LEXINGTON COUNTY SCHOOL DISTRICT ONE
PROPOSED BUDGET FISCAL YEAR 2024-2025
THIRD READING
FY 2023-2024 FY 2024-2025
AMENDED PROPOSED Increase
BUDGET BUDGET (Decrease)
Revenue from Local Sources:
11100 Tax Levies $ 78,325,798 $ 79,655,000 1,329,202
11110 TIF Overpayments Refunded 26,800 26,800 -
11120 Vehicle Taxes 28,000,000 31,000,000 3,000,000
11130 Current Tax Penalties 110,000 110,000 -
11400 Delinquent Taxes & Penalties 3,100,000 3,100,000 -
11900 Other Taxes (Sales Tax Credit) 20,000 20,000 -
12800 Revenue in Lieu of Taxes 6,000,000 6,300,000 300,000
13100 Regular Day School Patron 56,000 56,000 -
13200 Regular Day School Other Local Education Agencies 40,000 40,000 -
15100 Interest on Investments 2,700,000 4,000,000 1,300,000
19100 Rentals 260,000 260,000 -
19930 Insurance Settlements 26,000 26,000 -
19500 Refund of Prior Year Expenditures 3,500 3,500 -
19990 Other Local Revenue 452,769 200,000 (252,769)
Total Local Revenue 119,120,867 124,797,300 5,676,433
Revenue from State Sources:
31XX Education Funding-GF New Money 120,086,399 126,870,628 6,784,229
31600 School Bus Driver Salaries 3,509,287 3,045,303 (463,984)
31620 Bus Workers Comp 101,010 101,476 466
39930 Retirement credit 1,604,884 1,604,884 -
3103H Health Insurance - 3,093,386 3,093,386
31810 Retiree Insurance 11,177,673 12,077,857 900,184
38250 Act 388 - One Cent Property Tax Relief 46,551,109 48,724,162 2,173,053
38100 Reimbursement for Property Tax Relief 8,055,568 8,055,568 -
38200 Homestead Exemption 2,110,131 2,110,131 -
38300 Merchant's Inventory Tax 243,386 243,386 -
38400 Manufacturer's Depreciation Reimbursement 1,000,000 2,300,000 1,300,000
38900 Motor Carrier Revenue 500,000 700,000 200,000
Total State Revenue 194,939,447 208,926,781 13,987,334
Transfer from Other Funds:
52800 Indirect Costs Transfer 400,000 400,000 -
52300 Transfer from EIA (Stake in the Ground & New Money) 26,212,474 26,172,871 (39,603)
Total Transfers 26,612,474 26,572,871 (39,603)
19999 Fund Balance Assigned 22,677,511 24,796,009 2,118,498
Total Funds Available
Total Fund Balance
22,677,511
24,796,009
2,118,498
$
363,350,299
$
385,092,961
21,742,662
Page 1
Third Reading - General Fund Operating Budget 2024-2025 - 6.11.24
LEXINGTON COUNTY SCHOOL DISTRICT ONE
PROPOSED BUDGET FISCAL YEAR 2024-2025
THIRD READING
FY 2023-2024 FY 2024-2025
AMENDED PROPOSED
Account Description BUDGET BUDGET
111 Kindergarten
Salaries $ 8,514,199 $ 7,736,680
Fringe Benefits 4,424,040 4,092,709
Purchased Services 6,550 6,550
Supplies & Materials 449,525 437,825
Total 111 13,394,314 12,273,764
112 Primary
Salaries 23,201,846 22,857,299
Fringe Benefits 10,789,217 10,785,282
Purchased Services 1,094,494 1,348,933
Supplies & Materials 178,537 209,837
Total 112 35,264,094 35,201,351
113 Elementary
Salaries 38,565,642 39,747,156
Fringe Benefits 17,819,160 18,575,205
Purchased Services 2,376,287 2,484,115
Supplies & Materials 1,962,889 1,369,168
Capital Outlay - 67,000
Other Objects 8,150 8,475
Total 113 60,732,128 62,251,119
114 High School
Salaries 27,998,653 32,582,511
Fringe Benefits 13,484,594 14,955,837
Purchased Services 1,724,574 1,939,744
Supplies & Materials 702,239 664,807
Other Objects 1,113,618 1,142,668
Total 114 45,023,679 51,285,567
115 Career & Technology Education (CATE)
Salaries 5,524,522 5,447,088
Fringe Benefits 2,545,883 2,581,669
Purchased Services 93,963 93,963
Supplies & Materials 148,360 148,360
Total 115 8,312,728 8,271,080
116 CATE - Middle School
Salaries 642,071 648,584
Fringe Benefits 328,472 337,237
Purchased Services 500 500
Supplies & Materials 5,000 5,000
Total 116 976,043 991,321
Page 2
Third Reading - General Fund Operating Budget 2024-2025 - 6.11.24
LEXINGTON COUNTY SCHOOL DISTRICT ONE
PROPOSED BUDGET FISCAL YEAR 2024-2025
THIRD READING
FY 2023-2024 FY 2024-2025
AMENDED PROPOSED
Account Description BUDGET BUDGET
121 Educable Mentally Handicapped
Salaries 1,528,828 1,528,942
Fringe Benefits 784,789 804,102
Total 121 2,313,617 2,333,044
122 Trainable Mentally Handicapped
Salaries 1,864,919 2,321,246
Fringe Benefits 985,934 1,190,988
Total 122 2,850,853 3,512,234
123 Orthopedically Handicapped
Salaries 24,240 25,381
Fringe Benefits 13,813 14,603
Total 123 38,053 39,984
124 Visually Handicapped
Salaries 154,094 87,052
Fringe Benefits 59,588 33,545
Total 124 213,682 120,597
125 Hearing Handicapped
Salaries 379,744 452,801
Fringe Benefits 187,874 230,188
Total 125 567,618 682,989
126 Speech Handicapped
Salaries 3,705,103 3,800,926
Fringe Benefits 1,749,923 1,846,585
Total 126 5,455,026 5,647,511
127 Learning Disabled
Salaries 8,650,046 9,171,332
Fringe Benefits 4,096,529 4,487,817
Total 127 12,746,575 13,659,149
128 Emotionally Handicapped
Salaries 792,377 820,281
Fringe Benefits 362,273 404,239
Purchased Services 130,000 81,000
Total 128 1,284,650 1,305,520
Page 3
Third Reading - General Fund Operating Budget 2024-2025 - 6.11.24
LEXINGTON COUNTY SCHOOL DISTRICT ONE
PROPOSED BUDGET FISCAL YEAR 2024-2025
THIRD READING
FY 2023-2024 FY 2024-2025
AMENDED PROPOSED
Account Description BUDGET BUDGET
129 Coordinated Early Intervening Services
Salaries 6,175,758 5,815,500
Fringe Benefits 2,800,655 2,815,845
Purchased Services - 5,980
Supplies & Materials - 90,000
Total 129 8,976,413 8,727,325
132 Preschool Disabilities - 5K Itinerant
Salaries 194,995 218,958
Fringe Benefits 97,090 103,330
Total 132 292,085 322,288
133 Preschool Disabilities - 5K
Salaries 722,014 718,722
Fringe Benefits 386,294 391,101
Total 133 1,108,308 1,109,823
135 Preschool Disabilities Speech 3 & 4 Year Olds
Salaries 23,865 -
Fringe Benefits 13,668 -
Total 135 37,533 -
136 Preschool Disabilities Itinerant 3 & 4 Year Olds
Salaries 588,391 522,181
Fringe Benefits 315,783 296,288
Total 136 904,174 818,469
137 Preschool Disabilities Self-Contained - 3 & 4 Yr Olds
Salaries 911,502 875,213
Fringe Benefits 471,496 460,201
Total 137 1,382,998 1,335,414
139 Four-Year-Old Early Childhood
Salaries 1,499,348 2,295,999
Fringe Benefits 771,057 1,199,883
Purchased Services - 1,700
Supplies & Materials - 72,100
Total 139 2,270,405 3,569,682
Page 4
Third Reading - General Fund Operating Budget 2024-2025 - 6.11.24
LEXINGTON COUNTY SCHOOL DISTRICT ONE
PROPOSED BUDGET FISCAL YEAR 2024-2025
THIRD READING
FY 2023-2024 FY 2024-2025
AMENDED PROPOSED
Account Description BUDGET BUDGET
141 Gifted & Talented - Academic
Salaries 1,566,336 1,630,632
Fringe Benefits 761,078 823,242
Purchased Services 126,894 123,394
Supplies & Materials 194,095 192,595
Other Objects 15,500 155,500
Total 141 2,663,903 2,925,363
143 Advanced Placement
Supplies & Materials 10,000 18,000
Total 143 10,000 18,000
144 IB Program
Salaries 269,560 222,521
Fringe Benefits 115,049 89,208
Purchased Services 61,575 26,700
Supplies & Materials 27,250 9,500
Other Objects 52,363 32,888
Total 144 525,797 380,817
145 Homebound
Salaries 472,984 330,729
Fringe Benefits 229,281 139,460
Purchased Services - 27,000
Total 145 702,265 497,189
148 Gifted & Talented - Arts
Salaries 49,000 52,000
Fringe Benefits 15,904 16,932
Purchased Services 14,000 84,700
Supplies & Materials 21,900 17,200
Other Objects 900 900
Total 148 101,704 171,732
161 Autism
Salaries 2,157,081 2,266,610
Fringe Benefits 1,073,507 1,218,334
Total 161 3,230,588 3,484,944
162
Salaries 2,594,907 2,728,117
Fringe Benefits 1,144,515 1,245,199
Purchased Services - 23,824
Supplies & Materials - 40,000
Other Objects - 900
Total 162 3,739,422 4,038,040
ESOL
Page 5
Third Reading - General Fund Operating Budget 2024-2025 - 6.11.24
LEXINGTON COUNTY SCHOOL DISTRICT ONE
PROPOSED BUDGET FISCAL YEAR 2024-2025
THIRD READING
FY 2023-2024 FY 2024-2025
AMENDED PROPOSED
Account Description BUDGET BUDGET
175 Instruction Before/After School Day
Salaries 145,500 44,100
Fringe Benefits 47,224 14,360
Purchased Services 22,200 41,200
Total 175 214,924 99,660
181 Adult Basic Programs
Salaries 66,546 96,341
Fringe Benefits 36,911 52,227
Total 181 103,457 148,568
182 Adult Secondary Programs
Salaries 4,500 -
Fringe Benefits 1,460 -
Total 182 5,960 -
188 Parenting/Family Literacy
Salaries 141,867 120,937
Fringe Benefits 57,917 52,007
Purchased Services 856 2,456
Supplies & Materials 10,326 8,726
Total 188 210,966 184,126
211 Attendance & Social Work Services
Salaries 2,448,674 2,744,657
Fringe Benefits 1,172,741 1,358,792
Purchased Services 89,750 63,750
Supplies & Materials 4,550 6,650
Other Objects 3,550 3,550
Total 211 3,719,265 4,177,399
212 Guidance
Salaries 7,461,131 7,716,934
Fringe Benefits 3,441,620 3,628,346
Purchased Services 36,550 19,950
Supplies & Materials 36,527 34,177
Capital Outlay 3,000 3,000
Other Objects 2,200 500
Total 212 10,981,028 11,402,907
213 Health
Salaries 2,902,226 3,124,532
Fringe Benefits 1,519,843 1,723,442
Purchased Services 119,884 218,426
Supplies & Materials 133,479 142,979
Other Objects 1,170 1,170
Total 213 4,676,602 5,210,549
Page 6
Third Reading - General Fund Operating Budget 2024-2025 - 6.11.24
LEXINGTON COUNTY SCHOOL DISTRICT ONE
PROPOSED BUDGET FISCAL YEAR 2024-2025
THIRD READING
FY 2023-2024 FY 2024-2025
AMENDED PROPOSED
Account Description BUDGET BUDGET
214 Psychological
Salaries 2,351,251 2,486,007
Fringe Benefits 1,046,474 1,144,560
Purchased Services 220,000 404,877
Total 214 3,617,725 4,035,444
215 Exceptional Program Services
Salaries 1,448,862 1,480,334
Fringe Benefits 648,431 692,227
Total 215 2,097,293 2,172,561
217 Career Specialists
-- Curriculum Development
Salaries 732,342 696,880
Fringe Benefits 369,729 365,585
Total 217 1,102,071 1,062,465
221 Improvement of Instruction Services
-- Curriculum Development
Salaries 8,146,842 9,018,323
Fringe Benefits 3,811,148 4,289,865
Other Objects 50,000 50,000
Total 221 12,007,990 13,358,188
222 Educational Media
Salaries 2,938,726 3,012,497
Fringe Benefits 1,516,510 1,600,957
Purchased Services 26,550 26,550
Supplies & Materials 219,476 219,476
Other Objects 50 50
Total 222 4,701,312 4,859,530
223 Supervision of Special Projects
Salaries 104,809 103,856
Fringe Benefits 48,173 49,077
Total 223 152,982 152,933
224 Improvement of Instruction Services
-- In-Service and Staff Training
Salaries 817,833 915,774
Fringe Benefits 330,043 358,209
Purchased Services 520,231 904,241
Supplies & Materials 138,431 98,350
Other Objects 115,584 119,194
Total 224 1,922,122 2,395,768
Page 7
Third Reading - General Fund Operating Budget 2024-2025 - 6.11.24
LEXINGTON COUNTY SCHOOL DISTRICT ONE
PROPOSED BUDGET FISCAL YEAR 2024-2025
THIRD READING
FY 2023-2024 FY 2024-2025
AMENDED PROPOSED
Account Description BUDGET BUDGET
231 Board of Education Services
Fringe Benefits 150,000 150,000
Purchased Services 174,000 233,000
Supplies & Materials 4,500 4,500
Other Objects 54,400 54,400
Total 231 382,900 441,900
232 Office of the Superintendent
Salaries 488,532 806,175
Fringe Benefits 219,797 360,085
Purchased Services 8,000 16,000
Supplies & Materials 5,500 7,500
Other Objects 21,600 21,600
Total 232 743,429 1,211,360
233 School Administration
Salaries 14,118,575 15,015,997
Fringe Benefits 6,228,518 6,788,950
Purchased Services 95,770 110,844
Supplies & Materials 62,337 62,411
Other Objects 42,534 43,849
Total 233 20,547,734 22,022,051
252 Fiscal Services
Salaries 3,164,690 3,256,400
Fringe Benefits 1,368,703 1,431,172
Purchased Services 20,300 150,742
Supplies & Materials 28,407 23,854
Other Objects 12,975 13,006
Total 252 4,595,075 4,875,174
254 Operations & Maintenance
Salaries 13,697,327 15,026,811
Fringe Benefits 6,695,221 7,470,637
Purchased Services 4,674,086 4,969,942
Supplies & Materials 10,105,622 10,424,210
Capital Outlay 227,240 365,115
Other Objects 3,404 3,676
Total 254 35,402,900 38,260,391
255 Pupil Transportation
Salaries 8,029,052 9,372,166
Fringe Benefits 4,369,076 4,849,545
Purchased Services 632,800 632,800
Supplies & Materials 105,365 179,365
Other Objects 354,983 357,750
Total 255 13,491,276 15,391,626
Page 8
Third Reading - General Fund Operating Budget 2024-2025 - 6.11.24
LEXINGTON COUNTY SCHOOL DISTRICT ONE
PROPOSED BUDGET FISCAL YEAR 2024-2025
THIRD READING
FY 2023-2024 FY 2024-2025
AMENDED PROPOSED
Account Description BUDGET BUDGET
258 School Security
Salaries 758,840 1,035,501
Fringe Benefits 398,892 459,196
Purchased Services 3,447,492 3,599,055
Supplies & Materials 86,984 86,984
Capital Outlay - 291,000
Other Objects 1,725 1,725
Total 258 4,693,933 5,473,461
262 Support Services
Salaries 349,063 368,375
Fringe Benefits 132,651 140,765
Total 262 481,714 509,140
263 Information Services
Salaries 645,137 729,533
Fringe Benefits 265,593 308,780
Purchased Services 214,375 313,775
Supplies & Materials 33,300 32,300
Other Objects 40,908 39,450
Total 263 1,199,313 1,423,838
264 Staff Services
Salaries 4,000,046 3,723,749
Fringe Benefits 1,528,150 1,455,131
Purchased Services 605,150 725,150
Supplies & Materials 25,800 32,100
Other Objects 1,377,733 1,382,500
Total 264 7,536,879 7,318,630
266 Data Processing Services
Salaries 4,227,886 4,244,609
Fringe Benefits 1,856,285 1,906,723
Purchased Services 4,795,874 5,094,244
Supplies & Materials 121,400 121,400
Capital Outlay 1,125,850 1,055,500
Other Objects 8,500 8,500
Total 266 12,135,795 12,430,976
423 Transfer to Debt Service
Fund Modification 7,000 -
Total 423 7,000 -
425 Transfer to Food Service
Fund Modification 1,500,000 1,500,000
Total 425 1,500,000 1,500,000
Total General Fund Budget
$ 363,350,299 $ 385,092,961
Page 9
Third Reading - General Fund Operating Budget 2024-2025 - 6.11.24
