2012015 555 ---- 2012012016 666 Approved …

1 2012012012015555 ---- 2012012012016666 ApprovedApprovedApprovedApproved OperatingOperatingOperatingOperating BudgetBudgetBudgetBudget District District District District School BoardSchool BoardSchool BoardSchool Board Of Of Of Of Volusia CountyVolusia CountyVolusia CountyVolusia County DeLand, FloridaDeLand, FloridaDeLand, FloridaDeLand, Florida 32720327203272032720 Cover Drawings by Volusia County Middle School Art StudentsTop to Bottom Jonathan Real, Magical Moment at School, marker, 6th grade Taylor Middle-High; Art Teacher Melinda Mosley Jaden Johnson, In the Hallway, marker, 6th gradeTaylor Middle-High.

2 Art Teacher Melinda Mosley Emily Carrow, Learning is the Center of Everything, colored pencil and black marker, 7th gradeRiver Springs Middle School, Art Teacher Clare Radigan Anmarie Santos, Classroom, marker, 7th gradeTaylor Middle-High; Art Teacher Melinda Mosley Cynthia Milan, Every Day During School, marker, 7th gradeTaylor Middle-High; Art Teacher Melinda Mosley Suzi Preston, K-12 Visual Art Specialist, Volusia County Schoolsi2015 - 16 Approved operating budget District School Board of Volusia County, Florida Mrs.

3 Linda CostelloChairman, District 4 Mrs. Ida D. WrightVice Chariman, District 2Dr. John HillMember, District 1 Mrs. Linda CuthbertMember, District 3 Mrs. Melody JohnsonMember, District 5Mr. James T. RussellSuperintendentDistrict School Board of Volusia CountyFinancial Services DivisionP. O. Box 2118 DeLand, FL 32721-2118 UNITED STATES(386) 734-7190 - 16 Approved operating BudgetTable of ContentsIntroductory Section ..1 Executive Summary .. 3 School Board Members .. 38 Principal Offi cials.

4 40 Awards .. 42 Organizational Section ..45 Organization .. 46 Division 47 Geographical Area 48 District Vision Statement .. 49 Strategic Plan .. 50 District Goals .. 51 Selected Goals and Associated Budgets .. 54 Superintendent s Philosophy and Goals .. 57 Basis of Budgeting .. 58 Basis of Accounting .. 59 Fund Structure .. 60 Revenue & Expenditure Classifi cations .. 61 Fiscal Policies .. 62 budget Process .. 68 Capital Outlay budget Process .. 70 Other Revenue Sources .. 73 budget Management.

5 74 Financial Section ..75 School Board Funds .. 77 Major Revenue Sources .. 78 Major Expenditure Categories .. 80 All Funds SummaryFunction .. 82 Object .. 83 Governmental Funds Summary ..84 operating Funds SummaryFunction .. 86 Object .. 88 Proprietary Funds Summary .. 90 General Fund .. 92 Debt Service Fund .. 94 Debt Overview .. 95 Debt Levels .. 97 Debt Schedules .. 98 Outstanding Debt .. 99 Capital Projects Funds ..100 Capital 5-Year Fiscal Forecast ..101 5-Year Work Program ..102 Capital Project Details.

6 104iii2015 - 16 Approved operating BudgetTable of Contents Capital Outlay Overview ..107 Special Revenue FundFood Service ..110 Other Federal Programs ..111 Miscellaneous ..112 Workers Compensation Fund ..114 Property Insurance Fund ..115 Liability Insurance Fund ..116 Fleet Insurance Fund ..117 Capital Impact on the operating Fund ..118 5-Year SummaryGeneral Fund ..120 Debt Service Funds ..121 Capital Outlay Funds ..122 Special Revenue Fund Food Service ..123 Special Revenue Fund Other Federal Programs/Miscellaneous.

7 124 Internal Service Funds ..125 3-Year Forecast ..1263-Year ForecastGeneral Fund ..128 Debt Service Funds ..129 Capital Outlay Funds ..130 Special Revenue Fund Food Service ..131 Special Revenue Fund Other Federal Programs/Miscellaneous ..132 Internal Service Funds ..133 5-Year Sources of Funds - General Fund ..1345-Year Uses of Funds - General Fund ..135 5-Year Sources of Funds - Capital Fund ..1365-Year Uses of Funds - Capital Fund ..137 Fund Balance Summary - Governmental Funds ..138 Fund Balance Summary - General Fund.

8 139 Informational Section ..141 FEFP Revenue ..142 FEFP Formula ..143 FEFP Revenue Summary ..144 Expenditures per FTE ..145 Object Summary ..146 Function Summary ..147 Millage Rates ..148 Rolled-back Rate ..149 Average Homeowner Rates ..150 Assessed vs. Market Value ..151 Tax and Reduced Program History ..153 Debt Schedule ..154 Outstanding Debt ..155iv2015 - 16 Approved operating BudgetTable of ContentsDemographic and Economic Statistics ..156 Volusia Employment by Major Industry ..157 Teacher Recruitment and Retention.

9 15820 Day Enrollment History ..159 20 Day Enrollment Comparison by School ..160 FTE Forecast ..162 Student Enrollment Trends & Forecast ..163 Elementary School School Clerical Formulas ..165 Middle School Formulas ..166 Middle School Clerical Formulas ..167 High School Formulas ..168 High School Clerical Formulas ..169 ESOL, E/BD, and Multi-VE Formulas ..170 School Non-Salary Timeline & Formulas ..171 School Personnel Resource AllocationsAll Funds ..172 General Funds ..174 Department Personnel Resource AllocationsAll Funds.

10 176 General Funds ..178 Federal Program Accomplishments ..180 District Accomplishments ..184 Performance Accomplishments ..186 Divisions/Schools ..196 School Board ..197 Offi ce of the Superintendent ..198 Financial Services ..203 Human Resources ..208 Instructional Services ..212 Operations Services ..220 School Organization Chart ..232 Elementary Schools ..233 Middle Schools ..234 High Schools ..235 Special Centers ..236 Acronyms ..237 Glossary ..24312015 - 16 Approved operating BudgetIntroductorySection22015 - 16 Approved operating Budget32015 - 16 Approved operating BudgetExecutive SummaryVolusia County is located on the east coast of Central Florida and covers 1,207 square miles, including 47 miles of Atlantic Ocean beaches.