The School Board of Escambia County, Florida, convened in Special Presentations Workshop Meeting at 9:02 a.m., in the Board Room at the Administrative Building, 215 West Garden Street, with the following present:

Chairman: Dr. Hal Mason Vice Chairman: Mrs. Cary Stidham

Members: Dr. Elmer Jenkins

Mrs. Vanette Webb (entered the workshop at 9:09 a.m.)

Superintendent of Schools: Mr. Jim May

I. CALL TO ORDER

Dr. Mason called the workshop to order at 9:02 a.m. Dr. John DeWitt was out of town. Interim Board Attorney, Mr. Edward Fleming, was not present.

II. COMMENTS FROM SUPERINTENDENT

PRESENTATION: UNDERSTANDING SCHOOL FINANCE AND DEVELOPING THE

BUDGET

Mr. May thanked staff for preparing this presentation. Mr. Wallace Odom, Assistant Superintendent for Finance and Business Affairs, recognized Ms. Barbara Linker, Director of Budgeting, who gave a power point presentation (as outlined in the backup material entitled "School District of Escambia County - Understanding School Finance and Developing the Budget"). She gave an overview and answered questions explaining fund types/balances, state, local, federal, and special revenues, Florida Education Finance Program (FEFP), distribution of state dollars, carryovers, salaries, staffing, and the 1999-2000 budget time line. Mr. May noted that unrestricted carryover ($1,600,000) was used toward recovery efforts after Hurricane Georges hit in September, 1998.

Ms. Malinda Jones, Coordinator of Cost Accounting & FTE Reporting, gave an overview and answered questions concerning the FTE Forecasting Process, 1998-99 Program Numbers and cost factors as outlined in the backup material.

Ms. Annette McArthur, Director of Elementary Education, reviewed and answered questions concerning 1999-2000 staffing and FTE projections. She advised that this district has not shown a lot of growth over the last ten years; however, there have been shifts in numbers from the northeast to southwest area.

Ms. Linker discussed the General Fund budget process, and gave an overview of 1999-2000 summary departmental budgets, school budgets, and the budget amendment and transfer process. Dr. Mason inquired as to when Board Members could address formulas and justification for different areas. Ms. Linker stated that budget workshops will begin in June and July, with final adoption of the budget in September, and within that time frame, the budget can change. Ms. Linker advised that copies of the "1998-99 Annual Budget Book" were previously provided to Board Members.

Mrs. Webb inquired as to how the formula is calculated for Dropout Prevention Funds. Ms. Linker advised that it is based on FTE projected for their program, number of students served, and number of FTE earned, and varies from school to school. Regarding the District Dropout Prevention Plan, Mr. May suggested that copies of the evaluation sheets could be provided to Board Members for information purposes.

Mrs. Webb asked that staff provide an overview of budget amendments presented to the Board each month during workshop.

III. ADJOURNMENT

Prior to adjournment, Mr. May advised that the remaining portion of this presentation

(related to Capital Projects Funds) would be rescheduled for a future presentation due to time constraints. The workshop adjourned at 11:30 a.m. (Official recordings of this meeting are filed in the Information Services Department.)

Attest: Approved:

_________________________ ___________________________

Superintendent Chairman