Title and Board Action Requested
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Approve Fiscal Year 2022-2023 Budget Amendment No. 1 for Quarter Ending Sept. 30, 2022
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Executive Summary
The Director of Budget, on behalf of the Superintendent of Schools, hereby requests the Board’s approval for Fiscal Year 2022-2023 Budget Amendment No. 1 for Quarter Ending September 30, 2022.
Section 1011.06, Florida Statutes, requires that amendments to the original budget be brought to the Board for approval.
Attached is the first budget amendment for Fiscal Year 2022-2023 for Quarter Ending September 30, 2022. This amendment is certified to be correct by the Finance Department.
• General Fund
Estimated revenues were adjusted for collections received during the quarter. Miscellaneous Federal through State increased $1,650 for revenue received in student funds for Simpson Technical College. In Local Sources, rental income increased by $7,385. Interest income increased by $61,454 and Donation income increased $1,645. Our Adult Education program income increased $90,603.
Miscellaneous Local Revenue increased $104,684. This included $9,927 received from NEFEC for interest earned in our risk management program, $3,900 received from YMCA, $7,493 received from fingerprint charges, $14,700 from the Early Learning Coalition for our VPK program, $35,355 in Use of Facilities revenue, $4,235 from the State Personnel Development Grant, $3,003 in lost/damaged textbook reimbursement, and $22,911 in revenue earned by our Printing department.
Appropriations were amended to reflect the project carry-forward budgets from 2021-2022 that rolled into 2022-2023 totaling $11,618,635. Purchase Orders for maintenance, transportation and TIS totaling $783,165 were closed on June 30, 2022, and re-opened in July 2022. Additional budget was released from the reserve in the amount of $12,447 for tools for the Transportation department, $19,500 for Start Up Studio, $8,000 for public records software, $149,808 for SRO contract and $125,000 for WWK8 portables. Budget in the amount of $60,000 was appropriated for Transportation contracted repair services.
Ending fund balance is estimated at $30,782,395 or 14.54% of General Fund revenues and includes reserves (non-spendable) for inventory in the amount of $1,220,315, the (Assigned) for Health Insurance Rebates/Profit Sharing/Wellness and the reserve for Maintenance/Facilities/Safety and FEFP FTE adjustment and the reserve for New School costs total $11,602,359 or 5.48% leaving a remaining projected Unassigned Ending Fund Balance of $17,959,721 or 8.49% of General Fund revenues.
• Debt Service:
There were no adjustments to estimated Revenues or Appropriations for the first quarter.
• Capital Projects:
There were no adjustments to Capital Project revenue for the first quarter.
Appropriations increased $20,283,501 for the 2021-2022 purchase orders that carried forward into 2022-2023 and $4,766,250 for 2021-2022 unencumbered projects that carried forward. New appropriations were added totaling $2,633,930 for the following projects that were Board approved between 7/1/22 - 9/30/22:
Master Planning & Land Purchase ………………… $155,000
Transportation Equipment …………………………. $ 33,568
Transportation Buses ………………………………. $159,621
HHS Field House Project ……………………………$507,722
Generators ………………………………………… $359,740
Records Storage Building …………………………. $568,279
Master Plan for SHS ………………………………. $ 50,000
Maintenance Operating Capital …………………… $800,000
• Food Service:
Revenues increased by $488,368 due to the receipt of the Share Our Strength/No Kid Hungry Grant.
Appropriations increased by the same $488,368 based on the allocated increases associated with this grant. Appropriations increased by $352,484 for the 2021-2022 carry-forward projects and by $334,073 for the new Cooler/Freezer construction at Westside Elementary and Eastside Elementary.
• Special Revenue:
Revenues increased by $2,793,884 due to the receipt of the following roll forward and new 2022-2023 grants as follows:
Vocational Education Acts $ 25,000
Workforce Innovation & Opportunity Act $100,736
Title IV Grant $453,658
IDEA Part B K-12 $1,374,564
IDEA Part B Pre-K $ 83,932
Fl Charter School Program (BEST) $421,594
UniSig School Improvement Grant $334,400
Appropriations were moved between objects to reflect normal operational activity for the quarter as outlined in the individual grant applications.
• Special Revenue ESSER I:
Revenues decreased by $97,360 due to the close of the Data Informed Support grant, B.E.S.T. High Quality Curriculum grant and Instructional Continuity Plan grant.
Appropriations unspent with these grants were closed as well.
• Special Revenue GEER I:
Revenues decreased by $242,303 due to the close of the GEER Summer Recovery grant, Civics Literacy grant and Adult Education grant.
Appropriations associated with the grants were closed as well.
• Special Revenue ESSER II:
Notification was received during the summer months regarding the State decision to close the “CRRSA” (Coronavirus Response and Relief Supplemental Appropriations) ESSER II - Academic Acceleration grant and “CRRSA” ESSER II Non-Enrollment Assistance grant. The State is in the process of reallocating it to Districts for a different purpose. The grant applications are due to be submitted in November 2022 and is for the full amount that was pulled back. The new grants will be repurposed for extended learning (after school, weekend, and summer academic and/or extracurricular learning). The new grants will run until September 30, 2023.
Revenues and Appropriations were reduced in the amount of $2,166,865 due to the closure of these grants.
• Special Revenue ESSER III:
There were no changes in the Revenue associated with this grant.
Appropriations were moved between objects to reflect normal operational activity for the quarter as outlined in the individual grant applications and/or grant amendment.
• Special Revenue - American Rescue Plan/Homeless Children & Youth:
There were no adjustments to estimated Revenues or Appropriations for the first quarter.
My Contact
Kendra L. Sittig
Director of Budget
(352) 797-7004 x418
2018-23 Strategic Focus Area
Pillar 5: Fiscal Responsibility & Organizational Effectiveness
Financial Impact
As per Budget Amendment Detail