School Board Meeting

1. CALL TO ORDER 2. READING OF THE DISTRICT'S VISION | Board Member Spray 3. INVOCATION | Jerry Parrish 4. PLEDGE OF ALLEGIANCE 5. INFORMATION ONLY (No Board Action Required) 1. Year-to-Date Financial Statements Through August 31, 2023 2. Year-to-Date Charter School Financial Statement Summary Through August 31, 2023 6. APPROVAL OF THE AGENDA 1. Agenda Amendments - added after publishing 7. APPROVAL OF MINUTES 1. Approval of the Minutes of the September 26, 2023 School Board Meeting and September 29, 2023 Special School Board Meeting to Accept the Ratified MEA Bargaining Agreement for the School District of Manatee County 8. RECOGNITIONS 1. Red Ribbon Week 2. National School Lunch Week 3. Donation of CPR Manikin 9. PUBLIC COMMENTS (UP TO 30 MINUTES) Public comment is not an open forum to discuss matters unrelated to education, to support or oppose candidates for public office, or to engage in commercial speech attempting to sell a service or product to the School Board or public. Also, public comment is not a forum to attack individual school system employees or Board Members. Any such complaints should be submitted in writing to the Superintendent for appropriate handling. Finally, this is not a forum for addressing issues Agenda Updated October 6, 2023 October 10, 2023 School Board of Manatee County Regular Board Meeting - 10:00 AM Walter Miller School Support Center Board Room Times Indicated are Approximate 1

involving individual students. Because of privacy concerns, such issues should be submitted in writing to the Superintendent for appropriate handling. Each speaker is allowed three minutes to address the Board. Speakers must stand at the podium and not approach the dais. This is a business meeting of the School Board and the public expects that we conduct it in an orderly, efficient, effective and dignified manner. We request that speakers keep this in mind when making your comments. We also request that the audience keep that in mind and not demonstrate approval or disapproval of what a speaker has said by clapping or booing. The Board appreciates the public's input and will listen attentively, consider each comment, and usually will not respond, enter into debate, or answer questions during comments on agenda items or during the public comments section. PUBLIC INPUT INSTRUCTIONS: 1. Before you begin speaking, please provide any handouts to the Agency Clerk. 2. Please identify yourself only by your full name for the record. 3. You have no more than three minutes to speak. Please stop speaking when the bell rings. 4. Florida Law requires all citizens to conduct themselves in an orderly fashion at public meetings. 5 . WARNING: Any individual who interferes with the expeditious or orderly process of a School Board meeting, will be subject to removal from the meeting pursuant to Section 1001.372(3) Florida Statutes at the discretion of the Chair. Orderly fashion is deemed as, at a minimum (1) no profanity (2) no vulgar language (3) no discourteous, disrespectful, or disparaging conduct. 10. REPORTS AND PRESENTATIONS 1. 2023-2024 F.A.S.T. Progress Monitoring 1 Mathematics Assessment Results 11. CONSENT ITEMS All matters listed under the Consent Agenda are considered to be routine and will be enacted by one motion. There will be no separate discussion of these items. If discussion is desired by a Board Member, that item will be removed from the Consent Agenda and will be considered later in the agenda. 1. Approval of Request to Declare Surplus and Dispose of District Tangible Personal Property Greater Than $5,000.00 (Possible Incoming Funds to General Fund) 2. Approval of the Report of Teachers Out-of-Field Content, Reading, ESOL (English for Speakers of Other Languages), and/or Long-Term Substitutes (No Financial Impact) 3. Approval of the Waiver(s) of the Manatee Education Association (MEA) Collective Bargaining Agreement (No Financial Impact) 4. Approval of the Appointments, Change of Assignments, Promotions, Reappointments, Reassignments, Resignations, Retirements, Suspensions, Terminations, and Transfers (No Financial Impact) -(Revised 10/5/2023) 5. Approval of Recommendation for Termination of L. E. or, in the alternative, Recommendation to Place L. E. on Unpaid Administrative Leave Pending Resolution of a Request for Hearing on the Merits (should she timely make such a request). 6. Approval of the 2023-2024 School Improvement Plans, (No Financial Impact) 7. Approval to Purchase Cambridge Advanced International Certificate of Education (AICE) Program, SDMC No. 24-0083-BS, Continued Procurement with Vendor, Estimated in the Amount of $650,000.00 (AICE Supplemental FTE Funding) 8. Approval of Palmetto and Manatee High Schools - Turf Replacement - Change Order 1 - Agreement Between Owner and Jon F. Swift Construction, Inc., Reduction in the Amount of $262,917.00 (Capital Funds) 9. Approval to Negotiate Architectural Engineering Services and Construction 2

Management At-Risk Services Palma Sola Elementary Campus Renovations and Partial Replacement (No Financial Impact) 10. Approval for the Braden River High School Junior Reserve Officer Training Corps (JROTC) Raider Team to Attend the US Army Cadet CMD Raider National Competition at Ft Knox, KY, November 2-5, 2023, (No Financial Impact) 11. Approval for the Bayshore High School Journalism Students to Attend the National High School Journalism Convention in Boston Massachusetts on November 2-5, 2023, (No Financial Impact) 12. Approval for the Manatee High School Junior Reserve Officer Training Corps (JROTC) Raider Team to Attend the US Army Cadet Command Raider National Competition at Fort Knox, KY, November 2-5, 2023, (No Financial Impact) 13. Approval for the Palmetto High School Junior Reserve Officer Training Corps (JROTC) Raider Team to Attend the US Army Cadet Command Raider National Competition at Fort Knox, KY, November 2-5, 2023, (No Financial Impact) 14. Approval for the Bayshore High School Wrestling Team To Participate in the Hoover Invitational in Hoover, Alabama on December 28-30, 2023, (No Financial Impact) 15. Approval for the Bayshore High School AVID (Advancement Via Individual Determination) Students to Attend Alabama State University, Auburn University and Emory University on March 17-22, 2024, (No Financial Impact) 12. PUBLIC COMMENT FOR NEW BUSINESS ITEMS 13. NEW BUSINESS (DISCUSSION ITEMS PULLED FROM CONSENT) 14. NEW BUSINESS (NON-CONSENT ITEMS) 1. Approval of the Budget Amendments for July and August 2023 2. Approval of Advertising a Notice of Intent to Amend and Adopt School Board Policies and Setting a Public Hearing at the Board Meeting on November 14, 2023 3. Approval to Name Palmetto High School Basketball Court 4. Approval of 2023-2024 Salary Schedules for Grandfathered Teacher 196-Days, Grandfathered Teacher 216-Days, Pay-for-Performance Teacher 216-Day and 196- Day, Para, AFSCME, and Salary Supplement Schedule (No Financial Impact) - added after publishing 5. Approval to Purchase Session Initiation Protocol (SIP) Trunking Services, Continued Procurement, SDMC No. 24-0084-RG, Estimated in the Amount of $192,184.80 Annually (General Fund) - Added after Publishing 15. NEW BUSINESS (NO SUPERINTENDENT RECOMMENDATION) 1. Board Discussion Regarding Board Operations 16. WORKSHOP ITEM REQUESTS 17. CONTINUED PUBLIC COMMENT (IF NECESSARY) 18. UPDATES A. Legal Department Update B. Operations Update C. Instructional Update 3

19. SUPERINTENDENT REMARKS 20. BOARD COMMENTS 21. ADJOURNMENT 4

AGENDA ITEM NO. 5.1 School Board of Manatee County October 10, 2023 - Regular Board Meeting Action Item Title Year-to-Date Financial Statements Through August 31, 2023 Executive Summary SBE Rule 6A-1.009, Florida Administrative Code, requires financial statements to be submitted to the Board at least monthly. General Fund - Expenditures exceeded revenues and transfers by approximately $30.2 million through the month of August 2023. Revenues have decreased 3.1% and expenditures increased 13.5% over August 2022. The beginning unassigned fund balance as of July 1, 2023, was $43 million. The District's unassigned fund balance is projected to be a positive $43.7 million by June 30, 2024. Capital Project Funds - Expenditures exceeded revenues by $19.5 million through the month of August 2023. The expenses are in line with the amounts budgeted for ongoing Capital Projects. The majority of the capital mileage revenue will be received in December 2023 and January 2024. Food Service Funds - Expenditures exceeded revenues by $2.1 million through the month of August 2023. The increase in expenditures is due to the additional materials and supplies for the beginning of the year. Internal Service Funds - Expenditures exceeded revenues by $7.9 million through the month of August 2023. Health Insurance Fund - Expenses exceeded revenues by approximately $8 million for the month of August, resulting in an ending net position of $4.9 million at the end of August 2023. Workers Compensation Fund - Revenues exceeded expenditures by approximately $75,959 for the month of August, resulting in an ending net position of $1.6 million at the end of August 2023. Expenditures are in line with prior year claims and amounts budgeted through August 2023. This item aligns with the District’s Strategic Plan Goal(s) which state(s): Ready To Grow | Goal 4 Maximize the energy efficiency and management of our facilities to remain sustainable and financially responsible Ready To Grow | Goal 5 Continue our secure financial position, utilize referendum millage funds effectively, and modernize and enhance our current schools to meet our school community needs, including building vibrant, new schools Contact Submitting Department: Finance Initiated By: Cathy Miley Attachments: FS Jul-Aug 2023 Bank Rec Certification - July.August 2023 5

THE SCHOOL DISTRICT OF MANATEE COUNTY YEAR TO DATE FINANCIAL REPORT THROUGH THE PERIOD ENDING AUGUST 31, 2023 (UNAUDITED) 6

Other Special Debt Service Capital Projects Food Service Revenue Internal Service Trust & Agency Total Total General Fund Funds Funds Fund Funds * Funds Funds August 2023 August 2022 Assets Current Assets Cash 65,067,072.82 13,385,562.32 311,452,891.40 11,276,907.18 - 23,663,735.43 1,363,006.82 426,209,175.97 183,228,647.00 Taxes Receivable - - - - - - - - - Accounts Receivable 2,678,609.76 - 40,047.80 - 397.97 17,886.08 61,305.29 2,798,246.90 2,275,651.00 Due From/(To) 4,164,175.24 - - - (4,164,175.24) - - - Inventory 587,876.63 - - 578,639.09 - - 1,166,515.72 1,138,010.00 Investments 39,723.04 - - - - - 39,723.04 44,567.00 Other Current Assets Deposits Receivable - - - - - - - - Prepaid Expense - - - - - - - - - Due From Other Agencies 1,730,836.91 - 7,624,293.71 1,813,816.66 4,289,905.22 - 51,167.23 15,510,019.73 21,703,273.00 Total Assets 74,228,571.36 13,425,285.36 319,117,232.91 13,669,362.93 126,127.95 23,681,621.51 1,475,479.34 445,723,681.36 208,390,148.00 Liabilities Current Liabilities Salaries & Wages Payable 10,256,032.90 - - - - - - 10,256,032.90 9,554,621.00 Payroll Deductions & WH 7,710,813.15 - - - - - - 7,710,813.15 6,358,554.00 Accounts Payable 533,878.87 4,162.18 350,155.54 438,176.34 126,127.95 1,089,121.88 888.79 2,542,511.55 1,861,631.00 Construction Payable - - 400,408.17 - - - - 400,408.17 1,503,315.00 Retainage Payable - - - - - - - - - Other Current Liabilities - - Matured Bond/Interest Payable - - - - - - - - - Accrued Interest Payable - - - - - - - - - Due To Other Agencies - - - - - - - - - Sales Tax Payable 2,816.95 - - - - - - 2,816.95 2.00 Estimated Unpaid Claims - - - - - 16,085,781.00 - 16,085,781.00 13,035,286.00 Long-Term Liabilities - - - - - - - - - Other Credits Section 1011.13 Loan - - - - - - - - - Unearned Revenue (6,945.05) - - 682,850.63 - - - 675,905.58 - Deferred Revenue - - 7,270,785.02 - - - - 7,270,785.02 196,763.00 Total Liabilities 18,496,596.82 4,162.18 8,021,348.73 1,121,026.97 126,127.95 17,174,902.88 888.79 44,945,054.32 32,510,172.00 Fund Balances Revenues Over (Under) Expenditures (30,229,999.00) 590,055.10 (19,534,908.63) (2,058,788.16) - (7,928,666.32) 352,930.25 (58,809,376.76) (36,070,634.00) Nonspendable Inventories 643,366.74 - - 578,639.09 - - - 1,222,005.83 1,126,402.00 Restricted State Required Carryover 3,482,192.69 - - - - - - 3,482,192.69 836,354.00 Food Services - - - 14,028,485.03 - - - 14,028,485.03 12,336,359.00 Debt Service - 12,831,068.08 - - - - - 12,831,068.08 11,889,269.00 Capital Projects - - 330,630,792.81 - - - - 330,630,792.81 125,245,984.00 Other Purposes 10,704,566.12 - - - - 14,435,384.95 1,121,660.30 26,261,611.37 17,760,916.00 Assigned Encumbrances 1,821,548.60 - - - - - - 1,821,548.60 1,192,246.00 School and Local Programs 7,707,250.16 - - - - - - 7,707,250.16 5,298,852.00 Unassigned 61,603,049.23 - - - - - - 61,603,049.23 36,264,228.00 Total Fund Balances 55,731,974.54 13,421,123.18 311,095,884.18 12,548,335.96 - 6,506,718.63 1,474,590.55 400,778,627.04 175,879,976.00 Total Liabilities & Fund Balances 74,228,571.36 13,425,285.36 319,117,232.91 13,669,362.93 126,127.95 23,681,621.51 1,475,479.34 445,723,681.36 208,390,148.00 *Fund 49101 - School Internal Funds excluded, will be reported at fiscal year-end. Monthly reports on file with SDMC. School District of Manatee County, Florida Balance Sheet (Unaudited) Page 1 7

Other Special Debt Service Capital Projects Food Service Revenue Internal Service Trust & Agency Total Total General Fund Funds Funds Fund Funds* Funds Funds August 2023 August 2022 REVENUES Federal Direct 24,857.37 474,310.14 - - 121,560.52 - 95,670.95 716,398.98 674,099.00 Federal Through State 290,043.65 - - 1,984,954.44 6,945,401.55 - - 9,220,399.64 18,764,523.00 State 27,282,465.63 - 1,427,940.57 - - - - 28,710,406.20 33,937,752.00 Local 6,628,163.82 119,907.14 10,655,328.45 74,038.96 - 4,579,454.26 362,234.06 22,419,126.69 15,400,055.00 Total Revenues 34,225,530.47 594,217.28 12,083,269.02 2,058,993.40 7,066,962.07 4,579,454.26 457,905.01 61,066,331.51 68,776,429.00 EXPENDITURES Instruction 41,192,417.48 - - - 3,099,014.16 - 103,574.96 44,395,006.60 44,626,891.00 Student Support Services 2,423,893.40 - - - 983,650.56 - 1,282.27 3,408,826.23 3,066,791.00 Instructional Media Services 600,418.65 - - - - - 117.53 600,536.18 553,123.00 Instruction & Curriculum Development 1,265,182.89 - - - 1,109,837.65 - - 2,375,020.54 2,222,665.00 Instructional Staff Training Services 241,503.49 - - - 1,468,591.54 - - 1,710,095.03 857,686.00 Instruction Related Technology - - - - 4,083.33 - - 4,083.33 11,338.00 School Board 119,630.38 - - - - - - 119,630.38 128,660.00 General Administration 420,749.79 - - - 260,134.46 - - 680,884.25 945,835.00 School Administration 5,307,588.54 - - - - - - 5,307,588.54 4,920,003.00 Facilities Acquisition & Construction 996,392.24 - 22,774,665.69 - - - - 23,771,057.93 12,941,428.00 Fiscal Services 484,671.96 - - - 32,613.68 - - 517,285.64 420,758.00 Food Services - - - 4,117,781.56 - - - 4,117,781.56 4,045,963.00 Central Services 2,095,175.34 - - - 25,757.44 12,508,120.58 - 14,629,053.36 14,016,795.00 Student Transportation 2,245,246.73 - - - 46,963.01 - - 2,292,209.74 2,496,976.00 Operation of Plant 12,014,121.81 - - - 12,412.24 - - 12,026,534.05 9,319,269.00 Maintenance of Plant 1,669,587.07 - - - - - - 1,669,587.07 1,781,839.00 Administrative Technology Services 1,411,932.51 - - - 23,904.00 - - 1,435,836.51 1,790,477.00 Community Services 517,707.93 - - - - - - 517,707.93 677,577.00 Debt Service - 5,662.18 291,321.22 - - - - 296,983.40 194,851.00 Total Expenditures 73,006,220.21 5,662.18 23,065,986.91 4,117,781.56 7,066,962.07 12,508,120.58 104,974.76 119,875,708.27 105,018,925.00 Excess (Deficiency) of Revenue Over (Under) Expenditures (38,780,689.74) 588,555.10 (10,982,717.89) (2,058,788.16) - (7,928,666.32) 352,930.25 (58,809,376.76) (36,242,496.00) Other Financing Sources (Uses) Other Financing Sources - - - - - - - - 171,862.00 Other Financing Uses - - - - - - - - - Transfers In 8,550,690.74 1,500.00 - - - - - 8,552,190.74 3,678,072.00 Transfers Out - - (8,552,190.74) - - - - (8,552,190.74) (3,678,072.00) Total Other Financing Sources (Uses) 8,550,690.74 1,500.00 (8,552,190.74) - - - - - 171,862.00 Net Change in Fund Balance (30,229,999.00) 590,055.10 (19,534,908.63) (2,058,788.16) - (7,928,666.32) 352,930.25 (58,809,376.76) (36,070,634.00) Fund Balances, Beginning 85,961,973.54 12,831,068.08 330,630,792.81 14,607,124.12 - 14,435,384.95 1,121,660.30 459,588,003.80 211,950,610.00 Fund Balances, Ending 55,731,974.54 13,421,123.18 311,095,884.18 12,548,335.96 - 6,506,718.63 1,474,590.55 400,778,627.04 175,879,976.00 *Fund 49101 - School Internal Funds excluded, will be reported at fiscal year-end. Monthly reports on file with SDMC. Statement of Revenues, Expenditures and Changes in Fund Balance (Unaudited) For Month Ended August 31, 2023 School District of Manatee County, Florida Page 2 8

Page 3 Instruction 37.03% Student Support Services 2.84%Instructional Media Services 0.50% Instruction & Curriculum Development 1.98% Instructional Staff Training Services 1.43% Instruction Related Technology 0.00% School Board 0.10% General Administration 0.57% School Administration 4.43% Facilities Acquisition & Construction 19.83% Fiscal Services 0.43% Food Services 3.44% Central Services 12.20% Student Transportation 1.91% Operation of Plant 10.03% Maintenance of Plant 1.39% Administrative Technology Services 1.20% Community Services 0.43% Debt Service 0.25% Expenditures by Function - All Funds Instruction Student Support Services Instructional Media Services Instruction & Curriculum Development Instructional Staff Training Services Instruction Related Technology School Board General Administration School Administration Facilities Acquisition & Construction Fiscal Services Food Services Central Services Student Transportation Operation of Plant Maintenance of Plant Administrative Technology Services Community Services Debt Service 9

% of YTD Variance with Actual to Current Budget Current YTD Actual Original Budget Current Budget YTD Actual Positive (Negative) Budget August 2022 REVENUES Federal Direct: Reserve Officers Training Corps (ROTC) 673,800$ 673,800$ 24,857.37 (648,942.63) 4% 24,333$ Miscellaneous Federal Direct 2,000 2,000 - (2,000.00) 0% - Total Federal Direct 675,800 675,800 24,857.37 (650,942.63) 4% 24,333 Federal Through State: Vocational Education Act - 22,303 - (22,303.00) 0% 2,663 Medicaid 1,180,000 1,180,000 44,878.67 (1,135,121.33) 4% 53,295 Individuals with Disabilities 111,000 111,000 7,476.16 (103,523.84) 7% 15,479 Educational Stabilization K-12 - - - - 247,500 Educational Stabilization Workforce - - - - - Educational Stabilization VPK - - - - - Miscellaneous Federal Through State - 720,937 237,688.82 (483,248.18) 33% - Total Federal Through State 1,291,000 2,034,240 290,043.65 (1,744,196.35) 14% 318,937 State: Florida Education Finance Program (FEFP) 100,158,206 100,158,206 17,327,406.00 (82,830,800.00) 17% 19,979,757 Workforce Development 10,341,269 10,144,293 1,690,716.00 (8,453,577.00) 17% 1,614,568 Workforce Education Performance Incentive 225,000 225,000 - (225,000.00) 0% - CO&DS Withheld for Administrative Expenditures 28,000 28,000 - (28,000.00) 0% - State License Tax 340,481 340,481 8,789.90 (331,691.10) 3% 7,239 Discretionary Lottery - - - - - Categorical Programs: Class Size Reduction Operating Funds 49,033,659 49,033,659 8,172,276.00 (40,861,383.00) 17% 8,497,034 Florida School Recognition Funds - - - - - Voluntary Prekindergarten Program 1,850,000 1,850,000 59,073.67 (1,790,926.33) 3% 37,298 Other Miscellaneous State Revenue 508,980 517,074 24,204.06 (492,870.18) 5% 27,724 Total State 162,485,595 162,296,713 27,282,465.63 (135,014,247.61) 17% 30,163,620 Local: District School Taxes 340,961,503 340,961,503 - (340,961,503.42) 0% 29,692 Lease Revenue 126,000 126,000 21,409.08 (104,590.92) 17% 6,904 Interest on Investments 6,000,000 6,000,000 2,199,392.17 (3,800,607.83) 37% 565,264 Student and Adult a la Carte - - - - - Catering/Specials - - - - - Net Increase (Decrease) in Fair Value - - 30.05 30.05 (235) Gifts, Grants and Bequests 150 800 3,872.24 3,072.24 484% - Vending Sales - - - - 155 Student Fees: Adult Gen Ed Course Fees 82,092 82,092 65,495.00 (16,597.05) 80% 38,395 Post Secondary Vocational Ed Course Fees 1,882,674 1,882,674 1,290,166.41 (592,507.59) 69% 1,036,913 Continuing Workforce Education Course Fees 130,887 130,887 - (130,887.29) 0% 12,438 Capital Improvement Fees 113,170 113,170 118,264.83 5,094.83 105% 85,462 Post Secondary Lab Fees 956,000 956,000 794,860.00 (161,140.00) 83% 572,042 Lifelong Learning Fees 6,000 6,000 100.00 (5,900.00) 2% 820 GED Testing Fees 12,000 12,000 1,641.25 (10,358.75) 14% 1,567 Other Student Fees 566,427 566,427 393,017.91 (173,408.63) 69% 333,982 Other Fees: Preschool Program Fees 700,000 700,000 15,922.53 (684,077.47) 2% 33,987 School Age Child Care Fees 6,350,000 6,350,000 662,625.99 (5,687,374.01) 10% 745,464 Other Schools, Courses and Classes Fees 19 19 - (19.17) 0% 1,835 Miscellaneous Local: Bus Fees 95,000 95,000 - (95,000.00) 0% 67,207 Transportation Services Rendered for School Activities 80,000 80,000 294.33 (79,705.67) 0% 18,750 Sale of Junk 65,000 65,000 7,300.00 (57,700.00) 11% - Receipt of Federal Indirect Cost Rate 2,500,000 2,500,000 260,133.87 (2,239,866.13) 10% 561,983 Other Miscellaneous Local Sources 2,066,525 2,397,363 552,148.29 (1,845,214.48) 23% 715,637 Refund of Prior Year's Expenditures - - 1,478.32 1,478.32 (225,163) Collections for Lost, Damaged and Sold Textbooks - - - - 121 Receipt of Food Service Indirect Costs 1,670,000 1,670,000 240,011.55 (1,429,988.45) 14% 211,203 Total Local 364,363,448 364,694,935 6,628,163.82 (358,066,771.42) 2% 4,814,423 Total Revenues 528,815,843 529,701,688 34,225,530.47 (495,476,158.01) 6% 35,321,313 Expenditures (by Function) Current: Instruction 387,564,697 388,412,417 41,192,417.48 347,219,999.83 11% 36,073,251 Student Support Services 23,986,953 23,989,741 2,423,893.40 21,565,847.79 10% 1,863,988 Instructional Media Services 5,846,362 5,846,362 600,418.65 5,245,943.38 10% 552,096 Instruction & Curriculum Development Services 9,230,978 9,262,318 1,265,182.89 7,997,135.03 14% 1,190,501 Instructional Staff Training Services 1,379,015 1,475,902 241,503.49 1,234,398.81 16% 122,010 Instruction-Related Technology 585 585 - 585.37 0% - School Board 1,369,794 1,419,794 119,630.38 1,300,163.39 8% 128,660 General Administration 3,009,991 3,059,990 420,749.79 2,639,240.20 14% 384,231 School Administration 37,412,551 37,209,913 5,307,588.54 31,902,324.59 14% 4,910,003 Facilities Acquisition & Construction 6,801,515 7,231,567 996,392.24 6,235,175.15 14% 946,171 Fiscal Services 3,715,284 3,715,284 484,671.96 3,230,611.83 13% 408,290 Food Services - - - - - Central Services 15,822,725 15,858,609 2,095,175.34 13,763,433.54 13% 1,994,227 Student Transportation Services 21,316,080 21,344,395 2,245,246.73 19,099,148.37 11% 2,325,281 Operation of Plant 50,803,736 50,796,582 12,014,121.81 38,782,460.68 24% 9,272,511 Maintenance of Plant 11,510,549 11,510,743 1,669,587.07 9,841,156.23 15% 1,781,147 Administrative Technology Services 8,713,129 8,713,629 1,411,932.51 7,301,696.80 16% 1,671,210 Community Services 6,518,918 6,845,564 517,707.93 6,327,855.84 8% 677,577 Debt Service 1,025,000 1,025,000 - 1,025,000.00 0% - Total Expenditures 596,027,863 597,718,397 73,006,220.21 524,712,176.83 12% 64,301,154 Excess (Deficiency) of Revenues Over (Under) Expenditures (67,212,020) (68,016,709) (38,780,689.74) 29,236,018.82 (28,979,841) OTHER FINANCING SOURCES (USES) Sale of Land - - - - - Transfers In: From Capital Project Funds 24,872,578 25,712,223 8,550,690.74 (17,161,532.27) 33% 678,072 From Special Revenue Funds - - - - - Transfers Out: To Capital Project Funds - - - - - To Internal Service Funds - - - - Total Other Financing Sources (Uses) 24,872,578 25,712,223 8,550,690.74 (17,161,532.27) 33% 678,072 Net Change in Fund Balance (42,339,442) (42,304,486) (30,229,999.00) 12,074,486.55 (28,301,769) Fund Balance, Beginning 85,961,974 85,961,974 85,961,973.54 - 50,388,336 Nonspendable 643,367 - - - Restricted - - - - Assigned - - - - Unassigned 42,979,165 43,657,488 - Fund Balance, Ending 43,622,532$ 43,657,488$ 55,731,974.54 12,074,486.55 22,086,567$ School District of Manatee County, Florida General Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For Month Ended August 31, 2023 Page 4 10

Instruction 56.42% Student Support Services 3.32%Instructional Media Services 0.82% Instruction & Curriculum Development Services 1.73% Instructional Staff Training Services 0.33% School Board 0.16% General Administration 0.58% School Administration 7.27% Facilities Acquisition & Construction 1.36% Fiscal Services 0.66% Central Services 2.87% Student Transportation Services 3.08% Operation of Plant 16.46% Maintenance of Plant 2.29% Administrative Technology Services 1.93% Community Services 0.71% Expenditures by Function - General Fund Instruction Student Support Services Instructional Media Services Instruction & Curriculum Development Services Instructional Staff Training Services Instruction-Related Technology School Board General Administration School Administration Facilities Acquisition & Construction Fiscal Services Food Services Central Services Student Transportation Services Operation of Plant Maintenance of Plant Administrative Technology Services Community Services Page 5 11

% of YTD Under (Over) Actual to Collected/ Current YTD Actual Original Budget Current Budget YTD Actual Expended Budget August 2022 REVENUES Federal Direct: Miscellaneous Federal Direct 1,005,960$ 1,005,960$ 474,310.14 (531,649.86) 47% 474,310$ Total Federal Direct 1,005,960 1,005,960 474,310.14 (531,649.86) 474,310 State: CO&DS Withheld for Bonds 332,550 332,550 - (332,550.00) 0% - SBE/COBI Bond Interest - - - - - Total State 332,550 332,550 - (332,550.00) 0% - Local: Interest on Investments 275,000 289,483 14,679.15 (274,803.41) 5% 1,967 Net Increase (Decrease) in the Fair Value - 105,228 105,227.99 - 100% 27,027 Total Local 275,000 394,711 119,907.14 (274,803.41) 30% 28,994 Total Revenues 1,613,510 1,733,221 594,217.28 (1,139,003.27) 34% 503,304 EXPENDITURES Current: Redemption of Principal 18,635,284 18,635,284 - 18,635,283.61 0% - Interest 16,803,500 16,803,500 - 16,803,500.00 0% - Dues and Fees 45,274 45,274 5,662.18 39,612.14 13% - Other Debt Service - - - - - Total Debt Service 35,484,058 35,484,058 5,662.18 35,478,395.75 0% - Total Expenditures 35,484,058 35,484,058 5,662.18 35,478,395.75 0% - Excess (Deficiency) of Revenues Over (Under) Expenditures (33,870,548) (33,750,837) 588,555.10 34,339,392.48 503,304 OTHER FINANCING SOURCES (USES) Transfers In: From Capital Project Funds 34,118,575 34,118,575 1,500.00 (34,117,075.00) 0% - Other Financing Sources Fair Value of Refunding Bonds - - - - - Premium on Refunding Bonds - - - - - Other Financing Sources - - - - - Total Transfers In & Other Financing Sources 34,118,575 34,118,575 1,500.00 (34,117,075.00) - Total Other Financing Sources (Uses) 34,118,575 34,118,575 1,500.00 (34,117,075.00) 0% - Net Change in Fund Balances 248,027 367,738 590,055.10 222,317.48 503,304 Fund Balances, Beginning 12,831,068 12,831,068 12,831,068.08 - 11,889,269 Fund Balances, Ending 13,079,095$ 13,198,806$ 13,421,123.18 222,317.48 12,392,573$ School District of Manatee County, Florida Statement of Revenues, Expenditures, and Changes in Fund Balance Debt Service Funds For Month Ended August 31, 2023 Page 6 12

% of YTD Under (Over) Actual to Collected/ Current YTD Actual Original Budget Current Budget YTD Actual Expended Budget August 2022 REVENUES State: CO&DS Distributed 1,567,895$ 1,567,895$ - 1,567,894.86 0% -$ Interest on CO&DS 28,991 28,991 - 28,991.10 0% - Public Education Capital Outlay PECO 4,770,785 4,770,785 - 4,770,785.02 0% 1,880,296 Charter School Cap Outlay PECO 4,492,248 4,922,300 720,611.00 4,201,689.00 15% 678,072 Other Miscellaneous State Revenue 3,555,937 3,555,937 707,329.57 2,848,607.00 20% 1,215,764 Total State Sources 14,415,856 14,845,908 1,427,940.57 13,417,966.98 10% 3,774,132 Local: District Capital Taxes 103,930,554 103,930,554 - 103,930,554.00 0% 8,131 Local Sales Tax 51,689,130 51,689,130 3,390,359.40 48,298,770.60 7% 3,199,883 Interest on Investments 7,515,668 7,515,668 2,517,692.24 4,997,975.53 33% 44,359 Other Miscellaneous Local Sources 909,875 909,875 57,705.18 852,169.82 6% 23,658 Impact Fees 33,150,906 33,150,906 4,689,571.63 28,461,334.32 14% 2,456,505 Refund of Prior Year Expense - - - - - Total Local Sources 197,196,133 197,196,133 10,655,328.45 186,540,804.27 5% 5,732,536 Total Revenues 211,611,988 212,042,040 12,083,269.02 199,958,771.25 6% 9,506,668 EXPENDITURES Capital Outlay: Library Books - - - - - Audio Visual Materials - - - - - Buildings and Fixed Equipment 312,376,755 312,346,098 10,802,108.55 301,543,989.18 3% 904,353 Furniture, Fixtures, and Equipment 18,501,483 18,606,236 1,780,947.67 16,825,288.72 10% 1,158,371 School Buses 2,192,965 2,192,965 223,198.00 1,969,767.22 10% - Motor Vehicles 563,446 563,446 - 563,445.72 0% 36,383 Land 1,500,000 1,500,000 - 1,500,000.00 0% 10,000 Improvements Other Than Buildings 11,422,016 11,422,016 631,318.61 10,790,697.37 6% 1,193,412 Remodeling and Renovation 79,577,874 79,577,554 6,419,196.78 73,158,357.09 8% 6,435,479 Computer Software 3,658,937 3,658,937 2,761,458.73 897,478.72 75% 2,257,259 Total Capital Outlay 429,793,476 429,867,252 22,618,228.34 407,249,024.02 5% 11,995,257 Other Expenses: Charter School Capital Outlay Sales Tax 3,251,016 3,251,016 156,437.35 3,094,578.71 5% - Total Other Expenses 3,251,016 3,251,016 156,437.35 3,094,578.71 - Debt Service: Redemption of Principal 2,283,455 2,283,455 290,708.04 1,992,747.05 13% 194,496 Interest 33,870 33,870 613.18 33,256.94 2% 355 Dues and Fees - - - - - Total Debt Service 2,317,325 2,317,325 291,321.22 2,026,003.99 13% 194,851 Total Expenditures 435,361,818 435,435,594 23,065,986.91 412,369,606.72 5% 12,190,108 Excess (Deficiency) of Revenues Over (Under) Expenditures (223,749,829) (223,393,553) (10,982,717.89) 212,410,835.47 (2,683,440) OTHER FINANCING SOURCES (USES) Loans - - - - - Certificates of Participation Issued - - - - - Premiums on Certificates of Participation Issued - - - - Proceeds of Lease-Purchase Agreements - - - - 171,862 Transfers In: - - - From General Fund - - - - - Transfers Out: To General Fund (24,872,578) (25,712,223) (8,550,690.74) (17,161,532.27) 33% (678,072) To Debt Service (34,118,575) (34,118,575) (1,500.00) (34,117,075.00) 0% - Total Transfers (58,991,153) (59,830,798) (8,552,190.74) (51,278,607.27) (678,072) . Total Other Financing Sources (Uses) (58,991,153) (59,830,798) (8,552,190.74) 51,278,607.27 14% (506,210) Net Change in Fund Balances (282,740,982) (283,224,351) (19,534,908.63) 263,689,442.74 (3,189,650) Fund Balances, Beginning 330,606,188 330,630,793 330,630,792.81 - 125,245,984 Fund Balances, Ending 47,865,206$ 47,406,441$ 311,095,884.18 263,689,442.74 122,056,334$ For Month Ended August 31, 2023 Capital Projects Funds School District of Manatee County, Florida Statement of Revenues, Expenditures, and Changes in Fund Balance Page 7 13

Page 8 Library Books 0.00% New Construction 47.76% Furniture, Fixtures, and Equipment School Buses 0.99% Motor Vehicles 0.00% Land 0.00% Improvements Other Than Buildings 2.79% Remodeling and Renovation 28.38% Computer Software 12.21% Expenditures by Object - Capital Projects Funds Library Books New Construction Furniture, Fixtures, and Equipment School Buses Motor Vehicles Land Improvements Other Than Buildings Remodeling and Renovation Computer Software 14

% of YTD Under (Over) Actual to Collected/ Current YTD Actual Original Budget Current Budget YTD Actual Expended Budget August 2022 REVENUES Federal Through State: Fresh Fruit & Vegetables -$ -$ - - -$ School Lunch Reimbursement 16,380,000 16,380,000 1,438,512.34 14,941,487.66 9% 1,317,752 School Breakfast Reimbursement 5,670,000 5,670,000 456,481.99 5,213,518.01 8% 402,742 After-School Snack Reimbursement 216,066 216,066 8,318.95 207,747.05 4% 8,361 Child Care Food Program 1,081,500 1,081,500 76,218.51 1,005,281.49 7% 79,509 USDA Donated Commodities 2,213,190 2,213,190 - 2,213,190.00 0% - Cash n Lieu of Donated 75,000 75,000 5,422.65 69,577.35 7% 5,967 Summer Food Service Program 619,675 619,675 - 619,675.00 0% 376,559 Other Food Service Revenue - - - - 890,511 Total Federal Through State 26,255,431 26,255,431 1,984,954.44 24,270,476.56 8% 3,081,401 State: School Breakfast Supplement 150,000 150,000 - 150,000.00 0% - School Lunch Supplement 170,000 170,000 - 170,000.00 0% - Other Miscellaneous State - - - - - Total State 320,000 320,000 - 320,000.00 0% - Local: Interest on Investments 200,000 200,000 69,943.77 130,056.23 35% 5,937 Student Lunches 3,800,000 3,800,000 1,398.55 3,798,601.45 0% 300,799 Student Breakfasts - - 52.05 (52.05) - Adult Breakfast/Lunch 175,000 175,000 2,507.40 172,492.60 1% 8,411 Student/Adult Ala Carte 1,900,000 1,900,000 (675.75) 1,900,675.75 0% 118,815 Catering/Special 48,000 48,000 675.75 47,324.25 1% 2,508 Other Food Sales - - 28.60 (28.60) - Vending Sales - - - - - Cash Over/(Short) - - 108.59 (108.59) (741) Sale of Junk - - - - - Other Miscellaneous Local Sources 130,000 130,000 - 130,000.00 0% 14,399 Refund of Prior Year Expense - - - - - Total Local 6,253,000 6,253,000 74,038.96 6,178,961.04 1% 450,128 Total Revenues 32,828,431 32,828,431 2,058,993.40 30,769,437.60 6% 3,531,529 EXPENDITURES Current: Salaries 8,896,508 8,896,508 1,069,393.48 7,827,114.52 12% 984,914 Employee Benefits 3,482,679 3,482,679 369,725.34 3,112,953.59 11% 309,528 Purchased Services 1,070,938 1,070,938 170,027.07 900,910.49 16% 88,521 Energy Services 635,000 635,000 87,433.91 547,566.09 14% 70,720 Materials and Supplies 18,681,173 18,681,173 2,106,710.46 16,574,462.61 11% 2,068,331 Capital Outlay 2,186,104 2,186,104 74,479.75 2,111,624.53 3% 312,746 Other Expenses 1,820,000 1,820,000 240,011.55 1,579,988.45 13% 211,203 Total Food Service 36,772,402 36,772,402 4,117,781.56 32,654,620.28 11% 4,045,963 Total Expenditures 36,772,402 36,772,402 4,117,781.56 32,654,620.28 11% 4,045,963 Net Change in Fund Balance (3,943,971) (3,943,971) (2,058,788.16) 1,885,182.68 (514,434) Fund Balance, Beginning 14,607,124 14,607,124 14,607,124.12 - 12,771,125 Fund Balance, Ending 10,663,153$ 10,663,153$ 12,548,335.96 1,885,182.68 12,256,691$ For Month Ended August 31, 2023 Food Service Fund School District of Manatee County, Florida Statement of Revenues, Expenditures, and Changes in Fund Balance Page 9 15

Salaries 25.97% Employee Benefits 8.98% Purchased Services 4.13% Energy Services 2.12% Materials and Supplies 51.16% Capital Outlay 1.81% Other Expenses 5.83% Expenditures by Object - Food Service Fund Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Expenses Page 10 16

% of YTD Under (Over) Actual to Collected/ Current YTD Actual Original Budget Current Budget YTD Actual Expended Budget August 2022 REVENUES Federal Direct: Other Federal Direct -$ -$ - - 80,567$ Pell - 38,896 4,369.03 34,526.82 11% 6,768 Miscellaneous Federal Direct 53,746 53,746 117,191.49 (63,445.49) 218% - Total Federal Direct 53,746 92,642 121,560.52 (28,918.67) 131% 87,335 Federal Through State: Career and Technical Education - 777,114 39,010.55 738,103.45 5% 81,937 Teacher/Principal Training & Recruiting - - 257,907.08 (257,907.08) 173,523 Adult Migrant Education - - 52,257.11 (52,257.11) 48,428 Eng Lit and Civics Education - - 4,527.88 (4,527.88) 7,150 Individuals with Disabilities Education Act 16,468,765 16,468,765 989,590.77 15,479,174.40 6% 963,749 Elementary and Secondary Education Act Title I 12,788,029 12,789,241 1,563,168.29 11,226,072.55 12% 2,239,160 Language Instruction Title III - 1,028,702 121,629.58 907,072.42 12% 260,087 Adult General Education - - 32,787.72 (32,787.72) 49,877 21st Century Schools - Title IV - 1,367,550 123,062.56 1,244,487.44 9% 41,852 Educational Stabilization Funds - K-12 - 201,000 3,661,950.24 (3,460,950.24) 1822% 11,015,764 Educational Stabilization Funds - Workforce - 56,997.00 (56,997.00) 456,552 Educational Stabilization Funds - VPK - 28,092.20 (28,092.20) 10,298 Other Federal Through State - - 14,420.57 (14,420.57) 15,808 Total Federal Through State 29,256,794 32,632,372 6,945,401.55 25,686,970.46 21% 15,364,185 Total Revenues 29,310,540 32,725,014 7,066,962.07 25,658,051.79 22% 15,451,520 EXPENDITURES Current: Instruction 15,676,647 18,346,886 3,099,014.16 15,247,872.24 17% 8,547,468 Student Support Services 1,589,670 1,891,612 983,650.56 907,961.81 52% 1,202,450 Instructional Media Services - - - - - Instruction and Curriculum Development Services 7,884,649 8,332,203 1,109,837.65 7,222,365.29 13% 1,032,104 Instructional Staff Training Services 3,198,449 3,257,541 1,468,591.54 1,788,949.50 45% 735,676 Board - - - - - Instruction Related Technology 2,478 2,478 4,083.33 (1,605.33) 165% 11,338 General Administration 886,941 983,486 260,134.46 723,351.19 26% 561,604 School Administration - - - - 10,000 Facility Acquisition & Construction - - - - - Fiscal Services - 14,304 32,613.68 (18,310.07) 228% 12,468 Food Services - - - - - Central Services 20,000 (34,715) 25,757.44 (60,472.40) -74% - Student Transportation Services 51,705 (21,998) 46,963.01 (68,960.66) -213% 171,695 Operation of Plant - (39,835) 12,412.24 (52,247.17) -31% 46,758 Maintenance of Plant - 16,838 - 16,838.40 0% 692 Admin Technology Services - - 23,904.00 (23,904.00) 119,267 Community Services - - - - - Total Expenditures 29,310,540 32,748,801 7,066,962.07 25,681,838.80 22% 12,451,520 Excess (Deficiency) of Revenues Over (Under) Expenditures - (23,787) - (23,787.01) 3,000,000 OTHER FINANCING SOURCES (USES) Transfers Out: To General Fund - 23,787 - 23,787.01 0% - To Internal Service Fund - - - - (3,000,000) Total Other Financing Sources (Uses) - 23,787 - 23,787.01 (3,000,000) Net Change in Fund Balance - 0 0.00 0.00 - Fund Balance, Beginning - - - - - Fund Balance, Ending -$ 0$ 0.00 0.00 -$ *Fund 49101 - School Internal Funds excluded, will be reported at fiscal year-end. Monthly reports on file with SDMC. *The Special Revenue Fund Report does not reflect Current Budget for grants that cross fiscal years. For Month Ended August 31, 2023 Other Special Revenue Funds* School District of Manatee County, Florida Statement of Revenues, Expenditures, and Changes in Fund Balance Page 11 17

Instruction 43.85% Student Support Services 13.92% Instructional Media Services 0.00% Instruction and Curriculum Development Services 15.70% Instructional Staff Training Services 20.78% Board 0.00% Instruction Related Technology 0.06% General Administration 3.68% School Administration 0.00% Facility Acquisition & Construction 0.00% Fiscal Services 0.46% Food Services 0.00% Central Services 0.36% Student Transportation Services 0.66% Operation of Plant 0.18% Maintenance of Plant 0.00% Admin Technology Services 0.34% Community Service 0.00% Expenditures by Function - Other Special Revenue Funds Instruction Student Support Services Instructional Media Services Instruction and Curriculum Development Services Instructional Staff Training Services Board Instruction Related Technology General Administration School Administration Facility Acquisition & Construction Fiscal Services Food Services Central Services Student Transportation Services Operation of Plant Maintenance of Plant Admin Technology Services Community Service Page 12 18

% of YTD Under (Over) Actual to Collected/ Current YTD Actual Original Budget Current Budget YTD Actual Expended Budget August 2022 REVENUES Operating Revenues: Premium - Employer 39,401,000$ 39,401,000$ 2,745,446.27 36,655,553.73 7% 2,556,786$ Premium - Employee 13,391,000 13,391,000 958,323.57 12,432,676.43 7% 921,165 Premium - Retiree 1,450,000 1,450,000 295,914.92 1,154,085.08 20% 213,737 Premium - Leave/COBRA 400,000 400,000 45,857.64 354,142.36 11% 34,414 Miscellaneous Local Revenue - - - - - Refund of Prior Year Expenditure - - - - - Total Operating Revenues 54,642,000 54,642,000 4,045,542.40 50,596,457.60 7% 3,726,102 Total Revenues 54,642,000 54,642,000 4,045,542.40 50,596,457.60 7% 3,726,102 EXPENDITURES Operating Expenditures: Salaries 614,638 614,638 102,335.15 512,303.11 17% 104,523 Employee Benefits 385,765 385,765 29,756.30 356,008.91 8% 27,426 Purchased Services 3,363,406 3,363,906 468,514.82 2,895,391.53 14% 474,535 Materials and Supplies 3,500 3,500 325.54 3,174.46 9% 201 Capital Outlay - - - - - Other Expenses: Dues and Fees 22,000 21,500 21,297.00 203.00 99% 20,393 Subs for ATD - - - - - Claims Expense - Health 46,932,000 46,932,000 9,855,782.99 37,076,217.01 21% 8,758,696 Claims Expense - Prescriptions 9,186,581 9,186,581 1,664,079.20 7,522,502.00 18% 2,112,195 E&O Claims - - - - - Claims Refunds - Health - - - - - Claims Refunds - Prescriptions (1,000,000) (1,000,000) (91,923.66) (908,076.34) 9% - Total Other Expenses 55,140,581 55,140,081 11,449,235.53 43,690,845.67 21% 10,891,284 . Total Expenditures 59,507,891 59,507,891 12,050,167.34 47,457,723.68 20% 11,497,969 Operating Income (Loss) (4,865,891) (4,865,891) (8,004,624.94) (3,138,733.92) (7,771,867) Transfers In: From General Fund - - - - From Special Revenue - - - - 3,000,000 Total Transfers - - 3,000,000 Change in Net Position (4,865,891) (4,865,891) (8,004,624.94) (3,138,733.92) (4,771,867) Net Position, Beginning 12,870,340 12,870,340 12,870,339.72 - 8,444,558 Net Position, Ending 8,004,449$ 8,004,449$ 4,865,714.78 (3,138,733.92) 3,672,691$ For Month Ended August 31, 2023 Internal Service Funds - Health School District of Manatee County, Florida Statement of Revenues, Expenditures, and Changes in Fund Net Position Page 13 19

Dues and Fees Claims Expense - Health Claims Refunds Dues and Fees 0.18% Claims Expense - Health 84.72% Claims Expense - Prescriptions 14.30% Claims Refunds -0.79% Dues and Fees Claims Expense - Health Claims Expense - Prescriptions Claims Refunds Salaries 0.85% Employee Benefits 0.25% Purchased Services 3.89% Materials and Supplies 0.00% Capital Outlay 0.00% Other Expenses 95.01% Expenditures by Object - Internal Service Funds - Health Salaries Employee Benefits Purchased Services Capital Outlay Other Expenses Page 14 20

% of YTD Under (Over) Actual to Collected/ Current YTD Actual Original Budget Current Budget YTD Actual Expended Budget August 2022 REVENUES Operating Revenues: Premium - Employer 3,200,000$ 3,200,000 533,911.86 2,666,088.14 17% 400,524$ Total Operating Revenues 3,200,000 3,200,000 533,911.86 2,666,088.14 17% 400,524 Total Revenues 3,200,000 3,200,000 533,911.86 2,666,088.14 17% 400,524 EXPENDITURES Operating Expenditures: Salaries 241,506 241,506 31,706.93 209,799.33 13% 21,940 Employee Benefits 90,402 90,402 14,116.29 76,286.01 16% 9,721 Purchased Services - - - - - Other Expenses: Dues and Fees 347,891 347,891 - 347,891.00 0% 65,646 Claims Expense - Workers' Comp 2,787,393 2,787,393 414,658.23 2,372,734.64 15% 443,600 Claims Refund - - (2,528.21) 2,528.21 (16,308) Total Other Expenses 3,135,284 3,135,284 412,130.02 2,723,153.85 13% 492,938 Total Expenditures 3,467,192 3,467,192 457,953.24 3,009,239.19 13% 524,599 Operating Income (Loss) (267,192) (267,192) 75,958.62 343,151.05 (124,075) Change in Net Position (267,192) (267,192) 75,958.62 343,151.05 (124,075) Net Position, Beginning 1,565,045 1,565,045 1,565,045.23 - 2,266,182 Net Position, Ending 1,297,853$ 1,297,853 1,641,003.85 343,151.05 2,142,107$ School District of Manatee County, Florida Statement of Revenues, Expenditures, and Changes in Fund Net Position Internal Service Funds - Workers Compensation For Month Ended August 31, 2023 Page 15 21

Salaries 6.92% Employee Benefits 3.08% Purchased Services 0.00% Dues and Fees 0.00% Claims Expense - WC 89.99% Expenditures by Object - Internal Service Funds Workers Compensation Salaries Employee Benefits Purchased Services Claims Expense - WC Page 16 22

% of YTD Under (Over) Actual to Collected/ Current YTD Actual Original Budget Current Budget YTD Actual Expended Budget August 2022 REVENUES Miscellaneous Federal Direct: Federal Direct 215,000$ 215,000 95,670.95 119,329.05 44% 88,121$ Total Federal Direct 215,000 215,000 95,670.95 119,329.05 44% 88,121 Local: Gifts, Grants, & Bequests 1,255 1,755 1,755.00 - 100% - Financial Aid Fees 226,340 226,340 236,531.56 (10,191.56) 105% 170,924 Other Student Fees - - - - - Other Miscellaneous Local Sources 250,100 250,100 123,947.50 126,152.50 50% 76,424 Total Local 477,695 478,195 362,234.06 115,960.94 76% 247,348 Total Revenues 692,695 693,195 457,905.01 235,289.99 66% 335,469 EXPENDITURES Instruction 1,756,034 1,756,034 103,574.96 1,652,458.85 6% 6,172 Student Support Services 6,567 7,067 1,282.27 5,784.44 18% 353 Instructional & Curriculum Dev 27,846 27,846 - 27,846.34 0% 60 Instructional Staff Training - - - - - General Administration 12,656 12,656 - 12,656.33 0% - Central Services 7,752 7,752 117.53 7,634.33 2% 1,027 Student Transportation Services - - - - - Admin. Technology Services - - - - - Community Services 3,500 3,500 - 3,500.00 0% - Total Expenditures 1,814,355 1,814,855 104,974.76 1,709,880.29 6% 7,612 Change in Net Position (1,121,660) (1,121,660) 352,930.25 1,474,590.30 327,857 Net Position, Beginning 1,121,660 1,121,660 1,121,660.30 0.25 945,156 Net Position, Ending -$ - 1,474,590.55 1,474,590.55 1,273,013$ For Month Ended August 31, 2023 Trust and Agency Funds School District of Manatee County, Florida Statement of Revenues, Expenditures, and Changes in Fund Net Position Page 17 23

104,975 Instruction 98.67% Student Support Services 1.22% Instructional & Curriculum Dev 0.00% Instructional Staff Training 0.00% General Administration 0.00% Central Services 0.11% Community Services 0.00% Instruction Student Support Services Instructional & Curriculum Dev Instructional Staff Training General Administration Central Services Community Services Expenditures by Function - Trust and Agency Funds Page 18 24

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AGENDA ITEM NO. 5.2 School Board of Manatee County October 10, 2023 - Regular Board Meeting Title Year-to-Date Charter School Financial Statement Summary Through August 31, 2023 Executive Summary Unaudited year-to-date financial statements of the Charter Schools are submitted to the District each month or quarter, depending on each school's reporting requirements. These reports are filed in the District's administrative offices and are available upon request. The District reviews and summarizes the financial statements; however, cannot certify as to their accuracy. The summary data is provided for information only purposes. Each charter school's Board is responsible for the accuracy of the monthly financial statements submitted to the District. Note: Annual financial audits are conducted by independent CPAs for each Charter school following the fiscal year end. Contact Submitting Department: Business Services Initiated By: Cathy Miley Attachments: Charter Schools Financial Report Summary 2023-2024 Consolidated August 2023. 26

JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN 2101 - Manatee School for the Arts & Sciences Fund Balance July 1, 2023 1,086,345.00$ 1,086,345.00$ Revenue 86,450.00 205,647.00 Expense (14,757.00) (112,586.00) Transfers 10,694.00 Fund Balance, Ending 1,158,038.00$ 1,190,100.00$ Unrestricted/Unassigned Fund Balance 228,933.00$ 232,451.00$ 2102 - Team Success* Fund Balance July 1, 2023 2,488,207.00$ 2,488,207.00$ Revenue - Expense - Transfers - Fund Balance, Ending -$ -$ Unrestricted/Unassigned Fund Balance 2104 - Manatee School for the Arts Fund Balance July 1, 2023 11,355,506.00$ 11,355,506.00$ Revenue 1,438,257.00 3,100,732.00 Expense (1,432,000.00) (3,313,971.00) Transfers Fund Balance, Ending 11,361,763.00$ 11,142,267.00$ Unrestricted/Unassigned Fund Balance 10,068,595.00$ 9,164,443.00$ 2120 - Rowlett Middle Academy* Fund Balance July 1, 2023 706,469.06$ 706,469.06$ Revenue Expense Transfers Fund Balance, Ending 706,469.06$ 706,469.06$ Unrestricted/Unassigned Fund Balance 2121 - Manatee Charter Schoo Fund Balance July 1, 2023 87,846.00$ 87,846.00$ Revenue 363,800.51 1,087,184.68 Expense (279,319.18) (797,409.11) Transfers (180,681.26) Fund Balance, Ending 172,327.33$ 196,940.31$ Unrestricted/Unassigned Fund Balance 17,148.00$ 44,808.00$ 2122 - Oasis Middle School Fund Balance July 1, 2023 131,607.00$ 131,607.00$ Revenue 52,773.00 91,690.00 Expense (65,256.00) (121,821.00) Transfers Fund Balance, Ending 119,124.00$ 101,476.00$ Unrestricted/Unassigned Fund Balance 119,124.00$ 101,476.00$ 2123 - Imagine Charter - North Manatee Fund Balance July 1, 2023 41,431.00$ 41,431.00$ Revenue 472,882.22 1,085,466.34 Expense (307,136.64) (1,109,765.31) Transfers (62,125.01) (62,125.01) Fund Balance, Ending 145,051.57$ (44,992.98)$ Unrestricted/Unassigned Fund Balance 179,425.57$ (238,124.47)$ 2124 - Imagine Charter- Lakewood Ranch Fund Balance July 1, 2023 11,407.00$ 11,407.00$ Revenue 366,249.64 905,146.41 Expense (524,131.29) (1,126,962.73) Transfers 133,757.04 (11,233.68) Fund Balance, Ending (12,717.61)$ (221,643.00)$ Unrestricted/Unassigned Fund Balance 3,697.61$ (686,963.34)$ 2131 - Palmetto Charter School* Fund Balance July 1, 2023 1,785,093.61$ 1,785,093.61$ Revenue Expense Transfers Fund Balance, Ending -$ -$ Unrestricted/Unassigned Fund Balance 2141 - State College of FL Collegiate School* Fund Balance July 1, 2023 2,649,309.00$ 2,649,309.00$ Revenue - Expense - Transfers - Fund Balance, Ending -$ -$ Unrestricted/Unassigned Fund Balance 2161 - Visible Men Academy Fund Balance July 1, 2023 240,269.72$ 240,269.72$ Revenue 248,348.61 309,631.02 Expense (141,601.68) (276,957.93) Transfers Fund Balance, Ending 347,016.65$ 272,942.81$ Unrestricted/Unassigned Fund Balance 166,342.00$ 253,648.49$ 2171 - Rowlett Academy for Arts - Elementary* Fund Balance July 1, 2023 2,228,511.92$ 2,228,511.92$ Revenue Expense Transfers Fund Balance, Ending -$ -$ Unrestricted/Unassigned Fund Balance 2181 - Parrish Charter Academy Fund Balance July 1, 2023 616,828.00$ 616,828.00$ Revenue 478,235.00 1,127,372.00 Expense (598,624.00) (1,308,598.00) Transfers (37,975.00) (12,777.00) Fund Balance, Ending 458,464.00$ 422,825.00$ Unrestricted/Unassigned Fund Balance 458,462.00$ 422,825.00$ 2182 - Lakewood Ranch Preparatory Academy Fund Balance July 1, 2023 462,042.79$ 462,042.79$ Revenue 652,959.83 1,939,319.92 Expense (301,040.69) (2,071,854.07) Transfers Fund Balance, Ending 813,961.93$ 329,508.64$ Unrestricted/Unassigned Fund Balance 40,647.00$ 40,647.00$ 2192 Hola! At MSA Fund Balance July 1, 2023 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Revenue Expense Transfers Fund Balance, Ending -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Unrestricted/Unassigned Fund Balance NOTE: This is a summary of the unaudited financial statements of the Charter Schools. For audited financial statements, please refer to the Florida Department of Education. School District of Manatee County Summary of Charter School Financial Reports Fiscal Year 2023-24 27

AGENDA ITEM NO. 6.1 School Board of Manatee County October 10, 2023 - Regular Board Meeting Title Agenda Amendments - added after publishing Executive Summary The Chair finds good cause to amend the agenda to include: Agenda amended on Friday, October 6, 2023, to remove Bradenton Classical Academy Application for Charter School in Manatee County item from New Business. (Non-Consent) Agenda amended on Friday, October 6, 2023, to add Approval to Purchase Session Initiation Protocol (SIP) Trunking Services, Continued Procurement, SDMC No. 24-0084-RG, Estimated in the Amount of $192,184.80 Annually (General Fund) item to New Business. (Non-Consent) Agenda amended on Friday, October 6, 2023, to add Board Discussion Regarding Board Operations, to New Business. (No Superintendent Recommendation) Agenda amended on Friday, October 6, 2023, to update attachment HR Board Material in Consent Agenda item Approval of the Appointments, Change of Assignments, Promotions, Reappointments, Reassignments, Resignations, Retirements, Suspension, Termination, and Transfers. Contact Submitting Department: School Board Initiated By: Chair Choate 28

AGENDA ITEM NO. 7.1 School Board of Manatee County October 10, 2023 - Regular Board Meeting Title Approval of the Minutes of the September 26, 2023 School Board Meeting and September 29, 2023 Special School Board Meeting to Accept the Ratified MEA Bargaining Agreement for the School District of Manatee County Executive Summary Approval of the minutes of the September 26, 2023 School Board Meeting and September 29, 2023 Special School Board Meeting to accept the ratified MEA bargaining agreement for the School District of Manatee County. Contact Submitting Department: School Board Attachments: September 29, 2023 Special School Board Meeting Minutes September 26, 2023 School Board Meeting Minutes 29

Page 1 Minutes September 29, 2023 Special School Board Meeting to Accept the Ratified MEA Bargaining Agreement for the School District of Manatee County 5:00 PM Manatee County School District 215 Manatee Avenue West Bradenton, FL 34205 www.manateeschools.net Times Indicated Are Approximate 1) CALL TO ORDER Attendee Name Status Dr. Jason C. Wysong, Superintendent Joseph Ranaldi, Deputy Superintendent of Operations Derek Jensen, Deputy Superintendent of Instruction Rachel Sellers, Deputy Superintendent of Business Services Cindy Spray, Vice-Chair Gina Messenger, Board Member Mary Foreman, Board Member Stephen Dye, Board Attorney Pamela D’Agostino, General Council Present Present Present Present Present Present Present Present Present Chad Choate, Chair Richard Tatem, Board Member TEAMS TEAMS Minutes: Vice-Chair Spray called the Meeting to order at 5:01 PM. Vice-Chair Spray noted that Chairman Choate and Board Member Tatem were joining the meeting remotely via TEAMS. 2) PLEDGE OF ALLEGIANCE Minutes: Vice-Chair Spray led in the recitation of the Pledge of Allegiance. 3) APPROVAL OF THE AGENDA 4) PUBLIC COMMENT FOR NEW BUSINESS ITEMS RESULT: Adopted [UNANIMOUS] MOVER: Mary Foreman SECONDER: Gina Messenger AYES: Gina Messenger, Mary Foreman, Chad Choate, Cindy Spray, Richard Tatem 30

Page 2 Minutes: Public Comment as follows: 1. Deborah Edwards 5) NEW BUSINESS (NON-CONSENT ITEMS) 5.1 Approval of the Ratified Manatee Education Association (MEA) Collective Bargaining Agreement for the School District of Manatee County Minutes: Superintendent Wysong gave a brief overview of the Manatee Education Association (MEA) Collective Bargaining Agreement. He thanked the MEA for their work in ratifying the School Year 2023- 2024 MEA Collective Bargaining Agreement. After a question posed by Board Member Tatem, Superintendent Wysong noted the included staff members the agreement covered. 6) ADJOURNMENT Minutes: There being no further business to come before the Board, Vice-Chair Spray adjourned the Meeting at 5:09 PM. ______________________________ Chad Choate, III Chairman NOTICE Any person who desires to appeal any decision made by the School Board with respect to any matter considered at the above-mentioned meeting will need a record of the proceedings, and for such purpose may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which an appeal may be based. School Board meetings are held in accessible locations. Auxiliary aids will be provided, upon written request received at least 48 hours prior to the meeting, to participants with disabilities. RESULT: Adopted [UNANIMOUS] MOVER: Gina Messenger SECONDER: Mary Foreman AYES: Chad Choate, Cindy Spray, Gina Messenger, Mary Foreman, Richard Tatem 31

Page 1 Minutes September 26, 2023 Regular Meeting - 5:00 PM Manatee County School District 215 Manatee Avenue West Bradenton, FL 34205 www.manateeschools.net Times Indicated Are Approximate 1) CALL TO ORDER Attendee Name Status Dr. Jason C. Wysong, Superintendent Joseph Ranaldi, Deputy Superintendent of Operations Rachel Sellers, Deputy Superintendent of Business Services Derek Jensen, Deputy Superintendent of Instructional Services Gina Messenger, Board Member Mary Foreman, Board Member Chad Choate, Chair Cindy Spray, Vice-Chair Richard Tatem, Board Member Pamela D’Agostino, General Counsel Stephen Dye, Board Attorney Present Minutes: Chair Choate called the Meeting to order at 5:03 PM. 2) READING OF THE DISTRICT'S VISION Minutes: Board Member Messenger read the District's Vision. 3) INVOCATION Minutes: The invocation was given by Mr. Charlie Kennedy. 4) PLEDGE OF ALLEGIANCE Minutes: Chair Choate led in the recitation of the Pledge of Allegiance. 5) INFORMATION ONLY (No Board Action Required) 6) APPROVAL OF THE AGENDA 6.1 Agenda Amendments 32

Page 2 RESULT: Adopted [UNANIMOUS] MOVER: Gina Messenger SECONDER: Cindy Spray AYES: Gina Messenger, Mary Foreman, Chad Choate, Cindy Spray, Richard Tatem Minutes: The Chair finds good cause to amend the agenda to include: Agenda amended September 22, 2023, to add Reports and Presentation item 2023-2024 Progress Monitoring 1 English and Language Arts (ELA) Test Results Presentation. Agenda amended September 22, 2023, to update attachment 2024 SBMC Legislative Priorities on New Business (No Superintendent Recommendation) item Approval of the 2024 School Board Of Manatee County Legislative Priorities. Agenda amended on Friday, September 22, 2023, to add item Board Discussion of Instructional Materials Adoption Process to New Business (No Superintendent Recommendation). Agenda amended September 25, 2023, to update Executive Summary of New Business (Non Consent Item) Approval of Resolution 2023-08 Authorizing a Section 1011.13 Florida Statutes Tax Anticipation Note (TAN), Series 2023 (General Fund). 7) APPROVAL OF MINUTES 7.1 Approval of the Minutes of the September 5, 2023, Special School Board Meeting and Public Hearing, and the September 11, 2023, School Board Meeting RESULT: Adopted [UNANIMOUS] MOVER: Gina Messenger SECONDER: Mary Foreman AYES: Gina Messenger, Mary Foreman, Chad Choate, Cindy Spray, Richard Tatem 8) RECOGNITIONS 8.1 Hispanic Heritage Month and Proclamation Minutes: Mr. Mike Barber, Director of Communications, Family and Community Engagement, introduced Ms. Debra Estes, Director of ESOL, Migrant and Dual Language Programs, and approximately 30 first and second grade students enrolled in the Dual Language program at Braden River Elementary School. The students sang a song for the Board. Also in attendance was Principal of Braden River Elementary School, Mr. Josh Bennett, as well as teachers Ms. Denise Case, Ms. Nancy King, Ms. Tiffany Barrett- Greer, and Ms. Gabby MacIntosh. Board Member Tatem read the School District Proclamation of Hispanic Heritage Month in English followed by Ms. Gabby Macintosh, who read the School District Proclamation of Hispanic Heritage Month in Spanish. 9) PUBLIC COMMENTS (UP TO 30 MINUTES) Minutes: Public Comment as Follows: 33

Page 3 1. Judith Cumpston 2. Glen Ware 10) Reports and Presentations 10.1. 2023-2024 Progress Monitoring 1 English and Language (ELA) Test Results Minutes: Mr. Derek Jensen, Deputy Superintendent of Instructional Services and Dr. Laurie Breslin Executive Director of Curriculum and Professional Learning, provided a presentation on the following items: • School Grade Components 2023-2024 • FAST Progress Monitoring • State Progress Monitoring Windows • Computer Adaptive Testing • Momentum Manatee: Literacy • Reading and Writing Connection • Secondary ELA Common Assessments The Board asked questions and held discussion. Additional information was provided by Dr. Laurie Breslin and Ms. Debra Estes, Director of ESOL, Migrant and Dual Language Programs. Superintendent Wysong noted the necessity of PM1 testing and stated that learning gains will be calculated. He also noted, with the tests, the early detection and recognition of students currently at, or above grade p