projects and needs is provided to the Treasurer and incorporated into the annual budget. Funds for these projects are usually from bond issuances but can also be from permanent improvement monies or general operating dollars. The budget is then reviewed and finalized in early June and presented for approval by the Board of Education at the end of June or beginning of July. Administration, Monitoring, and Amendment of the Budget The District utilizes the Uniform School Accounting System to monitor, control, and report all financial activity. USAS is an interactive, online budgetary and accounting control system maintained by the State of Ohio. A requisition is entered and then approved by the Treasurer as to the proper coding and availability of funds, which results in a purchase order or encumbrance. Utilizing the encumbrance system prevents the over-expenditure of each budget line item. At the close of the fiscal year, encumbrances are carried over while the unencumbered funds are subject to re-appropriation in the next fiscal year. Reports are provided to the Board each month detailing compliance and comparison with the approved budget. Both expenditures and revenues are monitored closely so that any necessary changes to the budget may be presented to the board for approval. Transfers within the general fund budget object codes may be made by the Treasurer so long as they remain within the same object. Transfers occurring between objects must be approved by the Board. For all remaining funds, transfers may be made among any account codes so long as the total does not exceed board approved appropriations for that fund as a whole.

19

Budget and Fiscal Management Policies Fiscal Management Goals (Policy DA, 2002) The extent and quality of learning programs are directly dependent on the funding provided and the effective, efficient management of those funds. It follows that the District's purposes can best be achieved through excellent fiscal management. As trustees of the community's investment in plant, facilities, and operational funds, the Board has a responsibility to ensure that the investment is protected and used wisely. Competent personnel and efficient procedures are essential for sound management of fiscal affairs. The Board expects that the Superintendent and the Treasurer will keep them informed through both oral and written reports on the fiscal management of the schools. With the assistance of the Treasurer and other designated personnel, the Superintendent is expected to develop an efficient and businesslike procedure for fiscal accounting purchasing; the protection of plant, grounds, and equipment through prudent and economical operations, maintenance, and insurance. School officials will incorporate the use of computer technology to gain greater effectiveness and efficiency in the management of District resources. School officials will provide support and assistance necessary to help administrative and support personnel develop confidence in their own ability to use the computers as management information tools. The Board will seek to achieve the following goals:

1. to engage in thorough advance planning, with staff and community involvement, in order to develop budgets and to guide expenditures to achieve the greatest educational returns for the dollars expended;

2. to establish levels of funding that will provide quality education for the District’s students; 3. to use the best available techniques for budget development and management; 4. to provide timely and appropriate information to all staff with fiscal management responsibilities; 5. to establish effective procedures for accounting, reporting, business, purchasing and delivery,

payroll, payment of vendors and contractors, and all other areas of fiscal management. Annual Budget and Appropriations Measure/ Budget Modification Authority (Pol. DB/DBK, 2002) Budget The purpose of the annual tax budget is to identify adequate financial resources for the education program and to provide a basis for accountability in fiscal management. The District budget is also the legal basis for the establishment of tax rates. Public school budgeting is regulated and controlled by Ohio law and requirements of a board. A budget is required for every fund that a district uses in its yearly operation. The Superintendent and Treasurer are responsible for the preparation of the annual budget and the presentation of the budget to the Board for adoption. The superintendent and Treasurer are responsible for preparing financial forecasts for at least five years beyond the current fiscal year.

20

Budget and Fiscal Management Policies

Appropriations As permitted by law, at the start of the fiscal year, the Board may pass a temporary appropriations measure to provide for meeting the ordinary expenses of the District until such time as the Board approves the annual appropriations resolution for the year, which is not later than October 1. if by October 1 the county budget commission has not certified all amended certificates of estimated resources to the Board (or submitted a certification that no amended certificates are necessary), the Board can delay action on the annual appropriations measure until such time as the certificates are received. Modifications to Appropriations During the course of the fiscal year, amounts may be transferred between appropriation categories to meet current expenditure needs. Such modifications may be brought periodically to the Board for approval. Before the close of the fiscal year, the Treasurer will present to the Board a final appropriation resolution reflecting all such modifications for their approval. Fund Transfers Transfers among funds as permitted by statutes require Board action and may require approval from the Court of Common Pleas and Tax Commissioner. Budget Planning (Policy DBD, 2002) Annual Budget/Appropriations Budget planning for the District will be an integral part of program planning so that the annual operating budget may effectively express and implement all programs and activities of the District. Budget planning shall be a continuing process involving broad participation by administrators, supervisors, and other persons as needed. The proposed budget/appropriations shall reflect the needs and requirements of all segments of the local school community. The Board shall review the proposed budget/appropriations and shall attempt to comply with those requests it believes meet the following criteria:

are sound educational and business practices are directed toward the attainment of the goals and objectives of the District; and are planned expenditures that do not exceed anticipated revenue.

Five Year Forecast Budget projections should be prepared for at least five years beyond the budget year currently under considerations. Budget planning will be related to the District's goals, objectives, and programs. These projections will be used for planning purposes and will reflect the educational programs previously approved. The Board shall be apprised of any changes or alterations in programs. Tax Budget The budget will be prepared by January 1 of each year and will cover the period from July 1 to June 30 of the succeeding year.

21



24

Fund Structure

This budget document includes 23 governmental funds, 2 proprietary funds, and 1 fiduciary trust fund. The District also maintains 2 agency funds for student activities and other activities which is not required to be budgeted and therefore excluded from this report. Governmental Funds

General Fund: Accounts for the day to day operations of the District, which includes all revenues not designated for other purposes, such as property taxes and state basic aide. The legal budget level is by 1 level object. Debt Service Fund: Accounts for all resources and payment of general obligation bond and note principal, interest, and related costs. Resources are from taxes levied on properties to pay down debt. The legal level of control is at the fund level. Special Revenue Funds: Account for all resources from specific sources that are legally restricted to expenditures for specified purposes. The District has 19 such funds, most of which are state and federal grant funds. Detailed descriptions of each fund can be found in the financial section of this book. The legal level of control is at the fund level. Capital Project Funds: Account for financial resources to be used for the acquisition and/or construction of major capital facilities and equipment purchases. The District has 2 such funds, the Permanent Improvement Fund, which accounts for any energy conservation projects and proceeds from any land or building sales, and also the Building Fund, which accounts for revenues generated through the issuance of bonds.

Proprietary Funds

Intra-District Services Fund: An internal service fund used to account for operations of the copy center, which provides goods and services to other funds on a cost-reimbursement basis to the various funds including the General Fund. Workers’ Compensation Self Insurance Fund: An internal service fund used to account for the proceeds from premiums and claims related to the District’s workers compensation insurance. A premium of 0.7% is charged to the fund that each employee is paid out of.

Fiduciary Fund

Private Purpose Trust Fund: Accounts for funds set aside for scholarship purposes. The income from such funds may be expended in accordance with the trust agreement, but the principal must remain intact.

25

Worthington City Schools - All Funds Budget Summary

Beginning Balance

Actual Revenues

Actual Expenses

Ending Balance

Actual Revenues

Actual Expenses

Ending Balance

General:Local Prop. Taxes 79,480,561 77,649,043

State Basic Aid 14,280,686 14,372,201

Other Intergovmntl. 23,499,294 21,254,258

Other Revenues 1,431,171 1,650,742

Salaries 72,989,220 72,890,455

Benefits 25,084,181 25,694,405

Purchased Svcs 9,713,576 11,137,104

Supplies 2,180,635 2,288,412

New Capital Outlay 151,547 237,825

Repl. Capital Outlay 78,616 87,914

Other 1,680,398 1,443,339

Non Operating 1,489,601 1,541,825

Total General 37,682,770 118,691,712 113,367,774 43,006,708 114,926,244 115,321,279 42,611,673

Bond Retirement 2,565,947 8,823,828 8,837,158 2,552,617 8,014,921 8,412,681 2,154,857

Capital ProjectsPerm Improvements 2,724,403 71,429 242,324 2,553,508 118,897 370,756 2,301,649

Building 3,981,883 9,074,467 6,104,592 6,951,758 131,028 4,466,220 2,616,566

Capital Projects Total 6,706,286 9,145,896 6,346,916 9,505,266 249,925 4,836,976 4,918,215

Special RevenueFood Service 163,796 3,182,957 3,155,575 191,178 2,890,512 3,011,774 69,916

Other Local Sources 52,217 5,070 8,600 48,687 5,994 12,150 42,531

Uniform Sch. Supplies 220,547 378,448 385,599 213,396 381,696 423,544 171,548

Special Rotary 1,383,562 370,576 342,259 1,411,879 404,283 314,527 1,501,635

Public School Support 853,510 520,895 479,123 895,282 505,456 482,437 918,301

Other Local Grants 13,416 86,104 57,369 42,151 - 12,325 29,826

District Mng. Activities 368,840 630,991 663,701 336,130 719,698 746,554 309,274

Auxiliary Services 123,864 803,417 806,072 121,209 822,335 705,335 238,209

EMIS 20,938 5,000 21,322 4,616 - 4,616 -

Data Commun. - 45,500 45,500 - 32,400 15,131 17,269

Alternative Education 5,034 129,595 134,629 - - - -

Other State Grants 6,362 33,931 33,911 6,382 35,187 37,162 4,407

Educatation Jobs - - - - 746,555 746,555 -

Race to the Top - 27,718 27,473 245 207,004 206,656 593

Spec Ed IDEA 82,023 2,543,039 2,624,932 130 2,358,159 2,356,701 1,588

Vocation Education - 52,428 52,342 86 76,568 76,654 -

State Stabilization - 1,187,599 1,187,599 - - - -

Title IID Technology 360 9,276 9,569 67 7,145 7,212 -

Limited English Prof. 482 74,835 75,304 13 107,299 106,814 498

Disadv. Children 74,418 1,137,582 1,206,684 5,316 1,119,377 1,124,246 447

Drug Free Schools 2,272 4,100 6,335 37 1,492 1,529 -

Spec Ed Preschool 7,771 39,329 40,002 7,098 20,648 27,682 64

Imrpoving Tchr Quality 491 195,236 195,627 100 235,575 235,547 128

Other Federal Grants 767 13,821 11,988 2,600 7,740 10,340 -

Special Revenue Totals 3,380,670 11,477,447 11,571,515 3,286,602 10,685,123 10,665,491 3,306,234

Internal Service Intra-District Svcs 724,769 1,358,361 1,279,225 803,905 1,465,616 1,448,431 821,090 Workers Comp Insur. 714,000 541,654 422,800 832,854 539,711 400,236 972,329

Priv. Purp Trust 161,325 3,271 1,635 162,961 6,127 950 168,138

Total All Funds 51,935,767 150,042,169 141,827,023 60,150,913 135,887,667 141,086,044 54,952,536

Fund

Actual Fiscal Year 2011-2012Actual Fiscal Year 2010-2011

26

Worthington City Schools - All Funds Budget Summary

Estimated Revenues

Percentage Change from

Prior YearEstimated Expenses

Percentage Change from

Prior YearEnding Balance

81,861,141 5.42%

14,268,052 -0.72%

19,137,688 -9.96%

1,665,700 0.91%

71,568,641 -1.81%

27,254,729 6.07%

13,605,632 22.16%

3,117,490 36.23%

162,715 -31.58%

44,750 -49.10%

2,005,745 38.97%

1,076,047 -30.21%

116,932,581 1.75% 118,835,749 3.05% 40,708,505

6,521,707 -18.63% 6,381,065 -24.15% 2,295,499

71,429 -39.92% 1,700,000 358.52% 673,078

2,000 -98.47% 1,428,923 -68.01% 1,189,643

73,429 -70.62% 3,128,923 -35.31% 1,862,721

2,986,100 3.31% 2,961,100 -1.68% 94,916

6,100 1.77% 14,000 15.23% 34,631

362,591 -5.01% 446,570 5.44% 87,569

395,807 -2.10% 1,346,992 328.26% 550,450

431,306 -14.67% 1,050,856 117.82% 298,751

- 29,826 142.00% -

689,552 -4.19% 800,718 7.26% 198,108

822,336 0.00% 1,060,545 50.36% -

- - -100.00% -

32,000 -1.23% 49,269 225.62% -

- - -

36,652 4.16% 41,059 10.49% -

- -100.00% - -100.00% -

277,859 34.23% 278,452 34.74% -

2,172,937 -7.85% 2,174,525 -7.73% -

39,090 -48.95% 39,090 -49.00% -

- - -

5,020 -29.74% 5,020 -30.39% -

194,091 80.89% 194,589 82.18% -

1,448,227 29.38% 1,448,674 28.86% -

- -100.00% - -100.00% -

34,333 66.28% 34,397 24.26% -

276,262 17.27% 276,390 17.34% -

- -100.00% - -100.00% -

10,210,263 -4.44% 12,252,072 14.88% 1,264,425

1,510,000 3.03% 1,610,211 11.17% 720,879 553,500 2.55% 634,560 58.55% 891,269

1,000 -83.68% 1,000 5.26% 168,138

135,802,480 -0.06% 142,843,580 1.25% 47,911,436

Proposed Budget Fiscal Year 2012-2013

27



28

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112,

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115,

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31

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Thomas Worthington HS Salaries 10,229,951$ 9,766,065$ 9,723,075$ 0%Benefits 3,498,919 3,442,607 3,685,754 7%Purchased Services 60,862 54,191 60,862 12%Supplies & Materials 91,401 66,993 70,500 5%Capital Outlay 18,298 50,126 16,500 -67%Miscellaneous 3,878 5,766 6,500 13%Maintenance Services (Utilities) 489,582 471,539 473,810 0%Maintenance Supplies 37,920 41,733 42,000 1%Total 14,430,811$ 13,899,020$ 14,079,001$ 1%

Worthington Kilbourne HSSalaries 9,489,388$ 9,136,232$ 9,076,847$ -1%Benefits 3,245,626 3,220,587 3,440,786 7%Purchased Services 48,452 34,259 19,560 -43%Supplies & Materials 99,990 73,426 92,300 26%Capital Outlay 6,903 11,212 12,600 12%Miscellaneous 1,545 1,650 1,783 8%Maintenance Services (Utilities) 627,160 611,116 567,373 -7%Maintenance Supplies 29,365 33,384 42,000 26%Total 13,548,429$ 13,121,866$ 13,253,249$ 1%

Linworth Alternative HSSalaries 907,506$ 844,308$ 835,085$ -1%Benefits 310,392 297,625 316,558 6%Purchased Services 7,607 8,357 6,819 -18%Supplies & Materials 1,724 4,998 8,700 74%Capital Outlay 11,678 1,234 1,650 34%Miscellaneous - - - 100%Maintenance Services (Utilities) 41,710 41,971 41,633 -1%Maintenance Supplies 1,600 5,600 5,600 0%Total 1,282,217$ 1,204,093$ 1,216,045$ 1%

Total All High SchoolsSalaries 20,626,845$ 19,746,605$ 19,635,007$ -1%Benefits 7,054,937 6,960,819 7,443,098 7%Purchased Services 116,921 96,807 87,241 -10%Supplies & Materials 193,115 145,417 171,500 18%Capital Outlay 36,879 62,572 30,750 -51%Miscellaneous 5,423 7,416 8,283 12%Maintenance Services (Utilities) 1,158,452 1,124,626 1,082,816 -4%Maintenance Supplies 68,885 80,717 89,600 11%Total 29,261,457$ 28,224,979$ 28,548,295$ 1%

High Schools

The District operates 2 high schools, Thomas Worthington on the east side of the Olentangy River and Worthington Kilbourne on the west side. Thomas is the original high school and was opened in 1951 while Kilbourne was opened in 1991. The District also operates a small alternative high school, Linworth, which serves the needs of non-traditional students.

32

Thomas Kilbourne Linworth Total

Principals/Asst. Principals 4.00 3.00 1.00 8.00Athletic Director 1.00 1.00 0.00 2.00Counselors 5.00 4.00 1.00 10.00Librarian 1.00 1.00 0.00 2.00Regular Teachers 73.95 65.85 8.00 147.80Special Ed Teachers 9.20 11.80 0.00 21.00Vocational Ed Teachers 2.70 0.00 0.00 2.70Supplemental Svc Tchrs 1.00 0.00 0.00 1.00Other Educational Assgn. 2.00 2.00 0.00 4.00Psychologists 1.00 1.00 0.00 2.00Nurses 1.00 0.80 0.00 1.80Speech & Lang. Therapists 0.85 0.80 0.00 1.65Secretaries 9.00 9.00 1.00 19.00Teacher Aides 11.51 8.95 0.00 20.46Custodians 9.00 9.50 0.63 19.13

Total 2013 Budgeted FTE 132.21 118.70 11.63 262.54

ChangesAthletic Trainers (0.50) (0.50) 0.00 (1.00)Safe & Drug Free Coord 0.50 0.50 0.00 1.00Secretaries (1.00) 0.00 0.00 (1.00)

Net Change from 2012 (1.00) 0.00 0.00 (1.00)

2012 Actual FTE 133.21 118.70 11.63 263.54

Budgeted Enrollment 1,370 1,135 177 2,682

> Reduced 1 FTE secretary at TWHS> Added 1 FTE Safe and Drug Free School Leader shared among the High Schools> Reduced 1 FTE trainer split between the two high schools> Held building budgets constant at $97 per student> Reduction of wages due to retirements> Increase in insurance benefit costs of approximately 13%

> Expand and enhance the WKHS International Baccalaureate program and renewal efforts> Expand and enhance the professional learning communities renewal plan at TWHS> Implement safety net programs to decrease achievement gap of LEP and Special Ed students> Conduct a comprehensive review of course offerings, methods of delivery, and school structure> Integrate information technology into instructional technology including wireless facilities, open network and a minimum of one on-line course per high school department.> Reduction in number of students achieving below proficient by 10% annually for LEP and SWD subgroups.> Provide catch up growth for those students achieving below proficient

Budget Highlights

Goals

High Schools

2013 Budgeted FTE

The total high school budget for 2013 is $28.6 million, which represents approximately no change from 2012. Due to recent declined enrollment and on the recommendation of our performance audit, staff was reduced by 1 secretary as well as 2 half time trainers. A newly created Safe and Drug Free Schools Leader will be funded to better address and monitor health and safety concerns.

33

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Kilbourne Middle SchoolSalaries 2,751,862$ 3,008,604$ 2,968,692$ -1%Benefits 941,211 1,060,554 1,125,351 6%Purchased Services 3,657 3,543 6,400 81%Supplies & Materials 23,851 34,579 26,075 -25%Capital Outlay 3,555 272 5,000 1738%Maintenance Services (Utilities) 119,137 145,155 134,952 -7%Maintenance Supplies 11,920 15,920 15,920 0%Total 3,855,193$ 4,268,627$ 4,282,390$ 0%

McCord Middle SchoolSalaries 3,438,774$ 3,641,926$ 3,600,321$ -1%Benefits 1,176,153 1,283,805 1,364,784 6%Purchased Services 2,161 1,482 2,500 69%Supplies & Materials 47,018 31,331 46,605 49%Capital Outlay 5,856 6,187 5,150 -17%Maintenance Services (Utilities) 115,556 143,195 121,063 -15%Maintenance Supplies 12,749 16,749 16,800 0%Total 4,798,267$ 5,124,675$ 5,157,223$ 1%

Worthingway Middle SchoolSalaries 2,864,882$ 2,817,766$ 2,790,874$ -1%Benefits 979,867 993,282 1,057,945 7%Purchased Services 3,809 2,784 4,800 72%Supplies & Materials 27,347 27,081 27,600 2%Capital Outlay 6,155 4,385 6,916 58%Maintenance Services (Utilities) 86,100 109,209 103,484 -5%Maintenance Supplies 12,859 16,859 16,800 0%Total 3,981,019$ 3,971,366$ 4,008,419$ 1%

Perry/Phoenix Alternative Middle SchoolSalaries 1,784,473$ 1,518,808$ 1,503,833$ -1%Benefits 610,338 535,391 570,062 6%Purchased Services 840 316 75 -76%Supplies & Materials 11,441 11,243 15,780 40%Capital Outlay 10,087 3,183 - -100%Maintenance Services (Utilities) 91,333 131,535 129,691 -1%Maintenance Supplies 18,688 22,688 15,200 -33%Total 2,527,200$ 2,223,164$ 2,234,641$ 1%

Grand Totals Middle SchoolsSalaries & Benefits 14,547,560$ 14,860,136$ 14,981,862$ 1%Services, Supplies, & Outlay 145,777 126,386 146,901 16%Maintenance 468,342 601,310 553,910 -8%Total 15,161,679$ 15,587,832$ 15,682,673$ 1%

Middle Schools

The District operates 3 traditional middle schools and 1 alternative middle school program called Phoenix.

34

KMS McCord Worthingway Phoenix Total

Principal/Asst. Principal 1.00 2.00 1.00 0.00 4.00Counselors 1.00 1.25 1.00 0.75 4.00Librarian 1.00 1.00 1.00 0.00 3.00Regular Teachers 22.40 33.45 22.60 14.20 92.65Special Ed Teachers 6.70 5.40 4.40 1.20 17.70Other Educational 1.00 0.00 1.00 0.00 2.00Psychologists 0.20 0.60 0.40 0.20 1.40Nurses 0.25 0.37 0.25 0.20 1.07Spch & Lang. Therapists 0.65 0.20 0.10 0.10 1.05Secretaries 2.00 2.00 2.00 1.00 7.00Teacher Aides 6.38 4.65 4.82 1.75 17.60Custodians 2.63 2.63 2.26 2.00 9.52

Total 2013 FTE 45.21 53.55 40.83 21.40 160.99

ChangesNone at this time 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

2012 Actual FTE 45.21 53.55 40.83 21.40 160.99

Projected Enrollment 365 525 372 161 1,423

> Held constant building budgets at $87 per student> Increase in insurance benefit costs approximately 13%> Reduction of wages due to retirements

> Explore and develop a renewal plan focusing on the 4 "C's" of learning.> Integrate information technology into instructional technology including wireless facilities and open network> Reduction in number of students achieving below proficient by 10% annually for LEP and SWD subgroups> Provide catch up growth for those students achieving below proficient

Goals

Budget Highlights

2013 Budgeted FTE

Middle Schools

The total middle school budget for 2013 is $15.7 million, which represents an increase of 1%. The following chart illustrates 2013 budgeted FTE at each building, with the difference explained below.

35

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Bluffsview ElementarySalaries 2,683,474$ 2,753,789$ 2,722,430$ -1%Benefits 917,820 970,730 1,031,999 6%Purchased Services 577 5,483 4,630 -16%Supplies & Materials 29,204 24,147 23,590 -2%Capital Outlay 9,800 - 2,650 Maintenance Services (Utilities) 84,283 101,956 97,851 -4%Maintenance Supplies 15,020 15,020 15,000 0%Total 3,740,178$ 3,871,125$ 3,898,150$ 1%

Brookside ElementarySalaries 2,012,354$ 1,991,040$ 1,981,320$ 0%Benefits 688,279 701,856 751,065 7%Purchased Services 1,423 10,775 12,100 12%Supplies & Materials 26,443 14,982 13,321 -11%Capital Outlay 586 340 500 47%Maintenance Services (Utilities) 71,572 75,764 72,265 -5%Maintenance Supplies 13,020 13,020 13,000 0%Total 2,813,677$ 2,807,777$ 2,843,571$ 1%

Colonial Hills ElementarySalaries 1,953,422$ 1,983,432$ 1,969,767$ -1%Benefits 668,123 699,174 746,685 7%Purchased Services 1,036 872 - -100%Supplies & Materials 25,950 25,789 25,052 -3%Capital Outlay 942 (5) 2,040 100%Maintenance Services (Utilities) 71,262 96,956 81,763 -16%Maintenance Supplies 12,420 12,420 12,420 0%Total 2,733,155$ 2,818,638$ 2,837,727$ 1%

Evening Street ElementarySalaries 2,521,387$ 2,614,299$ 2,583,353$ -1%Benefits 862,382 921,559 979,279 6%Purchased Services 1,138 4,374 3,000 -31%Supplies & Materials 21,253 30,922 30,812 0%Capital Outlay 655 624 350 -44%Maintenance Services (Utilities) 62,226 64,438 76,821 19%Maintenance Supplies 16,490 16,503 16,500 0%Total 3,485,531$ 3,652,719$ 3,690,115$ 1%

Elementary Schools

The District operates 11 traditional elementary schools and 1 preschool, Sutter Park. Attendance is determined by boundaries. Total Elementary budget is $44.2 million, which is an increase of 1%.

36

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Granby ElementarySalaries 2,641,000$ 2,677,902$ 2,645,544$ -1%Benefits 903,293 943,980 1,002,854 6%Purchased Services 1,517 17,120 6,500 -62%Supplies & Materials 29,647 30,892 26,403 -15%Capital Outlay - 25,964 1,000 -96%Maintenance Services (Utilities) 60,931 73,809 67,546 -8%Maintenance Supplies 11,000 11,000 12,000 9%Total 3,647,388$ 3,780,667$ 3,761,847$ 0%

Liberty ElementarySalaries 3,076,878$ 2,939,296$ 2,909,487$ -1%Benefits 1,052,375 1,036,123 1,102,908 6%Purchased Services 1,806 2,012 1,820 -10%Supplies & Materials 34,587 38,568 26,807 -30%Capital Outlay 12,979 3,402 11,000 223%Maintenance Services (Utilities) 101,703 120,512 110,707 -8%Maintenance Supplies 15,070 15,070 15,000 0%Total 4,295,398$ 4,154,983$ 4,177,729$ 1%

Slate Hill ElementarySalaries 2,841,573$ 2,903,935$ 2,940,761$ 1%Benefits 971,895 1,023,658 1,114,763 9%Purchased Services 2,079 1,774 1,500 -15%Supplies & Materials 36,712 50,274 44,426 -12%Capital Outlay 118 373 - -1Maintenance Services (Utilities) 78,102 94,116 93,528 -1%Maintenance Supplies 14,145 14,145 14,000 -1%Total 3,944,624$ 4,088,275$ 4,208,978$ 3%

Sutter Park PreschoolSalaries 1,318,760$ 1,455,992$ 1,443,897$ -1%Benefits 451,051 513,248 547,342 7%Purchased Services - - - Supplies & Materials - - - Capital Outlay - - - Maintenance Services (Utilities) 50,185 62,560 66,111 6%Maintenance Supplies 8,074 8,074 9,000 11%Total 1,828,070$ 2,039,874$ 2,066,350$ 1%

Elementary Schools

37

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Wilson HillSalaries 2,986,711$ 3,038,791$ 2,998,544$ -1%Benefits 1,021,536 1,071,195 1,136,667 6%Purchased Services 861 969 1,300 34%Supplies & Materials 30,091 22,943 35,434 54%Capital Outlay 1,154 3,822 - Maintenance Services (Utilities) 72,278 83,816 80,194 -4%Maintenance Supplies 14,920 14,920 14,900 0%Total 4,127,551$ 4,236,456$ 4,267,039$ 1%

Worthington EstatesSalaries 2,623,601$ 2,810,386$ 2,835,763$ 1%Benefits 897,342 990,681 1,074,961 9%Purchased Services 1,201 694 1,550 123%Supplies & Materials 32,568 39,125 38,962 0%Capital Outlay - - - Maintenance Services (Utilities) 93,292 96,535 93,388 -3%Maintenance Supplies 14,920 14,920 14,900 0%Total 3,662,924$ 3,952,341$ 4,059,524$ 3%

Worthington HillsSalaries 2,599,359$ 2,695,575$ 2,662,301$ -1%Benefits 889,051 950,209 1,009,206 6%Purchased Services 1,605 2,172 2,350 8%Supplies & Materials 18,739 28,259 26,881 -5%Capital Outlay 6,714 2,812 2,000 -29%Maintenance Services (Utilities) 67,460 97,395 90,467 -7%Maintenance Supplies 12,370 13,870 13,000 -6%Total 3,595,298$ 3,790,292$ 3,806,205$ 0%

Worthington ParkSalaries 2,591,405$ 2,569,728$ 2,536,671$ -1%Benefits 886,330 905,847 961,583 6%Purchased Services 1,821 2,143 2,400 12%Supplies & Materials 25,312 11,687 28,571 144%Capital Outlay 1,319 - 2,000 100%Maintenance Services (Utilities) 78,736 84,123 81,215 -3%Maintenance Supplies 12,370 13,870 13,000 -6%Total 3,597,293$ 3,587,398$ 3,625,440$ 1%

Grand Totals All ElementarySalaries & Benefits 40,059,401$ 41,162,425$ 41,689,150$ 1.3%Services, Supplies, & Outlay 1,221,564 1,324,243 1,357,878 2.5%Maintenance 1,051,849 1,214,812 1,174,576 -3.3%Total 42,332,814$ 43,701,480$ 44,221,604$ 1%

Elementary Schools

38

Principal 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 12.00Counselors 0.50 0.40 0.50 0.50 0.50 0.50 0.50 0.60 0.50 0.50 0.50 0.00 5.50Librarian 1.00 0.80 1.00 1.00 1.00 1.20 1.00 1.00 1.00 1.00 1.00 0.00 11.00Regular Teachers 23.30 15.60 17.40 24.40 23.20 24.80 25.90 25.60 26.10 22.30 22.90 0.00 251.50Special Ed Teachers 5.30 2.30 2.10 3.10 4.50 4.50 3.80 4.50 6.50 5.40 5.40 8.10 55.50Psychologists 0.50 0.40 0.40 0.40 0.50 0.50 0.50 0.40 0.50 0.00 0.00 1.50 5.60Nurses 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.38 0.25 0.25 3.13Physical Therapist 0.00 0.28 0.10 0.00 0.00 0.00 0.10 0.10 0.10 0.00 0.10 0.42 1.20Spch & Lang. Thrpst 0.50 0.80 0.33 0.40 0.40 0.50 0.33 0.50 1.00 0.80 0.34 2.20 8.10Occupational Thrpst 0.25 0.00 0.25 0.20 0.25 0.20 0.00 0.20 0.20 0.20 0.00 0.85 2.60Secretaries 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 12.00Teacher Aides 5.06 5.07 1.88 2.00 3.51 1.88 6.45 5.00 4.22 3.75 2.76 9.66 51.24Custodians 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.50 2.50 1.50 2.00 1.62 24.12Crossing Guard 0.31 0.00 0.00 0.00 0.00 0.31 0.00 0.00 0.00 0.00 0.00 0.00 0.62

2013 Budgeted FTE 40.97 29.90 28.21 36.25 38.11 38.64 42.83 42.65 44.87 37.83 37.25 26.60 444.11

Changes:Special Ed Teachers 1.00 1.00 2.00Teacher Aides 1.00 1.00 2.00 Net Change 0.00 0.00 0.00 0.00 0.00 0.00 2.00 0.00 2.00 0.00 0.00 0.00 4.00

2012 Actual FTE 40.97 29.90 28.21 36.25 38.11 38.64 40.83 42.65 42.87 37.83 37.25 26.60 440.11

Much of Sutter parks budget is contained in the Special Education Department.

> Reduced building allocations by $2 per student, saving $10,000 > Reduction of wages due to retirements > Increase in insurance benefit costs of approximately 13% > Increase of 2 certified and 2 classified FTE to address additional special education needs. Exact location to be determined in the fall, but are currently budgeted at Worthington Estates and Slate Hill.

> Integrate information technology into instructional technology including wireless facilities and open network > Reduction in number of students achieving below proficient by 10% annually for LEP and SWD subgroups > Provide catch up growth for those students achieving below proficient > Continue to expand and enhance renewal plans approved in 2012

Elementary Schools

Bluffs

Brook

Col H

Eve St

Granby

Libert y

Estate s

Budget Highlights

Goals

The following chart illustrates budgeted staffing by building

Hills

W Park

Sutter

Total

Slate

Wilson

The above budgeted staffing is based on current year enrollment. We will adjust staffing at the end of summer based on actual enrollment.

39

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 151,171$ -$ -$ Benefits 51,705 - - Purchased Services 1,400 (1,400) - -100%Supplies & Materials 325 (58) - -100%Capital Outlay - - - MiscellaneousTotal 204,601$ (1,458)$ -$ -100%

United Methodist Children's Home

The UMCH was organized and run by the Methodist Church and provided mental health care for hurting children and families. The District provided services to those children housed there since it resides in the District. However, the program was ended by the Church in December 2010 and children were relocated to other agencies.

40

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 193,935$ 261,900$ 203,452$ -22%Benefits 66,331 92,322 77,123 -16%Purchased Services 48,654 71,233 55,700 -22%Supplies & Materials 656 1,375 1,000 -27%Capital Outlay - 1,500 - Miscellaneous 9,439 13,544 14,000 3%Total 319,015$ 441,874$ 351,275$ -21%

2010-11 Actual

2011-12 Actual

2012-13 Proposed Change

Full Time Equivalent Staff:Superintendent 1.0 1.0 1.0 0.0Secretary 0.3 0.3 0.3 0.0

Total FTE 1.3 1.3 1.3 0.0

> Transfer of $18,000 to Department of Administrative Services for mileage reimbursement> Transfer of $15,000 to Department of Professional Development for PD reimbursements> Decrease in salaries and benefits due to overlap of retired Superintendent that occurred in 2012.

> Complete a comprehensive school climate and culture assessment and action plan for improvement.> Review District’s secondary school course offerings, methods of delivery and school structures to determine how to provide the most relevant courses/programs in a cost-effective manner will be completed. > Develop and begin implementation of a plan to communicate capital improvement and operating funding needs.

Goals

Office of the Superintendent

The Superintendent's Office is responsible for the overall management of the District.

Budget Highlights

42

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 663,038$ 631,048$ 631,048$ 0%Benefits 346,777 342,449 368,032 7%Purchased Services 4,185,505 4,946,132 6,370,500 29%Supplies & Materials 6,779 5,868 260,300 4336%Miscellaneous 1,390,125 1,139,721 1,701,042 49%Total 6,592,224$ 7,065,218$ 9,330,922$ 32%

2010-11 Actual

2011-12 Actual


Full Time Equivalent Staff:Treasurer 1.0 1.0 1.0 0.0Asst. Treasurer 1.0 1.0 1.0 0.0Accountant 2.0 1.0 1.0 0.0Payroll 2.0 2.0 2.0 0.0Receipts/Disbursements 3.0 3.0 3.0 0.0Secretary 1.0 1.0 1.0 0.0

Total FTE 10.0 9.0 9.0 0.0

> Purchased services include $4.8 million in tuition to other entities. This includes estimates for Autism scholarships, the new Jon Peterson scholarship, and other charter & community school tuition.> Purchased services also includes $1.5 million for teacher substitutes obtained through the county ESC> Increased county auditor/treasurer fees $27,000 for levy collection increase> Miscellaneous for 2012 included a one time auditor/treasurer fee refund of approximately $300,000> Supplies includes $200,000 of building carryover from 2012 that will be distributed to the buildings

> Initiate testing and evaluate online student fee payment system that links with new student system> Enhance public transparency and accountability through refinement of this budget document> Continue to receive clean audit opinions and outstanding GFOA reporting awards> Monitor and maintain a comprehensive investment portfolio to maximize cash flows and returns> Begin implementation of online record management system for payroll

Budget Highlights

Goals

Office of the Treasurer

The Treasurer's Office performs all financial and business functions for the District including payroll, accounting, purchasing, inventory, and insurance. Tuition payments to other Districts as well as all tax collection fees are budgeted in this department as well.

43

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 16,750$ 20,625$ 22,375$ 8%Benefits 5,729 7,270 8,482 17%Purchased Services 2,828 5,652 15,000 165%Supplies & Materials 50 50 50 0%Miscellaneous 271,800 278,516 278,800 0%Total 297,157$ 312,113$ 324,707$ 4%

> Miscellaneous includes $38,000 for various membership fees> Miscellaneous also includes $250,000 in state foundation aid deduction for the county ESC; fees of $6.50 per student as well as various supervisor and extended service contracts for preschool and special education services

Board of Education

The Board of Education is elected by the residents to govern the overall activity and mission of the District. Meeting are open to the public and generally occur on the 2nd and 4th Monday each month at the Worthington Education Center. The total budget for the Board of Education is $324,707. Salaries and benefits are for board members who are paid $125 per meeting.

Budget Highlights

44

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 151,487$ 140,833$ 140,833$ 0%Benefits 51,813 49,645 54,273 9%Purchased Services 65,043 56,041 115,640 106%Supplies & Materials 1,738 4,085 19,288 372%Capital Outlay 2,000 35,955 2,000 -94%Total 272,081$ 286,559$ 332,034$ 16%

2010-11 Actual

2011-12 Actual


Full Time Equivalent Staff:Asst. Superintendent 1.0 1.0 1.0 0.0Secretary 0.3 0.3 0.3 0.0

Total FTE 1.3 1.3 1.3 0.0

> Budget includes $67,428 in renewal services and supplies.

> Develop, implement and communicate a plan for enrollment management, capacity determination, and overflow process at the elementary level.> Create and implement a comprehensive communication plan that incorporates district and school newsletters, websites, social networking and digital communication .

Goals

Office of the Assistant Superintendent

The Assistant Superintendent manages the day to day educational activities of the District, including performance monitoring of educational staff and overseeing curriculum. This department is also responsible for renewal and reform efforts of individual buildings.

The total budget for the Asst. Superindent's Office is $334,375. Staff is to remain consistent.

Budget Highlights

45

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 161,836$ 166,997$ 166,997$ 0%Benefits 55,352 58,868 66,610 13%Purchased Services 45,662 45,240 45,900 1%Supplies & Materials 2,475 3,196 3,400 6%Capital Outlay - - - Miscellaneous - - Total 265,325$ 274,301$ 282,907$ 3%

2010-11 Actual

2011-12 Actual

2012-13Proposed Change

Full Time Equivalent Staff:Director 1.0 1.0 1.0 0.0Secretary 1.3 1.5 1.5 0.0

Total FTE 2.3 2.5 2.5 0.0

> Purchased Services include printing/delivery charges of the Superintendent's newsletter, various financial documents, and survey consultants

> Develop and begin implementation of a plan to communicate capital improvement and operating needs

> Create and implement a comprehensive communication plan that incorporates district and school newsletters, websites, social networking and digital communication . The intent of this effort is to align and simplify communication for all constituents.

Communications Department

The Communications Department is responsible for all district correspondence with both the media as well as parents and staff. The department maintains the content of the District website as well as publishing numerous newsletters and electronic correspondence. Feedback is gathered through surveys and public meetings and then organized and shared with various departments so that informed decisions can be made.

The total budget for the Communication Department is $282,907, consisent with prior years. Staff is to remain consistent. Secretary includes 1 FTE for central office front desk attendent and 0.3 for a split secretary with the Superintendent and Asst. Superintendent's Office.

Budget Highlights

Goals

46

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 1,132,957$ 1,123,943$ 1,123,943$ 0%Benefits 387,502 396,198 430,581 9%Purchased Services 530,257 539,462 901,950 67%Supplies & Materials 49,293 58,234 60,250 3%Capital Outlay 21,290 53,299 43,000 -19%Miscellaneous - - - Total 2,121,299$ 2,171,136$ 2,559,724$ 18%

2010-11 Actual

2011-12 Actual


Full Time Equivalent Staff:Director 1.0 1.0 1.0 0.0Tech Systems Support 4.0 4.0 4.0 0.0Network Specialist 4.0 3.0 3.0 0.0Instructional Integration Specialist 3.0 3.0 3.0 0.0Digital Tech Support 1.0 1.0 1.0 0.0Desktop Specialist 1.0 1.0 1.0 0.0Database Specialist 1.0 1.0 1.0 0.0EMIS Coordinator 1.0 1.0 1.0 0.0Secretary 1.0 1.0 1.0 0.0

Total FTE 17.0 16.0 16.0 0.0

> Purchased Services include $142,000 for copier maintenance costs, $240,000 in management and techincal services and $82,000 in server maintenance costs

> Continue to utilize Instructional Integration Specialists to support technology's use with common core standards> Continue support of curriculum initiatives through the use of technology

> Implement Infinite Campus student information system > Review food service point of sale and online fee payment for Infinite Campus

> Implement new District website

Goals

Computer Services Department

The computer services department provides consultation, development, training and support for instructional technology, management operations, including telecommunication circuits, phones, faxes, and district copiers. Department services include training for classroom teachers and management system as well as support for software, desktop/laptop, and printers. The department handles all system programming for EMIS, Federal Reporting, Human Resources, Students, Special Ed, Gifted, Athletics, Guidance, Grade Reporting and Event Scheduling to meet the management needs of the district.

The total budget for the Computer Services Department is $2.5 million, which represents an increase of 18%. Staff is to remain consistent.

Budget Highlights> Increase in purchased services of $350,000 for consultant services previosly funded in the Building Fund for new technology implementation

> Increase in purchased services of $35,000 for new District website

47

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 561,361$ 576,880$ 576,880$ 0%Benefits 192,001 203,354 221,555 9%Purchased Services 71,360 79,074 75,900 -4%Supplies & Materials 57,885 148,535 671,775 352%Capital Outlay - - - 0%Miscellaneous 325 325 325 0%Total 882,932$ 1,008,168$ 1,546,435$ 53%

2010-11 Actual

2011-12 Actual


Full Time Equivalent Staff:Director 1.00 1.00 1.00 0.00

Coordinator of Achievement & Prof Development 1.00 1.00 1.00 0.00Coordinator of Language Arts 1.00 1.00 1.00 0.00Teacher Leaders 2.00 2.00 2.00 0.00Secretary 1.38 1.38 1.38 0.00

Total FTE 6.38 6.38 6.38 0.00

> Purchased Services include $52,000 tuition for Rockbridge Academy> Increase in Supplies of $500,000 for textbooks and software licenses previously funded in the Building Fund

> Implement Race to the Top goals and strategies> Implementation and review of Response to Intervention program> Reduce # of students achieving below proficient in reading by 10% in LEP and Disability subgroups> Increase achievement in Math 2% annually> Provide the 4 C's of learning, collaboration, communication, critical thinking, and creativity> Develop collaborative structures in all renewal plans

Goals

Department of Academic Achievement

The Department of Academic Achievement (formerly Teaching & Learning) is responsible for the overall content and development of curriculum, instruction, and assessment. It oversees all federal grants such as Title I, II, III and IDEIA.

The total budget for the Academic Achievement Department is $1.5 million, which represents an increase 54% due to $500,00 of textbooks previously funded in the Building Fund. Staff is to remain consistent.

Budget Highlights

48

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 188,773$ 162,338$ 162,338$ 0%Benefits 64,565 57,225 62,737 10%Purchased Services 2,753 2,266 4,241 87%Supplies & Materials 15,871 15,007 14,990 0%Miscellaneous 765 1,150 769 -33%Total 272,727$ 237,986$ 245,075$ 3%

2010-11 Actual

2011-12 Actual


Full Time Equivalent Staff:Coordinator 1.00 1.00 1.00 0.00Coordinator of Projects 0.50 0.00 0.00 0.00Secretary 0.75 0.75 0.75 0.00

Total FTE 2.25 1.75 1.75 0.00

Gifted Education Department

The Gifted Services Department manages the district’s Enriched Placement Program (EPP) for identified gifted students at the elementary and secondary levels. The Department offers a continuum of services including academic acceleration opportunities and enrichment programs such as Destination Imagination and Invention Convention. The Advanced Placement, SAT and ACT examinations are scheduled through the Gifted Services office.

The total budget for the Gifted Department is $248,239, which represents an increase of 4%%. Staff is to remain consistent.

49

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 8,620$ 8,717$ 8,717$ 0%Benefits 2,948 3,073 3,347 9%Purchased Services 12,414 10,138 15,000 48%Supplies & Materials 9,343 9,179 9,500 3%Total 33,325$ 31,107$ 36,564$ 18%

2010-11 Actual

2011-12 Actual


Full Time Equivalent Staff:Secretary 0.25 0.25 0.25 0.00

Total FTE 0.25 0.25 0.25 0.00

> Purchased services include $6000 for interpreters> Supplies include instructional materials such as dictionaries, learning aids, etc.

> Working in conjunction with Title III grant funding, reduce the number of students achieving below proficient in reading by 10% annually in LEP subgroup.> Working in conjunction with Title III grant funding, reduce the number of students achieving below proficient in math by 10% annually in LEP subgroup.

Goals

ELL Department

The English Language Learning Department is responsible for ensuring proper services are provided for those students that English is not their mainly spoken language. Many additional services are provided through Federal Title III Grant funding.

Budget Highlights

50

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 48,396$ 49,203$ 49,203$ 0%Benefits 16,553 17,344 18,894 9%Purchased Services 41,785 45,866 92,500 102%Supplies & Materials 57,031 47,410 7,500 -84%Capital Outlay - - - Miscellaneous - - - Total 163,765$ 159,823$ 168,097$ 5%

2010-11 Actual

2011-12 Actual


Full Time Equivalent Staff:Testing Specialist 1.00 1.00 1.00 0.00

Total FTE 1.00 1.00 1.00 0.00

> Purchased services include $47,000 for grading/scoring services and $50,000 for MAP test licensing

> In conjunction with Dept. of Achievement, target necessary LEP and Disability subgroups to decrease below proficient students by 10% annually in reading and math

Department of Assessment

The Department of Assessment and Accountability, as part of the Department of Academic Achievement and Leadership, is responsible for all matters involving testing, including state mandated tests (OGT, OAT, OTELA, Alternate Assessment), district standardized testing, and all other district assessments, including but not limited to DRA, writing, math, science and social study diagnostics).

The total budget for the Department of Assessment is $168,737, consistent with prior years. No staff changes are anticipated.

Budget Highlights

Goals

51

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 97,889$ 32,477$ -$ -100%Benefits 33,481 11,448 - -100%Purchased Services 29,423 29,155 - -100%Supplies & Materials 54,957 (353) - -100%Capital Outlay - - - Miscellaneous - - - Total 215,750$ 72,727$ -$ -100%

2010-11 Actual

2011-12 Actual


Full Time Equivalent Staff:Media Specialist 2.00 0.00 0.00 0.00

Total FTE 2.00 0.00 0.00 0.00

> Restructured duties to the buildings, saving over $200,000 annually

Educational Media Center

The Educational Media Center was responsible for the purchase and cataloging of educational resources to support the curriculum and staff. This included print and non-print materials, memberships, and subscriptions for the school media centers and the EMC collection.To maximize District resources, the EMC was eliminated in September 2011 and the responsibilities are now with the building librarians for these duties.

Budget Highlights

52

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 308$ -$ -$ 0%Benefits 105 - - 0%Purchased Services 2,304 (402) - -100%Supplies & Materials 20,339 (453) - -100%Total 23,056$ (855)$ -$ -100%

Department of Intervention

The Department of Intervention provides necessary services for those students falling behind or are in need of additional services. Its also provides training to staff to increase awareness and followup of when intervention services are necessary. These services were moved into the Department of Academic Achievement for 2012.

53

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 222,959$ 174,914$ 212,327$ 21%Benefits 76,258 61,658 80,487 31%Purchased Services 5,484 1,411 8,850 527%Supplies & Materials 2,312 3,033 3,150 4%Total 307,013$ 241,016$ 304,814$ 26%

Summer School

The Summer School Department is responsible for providing coursework during the summer for those students in need of it.

The total budget for Summer School is $304,814, which is almost entirely Salaries and Benefits for teachers and staff. A small portion of the budget is related to services such as printing and postage for program documents and supplies.

54

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 24,915$ 25,334$ 25,334$ 0%Benefits 8,522 8,931 9,729 9%Purchased Services 710 4,364 7,000 60%Supplies & Materials 4,558 6,186 5,000 -19%Capital Outlay - - - Miscellaneous - - - Total 38,705$ 44,815$ 47,063$ 5%

2010-11 Actual

2011-12 Actual


Full Time Equivalent Staff:Secretary 0.5 0.5 0.5 0.0

Total FTE 0.5 0.5 0.5 0.0

Department of Pupil Services

The Department of Pupil Services was created out of the Department reorganization and used to be Secondary and Elementary Education. It is responsible for overseeing the curriculum and also helps to oversee special education services.

The total budget for Pupil Services is $47,063, consistent with prior year. The Secretary of the Department is shared between Pupil Services and School Safety.

55

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Purchased Services 4,786$ 10,596$ 16,125$ 52%Supplies & Materials 3,458 14,715 8,510 -42%Capital Outlay 18,218 14,964 22,765 52%Total 26,462$ 40,275$ 47,400$ 18%

Band & Orchestra

Band and Orchestra receive General Fund money for supplies and repairs to equipment as well as the purchase of new instruments. Instructors are coded to their respective building.

56

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 150,732$ 190,094$ 158,053$ -17%Benefits 51,554 67,010 59,914 -11%Purchased Services 56,211 28,887 47,962 66%Supplies & Materials 11,180 10,936 18,349 68%Capital Outlay 2,213 1,459 1,564 7%Miscellaneous 300 100 625 525%Total 272,190$ 298,486$ 286,467$ -4%

2010-11 Actual

2011-12 Actual



Total FTE 1.5 1.5 1.5 0.0

> Decrease in salary and benefits due to overlap of Director occuring in 2012> $13,000 is budgeted for nursing supplies and equipment> $41,000 is budgeted for counseling services

> Enhance the overall safety plan of the District by utilizing a new in-house bomb response video> Audit the safety plan of the District and make necessary changes

Goals

Department of School Support & Safety

The Department of School Support and Safety oversees pupil support and safety throughout the buildings. It also contains the supply budget for the nurses of the District.

The total budget for the Department is $286,467, an increase of 5%. A secretary from Pupil Services is shared with this department.

Budget Highlights

57

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 157,917$ 158,828$ 188,828$ 19%Benefits 54,012 55,988 61,237 9%Purchased Services 55,981 70,087 95,300 36%Supplies & Materials 220 392 1,400 257%Capital Outlay - - - Miscellaneous - - 300 100%Total 268,130$ 285,295$ 347,065$ 22%

2010-11 Actual

2011-12 Actual



Total FTE 1.75 2.00 3.00 1.00

> Purchased Services includes $15,000 in traveling teacher mileage reimbursement > Transfer from Superintendent of $18,000 to cover administrator mileage reimbursement> Increase of $30,000 salaries for 1 secretary for registration welcome center to be implemented in 2013.

> Ensure operations staff, including transportation, food services, and maintenance, run effectively to enhance overall school operations> Develop, implement, and communicate a plan for enrollment management, capacity determination, and overflow process at the elementary level.> Implementation of new central student registration welcome center.> Implementation of new student data management system.

Goals

Department of Administrative Services

The Department of Administrative Services oversees the District's transportation, food services, and maintenance departments as well as various other administrative functions including enrollment patterns and classified staffing.

The total budget for the Department of Administrative Services is $319,780, an increase 12%. Staff is increased by 1 FTE to operate the new registration welcome center in the fall of 2013.

Budget Highlights

58

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 699,709$ 566,254$ 566,254$ 0%Benefits 239,319 199,609 220,065 10%Purchased Services 169,399 191,880 177,337 -8%Supplies & Materials 14,911 19,193 29,878 56%Capital Outlay - 9,103 - 0%Total 1,123,338$ 986,039$ 993,534$ 1%

2010-11 Actual

2011-12 Actual


Full Time Equivalent Staff:Director 1.00 1.00 1.00 0.00Coordinator 1.00 1.00 1.00 0.00Personnel Analyst 2.00 2.00 2.00 0.00Mentor Coordinator 1.00 0.00 0.00 0.00Secretary 4.25 3.75 3.75 0.00

Total FTE 9.25 7.75 7.75 0.00

> Recruit and train highly qualified and motivated teachers and support staff> Provide necessary background checks to ensure safety of students

Goals

Human Resources

The Human Resource Department manages all personnel functions including recruitment, selection, induction, training, evaluation and contract administration.

59

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries -$ -$ -$ Benefits - - - Purchased Services 56,522 58,772 92,553 57%Supplies & Materials 26,293 25,174 28,947 15%Capital Outlay - - 1,500 100%Miscellaneous - - - 0%Total 82,815$ 83,946$ 123,000$ 47%

> Focus geared to district attainment of OIP goals

Office of Professional Development

The Office of Professional Development oversees certified staff development and continuing education.

The total budget for the Office of Professional Development is $123,000 and includes speaker fees for training and consultations, meeting expenses and conference expenses. $15,000 was transferred from the Superintendent into purchased services this year to handle professional development reimbursement.

2012 Goals

60

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 4,682$ 3,761$ 7,771$ 107%Benefits 1,508 3,809 4,446 17%Purchased Services 5,595 10,064 20,000 99%Supplies & Materials 1,789 2,800 5,000 79%Capital OutlayMiscellaneousTotal 13,574$ 20,434$ 37,217$ 82%

Educational Support Professional Development Committee

The ESPDC is granted $25,000 annually for professional development related to classified support staff.

The total supplies and services budget for the ESPDC $25,000, which is the same amount as in prior years and in the negotiated agreement. Salaries and Benefits include stipends for professional development points per negotiated agreement. The increase in salaries and benefits is the result of not all classified employees utilizing the professional development stipends, as this fluctuates from year to year subject to an annual cap.

61

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 253,185$ 239,748$ 248,667$ 4%Benefits 86,596 84,513 94,263 12%Purchased Services 420,061 728,625 728,504 0%Supplies & Materials 39,634 21,805 30,000 38%Capital Outlay - - 10,000 0%Miscellaneous - - - Total 799,476$ 1,074,691$ 1,111,434$ 3%

2010-11 Actual

2011-12 Actual


Full Time Equivalent Staff:Director 0.00 0.00 0.00 0.00Coordinator 1.00 1.00 1.00 0.00Secretary 2.81 2.81 2.81 0.00

Total FTE 3.81 3.81 3.81 0.00

> Purchased services include $100,000 in legal fees as well as $380,000 for tuition to other entities

> In conjunction with IDEA grant funding, ensure the needs are met of our special education population, whether that is through services provided in house or through the appropriate outside agencies> Collaborate with Department of Achievement to reduce Students with Disabilities subgroup achieving below proficient by 10% annually.

Goals

Department of Special Education

The Special Education Department is responsible for over-seeing all Special Education services for our district. This includes supervision of the school psychologists, Speech Pathologists and all Motor staff. We maintain and enter all information into the students’ files for in and out of district. The department maintains the Special Ed General fund budget, IDEIA and Preschool budgets. We also oversee the Preschool program at Sutter Park which is for special needs and peer model students. Our Transition Services helps high school special ed students prepare for work related and life skills.

The Director is paid out of federal IDEA funds through a purchased service contract with the ESC

Budget Highlights

62

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 2,066,307$ 2,016,262$ 2,016,262$ 0%Benefits 706,734 710,747 775,137 9%Purchased Services 1,182,474 1,228,400 1,800,043 47%Supplies & Materials 339,859 342,691 356,594 4%Capital Outlay 57,758 8,257 53,780 551%New Outlay - 85,150 - Replacement Outlay - - - Miscellaneous 2,221 2,567 1,600 -38%Total 4,355,353$ 4,394,074$ 5,003,416$ 14%

2010-11 Actual

2011-12 Actual


Full Time Equivalent Staff:Director 1.00 1.00 1.00 0.00Supervisors 3.00 3.00 3.00 0.00Delivery/Warehousing 3.00 3.00 3.00 0.00Technical Trades 8.00 8.00 8.00 0.00Building Maintenance 5.00 5.00 5.00 0.00Mechanic 1.00 1.00 1.00 0.00Landscape Maintenance 7.00 7.00 7.00 0.00Auditorium Manager 2.00 0.50 0.50 0.00Custodian - Admin/Trans 1.25 1.25 1.25 0.00Secretary 2.00 2.00 2.00 0.00

Total FTE 33.25 31.75 31.75 0.00

> Purchased services increased $500,000 for repairs previously funded in the Building Fund

> Conduct quarterly budget review meetings to evaluate if individual department expenditures are meeting identified targets> Conduct analysis of mechanical systems and building envelope to determine if additional energy conservation measures can be obtained and funded through House Bill 264, Energy Conservation Legislation. > Implement SchoolDude, a Facility Rental Program, at pilot locations including the Worthington Education Center and High Schools for staff and community use.

Facility Maintenance Department

The Facility Maintenance Department oversees all aspects of facilities management including care and uptake of buildings, grounds, auditoriums, and custodial services.

The total budget for the Maintenance Department is $5 million, an increase of $500,000. The District utilized capital improvement bond funds for major repairs and replacements, however those funds are depleted and the General fund was increased $500,000

Budget Highlights

Goals

63

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Salaries 2,377,269$ 2,394,227$ 2,418,861$ 1%Benefits 813,090 843,982 916,925 9%Purchased Services 111,905 116,538 197,600 70%Supplies & Materials 561,481 666,403 657,750 -1%Capital Outlay 31,885 2,123 3,500 65%Miscellaneous - - - Total 3,895,630$ 4,023,273$ 4,194,636$ 4%

2010-11 Acutal

2011-12 Acutal


Full Time Equivalent Staff:Director 1.00 1.00 1.00 0.00Mechanic 3.00 3.00 3.00 0.00Bus Drivers 45.21 44.86 44.86 0.00Clerical 2.00 2.00 2.00 0.00

Total FTE 51.21 50.86 50.86 0.00

> Purchased services increased $40,000 for additional special education needs

> Continue to provide safe and reliable transportation for students> Best Utilize new bus routing software purchased during 2011

Goals

Transportation Department

The Transportation Department provides safe and efficient transportation for eligible school bus riders to and from school, public and nonpublic. This Department also provides transportation for students, teachers and coaches to athletic events and educational field trips.

The total budget for the Transportation Department is $4.2 million, which represents an increase of 4%.. Staff is to remain consistent.

Budget Highlights

64

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

SalariesTeacher Substitutes 1,240,108 3,986 - -100%Classified Substitutes 203,439 184,225 196,523 7%Termination Benefits 644,779 2,276,698 1,431,277 -37%Performance Stipends 167,117 229,291 194,682 -15%Longevity Stipends 48,361 44,760 44,800 0%Classifed Extratime/Other 34,460 39,237 44,651 14% Total Salaries 2,338,264 2,778,197 1,911,933 -31%

Benefits 799,743 979,334 700,340 -28%Other Uses 1,489,601 1,541,825 1,076,047 -30%

Total 4,627,608$ 5,299,356$ 3,688,320$ -30%

> Certified substitutes were outsourced to the county ESC and budgeted as purchased services in the Treasurers Department beginning in 2012

> Other uses for 2012 included a $490,700 advance to the federal grant funds that is not currently anticipated in 2013

Unassigned Expenditures

Unassigned expenditures include Substitutes, termination benefits, overtime, performance stipends and the benefits (payroll taxes, retirement, etc) related to those wages. It also includes the yearly transfer to the debt service fund for the general fund portion of annual debt payments related to COPS and energy conservation notes.

Budget Highlights

> Termination benefits decreased approximately $800,000 due to severance payments occuring twice in 2012 since school ended in May instead of June.

> Other uses includes the annual transfer to the Debt service fund for energy conservation debt

65



66

2010-2011 Actual

2011-2012 Actual

2012-2013 Proposed

Budget % Change

Revenues

General Property Tax 6,247,466$ 5,743,031$ 4,500,000$ -21.6%Tangible Property Tax 136,565 137,471 138,000 0.4%Intergovenmental:

Homestead & Rollback 719,653 714,715 530,000 -25.8%Tangible Tax Loss Reimbursement 178,383 214,655 190,000 -11.5%Federal Restricted - 153,924 87,660

Total Revenues 7,282,067$ 6,963,796$ 5,445,660$ -21.8%

Expenditures

Auditor & Treasurer Fees 95,928$ 96,895$ 100,000$ 3.2%Principal 6,225,000 6,231,000 4,352,000 -30.2%Interest 2,367,004 2,084,786 1,929,065 -7.5%

Total Expenditures 8,687,932$ 8,412,681$ 6,381,065$ -24.1%

Other Financing Sources (Uses)Refunding Debt Issued 554,360$ -$ -$ Payment to Refund Debt - - - Issuance Costs (149,226) - - Transfers In 987,401 1,051,125 1,076,047 2.4%

Total Other Financing Sources (Uses) 1,392,535$ 1,051,125$ 1,076,047$ 2.4%

Net Change in Fund Balance (13,330)$ (397,760)$ 140,642$ Beginning Fund Balance 2,565,947$ 2,552,617$ 2,154,857$ Ending Fund Balance 2,552,617$ 2,154,857$ 2,295,499$

The Debt Service Fund is used to account for all activity related to the payment of the District's general obligation debt. The main source of revenue is property taxes as a result of effective bond levies. Any refinancing issuances are also accounted for in this fund.

No new issuances are currently budgeted for 2013, however pending the outcome of an anticipated Bond Levy Request in November 2012, the Debt Service Fund budget may be amended to include Issuance costs. Transfers In represent the General Fund portion of debt related to energy conservation and certificates of participation. Federally Restricted revenue includes interest subsidy payments related to the District's Qualified School Construction Bonds. See the next page for schedules and funding requirements.

Debt Service Fund

68

FY Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest

2013 4,352,000 1,929,065 90,000 541,963 300,000 175,750 95,000 349,313 2,100,000 63,000 920,000 255,700 50,000 264,292 235,000 15,225 147,000 64,091 375,000 9,937 40,000 189,794 2014 4,402,905 2,112,140 915,000 388,663 243,905 430,845 65,000 347,313 2,270,000 439,575 50,000 263,125 245,000 5,145 154,000 57,680 460,000 179,794 2015 3,512,624 2,019,509 950,000 351,363 221,090 458,660 880,000 337,700 121,534 404,741 675,000 255,875 160,000 50,992 505,000 160,178 2016 3,946,604 1,635,235 990,000 312,562 505,000 159,650 895,000 317,713 99,604 421,671 690,000 242,225 167,000 44,027 600,000 137,387 2017 3,998,084 1,567,593 1,025,000 264,575 530,000 134,975 920,000 288,125 83,854 442,421 645,230 288,896 174,000 36,764 620,000 111,837 2018 3,208,257 2,402,386 1,085,000 214,688 555,000 109,300 166,504 1,058,221 370,000 143,505 174,753 763,172 182,000 29,181 675,000 84,319 2019 4,202,482 1,433,675 1,125,000 170,487 580,000 86,600 457,482 760,681 390,000 127,448 715,000 213,988 190,000 21,257 745,000 53,214 2020 4,883,000 761,510 1,170,000 124,588 600,000 63,000 970,000 237,200 400,000 110,560 735,000 194,944 198,000 12,993 810,000 18,225 2021 4,231,000 583,713 1,220,000 76,787 625,000 38,500 1,005,000 197,700 420,000 92,825 755,000 173,513 206,000 4,388 2022 4,185,000 419,904 1,270,000 26,194 650,000 13,000 1,045,000 156,700 440,000 74,010 780,000 150,000 2023 2,350,000 293,407 1,090,000 114,000 460,000 54,095 800,000 125,312 2024 2,440,000 201,686 1,130,000 69,600 480,000 33,180 830,000 98,906 2025 2,525,000 98,500 1,175,000 23,500 500,000 11,250 850,000 63,750 2026 850,000 21,250 850,000 21,250

TOTAL 49,086,956 15,479,571 9,840,000 2,471,870 4,809,995 1,670,280 9,893,986 4,257,764 2,100,000 63,000 6,954,992 2,610,981 8,599,983 3,119,248 480,000 20,370 1,578,000 321,373 375,000 9,937 4,455,000 934,748

FYEstimated

Growth2013 0.00%2014 0.37%2015 0.37%2016 0.60%2017 0.00%2018 0.00%2019 1.00%2020 0.00%2021 0.00%2022 1.00%2023 0.00%2024 0.00%2025 1.00%2026 0.00%

Bond Levy Supported Debt General Fund Supported Debt

2.53

871,250

2,643,4072,641,6862,623,500

Estimated Required Millage

Worthington Debt Schedule By Fiscal Year D

ebt S

ervice Fu

nd

Statistics an

d R

elated In

form

ation

0.47

Generally, in order for a school district to issue debt, a bond levy must be passed by the voters authorizing enough tax revenue to be collected to pay back that debt with interest over a period of years. While that levy may be advertised as a millage amount, the millage is based on the total value of property at that time. Each year, the county auditor then adjusts the millage based on updated property values so that enough tax is collected to pay back the principal and interest that is due that year. Districts do have the ability to issue debt up to 0.10% of assessed value without voter approval, although Worthington has no such debt. The chart to the left represents the most recent schedule of debt and related property values, illustrating the estimated required millage amount until all debt is paid off. It is listed by fiscal year for comparison, however the county certifies rates and values on a calendar/collection year basis.

2.531.441.441.43

2.572.572.53

4,640,1434,626,6864,605,2924,604,325

2.933.042.61

1,839,281,805

1,803,040,6881,821,071,0941,821,071,0941,821,071,094

Debt Service Requirement5,205,0185,413,426

4,604,904

2005 Airport

1,785,679,9501,792,286,9661,803,040,688

2010 Const & Refunding

4,655,9634,633,4254,623,076

2.592.56

2007 COPS2009 MAY GO BOND 2008 Const & Refunding

The 2007A, 2007B, 2009 May, a portion of the 2008 Construction bonds, and the 2010 bonds were all part issuances of the $37.5 million bond issue approved by voters in 2006 to finance capital improvements such as technology and bus upgrades, various maintenance improvements, and equipment replacement. The 2002 refunding and a portion of the 2008 refunding were issued to take advantage of more favorable interest rates to retire previous general obligation debt. The four issuances in the box on the right are retired with operating dollars and each year, equal the transfer from the general fund to the debt service fund. The first two, the 99 Energy conservation notes and the 2005 Airport Authority Note were issued to in relation to HB 264 projects in which various controls and mechanical improvements are paid for up front through debt issuance and then related debt is then paid back through the cost savings from decreased energy consumption. The certificates of participation represent a financing arrangement for the WEC Administration Building, similar to a lease arrangement.

Totals 2002 Refunding 2000 COPS99 Energy Consv2007A GO Bond 2007B GO Bonds

Worthington Schedule of Debt Requirements

Estimated Assessed Value

1,779,097,2901,779,097,290

1,803,040,688

1,839,281,8051,839,281,8051,857,674,623

69



70

2010-2011 Actual

2011-2012 Actual

2012-2013 Proposed

Budget % Change

Revenues:

Miscellaneous - 47,468 - -100.0%

Total Revenues -$ 47,468$ -$

Expenditures:

Purchased Services 242,324 49,264 500,000 914.9%Supplies - - - Capital Outlay - 321,492 1,200,000 273.3%

Total Expenditures 242,324$ 370,756$ 1,700,000$ 358.5%

Other Financing Sources (Uses):

Sale of Assets 71,429 71,429 71,429 0.0%

Total Other Financing Sources (Uses 71,429$ 71,429$ 71,429$ 0.0%

Net Change in Fund Balance (170,895) (251,859) (1,628,571) Beginning Fund Balance 2,724,403 2,553,508 2,301,649 Ending Fund Balance 2,553,508$ 2,301,649$ 673,078$

Permanent Improvements Fund

The PI Fund accounts for the acquisition, construction, or improvement of capital facilities as authorized by Section 5705 of Ohio Revised Code. The District has no ongoing permanent improvement levy in effect, so monies in this fund are the result of land sales and any house bill 264 energy conservation projects.

The only revenue budgeted for 2013 is the annual installment payment of $71,429 by the City of Worthington for the office building at 752 High Street. The last payment is due October 2012.

Although no major projects or expenditures are known at this time for 2013 other than warehouse rental expense, $1.7 million is appropriated for various potential energy efficiency upgrades and repairs, equipment, and other potential improvements. Any major project would follow all applicable bidding requirements and be approved by the Board of Education.

71

2010-2011 Actual

2011-2012 Actual

2012-2013 Proposed

Budget % Change

Revenues:

Interest 37,501$ 30,794$ 2,000$ -93.5%Miscellaneous 436,983 100,234 - -100.0%

Total Revenues 474,484$ 131,028$ 2,000$

Expenditures:

Salaries - - - 0.0%Benefits - - - 0.0%Purchased Services 1,379,185 1,362,599 508,573 -62.7%Supplies 420,203 35,426 266,491 652.2%Capital Outlay 4,305,204 3,068,195 653,859 -78.7%Miscellaneous



Sale of Bonds 8,599,983 - -

Total Other Financing Sources (Uses 8,599,983$ -$ -$

Net Change in Fund Balance 2,969,875 (4,335,192) (1,426,923) -67.1%Beginning Fund Balance 3,981,883 6,951,758 2,616,566 -62.4%Ending Fund Balance 6,951,758$ 2,616,566$ 1,189,643$ -54.5%

Approved &

Issued

Expended &

Encumbered Remaining

Buses 1,770,000$ 1,769,623 377 Technology 3,000,000 2,670,213 329,787 Maintenance 18,750,000 18,516,743 233,257 Equipment 1,480,000 1,456,065 23,935 Cost Shift 10,000,000 9,307,540 692,460 Contingency 2,500,000 2,500,000 -

TOTALS 37,500,000$ 36,220,184 1,279,816

For a complete listing of projects that have been funded with the above issue, please view our website at www.worthington.k12.oh.us/financial_stewardship.php.

Building Fund and Capital Improvement Plan

The Building Fund records revenues and expenditures related to the $37.5 million bond issue approved by voters in November 2006 for facilities, transportation, and technology upgrades. The original plan called for the bonds to be issued over a five year period, and the final installment of $8.6 million was issued FY2011. Miscellaneous revenue is related to donations for a portion of the cost of field turf at TWHS.

2006 Bond Issue Summary

72

Expected Levy 2013 2014 2015 2016 2017

Buses 2,276,222$ 414,000$ 509,232$ 437,090$ 450,200$ 465,700$ Technology 10,512,120 2,978,000 2,136,000 2,715,000 2,067,120 616,000 Maintenance 22,149,121 4,250,000 4,335,000 4,421,700 4,510,134 4,632,287 Equipment 2,562,537 500,000 500,000 500,000 500,000 562,537 Contingency 2,500,000 500,000 500,000 500,000 500,000 500,000

TOTALS 40,000,000$ 8,642,000$ 7,980,232$ 8,573,790$ 8,027,454$ 6,776,524$

Impact on the General Operating Fund

Long Term Plans

Building Fund and Capital Improvement Plan

In addition to the $1.3 million of the 2006 bond issue funds remaining, $1.1 million in investment income has been accumulated but not budgeted. This summers projects with the remaining funds include a new roof at McCord Middle School and various electrical and HVAC renovations.

The 2006 bond issue funds are expected to be exhausted by the end of summer 2012. The District intends to put a $40 million new new millage bond levy on the ballot in November of 2012, with proceeds to be utilized as described below.

The facility audit completed allowed the District to form the above 5 year plan. For a more detailed analysis, please visit the District website at www.worthington.k12.oh.us

2012 Projected Bond Issue Summary

New buses allow for increased fuel efficiency reducing diesel costs. The District anticipates to replace 5 buses per year with the bond passage.

The $10.5 million for technology will be used to fund various technology upgrades throughout the District, including projectors, computers, wireless devices and access points, phones, and also to replace the current management system to coincide with the replacement of the student system and website. Increased technology purchases for classrooms potentially increases the need for support services, however, no increase in FTE of support personnel is expected at this time.

Projects such as resurfacing, painting, roofing, and other deferred maintenance projects help to prevent emergency repairs that would otherwise have to be funded through operating dollars. Upgrades also impact the general fund by reducing current utility and repair operatings expenses. The $22 million identified includes $1.8 million for site improvements like painting and flooring, $8.4 million for roof replacements and envelope improvements, $6.5 million for mechanical improvements such as boilers and chillers, and various other HVAC improvements.

Equipment includes school building items such as chairs, desks, cabinets, microscopes, and other equipment and follows the normal life cycle for these items.

In the event that the November 2012 levy does not pass, the District will have to rely entirely on operating funds for emergencies. The District will not have the monies to purchase new buses, computers, or technology that will assist in keeping the curriculum at current levels. Equipment that becomes broken may not be replaced due to funding, and maintenance on the buildings will be in emergency situations. The lack of needed maintenance on the buildings may lead to additional problems in the future, and operating funding may not be able to sustain the added expenditures.

73

2010-2011 Actual

2011-2012 Actual

2012-2013 Proposed

Budget % Change

Revenues:

Interest Income 399 240 195 -18.75%Food Service Sales 2,214,556 1,834,076 1,885,905 2.8%Intergovernmental 968,002 1,056,096 1,100,000 4.2%Miscellaneous - 100 -

Total Revenues 3,182,957$ 2,890,512$ 2,986,100$ 3.3%

Expenditures:

Salaries 1,340,750 1,270,975 1,199,000 -5.7%Benefits 691,114 712,319 752,000 5.6%Purchased Services 28,940 27,607 30,000 8.7%Supplies 1,094,642 1,000,065 980,000 -2.0%Capital Outlay - 602 - 0.0%Miscellaneous 127 206 100 -51.5%


Net Change in Fund Balance 27,384 (121,262) 25,000 Beginning Fund Balance 163,794 191,178 69,916 Ending Fund Balance 191,178$ 69,916$ 94,916$

The Food Service Fund accounts for all of the breakfast and lunch activities of the District. Revenues include fees from lunches as well as federal and state grants. The program provided over 600,000 meals last year, with almost 45% of those that were free or reduced price for disadvantaged children.

Food Service Fund

The additional revenue is related to the potential changes in lunch choices as well as the increase in free and reduced reimbursement from the federal government as a result of a growing number of eligible students residing in the District. Appropriations were also decreased in order to keep the fund balanced.

74

Revenues

Expenditures

Food supplies are the other major expenditure category. The District purchases food off various competitively bid contracts through alliances to keep costs as low as possible. The 2013 budget is $1 million, a slight reduction from 2012 due to decreased food sales and contract examination.

Food Service Fund

Sales are the major source of revenue and declined by $400,000 this year most likely due to the enactment of Senate Bill 210 reducing the items that could be offered in a school building as well as a down economy. The food service director is evaluating allowable options in an effort to increase participation and sales, as well as examining all contracts and expenditures to help bring down costs.

Intergovernmental revenue consists of reimbursement from the state and federal government for serving free and reduced priced lunches to disadvantaged children. These revenues are expected to increase slightly due to increases in the number of free and reduced eligible children residing in the District and participating in this program. In addition, similar to online payments, an online option to enroll a student in the free and reduced program was implemented in 2010. We anticipate this option will increase participation in the program, thereby increasing revenues but more importantly increasing achievement for those disadvantaged students who would otherwise receive little or no breakfast and lunch.

p p g gCook/Managers, 25.32 workers, and 1.5 clerical FTE. Building worker hours were reduced in 2012, and it is anticipated that clerical staff will be reduced in 2013 and 2 positions will not be filled at each high school due to declining enrollment.

$400,000

$600,000

$800,000

$1,000,000

2011 2012 2013 2014

Sales

Elementary

Middle

High

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

2009 2010 2011 2012 2013

Free & Reduced Meals Served

Reduced

Free

75

2010-2011 Actual

2011-2012 Actual

2012-2013 Proposed

Budget % Change

Revenues:

Interest Income 71 28 - -100.0%Miscellaneous 5,000 5,966 6,100 2.2%

Total Revenues 5,071$ 5,994$ 6,100$ 1.8%

Expenditures:

Miscellaneous 8,600 12,150 14,000 15.2%

Total Expenditures 8,600$ 12,150$ 14,000$ 15.2%

Net Change in Fund Balance (3,529) (6,156) (7,900) Beginning Fund Balance 52,216 48,687 42,531 Ending Fund Balance 48,687$ 42,531$ 34,631$

The Other Local Sources Fund is used to account for specific local revenue sources received from various contributors that are restricted to expenditures for specified purposes approved by board resolution. Such expenditures generally include community services.

The proposed 2013 budget is $14,000. Amounts will be used to fund community scholarships.

Other Local Sources Fund

76

2010-2011 Actual

2011-2012 Actual

2012-2013 Proposed

Budget % Change

Revenues:

Student Fees 378,451 381,696 362,591 -5.0%

Total Revenues 378,451$ 381,696$ 362,591$ -5.0%

Expenditures:

Supplies 385,603 423,544 446,570 5.4%



The proposed 2013 budget is $446,570 and reflects the spending down of fund balance.

The Uniform School Supplies Fund accounts for student fees that are charged for various high school and middle school courses and at the elementaries based on grade level. These fees are established by the Board annually. The purpose of the fees are to help cover the cost of consumable supplies used in the classroom such as art supplies, workbooks, paper, etc.

Uniform School Supplies Fund

77

2010-2011 Actual

2011-2012 Actual

2012-2013 Proposed

Budget % Change

Revenues:

Fees 98,266 110,155 103,907 -5.7%Rentals 256,043 282,504 280,000 -0.9%Miscellaneous 16,265 11,624 11,900 2.4%

Total Revenues 370,574$ 404,283$ 395,807$ -2.1%

Expenditures:

Salaries 20,338 25,118 29,296 16.6%Benefits 3,300 4,563 3,679 -19.4%Purchased Services 59,764 143,230 587,971 310.5%Supplies 48,196 83,685 96,100 14.8%Capital Outlay 210,661 57,931 628,000 984.0%Miscellaneous - - 1,946


Net Change in Fund Balance 28,315 89,756 (951,185) Beginning Fund Balance 1,383,564 1,411,879 1,501,635 Ending Fund Balance 1,411,879$ 1,501,635$ 550,450$

The Special Rotary Fund accounts for the income and expenditures in conjunction with supplemental education classes, a special education preschool program, a life enrichment program, and facility rentals.

Approximately $1.3 million of the cash balance is related to facility rental fees collected over the years. Approximately $1 million of facility rental funds are being appropriated to cover any unanticipated expenditures that may arise. Any major projects would follow the normal bidding and approval process.

Special Rotary Fund

78

2010-2011 Actual

2011-2012 Actual

2012-2013 Proposed

Budget % Change

Revenues:

Tuition, Charges, and Fees 87,856 111,009 104,773 -5.6%Donations and Other 433,039 394,447 326,533 -17.2%

Total Revenues 520,895$ 505,456$ 431,306$ -14.7%

Expenditures:

Salaries 5,475 9,362 2,500 -73.3%Benefits 1,254 2,090 350 -83.3%Purchased Services 168,272 256,407 739,131 188.3%Supplies 175,487 135,404 207,633 53.3%Capital Outlay 95,880 61,063 53,200 -12.9%Miscellaneous 32,758 18,111 48,042 165.3%


Net Change in Fund Balance 41,769 23,019 (619,550) Beginning Fund Balance 853,513 895,282 918,301 Ending Fund Balance 895,282$ 918,301$ 298,751$

The Public School Support Fund is used for the proceeds of specific revenue sources, except for state and federl grants, that are legally restricted to expenditures for specified purposes. An example is a building specific principal's fund. Most commonly buildings will use these funds for staff development, classroom resources, or student activities.

The majority of this fund is related to building principal funds, staff funds, and library funds to account for book fairs and fines. Leasing the District's towers to cellular companies generates approximately $95,000 annually, and current fund balance of $500,000 has been appropriated to be used as necessary.

Public School Support Fund

79

2010-2011 Actual

2011-2012 Actual

2012-2013 Proposed

Budget % Change

Revenues:

Local Grants 86,104 - - 0.0%

Total Revenues 86,104$ -$ -$ #DIV/0!

Expenditures:

Salaries 27,200 400 5,000 1150.0%Benefits 4,365 64 807 1160.9%Purchased Services 8,710 3,016 7,464 147.5%Supplies 9,213 2,128 11,018 417.8%Capital Outlay 7,229 6,707 5,537 -17.4%Miscellaneous 652 10 - -100.0%


Net Change in Fund Balance 28,735 (12,325) (29,826) Beginning Fund Balance 13,416 42,151 29,826 Ending Fund Balance 42,151$ 29,826$ -$

The Other Local Grants Fund is used to account for specific local revenue sources other than taxes that are restricted to expenditures for specified purposes approved by board resolution.

The 2013 budget includes the remaining balances of STEM and Project More grants and other minor grants. No new local grants are known or anticipated at this time.

Other Local Grants Fund

80

2010-2011 Actual

2011-2012 Actual

2012-2013 Proposed

Budget % Change

Revenues:

Admissions/Entry Fees 468,537 543,667 515,085 -5.26%Participation Dues and Fees 153,533 141,194 143,685 1.8%Other 8,921 30,837 30,782 -0.2%

Total Revenues 630,991$ 715,698$ 689,552$ -3.7%

Expenditures:

Salaries 63,883 73,107 71,480 -2.2%Benefits 26,927 29,833 30,445 2.1%Purchased Services 184,022 188,844 236,739 25.4%Supplies 113,999 116,365 264,220 127.1%Capital Outlay 11,805 53,693 58,448 8.9%Miscellaneous (Dues & Fees) 263,065 284,712 135,386 -52.4%



Advances In - 4,000 - Advances Out - - (4,000)

Total Other Financing Sources (Uses -$ 4,000$ (4,000)$


District Managed Activities Fund

The District Managed Student Activities Fund accounts for athletics and other extracurricular activities of the District. These funds are self-supporting through gate receipts, fees, and booster donations. Expenses include equipment, entry fees, and supplies. Coaches, athletic directors, and advisors are paid from the general fund.

Admissions/Entry fee revenue and participation fee revenue are budgeted to remain steady.

Salaries and Benefits represent the cost of a weight room technician that is split between both high schools.

81

2010-2011 Actual

2011-2012 Actual

2012-2013 Proposed

Budget % Change

Revenues:

Intergovernmental 803,418 822,335 822,336 0.00%

Total Revenues 803,418$ 822,335$ 822,336$ 0.0%

Expenditures:

Salaries 371,974 235,875 238,562 1.1%Benefits 112,873 66,675 66,879 0.3%Purchased Services 50,824 133,550 189,055 41.6%Supplies 219,500 227,937 450,119 97.5%Capital Outlay 21,563 41,298 51,445 24.6%Miscellaneous 29,341 - 64,485 100.0%


Net Change in Fund Balance (2,657) 117,000 (238,209) Beginning Fund Balance 123,866 121,209 238,209 Ending Fund Balance 121,209$ 238,209$ -$

Auxiliary Services Fund

Funds are allocated based on pupil enrollment, with discretion given to each building's administration on how to best use them. Current allocation is assumed to be the same as prior year, but will be revised when the state announces it this summer.

The Auxiliary Services Fund accounts for funds provided by the State of Ohio that flow to private schools within the District's boundaries. For the FY13 budget year, these include St. Michaels, Worthington Christian, Smokey Row Children's Center, Grace Brethren, and Worthington Adventist Academy, the same schools as in the current year.

82

2010-2011 Actual

2011-2012 Actual

2012-2013 Proposed

Budget % Change

Revenues:

Intergovernmental 5,000 - - 0.0%

Total Revenues 5,000$ -$ -$ #DIV/0!

Expenditures:

Purchased Services 21,322 4,616 - -100.0%

Total Expenditures 21,322$ 4,616$ -$ -100.0%

Net Change in Fund Balance (16,322) (4,616) - Beginning Fund Balance 20,938 4,616 - Ending Fund Balance 4,616$ -$ -$

The EMIS fund used to account for state funds that are provided to help offset the costs of operating the student information system. These funds were eliminaed in 2011

Management Information Systems (EMIS) Fund

83

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:

Intergovernmental 45,500 32,400 32,000 -1.2%

Total Revenues 45,500$ 32,400$ 32,000$ -1.2%

Expenditures:

Purchased Services 45,500 15,131 49,269 225.6%


Net Change in Fund Balance - 17,269 (17,269) 0.0%Beginning Fund Balance - - 17,269 0.0%Ending Fund Balance -$ 17,269$ -$ 0.0%

Data Communications Support Fund

The Data Communications Support Fund is used to account for a state grant to supplement the costs associated with the Ohio Educational Computer Network connection. Funding is provided on a per building basis and is anticipated to remain consistent.

84

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:

Tuition and Charges 5,875$ -$ -$ Intergovernmental 24,056 27,187 36,651 34.8%

Total Revenues 29,931$ 27,187$ 36,651$ 34.8%

Expenditures:

Salaries 25,921 25,350 23,784 -6.2%Benefits 4,815 4,901 5,611 14.5%Purchased Services 1,000 3,461 300 -91.3%Supplies 2,172 (550) 3,363 -711.5%Capital Outlay - - -

Total Expenditures 33,908$ 33,162$ 33,058$ -0.3%


Advances In 4,000 8,000 - Advances Out - (4,000) (8,000) 0.0%

Total Other Financing Sources (Uses) 4,000$ 4,000$ (8,000)$ -300.0%

Net Change in Fund Balance 23 (1,975) (4,407) 123.1%Beginning Fund Balance 6,359 6,382 4,407 -30.9%Ending Fund Balance 6,382$ 4,407$ -$ -100.0%

The only known grant at this time is the Psych Intern grant of $25,000.

Other Miscellaneous State Grant Funds

This fund is used to account for various minor state grants that are periodically awarded and not classified elsewhere. The following state grants are currently known and therefore included in the FY13 budget:

85

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:

Intergovernmental - 746,555 -$ 100.0%

Total Revenues -$ 746,555$ -$ 100.0%

Expenditures:

Salaries - 553,905 - 100.0%Benefits - 192,650 - 100.0%

Total Expenditures -$ 746,555$ -$ 100.0%

Net Change in Fund Balance - - - Beginning Fund Balance - - - Ending Fund Balance -$ -$ -$

Education Jobs Fund

The Education Jobs Fund was included as part of federal legislation passed on August 10, 2010 to provide funding to states to save education jobs. We received $746,555 and the funds were used to offset the loss of State Fiscal Stabilization funds received in 2011. Ten FTE were paid from these funds.

86

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:


Total Revenues 26,718$ 104,304$ 277,859$ 166.4%

Expenditures:

Salaries 448 86,557 73,670 -14.9%Benefits 464 18,056 23,854 32.1%Purchased Services 16,482 84,167 38,272 -54.5%Supplies 10,079 16,028 27,274 70.2%Capital Outlay - - 12,682 100.0%Miscellaneous 848

Total Expenditures 27,473$ 205,656$ 175,752$ -14.5%


Advances In 1,000 102,700 - Advances Out - (1,000) (102,700)

Total Other Financing Sources (Uses 1,000$ 101,700$ (102,700)$

Net Change in Fund Balance 245 348 (593) Beginning Fund Balance - 245 593 Ending Fund Balance 245$ 593$ -$

Race To The Top Fund

The Race to the Top Fund is a competitive grant fund provided under the federal ARRA program. It is designed to encourage creating the conditions for education innovation and reform that will improve student outcomes. Worthington has been awarded approximately $500,000 to be received over a 4 year period beginning FY11. Funds will be used to increase student achievement and decrease performance gaps through implementing new standards of assessment and improving teacher quality.

87

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:

Intergovernmental 1,398,368 2,171,159 2,172,937 0.1%Intergovernmental - Stimulus 753,571 - -

Total Revenues 2,151,939$ 2,171,159$ 2,172,937$ 0.1%

Expenditures:

Salaries 1,235,996 1,344,993 1,464,233 8.9%Benefits 417,123 428,450 511,689 19.4%Purchased Services 4,801 152,472 7,950 -94.8%Supplies 4,814 10,596 3,653 -65.5%Capital Outlay 1,050 - - 100.0%

Expenditures (Stimulus):

Salaries 335,772 24,199 - -100.0%Benefits 85,756 16,145 - -100.0%Purchased Services 212,086 (11,254) - -100.0%Supplies 171,114 - - 0.0%Capital Outlay 63,916 - - 0.0%

Total Expenditures 2,532,428$ 1,965,601$ 1,987,525$ 1.1%


Advances In 391,100 187,000 - Advances Out - (391,100) (187,000) Refund of Prior Year Receipt (92,504) - -

Total Other Financing Sources (Uses 298,596$ (204,100)$ (187,000)$ -8.4%

Net Change in Fund Balance (81,893) 1,458 (1,588) Beginning Fund Balance 82,023 130 1,588 Ending Fund Balance 130$ 1,588$ -$

Special Education IDEA Grant Fund

This is a federal grant fund provided to assist in the identification of handicapped children, development of procedural safeguards, implementation of least restrictive alternative service patterns, and provision of full educational opportunities to handcapped children. Common uses are for psychology, speech, hearing, and instructional assistance services. For fiscal years 2010 and 2011, the American Recovery and Reinvestment Act provided for additional special education funds that are accounted for in this fund, but broken out for illustrative purposes.

88

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:

Intergovernmental 21,528 76,568 39,090 -49%

Total Revenues 21,528$ 76,568$ 39,090$ -49%

Expenditures:

Salaries 4,800 4,098 4,000 -2%Benefits 774 323 640 98%Purchased Services 22,130 13,308 20,250 52%Supplies 21,508 28,025 14,200 -49%Capital Outlay 3,130 - - 0%

Total Expenditures 52,342$ 45,754$ 39,090$ -15%


Advances In 30,900 - - Advances Out - (30,900) -

Total Other Financing Sources (Uses 30,900$ (30,900)$ -$

Net Change in Fund Balance 86 (86) - Beginning Fund Balance - 86 - Ending Fund Balance 86$ -$ -$

Vocational Education Grant Fund

This is a federal grant fund used to account for funds related to the Carl D Perkins Voational and Applied Technology Act of 1990. Common uses of funds include supplies for applied technology courses, stipends and training for teachers.

89

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:

Intergovernmental 1,187,599 - -

Total Revenues 1,187,599$ -$ -$

Expenditures:

Salaries 752,892 - - Benefits 252,463 - - Purchased Services 182,244 - -

Total Expenditures 1,187,599$ -$ -$

Net Change in Fund Balance - - - Beginning Fund Balance - - - Ending Fund Balance -$ -$ -$

State Fiscal Stabilization Fund

As part of the American Recovery and Reinvestment Act, states received funding to help stabilize their overall budgets, and part of that funding was used by the State of Ohio to fund education. Even though these funds are allocated as part of the general foundation funding formula from the State that are part of the General Fund, federal guidelines require them to be accounted for separately in this fund. There are no anticipated revenues to be be awarded in future years.

These funds were elminated in 2012.

90

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:

Intergovernmental 6,476 7,145 5,020 -29.7%

Total Revenues 6,476$ 7,145$ 5,020$ -29.7%

Expenditures:

Salaries 3,000 - 4,000 100.0%Benefits 469 - 646 100.0%Purchased Services - 2,600 - -100.0%Supplies 2,600 - 374 100.0%Capital Outlay - 1,811 -



Advances In 2,800 - - Advances Out (3,500) (2,800) -

Total Other Financing Sources (Uses (700)$ (2,800)$ -$

Net Change in Fund Balance (293) (66) - Beginning Fund Balance 359 66 - Ending Fund Balance 66$ -$ -$

Title II-D Technology Grant Fund

This federal grant fund is used to account for resources and expenditures related to the Enhancing Educational Through Technology Program, which is designed to integrate technology in the classroom and to assist students to become technologically literate. Currently the grant is not scheduled to be funded for 2013 and the revenue is left over from the 2012 allocation.

91

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:


Total Revenues 63,635$ 89,299$ 194,090$ 117.3%

Expenditures:

Salaries 48,559 45,989 54,280 18.0%Benefits 24,144 36,935 41,164 11.4%Purchased Services (199) - 50,850 100.0%Supplies - 12,690 30,294 138.7%



Advances In 11,200 18,000 - -100.0%Advances Out (2,800) (11,200) (18,000) 60.7%

Total Other Financing Sources (Uses) 8,400$ 6,800$ (18,000)$ -364.7%

Net Change in Fund Balance (469) 485 (498) Beginning Fund Balance 482 13 498 Ending Fund Balance 13$ 498$ -$

Title III Limited English Proficiency Grant Fund

This federal grant fund is used to provide instructional programs and enhancements for english language learners. It is targeted at those students whose primary language at home is not English.

2013 Budget highlights include 1.5 FTE bilingual assistance aides' salaries and benefits as well as supplies and services related to the ELL program.

92

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:

Intergovernmental 894,094 929,986 1,448,227 55.73%Intergovernmental - Stimulus 243,487 56,391 -

Total Revenues 1,137,581$ 986,377$ 1,448,227$ 46.8%

Expenditures:

Salaries 624,072 723,382 912,263 26.1%Benefits 191,451 238,557 329,782 38.2%Purchased Services 15,721 27,206 1,444 100.0%Supplies 75,540 65,078 68,180 4.8%Capital Outlay 9,229 11,495 4,005 -65.2%


Salaries 28,617 19,760 - 100.0%Benefits 10,357 4,108 - 100.0%Purchased Services 25,425 - - 0.0%Supplies 147,720 (223) - -100.0%Capital Outlay 31,912 12,683 - -100.0%

Total Expenditures 1,160,044$ 1,102,046$ 1,315,674$ 19.4%



Total Other Financing Sources (Uses (46,638)$ 110,800$ (133,000)$ -220.0%

Net Change in Fund Balance (69,101) (4,869) (447) Beginning Fund Balance 74,417 5,316 447 Ending Fund Balance 5,316$ 447$ -$

Budget Highlights> 9.5 FTE teachers and 3 FTE coaches are budgeted to be paid out of this fund> Supplies include intervention materials including reading materials for low income students> Increase in 2013 revenue is related to carryover of the 2012 award to be received in 2013

Title I Economically Disadvantaged Pupils Grant Fund

This is a federal grant fund that provides additional assistance to districts to help low income students meet the challenging state content standards that all children are expected to meet. It is designed to help close the achievement gap between high income and low income students. For fiscal years 2010 and 2011, the Americdan Recovery and Reinvestment Act provided additonal Title I funds that are accounted for in this fund, but broken out for illustrative purposes.

93



94

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:

Intergovernmental 2,700 1,492 - -100.0%

Total Revenues 2,700$ 1,492$ -$ -100.0%

Expenditures:

Salaries 3,500 - - Benefits 564 - - Purchased Services (429) - - Supplies - - - Capital Outlay - - - Miscellaneous - 129 - -100.0%

Total Expenditures 3,635$ 129$ -$ -100.0%


Advances In 1,400 - - Advances Out (2,700) (1,400) -

Total Other Financing Sources (Uses (1,300)$ (1,400)$ -$

Net Change in Fund Balance (2,235) (37) - Beginning Fund Balance 2,272 37 - Ending Fund Balance 37$ -$ -$

Title IV Safe and Drug Free Schools Grant Fund

This federal grant program was designed to help provide drug education and prevention activities in both the school and the community and was eliminated in 2011.

95

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:

Intergovernmental 31,415 18,648 34,332 84.1%Intergovernmental - Stimulus 7,015 - -

Total Revenues 38,430$ 18,648$ 34,332$ 84.1%

Expenditures:

Salaries 22,629 13,432 21,841 62.6%Benefits 10,359 6,335 10,555 66.6%


SalariesBenefitsPurchased Services - - - Supplies - 4,496 - 100.0%Capital Outlay - 2,519 - 100.0%



Advances In 900 2,000 - Advances Out (7,015) (900) (2,000) 122.2%

Total Other Financing Sources (Uses (6,115)$ 1,100$ (2,000)$ -281.8%

Net Change in Fund Balance (673) (7,034) (64) Beginning Fund Balance 7,771 7,098 64 Ending Fund Balance 7,098$ 64$ -$

> 0.75 FTE preschool aide is funded through this grant.

Special Education Preschool Grant Fund

This is a federal grant fund used to address the improvement and expansion of services for handicapped children ages 3 through 5. For fiscal years 2010 and 2011, the Americdan Recovery and Reinvestment Act provided additonal funds that are accounted for in this fund, but broken out for illustrative purposes.

96

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:


Total Revenues 164,636$ 199,575$ 276,262$ 38.4%

Expenditures:

Salaries 130,237 124,734 158,934 27.4%Benefits 38,604 36,749 51,711 40.7%Purchased Services 1,747 34,578 27,937 -19.2%Supplies 7,038 8,886 1,808 -79.7%Capital Outlay




Total Other Financing Sources (Uses 12,600$ 5,400$ (36,000)$

Net Change in Fund Balance (390) 28 (128) Beginning Fund Balance 490 100 128 Ending Fund Balance 100$ 128$ -$

Title II-A Improving Teacher Quality Grant Fund

This federal grant program is designed to improve teacher quality by increasing the number of highly qualified teachers in the District.

The 2013 budget includes 1 full time coach and 2 curriculum leaders' extended days salary and benefits. It also includes supplies as well as meeting and conference expenses for professional development.

97

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:

Intergovernmental 7,721 7,740 - -100.0%

Total Revenues 7,721$ 7,740$ -$ -100.0%

Expenditures:

Salaries 3,100 - - 0.0%Benefits 500 - - 0.0%Purchased Services 2,697 358 - -100.0%Supplies 5,591 2,708 - -100.0%Capital Outlay - 1,174 - -100.0%

Total Expenditures 11,888$ 4,240$ -$ -100.0%


Advances In 6,100 - - Advances Out (100) (6,100) - -100.0%

Total Other Financing Sources (Uses) 6,000$ (6,100)$ -$

Net Change in Fund Balance 1,833 (2,600) - Beginning Fund Balance 767 2,600 - Ending Fund Balance 2,600$ -$ -$

Other Miscellaneous Federal Grants Fund

This fund consists of other minor miscellaneous federal grants that the District receives. These grants are generally awarded on a year-by-year basis and are difficult to predict. For 2012 this consisted of the Learn and Serve Grant and a USDA grant, however that grant has been eliminated and no known grants are budgeted at this time.

98

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:

Tuition 736,300$ 885,001$ 960,000$ 8.5%Charges for Services 622,061 580,615 550,000 -5.3%

Total Revenues 1,358,361$ 1,465,616$ 1,510,000$

Expenditures:

Salaries 602,699 752,217 854,699 13.6%Benefits 263,522 272,703 315,684 15.8%Purchased Services 217,067 136,198 164,828 21.0%Supplies 195,398 287,313 265,000 -7.8%Capital Outlay 539 - 10,000 100.0%Miscellaneous

Total Expenditures 1,279,225$ 1,448,431$ 1,610,211$


Budget Highlights

> Purchased services and supplies are all related to copy center and include toner, ink, paper, and maintenance agreements

Intra-District Services Fund

This fund is used to account for the District's copy center fund as well as the K+ program the District operates.

> Salaries include an additional 2 FTE K+ teachers for a total of 14 due to increased participation in the program for 2013.

99

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:

Charges for Services 539,127 535,723 550,000 2.7%Investment Income 2,527 3,988 3,500 -12.2%

Total Revenues 541,654$ 539,711$ 553,500$ 2.6%

Expenditures:

Salaries 71,157 71,327 74,000 3.7%Benefits 36,469 38,027 40,560 6.7%Third Party Administrator 115,997 146,076 160,000 9.5%Claims 112,259 108,738 310,000 185.1%Stop Loss/Other 86,918 36,068 50,000 38.6%



> Claims budget is $310,000 in case of need but is anticipated to remain consistent at $115,000

> Maintain quality programs to reduce claims> Accumulate a fund balance of $1 million within 3 years to provide adequate coverage for potential losses

Workers Compensation Self-Insurance Fund

The District became self-insured for workers compensation on August 1, 2009. Board paid premium's are established annually, currently at 0.70% of covered payroll, and are deposited into this fund from the fund in which the employee is paid. A third party administers claims and stop loss insurance coverage is purchased. The administrator in charge of insurance is paid from this fund as well.

2013 Budget Highlights

2013 Goals

100

2010-11 Actual

2011-12 Actual

2012-13 Proposed

Budget % Change

Revenues:

Interest 186 77 200 159.7%Gifts and Contributions 3,085 6,050 800 -86.8%

Total Revenues 3,271$ 6,127$ 1,000$

Expenditures:

Scholarships 1,635 950 1,000 5.3%

Total Expenditures 1,635$ 950$ 1,000$ 5.3%

Net Change in Fund Balance 1,636 5,177 - Beginning Fund Balance 161,325 162,961 168,138 Ending Fund Balance 162,961$ 168,138$ 168,138$

Private Purpose Trust Fund

A trust fund used to account for money which has been set aside for scholarship purposes. The income from such funds may be expended in accordance with the trust agreement, but the principal must remain intact.

101



102

Worthington's economically disadvantaged population has grown

considerably in recent years, surpassing 20%. This presents a unique challenge

for staff as lower income students generally require greater resources and

services to maintain the highest standards of achievement.

Special Needs students are a growing population in our District and require

greater resources and services for their education. Staff prides itself in being

able to provide a nurturing and low pupil to teacher ratio services that these students need to attain excellent

achievement standards.

Limited English Proficient students generally do not speak English as the primary language at home, and the

District must provide greater resources and services so that these students do

not fall behind.

District Comparisons

Economically Disadvantaged Limited English Disabled

Worthington continues to have one of the lowest effective residential property tax millage amounts of all central Ohio districts. Sustainability and careful budget

planning continue to be the focus of the Board and Administration.

Residential Effective Millage Rate 2012 Cost Per Pupil 2011

Worthington's cost per pupil is about average for central Ohio districts. Most older, established District's have a higher amount, usually since capital expenditures on

new buildings and land aren't included in this calculation, whereas maintenance costs on older

buildings are.

Student Composition (2011)

13% 12%12% 11%11% 11%11%9% 9%

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8% 7% 7%5%

2% 2% 1% 1% 0%

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28%

23% 22%

18%

14%

9%7% 7%

1%

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44.31

45.90

46.92

47.11

48.81

49.11

50.28

52.78

54.23

Olentangy

Grandview

Worthington

Upper Arlington

Dublin

Hilliard

Westerville

New Albany

Bexley

$9,465

$10,890

$11,398

$12,249

$13,013

$13,305

$14,337

$15,085

$15,172

Olentangy

Westerville

Hilliard

New Albany

Dublin

Worthington

Bexley

Grandview

Upper Arlington

104

Function 2011 2010 2009 2008 2007 2006 2005 2004Governmental Activities Instruction Per Pupil Cost based on Expenses as reported in the Statement of Activities 14,999 14,197 13,680 13,244 12,459 13,062 11,614 11,671 Support Services Pupil Enrollment (Students) 9,098 9,477 9,567 9,586 9,492 9,553 9,619 9,651 Graduation Rate 95.0% 95.5% 95.5% 96.8% 96.3% 97.9% 96.6% 97.6% % of Students with Disabilities 11.8% 11.0% 11.9% 10.3% 9.7% 9.9% 10.1% 9.3% % of Limited English Proficient Students 4.8% 5.2% 5.1% 4.1% 3.8% 3.7% 3.1% 3.2% Instructional Staff IT Work Orders Completed 11,699 10,574 7,730 5,877 8,178 5,938 n/a n/a Administration Student Attendance Rate 95.8% 95.5% 95.7% 95.7% 95.8% 95.7% 95.8% 95.7% Fiscal and Business Purchase Orders Processed 6,988 7,367 7,942 8,689 11,253 15,610 n/a n/a Nonpayroll Checks Issued 10,612 11,215 12,052 14,946 12,893 13,301 n/a n/a Maintenance Maintenance Work Orders Completed 1,622 2,988 3,717 4,427 5,216 5,589 n/a n/a District Square Footage Maintained By Custodians and Maintenance Staff 1,638,562 1,638,562 1,638,562 1,638,562 1,638,562 1,638,562 1,638,562 1,638,562 District Acreage Maintained By Grounds Staff 379 379 379 379 379 379 379 379 Transportation Average Students Transported Daily 4,797 4,620 4,517 4,800 4,800 5,233 n/a n/a Average Daily Bus Fleet Mileage 4,555 4,846 4,866 4,756 4,756 4,756 4,756 4,756 Number of Busses in Fleet 82 81 80 85 92 86 85 85 Co-Curricular Activities High School Varsity Teams 58 58 58 58 58 58 58 58 Food Service Meals Served to Students 610,051 584,693 542,830 541,049 490,081 468,987 491,305 482,524 % of Total Meals That Were Free Meals 36.8% 32.9% 29.3% 27.4% 26.3% 21.9% 17.7% 13.8% % of Total Meals That Were Reduced Meals 6.4% 8.0% 8.8% 8.4% 9.1% 6.9% 6.5% 6.5%

Sources: Ohio Department of Education Local Report Card and School District RecordsNote: Operating Indicators before 2004 not presented because the District had not implemented GASB 34.

Operating Indicators

105

Per CapitaPersonal Income (2) Personal Unemployment

Year Population (1) Income (1) Rate (3)

2002 56,975 1,965,352,625 $34,495 5.4%

2003 58,687 2,024,408,065 34,495 6.1%

2004 59,063 2,037,378,185 34,495 5.9%

2005 60,248 2,078,254,760 34,495 5.6%

2006 59,983 2,069,113,585 34,495 4.8%

2007 60,347 1,985,187,250 34,495 5.3%

2008 61,153 2,120,786,040 34,680 5.7%

2009 61,492 2,246,610,220 36,535 9.0%

2010 61,492 2,246,610,220 36,535 9.2%

2011 59,374 2,169,229,090 36,535 7.4%

(1) Mid Ohio Regional Planning Commission; American Community Survey 2005-2007(2) Calculated based on Per capita income and population(3) Ohio Bureau of Employment Services, not available for Worthington CSD. Figures presented are for Franklin County

Note: 2010 figuresfor population, personal income, and per capita income represent 2009 amounts as 2010 figures were not yet available atthe time of this publication

Sources:

Demographic and Economic Statistics

106

Number ofEmployer Nature of Business Employees Rank

Worthington Industries Steel Industry 1,352 1

Worthington School District Education 1,140 2

Liebert Corporation Energy/Power 1,000 3

Anthem Blue Cross Insurance 893 4

Anheuser Busch Production Plant 776 5

Huntington Bank Mortgage/Banking 555 6

Diamond Innovations Diamond Products 422 7

Medvet Medical Center Animal Care 328 8

The Laurels Healthcare Healthcare 270 9

American Automobile Association Automotive 260 10

Total 6,996

Source: Chamber of Commerce and Individual employer records.

Note: Above figures are estimates based on Chamber of Commerce information and employer data provided to the district. Actual information as well as information for 9 years prior was not available. Additionally, total employment of the District or City was not available.

Principal Employers

June 2011

107

Percent of Percent ofAssessed Total Assessed Total

Name of Taxpayer Value Assessed Value Name of Taxpayer Value Assessed ValuePublic Utilities Public Utilities

1 Columbus Southern Power Co $29,544,710 1.66% 1 Columbus Souther Power Company $22,884,640 1.33%2 Ohio Bell Telephone Company 11,917,370 0.72%3 Sprintcom Inc 9,001,150 0.32%

Real Estate Real Estate1 Anheuser-Busch Inc. 19,202,160 1.08% 1 Anheuser-Busch, Inc 17,729,950 1.10%2 Eastrich No 167 Corp. 8,548,770 0.48% 2 ASP Boma LLC 11,511,520 0.75%3 EOP - Community Corporate 8,050,010 0.45% 3 Eastrich No 167 Corp 11,450,970 0.65%4 Worthington Meadows 7,533,770 0.42% 4 Worthington Meadows 10,024,400 0.59%5 Fieldstone Trace Partnership 7,367,500 0.41% 5 Worthington Industries 8,490,470 0.57%6 Worthington Industries 6,104,860 0.34% 6 Columbus Retail Inc 8,184,160 0.52%7 Stratford Chase 5,250,000 0.30% 7 EOP Community Corporate 8,050,000 0.49%8 Columbus Park Club 5,180,000 0.29% 8 Fieldstone Trace 7,334,260 0.46%9 Corporate Hill LLC 5,145,050 0.29% 9 Regency Centers LP 7,039,510 0.42%

10 Alexander Square LLC 4,865,000 0.27% 10 Donald R Kenney TR 6,874,010 0.40%

All Others 1,672,305,460 94.00% All Others 1,637,741,330 92.10%

Total Assessed Valuation 1,779,097,290 100.00% 1,778,233,740 100.00%

Source: Office of the Auditor, Franklin County, Ohio

Note: Assessed Values are for the valuation year of 2011 and 2002 respectively.

2012 Collection Year 2003 Collection Year

Top Taxpayers 2011 and 2002

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Collection General Bond Total Franklin City of City of Village of Sharon PerryYear Fund Fund Direct County Worthington Columbus Riverlea Township Township Library

2002 72.49 5.89 78.38 17.64 3.00 3.14 6.00 1.57 23.80 2.202003 72.49 5.39 77.88 17.64 3.00 3.14 6.00 1.57 23.80 2.202004 72.49 5.22 77.71 17.64 3.00 3.14 6.00 1.57 20.40 2.202005 79.34 5.22 84.56 18.44 3.00 3.14 6.00 1.57 18.40 2.202006 79.34 3.89 83.23 18.44 3.00 3.14 6.50 1.57 18.40 4.802007 79.34 3.89 83.23 18.44 5.00 3.14 6.50 1.57 21.20 4.802008 79.34 3.89 83.23 18.49 5.00 3.14 6.50 1.57 21.20 4.802009 79.34 3.8 83.14 18.02 5.00 3.14 6.50 1.57 18.10 4.802010 83.24 3.80 87.04 18.07 5.00 3.14 6.50 1.57 18.10 4.802011 84.74 3.80 88.54 18.07 5.00 3.14 7.00 1.57 18.10 4.802012 86.24 3.80 90.04 18.07 5.00 3.14 7.00 1.57 17.67 4.80

(Res/Agric) (45.99) (3.80) (49.79) (17.18) (5.00) (3.14) (6.99) (1.57) (15.32) (3.54)(Comm/Ind) (61.15) (3.80) (64.95) (17.76) (5.00) (3.14) (7.00) (1.57) (14.92) (4.60)

Source: County Auditor, Franklin County Ohio

Note: The Worthington City School District consists of the following five taxing districts: City of Worthington, City of Columbus, Village of Riverlea, Perry Township, and Sharon Township

Figures in parentheses reflect "effective" millage for residential/agricultural (upper) and commercial/industrial (lower) for the current collection year only. All other figuresreflect voted millage.

Ohio Revised Code Sections 5705.02 and 5705.07 requires any millage exceeding theunvoted or "inside" millage can only be done by a vote of the people.

Worthington City School District

Property Tax Rates Direct and Overlapping

109

Glossary of Terms

Advance – Money sent from one fund to another with the intent of repayment, normally to cover a shortage of cash Appropriation – Amount placed in the budget to be expended for a particular purpose Assessed Value – The value of a property that the tax rate is applied to. For home values, it is 35% of the market value Capital Outlay – Any expenditure exceeding $1,000 that has a useful life of at least 1 year. Encumbrance – A reservation of funds to cover arising obligations from purchase orders, salaries, or other contracts. Effective Tax Rate – The actual rate applied to determine the amount of taxes to pay. The voted tax rate (see below) is adjusted annually for the change in property values. Function – A group of related activities aimed at accomplishing a major service or program Fund – A particular accounting entity with a self-balancing set of accounts based upon a particular purpose. Fund Balance – The difference between fund assets and fund liabilities. The District is currently evaluating a minimum fund balance policy to enact. Mill – One mill equals $1 of tax for every $1,000 of assessed value of property Object – A classification of expenditures based on the underlying goods or services purchased (salaries, equipment, etc) Personal Property – Machinery and equipment used in business. In June 2005, the state tax on personal property was eliminated. Real Property – Land, buildings, and the rights and benefits inherent in owning them Reserved Fund Balance – Portion of fund balance not able to be currently appropriated due to legal or contractual obligations. Rollback – Amount of homeowner’s property tax reduced by the state. Currently, the State pays 12.5% of residential owner occupied property tax. State Foundation – Funds provided by the State under the current method determined by State Law to provide the general education programs of a school district. Unreserved Fund Balance – Amount available for appropriation Voted Tax Rate – The amount originally approved by voters as a property tax before being adjusted for annual changes in property values.

110

2005 2006 2007 2008 2009 2010 2011 2012Official/ Administrative Associate Superintendent 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 Assistant Principal 6.00 6.00 6.00 5.00 5.00 5.00 6.00 6.00 Principal 18.00 17.00 17.00 17.00 18.00 18.00 18.00 18.00 Superintendent 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 Supervising/Managing/Directing 4.00 4.00 4.00 5.00 3.00 3.00 2.00 3.00 Treasurer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Coordinator 9.50 9.50 6.50 6.50 6.50 7.50 7.00 6.00 Education Administrative Specialist 3.00 3.00 2.00 2.00 2.00 2.00 2.00 2.00 Director 1.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 Other Official/Administrative 2.00 3.00 3.00 2.50 2.50 2.00 2.00 2.00 Total Official/Administrative 46.50 46.50 42.50 42.00 41.00 41.50 42.00 42.00Professional - Educational Curriculum Specialist 0.00 0.00 2.00 2.00 2.00 2.00 2.00 2.00 Counseling 20.90 20.40 20.40 19.90 20.40 19.40 18.90 19.40 Librarian/Media 18.00 17.00 16.98 17.00 15.10 16.10 15.00 15.00 Remedial Specialist 0.00 0.00 14.77 13.67 14.67 15.50 15.50 15.50 Regular Teaching 484.17 479.97 461.35 471.60 484.65 467.85 452.12 438.55 Special Education Teaching 91.10 89.46 89.55 94.23 97.95 110.25 106.65 110.62 Vocation Education Teaching 14.40 14.30 13.50 8.70 3.00 3.00 2.00 2.00 Education Service Personnel Teacher 58.90 57.17 56.53 56.12 56.05 56.85 55.90 55.70 Suppl Service Teacher - Special Ed 2.00 2.00 2.00 2.00 2.00 3.50 4.25 2.50 Teacher Mentor/Evaluator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Other Professional 15.00 15.00 15.50 16.20 17.70 19.80 20.50 21.60 Total Professional - Educational 705.47 696.30 693.58 702.42 714.52 715.25 693.82 683.87Professional - Other Accounting/Analyst 3.00 3.00 4.00 4.00 1.00 1.00 1.00 1.00 Psychologist 10.50 10.00 10.00 11.00 10.00 11.00 11.00 11.00 Registered Nurse 7.00 7.10 7.10 7.50 7.50 7.50 6.90 6.00 Physical Therapist 0.60 0.60 1.00 1.00 1.00 1.20 1.20 1.20 Speech and Language Therapist 11.40 11.70 11.70 11.70 11.70 11.70 11.55 12.10 Occupational Therapist 5.40 5.60 5.60 5.60 6.60 6.60 6.30 6.60 Adapted Physical Education Therapist 1.00 1.00 0.40 0.40 0.40 0.40 0.40 0.40 Planning/Research/Development 0.00 0.00 0.00 0.00 3.00 3.00 3.00 3.00 Total Professional - Other 38.90 39.00 39.80 41.20 41.20 42.40 41.35 41.30Technical Computer Operating 4.00 5.00 6.00 6.00 6.00 6.00 6.00 5.00 Purchasing Agent 1.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 Library Technician 3.00 3.00 3.00 2.00 0.00 0.00 0.00 0.00 Other Technical 13.00 13.00 11.00 11.00 11.00 11.00 12.00 10.94 Total Technical 21.00 22.00 20.00 19.00 17.00 17.00 18.00 15.94Office/Clerical Bookkeeping 7.00 7.00 7.00 6.00 5.00 5.00 5.00 5.00 Clerical 70.35 67.66 63.66 61.91 62.54 61.04 59.79 59.60 Teaching Aide 101.58 100.94 91.16 87.33 91.70 91.01 88.69 87.97 Parent Mentor 0.81 0.81 0.56 0.50 0.50 0.50 0.50 0.50 Other Office/Clerical 2.00 2.00 2.00 2.00 4.00 4.00 4.00 4.00 Total Office/Clerical 181.74 178.41 164.38 157.74 163.74 161.55 157.98 157.07Crafts and Trades General Maintenance 14.00 14.00 14.00 14.00 14.00 14.00 13.00 13.00 Mechanic 4.00 4.00 4.00 4.00 4.00 3.00 4.00 4.00 Foreman 2.00 2.00 4.00 4.00 4.00 4.00 4.00 4.00 Other Crafts and Trades 5.00 5.00 5.00 5.00 5.00 5.00 5.00 3.50 Total Crafts and Trades 25.00 25.00 27.00 27.00 27.00 26.00 26.00 24.50Operative Vehical Operator Non Bus 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Vehical Operator Bus 49.16 47.41 46.74 46.57 46.49 49.36 46.86 46.01 Total Operative 51.16 49.41 48.74 48.57 48.49 51.36 48.86 48.01Service Work/Laborer Custodian 59.90 59.53 57.53 57.90 56.90 56.90 54.27 55.77 Food Service 47.34 47.28 46.21 44.34 43.47 43.92 42.60 40.07 Security 1.01 1.01 1.01 1.01 1.01 0.94 0.94 0.94 Monitoring 2.00 2.00 2.00 2.00 2.00 2.00 2.00 0.00 Groundskeeping 7.00 7.00 7.00 7.00 7.00 7.00 7.00 6.00 Attendant 2.43 0.69 0.69 2.07 3.23 2.94 3.26 3.26 Other Service Work/Laborer 2.00 2.00 2.00 2.00 2.00 2.00 2.00 0.00 Total Service Work/Laborer 121.68 119.51 116.44 116.32 115.61 115.70 112.07 106.04

Total 1,191.45 1,176.13 1,152.44 1,154.25 1,168.56 1,170.76 1,140.08 1,118.73

Method: 1.00 for each full-time, part time FTE based on ratio of hours worked to full timeSource: School District Records, EMIS Staff Summary Report, Ohio Department of Education

Employees By Category

Actual

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fy13 comprehensive budget - worthington city schools

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