BY MARK J. CRAWFORD
Finance Director Shannon Rodriguez mapped the process of approving Bradford County School District’s tentative $48.7 million budget over the next few months.
The budget workshop was Rodriguez’s first since becoming finance director, and she announced the first public hearing for the budget is Monday, July 29, at 5:01 p.m.
The property tax rate is broken down into categories. The required local effort is set by the state, and this next year it will be slightly higher, going from 3.1860 mills to 3.1890 mills. This will result in a tax increase. The categories for discretionary operations (0.7480 mills) and capital improvement (1.5 mills) have not changed. The total proposed millage going into the first public hearing is 5.4370 mills, which is 2.39% higher than if the school board adopts the rolled-back rate. (Adopting the rolled-back rate would result in no tax increase.)
Rodriguez noted that the Florida Department of Education had not provided the final required local millage rate as of July 15, but 3.1890 mills is the expected rate based on information provided in the Florida Education Finance Program conference report.
The budget is based on total taxable property value approaching $1.59 billion in Bradford County. Property taxes alone won’t raise all the revenue needed, of course. Local revenue makes up 22.6% of the general fund, with the state providing 76.2% and the remaining 1.2% coming from the federal government.
Most federal funding is for expenses outside of the general fund, such as the food service program, which is in the special revenue fund. Funding for transportation, maintenance and projects are paid for out of the capital fund.
Looking at all funds combined, local revenue adds up to just under $9.1 million, with the state contributing $22.6 million and the federal government providing almost $6.1 million, for a total of $37.7 million. A $10.5 million combined fund balance brings the total available revenue to $48.7 million. Almost $36.6 million in planned expenditures results in a higher combined fund balance of $11.6 million.
Rodriguez noted the fund balance figures will change as they close out the fiscal year and all transactions are posted. This will happen by early August in preparation for the district’s annual financial report to the state.
The state raised the per-student allocation more than $191, Rodriguez said. (The total is $8,959 per student, according to FDOE.) Enrollment is projected to increase by 160 students. Some funding, including pandemic emergency relief funds, are drying up. This isn’t always a bad thing. Two schools in turnaround were receiving funds for improvement. Those schools succeed and are no longer in turnaround, but the district is no longer eligible for that funding. Rodriquez said they’ve had to find room in the budget to cover recurring costs.
Overall, revenue is down nearly 30%, Rodriguez said, explaining the money to finish building and opening Bradford Elementary School has also been spent.
The district is, however, expecting a $4 million state grant to remodel North Florida Technical College and add an Associate of Science Nursing Program in partnership with Santa Fe College.
The final public hearing and adoption of the budget will take place Sept. 9. Between now and then, things can change, and another workshop is scheduled for Aug. 12 to address changes in the tentative budget prior to the final hearing.
It was Rodriguez’s first budget presentation since becoming finance director. Previously a teacher and school administrator, her skill at sharing information was applauded.
Employee pay
Employee raises were already addressed with the school board voting to sign the latest union contract in June. Beginning teacher pay was increased from $44,000 to $46,500, thanks to a Teacher Salary Increase Allocation from the state of $784.98 and a salary increase of $1,715.02. These amounts were added to each step along with salary decompression funds of $25 to $575, depending on experience.
Performance pay of $100 for highly effective teachers and $75 for effective teachers will also be added to the base salary, with $2,500 to $4,000 available for those with higher degrees.
Noninstructional personnel at entry level saw 5 cents added to their $15 an hour minimum, with more depending on position and experience.
Administrators (not a part of the bargaining unit) are paid based on level of education, with multipliers added based on years of experience and the responsibility of the position.
