School Board Adopted Budget Fiscal Year 2019 · The FY 2019 Budget equals $331,391,399 or an...

School Board Adopted Budget Fiscal Year 2019

Adopted – April 16, 2018

Published – August 31, 2018 Revised – November 30, 2018

Fredericksburg, Virginia 22407 www.spotsylvania.k12.va.us

https://www.spotsylvania.k12.va.us/

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SCPS FY 2019 School Board Adopted Budget iii

Table of Contents Executive Summary Section

Executive Section Table of Contents ...................................................................................................... 2 Acknowledgments ................................................................................................................................... 3 Transmittal Letter .................................................................................................................................... 4 School Board ........................................................................................................................................... 6 Superintendent’s Cabinet Team ............................................................................................................. 8 Budget Award .......................................................................................................................................... 8 FY 2019 School Board Adopted Budget Layout ..................................................................................... 9 Spotsylvania County Public School System Overview ......................................................................... 10 School Division Ranking ....................................................................................................................... 11 FY 2014 – 2019 Strategic Plan Summary............................................................................................. 12 Management Structure.......................................................................................................................... 20 Organizational Chart ............................................................................................................................. 20 Budget Process and Timeline ............................................................................................................... 21 Budget Calendar ................................................................................................................................... 23 Financial Policies and Practices ........................................................................................................... 25 Budgetary Basis and Accounting Policies ............................................................................................. 27 Budget Overview ................................................................................................................................... 31 Revenue Highlights – All Funds ............................................................................................................ 34 Major Budget Changes in Expenditures – All Funds ............................................................................ 36 Expenditures Summary Report – All Funds .......................................................................................... 38 Expenditure Highlights – All Funds ....................................................................................................... 39 Expenditure Summary by Generic Object Report – All Funds.............................................................. 40 Expenditure Highlights by Generic Object ............................................................................................ 41 Retiree Health Insurance ...................................................................................................................... 43 Summary FY 2019 Budget Information by Generic Object Reports – All Funds .................................. 45 Expenditure Summary by Sub-Function Report – All Funds ................................................................ 46 Fiscal Year 2019 Expenditure Summary Report by Object – All Funds ............................................... 47 Allocation of Positions ........................................................................................................................... 51 Organizational Section Organizational Section Table of Contents ............................................................................................ 56 Spotsylvania County Public School System Overview ......................................................................... 57 Student Enrollment by Campus ............................................................................................................ 58 Superintendent’s Cabinet Team ........................................................................................................... 60 School Board ......................................................................................................................................... 61 Strategic Management Components (Summary) ................................................................................. 62 Management Structure.......................................................................................................................... 69 Organizational Chart ............................................................................................................................. 69 Budget Process and Timeline ............................................................................................................... 70 Budget Calendar ................................................................................................................................... 72 Budgetary Basis and Accounting Policies ............................................................................................. 74 Financial Policies and Practices ........................................................................................................... 78 Budget Overview ................................................................................................................................... 80 Financial Section Financial Section Table of Contents ..................................................................................................... 84 Level One Summary Data for Total Budget - All Funds ........................................................................ 85 Level One Summary Data for Total Budget Revenue – All Funds ....................................................... 86 Revenue Summary Report – All Funds ................................................................................................ 87 Level One Summary Data for Total Budget Expenditures – All Funds ................................................. 88 Expenditure Summary by Generic Objects Report – All Funds ............................................................ 90

SCPS FY 2019 School Board Adopted Budget iv

Expenditure Budget Overview by Generic Objects – All Funds............................................................ 91 Expenditure Summary by Sub-Function – All Funds ............................................................................ 92 Fiscal Year 2019 Expenditure Summary by Object – All Funds ........................................................... 93 Level Two Summary Data for Operating Fund 5 Revenues ................................................................. 97 Fund 5 Summary Revenues Report ..................................................................................................... 98 Level Two Summary Data for Operating Fund 5 Expenditures ............................................................ 99 Fund 5 Summary Expenditure Report ................................................................................................ 101 Expenditure Trends by Function and Object Fund 5 Report .............................................................. 102 Combined Fund Statements ............................................................................................................... 119 FY 2019 School Board Adopted Budget Summary Data for Individual Funds ................................... 120 Fund 1 – Commonwealth Governor’s School (CGS) ............................................................. 121 Fund 2 – Rappahannock Regional Juvenile Detention Center (RRJDC) .............................. 124 Fund 3 – Food Service (FS) ................................................................................................... 127 Fund 4 – Regional Adult Education ....................................................................................... 130 Fund 5 – Operating Fund ....................................................................................................... 133 Fund 5 – Debt Service ........................................................................................................... 159

Fund 5 – Capital Improvement Costs vs Debt Service .......................................................... 160 Fund 5 – Capital Improvement Plan ...................................................................................... 162 Fund 7 – Fleet Service ........................................................................................................... 168

Informational Section Informational Section Table of Contents ............................................................................................. 172 Three Year Budget Forecast ............................................................................................................... 173 Outstanding Bonds .............................................................................................................................. 175 Student Enrollment Trends and Forecast ........................................................................................... 176 Average Daily Membership (ADM) ..................................................................................................... 177 Student Demographics........................................................................................................................ 178 Student Support Services ................................................................................................................... 179 School Based Allocations.................................................................................................................... 185 Rates ................................................................................................................................................... 187 Stipends .............................................................................................................................................. 188 Athletic Fee ......................................................................................................................................... 191 Performance Measures ....................................................................................................................... 192 Local Tax Base and Trend Information ............................................................................................... 196 Acronym Index .................................................................................................................................... 199 Glossary of Terms ............................................................................................................................... 201

EXECUTIVE SUMMARY

SCPS FY 2019 School Board Adopted Budget 1

Executive Summary

EXECUTIVE SUMMARY


Executive Summary Table of Contents Executive Summary Section

Executive Section Table of Contents ...................................................................................................... 2 Acknowledgments ................................................................................................................................... 3 Transmittal Letter .................................................................................................................................... 4 School Board ........................................................................................................................................... 6 Superintendent’s Cabinet Team ............................................................................................................. 8 Budget Award .......................................................................................................................................... 8 FY 2019 School Board Adopted Budget Layout ..................................................................................... 9 Spotsylvania County Public School System Overview ......................................................................... 10 School Division Ranking ....................................................................................................................... 11 FY 2014 – 2019 Strategic Plan Summary............................................................................................. 12 Management Structure.......................................................................................................................... 20 Organizational Chart ............................................................................................................................. 20 Budget Process and Timeline ............................................................................................................... 21 Budget Calendar ................................................................................................................................... 23 Financial Policies and Practices ........................................................................................................... 25 Budgetary Basis and Accounting Policies ............................................................................................. 27 Budget Overview ................................................................................................................................... 31 Revenue Highlights – All Funds ............................................................................................................ 34 Major Budget Changes in Expenditures – All Funds ............................................................................ 36 Expenditures Summary Report – All Funds .......................................................................................... 38 Expenditure Highlights – All Funds ....................................................................................................... 39 Expenditure Summary by Generic Object Report – All Funds.............................................................. 40 Expenditure Highlights by Generic Object ............................................................................................ 41 Retiree Health Insurance ...................................................................................................................... 43 Summary FY 2019 Budget Information by Generic Object Reports – All Funds .................................. 45 Expenditure Summary by Sub-Function Report – All Funds ................................................................ 46 Fiscal Year 2019 Expenditure Summary Report by Object – All Funds ............................................... 47 Allocation of Positions ........................................................................................................................... 51

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Acknowledgements

The Finance Department would like to thank Spotsylvania County Public Schools (SCPS) staff members for their assistance throughout the year in developing, formulating and executing the annual operating and capital budgets. The success of our budget processes are a culmination of various budgeting, tracking, analysis and reporting requirements that are made more effective by the collaboration that exists between schools and departments. It is through these joint efforts that SCPS is able to maximize our resources and provide opportunities that ultimately impact our schools, classrooms and operations, affecting all of our students.

Finance Leadership Team

LaShahn Gaines, CPA, CPM, MS, CVSBO, SFO Chief Financial Officer

Phillip Trayer, MS, CVSBO

Director of Finance

Bridgette Smith-Hurd, MBA, CVSBO Accounting Manager

Malysa Rhodes Payroll Manager

Jamie Carter

Procurement Manager

Joy Walton Senior Financial Analyst

Tatiana Kooistra IT Programmer

Melissa Webster

Administrative Assistant

EXECUTIVE SUMMARY


April 16, 2018 Mr. Greg Benton, Chair Spotsylvania County Board of Supervisors P.O. Box 99 Spotsylvania, Virginia 22553 Dear Chairman Benton,

The Spotsylvania County School Board is pleased to share our Adopted Budget for Fiscal Year 2019. As a guiding principle, the SCPS Strategic Plan continues to serve as our blueprint for increased student achievement and resource allocation. The School Board Adopted Budget is in alignment with our strategic goals of preparing all students to be college and career ready through a culture of collaboration with the staff and community in a safe, caring, engaging and healthy learning environment.

The FY 2019 Budget equals $331,391,399 or an increase of 4.6%. The FY 2019 Adopted State Budget figure $142,212,157 or $7,585,962 more than the FY 2018 Adopted State Budget figure. Federal revenues of $16,021,221 is slightly more than the FY 2018 Adopted Budget by $25,983 or 0.2%. An increase in Loan and Bonds funding of $3,438,471 is directly related to the Courtland High School renovation project which is scheduled to be completed over the next two years. The Other revenues of $12,971,838 is less than the FY 2018 Adopted Budget by ($292,270) or (2.2%). The FY 2019 Adopted Local Budget is $128,492,093 or $4,416,778 or 3.6% more than FY 2018 Adopted Budget.

The two primary budget goals in the FY 2019 School Board Adopted Budget includes increasing employee compensation through a compensation proposal (informed by the Evergreen Compensation Study) and investments in human capital to address increased pre-k-12 enrollment as well as increased level of needs in areas such as students with disabilities.

With goal number one being to increase employee compensation, this budget includes an investment of $6.8 million. During FY 2017, the County and Schools participated in a joint compensation study to evaluate the compensation, both wage and benefits, in relation to the market in our area. Findings, as related to the market were identified in the compensation structure for both County and School employees. As a result of this study, we plan to initiate a three year plan contingent upon the availability of funds. The goal is to remain competitive and bring employee compensation up to minimum market rates. Our approach uses a similar methodology to that of the County. The FY 2019 employee compensation plan totals $6.9M which includes a 4% increase for all teachers and staff with administrators receiving a 2% increase.

With goal number two being to increase human capital resources in order to support student success, this budget includes 60 band new instruction focused full-time equivalent (FTE) positions that includes teachers, paraeducators, social workers, counselors, Instructional Technology Assistants, an Assistant Principal and Administrative Interns. Total compensation and benefits associated with these positions equal $3,628,700.

Special Education student needs and costs have increased throughout the Commonwealth of Virginia and the United States as a whole. Spotsylvania is no different. Between FY 2012 to FY 2017 our Special Education student enrollment has risen by 16%. Costs associated with these students have risen by over $6.8 million or 21%. Our FY19 Adopted Special education budget increases hourly para-education needs by $1,304,986, contracted services by $1,272,883, and an increase in substitute provisions by $188,000.

Other areas impacting our budget include: • Activity Fees - During the FY 2018 budgeting process members of the School Board and Board of

Supervisors expressed an interest in eliminating the Activities Fees collected by the schools since fiscal

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year 2011. This FY 2019 Adopted Budget eliminated these fees with a resulting loss of revenue of $172,651.

• Expansion of the Academic and Athletic After School Transportation Pilot Program – In FY 2018 SCPS introduced a pilot program for after school transportation to support post school academics and athletic programs. This program serves Spotsylvania High and Post Oak Middle Schools. The program has been a success and in FY 2019 the Board expanded the pilot. Cost associated with this expansion is $100,000.

• Academic and Athletic Stipends – Since FY2010 both Academic and Athletic stipends were reduced. This budget includes restoring these stipends back to the original FY2009 levels. The cost associated with this equals $22,827.

• Increase the Daily Substitute rate by $5 – The utilization of substitutes is crucial to the operations of the schools. SCPS had fallen behind in its daily rate as compared to surrounding school district which has created difficulties obtaining qualified substitutes. The cost associated with this adjustment equals $113,856.

• In -house Custodial Transition – During FY 2018 custodial services were transitioned from a third party vendor to in house staffing. The transition occurred to improve the janitorial services provided to the schools. Cost associated with this transition equals $289,772.

• Debt Service – FY 2019’s CIP includes a major renovation and expansion of Courtland High School. As result of these expenditures, debt service is projected to incur a net increase of $1,466,911.

• Departmental increases throughout the division including compensation and non- compensation for the areas of Instruction, Administration, Transportation, Maintenance and Food Service total in an excess of $1 million

To build capacity we have continued to review and implement modernization strategies for our health insurance program. For the second straight year we have identified and implemented savings which have cumulatively saved over $3.6 million. As a result of these efforts, the FY 2019 employer health insurance costs have been reduced by $1.8 million.

Overall our FY 2019 budget investments are primarily focused on employee compensation adjustments and increasing student success through additional human capital resources.

In closing, our Board appreciates the increase in County funding over the last few years. The additional funds were invested wisely and have had a direct, positive impact on the educational services we provide to the children of Spotsylvania County. We look forward to our continued worked together to ensure all students of Spotsylvania County Public Schools receives a quality education.

Sincerely,

Erin Grampp Chairperson Spotsylvania County School Board

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School Board Spotsylvania County Public Schools (SCPS) is governed by seven elected School Board members. Members are elected on staggered four-year terms and one member represents each of the county’s seven districts. Board members elect a Chair and Vice Chair at the organizational meeting at the beginning of every calendar year. The School Board is charged by Virginia Law and the regulations of the Virginia Board of Education to establish policies, guidelines, and rules that will ensure the proper administration of the school division. In addition, all board members subscribe to and sign a Code of Ethics.

Front Row left to right: Ms. Dawn Shelley - Chancellor District (Vice Chair) Ms. Erin K. Grampp - Berkeley District (Chair) Mrs. Lisa A. Phelps - Lee Hill District Back Row left to right: Mr. William M. Blaine Jr. - Salem District Dr. James A. Meyer - Courtland District Mr. Baron P. Braswell - Battlefield District Mr. Kirk Twigg - Livingston District

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Superintendent’s Cabinet Team

Dr. S. Scott Baker Superintendent

Mrs. Carol Flenard Assistant

Superintendent of Instruction

Mrs. LaShahn GainesChief Financial Officer

Mrs. Michelle ColbertExecutive Director of

Human Resources

Mr. Keith WolfeExecutive Director of

Secondary Education & Leadership

Mr. Don Upperco Executive Director of

Operations

Ms. Tedra RichardsonExecutive Director of

Student Support Services

Dr. Dennis MartinDirector of

Administrative Services

Mrs. René Daniels, Director of

Communications & Community Engagement

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Budget Award

Association of School Business Officials International The Association of School Business Officials (ASBO) International presented a Meritorious Budget Award to Spotsylvania County Public Schools for its annual budget for the fiscal year beginning July, 1, 2017. In order to receive this award, a school division must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to ASBO to determine its eligibility for another award.

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FY 2019 School Board Adopted Budget Layout

The format of the budget book continues to present the school division’s budget information in an organized and comprehensive document. This facilitates the reader’s knowledge of the school division’s budget development, management, and processes along with prior year budget information. The document’s format conforms to the standards set forth by the Association of School Business Officials Meritorious Budget Award Program. This document is called the Executive Summary and it contains the three major sections listed and defined below. The Organizational Information Section includes the school division’s organizational and management structure, organization chart, strategic plan (vision, mission, core values, goal and strategies), budget development process, and significant policy/practice changes. In addition to an overview of the FY 2019 Budget. The Financial Information Section includes summary and detailed budget data for all school division funds. This section is subdivided into the Commonwealth Governor’s School Fund 1, the Rappahannock Regional Detention Center Fund 2, the Food Service Fund 3, the Regional Adult Education Fund 4, the Operating Fund 5 (which includes Debt Service and the Capital Improvement Project (CIP)), and the Fleet Service-Internal Service Fund 7. Included in the Debt Service data is summary and individual bond amortization schedules for all current indebtedness. The Capital Project Fund section includes a summary of the Capital Improvement Plan (CIP), which is the school division’s five-year long-range plan for capital projects for 2019-2023. The Supplemental Informational Section includes the following information of interest to school division employees and the community-at-large: such as cost per pupil, student enrollment trends, performance measures, and forecast and student demographics.

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Spotsylvania County Public School System Overview

The Spotsylvania County Public Schools (SCPS) division was created in 1922 and is located in the County of Spotsylvania, approximately 50 miles south of Washington, D.C. and 50 miles north of Richmond, Virginia. SCPS serves students from preschool to grade twelve and is comprised of 31 schools and centers: 17 elementary schools, 7 middle schools, 5 high schools, and 2 centers.

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School Division Ranking

Spotsylvania County Public Schools is ranked as the 11th largest school division out of the 132 public school districts in Virginia.

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FY2014 -2019 Strategic Plan Executive Summary

Updated: February 2018

Together - we prepare our students for their future.

2019

SyStemIC NavIgatIoN to

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Strategic Management Components (Summary)

In June 2013, the School Board adopted the revised strategic plan for FY 2014 through FY 2019. The key components are as follows: Together, we prepare our students for their future. Spotsylvania County Public Schools is a leading school division that inspires and empowers all students to become creative thinkers, problem solvers, and effective communicators by:

Ensuring an engaging and supportive learning environment. Providing a broad spectrum of innovative opportunities. Building lasting partnerships with the community to educate our students.

STUDENT CENTERED We provide all students with the essential learning experiences that enable them to optimize their success with postsecondary experiences. LEADERSHIP We commit to building visionary leaders who embrace change and new possibilities . ACCOUNTABILITY We provide quality services to students, use resources efficiently, and engage the community as viable partners. CULTURAL PROFICIENCY We exhibit attitudes, skills, behaviors, and organizational practices that support the interests of a diverse population. EXCELLENCE We pursue the highest standards of organizational performance and academic achievement through innovative, research based practices. EFFECTIVE COMMUNICATION We support and utilize a variety of communication methods to connect parents, staff, and the entire community. TEAMWORK We depend upon and are accountable to one another to achieve our common purpose. CITIZENSHIP We believe in honor, integrity, and our responsibility to serve the community.

MISSION

VISION

CORE VALUE STATEMENTS

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The strategic plan is comprised of three broad overarching goals to be achieved by the end of FY2019 (June 30, 2019): GOAL 1.0 TEACHING & LEARNING Prepare all students to be college and career ready. GOAL 2.0 COMMUNITY ENGAGEMENT & PARTNERSHIPS Family, students, staff and the entire community actively engage to seek resources and to develop opportunities that meet future educational challenges and workforce needs. GOAL 3.0 ORGANIZATIONAL CLIMATE & SCHOOL SAFETY The learning and working environment is safe, caring, healthy and values diversity. A set of 15 objectives and several strategies were developed to provide a framework for operationalizing the three goals. The strategic plan was officially implemented in July 2013. Under the leadership of three strategic goal lead facilitators, department heads and directors, action planning teams were deployed and began implementing annual action plans that function to ensure the achievement of the vision by the end of FY2019. The action planning teams developed specific quantitative measures for the respective goals and objectives. The quantitative measures are captured in a division wide balanced scorecard. This scorecard is the division’s performance management system which is used as follows: To align all activities to the vision and goals of the organization To improve internal and external communications To monitor organizational performance against the strategic goals; it is a measurement system; it

provides “evidence/proof” of growth and achievement of goals and objectives

Annual accountability reports and updates are completed by all schools, departments and offices. In accordance with the systems strategic management model, all activity is monitored on an ongoing basis. Process adjustments, as well as the planning content, are modifed as deemed necessary to optimize outcomes and performance excellence in all areas. GOAL 1.0 TEACHING & LEARNING Prepare all students to be college and career ready. Rationale Statement: The economic vitality, democratic health and future of our communities, state, and nation depend upon the capacity of today’s students to become tomorrow’s extraordinary leaders, high performance workforce, and contributing citizens. SCPS’ focus is on optimizing the individualized potential of ALL students. High performing organizations, likewise, value diversity and support a framework for inclusivity of all individuals. As a whole, these practices give way to a favorable culture (i.e., the way things are done) and a positive organizational climate (i.e., the way people feel about the culture).

STRATEGIC GOALS

STRATEGIC GOALS, OBJECTIVES & STRATEGIES

IMPLEMENTATION AND MONITORING

EXECUTIVE SUMMARY


OBJECTIVES: 1.1 Students will demonstrate the skills necessary to meet college and career readiness standards.

Strategies:

1.1.1 Develop and implement an innovative multidisciplinary guaranteed viable curriculum (content). 1.1.2 Expand program opportunities to enrich college and career readiness for all students 1.1.3 Enhance connections between pre-K, K-12, and postsecondary experiences to improve college

and career readiness through professional learning communities. 1.1.4 Use evidence-based teaching and learning models that meet the individualized needs of diverse

students.

1.1.5 Implement a balanced assessment that accurately measures student performance (assessment).

1.1.6 Support college and career readiness through action plans that maximize professional learning networks, effective planning and high quality designs.

1.1.7 Implement technologies and integrated instructional strategies as action plans that support college

and career readiness. 1.2 Provide support services that optimize the physical and mental well-being of all students, staff and families. Strategies:

1.2.1 Expand professional learning designs to include follow up and extension for families and student support services.

1.2.2 Redefine the purpose of school social workers in aligning targeted services to support the needs of

students and families. 1.2.3 Enhance the roles of counselors to maintain a focus on rigor, relevance and relationships to close

the achievement gap. 1.2.4 Expand the role of school psychologists to support students with mental health and prevention. 1.2.5 Explore a technological network of support to increase awareness, information, and services to

students and their families. 1.2.6 Build organizational capacity to support inclusive practices.

1.3 Provide human resources services that support a diverse and talented work force that is aligned to ensure

maximum performance in all areas. Strategies:

1.3.1 Provide ongoing high quality professional development and training for all employee groups to build capacity, promote professionalism and optimal service as well as increase employee safety.

1.3.2 Recruit and retain exemplary employees with highly qualified levels of expertise. 1.3.3 Enhance a collaborative culture and communication through an integrated systems model. 1.3.4 Enhance compliance with local, state and federal laws and regulations.

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1.4 Execute exemplary financial practices that maximize the organization’s return on investment in all areas. Strategies:

1.4.1 Revise the budget development process to involve greater input from stakeholders, including principals and department heads.

1.4.2 Systematically engage the community to raise awareness of student needs and resources needed. 1.4.3 Automate purchasing, payroll, accounts payable and other fiscal functions to optimize efficiency. 1.4.4 Re-engineer accounting practices to maximize effectiveness. 1.4.5 Implement a state-of-the-art integrated Finance and HR system for data management. 1.4.6 Implement relevant and meaningful professional development opportunities to enhance

productivity and to build leadership capacity of SCPS clerical support staff. 1.5 Enhance the food services program by providing exceptional nutrition and healthy meal alternatives in an

enjoyable atmosphere with satisfaction by all consumers. Strategies:

1.5.1 Use multiple mediums of communication with students, parents and staff members to educate and reinforce healthy food messages and quality dieting.

1.5.2 Increase full price breakfast participation rates. 1.5.3 Increase full price lunch participation rates. 1.5.4 Offer a variety of age appropriate, healthy and appealing menu items that are palatable to students

and meet federal and state guidelines. 1.5.5 Increase customer satisfaction in all areas of service.

1.6 Provide school based health care services that optimize the physical well-being of students. Strategies: 1.6.1 Improve the overall health services school delivery model. 1.62 Strengthen the division’s collaboration with parents, health care providers and community partners

on environmental, health and wellness matters. 1.6.3 Remove health related barriers to learning for students. 1.6.4 Recruit and retain an innovative and diverse nursing staff.

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1.7 Enhance maintenance of the division’s investment in buildings and grounds to ensure alignment with future educational needs.

Strategies: 1.7.1 Increase student safety with architectural improvements to K-12 facilities for enhanced visitor

access control and positive visitor identification. 1.7.2 Improve energy management and reduce electrical consumption by adding digital building

automation controls and upgrading the existing older pneumatic controls. 1.7.3 Provide architectural and landscape improvements to enhance accessibility for improved ADA

compliance for buildings, playgrounds, stadiums and athletic fields. 1.7.4 Develop and implement an ongoing capital maintenance projects plan that preserves and protects

the county’s investment in our K-12 facilities. 1.7.5 Enhance the provision of a multi-talented maintenance staff to keep pace with technological

advances in the building maintenance industry. GOAL 2.0 COMMUNITY ENGAGEMENT & PARTNERSHIPS Family, students, staff and the entire community actively engage to seek resources and to develop opportunities that meet future educational challenges and workforce needs. Rationale Statement: The academic and postsecondary success of our students requires the collective effort of the entire Spotsylvania County community. It is imperative that we not only work harmoniously together to support students, but that we also share the accountability for their success. OBJECTIVES: 2.1 Implement a comprehensive communications plan and strategy. Strategies: 2.1.1 Evaluate communications with key stakeholders on annual basis. 2.1.2 Create efficiencies and ease of information sharing for communications. 2.1.3 Communicate communications plan and strategy to stakeholders. 2.2 Strengthen productive partnerships for education and workforce needs. Strategies: 2.2.1 Increase organization’s involvement with employers and expand student opportunities. 2.2.2 Identify and develop business relationships that support initiatives. 2.2.3 Expand relationships with local and national organizations to provide resources and support to

students and staff. 2.3 Enhance outreach and communication tools for student families.

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Strategies: 2.3.1 Increase two-way multi-lingual communication by creating an infrastructure supporting multilingual

capability at all schools and buildings. 2.3.2 Improve program awareness of disability resources. 2.3.3 Create efficiencies and ease of use for parent and community access to programs, services and

resources. 2.4 Increase visibility of school programs and needs with all stakeholders. Strategies: 2.4.1 Improve advocacy for public education. 2.4.2 Enhance overall marketing of the school division and its accomplishments. 2.4.3 Expand marketing of division-wide initiatives and achievements. GOAL 3.0 ORGANIZATIONAL CLIMATE & SCHOOL SAFETY The learning and working environment is safe, caring, healthy and values diversity. Rationale Statement: A safe and caring educational environment is a prerequisite to establishing and maintaining a conducive environment for learning and working. Supporting and advancing healthy lifestyles is also critical to the students’ and the staff’s well-being and success. OBJECTIVES: 3.1 Maximize safety and security by continuously evaluating and refining plans and practices. Strategies: 3.1.1 Utilize technology for surveillance, monitoring and access control. 3.1.2 Provide on-going professional learning planning including authentic situation awareness and crisis

management training. 3.1.3 Adopt FEMA National Incident Management (NIMS) and ICS (Incident Command System)

practices. 3.1.4 Strengthen partnerships with law enforcement, Fire/EMS and other first responder agencies. 3.2 Foster/build a positive climate that is conducive for learning. Strategies: 3.2.1 Coordinate highly structured and supportive processes and provide professional learning for

enhancing school culture. 3.2.2 Coordinate highly structured and supportive processes and provide professional learning for

enhancing school climate.

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3.3 Optimize the safety and efficiency of transportation and fleet services. Strategies: 3.3.1 Improve student and personnel safety in all areas of operation for transportation services. 3.3.2 Enhance overall service delivery model for internal and external customers. 3.3.3 Implement professional learning experiences for all personnel that maximize competence and high

quality services. 3.3.4 Improve customer satisfaction.

EXECUTIVE SUMMARY


Management Structure The Spotsylvania County Public Schools (SCPS) division was created in 1922 and is located in the County of Spotsylvania, approximately 50 miles south of Washington, D.C. and 50 miles north of Richmond, Virginia. SCPS serves students from preschool to grade twelve and is comprised of 31 schools and centers: 17 elementary schools, 7 middle schools, 5 high schools, and 2 centers. The Superintendent reports to the School Board and works closely with the senior executive leadership team to oversee the day-to-day operations of the division. The Assistant Superintendent of Instruction administers the overall instructional operations, division-wide professional development and technology. The Chief Financial Officer administers the budget, procurement, accounts payable, payroll, grants, audit, school activity funds and the accounting functions. The Director of Administrative Services administers the division-wide strategic plan, as well as assists Human Resources with various administrative functions. The Executive Director of Operations administers school food service, pupil transportation, fleet services, health services, maintenance, and capital improvement projects (CIP). The Executive Director of Human Resources administers recruiting and personnel management. The Executive Director of Secondary Education and Leadership provides oversight to the secondary schools and the school safety department. The Executive Director of Student Support Services provides oversight for special education, counseling, social services, and gifted programs. The Director of Elementary Education directly administers the instructional operations of the elementary schools. The Director of Communications and Community Engagement provides support for media relations, community relations, and business partnerships, as well as promotes the Division through social media, traditional media, community ties, and oversees the division’s Print Shop.

Organizational Chart

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Budget Process and Timeline The Code of Virginia requires that school divisions prepare annual budgets. Spotsylvania County Public Schools’ FY 2019 budget planning process began in November 2017. The FY 2019 School Board Adopted Budget was developed based on revenues and expenditures included in the General Assembly Adopted Budget for fiscal year 2019. Moreover, the FY 2019 School Board Adopted Budget was compiled with input and feedback from a variety of stakeholders and key source documents, including, but not limited to:

• Building Principals; • Teacher Advisory; • Parent Advisory; • Strategic Planning Team; • Audit and Finance Committee; • Employee Compensation Focus Group; • STAND (Student Advisory Team); • TEAM Outreach Network Committee; • Spotsylvania Education Association (SEA) officers and members; • Citizen input at public hearings; • Public comments in regular School Board meetings; • The school division’s 2014-2019 Strategic Plan; and • The 2019-2023 Capital Improvement Plan.

While engaging various stakeholders, the primary focus was discussing what resources are needed to ensure students are prepared to compete successfully locally, nationally, and globally. Our mission statement is, “Together, we prepare our students for their future.”

EXECUTIVE SUMMARY


Budget Timeline Spotsylvania County Public Schools’ (SCPS) fiscal year is July 1 to June 30, which corresponds to the fiscal year of both the County of Spotsylvania and the Commonwealth of Virginia. SCPS is a fiscally dependent entity. Therefore, the school division’s budget cycle is driven by statutory deadlines from the Commonwealth of Virginia and the County of Spotsylvania. The school division’s FY 2019 budget timeline is below.

Activity

Timeframe

Budget Planning – The budget planning process starts when the School Board adopts the budget calendar. The calendar includes the dates, times, and location of activities related to the budget development process.

November 2017

Budget Formulation – The preparation of the budget is the process of projecting student enrollment; estimating expenditure needs to support schools, programs, and services; and projecting revenues as well as estimating capital project improvement needs and its impact on the operating budget.

November 2017 - January 2018

Budget Engagement – During the budget development process, budget work sessions are held with the School Board to set goals and these goals are reaffirmed throughout the budget process.

December 2017 - March 2018

Budget Preparation – Based on input from various sources, including the Budget Advisory Committee, the Superintendent’s Proposed Budget is prepared.

December 2017 - January 2018

Budget Approval – Based on recommendations made by the Superintendent, input from the community and information shared at School Board budget work sessions, the School Board’s Adopted Budget is prepared and Adopted.

February 2018

Budget Adoption – Prior to adopting the final budget, the School Board participates in a joint work session with the local governing board. The governing board adopts the tax rate and the County’s budget in April and the School Board adopts its budget in May.

February 2018 - May 2018

Principals & Department managers amend budgets based on revised needs. July and on going

Budget Evaluation –The results of operations for the fiscal year are set forth annually in the County’s and school division’s combined Comprehensive Annual Financial Report (CAFR).

September - December 2018

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Budget Calendar

Note: The School Board Adopted the FY19 Budget earlier than scheduled. The FY 2019 Budget was adopted at the April 16,

2018 meeting.

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Budget Calendar (continued)

EXECUTIVE SUMMARY


Financial Policies and Practices

Accounting Policies and Practices

All funds are accounted for using the modified accrual basis of accounting except for the Joint Fleet Maintenance Internal Service Fund, which uses full accrual basis of accounting. Revenues are generally recognized for all other funds when they are both measurable and available. SCPS considers all revenues available if they are collectible within 60 days after year end. However, intergovernmental revenues, consisting primarily of Federal, State, and other grants, for the purpose of specific funding, are recognized when earned or at the time of the specific reimbursable expenditure. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred, except for certain compensated absences and principal and interest payments on general long-term debt, both of which are recognized when paid. Budgetary Policies and Practices

According to the Code of Virginia, the Commonwealth, in conjunction with the Auditor of Public Accounts, shall establish and require of each school division a modern system of accounting for all school funds. Consequently, SCPS maintains a chart of accounts that fulfills the requirements of the Virginia Department of Education and the annual school report as prescribed by the auditor of public accounts. The chart of accounts is composed of the following elements: funds, functions, cost centers, objects, programs, and projects. In order to maintain the integrity of the account structure, SCPS maintains distinct funds to account for financial transactions that remain separate from other transactions. SCPS maintains the following six (6) funds:

1 – The Commonwealth Governor’s School 2 – Juvenile Detention Center 3 – School Food Service Program 4 – Regional Adult Education Program 5 – Regular Education Operating Fund 5 – Capital Improvement Projects (CIP) Fund 7 – Joint Fleet Maintenance – Internal Service Fund The revenue accounts are charted according to the sources below. Revenues for the various funds are included on the fund statement sheets and the operating sheets of this budget document.

200 – State Sales Tax 300 – State Funds 400 – Federal Funds 500 – County Funds 700 – Other Funds 800 – Loans, Bonds, and Interest

The expenditure accounts are divided according to function/sub-function as prescribed by the Auditor of Public Accounts. In order to record transactions, expenditures are charted according to cost center, object, program, and project. The functions (categories) of expenditures listed below define the type of activity.

1000 – Instruction 2000 – Administration, Attendance, and Health 3000 – Pupil Transportation Services 4000 – Operation and Maintenance Services 5000 – School Food Services 6000 – Facilities and Technology 7000 – Debt Service and Fund Transfer

EXECUTIVE SUMMARY


Financial Policies and Practices (continued) SCPS code structure is based on the Commonwealth of Virginia’s chart of accounts. The details are below.

• The function code is the category that defines the type of expenditure activity. • The cost center code identifies the location of the activity. These codes include all distinct physical

locations in the school division, including schools and administrative sites. • The object code identifies the actual good or service purchased. Object codes are grouped into two main

categories, compensation and non-compensation. • The program code identifies the revenue or expenditure as an elementary, secondary, or administrative

activity. • The project code identifies the source of funds for the activity.

Overall, SCPS operates under a quasi-site based management philosophy where schools and departments have full authority to plan and expend their non-compensation budgets, while the compensation budgets are managed and monitored by the central office. Compensation budgets, which are salaries and benefits, include the expenditures listed below:

Object Code Description

100000 Compensation - Contracted pay, overtime pay, non-contracted pay, substitute pay, and supplemental pay.

200000 Benefits - FICA, health/dental insurance, retirement benefits, group life insurance, disability insurance and annual and sick leave payoff.

300000 Purchased Services - Services, professional development, lease/rental contracts, etc. 500000 Other Charges - Utilities, memberships, travel, dues and licenses, etc. 600000 Materials and Supplies - Office supplies, medical and dental supplies, commodities that are

consumed, and minor equipment that is not capitalized, etc. 700000 Payment to Joint Operations – Not used by SCPS 800000 Capital Outlay – New/replacement equipment and furnishings with unit price of $5,000 or higher. 900000 Other Uses of Funds – This series of codes is used for debt service and accounting control

purposes (e.g., holdback accounts). The school division, as a part of the county audit process, assists with the preparation of a Comprehensive Annual Financial Report (CAFR) to report results of all funds under School Board authorization. The school division prepares the Annual School Report for the Virginia Department of Education. Summary listings of individual school and department critical functions and activities as well as a discussion of their budgeted major changes for the coming year are presented for each department in the Financial Section of this budget document.

EXECUTIVE SUMMARY


Budgetary Basis and Accounting Policies Legal Authority Spotsylvania County Public Schools (SCPS) are legally charged with providing and operating the public schools of Spotsylvania County by the Commonwealth of Virginia and the Virginia Board of Education regulations. It is the function of the Spotsylvania County School Board (SCSB) to set general policy, within the framework of Virginia Board of Education regulations, to establish guidelines and rules that will ensure the proper administration of the school program. Spotsylvania County Public Schools does not have taxation authority. Most operating revenue is derived from local tax dollars appropriated by the County of Spotsylvania with the remaining revenue derived from state and local sources. Capital Improvement Plan funds are allocated by the County of Spotsylvania primarily from bond funding. The School Board is responsible for establishing policy for the governance and operation of Spotsylvania County Public Schools. All budgets are developed using a variety of assumptions based on expectations for the future. In addition, funding decisions reflect policies of the governing body. Budget Execution Budget administration and management is the process of monitoring revenues and expenditures throughout the fiscal year. Revenues are monitored to ensure that anticipated receipts are posted and to make adjustments in the revenue accounts when either the revenue budget or the actual receipts do not agree. Expenditures are monitored to ensure that they do not exceed authorized amounts and that they are expended for intended, appropriate and legal purposes. Monitoring both revenues and expenditures on summary levels is a continuous activity of the Finance Department. Fund Accounting Governmental resources are allocated and accounted for in individual funds based on the purposes for which they are to be spent and the means by which spending activities are controlled. SCPS accounts are organized on this fund basis. Each fund is considered a separate set of self-balancing accounts that constitute its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. All funds are appropriated by the Board of Supervisors. Budgetary Basis Annual budgets are adopted for all funds including capital programs. The Capital Improvement Plan is budgeted on a project-by-project basis which spans multiple fiscal years. All budgets are consistent with GASB and GAAP requirements. The budget period is the same as the accounting reporting period. The budget document contains fund statements for all school funds. Basis of Budgeting is presented here to assist readers of the budget document. Budgetary Basis refers to the basis of accounting used to estimate financing sources and uses in the budget. Modified Accrual Basis indicates expenditures, other than accrued interest on general long-term debt, are recorded at the time liabilities are incurred, and revenues are recorded when they become susceptible to accrual, that is both measurable and available. Accrual Basis indicates revenues are recorded when they are earned (whether or not cash is received at the time) and expenditures are recorded when goods and services are received.

EXECUTIVE SUMMARY


Budgetary Basis and Accounting Policies (continued) Revenue Budgets Revenue budgets are presented for each fund. The Revenue Fund Summary presents major categorical listings or totals for each fund. The school division receives revenues from federal, state, and county sources as well as from fees and tuition payments for some specific programs such as adult education. Revenue estimates for the fiscal year are completed through cooperation of the Finance Department and appropriate department personnel. Grant programs are responsible for estimating fiscal year grant amounts for anticipated revenues and expenditures. Most federal and state revenues are received via electronic transfers; the county fund transfer is posted monthly by the county, and other revenues are received by check or cash and are posted on a daily basis by Finance Department personnel. After recording all receipts, they are forwarded to the county government’s finance department for posting and deposit. Reconciliation of revenue receipts with the county’s financial reporting system is done on a monthly basis, and any required adjustments are completed. Requests for adjustments to the revenue budget are processed in accordance with guidelines determined by School Board policy. Expenditure Budgets Within each of the funds are individual department budgets. Departments are individual schools, centrally administered instructional programs, and central office departments. Department budgets are presented individually by object codes, line item historical expenditures and budgeted amounts which detail the purpose for which the expenditures are planned. Each department has on-line access to budget and expense data necessary for the day-to-day management of the department’s budget. Expenditure reports are generated as needed and are available to departments through an on-line general ledger system. Department administrators may reallocate budgeted non-compensation funds within their authority through a manual paper budget transfer form. These intra-department budget allocations are adopted or denied by the Chief Financial Officer or designee based upon prescribed guidelines. Requested reallocations are submitted in writing to the Finance Office for review, approval and processing. Encumbrance Control Practices The encumbrance of funds is another important component in the SCPS financial control system. All expenditures must have funds set-aside (encumbered) to ensure that funds will be available when payment is due. The encumbrance process is an important control measure to prevent the inadvertent over-expenditure of budget appropriations due to lack of information about future commitments. Expenditure Controls and Approval The budget is controlled at both legal and administrative levels. The legal level is placed at the individual fund. The administrative level is at the detailed account code. Program managers and bookkeepers are granted general ledger access by the Chief Financial Officer or designee. A hierarchy of department codes, corresponding to the organizational structure of the school division, provides for multiple levels of oversight. Program managers are authorized to spend within SCPS guidelines and in accordance with the Virginia Public Procurement Act. Most non-compensation expenditures are processed through a purchase order. All purchase orders are verified by the department or school administrator for the availability of funds and proper coding. The Finance Director also ensures that all orders are in compliance with legal purchasing requirements and all purchase orders are properly coded. Control over unspent balances in the regular (contracted position) salary and benefit accounts are transferred to unencumbered accounts. Savings from these accounts accrue to the division as a whole and not to any specific department.

EXECUTIVE SUMMARY


Budgetary Basis and Accounting Policies (continued) Basis of Accounting All funds are reported using the modified accrual basis of accounting. SCPS’ primary sources of revenue are funds appropriated by other governmental units. Under the modified accrual basis of accounting, these revenues are recognized when susceptible to accrual or both “measurable and available.” SCPS considers all revenues available if they are collectible within 60 days after year-end. Expenditures are recorded when the liability is incurred, except for certain compensated absences and workers compensation. Carryover Funds Unspent local funds must be adopted by the School Board and re-appropriated by the Board of Supervisors. There is an expectation that each year the school division will have carry over funds. However, no minimum or maximum carryover balance has been defined. Annual Budget The Spotsylvania County School Board annual budget is the financial outline of the division’s education program. It presents a proposed plan of expenditures and the expected means of financing those expenditures. After adoption, it provides the primary means of managing expenditures. The Superintendent is responsible for ensuring that the annual school budget is prepared and presented to the Board for adoption. The annual budget reflects estimated revenues, sources of these revenues, estimated expenditures, and the planned amounts which may be spent under each account code. The School Board’s Adopted budget is submitted by April 1 to the governing body. Approval of the Budget On or before April 1, the School Board shall act to approve the annual budget and shall forward it to the Spotsylvania County Board of Supervisors. Included with this budget shall be a message from the School Board Chair containing a description of the important features of the budget plan. Following action by the Spotsylvania County Board of Supervisors on the total budget, the Board shall give final approval to the budget within the framework of the funds available. Management of Funds The Superintendent or designee shall be responsible for administering the division’s budget in accordance with Board policies and applicable state and federal regulations, and laws; therefore, the Superintendent or designee will use appropriate fiscal planning and management methods, modeled after the best accepted business practices and directed toward the educational goals of the division. If the governing body approves the School Board budget by total lump sum expenditures, funds may be transferred by the School Board from one category to another. If funds are appropriated to the School Board by major budget classifications, no funds shall be expended by the School Board except in accordance with such classifications without the consent of the governing body appropriating the funds. The Superintendent may be authorized by the School Board to make line item transfers within a category. The School Board shall manage and control the funds made available to the School Board for the public schools and may incur costs and expenses. Financial Accounting The Superintendent will establish and be responsible for an appropriate system of accounting for all school funds in compliance with applicable federal, state and local laws. This system will present fairly and with full disclosure the financial position of these funds in conformity with generally accepted accounting principles and is subject to audit. The School Board will receive routine financial statements, including statements of revenues and expenditures, showing the financial condition of the division as of the last day of the preceding month. The Superintendent will present additional financial reports as periodically deemed necessary by the School Board.

EXECUTIVE SUMMARY


Budgetary Basis and Accounting Policies (continued) Accounting Systems School activities accounts shall be those funds derived from extra-curricular school activities, such as entertainment, athletic contests, club dues, etc., and from any and all activities of the school involving school personnel (known as faculty and hospitality accounts), students or property. Each principal shall be responsible for assuring that accurate and complete records and proper procedures of school activities funds are maintained. The principal has the responsibility to establish and administer an appropriate bank account with the approval of the Superintendent or designee. All monies handled by teachers and sponsors in the performance of their duties shall be deposited immediately with the principal or the designated person on the day collected. The record of all receipts and disbursements will be kept in accordance with the District-Wide School Activity Fund (SAF) Accounting Manual. School Food Service Accounts The Spotsylvania County Public Schools’ food service program shall be maintained on a self-sustaining basis. In the event that funds for the operation of the program appear to be insufficient during the fiscal year, the Spotsylvania County Public School Board may allocate such funds as are necessary to sustain the current program. All cafeteria funds will be reported as a separate fund and held in a separate interest bearing bank account. Capital Improvement Program Accounts The School Board shall prepare annually a five-year capital improvement program and submit it to the Board of Supervisors. Financial Reporting The School Board has the sole responsibility for determining the expenditure of funds derived from the sale of school bonds. The Board of Supervisors may temporarily invest the funds until they are needed for the school projects. The School Board requires a monthly financial report for all funds, showing revenues and expenditures at the major and subsidiary object level. Monthly detail and summary reports of all expenditures are provided to all SCPS senior administrators. Monthly vacancy reports are sent to the Superintendent. Grant financial and performance reports are prepared subject to the detailed grant management requirements from the grantor agency. The Commonwealth of Virginia also has a number of reporting requirements, from the Annual School Report on all division expenditures to program specific reports such as homebound teacher costs. Funds for capital improvements shall be kept separate from other operating funds. Capital improvement projects are funded by the following sources:

A. General Obligation Bonds – The sale of general obligation bonds shall conform to the statutory requirements as specified in the Public Finance Act of the Code of Virginia.

B. Temporary Loans – The School Board, with the consent of the Board of Supervisors, may borrow funds on a temporary basis as provided in the Public Finance Act.

C. Literary Fund – The School Board may borrow funds from the Literary Fund without public referendum but with the consent of the Board of Supervisors.

D. Virginia Public School Authority – The School Board may borrow funds from the Virginia Public School Authority without public referendum but with the consent of the Board of Supervisors.

EXECUTIVE SUMMARY


Budget Overview Spotsylvania County Public Schools is the 12th largest school division in the Commonwealth of Virginia with 31 schools and centers providing instructional programming for students. The division is primarily funded by a combination of state, local and federal funds. State funding from the General Assembly includes:

• Standards of Quality (SOQ) funding - Basic aid, Sales Tax, Special Ed, VRS, Remedial Summer school • Incentive program funding - Commonwealth Governor’s School, Technology funds • Categorical program funding - Adult Education, School Lunch, Special Education Homebound • Lottery Proceeds funding - Textbooks, English Learners, Early Reading Intervention

The Virginia Code requires the locality to provide a share of funding to Spotsylvania County Public Schools in order for the school division to maintain an educational program that meets the commonwealth's Standards of Quality (SOQ). Direct Aid provided to school divisions is allocated primarily on a per pupil basis. One key formula-driven State funding component is the Local Composite Index (LCI). The LCI determines a locality’s ability to pay education costs fundamental to the commonwealth’s Standards of Quality (SOQ). The LCI is calculated using three indicators of a locality’s ability-to-pay: (1.) true value of real property, (2.) adjusted gross income and (3.) taxable retail sales. Each locality’s index is adjusted to maintain an overall statewide local share of 45 percent and an overall state share of 55 percent. Spotsylvania County Public Schools’ LCI for fiscal years 2019 & 2020 is 36.27%. From the chart below the division’s LCI increased during the past three biennium’s. When the LCI increases, state funding declines because there is an expectation of increased funding from the locality.

Biennium Locality Share State Share

2012-2014 33.26% 66.74% 2014-2016 35.55% 64.45% 2016-2018 36.17% 63.83% 2018-2020 36.27% 63.73%

While public education is primarily a state and local responsibility, the schools division does receive financial assistance from the federal government in support of specific federal initiatives and mandates. In summary, the fiscal year 2019 School Board Revenue Budget is as follows:

FUND BALANCE, $894,172

STATE, $142,212,157

FEDERAL, $16,021,221

CITY/COUNTY, $128,492,093

OTHER, $12,971,838

LOANS/BONDS, $30,799,918

$600,000

$20,600,000

$40,600,000

$60,600,000

$80,600,000

$100,600,000

$120,600,000

$140,600,000

$160,600,000

FUND BALANCE STATE FEDERAL CITY/COUNTY OTHER LOANS/BONDS

.2%

42.9%

4.8%

38.7%

3.9%9.2%

EXECUTIVE SUMMARY


Budget Overview (continued)

SCPS’ Strategic Plan continues to serve as the blueprint, guide, and compass for continuous improvement and achievement. Therefore, each year we insure budget goals and allocation of resources are aligned with the strategic goals of preparing all students to be college and career ready through a culture of collaboration with the staff and community in a safe, caring, engaging and healthy learning environment. Overall, funding supports the operation of over 31 facilities. In Spotsylvania, we also have a very large geographical area to support student transportation that requires additional resources. Moreover, our employees are the absolute key to what we do and how well we do it. Consequently, it is important that the division rewards their loyalty, hard work, excellence in performance amidst increasing demands and widespread shortage within employee groups. Further, with increased expectations and accountability at the state and federal levels, it is critical that additional resources are directed towards increasing student achievement. Spotsylvania County Public Schools acknowledges and respects the fiscal realities but is required to meet, maintain and enhance student services. Therefore, the top two School Board budget priorities for fiscal year 2019 are as follows:

• Increase Employee Compensation • Increase Human Capital Resources to Support Student Success

During the 2016-17 School Year, the division entered into a joint agreement with the Spotsylvania County Government to have a Compensation and Benefit Study performed by Evergreen Solutions, LLC. The study results and recommendations, coupled with the suggestions of the SCPS Employee Compensation Focus Group, representing employee groups and stakeholders, inform and support this goal. Further, teacher vacancies in Virginia have increased by forty percent in the last decade, with one thousand vacant positions in 2016.1 In Virginia, the average teacher salary is ranked 32nd in the Nation by the National Education Association. These statistics correspond to a nationwide decline in teacher program enrollment. Therefore, increasing employee compensation is critical for all staff including teachers. The FY 2019 School Board adopted budget includes the following hybrid compensation plan for all employees after consultation with Evergreen Solutions and based on input from the Employee Compensation Focus Group.

● 4% pay increase for teachers and non-teachers ● 2% pay increase for administrators ● ⅓ implementation of a hybrid version of the Evergreen Study ● Bring to Minimum solution (para-educators, instructional technology aides, bus aides, school

security officers) in one year

The advantages to the teacher hybrid Evergreen compensation proposal include:

● All teachers will see a pay increase ● FY19 starting salaries are higher ● Teachers under step 15 receive a higher pay increase which is important during the national

teacher shortage This entire compensation investment totals $6.9 million. This budget also includes a stipend pay increase to 2009 levels and a $5 daily substitute rate increase to assist the division with being more competitive with school divisions in the surrounding area.

Goal #1 - Increase Employee Compensation

EXECUTIVE SUMMARY



While there are many measures and indicators of quality and student achievement, highlighted below are a few examples that reinforce some of the positive results associated with both our employees and process investments over time. SCPS has been recognized as meeting both state, national and international standards through accreditation measures. You will note that all of our schools are state accredited, 97% fully accredited meeting or exceeding all state required benchmarks. To further validate that quality, AdvancED, the largest national and international accrediting agency recognized SCPS as one of only a small percentage of state school districts to receive District Accreditation. Most recent, our school division’s commitment to providing opportunities and educating the whole child through music education was acknowledged as we were recognized as one of 2017 Best Communities for Music Education. We also had 3 schools receive the Blue Ribbon Schools of Music award. Finally, our school division was received the National Association for the Education of Homeless Children and Youth Award, acknowledging our school division’s outstanding work and support of our homeless population. All for schools within the division for academic year 2016-2017 were fully accredited except for one school. Our on-time graduation rate for 2017 is 90%. The Division continues to see an increase in participation in Advanced Placement (AP) courses and encourages earlier participation starting in the 9th grade, and participation by non-traditional AP students which supports our focus on equity. Performance on more rigorous state grade level and end of course tests demonstrate both improvement and the need for additional targeted resources and supports to close achievement gaps. In an effort to meet the new criteria set forth by the state called Profile of a Virginia Graduate beginning with this Fall, our rising Freshman, current 8th graders, additional resources will facilitate the achievement of this new expectation. The shift is from our current lens of content attainment to workforce readiness skills such as the 5 C’s or Critical Thinking, Collaboration, Communication, Creative Thinking, and Citizenship. Our division has been working tirelessly to be prepared for this significant change. With continued increases in students with disabilities and students with English as a Second Language and with the goal of preparing all students for their future, goal two is to provide additional human capital resource supports in the areas of teachers, para-educators, social workers, counselors, Instructional Technology Assistants (ITAs), Occupational Therapists, and various other positions. The total cost of Goal two $3.6 million. By making these investments, the division will be able to target and utilize resources to increase student success. This budget also includes:

• Elimination of the student Athletic fees resulting in loss of revenue of $172,651 • Expansion of the Academic and Athletic after school transportation pilot program at a cost of $100,000 • Academic and Athletic Stipends being restored to the original FY2009 levels at a cost of $22,827 • Increase the daily substitute rate by $5 at the cost of $113,856 • Discontinuance of outsourcing custodial services provided to the schools and with a transition to in-house

staff, at an additional cost of $289,772 • Debt Service cost with a net increase of $1,466,911 • Departmental increases at a cost of over $1 million

Goal #2 - Increase Human Capital Resources to Enhance Student Success

EXECUTIVE SUMMARY


Revenue Highlights – All Funds The FY 2019 School Board’s Adopted Revenue Budget is $331,391,399 or 4.6% increase. However, less the Capital Improvement Plan (CIP) budget of $30,799,918 the revenue budget is $300,591,481 representing a net increase of 3.9% over fiscal 2018 Adopted Revenue Budget. The total revenue budget consists of six revenue sources: State Sales Tax, Other State Funds, Federal Funds, City-County Funds, Other Funds, and Loans and Bonds Funds. The primary sources of revenue for SCPS are State Funds and City-County Appropriations. Fund Balance Fund Balance is the difference between assets and liabilities from the previous fiscal year. For FY 2019 the Food Service Fund Balance is $807,000 and the Fleet Services Fund Balance is $87,172 for a total Fund Balance of $894,172 for FY 2019. State Revenues The combined State Sales Tax and other State Funds equates to $142,212,157, an increase of $7,563,762 or 5.6% from FY 2018 to FY 2019. These revenues represent approximately 42.9% of SCPS’s FY 2019 revenues. Federal Revenues Federal funds total $16,021,221, an increase of $25,983 or 0.2% from FY 2018 to FY 2019. Federal revenues represent 4.8% of SCPS FY 2019 revenues. City-County (Local) Revenues This budget includes a City-County Appropriation of $128,492,093, an increase of $4,416,778 or 3.6%. Local revenues represent 38.7% of the SCPS FY 2019 revenues. Other Revenues The Other revenues total is $12,971,838, a decrease of ($295,270) or (2.2%). This decrease is primarily due to the elimination of athletic fee revenues and facility use revenues. Other revenues represent 3.9% of SCPS total budget in FY 2019. Loans and Bonds Revenue (CIP) Loans and bonds revenue total $30,799,918, an increase of $3,438,471 or 12.6% more than FY 2018. This increase is primarily associated with the scheduled renovation of Courtland High School. CIP revenues are restricted and represents 9.2% of SCPS total budget in FY 2019.

EXECUTIVE SUMMARY


FY15 FY16 FY17 FY18 FY19 $ %Actual Actual Actual Adopted

BudgetAdopted Budget

Variance Change

Revenue

FUND BALANCE -$ -$ -$ 1,381,776$ 894,172$ (487,604)$ (35.3%)

Subtotal -$ -$ -$ 1,381,776$ 894,172$ (487,604)$ (35.3%)

STATE SALES TAX 23,784,356$ 24,566,289$ 24,864,584$ 25,441,630$ 25,623,888$ 182,258$ 0.7%

STATE FUNDS TOTAL 101,785,966 101,498,955 105,752,481 109,206,765 116,588,269 7,381,504 6.8%

Subtotal 125,570,322$ 126,065,244$ 130,617,066$ 134,648,395$ 142,212,157$ 7,563,762$ 5.6%

FEDERAL FUNDS 14,183,588$ 14,251,099$ 14,937,958$ 15,995,238$ 16,021,221$ 25,983$ 0.2%

CITY-COUNTY FUNDS 162,367,871 135,580,427 124,063,078 124,075,315 128,492,093 4,416,778 3.6%

OTHER FUNDS 11,642,153 12,109,614 11,891,636 13,267,108 12,971,838 (295,270) (2.2%)

LOANS, BONDS, ETC 7,646,604 18,767,953 22,613,719 27,361,447 30,799,918 3,438,471 12.6%Subtotal 195,840,216$ 180,709,093$ 173,506,391$ 180,699,108$ 188,285,070$ 7,585,962$ 4.2%

Grand Total 321,410,539$ 306,774,337$ 304,123,456$ 316,729,279$ 331,391,399$ 14,662,120$ 4.6%

Revenue Summary - All Funds

FUND BALANCE, $894,172 , 0.27%

STATE, $142,212,157 , 42.91%

FEDERAL,$16,021,221 , 4.83%

CITY/COUNTY, $128,492,093 , 38.77%

OTHER, $12,971,838 , 3.91%

LOANS/BONDS, $30,799,918 , 9.29%

FUND BALANCE

STATE

FEDERAL

CITY/COUNTY

OTHER

LOANS/BONDS

FY19 Total Budget $331,391,399

EXECUTIVE SUMMARY


Major Budget Changes in Expenditures for All Funds The FY 2019 School Board Adopted Budget Expenditure Budget is $331,391,399. The FY 2019 School Board Adopted Budget includes the major budget adjustments below in an effort to retain and attract high quality staff coupled with allocating resources to enhance student success.

Compensation Proposal Description Amount

4% Pay Increase Teachers & Support Staff, 2 % Pay Increase for Administrators, Evergreen Study Recommendations - Bring to Minimum (One Year) and Hybrid Range Penetration/Classification Date Parity Solutions (Year One of Three Years) $6.9 million

Investment in Human Capital Resources Description Amount

28 Instruction Contracted Positions $ 2 million

24 Special Education Contracted Positions $ 1.3 million

8 Technology ITA Contracted Positions $ .3 million

Total - 60 Contracted Positions (New) $ 3.6 million

Department Non Compensation Adjustments Description Amount

Instruction Non-comp $ 354,125

Instruction - Dual Enrollment $ 66,125

Print Shop $ 5,000

Human Resources $ 24,286

Finance $ 16,500

Health Services $ 35,319

Transportation Services $ 194,455

Maintenance Services $ 121,862

Joint Fleet Service Fund Balance Use Adj. $ 60,172

Food Service Fund Balance Use Adj. $ 469,362

Total $ 1.3 million

EXECUTIVE SUMMARY


Program Initiatives Description Cost

Debt Service Increase $ 1,466,911 Special Education Hourly Paraeducators, Increase in Substitute Budget Lines & Contracted Services $ 2,464,901

Elimination of the Student Athletic Fee $ 172,651

Daily Substitute Rate Increase - $5 Daily $ 113,856

Fully Restore Academic & Athletic Stipends $ 22,827

Activity Bus Pilot Expansion $ 100,000

In -house Custodial Services Transition $ 289,772 In order for the Division to remain financially viable, hire and retain quality staff and increase student outcomes, the division is hopeful that state and local funding will continue to increase in the out years.

EXECUTIVE SUMMARY




Variance Change

Expenditures

INSTRUCTION 179,084,434$ 181,434,825$ 185,901,974$ 192,260,512$ 199,334,937$ 7,074,425$ 3.7%

ADMINISTRATION 9,369,637 9,715,960 10,250,635 10,479,453 10,987,877 508,424 4.9%

TRANSPORTATION 19,229,915 19,526,940 20,021,940 20,764,384 21,361,348 596,964 2.9%

MAINTENANCE 20,790,709 20,713,303 21,442,790 21,786,011 22,254,239 468,228 2.1%

CAPITAL PROJECTS 6,204,768 19,498,756 26,802,397 27,361,447 30,799,918 3,438,471 12.6%

TECHNOLOGY 7,287,846 7,421,013 8,114,629 8,714,069 9,176,621 462,552 5.3%

DEBT SERVICE 65,870,221 39,222,690 24,818,087 25,581,896 27,048,807 1,466,911 5.7%

FOOD SERVICE 8,518,146 8,843,068 9,291,431 9,781,507 10,427,652 646,145 6.6%

Grand Total 316,355,676$ 306,376,554$ 306,643,882$ 316,729,279$ 331,391,399$ 14,662,120$ 4.6%

Expenditure Summary - All Funds

INSTRUCTION, $199,334,937 ,

60.14%

ADMINISTRATION, $10,987,877 ,

3.32%

TRANSPORTATION, $21,361,348 ,

6.45%

MAINTENANCE, $22,254,239 ,

6.72%

CAPITAL PROJECTS,

$30,799,918 , 9.29%

TECHNOLOGY, $9,176,621 ,

2.77%

DEBT SERVICE, $27,048,807 ,

8.16%FOOD SERVICE, $10,427,652 ,

3.15%

INSTRUCTION

ADMINISTRATION

TRANSPORTATION

MAINTENANCE

CAPITAL PROJECTS

TECHNOLOGY

DEBT SERVICE

FOOD SERVICE


EXECUTIVE SUMMARY


Expenditure Highlights All Funds The FY 2019 School Board Adopted Budget Expenditure Budget is $331,391,399. Expenditure Adjustments by Category This Adopted Budget includes eight major expenditure categories: instruction, administration (which includes administrative personnel as well as attendance and health services personnel), transportation/fleet services, maintenance services, capital projects, technology, debt service, and food services. Instruction The Adopted Instruction expenditure budget by category is $199,334,937 or 60.15% of the total budget (less CIP and Debt Service the instruction budget is 73% of the total budget). The net increase over the FY 2018 Adopted Budget is $7,074,425 or 3.7%. The total Instruction budget includes: Funds 1, 2, 4 and 5. Administrative Services/Attendance/Health and Psychological Services The Adopted Administration expenditure budget by category is $10,987,877 or 3.32% of the total budget which reflects a net increase of $508,424 or 4.9%. Transportation/Fleet Services The Adopted Transportation/Fleet combined expenditure budget by category is $21,361,348 or 6.45% of the total budget, which includes an increase of $596,964 or 2.9%. The total Transportation budget includes: Funds 1, 5 and 7. Maintenance Services The Adopted Maintenance expenditure budget by category is $22,254,239 or 6.72% of the total budget, which reflects an increase of $468,228 or 2.1%. The total Maintenance Services budget includes Funds 3 and 5. Capital Projects The Adopted Capital Projects budget is $30,799,918 or 9.29% of the total budget, which includes a $3,438,471 increase or 12.6%. This increase is due primarily to the Courtland High School renovation. Technology Services The Adopted Technology Services expenditure budget by category is $9,176,621, which is 2.77% of the total budget, which reflects an increase of $462,552 or 5.3%. The total Technology budget includes: Fund 1 and Fund 5. Debt Service The Adopted Budget for Debt Service is $27,048,807 or 8.16% of the total budget, which reflects an increase of $1,466,911 or 5.7%. This increase is due primarily to the issuance of new debt on bonds to fund the Adopted CIP for FY 2019. Food Services The Adopted Food Service expenditure budget by category is $10,427,652, which is 3.15% of the total budget, which reflects an increase of $646,145 or 6.6%. This increase is due primarily to new cafeteria equipment that will need to be purchased in FY 2019.

EXECUTIVE SUMMARY




Variance Change

1000 SALARIES/WAGES 140,833,662$ 144,701,036$ 147,294,235$ 149,652,877$ 159,769,812$ 10,116,935$ 6.8%

2000 EMPLOYEE BENEFITS 64,912,920 61,598,343 67,675,883 73,166,118 73,392,404 226,286 0.3%

Total 205,746,581$ 206,299,380$ 214,970,118$ 222,818,995$ 233,162,216$ 10,343,221$ 4.6%

3000 PURCHASED SERVICES 21,608,445$ 30,285,914$ 37,859,104$ 39,467,904$ 43,865,237$ 4,397,333$ 11.1%

5000 OTHER CHARGES 9,419,374 8,728,848 9,103,514 9,689,056 9,719,087 30,031 0.3%

6000 MATERIALS & SUPPLIES 11,598,316 16,259,094 14,753,677 14,148,031 12,926,675 (1,221,356) (8.6%)

8000 CAPITAL OUTLAY 2,664,815 5,590,229 5,142,332 5,055,397 4,701,377 (354,020) (7.0%)

9000 DEBT SERVICES 65,318,146 39,213,090 24,810,137 25,549,896 27,016,807 1,466,911 5.7%

9000 HOLDBACK - - 5,000 - - - 0.0%

Total 110,609,095$ 100,077,174$ 91,673,764$ 93,910,284$ 98,229,183$ 4,318,899$ 4.6%

Grand Total 316,355,676$ 306,376,554$ 306,643,882$ 316,729,279$ 331,391,399$ 14,662,120$ 4.6%

Expenditure Summary by Generic Objects - All Funds

1000 SALARIES/WAGES, $159,769,812 , 48.21%

2000 EMPLOYEE BENEFITS, $73,392,404 ,

22.15%

3000 PURCHASED SERVICES, $43,865,237 ,

13.24%

5000 OTHER CHARGES, $9,719,087 , 2.93%

6000 MATERIALS & SUPPLIES,

$12,926,675 , 3.90%

8000 CAPITAL OUTLAY,

$4,701,377 , 1.42%

9000 DEBT SERVICES, $27,016,807 , 8.15%

1000 SALARIES/WAGES 2000 EMPLOYEE BENEFITS 3000 PURCHASED SERVICES

5000 OTHER CHARGES 6000 MATERIALS & SUPPLIES 8000 CAPITAL OUTLAY

9000 DEBT SERVICES


EXECUTIVE SUMMARY


Expenditure Highlights by Generic Objects

Salaries/Wages – The adopted salaries/wages expenditure budget is $159,769,812, which reflects a net increase of $10,116,935 or 6.8%. Increased accountability and compliance requirements means the division should target its resources to support student success.

FY08 Adopted

FTEs (Base Year)

FY12 Adopted

FTEs

FY13 Adopted

FTEs

FY14 Adopted

FTEs

FY15 Adopted

FTEs

FY16 Adopted

FTEs

FY17 Adopted

FTEs

FY18 Adopted

FTEs

FY19 Adopted

FTEs

3,307 3,026 3,027 3,010 3,018 3,079 3,107 3,095 3,197

Between FY 2008 and FY 2014 297 FTEs were eliminated and the division has begun to slowly restore some of these positions. Between FY 2008 and FY 2019 the division eliminated approximately 110 net full-time equivalent (FTE) positions, primarily through attrition. However, most of the positions were eliminated through a voluntary Early Retirement Incentive Program (ERIP) with the effective dates of June 30, 2009, June 30, 2010, June 30, 2011, and June 30, 2016. FY 2019 Adopted Budget position increases are primarily in the area of instruction.

Fiscal Year

FY12 Adopted

FY13 Adopted

FY14 Adopted

FY15 Adopted

FY16

Adopted

FY17

Adopted

FY18

Adopted

FY19

Adopted

Salary Adjustments

1% COLA & Prorated

$600 Bonus

None 5.8% pay

raise was to offset the 5%

Employee VRS Pick Up

Prorated $900

bonus

Step Increase & 1% COLA

3% COLA 2% COLA 2% COLA

4% Teachers & Support Staff

plus Evergreen Solutions,

2% Administrators

After consultation with Evergreen personnel and through feedback from the Employee Compensation Focus Group, the 3 year phased hybrid compensation plan for employees includes:

● 4% pay increase for teachers and support staff ● ⅓ implementation of the hybrid range/classification solutions (Year One of Three) ● Bring to Minimum solution (para-educators, instructional technology aides, bus aides, school

security officers) (Year One – Full Implementation) ● 2% pay increase for administrators

The advantages to this hybrid compensation proposal include:

● All employees will see a pay increase ● FY 2019 starting salaries are higher ● Teachers under step 15 will receive a higher pay increase which is important during the teacher

shortage we are experiencing

EXECUTIVE SUMMARY


Expenditure Highlights by Generic Objects (continued) Employee Benefits - The Adopted benefits expenditure budget is $73,392,404, which reflects an increase of $226,286 or 0.3%. The net small increase is attributable to several factors including decreased professional and non-professional VRS rates and health insurance costs for the school division (employer side). The specific annual health insurance and VRS/GLI trend data are as follows in the chart below:

Employee Benefits Major Trends – By way of history, in FY 2014, the school division introduced a new health insurance plan that was a mid-level plan, which had benefits between the most robust plan and the lowest benefit plan. In introducing the new plan, the employee's rates for the most robust plan the prior year became the employee's rate for the new mid-level plan, essentially having the employee buy up to the most robust plan benefit. In addition, the employer rates were set to give the same contribution levels to the most robust and lowest plan. Thus, if an employee chose to remain on the more robust plan, as a single subscriber they saw a monthly increase in premium in the amount of $34.75 or 39%. In FY 2017, the division added a fourth health plan called the Bronze Plan for non-contracted employees to minimize potential Health Reform penalties. In FY 2018, to mitigate rising health insurance costs, the School Board embarked upon establishing a five year Health Insurance Action Plan. Specifically, in FY 2018, the school division renegotiated prescription drug costs, raised its stop-loss deductible, increased dental premiums to employee by 25%, and employee medical premiums by 5% and overall reduced employer health care costs by $1.8 million. To build capacity, the division has continued to review and implement health insurance modernization strategies. The FY 2019 modernization strategies include, increasing employee contributions since many employees have stated that they are willing to keep the rich plan and pay for it, added a new employee plus spouse tier, revised the KeyCare Expanded and KeyCare 500 plan design by increasing copays by $5, revised the prescription formulary, revised prescription drug copayment charges, added a new prescription tier 4 level, and eliminated the KeyCare 200 plan. Overall, for the FY 2019 Adopted Budget, salaries/wages and employee benefits comprise 70.36% or $233,162,216 million of the total budget. When CIP and debt service expenditures are excluded, salaries/wages and employee benefits make up 85.24% of the budget.

FY 2015 FY 2016 FY 2017 FY 2018 FY 2019

VRS/RetireeHealth Credit

Rate(Professional

Group)

20.56% (15.56% Paid by employer,

5% paid by employee)

20.12% (15.12% Paid by

employer, 5% paid by

employee)

20.77% (15.77% Paid by

employer, 5% paid by employee)

22.55% (17.55% Paid by


21.88% (16.88% Paid by


VRS Rates(Non-Professional

Group)

13.17% (8.17% Paid by employer,

5% paid by employee)

13.17% (8.17% Paid by employer, 5%

paid by employee)

11.62% (6.62% Paid by


11.62% (6.62% Paid by


11.3% (6.30% Paid by


Health Insurance Rate Increases

2% Paid by the employer 1% paid by the employee

No increases11.8% Paid by the employer 5% paid by the employee

5.3% Paid by the employer 5% paid by the employee

No Increase for Employer

Varied Increases for Employees

Group Life Insurance Rate Increases

1.19% (Paid by

employer)

1.19% (Paid by

employer)

1.31% (Paid by

employer)

1.31% (Paid by

employer)

1.31% (Paid by employer)

EXECUTIVE SUMMARY


Retiree Health Insurance (GASB45)

In June 2004, the Government Accounting Standards Board (GASB) released Statement 45, which revised the Generally Accepted Accounting Principles (GAAP) accounting standards for post-employment benefits other than pensions. This standard applies to post-employment medical benefits that are provided to school and government employees. Prior to the new standard, these benefits were accounted on a pay-as-you-go basis. The new standard requires that these benefits be accounted for on an accrual basis and the OPEB liability be reflected on the face of the entity’s financial statements. On June 27, 2011, the School Board established a trust fund with the contribution of $1.4 million. This trust fund contribution was funded by FY 2011 carryover funds. An additional $1 million OPEB contribution was deposited in FY 2014 from prior year carryover funds. As of June 30, 2018, the trust fund market value is $3.4 million. SCPS retiree health, dental, and prescription insurance premium expenditures as follows: Retiree Insurance Premium Expenditure Trend Data

FY 2009 Actual $1.8 million FY 2010 Actual $2.3 million FY 2011 Actual $2.7 million FY 2012 Actual $3.2 million FY 2013 Actual $3.5 million FY 2014 Actual $3.7 million FY 2015 Actual $3.9 million FY 2016 Actual $4.3 million FY 2017 Actual $4.5 million FY 2018 Adopted Budget $4.9 million FY 2019 Adopted Budget $4.9 million

Over the past few years, the School Board has taken strategic measures to reduce its retiree health insurance liability. In addition to the School Board establishing an irrevocable trust fund in FY 2011, several School Board policies were revised to modify retirement eligibility requirements and the division’s retiree health insurance contribution amounts. Further, in FY 2014, the school division added a mid-level health insurance plan for active employees and retired employees who are not yet Medicare eligible. In addition, the Division has outsourced student dining services to reduce post-employment benefit payments. For the FY2019 budget, the mid- level health insurance plan (KeyCare 200) was eliminated due to low participation. The school division is currently creating a five year health insurance strategic action plan in hopes of providing quality insurance benefits within the available resources. Cumulative health insurance savings for FY18 and for FY19 is a total of $3.6 million. The division’s OPEB liability is $238 million as of June 30, 2018 with a projected annual contribution of $19 million. As medical costs continue to increase, the School Board will continue to implement initiatives to lower the school division’s retiree health insurance expenditures over time.

EXECUTIVE SUMMARY


Expenditure Highlights by Generic Objects (continued)

Purchased Services – The Purchased Services expenditure budget is $43,865,237, which reflects an increase of $4,397,333 or 11.1%. This object code primarily consists of services acquired from outside sources on a fee basis or fixed income contract basis. The majority of the increase is directly related to the beginning of the Courtland High School renovation within the CIP plan. Other Charges – The Other Charges expenditure budget is $9,719,087, which reflects an increase of $30,031 or 0.3%. This object code includes utility, travel, and insurance costs. This increase is primarily due to projected increase in Fuel, Oil, and Gas as well as miscellaneous fees. Materials and Supplies – The Materials and Supplies expenditure budget is $12,926,675, which reflects a decrease of ($1,221,356) or (8.6%). This object code includes articles or commodities that are consumed or materially altered when used and minor equipment that is not capitalized, including any equipment costing less than $5,000. The majority of the decrease is directly related to the CIP plan. Capital Outlay – The Capital Outlay expenditure budget is $4,701,377 which reflects a decrease of ($354,020) or (7.0%). This object code includes outlays that result in the acquisition of or additions to capitalized assets costing $5,000 or more. This is primarily due to the decrease in the CIP purchases for this expense code. Debt Service – The Debt Service budget is $27,016,807, which reflects an increase of $1,466,911 or 5.7% over the FY 2018 Adopted budget. This net increase is due to new bond issuances for the FY 2019 CIP being offset by the retirement of older bonds. The total debt service budget is $27,048,807 after including $32,000 in bank fees. In summary, resources are being targeted to provide employee pay increases, human capital to support success for an increasingly diverse student population, and budget adjustments for other programmatic needs.

EXECUTIVE SUMMARY


Summary Budget Information by Generic Object All Funds



Variance Change

1000 SALARIES/WAGES 140,833,662$ 144,701,036$ 147,294,235$ 149,652,877$ 159,769,812$ 10,116,935$ 6.8%


Total 205,746,581$ 206,299,380$ 214,970,118$ 222,818,995$ 233,162,216$ 10,343,221$ 4.6%


5000 OTHER CHARGES 9,419,374 8,728,848 9,103,514 9,689,056 9,719,087 30,031 0.3%


8000 CAPITAL OUTLAY 2,664,815 5,590,229 5,142,332 5,055,397 4,701,377 (354,020) (7.0%)

9000 DEBT SERVICES 65,318,146 39,213,090 24,810,137 25,549,896 27,016,807 1,466,911 5.7%

9000 HOLDBACK - - 5,000 - - - 0.0%

Total 110,609,095$ 100,077,174$ 91,673,764$ 93,910,284$ 98,229,183$ 4,318,899$ 4.6%

Grand Total 316,355,676$ 306,376,554$ 306,643,882$ 316,729,279$ 331,391,399$ 14,662,120$ 4.6%

Expenditure Summary by Generic Objects - By Fiscal Year

Summary FY19 Budget Information by Generic Object by Fund - All Funds

Fund 1 Fund 2 Fund 3 Fund 4 Fund 5 Fund 5 Fund 7

Object/DescriptionGOVERNOR'S

SCHOOLDETENTION

CENTERFOOD

SERVICESREGIONAL ADULT ED CIP* OPERATING

FLEET SERVICE

Grand Total

1000 SALARIES/WAGES 963,417$ 713,277$ 1,444,847$ 613,376$ -$ 155,023,132$ 1,011,767$ 159,769,816$

2000 EMPLOYEE BENEFITS 379,061 293,482 986,849 117,771 - 71,200,023 415,211 73,392,397

Personnel Related 1,342,478$ 1,006,759$ 2,431,696$ 731,147$ -$ 226,223,155$ 1,426,978$ 233,162,213$

3000 PURCHASED SERVICES 230,169$ -$ 7,993,826$ 16,362$ 23,135,500$ 12,327,653$ 161,727$ 43,865,237$

5000 OTHER CHARGES 125,903 - 320,350 6,227 - 9,166,678 99,931 9,719,089

6000 MATERIALS & SUPPLIES 430,641 - 258,100 12,936 3,405,580 7,704,027 1,115,392 12,926,676

8000 CAPITAL OUTLAY - - 319,000 - 4,258,838 36,367 87,172 4,701,377

9000 DEBT SERVICES - - - - - 27,016,807 - 27,016,807

Non-Personnel Related 786,713$ -$ 8,891,276$ 35,525$ 30,799,918$ 56,251,532$ 1,464,222$ 98,229,186$

Grand Total 2,129,191$ 1,006,759$ 11,322,972$ 766,672$ 30,799,918$ 282,474,687$ 2,891,200$ 331,391,399$

Expenditure Budget Overview by Generic Objects - By Fund

*CIP – Capital Improvement Plan

EXECUTIVE SUMMARY


Function Description

Fund 1Governor's

School

Fund 2 Detention

Center

Fund 3 Food

Services

Fund 4 Regional Adult Ed

Fund 5 Cip*

Fund 5 Operating

Fund 7 Fleet

Service Total

1100 CLASSROOM INSTRUCTION 1,972,244$ 780,225$ -$ 766,672$ -$ 154,668,867$ -$ 158,188,008$ 1210 GUIDANCE SERVICES - - - - - 6,612,047 - 6,612,047 1220 SCHOOL SOCIAL WORKERS SVC - - - - - 2,784,783 - 2,784,783 1230 HOMEBOUND INSTRUCTION - - - - - 199,600 - 199,600 1310 IMPROVEMT OF INSTRUCTION - - - - - 10,643,440 - 10,643,440 1311 GUIDANCE SERVICES - - - - - 28,098 - 28,098 1312 TESTING SERVICES - - - - - 38,533 - 38,533 1320 MEDIA SERVICES - - - - - 4,523,947 - 4,523,947 1400 INSTRUC SUPPORT-SCH ADMIN - - - - - 67,788 - 67,788 1410 OFFICE OF THE PRINCIPAL - 226,534 - - - 16,022,159 - 16,248,693 2110 BOARD SERVICES - - - - - 226,268 - 226,268 2120 EXECUTIVE ADMIN SERVICES - - - - - 1,044,235 - 1,044,235 2130 PUBLIC INFORMATION - - - - - 627,438 - 627,438 2140 HUMAN RESOURCES - - - - - 1,466,274 - 1,466,274 2150 PLANNING SERVICES - - - - - 96,822 - 96,822 2160 FISCAL SERVICES - - - - - 1,531,112 - 1,531,112 2170 PURCHASING - - - - - 168,074 - 168,074 2220 HEALTH SERVICES - - - - - 4,332,069 - 4,332,069 2230 PSYCHOLOGICAL SERVICES - - - - - 1,495,585 - 1,495,585 3100 TRANSP - MGMT & DIRECTION - - - - - 1,737,822 - 1,737,822 3200 VEHICLE OPERATION SVCS - - - - - 14,568,288 - 14,568,288 3400 VEHICLE MAINTENANCE SVCS 3,700 - - - - 2,160,338 2,891,200 5,055,238 4100 MAINT - MGMT & DIRECTION - - - - - 1,117,128 - 1,117,128 4200 BUILDING SERVICES - - 48,320 - - 19,484,319 - 19,532,639 4300 GROUNDS SERVICES - - - - - 201,298 - 201,298 4400 EQUIPMENT SERVICES - - 847,000 - - 319,463 - 1,166,463 4500 VEHICLE SERVICES - - - - - 236,711 - 236,711 5100 SCHOOL FOOD SERVICES - - 10,427,652 - - - - 10,427,652 6500 BLDG ACQ & CONSTR SVCS - - - - 30,799,918 - - 30,799,918 6810 TECHNOLOGY - CLASSROOM 26,000 - - - - 1,412,000 - 1,438,000 6820 TECHNOLOGY -INSTRUCT. SUP 127,247 - - - - 6,045,051 - 6,172,298 6830 TECHNOLOGY-ADMINISTRATION - - - - - 1,208,443 - 1,208,443 6850 TECHNOLOGY-TRANSPORTATION - - - - - 240,471 - 240,471 6860 TECHNOLOGY-MAINTENANCE - - - - - 117,409 - 117,409 7100 DEBT SERVICE - - - - - 27,048,807 - 27,048,807 Grand Total 2,129,191$ 1,006,759$ 11,322,972$ 766,672$ 30,799,918$ 282,474,687$ 2,891,200$ 331,391,399$

Expenditure Summary by Sub-Function - All Funds

EXECUTIVE SUMMARY


FY 2019 Expenditure Summary Reports – All Funds

Object Description

Fund 1 Governor's

School

Fund 2 Detention

Center

Fund 3 Food

Services


Fund 5 Cip*

Fund 5Operating

Fund 7 Fleet

Service Total

1110 COMP OF DIRECTORS 121,172$ -$ -$ -$ -$ 2,245,822$ 119,201$ 2,486,195$ 1111 COMP OF BOARD MEMBERS - - - - - 84,000 - 84,000 1112 COMP OF SUPERINTENDENT - - - - - 195,000 - 195,000 1113 COMP OF ASST SUPTS - - - - - 304,369 - 304,369 1115 TRAVEL ALLOWANCE - - - - - 18,400 - 18,400 1116 RECERTIFICATION SPCLST - - - - - 92,608 - 92,608 1117 SPECIALISTS - - - - - 141,622 - 141,622 1121 COMP OF TEACHERS 689,038 541,286 - 526,728 - 97,987,577 - 99,744,629 1123 COORDINATOR - - - - - 1,072,528 - 1,072,528 1124 COMP OF INST SUPERVISORS - - - - - 185,898 - 185,898 1126 COMP OF PRINCIPALS - 120,639 - - - 3,613,008 - 3,733,647 1127 COMP OF ASS'T PRINCIPALS - - - - - 3,483,334 - 3,483,334 1130 COMP-PROF SUPV PERSONNEL - - 590,554 - - 788,084 - 1,378,638 1131 COMP OF SCHOOL NURSES - - - - - 1,385,696 - 1,385,696 1132 COMP OF PSYCHOLOGISTS - - - - - 1,053,699 - 1,053,699 1134 COMP OF SOCIAL WORKERS - - - - - 1,400,699 - 1,400,699 1135 SUPERVISOR - - - - - 168,225 - 168,225 1136 SUPERVISOR - MAINTENANCE - - - - - 199,594 - 199,594 1139 COMP OF THERAPISTS - - - - - 756,444 - 756,444 1140 COMP-TECHNICAL PERSONNEL 92,894 - - - - 1,597,578 - 1,690,472 1141 COMP OF TEACHER ASS'TS - - - 45,252 - 9,575,798 - 9,621,050 1142 COMP-HEALTH/SAFETY OFFICE - - - - - 283,913 - 283,913 1145 COMP OF CAFETERIA WORKERS - - 555,902 - - - - 555,902 1148 CLINICAL ASSISTANTS - - - - - 69,515 - 69,515 1150 COMP OF CLERICAL STAFF 57,313 45,352 42,923 33,296 - 6,104,142 117,472 6,400,498 1151 HOURLY PARA - - - - - 1,182,427 - 1,182,427 1161 COMP OF MAINT EMPLOYEES - - 41,828 - - 2,725,932 - 2,767,760 1165 COMP OF MECHANICS - - - - - - 765,394 765,394 1170 DRIVER PAY - - - - - 5,630,250 - 5,630,250 1191 COMP OF CUSTODIANS - - - - - 2,929,960 - 2,929,960 1260 COMP OF MECHANICS - O/T - - - - - - 3,500 3,500 1261 COMP OF MAINTENANCE - O/T - - - - - 68,000 - 68,000 1282 DRIVER OVER 20 HOURS - - - - - 1,210,907 - 1,210,907 1284 DRIVER OVER 40 HOURS - - - - - 10,000 - 10,000 1285 AIDES OVER 20 HOURS - - - - - 173,778 - 173,778 1286 AIDES OVER 40 HOURS - - - - - 3,000 - 3,000 1290 CUSTODIANS/OVERTIME/SUBS - - - - - 44,063 - 44,063 1291 OVERTIME-FLSA - - - - - 70,000 - 70,000 1297 HOURLY CUSTODIAN - - - - - 1,365,300 - 1,365,300 1321 COMP OF HOMEBOUND TCHRS - - - - - 117,348 - 117,348 1339 THERAPISTS - PART-TIME - - - - - 73,836 - 73,836 1340 DRIVER AIDE - - - - - 708,722 - 708,722 1350 CLERICAL - PART-TIME - - - 6,625 - 54,281 - 60,906 1361 MAINTENANCE - SUMMER - - - - - 181,188 - 181,188 1520 COMP OF SUB TEACHERS - 6,000 - - - 2,359,186 - 2,365,186 1521 COMP-NURSING SUBSTITUTE - - - - - 60,438 - 60,438 1535 CAFETERIA MONITORS - - 174,640 - - - - 174,640 1540 CLERICAL - SUBS/OVERTIME - - - - - 69,591 - 69,591 1544 NON-CONTRACTED DRIVER - - - - - 92,400 - 92,400 1545 NON-CONTRACTED BUS AIDE - - - - - 25,256 - 25,256 1600 COMP - SUPPLEMENTS - - - - - 1,281,690 6,200 1,287,890 1610 SUPPLEMENTAL PAY - - 38,000 1,475 - 1,525,393 - 1,564,868 1611 SUPP PAY/SUMMER ENRICHMT 3,000 - - - - - - 3,000 1620 NON-CONTRACTED COMP - - - - - 8,128 - 8,128 1630 FACILITY USE - OVERTIME - - 1,000 - - 40,000 - 41,000 1650 NATIONAL BOARD TCHR BONUS - - - - - 204,505 - 204,505

Fiscal Year 2019 Expenditure Summary by Object - All Funds

EXECUTIVE SUMMARY


Object Description

Fund 1 Governor's

School

Fund 2 Detention

Center

Fund 3 Food

Services


Fund 5 Cip*

Fund 5Operating

Fund 7 Fleet

ServiceTotal

2100 FICA 69,979 51,751 91,835 45,262 - 10,969,700 71,198 11,299,725 2210 VRS (PLAN 1 & 2) 146,743 94,730 127,055 28,409 - 17,826,561 71,274 18,294,772 2220 VRS (HYBRID) 3,851 16,171 7,701 - - 3,620,066 13,509 3,661,298 2300 HOSPITALIZATION 125,311 105,887 505,028 37,270 - 28,472,379 195,902 29,441,777 2301 RETIREE HEALTH INSURANCE - - 119,965 - - 3,541,520 29,120 3,690,605 2303 RETIREE PRESCRI DRUG PROG - - 67,274 - - 997,631 - 1,064,905 2310 DENTAL INSURANCE 6,631 5,259 23,325 1,785 - 1,380,585 9,425 1,427,010 2311 RETIREE DENTAL INSURANCE - - 2,914 - - 115,985 1,370 120,269 2400 GROUP LIFE INSURANCE 12,581 9,265 15,665 2,374 - 1,861,686 13,117 1,914,688 2500 DISABILITY INS (PLAN 1&2) 2,359 1,592 3,937 498 - 323,929 2,122 334,437 2510 DISABILITY INS (HYBRID) 81 340 193 - - 79,698 708 81,020 2705 SUPERINTENDENT'S ANNUITY - - - - - 12,000 - 12,000 2710 ANNUITY FOR NON-VRS EMP. - - - - - 36,000 - 36,000 2750 RETIREE HEALTH CREDIT 11,525 8,487 7,602 2,173 - 1,598,313 2,776 1,630,876 2800 RETIREE SICK LEAVE PAY - - 14,355 - - 105,979 - 120,334 2810 ANNUAL LEAVE PAYOFF - - - - - 257,991 4,690 262,681 3000 PURCHASED SERVICES 76,469 - 60,000 13,098 23,135,500 4,446,216 136,300 27,867,583 3001 PROFESSIONAL IMPROVEMENT - - 375 1,400 - 561,097 2,804 565,676 3002 PRINTING/BINDING 4,000 - - - - 19,126 - 23,126 3006 WORKER'S COMPENSATION - - 52,168 - - 547,533 - 599,701 3007 RECRUITING EXPENSES - - - - - 20,010 - 20,010 3008 STAFF TRAINING - - - - - 2,454 - 2,454 3009 STUDENT TRAINING - - - - - 3,263 - 3,263 3014 VERIZON MAINTENANCE 50,000 - - - - - - 50,000 3015 FEES & RELATED SERVICES - - 7,863,283 - - 19,605 - 7,882,888 3017 UNIFORM RENTALS - - - - - 9,874 4,500 14,374 3101 INSTRUCTIONAL DEVELOPMENT 15,000 - - - - - - 15,000 3102 TUITION ASSISTANCE - - - 540 - - - 540 3104 FIELD TRIPS 75,000 - - - - - - 75,000 3110 MEDICAL SERVICES - - - - - 15,020 - 15,020 3130 PROFESSIONAL SERVICES - - - - - 30,152 - 30,152 3133 TESTING SERVICES - - - - - 24,085 - 24,085 3180 LEGAL FEES - - - - - 117,254 - 117,254 3308 VEHICLE REPAIRS 1,200 - - - - 136,144 - 137,344 3309 BUS REPAIRS - - - - - 2,101,913 - 2,101,913 3310 REPAIRS TO EQUIPMENT - - 18,000 - - 170,490 3,500 191,990 3311 MAINT SERVICES - BLDGS - - - - - 80,000 - 80,000 3313 TECHNICAL MAINTENANCE - - - - - 503,186 - 503,186 3314 OTHER BUS REPAIRS - - - - - 10,000 - 10,000 3320 MAINTENANCE CONTRACTS - - - 1,324 - 438,644 14,623 454,591 3321 LEASE/RENTAL CONTRACTS - - - - - 3,599 - 3,599 3322 XEROX MAINTENANCE 3,000 - - - - - - 3,000 3330 D P SOFTWARE SUPPORT - - - - - 362,302 - 362,302 3420 IN-LIEU-OF TRANSPORTATION - - - - - 42,826 - 42,826 3430 TRANS SERVICE BY CONTRACT - - - - - 206,800 - 206,800 3600 ADVERTISING - - - - - 8,266 - 8,266 3612 ROBOTICS/TEAM COACHING 5,500 - - - - - - 5,500 3840 REGIONAL TUITION - - - - - 2,447,794 - 2,447,794 5101 ELECTRICITY - - - - - 5,208,868 75,000 5,283,868 5102 FUEL OIL/GAS - - - - - 1,539,391 15,000 1,554,391 5103 WATER/SEWAGE FEES - - - - - 756,256 4,389 760,645 5201 POSTAGE 1,000 - 4,000 - - 52,016 - 57,016 5202 UPS SERVICE - - - - - 1,769 - 1,769 5203 TELEPHONE 4,463 - 1,000 680 - 185,717 1,043 192,903 5204 DATA COMMUNICATION LINES - - - - - 153,499 - 153,499


EXECUTIVE SUMMARY


Object Description

Fund 1 Governor's

School

Fund 2 Detention

Center

Fund 3 Food

Services


Fund 5 Cip*

Fund 5Operating

Fund 7 Fleet

ServiceTotal

5205 SITE CONNECTIONS 100,000 - - - - - - 100,000 5300 FIRE & LIABILITY INS 2,596 - - - - 323,364 - 325,960 5302 UNEMPLOYMENT COMP INS - - - - - 25,681 - 25,681 5309 FLEET INSURANCE - - - - - 106,604 1,600 108,204 5401 LEASE/RENTALS 9,344 - 5,000 4,061 - 435,792 2,300 456,497 5500 TRAVEL 8,500 - 10,000 1,486 - 214,724 100 234,810 5800 MISCELLANEOUS - - 300,000 - - 32,000 - 332,000 5801 DUES/LICENSES - - 350 - - 48,038 499 48,887 5806 SUBSCRIPTIONS/JOURNALS - - - - - 3,578 - 3,578 5810 MEMBERSHIPS (PROGRAMS) - - - - - 18,981 - 18,981 5811 MEMBERSHIPS (DIVISION) - - - - - 60,400 - 60,400 6000 MATERIALS & SUPPLIES 97,202 - 77,600 12,936 - 2,185,689 - 2,373,427 6001 OFFICE SUPPLIES - - 30,000 - - 160,333 1,500 191,833 6002 TEXTBOOKS - - - - - 158,105 - 158,105 6004 MEDICAL & DENTAL SUPPLIES - - - - - 66,382 - 66,382 6005 CUSTODIAL SUPPLIES - - - - - 231,711 - 231,711 6006 AGRICULTURAL SUPPLIES - - - - - 25,914 - 25,914 6007 BUILDING SUPPLIES - - - - - 375,035 - 375,035 6008 GASOLINE/OIL/LUBRICANTS 2,500 - 500 - - 1,337,676 10,000 1,350,676 6009 REPAIR PARTS/SUPPLIES - - 150,000 - - 443,527 769,287 1,362,814 6011 LIBRARY BOOKS & SUPPLIES - - - - - 288,505 - 288,505 6012 OTHER OPERATING SUPPLIES - - - - - 18,689 14,296 32,985 6014 ATHLETIC SUPPLIES - - - - - 47,167 - 47,167 6015 COMPUTER SUPPL/SOFTWARE 26,000 - - - - 1,429,698 2,545 1,458,243 6016 TESTING MATERIALS - - - - - 92,965 - 92,965 6017 UNIFORMS - - - - - 2,229 1,000 3,229 6018 SAFETY SUPPLIES - - - - - 1,877 - 1,877 6019 OTHER EXPENSES FOR BOARD - - - - - 1,500 - 1,500 6024 TECHNOLOGY SUPPLIES - - - - 3,405,580 118,000 - 3,523,580 6028 TIRES & TUBES - NEW - - - - - - 190,000 190,000 6029 TIRES - RECAPPED - - - - - - 62,000 62,000 6030 CLEANING SUPPLIES - - - - - - 1,500 1,500 6034 ASSISTIVE TECHNOLOGY - - - - - 32,300 - 32,300 6035 COMPUTER SOFTWARE - - - - - 62,514 - 62,514 6036 COMPUTER SUPPLIES - - - - - 125,639 - 125,639 6041 SCHOOL SUPPORT SUPPLIES - - - - - 43,578 - 43,578 6042 PARENT EDUCATION SUPPLIES - - - - - 1,500 - 1,500 6045 BAND SUPPLIES - - - - - 60,308 - 60,308 6046 ACADEMIC ACTIVITIES SUPP - - - - - 33,579 - 33,579 6049 FLUIDS/LUBRICANTS - - - - - - 63,000 63,000 6060 FOOD - - - - - 31,934 - 31,934 6092 EMPLOYEE RECOGNITION PROG - - - - - 6,000 - 6,000 6093 INSTRUCT PROGRAM SUPPLIES - - - - - 16,900 - 16,900 6095 GUIDANCE SUPPLIES - - - - - 6,651 - 6,651 6099 MAINTENANCE SUPPLIES - - - - - 43,800 - 43,800 6100 STRINGS PROGRAM SUPPLIES - - - - - 37,850 - 37,850 6101 TESTING SUPPLIES - - - - - 16,137 - 16,137 6102 SUPPLEMENTAL MATERIALS - - - - - 47,460 - 47,460 6104 CHORUS PROGRAM - - - - - 16,252 - 16,252 6150 REIMBURSEMENT-FACILTY USE - - - - - 2,795 - 2,795 6151 ATHLETIC TRAINER SUPPLIES - - - - - 8,231 - 8,231 6152 TRAINING MATERIALS - - - - - 588 - 588 6158 FURNISHINGS-REPL-UNDER 5K - - - - - 100,000 - 100,000 6300 INSTR. SUPPLEMENTAL MAT. 85,000 - - - - - - 85,000 6301 TECH MAINT/UPGRADES 213,697 - - - - - - 213,697


EXECUTIVE SUMMARY


Object Description

Fund 1 Governor's

School

Fund 2 Detention

Center

Fund 3 Food

Services


Fund 5 Cip*

Fund 5Operating

Fund 7 Fleet

ServiceTotal

6302 SUM/NEW STUDENT ORIENT 1,200 - - - - - - 1,200 6303 SUMMER ENRICHMENT 5,042 - - - - - - 5,042 6500 DONATIONS-SPECIAL PROGRAM - - - - - 25,009 264 25,273 8100 REPLACEMENT EQUIPMENT - - 319,000 - - 17,131 43,970 380,101 8101 REPLACEMENT OF BUSES - - - - 3,770,241 - - 3,770,241 8200 NEW EQUIPMENT - - - - 114,000 19,236 43,202 176,438 8201 BUSES - ADDITIONAL - - - - 374,597 - - 374,597 9101 PRINCIPAL - BONDS - - - - - 19,706,452 - 19,706,452 9201 INTEREST - BONDS - - - - - 7,310,355 - 7,310,355 Grand Total 2,129,191$ 1,006,759$ 11,322,972$ 766,672$ 30,799,918$ 282,474,687$ 2,891,200$ 331,391,399$


EXECUTIVE SUMMARY


Allocation of Positions

Total full-time equivalent (FTE) positions in the FY 2018 School Board Adopted Budget were 3,095. During the 2017-2018 school year, 33 positions were added and they include: six (6) teaching positions at the elementary level were added to the budget and paid with additional State funds due to increased student enrollment. In addition, twelve (12) head custodian positions were added to the budget along with fourteen (14) day custodian positions. The custodial services function is now staffed internally in order to improve the quality of the janitorial services being performed for schools. Further, one (1) grant funded Bridges Grant Coordinator was added back to the budget. Therefore, the revised FTE count for FY 2018 was 3,128. During the FY 2019 budget cycle, 60 new instructional positions were added to the budget to bring the FTE count up to 3,188. In addition, 5 hourly clinical assistant positions were reclassified to five (5) contracted clinical assistant positions, one (1) Finance position was split into two (2) positions, Payroll Manager and Accounting Manager, one (1) Fleet clerical position, and two (2) school clerical positions (JJW and CHHS) were included in the budget. Therefore, the FY 2019 School Board Adopted Budget FTE count is 3,197.

FY15 FY16 FY17 FY18 FY19 %

DescriptionActual Actual Actual Adopted


Variance Change

INSTRUCTION 2,249.76 2,290.88 2,316.73 2,314.83 2,374.83 60.00 2.6%ADMINISTRATION 92.90 97.40 99.40 102.40 110.40 8.00 7.8%TRANSPORTATION 410.35 425.35 430.50 430.50 432.50 2.00 0.5%MAINTENANCE 137.27 137.27 137.27 126.73 152.73 26.00 20.5%FOOD SERVICE 62.00 61.00 55.00 52.00 50.00 -2.00 (3.9%)TECHNOLOGY 66.20 67.20 68.20 68.60 76.60 8.00 11.7%Grand Total 3,018.47 3,079.10 3,107.10 3,095.06 3,197.06 102.00 3.3%

FTE Summary by Category - All Funds

INSTRUCTION, 2,374.83, 74.28%

ADMINISTRATION, 110.40, 3.45%

TRANSPORTATION, 432.50, 13.53%

MAINTENANCE, 152.73, 4.78%

FOOD SERVICE, 50.00, 1.56%

TECHNOLOGY, 76.60, 2.40%

INSTRUCTION

ADMINISTRATION

TRANSPORTATION

MAINTENANCE

FOOD SERVICE

TECHNOLOGY

FY19 Total FTEs 3,197

EXECUTIVE SUMMARY


FY19 New Instructional Position Breakdown The costs of the 60 brand new instructional FTE positions total $3.6 million (see additional details below).

Summary Position Data

# FTE Department Amount 28 Instruction Contracted Positions $ 2,029,830 24 Special Education Contracted Positions (SPED) $ 1,279,782

8 Instructional Technology Assistants (ITA) $ 319,088 60 Totals $ 3,628,700

Detail Position Breakdown # FTE Department Amount

16 Regular Education Teachers $ 1,074,083 1 Gifted Resource Teacher $ 67,130 5 Social Workers (10 Month) $ 361,208 3 Counselors (11 Month) $ 234,577 1 Assistant Principal $ 124,538 2 Administrative Interns $ 168,294 8 Instructional Technology Assistants (ITA) $ 319,088

12 SPED-Early Childhood Special Education (ECSE) Teachers (4) & ECSE Paraeducators (8) $ 581,317

3 SPED-Courthouse Academy Teacher (1) & Courthouse Academy Paraeducators (2) $ 145,329 2 SPED-Speech Language Pathologists $ 150,484 2 SPED-Occupational Therapists $ 150,484 3 SPED-Gateway Academy Teacher (1) & Gateway Academy Paraeducators (2) $ 145,329 1 SPED-Adaptive PED Teacher $ 68,348 1 SPED-Signing Assistant $ 38,491

60 Totals $ 3,628,700

EXECUTIVE SUMMARY


FY15 FY16 FY17 FY18 FY19

Function/Description Actual Actual ActualAdoptedBudget

Adopted Budget

1100 CLASSROOM INSTRUCTION 1,897.9050 1,931.5300 1,952.9300 1,957.5800 2,001.4299 43.8499 2.2%1210 GUIDANCE SERVICES 77.0000 77.0000 77.0000 76.0000 80.0000 4.0000 5.3%1220 SCHOOL SOCIAL WORKERS SVC 18.0000 20.0000 23.0000 22.0000 27.0000 5.0000 22.7%1230 HOMEBOUND INSTRUCTION 1.0000 - - - 1.0000 1.0000 100.0%1310 IMPROVEMT OF INSTRUCTION 33.8500 38.3500 40.8000 37.2500 41.4000 4.1500 11.1%1320 MEDIA SERVICES 64.0000 64.0000 64.0000 63.0000 63.0000 - 0.0%1410 OFFICE OF THE PRINCIPAL 158.0000 160.0000 159.0000 159.0000 161.0000 2.0000 1.3%

INSTRUCTION - Subtotal 2,249.7550 2,290.8800 2,316.7300 2,314.8300 2,374.8299 59.9999 2.6%

2110 BOARD SERVICES 8.0000 8.0000 8.0000 8.0000 8.0000 - 0.0%2120 EXECUTIVE ADMIN SERVICES 4.7000 4.7000 4.7000 4.7000 4.7000 - 0.0%2130 PUBLIC INFORMATION 2.3000 3.3000 3.3000 3.3000 3.3000 - 0.0%2140 HUMAN RESOURCES 12.0000 11.5000 11.5000 11.5000 11.5000 - 0.0%2150 PLANNING SERVICES 0.5000 0.5000 0.5000 0.5000 0.5000 - 0.0%2160 FISCAL SERVICES 14.0000 14.0000 14.0000 14.0000 15.0000 1.0000 7.1%2170 PURCHASING 2.0000 2.0000 2.0000 2.0000 2.0000 - 0.0%

ADMINISTRATION - Subtotal 43.5000 44.0000 44.0000 44.0000 45.0000 1.0000 2.3%

2220 HEALTH SERVICES 40.4000 40.4000 41.4000 43.4000 50.4000 7.0000 16.1%2230 PSYCHOLOGICAL SERVICES 9.0000 13.0000 14.0000 15.0000 15.0000 - 0.0%

ATTENDANCE/HEALTH - Subtotal 49.4000 53.4000 55.4000 58.4000 65.4000 7.0000 12.0%

3100 TRANSP - MGMT & DIRECTION 13.3500 13.3500 14.5000 14.5000 15.5000 1.0000 6.9%3200 VEHICLE OPERATION SVCS 378.0000 393.0000 397.0000 397.0000 397.0000 - 0.0%3400 VEHICLE MAINTENANCE SVCS 19.0000 19.0000 19.0000 19.0000 20.0000 1.0000 5.3%

TRANSPORTATION - Subtotal 410.3500 425.3500 430.5000 430.5000 432.5000 2.0000 0.5%

4100 MAINT - MGMT & DIRECTION 5.0000 5.0000 5.0000 6.0000 7.0000 1.0000 16.7%4200 BUILDING SERVICES 132.2664 132.2664 132.2664 120.7331 145.7331 25.0000 20.7%

MAINTENANCE - Subtotal 137.2664 137.2664 137.2664 126.7331 152.7331 26.0000 20.5%

5100 SCHOOL FOOD SERVICES 62.0000 61.0000 55.0000 52.0000 50.0000 (2.0000) (3.9%)

SCHOOL FOOD - Subtotal 62.0000 61.0000 55.0000 52.0000 50.0000 (2.0000) (3.9%)

6820 TECHNOLOGY -INSTRUCT. SUP 55.2000 57.2000 59.2000 59.6000 67.6000 8.0000 13.4%6830 TECHNOLOGY-ADMINISTRATION 7.0000 6.0000 5.0000 5.0000 5.0000 - 0.0%6850 TECHNOLOGY-TRANSPORTATION 3.0000 3.0000 3.0000 3.0000 3.0000 - 0.0%6860 TECHNOLOGY-MAINTENANCE 1.0000 1.0000 1.0000 1.0000 1.0000 - 0.0%

TECHNOLOGY - Subtotal 66.2000 67.2000 68.2000 68.6000 76.6000 8.0000 11.7%

Grand Total 3,018.4714 3,079.0964 3,107.0964 3,095.0631 3,197.0630 101.9999 3.3%

FTE Summary by Function - All Funds

Variance%

Change

EXECUTIVE SUMMARY


1 2 3 4 5 7

Object DescriptionGOVERNOR'S

SCHOOLDETENTION

CENTERFOOD

SERVICESREGIONAL ADULT ED

OPERATING FUND

FLEET SERVICE Total

1110 COMP OF DIRECTORS 1.0000 - - - 19.0000 1.0000 21.0000

1111 COMP OF BOARD MEMBERS - - - - 7.0000 - 7.0000

1112 COMP OF SUPERINTENDENT - - - - 1.0000 - 1.0000

1113 COMP OF ASST SUPTS - - - - 2.0000 - 2.0000

1116 RECERTIFICATION SPCLST - - - - 1.0000 - 1.0000

1117 SPECIALISTS - - - - 2.0000 - 2.0000

1121 COMP OF TEACHERS 10.0000 10.0000 - 2.0000 1,771.8299 - 1,793.8299

1123 COORDINATOR - - - - 14.0000 - 14.0000

1124 COMP OF INST SUPERVISORS - - - - 2.0000 - 2.0000

1126 COMP OF PRINCIPALS - 1.0000 - - 31.0000 - 32.0000

1127 COMP OF ASS'T PRINCIPALS - - - - 38.0000 - 38.0000

1130 COMP-PROF SUPV PERSONNEL - - 15.0000 - 9.0000 - 24.0000

1131 COMP OF SCHOOL NURSES - - - - 30.0000 - 30.0000

1132 COMP OF PSYCHOLOGISTS - - - - 15.0000 - 15.0000

1134 COMP OF SOCIAL WORKERS - - - - 26.0000 - 26.0000

1135 SUPERVISOR - - - - 2.0000 - 2.0000

1136 SUPERVISOR - MAINTENANCE - - - - 2.0000 - 2.0000

1139 COMP OF THERAPISTS - - - - 13.4000 - 13.4000

1140 COMP-TECHNICAL PERSONNEL 1.0000 - - - 23.0000 - 24.0000

1141 COMP OF TEACHER ASS'TS - - - - 375.6000 - 375.6000

1142 COMP-HEALTH/SAFETY OFFICE - - - - 11.0000 - 11.0000

1145 COMP OF CAFETERIA WORKERS - - 34.0000 - - - 34.0000

1148 CLINICAL ASSISTANTS - - - - 5.0000 - 5.0000

1150 COMP OF CLERICAL STAFF 1.0000 1.0000 1.0000 1.0000 152.5000 3.0000 159.5000

1161 COMP OF MAINT EMPLOYEES - - 0.7500 - 62.2500 - 63.0000

1165 COMP OF MECHANICS - - - - - 16.0000 16.0000

1170 DRIVER PAY - - - - 324.0000 - 324.0000

1191 COMP OF CUSTODIANS - - - - 83.7331 - 83.7331

1340 DRIVER AIDE - - - - 73.0000 - 73.0000

1540 CLERICAL - SUBS/OVERTIME - - - - 1.0000 - 1.0000

1610 SUPPLEMENTAL PAY - - - - 1.0000 - 1.0000

Grand Total 13.0000 12.0000 50.7500 3.0000 3,098.3130 20.0000 3,197.0630

FTE Summary by Object - All Funds

ORGANIZATIONAL SECTION





Organizational Section Table of Contents

Organizational Section Organizational Section Table of Contents ............................................................................................ 56 Spotsylvania County Public School System Overview ......................................................................... 57 Student Enrollment by Campus ............................................................................................................ 58 Superintendent’s Cabinet Team ........................................................................................................... 60 School Board ......................................................................................................................................... 61 Strategic Management Components (Summary) ................................................................................. 62 Management Structure.......................................................................................................................... 69 Organizational Chart ............................................................................................................................. 69 Budget Process and Timeline ............................................................................................................... 70 Budget Calendar ................................................................................................................................... 72 Budgetary Basis and Accounting Policies ............................................................................................. 74 Financial Policies and Practices ........................................................................................................... 78 Budget Overview ................................................................................................................................... 80



Spotsylvania County Public School System Overview

The Spotsylvania County Public Schools (SCPS) division was created in 1922 and is located in the County of Spotsylvania, approximately 50 miles south of Washington, D.C. and 50 miles north of Richmond, Virginia. SCPS serves students from preschool to grade twelve and is comprised of 31 schools and centers: 17 elementary schools, 7 middle schools, 5 high schools, and 2 centers.



Student Enrollment by Campus

School Name Address Capacity FY 2018 Actual

Enrollment (as of October 1)

FY 2019 Projected


Elementary Schools - Grades K-5

Battlefield 11108 Leavells Road Fredericksburg, VA 833 649 659

Berkeley 5979 Partlow Road Spotsylvania, VA 353 294 293

Brock Road 10207 Brock Road Spotsylvania, VA 907 658 671

Cedar Forest 3412 Massaponax Church Road Fredericksburg, VA 936 749 765

Chancellor 5995 Plank Road Fredericksburg, VA 455 441 438

Courthouse Road 9911 Courthouse Road Spotsylvania, VA 907 809 792

Courtland 6601 Smith Station Road Spotsylvania, VA 789 535 502

Harrison Road 6230 Harrison Road Fredericksburg, VA 936 792 771

Lee Hill 3600 Lee Hill School Drive Fredericksburg, VA 807 669 672

Livingston 6057 Courthouse Road Spotsylvania, VA 504 406 421

Parkside 5620 Smith Station Road Fredericksburg, VA 936 865 866

Riverview 7001 North Roxbury Mill Road Spotsylvania, VA 22551 907 619 613

Robert E. Lee 7415 Brock Road Spotsylvania, VA 586 540 518

Salem 4501 Jackson Road Fredericksburg, VA 815 646 640

Smith Station 7320 Smith Station Road Fredericksburg, VA 986 678 645

Spotswood 400 Lorraine Avenue Fredericksburg, VA 641 551 551

Wilderness 11600 Catharpin Road Spotsylvania, VA 936 719 671

Elementary Schools Subtotal 13,233 10,620 10,488



Student Enrollment by Campus (continued)

School Name Address Capacity FY 2018 Actual


FY 2019 Projected


Middle Schools - Grades 6-8

Battlefield 11120 Leavells Road Fredericksburg, VA 807 834 828

Chancellor 6320 Harrison Road Fredericksburg, VA 857 861 833

Freedom 7315 Smith Station Road Fredericksburg, VA 948 769 787

John J. Wright Educational & Cultural Center

7565 Courthouse Road Spotsylvania, VA N/A N/A N/A

Ni River 11632 Catharpin Road Spotsylvania, VA 774 723 727

Post Oak (Includes John J. Wright

MS Students)

6959 Courthouse Road Spotsylvania, VA 948 727 740

Spotsylvania 8801 Courthouse Road Spotsylvania, VA 907 909 903

Thornburg 6929 North Roxbury Mill Road Spotsylvania, VA 790 715 743

Middle Schools Subtotal 6,031 5,538 5,561

High Schools - Grades 9-12

Gates Program 90 21 21

Chancellor 6300 Harrison Road Fredericksburg, VA 1,427 1,268 1,282

Courtland 6701 Smith Station Road Spotsylvania, VA 1,265 1,179 1,195

Massaponax 8201 Jefferson Davis Hwy Fredericksburg, VA 1,830 2,027 2,119

Riverbend 12301 Spotswood Furnace

Road Fredericksburg, VA

1,995 1,981 2,005

Spotsylvania 6975 Courthouse Road Spotsylvania, VA 1,611 1,180 1,224

Spotsylvania Career & Technical Center

6713 Smith Station Road Spotsylvania, VA N/A N/A N/A

High Schools Subtotal 8,218 7,656 7,846

Total 27,482 23,814 23,895



Superintendent’s Cabinet Team

Dr. S. Scott Baker Superintendent

Mrs. Carol Flenard Assistant

Superintendent of Instruction

Mrs. LaShahn GainesChief Financial Officer

Mrs. Michelle ColbertExecutive Director of

Human Resources

Mr. Keith WolfeExecutive Director of

Secondary Education & Leadership

Mr. Don Upperco Executive Director of

Operations

Ms. Tedra RichardsonExecutive Director of

Student Support Services

Dr. Dennis MartinDirector of

Administrative Services

Mrs. René Daniels, Director of

Communications & Community Engagement



School Board Spotsylvania County Public Schools (SCPS) is governed by seven elected School Board members. Members are elected on staggered four-year terms and one member represents each of the county’s seven districts. Board members elect a Chair and Vice Chair at the organizational meeting at the beginning of every calendar year. The School Board is charged by Virginia Law and the regulations of the Virginia Board of Education to establish policies, guidelines, and rules that will ensure the proper administration of the school division. In addition, all board members subscribe to and sign a Code of Ethics.

Front Row left to right: Ms. Dawn Shelley - Chancellor District (Vice Chair) Ms. Erin K. Grampp - Berkeley District (Chair) Mrs. Lisa A. Phelps - Lee Hill District Back Row left to right: Mr. William M. Blaine Jr. - Salem District Dr. James A. Meyer - Courtland District Mr. Baron P. Braswell - Battlefield District Mr. Kirk Twigg - Livingston District



Strategic Management Components (Summary)

In June 2013, the School Board adopted the revised strategic plan for FY 2014 through FY 2019. The key components are as follows: Together, we prepare our students for their future. Spotsylvania County Public Schools is a leading school division that inspires and empowers all students to become creative thinkers, problem solvers, and effective communicators by:

Ensuring an engaging and supportive learning environment. Providing a broad spectrum of innovative opportunities. Building lasting partnerships with the community to educate our students.

STUDENT CENTERED We provide all students with the essential learning experiences that enable them to optimize their success with postsecondary experiences. LEADERSHIP We commit to building visionary leaders who embrace change and new possibilities . ACCOUNTABILITY We provide quality services to students, use resources efficiently, and engage the community as viable partners. CULTURAL PROFICIENCY We exhibit attitudes, skills, behaviors, and organizational practices that support the interests of a diverse population. EXCELLENCE We pursue the highest standards of organizational performance and academic achievement through innovative, research based practices. EFFECTIVE COMMUNICATION We support and utilize a variety of communication methods to connect parents, staff, and the entire community. TEAMWORK We depend upon and are accountable to one another to achieve our common purpose. CITIZENSHIP We believe in honor, integrity, and our responsibility to serve the community.

MISSION

VISION

CORE VALUE STATEMENTS



The strategic plan is comprised of three broad overarching goals to be achieved by the end of FY2019 (June 30, 2019): GOAL 1.0 TEACHING & LEARNING Prepare all students to be college and career ready. GOAL 2.0 COMMUNITY ENGAGEMENT & PARTNERSHIPS Family, students, staff and the entire community actively engage to seek resources and to develop opportunities that meet future educational challenges and workforce needs. GOAL 3.0 ORGANIZATIONAL CLIMATE & SCHOOL SAFETY The learning and working environment is safe, caring, healthy and values diversity. A set of 15 objectives and several strategies were developed to provide a framework for operationalizing the three goals. The strategic plan was officially implemented in July 2013. Under the leadership of three strategic goal lead facilitators, department heads and directors, action planning teams were deployed and began implementing annual action plans that function to ensure the achievement of the vision by the end of FY2019. The action planning teams developed specific quantitative measures for the respective goals and objectives. The quantitative measures are captured in a division wide balanced scorecard. This scorecard is the division’s performance management system which is used as follows: To align all activities to the vision and goals of the organization To improve internal and external communications To monitor organizational performance against the strategic goals; it is a measurement system; it

provides “evidence/proof” of growth and achievement of goals and objectives

Annual accountability reports and updates are completed by all schools, departments and offices. In accordance with the systems strategic management model, all activity is monitored on an ongoing basis. Process adjustments, as well as the planning content, are modifed as deemed necessary to optimize outcomes and performance excellence in all areas. GOAL 1.0 TEACHING & LEARNING Prepare all students to be college and career ready. Rationale Statement: The economic vitality, democratic health and future of our communities, state, and nation depend upon the capacity of today’s students to become tomorrow’s extraordinary leaders, high performance workforce, and contributing citizens. SCPS’ focus is on optimizing the individualized potential of ALL students. High performing organizations, likewise, value diversity and support a framework for inclusivity of all individuals. As a whole, these practices give way to a favorable culture (i.e., the way things are done) and a positive organizational climate (i.e., the way people feel about the culture).

STRATEGIC GOALS

STRATEGIC GOALS, OBJECTIVES & STRATEGIES

IMPLEMENTATION AND MONITORING



OBJECTIVES: 1.2 Students will demonstrate the skills necessary to meet college and career readiness standards.

Strategies:

1.1.1 Develop and implement an innovative multidisciplinary guaranteed viable curriculum (content). 1.1.2 Expand program opportunities to enrich college and career readiness for all students 1.1.3 Enhance connections between pre-K, K-12, and postsecondary experiences to improve college

and career readiness through professional learning communities. 1.1.4 Use evidence-based teaching and learning models that meet the individualized needs of diverse

students.

1.1.8 Implement a balanced assessment that accurately measures student performance (assessment).

1.1.9 Support college and career readiness through action plans that maximize professional learning networks, effective planning and high quality designs.

1.1.10 Implement technologies and integrated instructional strategies as action plans that support college

and career readiness. 1.2 Provide support services that optimize the physical and mental well-being of all students, staff and families. Strategies:

1.2.1 Expand professional learning designs to include follow up and extension for families and student support services.

1.2.2 Redefine the purpose of school social workers in aligning targeted services to support the needs of

students and families. 1.2.3 Enhance the roles of counselors to maintain a focus on rigor, relevance and relationships to close

the achievement gap. 1.2.4 Expand the role of school psychologists to support students with mental health and prevention. 1.2.5 Explore a technological network of support to increase awareness, information, and services to

students and their families. 1.2.7 Build organizational capacity to support inclusive practices.

1.3 Provide human resources services that support a diverse and talented work force that is aligned to ensure

maximum performance in all areas. Strategies:

1.3.1 Provide ongoing high quality professional development and training for all employee groups to build capacity, promote professionalism and optimal service as well as increase employee safety.

1.3.2 Recruit and retain exemplary employees with highly qualified levels of expertise. 1.3.3 Enhance a collaborative culture and communication through an integrated systems model. 1.3.4 Enhance compliance with local, state and federal laws and regulations.



1.4 Execute exemplary financial practices that maximize the organization’s return on investment in all areas. Strategies:

1.4.1 Revise the budget development process to involve greater input from stakeholders, including principals and department heads.

1.4.2 Systematically engage the community to raise awareness of student needs and resources needed. 1.4.3 Automate purchasing, payroll, accounts payable and other fiscal functions to optimize efficiency. 1.4.4 Re-engineer accounting practices to maximize effectiveness. 1.4.5 Implement a state-of-the-art integrated Finance and HR system for data management. 1.4.6 Implement relevant and meaningful professional development opportunities to enhance

productivity and to build leadership capacity of SCPS clerical support staff. 1.5 Enhance the food services program by providing exceptional nutrition and healthy meal alternatives in an

enjoyable atmosphere with satisfaction by all consumers. Strategies:

1.5.1 Use multiple mediums of communication with students, parents and staff members to educate and reinforce healthy food messages and quality dieting.

1.5.2 Increase full price breakfast participation rates. 1.5.3 Increase full price lunch participation rates. 1.5.4 Offer a variety of age appropriate, healthy and appealing menu items that are palatable to students

and meet federal and state guidelines. 1.5.5 Increase customer satisfaction in all areas of service.

1.6 Provide school based health care services that optimize the physical well-being of students. Strategies: 1.6.1 Improve the overall health services school delivery model. 1.62 Strengthen the division’s collaboration with parents, health care providers and community partners

on environmental, health and wellness matters. 1.6.3 Remove health related barriers to learning for students. 1.6.4 Recruit and retain an innovative and diverse nursing staff.



1.7 Enhance maintenance of the division’s investment in buildings and grounds to ensure alignment with future educational needs.

Strategies: 1.7.1 Increase student safety with architectural improvements to K-12 facilities for enhanced visitor

access control and positive visitor identification. 1.7.2 Improve energy management and reduce electrical consumption by adding digital building

automation controls and upgrading the existing older pneumatic controls. 1.7.3 Provide architectural and landscape improvements to enhance accessibility for improved ADA

compliance for buildings, playgrounds, stadiums and athletic fields. 1.7.4 Develop and implement an ongoing capital maintenance projects plan that preserves and protects

the county’s investment in our K-12 facilities. 1.7.5 Enhance the provision of a multi-talented maintenance staff to keep pace with technological

advances in the building maintenance industry. GOAL 2.0 COMMUNITY ENGAGEMENT & PARTNERSHIPS Family, students, staff and the entire community actively engage to seek resources and to develop opportunities that meet future educational challenges and workforce needs. Rationale Statement: The academic and postsecondary success of our students requires the collective effort of the entire Spotsylvania County community. It is imperative that we not only work harmoniously together to support students, but that we also share the accountability for their success. OBJECTIVES: 2.1 Implement a comprehensive communications plan and strategy. Strategies: 2.1.1 Evaluate communications with key stakeholders on annual basis. 2.1.2 Create efficiencies and ease of information sharing for communications. 2.1.3 Communicate communications plan and strategy to stakeholders. 2.2 Strengthen productive partnerships for education and workforce needs. Strategies: 2.2.1 Increase organization’s involvement with employers and expand student opportunities. 2.2.2 Identify and develop business relationships that support initiatives. 2.2.3 Expand relationships with local and national organizations to provide resources and support to

students and staff. 2.3 Enhance outreach and communication tools for student families.



Strategies: 2.3.1 Increase two-way multi-lingual communication by creating an infrastructure supporting multilingual

capability at all schools and buildings. 2.3.2 Improve program awareness of disability resources. 2.3.3 Create efficiencies and ease of use for parent and community access to programs, services and

resources. 2.4 Increase visibility of school programs and needs with all stakeholders. Strategies: 2.4.1 Improve advocacy for public education. 2.4.2 Enhance overall marketing of the school division and its accomplishments. 2.4.3 Expand marketing of division-wide initiatives and achievements. GOAL 3.0 ORGANIZATIONAL CLIMATE & SCHOOL SAFETY The learning and working environment is safe, caring, healthy and values diversity. Rationale Statement: A safe and caring educational environment is a prerequisite to establishing and maintaining a conducive environment for learning and working. Supporting and advancing healthy lifestyles is also critical to the students’ and the staff’s well-being and success. OBJECTIVES: 3.1 Maximize safety and security by continuously evaluating and refining plans and practices. Strategies: 3.1.1 Utilize technology for surveillance, monitoring and access control. 3.1.2 Provide on-going professional learning planning including authentic situation awareness and crisis

management training. 3.1.3 Adopt FEMA National Incident Management (NIMS) and ICS (Incident Command System)

practices. 3.1.4 Strengthen partnerships with law enforcement, Fire/EMS and other first responder agencies. 3.2 Foster/build a positive climate that is conducive for learning. Strategies: 3.2.1 Coordinate highly structured and supportive processes and provide professional learning for

enhancing school culture. 3.2.2 Coordinate highly structured and supportive processes and provide professional learning for

enhancing school climate.



3.3 Optimize the safety and efficiency of transportation and fleet services. Strategies: 3.3.1 Improve student and personnel safety in all areas of operation for transportation services. 3.3.2 Enhance overall service delivery model for internal and external customers. 3.3.3 Implement professional learning experiences for all personnel that maximize competence and high

quality services. 3.3.4 Improve customer satisfaction.



Management Structure The Spotsylvania County Public Schools (SCPS) division was created in 1922 and is located in the County of Spotsylvania, approximately 50 miles south of Washington, D.C. and 50 miles north of Richmond, Virginia. SCPS serves students from preschool to grade twelve and is comprised of 31 schools and centers: 17 elementary schools, 7 middle schools, 5 high schools, and 2 centers. The Superintendent reports to the School Board and works closely with the senior executive leadership team to oversee the day-to-day operations of the division. The Assistant Superintendent of Instruction administers the overall instructional operations, division-wide professional development and technology. The Chief Financial Officer administers the budget, procurement, accounts payable, payroll, grants, audit, school activity funds and the accounting functions. The Director of Administrative Services administers the division-wide strategic plan, as well as assists Human Resources with various administrative functions. The Executive Director of Operations administers school food service, pupil transportation, fleet services, health services, maintenance, and capital improvement projects (CIP). The Executive Director of Human Resources administers recruiting and personnel management. The Executive Director of Secondary Education and Leadership provides oversight to the secondary schools and the school safety department. The Executive Director of Student Support Services provides oversight for special education, counseling, social services, and gifted programs. The Director of Elementary Education directly administers the instructional operations of the elementary schools. The Director of Communications and Community Engagement provides support for media relations, community relations, and business partnerships, as well as promotes the Division through social media, traditional media, community ties, and oversees the division’s Print Shop.

Organizational Chart



Budget Process and Timeline The Code of Virginia requires that school divisions prepare annual budgets. Spotsylvania County Public Schools’ FY 2019 budget planning process began in November 2017. The FY 2019 School Board Adopted Budget was developed based on revenues and expenditures included in the General Assembly Adopted Budget for fiscal year 2019. Moreover, the FY 2019 School Board Adopted Budget was compiled with input and feedback from a variety of stakeholders and key source documents, including, but not limited to:

• Building Principals; • Teacher Advisory; • Parent Advisory; • Strategic Planning Team; • Audit and Finance Committee; • Employee Compensation Focus Group; • STAND (Student Advisory Team); • TEAM Outreach Network Committee; • Spotsylvania Education Association (SEA) officers and members; • Citizen input at public hearings; • Public comments in regular School Board meetings; • The school division’s 2014-2019 Strategic Plan; and • The 2019-2023 Capital Improvement Plan.

While engaging various stakeholders, the primary focus was discussing what resources are needed to ensure students are prepared to compete successfully locally, nationally, and globally. Our mission statement is, “Together, we prepare our students for their future.”



Budget Timeline Spotsylvania County Public Schools’ (SCPS) fiscal year is July 1 to June 30, which corresponds to the fiscal year of both the County of Spotsylvania and the Commonwealth of Virginia. SCPS is a fiscally dependent entity. Therefore, the school division’s budget cycle is driven by statutory deadlines from the Commonwealth of Virginia and the County of Spotsylvania. The school division’s FY 2019 budget timeline is below.

Activity

Timeframe

Budget Planning – The budget planning process starts when the School Board adopts the budget calendar. The calendar includes the dates, times, and location of activities related to the budget development process.

November 2017

Budget Formulation – The preparation of the budget is the process of projecting student enrollment; estimating expenditure needs to support schools, programs, and services; and projecting revenues as well as estimating capital project improvement needs and its impact on the operating budget.

November 2017 - January 2018

Budget Engagement – During the budget development process, budget work sessions are held with the School Board to set goals and these goals are reaffirmed throughout the budget process.

December 2017 - March 2018

Budget Preparation – Based on input from various sources, including the Budget Advisory Committee, the Superintendent’s Proposed Budget is prepared.

December 2017 - January 2018

Budget Approval – Based on recommendations made by the Superintendent, input from the community and information shared at School Board budget work sessions, the School Board’s Adopted Budget is prepared and Adopted.

February 2018

Budget Adoption – Prior to adopting the final budget, the School Board participates in a joint work session with the local governing board. The governing board adopts the tax rate and the County’s budget in April and the School Board adopts its budget in May.

February 2018 - May 2018

Principals & Department managers amend budgets based on revised needs. July and on going

Budget Evaluation –The results of operations for the fiscal year are set forth annually in the County’s and school division’s combined Comprehensive Annual Financial Report (CAFR).

September - December 2018



Budget Calendar

Note: The School Board Adopted the FY19 Budget earlier than scheduled. The FY 2019 Budget was adopted at the April 16,

2018 meeting.



Budget Calendar (continued)



Budgetary Basis and Accounting Policies Legal Authority Spotsylvania County Public Schools (SCPS) are legally charged with providing and operating the public schools of Spotsylvania County by the Commonwealth of Virginia and the Virginia Board of Education regulations. It is the function of the Spotsylvania County School Board (SCSB) to set general policy, within the framework of Virginia Board of Education regulations, to establish guidelines and rules that will ensure the proper administration of the school program. Spotsylvania County Public Schools does not have taxation authority. Most operating revenue is derived from local tax dollars appropriated by the County of Spotsylvania with the remaining revenue derived from state and local sources. Capital Improvement Plan funds are allocated by the County of Spotsylvania primarily from bond funding. The School Board is responsible for establishing policy for the governance and operation of Spotsylvania County Public Schools. All budgets are developed using a variety of assumptions based on expectations for the future. In addition, funding decisions reflect policies of the governing body. Budget Execution Budget administration and management is the process of monitoring revenues and expenditures throughout the fiscal year. Revenues are monitored to ensure that anticipated receipts are posted and to make adjustments in the revenue accounts when either the revenue budget or the actual receipts do not agree. Expenditures are monitored to ensure that they do not exceed authorized amounts and that they are expended for intended, appropriate and legal purposes. Monitoring both revenues and expenditures on summary levels is a continuous activity of the Finance Department. Fund Accounting Governmental resources are allocated and accounted for in individual funds based on the purposes for which they are to be spent and the means by which spending activities are controlled. SCPS accounts are organized on this fund basis. Each fund is considered a separate set of self-balancing accounts that constitute its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. All funds are appropriated by the Board of Supervisors. Budgetary Basis Annual budgets are adopted for all funds including capital programs. The Capital Improvement Plan is budgeted on a project-by-project basis which spans multiple fiscal years. All budgets are consistent with GASB and GAAP requirements. The budget period is the same as the accounting reporting period. The budget document contains fund statements for all school funds. Basis of Budgeting is presented here to assist readers of the budget document. Budgetary Basis refers to the basis of accounting used to estimate financing sources and uses in the budget. Modified Accrual Basis indicates expenditures, other than accrued interest on general long-term debt, are recorded at the time liabilities are incurred, and revenues are recorded when they become susceptible to accrual, that is both measurable and available. Accrual Basis indicates revenues are recorded when they are earned (whether or not cash is received at the time) and expenditures are recorded when goods and services are received.



Budgetary Basis and Accounting Policies (continued) Revenue Budgets Revenue budgets are presented for each fund. The Revenue Fund Summary presents major categorical listings or totals for each fund. The school division receives revenues from federal, state, and county sources as well as from fees and tuition payments for some specific programs such as adult education. Revenue estimates for the fiscal year are completed through cooperation of the Finance Department and appropriate department personnel. Grant programs are responsible for estimating fiscal year grant amounts for anticipated revenues and expenditures. Most federal and state revenues are received via electronic transfers; the county fund transfer is posted monthly by the county, and other revenues are received by check or cash and are posted on a daily basis by Finance Department personnel. After recording all receipts, they are forwarded to the county government’s finance department for posting and deposit. Reconciliation of revenue receipts with the county’s financial reporting system is done on a monthly basis, and any required adjustments are completed. Requests for adjustments to the revenue budget are processed in accordance with guidelines determined by School Board policy. Expenditure Budgets Within each of the funds are individual department budgets. Departments are individual schools, centrally administered instructional programs, and central office departments. Department budgets are presented individually by object codes, line item historical expenditures and budgeted amounts which detail the purpose for which the expenditures are planned. Each department has on-line access to budget and expense data necessary for the day-to-day management of the department’s budget. Expenditure reports are generated as needed and are available to departments through an on-line general ledger system. Department administrators may reallocate budgeted non-compensation funds within their authority through a manual paper budget transfer form. These intra-department budget allocations are adopted or denied by the Chief Financial Officer or designee based upon prescribed guidelines. Requested reallocations are submitted in writing to the Finance Office for review, approval and processing. Encumbrance Control Practices The encumbrance of funds is another important component in the SCPS financial control system. All expenditures must have funds set-aside (encumbered) to ensure that funds will be available when payment is due. The encumbrance process is an important control measure to prevent the inadvertent over-expenditure of budget appropriations due to lack of information about future commitments. Expenditure Controls and Approval The budget is controlled at both legal and administrative levels. The legal level is placed at the individual fund. The administrative level is at the detailed account code. Program managers and bookkeepers are granted general ledger access by the Chief Financial Officer or designee. A hierarchy of department codes, corresponding to the organizational structure of the school division, provides for multiple levels of oversight. Program managers are authorized to spend within SCPS guidelines and in accordance with the Virginia Public Procurement Act. Most non-compensation expenditures are processed through a purchase order. All purchase orders are verified by the department or school administrator for the availability of funds and proper coding. The Finance Director also ensures that all orders are in compliance with legal purchasing requirements and all purchase orders are properly coded. Control over unspent balances in the regular (contracted position) salary and benefit accounts are transferred to unencumbered accounts. Savings from these accounts accrue to the division as a whole and not to any specific department.



Budgetary Basis and Accounting Policies (continued)

Basis of Accounting All funds are reported using the modified accrual basis of accounting. SCPS’ primary sources of revenue are funds appropriated by other governmental units. Under the modified accrual basis of accounting, these revenues are recognized when susceptible to accrual or both “measurable and available.” SCPS considers all revenues available if they are collectible within 60 days after year-end. Expenditures are recorded when the liability is incurred, except for certain compensated absences and workers compensation. Carryover Funds Unspent local funds must be adopted by the School Board and re-appropriated by the Board of Supervisors. There is an expectation that each year the school division will have carry over funds. However, no minimum or maximum carryover balance has been defined. Annual Budget The Spotsylvania County School Board annual budget is the financial outline of the division’s education program. It presents a proposed plan of expenditures and the expected means of financing those expenditures. After adoption, it provides the primary means of managing expenditures. The Superintendent is responsible for ensuring that the annual school budget is prepared and presented to the Board for adoption. The annual budget reflects estimated revenues, sources of these revenues, estimated expenditures, and the planned amounts which may be spent under each account code. The School Board’s Adopted budget is submitted by April 1 to the governing body. Approval of the Budget On or before April 1, the School Board shall act to approve the annual budget and shall forward it to the Spotsylvania County Board of Supervisors. Included with this budget shall be a message from the School Board Chair containing a description of the important features of the budget plan. Following action by the Spotsylvania County Board of Supervisors on the total budget, the Board shall give final approval to the budget within the framework of the funds available. Management of Funds The Superintendent or designee shall be responsible for administering the division’s budget in accordance with Board policies and applicable state and federal regulations, and laws; therefore, the Superintendent or designee will use appropriate fiscal planning and management methods, modeled after the best accepted business practices and directed toward the educational goals of the division. If the governing body approves the School Board budget by total lump sum expenditures, funds may be transferred by the School Board from one category to another. If funds are appropriated to the School Board by major budget classifications, no funds shall be expended by the School Board except in accordance with such classifications without the consent of the governing body appropriating the funds. The Superintendent may be authorized by the School Board to make line item transfers within a category. The School Board shall manage and control the funds made available to the School Board for the public schools and may incur costs and expenses. Financial Accounting The Superintendent will establish and be responsible for an appropriate system of accounting for all school funds in compliance with applicable federal, state and local laws. This system will present fairly and with full disclosure the financial position of these funds in conformity with generally accepted accounting principles and is subject to audit. The School Board will receive routine financial statements, including statements of revenues and expenditures, showing the financial condition of the division as of the last day of the preceding month. The Superintendent will present additional financial reports as periodically deemed necessary by the School Board.



Budgetary Basis and Accounting Policies (continued) Accounting Systems School activities accounts shall be those funds derived from extra-curricular school activities, such as entertainment, athletic contests, club dues, etc., and from any and all activities of the school involving school personnel (known as faculty and hospitality accounts), students or property. Each principal shall be responsible for assuring that accurate and complete records and proper procedures of school activities funds are maintained. The principal has the responsibility to establish and administer an appropriate bank account with the approval of the Superintendent or designee. All monies handled by teachers and sponsors in the performance of their duties shall be deposited immediately with the principal or the designated person on the day collected. The record of all receipts and disbursements will be kept in accordance with the District-Wide School Activity Fund (SAF) Accounting Manual. School Food Service Accounts The Spotsylvania County Public Schools’ food service program shall be maintained on a self-sustaining basis. In the event that funds for the operation of the program appear to be insufficient during the fiscal year, the Spotsylvania County Public School Board may allocate such funds as are necessary to sustain the current program. All cafeteria funds will be reported as a separate fund and held in a separate interest bearing bank account. Capital Improvement Program Accounts The School Board shall prepare annually a five-year capital improvement program and submit it to the Board of Supervisors. Financial Reporting The School Board has the sole responsibility for determining the expenditure of funds derived from the sale of school bonds. The Board of Supervisors may temporarily invest the funds until they are needed for the school projects. The School Board requires a monthly financial report for all funds, showing revenues and expenditures at the major and subsidiary object level. Monthly detail and summary reports of all expenditures are provided to all SCPS senior administrators. Monthly vacancy reports are sent to the Superintendent. Grant financial and performance reports are prepared subject to the detailed grant management requirements from the grantor agency. The Commonwealth of Virginia also has a number of reporting requirements, from the Annual School Report on all division expenditures to program specific reports such as homebound teacher costs. Funds for capital improvements shall be kept separate from other operating funds. Capital improvement projects are funded by the following sources:

A. General Obligation Bonds – The sale of general obligation bonds shall conform to the statutory requirements as specified in the Public Finance Act of the Code of Virginia.

B. Temporary Loans – The School Board, with the consent of the Board of Supervisors, may borrow funds on a temporary basis as provided in the Public Finance Act.

C. Literary Fund – The School Board may borrow funds from the Literary Fund without public referendum but with the consent of the Board of Supervisors.

D. Virginia Public School Authority – The School Board may borrow funds from the Virginia Public School Authority without public referendum but with the consent of the Board of Supervisors.



Financial Policies and Practices

Accounting Policies and Practices

All funds are accounted for using the modified accrual basis of accounting except for the Joint Fleet Maintenance Internal Service Fund, which uses full accrual basis of accounting. Revenues are generally recognized for all other funds when they are both measurable and available. SCPS considers all revenues available if they are collectible within 60 days after year end. However, intergovernmental revenues, consisting primarily of Federal, State, and other grants, for the purpose of specific funding, are recognized when earned or at the time of the specific reimbursable expenditure. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred, except for certain compensated absences and principal and interest payments on general long-term debt, both of which are recognized when paid. Budgetary Policies and Practices

According to the Code of Virginia, the Commonwealth, in conjunction with the Auditor of Public Accounts, shall establish and require of each school division a modern system of accounting for all school funds. Consequently, SCPS maintains a chart of accounts that fulfills the requirements of the Virginia Department of Education and the annual school report as prescribed by the auditor of public accounts. The chart of accounts is composed of the following elements: funds, functions, cost centers, objects, programs, and projects. In order to maintain the integrity of the account structure, SCPS maintains distinct funds to account for financial transactions that remain separate from other transactions. SCPS maintains the following six (6) funds:

1 – The Commonwealth Governor’s School 2 – Juvenile Detention Center 3 – School Food Service Program - (Maximum Fund Balance allowed – 3 months of operating expenses) 4 – Regional Adult Education Program 5 – Regular Education Operating Fund 5 – Capital Improvement Projects (CIP) Fund 7 – Joint Fleet Maintenance – Internal Service Fund The revenue accounts are charted according to the sources below. Revenues for the various funds are included on the fund statement sheets and the operating sheets of this budget document.

200 – State Sales Tax 300 – State Funds 400 – Federal Funds 500 – County Funds 700 – Other Funds 800 – Loans, Bonds, and Interest

The expenditure accounts are divided according to function/sub-function as prescribed by the Auditor of Public Accounts. In order to record transactions, expenditures are charted according to cost center, object, program, and project. The functions (categories) of expenditures listed below define the type of activity.

1000 – Instruction 2000 – Administration, Attendance, and Health 3000 – Pupil Transportation Services 4000 – Operation and Maintenance Services 5000 – School Food Services 6000 – Facilities and Technology 7000 – Debt Service and Fund Transfer



Financial Policies and Practices (continued) SCPS code structure is based on the Commonwealth of Virginia’s chart of accounts. The details are below.

• The function code is the category that defines the type of expenditure activity. • The cost center code identifies the location of the activity. These codes include all distinct physical

locations in the school division, including schools and administrative sites. • The object code identifies the actual good or service purchased. Object codes are grouped into two main

categories, compensation and non-compensation. • The program code identifies the revenue or expenditure as an elementary, secondary, or administrative

activity. • The project code identifies the source of funds for the activity.

Overall, SCPS operates under a quasi-site based management philosophy where schools and departments have full authority to plan and expend their non-compensation budgets, while the compensation budgets are managed and monitored by the central office. Compensation budgets, which are salaries and benefits, include the expenditures listed below:

Object Code Description

100000 Compensation - Contracted pay, overtime pay, non-contracted pay, substitute pay, and supplemental pay.

200000 Benefits - FICA, health/dental insurance, retirement benefits, group life insurance, disability insurance and annual and sick leave payoff.

300000 Purchased Services - Services, professional development, lease/rental contracts, etc. 500000 Other Charges - Utilities, memberships, travel, dues and licenses, etc. 600000 Materials and Supplies - Office supplies, medical and dental supplies, commodities that are

consumed, and minor equipment that is not capitalized, etc. 700000 Payment to Joint Operations – Not used by SCPS 800000 Capital Outlay – New/replacement equipment and furnishings with unit price of $5,000 or higher. 900000 Other Uses of Funds – This series of codes is used for debt service and accounting control

purposes (e.g., holdback accounts). The school division, as a part of the county audit process, assists with the preparation of a Comprehensive Annual Financial Report (CAFR) to report results of all funds under School Board authorization. The school division prepares the Annual School Report for the Virginia Department of Education. Summary listings of individual school and department critical functions and activities as well as a discussion of their budgeted major changes for the coming year are presented for each department in the Financial Section of this budget document.



Budget Overview

Spotsylvania County Public Schools is the 11th largest school division in the Commonwealth of Virginia with 31 schools and centers providing instructional programming for students. The division is primarily funded by a combination of state, local and federal funds. State funding from the General Assembly includes:

• Standards of Quality (SOQ) funding - Basic aid, Sales Tax, Special Ed, VRS, Remedial Summer school • Incentive program funding - Commonwealth Governor’s School, Technology funds • Categorical program funding - Adult Education, School Lunch, Special Education Homebound • Lottery Proceeds funding - Textbooks, English Learners, Early Reading Intervention

The Virginia Code requires the locality to provide a share of funding to Spotsylvania County Public Schools in order for the school division to maintain an educational program that meets the commonwealth's Standards of Quality (SOQ). Direct Aid provided to school divisions is allocated primarily on a per pupil basis. One key formula-driven State funding component is the Local Composite Index (LCI). The LCI determines a locality’s ability to pay education costs fundamental to the commonwealth’s Standards of Quality (SOQ). The LCI is calculated using three indicators of a locality’s ability-to-pay: (1.) true value of real property, (2.) adjusted gross income and (3.) taxable retail sales. Each locality’s index is adjusted to maintain an overall statewide local share of 45 percent and an overall state share of 55 percent. Spotsylvania County Public Schools’ LCI for fiscal years 2019 & 2020 is 36.27%. From the chart below the division’s LCI increased during the past three biennium’s. When the LCI increases, state funding declines because there is an expectation of increased funding from the locality.

Biennium Locality Share State Share

2012-2014 33.26% 66.74% 2014-2016 35.55% 64.45% 2016-2018 36.17% 63.83% 2018-2020 36.27% 63.73%

While public education is primarily a state and local responsibility, the schools division does receive financial assistance from the federal government in support of specific federal initiatives and mandates. In summary, the fiscal year 2019 School Board Revenue Budget is as follows:

FUND BALANCE, $894,172

STATE, $142,212,157

FEDERAL, $16,021,221

CITY/COUNTY, $128,492,093

OTHER, $12,971,838

LOANS/BONDS, $30,799,918

$600,000

$20,600,000

$40,600,000

$60,600,000

$80,600,000

$100,600,000

$120,600,000

$140,600,000

$160,600,000

FUND BALANCE STATE FEDERAL CITY/COUNTY OTHER LOANS/BONDS

.2%

42.9%

4.8%

38.7%

3.9%9.2%




SCPS’ Strategic Plan continues to serve as the blueprint, guide, and compass for continuous improvement and achievement. Therefore, each year we insure budget goals and allocation of resources are aligned with the strategic goals of preparing all students to be college and career ready through a culture of collaboration with the staff and community in a safe, caring, engaging and healthy learning environment. Overall, funding supports the operation of over 31 facilities. In Spotsylvania, we also have a very large geographical area to support student transportation that requires additional resources. Moreover, our employees are the absolute key to what we do and how well we do it. Consequently, it is important that the division rewards their loyalty, hard work, excellence in performance amidst increasing demands and widespread shortage within employee groups. Further, with increased expectations and accountability at the state and federal levels, it is critical that additional resources are directed towards increasing student achievement. Spotsylvania County Public Schools acknowledges and respects the fiscal realities but is required to meet, maintain and enhance student services. Therefore, the top two School Board budget priorities for fiscal year 2019 are as follows:

• Increase Employee Compensation • Increase Human Capital Resources to Support Student Success

During the 2016-17 School Year, the division entered into a joint agreement with the Spotsylvania County Government to have a Compensation and Benefit Study performed by Evergreen Solutions, LLC. The study results and recommendations, coupled with the suggestions of the SCPS Employee Compensation Focus Group, representing employee groups and stakeholders, inform and support this goal. Further, teacher vacancies in Virginia have increased by forty percent in the last decade, with one thousand vacant positions in 2016.1 In Virginia, the average teacher salary is ranked 32nd in the Nation by the National Education Association. These statistics correspond to a nationwide decline in teacher program enrollment. Therefore, increasing employee compensation is critical for all staff including teachers. The FY 2019 School Board adopted budget includes the following hybrid compensation plan for all employees after consultation with Evergreen Solutions and based on input from the Employee Compensation Focus Group.

● 4% pay increase for teachers and support staff ● 2% pay increase for administrators ● ⅓ implementation of the Hybrid Range Penetration/Classification Date Parity Solutions ● Bring to Minimum solution (para-educators, instructional technology aides, bus aides, school

security officers) in one year

The advantages to this teacher hybrid range penetration compensation proposal include:

● All employees will see a pay increase ● FY19 starting salaries are higher ● Teachers under step 15 receive a higher pay increase which is important during the national

teacher shortage This compensation investment totals $6.9 million. This budget also includes stipend increases back to 2009 levels as well as a $5 daily substitute rate increase to assist the division with being more competitive with school divisions in the surrounding area.

Goal #1 - Increase Employee Compensation




While there are many measures and indicators of quality and student achievement, highlighted below are a few examples that reinforce some of the positive results associated with both our employees and process investments over time. SCPS has been recognized as meeting both state, national and international standards through accreditation measures. You will note that all of our schools are state accredited, 97% fully accredited meeting or exceeding all state required benchmarks. To further validate that quality, AdvancED, the largest national and international accrediting agency recognized SCPS as one of only a small percentage of state school districts to receive District Accreditation. Most recent, our school division’s commitment to providing opportunities and educating the whole child through music education was acknowledged as we were recognized as one of 2017 Best Communities for Music Education. We also had 3 schools receive the Blue Ribbon Schools of Music award. Finally, our school division was received the National Association for the Education of Homeless Children and Youth Award, acknowledging our school division’s outstanding work and support of our homeless population. All for schools within the division for academic year 2016-2017 were fully accredited except for one school. Our on-time graduation rate for 2017 is 90%. The Division continues to see an increase in participation in Advanced Placement (AP) courses and encourages earlier participation starting in the 9th grade, and participation by non-traditional AP students which supports our focus on equity. Performance on more rigorous state grade level and end of course tests demonstrate both improvement and the need for additional targeted resources and supports to close achievement gaps. In an effort to meet the new criteria set forth by the state called Profile of a Virginia Graduate beginning with this Fall, our rising Freshman, current 8th graders, additional resources will facilitate the achievement of this new expectation. The shift is from our current lens of content attainment to workforce readiness skills such as the 5 C’s or Critical Thinking, Collaboration, Communication, Creative Thinking, and Citizenship. Our division has been working tirelessly to be prepared for this significant change. With continued increases in students with disabilities and students with English as a Second Language and with the goal of preparing all students for their future, goal two is to provide additional human capital resource supports in the areas of teachers, para-educators, social workers, counselors, Instructional Technology Assistants (ITAs), Occupational Therapists, and various other positions. The total cost of goal two is $3.6 million. By making this investment, the division will be able to target and utilize resources to increase student success. This budget also includes:

• Elimination of the student Athletic fees resulting in loss of revenue of $172,651 • Expansion of the Academic and Athletic after school transportation pilot program at a cost of $100,000 • Academic and Athletic Stipends being restored to the original FY2009 levels at a cost of $22,827 • Increase the daily substitute rate by $5 at the cost of $113,856 • Discontinuance of outsourcing custodial services provided to the schools and with a transition to in-house

staff, at an additional cost of $289,772 • Debt Service cost with a net increase of $1,466,911 • Departmental increases at a cost of over $1 million

Goal #2 - Increase Human Capital Resources to Enhance Student Success

FINANCIAL SECTION


FINANCIAL SECTION

FINANCIAL SECTION


Financial Section Table of Contents

Financial Section Financial Section Table of Contents ..................................................................................................... 84 Level One Summary Data for Total Budget - All Funds ........................................................................ 85 Level One Summary Data for Total Budget Revenue – All Funds ....................................................... 86 Revenue Summary Report – All Funds ................................................................................................ 87 Level One Summary Data for Total Budget Expenditures – All Funds ................................................. 88 Expenditure Summary by Generic Objects Report – All Funds ............................................................ 90 Expenditure Budget Overview by Generic Objects – All Funds............................................................ 91 Expenditure Summary by Sub-Function – All Funds ............................................................................ 92 Fiscal Year 2019 Expenditure Summary by Object – All Funds ........................................................... 93 Level Two Summary Data for Operating Fund 5 Revenues ................................................................. 97 Fund 5 Summary Revenues Report ..................................................................................................... 98 Level Two Summary Data for Operating Fund 5 Expenditures ............................................................ 99 Fund 5 Summary Expenditure Report ................................................................................................ 101 Expenditure Trends by Function and Object Fund 5 Report .............................................................. 102 Combined Fund Statements ............................................................................................................... 119 FY 2019 School Board Adopted Budget Summary Data for Individual Funds ................................... 120 Fund 1 – Commonwealth Governor’s School (CGS) ............................................................. 121 Fund 2 – Rappahannock Regional Juvenile Detention Center (RRJDC) .............................. 124 Fund 3 – Food Service (FS) ................................................................................................... 127 Fund 4 – Regional Adult Education ....................................................................................... 130 Fund 5 – Operating Fund ....................................................................................................... 133 Fund 5 – Debt Service ........................................................................................................... 159

Fund 5 – Capital Improvement Costs vs Debt Service .......................................................... 160 Fund 5 – Capital Improvement Plan ...................................................................................... 162 Fund 7 – Fleet Service ........................................................................................................... 168

FINANCIAL SECTION


Level One

Summary Data for Total Budget (All Funds Combined)

Spotsylvania County Public Schools has five main revenue sources: State, Federal, Local, Other and Loans and Bonds. The underlying assumptions and trends for each major revenue source varies (see below). State Funds State funds consist of state sales tax and state funds. Of the five percent sales tax collected state-wide in Virginia, one and one-quarter percent collected is designated for K-12 public education. One and one-eighth percent is returned directly to localities based on the number of school aged children in each locality as determined by the latest triennial school census. The other one-eighth percent is used to fund a portion of the state’s share of the Standards of Quality (SOQ). For FY 2019, State Sales Tax increased by $182,258 or 0.7% higher than FY 2018 adopted budget amount, which is a minor increase. The state sales tax trends has been relatively flat of the past three years. State funding for public education is divided into four different types of revenue accounts for FY 2019: (1) Standards of Quality accounts; (2) Incentive Program accounts; (3) Categorical Program accounts; and (4) Lottery Program Funded accounts. Since the 2009 recession, the General Assembly adopted numerous changes and reductions to state funded accounts for public education. For FY 2019, State funding for Spotsylvania County Public Schools increased by $7,381,504 or 6.8%, which is a modest increase. The state funding trend has remained between $120 million and $135 million for the past three years. Standards of Quality Accounts The Standards of Quality (SOQ) prescribe the minimum standards which all local school divisions must meet. Funds are distributed to localities based on each locality’s Composite Index of Ability to Pay (CI) – a measure of the locality’s wealth. The higher a locality’s composite index, the less state funding it receives. The primary SOQ account is Basic Aid. Basic Aid provides significant funding for personnel and materials. Other SOQ accounts are designated to fund textbooks, vocational education, gifted education, special education, remedial education, English as a Second Language classes, remedial summer school, and fringe benefits. All of these accounts (except remedial summer school), as do most state accounts; require a matching contribution of revenue based on the locality’s Composite Index. Incentive Programs Incentive accounts fund programs that are not required by the Standards of Quality but provide benefits to students. Examples include funding for Academic Year Governor’s Schools (such as the Commonwealth Governor’s School) and technology equipment. Categorical Accounts Categorical accounts fund programs for students with particular educational needs such as homebound instruction, programs in regional juvenile facilities, and career and technical education programs. Lottery Funded Programs A number of accounts are funded with revenue received from the state lottery. Examples include the At Risk Program, the Early Reading Intervention Program, the K-3 Primary Class Size Reduction Program, Algebra Readiness, etc. The underlying assumptions of sales tax and state funding is based on the state’s funding formula which takes into account benchmarking factors, average daily membership, Local Composite Index and free and reduced lunch statistics. The combined State funds $142,212,157 makes up 42.9% of the total budget.

FINANCIAL SECTION


Level One – Summary Data for Total Budget (All Funds Combined)

Revenues Federal Funds Spotsylvania County Public Schools receives funding through a number of federal grants. The two largest grants are Title I for Improving Basic Programs and Title VI-B for Individuals with Disabilities Education. These two programs receive approximately two-thirds of the federal funding that comes to the locality. FY 2019 Federal funding for Spotsylvania County Public Schools increased by $25,983 or 0.2%. The trend for federal funds has ranged between $14 million and $16 million over the last three years. The underlying assumption for federal revenue is predicated upon availability of funds at the federal level couples with student enrollment data and socio-economic status of students. Federal funds makes up 4.8% of the total budget. Local Funds The Board of Supervisors annually appropriates funds for the operation of the schools including debt service payments. These funds are primarily generated from real and personal property tax dollars. For FY 2019 the School Board Adopted Budget includes a total local transfer of $128,492,093, which includes one-time funds of $250,000. Since FY 2009 to FY 2019 local funds have increased by 6%. The ten year average annual increase is $766,628 or .64%. The underlying assumption for projecting local dollars is based on County budget priorities. Local funds makes up 38.77% of the total budget. Other Funds This category of revenue includes print shop fees for services, rental fees for the use of school facilities, insurance adjustments, Regional Special Education tuition revenue, Medicaid payments and payments from other state agencies for services provided by Spotsylvania County Public Schools. All funds combined revenue from “Other Funds” shows a decrease of ($295,270). This is primarily due to the revenues associated with the elimination of the student athletic fee and decreases in facility use revenues. Other funds makes up 3.9% of the total budget. Loans and Bonds Revenues Loans and bonds revenues total $30,799,918, an increase of $3,438,471 or 12.6% over FY 2018. This increase is due to the need to upgrade buses, technology, and complete school maintenance projects. The trend for loans and bonds revenue has remained between $19 million and $30 million over the last few years. The underlying assumption for projecting revenues is based on availability of bond funding, replacement cycles and need. Loan and Bonds funding makes up 9.2% of the total budget. Overall, combined revenues for FY 2019 total $331,391,399 or an increase of $14,662,120 or 4.6% over the FY 2018 adopted budget. This increase in primarily due an increase in State funds of $7.6 million, Local Fund increase of $4.4 million and CIP loans and bonds increase of $3.4 million. The school division is only permitted to maintain a fund balance for the food service fund, the fleet service fund and the Capital Improvement Fund. The fund balance for all three funds have had a positive trend.

FINANCIAL SECTION




Variance Change

Revenue

FUND BALANCE -$ -$ -$ 1,381,776$ 894,172$ (487,604)$ (35.3%)

Subtotal -$ -$ -$ 1,381,776$ 894,172$ (487,604)$ (35.3%)

STATE SALES TAX 23,784,356$ 24,566,289$ 24,864,584$ 25,441,630$ 25,623,888$ 182,258$ 0.7%


Subtotal 125,570,322$ 126,065,244$ 130,617,066$ 134,648,395$ 142,212,157$ 7,563,762$ 5.6%

FEDERAL FUNDS 14,183,588$ 14,251,099$ 14,937,958$ 15,995,238$ 16,021,221$ 25,983$ 0.2%


OTHER FUNDS 11,642,153 12,109,614 11,891,636 13,267,108 12,971,838 (295,270) (2.2%)

LOANS, BONDS, ETC 7,646,604 18,767,953 22,613,719 27,361,447 30,799,918 3,438,471 12.6%Subtotal 195,840,216$ 180,709,093$ 173,506,391$ 180,699,108$ 188,285,070$ 7,585,962$ 4.2%

Grand Total 321,410,539$ 306,774,337$ 304,123,456$ 316,729,279$ 331,391,399$ 14,662,120$ 4.6%

Revenue Summary - All Funds

FUND BALANCE, $894,172 , 0.27%

STATE, $142,212,157 , 42.91%

FEDERAL,$16,021,221 , 4.83%

CITY/COUNTY, $128,492,093 , 38.77%

OTHER, $12,971,838 , 3.91%

LOANS/BONDS, $30,799,918 , 9.29%

FUND BALANCE

STATE

FEDERAL

CITY/COUNTY

OTHER

LOANS/BONDS


FINANCIAL SECTION



Expenditures Spotsylvania County Public Schools has seven main revenue sources: Salaries/Wages, Employee Benefits, Purchased Services, Other Charges, Materials & Supplies, Capital Outlay, and Debt Services. Salaries/Wages The adopted salaries/wages expenditure budget is $159,769,812, which reflects a net increase of $10,116,935 or 6.8%. This increase is attributable to a 4% pay increase for teachers and staff and a 2% pay increase for administrators in accordance with the Evergreen compensation study in an effort to remain competitive with the ability to attract and retain high quality staff. This net increase also reflects an increase of 60 instructional positions which total approximately $3.6 million. Due to increases in mandatory expenditures outweighing revenue increases and the division’s priority to minimize the negative impact on classroom instruction, the school division has provided minimal pay increases during the past 5 years as illustrated in the chart below. In FY 2016, the school division was able to provide a 3% COLA due to increased revenues at the state level coupled with reallocation of funds and an ERIP program coupled with no health insurance rate increases. In FY 2017, the division was able to provide a 2% pay raise due to additional state and local revenues. In FY 2018, the division was able to provide a 2% pay raise increase by strategically reallocating and restricting resources. Employee Benefits The Adopted benefits expenditure budget is $73,392,404, which reflects an increase of $226,286 or 0.3%. This low increase is due to the school division modernizing its health insurance benefits through the implementation of a fiver health insurance action plan. In addition, during FY 2019, the school division did not have increases in employer health rates nor the VRS employer rates. Overall, for the FY 2019 Adopted Budget, salaries/wages and employee benefits comprise 70.4% or $233,162,216 million of the total budget. When CIP and debt service expenditures are excluded, salaries/wages and employee benefits make up 85% of the budget. Purchased Services The Purchased Services expenditure budget is $43,865,237, which reflects an increase of $4,397,333 or 11.1%. This object code primarily consists of services acquired from outside sources on a fee basis or fixed income contract basis. The majority of the increase is directly related to the beginning of the Courtland High School renovation within the CIP plan. Other Charges The Other Charges expenditure budget is $9,719,087, which reflects an increase of $30,031 or 0.3%. This object code includes utility, travel, and insurance costs. This decrease is primarily due to projected savings in Fuel, Oil, and Gas as well as miscellaneous fees.

FINANCIAL SECTION



Expenditures Materials and Supplies The Materials and Supplies expenditure budget is $12,926,675, which reflects a decrease of ($1,221,356) or (8.6%). This object code includes articles or commodities that are consumed or materially altered when used and minor equipment that is not capitalized, including any equipment costing less than $5,000. The majority of the decrease is directly related to the CIP plan. Capital Outlay The Capital Outlay expenditure budget is $4,701,377, which reflects a decrease of ($354,020) or (7.0%). This object code includes outlays that result in the acquisition of or additions to capitalized assets costing $5,000 or more. This is primarily due to the decrease in the CIP plan for equipment purchases.

Debt Services The budget for FY 2019 Debt Service is $27,016,807, which is a $1,466,911 increase or 5.7% over FY 2018’s budget. This is a net increase with new debt service issuances for FY 2019 CIP being offset by the retirement of older bond series. The total debt service budget is $27,048,807 after including $32,000 in bank fees. In summary, with the need to provide competitive employee pay and benefits, address diverse student growth instructional needs, maintain safe and clean facilities and address increased federal and state requirements, balancing each year’s budget with modest increases in revenues is challenging. The division will continue to advocate for additional funding at all levels; state, federal, and local.

FINANCIAL SECTION




Variance Change

1000 SALARIES/WAGES 140,833,662$ 144,701,036$ 147,294,235$ 149,652,877$ 159,769,812$ 10,116,935$ 6.8%


Total 205,746,581$ 206,299,380$ 214,970,118$ 222,818,995$ 233,162,216$ 10,343,221$ 4.6%


5000 OTHER CHARGES 9,419,374 8,728,848 9,103,514 9,689,056 9,719,087 30,031 0.3%


8000 CAPITAL OUTLAY 2,664,815 5,590,229 5,142,332 5,055,397 4,701,377 (354,020) (7.0%)

9000 DEBT SERVICES 65,318,146 39,213,090 24,810,137 25,549,896 27,016,807 1,466,911 5.7%

9000 HOLDBACK - - 5,000 - - - 0.0%

Total 110,609,095$ 100,077,174$ 91,673,764$ 93,910,284$ 98,229,183$ 4,318,899$ 4.6%

Grand Total 316,355,676$ 306,376,554$ 306,643,882$ 316,729,279$ 331,391,399$ 14,662,120$ 4.6%

Expenditure Summary by Generic Objects - All Funds

1000 SALARIES/WAGES, $159,769,812 , 48.21%

2000 EMPLOYEE BENEFITS, $73,392,404 ,

22.15%

3000 PURCHASED SERVICES, $43,865,237 ,

13.24%

5000 OTHER CHARGES, $9,719,087 , 2.93%

6000 MATERIALS & SUPPLIES,

$12,926,675 , 3.90%

8000 CAPITAL OUTLAY,

$4,701,377 , 1.42%

9000 DEBT SERVICES, $27,016,807 , 8.15%

1000 SALARIES/WAGES 2000 EMPLOYEE BENEFITS 3000 PURCHASED SERVICES

5000 OTHER CHARGES 6000 MATERIALS & SUPPLIES 8000 CAPITAL OUTLAY

9000 DEBT SERVICES


FINANCIAL SECTION


Fund 1 Fund 2 Fund 3 Fund 4 Fund 5 Fund 5 Fund 7

Object/DescriptionGOVERNOR'S

SCHOOLDETENTION

CENTERFOOD

SERVICESREGIONAL ADULT ED CIP* OPERATING

FLEET SERVICE

Grand Total

1000 SALARIES/WAGES 963,417$ 713,277$ 1,444,847$ 613,376$ -$ 155,023,132$ 1,011,767$ 159,769,816$

2000 EMPLOYEE BENEFITS 379,061 293,482 986,849 117,771 - 71,200,023 415,211 73,392,397

Personnel Related 1,342,478$ 1,006,759$ 2,431,696$ 731,147$ -$ 226,223,155$ 1,426,978$ 233,162,213$

3000 PURCHASED SERVICES 230,169$ -$ 7,993,826$ 16,362$ 23,135,500$ 12,327,653$ 161,727$ 43,865,237$

5000 OTHER CHARGES 125,903 - 320,350 6,227 - 9,166,678 99,931 9,719,089

6000 MATERIALS & SUPPLIES 430,641 - 258,100 12,936 3,405,580 7,704,027 1,115,392 12,926,676

8000 CAPITAL OUTLAY - - 319,000 - 4,258,838 36,367 87,172 4,701,377

9000 DEBT SERVICES - - - - - 27,016,807 - 27,016,807

Non-Personnel Related 786,713$ -$ 8,891,276$ 35,525$ 30,799,918$ 56,251,532$ 1,464,222$ 98,229,186$

Grand Total 2,129,191$ 1,006,759$ 11,322,972$ 766,672$ 30,799,918$ 282,474,687$ 2,891,200$ 331,391,399$

Expenditure Budget Overview by Generic Objects - By Fund

FINANCIAL SECTION


Function Description

Fund 1Governor's

School

Fund 2 Detention

Center

Fund 3 Food

Services


Fund 5 Cip*

Fund 5 Operating

Fund 7 Fleet

Service Total

1100 CLASSROOM INSTRUCTION 1,972,244$ 780,225$ -$ 766,672$ -$ 154,668,867$ -$ 158,188,008$ 1210 GUIDANCE SERVICES - - - - - 6,612,047 - 6,612,047 1220 SCHOOL SOCIAL WORKERS SVC - - - - - 2,784,783 - 2,784,783 1230 HOMEBOUND INSTRUCTION - - - - - 199,600 - 199,600 1310 IMPROVEMT OF INSTRUCTION - - - - - 10,643,440 - 10,643,440 1311 GUIDANCE SERVICES - - - - - 28,098 - 28,098 1312 TESTING SERVICES - - - - - 38,533 - 38,533 1320 MEDIA SERVICES - - - - - 4,523,947 - 4,523,947 1400 INSTRUC SUPPORT-SCH ADMIN - - - - - 67,788 - 67,788 1410 OFFICE OF THE PRINCIPAL - 226,534 - - - 16,022,159 - 16,248,693 2110 BOARD SERVICES - - - - - 226,268 - 226,268 2120 EXECUTIVE ADMIN SERVICES - - - - - 1,044,235 - 1,044,235 2130 PUBLIC INFORMATION - - - - - 627,438 - 627,438 2140 HUMAN RESOURCES - - - - - 1,466,274 - 1,466,274 2150 PLANNING SERVICES - - - - - 96,822 - 96,822 2160 FISCAL SERVICES - - - - - 1,531,112 - 1,531,112 2170 PURCHASING - - - - - 168,074 - 168,074 2220 HEALTH SERVICES - - - - - 4,332,069 - 4,332,069 2230 PSYCHOLOGICAL SERVICES - - - - - 1,495,585 - 1,495,585 3100 TRANSP - MGMT & DIRECTION - - - - - 1,737,822 - 1,737,822 3200 VEHICLE OPERATION SVCS - - - - - 14,568,288 - 14,568,288 3400 VEHICLE MAINTENANCE SVCS 3,700 - - - - 2,160,338 2,891,200 5,055,238 4100 MAINT - MGMT & DIRECTION - - - - - 1,117,128 - 1,117,128 4200 BUILDING SERVICES - - 48,320 - - 19,484,319 - 19,532,639 4300 GROUNDS SERVICES - - - - - 201,298 - 201,298 4400 EQUIPMENT SERVICES - - 847,000 - - 319,463 - 1,166,463 4500 VEHICLE SERVICES - - - - - 236,711 - 236,711 5100 SCHOOL FOOD SERVICES - - 10,427,652 - - - - 10,427,652 6500 BLDG ACQ & CONSTR SVCS - - - - 30,799,918 - - 30,799,918 6810 TECHNOLOGY - CLASSROOM 26,000 - - - - 1,412,000 - 1,438,000 6820 TECHNOLOGY -INSTRUCT. SUP 127,247 - - - - 6,045,051 - 6,172,298 6830 TECHNOLOGY-ADMINISTRATION - - - - - 1,208,443 - 1,208,443 6850 TECHNOLOGY-TRANSPORTATION - - - - - 240,471 - 240,471 6860 TECHNOLOGY-MAINTENANCE - - - - - 117,409 - 117,409 7100 DEBT SERVICE - - - - - 27,048,807 - 27,048,807 Grand Total 2,129,191$ 1,006,759$ 11,322,972$ 766,672$ 30,799,918$ 282,474,687$ 2,891,200$ 331,391,399$

Expenditure Summary by Sub-Function - All Funds

FINANCIAL SECTION


FY 2019 Expenditure Summary Reports – All Funds

Object Description

Fund 1 Governor's

School

Fund 2 Detention

Center

Fund 3 Food

Services


Fund 5 Cip*

Fund 5Operating

Fund 7 Fleet

Service Total

1110 COMP OF DIRECTORS 121,172$ -$ -$ -$ -$ 2,245,822$ 119,201$ 2,486,195$ 1111 COMP OF BOARD MEMBERS - - - - - 84,000 - 84,000 1112 COMP OF SUPERINTENDENT - - - - - 195,000 - 195,000 1113 COMP OF ASST SUPTS - - - - - 304,369 - 304,369 1115 TRAVEL ALLOWANCE - - - - - 18,400 - 18,400 1116 RECERTIFICATION SPCLST - - - - - 92,608 - 92,608 1117 SPECIALISTS - - - - - 141,622 - 141,622 1121 COMP OF TEACHERS 689,038 541,286 - 526,728 - 97,987,577 - 99,744,629 1123 COORDINATOR - - - - - 1,072,528 - 1,072,528 1124 COMP OF INST SUPERVISORS - - - - - 185,898 - 185,898 1126 COMP OF PRINCIPALS - 120,639 - - - 3,613,008 - 3,733,647 1127 COMP OF ASS'T PRINCIPALS - - - - - 3,483,334 - 3,483,334 1130 COMP-PROF SUPV PERSONNEL - - 590,554 - - 788,084 - 1,378,638 1131 COMP OF SCHOOL NURSES - - - - - 1,385,696 - 1,385,696 1132 COMP OF PSYCHOLOGISTS - - - - - 1,053,699 - 1,053,699 1134 COMP OF SOCIAL WORKERS - - - - - 1,400,699 - 1,400,699 1135 SUPERVISOR - - - - - 168,225 - 168,225 1136 SUPERVISOR - MAINTENANCE - - - - - 199,594 - 199,594 1139 COMP OF THERAPISTS - - - - - 756,444 - 756,444 1140 COMP-TECHNICAL PERSONNEL 92,894 - - - - 1,597,578 - 1,690,472 1141 COMP OF TEACHER ASS'TS - - - 45,252 - 9,575,798 - 9,621,050 1142 COMP-HEALTH/SAFETY OFFICE - - - - - 283,913 - 283,913 1145 COMP OF CAFETERIA WORKERS - - 555,902 - - - - 555,902 1148 CLINICAL ASSISTANTS - - - - - 69,515 - 69,515 1150 COMP OF CLERICAL STAFF 57,313 45,352 42,923 33,296 - 6,104,142 117,472 6,400,498 1151 HOURLY PARA - - - - - 1,182,427 - 1,182,427 1161 COMP OF MAINT EMPLOYEES - - 41,828 - - 2,725,932 - 2,767,760 1165 COMP OF MECHANICS - - - - - - 765,394 765,394 1170 DRIVER PAY - - - - - 5,630,250 - 5,630,250 1191 COMP OF CUSTODIANS - - - - - 2,929,960 - 2,929,960 1260 COMP OF MECHANICS - O/T - - - - - - 3,500 3,500 1261 COMP OF MAINTENANCE - O/T - - - - - 68,000 - 68,000 1282 DRIVER OVER 20 HOURS - - - - - 1,210,907 - 1,210,907 1284 DRIVER OVER 40 HOURS - - - - - 10,000 - 10,000 1285 AIDES OVER 20 HOURS - - - - - 173,778 - 173,778 1286 AIDES OVER 40 HOURS - - - - - 3,000 - 3,000 1290 CUSTODIANS/OVERTIME/SUBS - - - - - 44,063 - 44,063 1291 OVERTIME-FLSA - - - - - 70,000 - 70,000 1297 HOURLY CUSTODIAN - - - - - 1,365,300 - 1,365,300 1321 COMP OF HOMEBOUND TCHRS - - - - - 117,348 - 117,348 1339 THERAPISTS - PART-TIME - - - - - 73,836 - 73,836 1340 DRIVER AIDE - - - - - 708,722 - 708,722 1350 CLERICAL - PART-TIME - - - 6,625 - 54,281 - 60,906 1361 MAINTENANCE - SUMMER - - - - - 181,188 - 181,188 1520 COMP OF SUB TEACHERS - 6,000 - - - 2,359,186 - 2,365,186 1521 COMP-NURSING SUBSTITUTE - - - - - 60,438 - 60,438 1535 CAFETERIA MONITORS - - 174,640 - - - - 174,640 1540 CLERICAL - SUBS/OVERTIME - - - - - 69,591 - 69,591 1544 NON-CONTRACTED DRIVER - - - - - 92,400 - 92,400 1545 NON-CONTRACTED BUS AIDE - - - - - 25,256 - 25,256 1600 COMP - SUPPLEMENTS - - - - - 1,281,690 6,200 1,287,890 1610 SUPPLEMENTAL PAY - - 38,000 1,475 - 1,525,393 - 1,564,868 1611 SUPP PAY/SUMMER ENRICHMT 3,000 - - - - - - 3,000 1620 NON-CONTRACTED COMP - - - - - 8,128 - 8,128 1630 FACILITY USE - OVERTIME - - 1,000 - - 40,000 - 41,000 1650 NATIONAL BOARD TCHR BONUS - - - - - 204,505 - 204,505


FINANCIAL SECTION


Object Description

Fund 1 Governor's

School

Fund 2 Detention

Center

Fund 3 Food

Services


Fund 5 Cip*

Fund 5Operating

Fund 7 Fleet

ServiceTotal

2100 FICA 69,979 51,751 91,835 45,262 - 10,969,700 71,198 11,299,725 2210 VRS (PLAN 1 & 2) 146,743 94,730 127,055 28,409 - 17,826,561 71,274 18,294,772 2220 VRS (HYBRID) 3,851 16,171 7,701 - - 3,620,066 13,509 3,661,298 2300 HOSPITALIZATION 125,311 105,887 505,028 37,270 - 28,472,379 195,902 29,441,777 2301 RETIREE HEALTH INSURANCE - - 119,965 - - 3,541,520 29,120 3,690,605 2303 RETIREE PRESCRI DRUG PROG - - 67,274 - - 997,631 - 1,064,905 2310 DENTAL INSURANCE 6,631 5,259 23,325 1,785 - 1,380,585 9,425 1,427,010 2311 RETIREE DENTAL INSURANCE - - 2,914 - - 115,985 1,370 120,269 2400 GROUP LIFE INSURANCE 12,581 9,265 15,665 2,374 - 1,861,686 13,117 1,914,688 2500 DISABILITY INS (PLAN 1&2) 2,359 1,592 3,937 498 - 323,929 2,122 334,437 2510 DISABILITY INS (HYBRID) 81 340 193 - - 79,698 708 81,020 2705 SUPERINTENDENT'S ANNUITY - - - - - 12,000 - 12,000 2710 ANNUITY FOR NON-VRS EMP. - - - - - 36,000 - 36,000 2750 RETIREE HEALTH CREDIT 11,525 8,487 7,602 2,173 - 1,598,313 2,776 1,630,876 2800 RETIREE SICK LEAVE PAY - - 14,355 - - 105,979 - 120,334 2810 ANNUAL LEAVE PAYOFF - - - - - 257,991 4,690 262,681 3000 PURCHASED SERVICES 76,469 - 60,000 13,098 23,135,500 4,446,216 136,300 27,867,583 3001 PROFESSIONAL IMPROVEMENT - - 375 1,400 - 561,097 2,804 565,676 3002 PRINTING/BINDING 4,000 - - - - 19,126 - 23,126 3006 WORKER'S COMPENSATION - - 52,168 - - 547,533 - 599,701 3007 RECRUITING EXPENSES - - - - - 20,010 - 20,010 3008 STAFF TRAINING - - - - - 2,454 - 2,454 3009 STUDENT TRAINING - - - - - 3,263 - 3,263 3014 VERIZON MAINTENANCE 50,000 - - - - - - 50,000 3015 FEES & RELATED SERVICES - - 7,863,283 - - 19,605 - 7,882,888 3017 UNIFORM RENTALS - - - - - 9,874 4,500 14,374 3101 INSTRUCTIONAL DEVELOPMENT 15,000 - - - - - - 15,000 3102 TUITION ASSISTANCE - - - 540 - - - 540 3104 FIELD TRIPS 75,000 - - - - - - 75,000 3110 MEDICAL SERVICES - - - - - 15,020 - 15,020 3130 PROFESSIONAL SERVICES - - - - - 30,152 - 30,152 3133 TESTING SERVICES - - - - - 24,085 - 24,085 3180 LEGAL FEES - - - - - 117,254 - 117,254 3308 VEHICLE REPAIRS 1,200 - - - - 136,144 - 137,344 3309 BUS REPAIRS - - - - - 2,101,913 - 2,101,913 3310 REPAIRS TO EQUIPMENT - - 18,000 - - 170,490 3,500 191,990 3311 MAINT SERVICES - BLDGS - - - - - 80,000 - 80,000 3313 TECHNICAL MAINTENANCE - - - - - 503,186 - 503,186 3314 OTHER BUS REPAIRS - - - - - 10,000 - 10,000 3320 MAINTENANCE CONTRACTS - - - 1,324 - 438,644 14,623 454,591 3321 LEASE/RENTAL CONTRACTS - - - - - 3,599 - 3,599 3322 XEROX MAINTENANCE 3,000 - - - - - - 3,000 3330 D P SOFTWARE SUPPORT - - - - - 362,302 - 362,302 3420 IN-LIEU-OF TRANSPORTATION - - - - - 42,826 - 42,826 3430 TRANS SERVICE BY CONTRACT - - - - - 206,800 - 206,800 3600 ADVERTISING - - - - - 8,266 - 8,266 3612 ROBOTICS/TEAM COACHING 5,500 - - - - - - 5,500 3840 REGIONAL TUITION - - - - - 2,447,794 - 2,447,794 5101 ELECTRICITY - - - - - 5,208,868 75,000 5,283,868 5102 FUEL OIL/GAS - - - - - 1,539,391 15,000 1,554,391 5103 WATER/SEWAGE FEES - - - - - 756,256 4,389 760,645 5201 POSTAGE 1,000 - 4,000 - - 52,016 - 57,016 5202 UPS SERVICE - - - - - 1,769 - 1,769 5203 TELEPHONE 4,463 - 1,000 680 - 185,717 1,043 192,903 5204 DATA COMMUNICATION LINES - - - - - 153,499 - 153,499


FINANCIAL SECTION


Object Description

Fund 1 Governor's

School

Fund 2 Detention

Center

Fund 3 Food

Services


Fund 5 Cip*

Fund 5Operating

Fund 7 Fleet

ServiceTotal

5205 SITE CONNECTIONS 100,000 - - - - - - 100,000 5300 FIRE & LIABILITY INS 2,596 - - - - 323,364 - 325,960 5302 UNEMPLOYMENT COMP INS - - - - - 25,681 - 25,681 5309 FLEET INSURANCE - - - - - 106,604 1,600 108,204 5401 LEASE/RENTALS 9,344 - 5,000 4,061 - 435,792 2,300 456,497 5500 TRAVEL 8,500 - 10,000 1,486 - 214,724 100 234,810 5800 MISCELLANEOUS - - 300,000 - - 32,000 - 332,000 5801 DUES/LICENSES - - 350 - - 48,038 499 48,887 5806 SUBSCRIPTIONS/JOURNALS - - - - - 3,578 - 3,578 5810 MEMBERSHIPS (PROGRAMS) - - - - - 18,981 - 18,981 5811 MEMBERSHIPS (DIVISION) - - - - - 60,400 - 60,400 6000 MATERIALS & SUPPLIES 97,202 - 77,600 12,936 - 2,185,689 - 2,373,427 6001 OFFICE SUPPLIES - - 30,000 - - 160,333 1,500 191,833 6002 TEXTBOOKS - - - - - 158,105 - 158,105 6004 MEDICAL & DENTAL SUPPLIES - - - - - 66,382 - 66,382 6005 CUSTODIAL SUPPLIES - - - - - 231,711 - 231,711 6006 AGRICULTURAL SUPPLIES - - - - - 25,914 - 25,914 6007 BUILDING SUPPLIES - - - - - 375,035 - 375,035 6008 GASOLINE/OIL/LUBRICANTS 2,500 - 500 - - 1,337,676 10,000 1,350,676 6009 REPAIR PARTS/SUPPLIES - - 150,000 - - 443,527 769,287 1,362,814 6011 LIBRARY BOOKS & SUPPLIES - - - - - 288,505 - 288,505 6012 OTHER OPERATING SUPPLIES - - - - - 18,689 14,296 32,985 6014 ATHLETIC SUPPLIES - - - - - 47,167 - 47,167 6015 COMPUTER SUPPL/SOFTWARE 26,000 - - - - 1,429,698 2,545 1,458,243 6016 TESTING MATERIALS - - - - - 92,965 - 92,965 6017 UNIFORMS - - - - - 2,229 1,000 3,229 6018 SAFETY SUPPLIES - - - - - 1,877 - 1,877 6019 OTHER EXPENSES FOR BOARD - - - - - 1,500 - 1,500 6024 TECHNOLOGY SUPPLIES - - - - 3,405,580 118,000 - 3,523,580 6028 TIRES & TUBES - NEW - - - - - - 190,000 190,000 6029 TIRES - RECAPPED - - - - - - 62,000 62,000 6030 CLEANING SUPPLIES - - - - - - 1,500 1,500 6034 ASSISTIVE TECHNOLOGY - - - - - 32,300 - 32,300 6035 COMPUTER SOFTWARE - - - - - 62,514 - 62,514 6036 COMPUTER SUPPLIES - - - - - 125,639 - 125,639 6041 SCHOOL SUPPORT SUPPLIES - - - - - 43,578 - 43,578 6042 PARENT EDUCATION SUPPLIES - - - - - 1,500 - 1,500 6045 BAND SUPPLIES - - - - - 60,308 - 60,308 6046 ACADEMIC ACTIVITIES SUPP - - - - - 33,579 - 33,579 6049 FLUIDS/LUBRICANTS - - - - - - 63,000 63,000 6060 FOOD - - - - - 31,934 - 31,934 6092 EMPLOYEE RECOGNITION PROG - - - - - 6,000 - 6,000 6093 INSTRUCT PROGRAM SUPPLIES - - - - - 16,900 - 16,900 6095 GUIDANCE SUPPLIES - - - - - 6,651 - 6,651 6099 MAINTENANCE SUPPLIES - - - - - 43,800 - 43,800 6100 STRINGS PROGRAM SUPPLIES - - - - - 37,850 - 37,850 6101 TESTING SUPPLIES - - - - - 16,137 - 16,137 6102 SUPPLEMENTAL MATERIALS - - - - - 47,460 - 47,460 6104 CHORUS PROGRAM - - - - - 16,252 - 16,252 6150 REIMBURSEMENT-FACILTY USE - - - - - 2,795 - 2,795 6151 ATHLETIC TRAINER SUPPLIES - - - - - 8,231 - 8,231 6152 TRAINING MATERIALS - - - - - 588 - 588 6158 FURNISHINGS-REPL-UNDER 5K - - - - - 100,000 - 100,000 6300 INSTR. SUPPLEMENTAL MAT. 85,000 - - - - - - 85,000 6301 TECH MAINT/UPGRADES 213,697 - - - - - - 213,697


FINANCIAL SECTION


Object Description

Fund 1 Governor's

School

Fund 2 Detention

Center

Fund 3 Food

Services


Fund 5 Cip*

Fund 5Operating

Fund 7 Fleet

ServiceTotal

6302 SUM/NEW STUDENT ORIENT 1,200 - - - - - - 1,200 6303 SUMMER ENRICHMENT 5,042 - - - - - - 5,042 6500 DONATIONS-SPECIAL PROGRAM - - - - - 25,009 264 25,273 8100 REPLACEMENT EQUIPMENT - - 319,000 - - 17,131 43,970 380,101 8101 REPLACEMENT OF BUSES - - - - 3,770,241 - - 3,770,241 8200 NEW EQUIPMENT - - - - 114,000 19,236 43,202 176,438 8201 BUSES - ADDITIONAL - - - - 374,597 - - 374,597 9101 PRINCIPAL - BONDS - - - - - 19,706,452 - 19,706,452 9201 INTEREST - BONDS - - - - - 7,310,355 - 7,310,355 Grand Total 2,129,191$ 1,006,759$ 11,322,972$ 766,672$ 30,799,918$ 282,474,687$ 2,891,200$ 331,391,399$


FINANCIAL SECTION


Level Two Summary Data for Operating Budget Fund 5

Revenues

This section of the budget book will include data for Fund 5 – Operating Fund only. This fund has four main revenue sources: State, Federal, Local, and Other Revenues. The underlying assumptions and trends for each major revenue source varies (see below). State Revenues The total state revenues for the Operating Fund is $139,640,416, a $7,468,787 or 5.7% increase over the FY 2018 Adopted budget. This increase is primarily due to rebenchmarking and increased student enrollment. Federal Revenues The Operating federal funding for Spotsylvania County Public Schools for FY 2019 is $10,224,324, a ($160,914) or (1.5%) decrease. This decrease primarily relates to Title I funds. The trend for federal funds has ranged between $9 million and $10 million over the last several years. The underlying assumption for federal revenue is predicated upon availability of funds at the federal level coupled with student enrollment data and socio-economic status of students. Local Revenues The Board of Supervisors annually appropriates funds for the operation of the schools including debt service payments. The underlying assumption for projecting local dollars is based on the annual County budget priorities. Local transfer for FY 2019 is $127,393,874, an increase of $4,470,640 or 3.6%. Other Revenues This category of revenue includes print shop fees for services, rental fees for the use of school facilities, insurance adjustments, Regional Special Education tuition revenue, Medicaid payments and payments from other state agencies for services provided by Spotsylvania County Public Schools. Other revenue budget for FY 2019 is $5,216,072. Due to the elimination of Athletic Fees and loss of facility use rentals Other Revenues has a decrease of ($342,596) or (6.2%). Overall, the Operating revenues budget for FY 2019 totals $282,474,687 (less CIP), an increase of $11,435,917 or 4.2% over the FY 2018 Operating Fund Adopted budget. This increase in primarily due to an increase in salaries and additional human capital resources for student success.

FINANCIAL SECTION


Revenues FY15 FY16 FY17 FY18 FY19 $ %Actual Actual Actual Adopted


Variance Change

STATE SALES TAX 23,784,356$ 24,566,289$ 24,864,584$ 25,441,630$ 25,623,888$ 182,258$ 0.7%


Subtotal 123,371,554$ 123,831,247$ 128,214,055$ 132,171,629$ 139,640,416$ 7,468,787$ 5.7%

FEDERAL FUNDS 9,133,478$ 8,993,712$ 9,310,780$ 10,385,238$ 10,224,324$ (160,914)$ (1.5%)


OTHER FUNDS 4,346,938 4,907,238 4,597,794 5,558,669 5,216,073 (342,596) (6.2%)

Subtotal 174,783,755$ 148,385,733$ 136,832,953$ 138,867,141$ 142,834,271$ 3,967,130$ 2.9%

Grand Total 298,155,309$ 272,216,980$ 265,047,008$ 271,038,770$ 282,474,687$ 11,435,917$ 4.2%

Summary of Revenue - Fund 5 Only (Less CIP)

SALES TAX & STATE FUNDS, $139,640,416 ,

49.43%FEDERAL FUNDS, $10,224,324 , 3.62%

CITY-COUNTY FUNDS, $127,393,874 , 45.10%

OTHER FUNDS, $5,216,073 , 1.85%

SALES TAX & STATE FUNDS

FEDERAL FUNDS

CITY-COUNTY FUNDS

OTHER FUNDS

Fund 5 Revenue (Less CIP) FY19 Total Budget $282,474,687

FINANCIAL SECTION


Level Two Summary Data for Fund 5 (Less CIP)

Expenditures

This budget includes six major expenditure categories: instruction, administration (which includes administrative personnel as well as attendance and health services personnel), transportation, maintenance, technology, and debt service. Instruction The Instruction expenditure budget by category is $195,589,261. The net increase is $7,127,912 or 3.8%. The underlying assumptions for projecting costs is based on School Board priorities, student enrollment, accountability standards and the availability of revenue streams. The instruction budget less CIP and debt service represents 77% of the budget and it has increased modestly over the last few years. This budget category includes classroom instruction, improvement to instruction, office of the principal, etc. Administrative Services The Administration expenditure budget by category is $5,160,225. The net increase is $163,080 or 3.3%. The underlying assumptions for projecting costs is based on School Board priorities, student enrollment, accountability standards and the availability of revenue streams. Funding allocated to the Administration budget has remained relatively flat for the past several years around $5 million. This budget category includes Board Services, Executive Administration, Human Resources, Fiscal Services, Public Information, etc. Attendance/Health and Psychological Services The Attendance expenditure budget by category is $5,827,652. The net increase is $345,344 or 6.3%. The underlying assumptions for projecting costs is based on School Board priorities, special education student enrollment, accountability standards and the availability of revenue streams. This budget category has increased steadily each year due to the SPED student enrollment growth. Transportation The Transportation expenditure budget by category is $18,466,448. The net increase is $465,874 or 2.6%. The underlying assumptions for projecting costs is based on School Board priorities, general education special education student enrollment, accountability standards and the availability of revenue streams. Funding allocated to the Transportation budget has increased by about $2 million over the past several years. This is primarily due to the increase in the number of students with disabilities. SCPS school buses travel an average of 26,578 miles daily to transport students to and from schools. Maintenance Services The Maintenance expenditure budget by category is $21,358,919. The net increase is $390,533 or 1.9%. The underlying assumptions for projecting costs is based on School Board priorities, general education special education student enrollment, accountability standards and the availability of revenue streams. Funding allocated to the Maintenance budget has remained relatively flat for the past several years.

FINANCIAL SECTION


Summary Data for the Operating Fund Expenditures

Technology Services The Technology expenditure budget by category is $9,023,374. The increase is $459,124 or 5.4%. The underlying assumptions for projecting costs is based on School Board priorities, general education special education student enrollment, accountability standards and the availability of revenue streams. Funding allocated to the Technology budget has increased by over $1 million over the past several years. This is primarily due to increased Erate funds, which is provided by the State to assist with purchasing classroom technology needs. Debt Service The Operating budget for Debt Service is $27,048,807, which includes an increase of $1,466,911 or 5.7%, due primarily to the issuance of new debt on bonds to fund the CIP for fiscal year 2019.

FINANCIAL SECTION




Variance Change

175,778,539$ 178,082,011$ 182,284,144$ 188,461,349$ 195,589,262$ 7,127,913$ 3.8%

4,390,188 4,733,767 4,831,442 4,997,145 5,160,223 163,078 3.3%

4,979,450 4,982,193 5,419,193 5,482,308 5,827,654 345,346 6.3%

16,820,226 17,073,415 17,569,027 18,000,574 18,466,448 465,874 2.6%

20,683,289 20,449,284 20,889,088 20,968,386 21,358,919 390,533 1.9%

7,148,835 7,279,237 7,969,192 8,564,250 9,023,374 459,124 5.4%

65,870,221 39,222,690 24,818,087 25,581,896 27,048,807 1,466,911 5.7%

295,670,748$ 271,822,597$ 263,780,173$ 272,055,908$ 282,474,687$ 10,418,778$ 3.8%

Summary Expenditures - Fund 5 Only (Less CIP)

Grand Total

DEBT SERVICE

TECHNOLOGY

MAINTENANCE

TRANSPORTATION

ATTENDANCE/HEALTH

ADMINISTRATION

INSTRUCTION

Expenditures

INSTRUCTION, $195,589,262 , 69.24%

ADMINISTRATION, $5,160,223 , 1.83%

ATTENDANCE/HEALTH,

$5,827,654 , 2.06%

TRANSPORTATION, $18,466,448 , 6.54%

MAINTENANCE, $21,358,919 , 7.56%

TECHNOLOGY, $9,023,374 , 3.19%

DEBT SERVICE, $27,048,807 , 9.58%

INSTRUCTION

ADMINISTRATION

ATTENDANCE/HEALTH

TRANSPORTATION

MAINTENANCE

TECHNOLOGY

DEBT SERVICE

Fund 5 (Less CIP)Total Budget$282,474,687

FINANCIAL SECTION


FY15 FY16 FY17 FY18 FY19 $ %Function/Object Actual Actual Actual Adopted


Variance Change

1121 COMP OF TEACHERS 81,964,583$ 83,524,713$ 84,366,105$ 86,805,254$ 89,609,335$ 2,804,081$ 3.2%1123 COORDINATOR 214,801 215,241 215,359 167,392 153,216 (14,176) (8.5%)1139 COMP OF THERAPISTS 3,627 - - - - - 0.0%1141 COMP OF TEACHER ASS'TS 7,595,877 7,767,430 8,769,000 7,524,110 8,187,950 663,840 8.8%1142 COMP-HEALTH/SAFETY OFFICE 269,332 255,280 254,038 261,809 283,913 22,104 8.4%1147 EDUCATIONAL DIAGNOSTICIAN 89,371 74,432 79,719 - - - 0.0%1150 COMP OF CLERICAL STAFF 2,667 2,374 - 29,628 72,885 43,257 146.0%1151 HOURLY PARA - - - - 1,182,427 1,182,427 100.0%1520 COMP OF SUB TEACHERS 1,644,462 1,931,428 1,912,052 2,053,328 2,342,506 289,178 14.1%1600 COMP - SUPPLEMENTS 1,102,278 1,141,569 1,126,643 1,224,887 1,246,092 21,205 1.7%1610 SUPPLEMENTAL PAY 311,211 308,667 297,713 387,736 343,638 (44,098) (11.4%)1650 NATIONAL BOARD TCHR BONUS 270,821 233,795 216,828 204,505 204,505 - 0.0%2100 FICA 6,784,141 6,906,776 7,024,937 7,097,977 7,369,222 271,245 3.8%2210 VRS (PLAN 1 & 2) 12,319,305 11,333,089 11,315,031 13,068,028 12,307,826 (760,202) (5.8%)2220 VRS (HYBRID) 462,483 1,314,867 2,023,382 2,251,267 2,941,472 690,205 30.7%2300 HOSPITALIZATION 15,392,256 14,491,207 17,743,856 19,035,807 18,327,026 (708,781) (3.7%)2301 RETIREE HEALTH INSURANCE 2,847,953 1,603,024 1,632,293 1,835,071 1,835,071 - 0.0%2310 DENTAL INSURANCE 881,494 905,348 1,057,201 863,732 884,558 20,826 2.4%2311 RETIREE DENTAL INSURANCE 83,320 70,218 70,128 60,018 60,018 - 0.0%2400 GROUP LIFE INSURANCE 1,049,074 1,072,034 1,191,279 1,229,674 1,274,016 44,342 3.6%2500 DISABILITY INS (PLAN 1&2) 230,498 217,835 207,371 214,734 209,756 (4,978) (2.3%)2510 DISABILITY INS (HYBRID) 10,535 30,929 46,112 45,978 61,837 15,859 34.5%2750 RETIREE HEALTH CREDIT 934,394 954,393 1,009,794 1,154,579 1,167,038 12,459 1.1%2800 RETIREE SICK LEAVE PAY 212,613 68,386 123,305 69,957 69,957 - 0.0%2810 ANNUAL LEAVE PAYOFF - 17,491 - - - - 0.0%2812 ERIP INCENTIVE 1,434,883 - - - - - 0.0%3000 PURCHASED SERVICES 1,351,485 1,437,568 1,301,822 1,174,671 1,625,515 450,844 38.4%3001 PROFESSIONAL IMPROVEMENT 69,350 83,299 63,728 97,828 68,269 (29,559) (30.2%)3002 PRINTING/BINDING 493 371 1,122 1,000 1,000 - 0.0%3006 WORKER'S COMPENSATION 191,592 206,595 195,929 201,055 212,949 11,894 5.9%3008 STAFF TRAINING - - 125 612 612 - 0.0%3101 INSTRUCTIONAL DEVELOPMENT - - 164 - - - 0.0%3130 PROFESSIONAL SERVICES - - - - 30,152 30,152 100.0%3320 MAINTENANCE CONTRACTS 698 785 870 700 1,700 1,000 142.9%5203 TELEPHONE 1,465 1,356 1,639 2,320 3,640 1,320 56.9%5401 LEASE/RENTALS 9,548 8,430 7,108 7,257 7,225 (32) (0.4%)5500 TRAVEL 40,133 35,556 38,401 84,866 88,581 3,715 4.4%6000 MATERIALS & SUPPLIES 2,111,437 1,992,143 1,865,216 1,983,334 1,872,489 (110,845) (5.6%)6001 OFFICE SUPPLIES 4,241 1,869 2,204 106 2,106 2,000 1886.8%6002 TEXTBOOKS 149,613 2,699,808 343,016 184,106 158,105 (26,001) (14.1%)6004 MEDICAL & DENTAL SUPPLIES 18,280 17,466 17,701 18,062 18,314 252 1.4%6014 ATHLETIC SUPPLIES 49,108 51,295 62,986 45,167 47,167 2,000 4.4%6015 COMPUTER SUPPL/SOFTWARE - 5,134 - - - - 0.0%

Operating Fund (Fund 5)Expenditure Trends by Function and Object

1100 CLASSROOM INSTRUCTION

FINANCIAL SECTION




Variance Change

6034 ASSISTIVE TECHNOLOGY 7,189 7,006 37,145 32,300 32,300 - 0.0%6036 COMPUTER SUPPLIES 143,670 125,521 135,240 115,278 115,939 661 0.6%6042 PARENT EDUCATION SUPPLIES 10,335 10,981 29,664 - - - 0.0%6045 BAND SUPPLIES 50,020 49,168 55,725 56,591 60,308 3,717 6.6%6046 ACADEMIC ACTIVITIES SUPP 30,256 23,326 35,537 21,470 33,579 12,109 56.4%6060 FOOD 8,381 9,782 11,001 12,366 12,366 - 0.0%6100 STRINGS PROGRAM SUPPLIES 34,223 34,146 37,125 37,427 37,850 423 1.1%6102 SUPPLEMENTAL MATERIALS 35,083 31,479 35,391 44,770 47,460 2,690 6.0%6104 CHORUS PROGRAM 14,170 14,120 17,399 18,072 16,252 (1,820) (10.1%)6151 ATHLETIC TRAINER SUPPLIES 8,473 8,463 10,803 8,811 8,231 (580) (6.6%)8100 REPLACEMENT EQUIPMENT - - 8,559 13,258 13,258 - 0.0%8200 NEW EQUIPMENT 37,966 13,617 7,286 18,675 19,236 561 3.0%

Total 140,489,185$ 141,309,809$ 145,005,049$ 149,765,573$ 154,668,867$ 4,903,294$ 3.3%

1121 COMP OF TEACHERS 3,388,758$ 3,387,356$ 3,456,253$ 3,536,932$ 3,853,503$ 316,571$ 9.0%1123 COORDINATOR 81,068 83,501 85,172 86,876 90,352 3,476 4.0%1124 COMP OF INST SUPERVISORS 90,906 93,634 95,507 97,418 93,447 (3,971) (4.1%)1150 COMP OF CLERICAL STAFF 510,675 525,257 541,397 521,582 539,295 17,713 3.4%1520 COMP OF SUB TEACHERS 13,350 9,088 2,890 - - - 0.0%2100 FICA 295,483 297,316 303,586 309,335 329,115 19,780 6.4%2210 VRS (PLAN 1 & 2) 579,033 537,295 559,104 629,598 637,934 8,336 1.3%2220 VRS (HYBRID) 12,407 37,307 53,850 62,828 79,676 16,848 26.8%2300 HOSPITALIZATION 611,767 604,314 651,254 683,508 709,560 26,052 3.8%2301 RETIREE HEALTH INSURANCE 68,736 52,375 53,330 58,885 58,885 - 0.0%2310 DENTAL INSURANCE 35,544 34,884 38,412 30,878 34,738 3,860 12.5%2311 RETIREE DENTAL INSURANCE 2,656 1,533 1,691 1,368 1,368 - 0.0%2400 GROUP LIFE INSURANCE 48,538 48,721 54,810 55,581 59,954 4,373 7.9%2500 DISABILITY INS (PLAN 1&2) 10,582 10,132 10,023 10,095 10,625 530 5.3%2510 DISABILITY INS (HYBRID) 282 886 1,236 1,270 1,676 406 32.0%2750 RETIREE HEALTH CREDIT 43,237 43,399 46,409 52,187 54,919 2,732 5.2%2800 RETIREE SICK LEAVE PAY 12,045 1,226 1,369 - - - 0.0%2812 ERIP INCENTIVE 95,861 - - - - - 0.0%6016 TESTING MATERIALS 29,525 61,684 47,641 35,000 57,000 22,000 62.9%

Total 5,930,454$ 5,829,908$ 6,003,934$ 6,173,341$ 6,612,047$ 438,706$ 7.1%

1110 COMP OF DIRECTORS -$ 105,490$ 107,600$ 109,752$ 111,948$ 2,196$ 2.0%1124 COMP OF INST SUPERVISORS 89,324 - - - - - 0.0%1134 COMP OF SOCIAL WORKERS 842,162 1,049,372 1,087,172 1,096,854 1,400,699 303,845 27.7%1600 COMP - SUPPLEMENTS 2,116 2,116 2,116 2,116 2,116 - 0.0%1610 SUPPLEMENTAL PAY 7,427 8,102 9,200 6,582 6,582 - 0.0%2100 FICA 67,438 84,186 86,687 87,436 105,618 18,182 20.8%2210 VRS (PLAN 1 & 2) 126,314 137,176 146,521 169,412 200,731 31,319 18.5%2220 VRS (HYBRID) 8,758 25,110 26,918 27,851 31,715 3,864 13.9%2300 HOSPITALIZATION 158,109 181,440 211,123 229,456 305,832 76,376 33.3%2310 DENTAL INSURANCE 9,338 10,625 12,961 10,615 15,972 5,357 50.5%


1210 GUIDANCE SERVICES

1220 SCHOOL SOCIAL WORKERS SVC

FINANCIAL SECTION




Variance Change

2400 GROUP LIFE INSURANCE 11,085 13,801 15,429 15,835 19,422 3,587 22.7%2500 DISABILITY INS (PLAN 1&2) 2,318 2,556 2,586 2,737 3,363 626 22.9%2510 DISABILITY INS (HYBRID) 207 592 609 564 667 103 18.3%2750 RETIREE HEALTH CREDIT 9,874 12,302 13,078 14,868 17,789 2,921 19.6%2810 ANNUAL LEAVE PAYOFF 1,085 2,456 6,094 - - - 0.0%3000 PURCHASED SERVICES 158,316 228,011 310,620 160,546 505,516 344,970 214.9%3001 PROFESSIONAL IMPROVEMENT 1,820 1,414 8,745 1,502 1,252 (250) (16.6%)5500 TRAVEL 10,642 14,768 16,113 9,318 9,318 - 0.0%5801 DUES/LICENSES - - - 100 100 - 0.0%6000 MATERIALS & SUPPLIES 17,254 22,455 65,830 39,243 45,643 6,400 16.3%6060 FOOD - - - - 500 500 100.0%

Total 1,523,588$ 1,901,971$ 2,129,402$ 1,984,787$ 2,784,783$ 799,996$ 40.3%

1121 COMP OF TEACHERS - - - - 44,455$ 44,455$ 100.0%1321 COMP OF HOMEBOUND TCHRS 194,289 199,461 176,700 117,348 117,348 - 0.0%2100 FICA 14,805 15,199 13,453 8,977 12,219 3,242 36.1%2220 VRS (HYBRID) - - - - 6,971 6,971 100.0%2300 HOSPITALIZATION - - - - 7,760 7,760 100.0%2310 DENTAL INSURANCE - - - - 297 297 100.0%2400 GROUP LIFE INSURANCE - - - - 582 582 100.0%2510 DISABILITY INS (HYBRID) - - - - 147 147 100.0%2750 RETIREE HEALTH CREDIT - - - - 533 533 100.0%5500 TRAVEL 5,930 5,834 4,060 8,703 8,703 - 0.0%6000 MATERIALS & SUPPLIES - 721 - 585 585 - 0.0%

Total 215,024$ 221,215$ 194,213$ 135,613$ 199,600$ 63,987$ 47.2%

1110 COMP OF DIRECTORS 538,060$ 611,586$ 633,595$ 708,861$ 836,560$ 127,699$ 18.0%1113 COMP OF ASST SUPTS 134,985 139,035 141,816 144,654 151,974 7,320 5.1%1115 TRAVEL ALLOWANCE 4,200 4,200 4,200 4,200 4,200 - 0.0%1117 SPECIALISTS 53,907 55,525 58,059 59,389 61,765 2,376 4.0%1121 COMP OF TEACHERS 655,472 745,950 670,507 666,490 895,583 229,093 34.4%1123 COORDINATOR 250,007 299,255 427,818 436,377 361,226 (75,151) (17.2%)1124 COMP OF INST SUPERVISORS 90,115 92,819 94,676 96,570 92,451 (4,119) (4.3%)1141 COMP OF TEACHER ASS'TS 4,827 - - - - - 0.0%1150 COMP OF CLERICAL STAFF 577,878 610,645 605,802 595,001 618,953 23,952 4.0%1520 COMP OF SUB TEACHERS 893 31,208 6,406 2,545 12,545 10,000 392.9%1600 COMP - SUPPLEMENTS 11,638 11,638 11,638 11,638 17,612 5,974 51.3%1610 SUPPLEMENTAL PAY 363,264 349,650 322,625 395,311 403,927 8,616 2.2%2100 FICA 193,624 213,826 215,099 229,809 252,101 22,292 9.7%2210 VRS (PLAN 1 & 2) 325,360 342,282 368,591 434,820 459,098 24,278 5.6%2220 VRS (HYBRID) - 7,450 11,176 8,997 15,847 6,850 76.1%2300 HOSPITALIZATION 278,310 292,769 327,198 372,611 382,665 10,054 2.7%2301 RETIREE HEALTH INSURANCE 222,119 660,815 668,560 768,033 768,033 - 0.0%2303 RETIREE PRESCRI DRUG PROG 526,703 615,586 707,700 715,311 715,311 - 0.0%2310 DENTAL INSURANCE 16,433 17,032 19,539 16,957 18,804 1,847 10.9%


1230 HOMEBOUND INSTRUCTION

1310 IMPROVEMT OF INSTRUCTION

FINANCIAL SECTION




Variance Change

2311 RETIREE DENTAL INSURANCE 10,528 33,488 34,372 26,725 26,725 - 0.0%2400 GROUP LIFE INSURANCE 26,702 29,681 33,911 35,626 39,678 4,052 11.4%2500 DISABILITY INS (PLAN 1&2) 5,761 6,219 6,349 6,913 7,589 676 9.8%2510 DISABILITY INS (HYBRID) - 175 244 182 333 151 83.0%2750 RETIREE HEALTH CREDIT 23,785 26,436 28,681 33,448 36,349 2,901 8.7%2800 RETIREE SICK LEAVE PAY 22,208 5,996 6,274 2,880 2,880 - 0.0%2810 ANNUAL LEAVE PAYOFF 1,974 11,967 9,200 11,941 11,941 - 0.0%2812 ERIP INCENTIVE 69,860 - - - - - 0.0%3000 PURCHASED SERVICES 842,542 918,322 952,188 736,580 1,046,029 309,449 42.0%3001 PROFESSIONAL IMPROVEMENT 329,066 423,948 283,715 372,312 411,353 39,041 10.5%3002 PRINTING/BINDING 576 4,704 698 6,914 4,516 (2,398) (34.7%)3009 STUDENT TRAINING - - - 101 - (101) (100.0%)3015 FEES & RELATED SERVICES 11,581 56,306 7,500 19,605 19,605 - 0.0%3180 LEGAL FEES 25,768 188,468 55,429 44,514 44,514 - 0.0%3320 MAINTENANCE CONTRACTS 11,373 10,592 10,530 12,045 12,045 - 0.0%3420 IN-LIEU-OF TRANSPORTATION - - - 17,883 - (17,883) (100.0%)3600 ADVERTISING - - - 244 244 - 0.0%3840 REGIONAL TUITION 1,461,523 2,113,881 1,926,305 2,447,794 2,447,794 - 0.0%5201 POSTAGE 5,586 - - - - - 0.0%5203 TELEPHONE - - - 425 425 - 0.0%5302 UNEMPLOYMENT COMP INS 155 20,659 15,761 18,208 18,208 - 0.0%5401 LEASE/RENTALS 3,641 2,993 3,157 6,221 6,221 - 0.0%5500 TRAVEL 9,811 9,519 10,431 31,621 31,621 - 0.0%5801 DUES/LICENSES 763 710 799 2,210 2,260 50 2.3%5810 MEMBERSHIPS (PROGRAMS) 814 11,029 13,232 13,794 13,794 - 0.0%5811 MEMBERSHIPS (DIVISION) 46,015 54,661 53,452 58,075 60,400 2,325 4.0%6000 MATERIALS & SUPPLIES 131,740 162,054 155,377 186,240 174,451 (11,789) (6.3%)6001 OFFICE SUPPLIES 15,665 13,103 15,343 21,741 21,741 - 0.0%6011 LIBRARY BOOKS & SUPPLIES 79,033 92,209 73,489 83,855 83,855 - 0.0%6042 PARENT EDUCATION SUPPLIES 1,228 1,996 720 1,500 1,500 - 0.0%6060 FOOD - - 5,163 2,100 2,700 600 28.6%6093 INSTRUCT PROGRAM SUPPLIES 868,573 10,723 13,864 16,900 16,900 - 0.0%6101 TESTING SUPPLIES 12,109 12,350 10,443 15,436 15,436 - 0.0%6500 DONATIONS-SPECIAL PROGRAM - 981 - 12,178 12,178 - 0.0%8100 REPLACEMENT EQUIPMENT - - 1,500 1,500 1,500 - 0.0%8115 FURNISHINGS - REPLACEMENT - 84,500 - - - - 0.0%

Total 8,266,173$ 9,408,941$ 9,023,131$ 9,915,285$ 10,643,440$ 728,155$ 7.3%

1520 COMP OF SUB TEACHERS 1,200$ 885$ 213$ 135$ 135$ -$ 0.0%2100 FICA 92 62 16 10 10 - 0.0%3000 PURCHASED SERVICES 5,004 3,857 11,794 3,506 3,506 - 0.0%3001 PROFESSIONAL IMPROVEMENT 4,369 16,798 11,693 7,634 7,634 - 0.0%5810 MEMBERSHIPS (PROGRAMS) 909 1,305 909 1,661 1,661 - 0.0%6015 COMPUTER SUPPL/SOFTWARE 3,465 3,465 8,501 8,501 8,501 - 0.0%6095 GUIDANCE SUPPLIES 16,537 6,080 9,448 6,651 6,651 - 0.0%

Total 31,577$ 32,451$ 42,572$ 28,098$ 28,098$ - 0.0%



FINANCIAL SECTION




Variance Change

3000 PURCHASED SERVICES 475$ 371$ 446$ 1,150$ 1,150$ -$ 0.0%3001 PROFESSIONAL IMPROVEMENT 268 551 1,037 717 717 - 0.0%6016 TESTING MATERIALS 35,714 72,984 32,459 35,965 35,965 - 0.0%6060 FOOD - - 123 - - - 0.0%6101 TESTING SUPPLIES - 863 1,712 701 701 - 0.0%

Total 36,457$ 74,770$ 35,776$ 38,533$ 38,533$ -$ 0.0%

1121 COMP OF TEACHERS 2,173,292$ 2,192,870$ 2,154,981$ 2,199,077$ 2,211,469$ 12,392$ 0.6%1141 COMP OF TEACHER ASS'TS 458,769 462,606 438,259 431,088 451,490 20,402 4.7%1150 COMP OF CLERICAL STAFF 340,575 350,230 351,515 359,669 372,368 12,699 3.5%1520 COMP OF SUB TEACHERS 50,248 26,390 36,197 - - - 0.0%2100 FICA 219,813 219,675 214,788 216,794 217,322 528 0.2%2210 VRS (PLAN 1 & 2) 422,527 409,237 411,305 463,972 451,727 (12,245) (2.6%)2220 VRS (HYBRID) 9,320 14,238 20,769 23,968 24,213 245 1.0%2300 HOSPITALIZATION 393,891 408,520 471,386 476,394 482,401 6,007 1.3%2310 DENTAL INSURANCE 22,344 23,495 28,335 21,631 24,407 2,776 12.8%2400 GROUP LIFE INSURANCE 35,441 35,842 38,618 39,167 39,763 596 1.5%2500 DISABILITY INS (PLAN 1&2) 7,922 7,935 7,652 7,683 7,781 98 1.3%2510 DISABILITY INS (HYBRID) 224 334 469 485 509 24 4.9%2750 RETIREE HEALTH CREDIT 31,569 31,927 32,715 36,775 36,424 (351) (1.0%)6011 LIBRARY BOOKS & SUPPLIES 260,128 214,816 210,796 205,320 204,073 (1,247) (0.6%)

Total 4,426,063$ 4,398,116$ 4,417,782$ 4,482,023$ 4,523,947$ 41,924$ 0.9%

1520 COMP OF SUB TEACHERS 3,560$ 1,240$ 1,170$ 2,000$ 2,000$ -$ 0.0%1610 SUPPLEMENTAL PAY 19,994 55,357 40,087 24,000 24,000 - 0.0%2100 FICA 1,802 4,330 3,156 1,989 1,989 - 0.0%3000 PURCHASED SERVICES 7,874 11,255 5,585 5,580 5,580 - 0.0%3001 PROFESSIONAL IMPROVEMENT 8,918 24,922 166,326 9,625 9,625 - 0.0%3002 PRINTING/BINDING 4,333 3,787 3,018 5,864 5,864 - 0.0%6000 MATERIALS & SUPPLIES 66,260 25,467 11,553 18,730 18,730 - 0.0%

Total 112,742$ 126,358$ 230,895$ 67,788$ 67,788$ -$ 0.0%

1110 COMP OF DIRECTORS 72,466$ 77,538$ 79,089$ 80,671$ 83,898$ 3,227$ 4.0%1123 COORDINATOR 89,899 92,596 96,615 96,337 98,264 1,927 2.0%1126 COMP OF PRINCIPALS 3,441,787 3,464,717 3,544,597 3,622,264 3,613,008 (9,256) (0.3%)1127 COMP OF ASS'T PRINCIPALS 3,063,840 3,197,983 3,233,235 3,344,635 3,483,334 138,699 4.1%1141 COMP OF TEACHER ASS'TS 315,265 305,881 315,068 321,719 303,834 (17,885) (5.6%)1150 COMP OF CLERICAL STAFF 2,649,262 2,749,837 2,774,166 2,822,225 2,939,220 116,995 4.1%1291 OVERTIME-FLSA 28,448 23,457 22,223 70,000 70,000 - 0.0%1520 COMP OF SUB TEACHERS 2,768 10,715 260 - - - 0.0%1540 CLERICAL - SUBS/OVERTIME 152 2,284 3,425 - 35,232 35,232 100.0%2100 FICA 696,467 716,338 724,591 752,078 764,796 12,718 1.7%2210 VRS (PLAN 1 & 2) 1,380,204 1,352,697 1,427,428 1,634,323 1,569,489 (64,834) (4.0%)2220 VRS (HYBRID) 10,327 30,201 34,718 39,673 75,458 35,785 90.2%


1312 TESTING SERVICES

1320 MEDIA SERVICES

1400 INSTRUC SUPPORT-SCH ADMIN

1410 OFFICE OF THE PRINCIPAL

FINANCIAL SECTION




Variance Change

2300 HOSPITALIZATION 1,316,247 1,361,491 1,512,940 1,632,668 1,535,877 (96,791) (5.9%)2301 RETIREE HEALTH INSURANCE 158,230 169,879 206,998 186,063 186,063 - 0.0%2310 DENTAL INSURANCE 77,538 80,142 91,648 74,813 75,357 544 0.7%2311 RETIREE DENTAL INSURANCE 6,024 6,805 9,330 6,762 6,762 - 0.0%2400 GROUP LIFE INSURANCE 114,118 117,043 130,725 134,370 137,429 3,059 2.3%2500 DISABILITY INS (PLAN 1&2) 24,513 24,644 24,848 26,420 26,303 (117) (0.4%)2510 DISABILITY INS (HYBRID) 238 709 797 802 1,587 785 97.9%2750 RETIREE HEALTH CREDIT 101,641 103,997 110,609 126,163 125,889 (274) (0.2%)2800 RETIREE SICK LEAVE PAY 19,854 28,055 20,656 7,647 7,647 - 0.0%2810 ANNUAL LEAVE PAYOFF 124,711 122,547 186,803 115,479 115,479 - 0.0%2812 ERIP INCENTIVE 81,920 - - - - - 0.0%3000 PURCHASED SERVICES 22,026 25,704 20,045 73,582 56,413 (17,169) (23.3%)3001 PROFESSIONAL IMPROVEMENT 2,134 2,232 3,097 1,803 1,803 - 0.0%3006 WORKER'S COMPENSATION 25,340 27,324 32,171 33,998 36,008 2,010 5.9%3320 MAINTENANCE CONTRACTS 34,276 31,652 23,195 37,860 38,388 528 1.4%5201 POSTAGE 36,053 24,257 26,866 26,265 26,716 451 1.7%5203 TELEPHONE 102,256 91,381 83,543 129,806 118,970 (10,836) (8.3%)5204 DATA COMMUNICATION LINES - - - - 240 240 100.0%5401 LEASE/RENTALS 254,530 269,213 271,046 272,080 300,177 28,097 10.3%5500 TRAVEL 13,439 14,290 12,879 17,641 17,341 (300) (1.7%)5801 DUES/LICENSES - 90 - 460 660 200 43.5%5810 MEMBERSHIPS (PROGRAMS) 610 1,010 1,010 1,010 1,010 - 0.0%6000 MATERIALS & SUPPLIES 2,496 2,611 2,757 2,142 1,142 (1,000) (46.7%)6001 OFFICE SUPPLIES 113,642 136,410 106,522 118,320 109,419 (8,901) (7.5%)6041 SCHOOL SUPPORT SUPPLIES 364,555 112,745 54,508 49,537 43,578 (5,959) (12.0%)6060 FOOD - - 12,983 10,692 15,368 4,676 43.7%

Total 14,747,277$ 14,778,473$ 15,201,389$ 15,870,308$ 16,022,159$ 151,851$ 1.0%

1111 COMP OF BOARD MEMBERS 84,000$ 84,000$ 83,000$ 84,000$ 84,000$ - 0.0%1150 COMP OF CLERICAL STAFF 44,652 45,992 46,912 47,851 49,786 1,935 4.0%2100 FICA 8,790 8,843 8,814 8,820 9,364 544 6.2%2210 VRS (PLAN 1 & 2) 6,475 6,466 6,877 7,809 7,806 (3) 0.0%2300 HOSPITALIZATION 37,258 40,245 42,778 47,378 27,944 (19,434) (41.0%)2310 DENTAL INSURANCE 2,163 2,300 2,493 2,083 1,190 (893) (42.9%)2400 GROUP LIFE INSURANCE 531 547 615 627 652 25 4.0%2500 DISABILITY INS (PLAN 1&2) 123 126 128 130 134 4 3.1%2750 RETIREE HEALTH CREDIT 473 488 520 589 597 8 1.4%3000 PURCHASED SERVICES 17,061 17,805 16,744 25,113 25,113 - 0.0%3001 PROFESSIONAL IMPROVEMENT 6,845 5,238 5,994 3,845 3,995 150 3.9%5500 TRAVEL 151 - - 1,454 1,454 - 0.0%5801 DUES/LICENSES 12,665 12,694 12,643 12,733 12,733 - 0.0%6019 OTHER EXPENSES FOR BOARD 521 369 669 1,500 1,500 - 0.0%

Total 221,709$ 225,113$ 228,187$ 243,932$ 226,268$ (17,664)$ (7.2%)


2110 BOARD SERVICES

FINANCIAL SECTION




Variance Change

1110 COMP OF DIRECTORS 130,311$ 134,221$ 136,906$ 139,645$ 142,438$ 2,793$ 2.0%1112 COMP OF SUPERINTENDENT 190,000 190,000 195,000 195,000 195,000 - 0.0%1115 TRAVEL ALLOWANCE 7,000 7,000 10,000 10,000 10,000 - 0.0%1150 COMP OF CLERICAL STAFF 124,052 131,760 134,397 137,086 142,626 5,540 4.0%1350 CLERICAL - PART-TIME 5,484 52,383 16,266 22,397 22,397 - 0.0%1540 CLERICAL - SUBS/OVERTIME 11,331 11,594 8,623 26,000 26,000 - 0.0%2100 FICA 29,965 32,774 30,649 40,284 40,842 558 1.4%2210 VRS (PLAN 1 & 2) 66,779 66,105 70,922 79,839 78,130 (1,709) (2.1%)2300 HOSPITALIZATION 60,335 60,285 59,006 61,546 59,451 (2,095) (3.4%)2301 RETIREE HEALTH INSURANCE 66,594 63,668 69,208 71,602 71,602 - 0.0%2310 DENTAL INSURANCE 3,426 3,374 3,261 2,611 2,611 - 0.0%2311 RETIREE DENTAL INSURANCE 2,820 2,628 2,674 2,189 2,189 - 0.0%2400 GROUP LIFE INSURANCE 5,480 5,595 6,338 6,409 6,527 118 1.8%2500 DISABILITY INS (PLAN 1&2) 1,099 1,123 1,151 1,253 1,271 18 1.4%2705 SUPERINTENDENT'S ANNUITY 10,000 10,000 12,000 12,000 12,000 - 0.0%2750 RETIREE HEALTH CREDIT 4,876 4,984 5,362 6,017 5,979 (38) (0.6%)3000 PURCHASED SERVICES 37,731 24 1,453 18,481 18,481 - 0.0%3001 PROFESSIONAL IMPROVEMENT 2,828 3,379 3,118 2,606 2,606 - 0.0%3002 PRINTING/BINDING 24 189 34 550 550 - 0.0%3006 WORKER'S COMPENSATION 7,798 8,409 9,901 10,463 11,082 619 5.9%3180 LEGAL FEES 65,079 92,699 142,490 72,740 72,740 - 0.0%3320 MAINTENANCE CONTRACTS 7,148 - 206 7,878 7,878 - 0.0%3321 LEASE/RENTAL CONTRACTS 1,167 2,288 2,568 1,599 3,599 2,000 125.1%3600 ADVERTISING 3,525 3,768 7,025 4,423 4,423 - 0.0%5201 POSTAGE 20,967 25,000 20,173 25,000 25,000 - 0.0%5202 UPS SERVICE 1,490 736 1,509 1,769 1,769 - 0.0%5203 TELEPHONE 26,354 24,270 22,407 34,000 32,000 (2,000) (5.9%)5302 UNEMPLOYMENT COMP INS - - - 1,512 1,512 - 0.0%5401 LEASE/RENTALS 11,970 23,752 20,487 23,789 23,789 - 0.0%5500 TRAVEL 40 787 224 1,798 1,798 - 0.0%5801 DUES/LICENSES 6,125 6,517 7,520 7,639 7,639 - 0.0%6000 MATERIALS & SUPPLIES - 1,417 849 2,909 2,909 - 0.0%6001 OFFICE SUPPLIES 5,348 7,903 7,219 5,032 5,032 - 0.0%6011 LIBRARY BOOKS & SUPPLIES 1,331 - - 275 275 - 0.0%8100 REPLACEMENT EQUIPMENT 2,086 - - 2,090 2,090 - 0.0%

Total 920,565$ 978,632$ 1,008,946$ 1,038,431$ 1,044,235$ 5,804$ 0.6%

1110 COMP OF DIRECTORS 98,440$ 100,470$ 103,422$ 105,491$ 107,601$ 2,110$ 2.0%1123 COORDINATOR - 82,113 89,946 91,745 95,452 3,707 4.0%1140 COMP-TECHNICAL PERSONNEL 52,885 54,472 28,171 - - - 0.0%1150 COMP OF CLERICAL STAFF 8,088 10,013 10,213 47,093 57,125 10,032 21.3%1350 CLERICAL - PART-TIME 16,959 19,278 16,197 17,500 17,500 - 0.0%1610 SUPPLEMENTAL PAY 29,984 21,819 37,222 62,177 62,177 - 0.0%2100 FICA 15,338 21,372 20,978 24,022 25,350 1,328 5.5%


2120 EXECUTIVE ADMIN SERVICES

2130 PUBLIC INFORMATION

FINANCIAL SECTION




Variance Change

2210 VRS (PLAN 1 & 2) 23,236 34,688 34,596 39,875 33,538 (6,337) (15.9%)2220 VRS (HYBRID) - - - - 7,257 7,257 100.0%2300 HOSPITALIZATION 14,308 23,993 20,725 28,875 22,729 (6,146) (21.3%)2310 DENTAL INSURANCE 858 1,412 1,249 1,362 2,849 1,487 109.2%2400 GROUP LIFE INSURANCE 1,907 2,936 3,091 3,201 3,408 207 6.5%2500 DISABILITY INS (PLAN 1&2) 402 612 579 639 546 (93) (14.6%)2510 DISABILITY INS (HYBRID) - - - - 153 153 100.0%2750 RETIREE HEALTH CREDIT 1,696 2,615 2,615 3,005 3,123 118 3.9%3000 PURCHASED SERVICES 33,932 37,585 38,889 37,653 37,653 - 0.0%3001 PROFESSIONAL IMPROVEMENT 1,811 4,980 5,466 2,207 4,207 2,000 90.6%3002 PRINTING/BINDING 2,440 3,137 1,945 6,696 7,196 500 7.5%3005 PARTNERSHIPS 811 15 - 1,500 - (1,500) (100.0%)3310 REPAIRS TO EQUIPMENT 9,825 2,530 7,881 6,000 8,500 2,500 41.7%3320 MAINTENANCE CONTRACTS 6,469 6,469 6,962 10,000 1,334 (8,666) (86.7%)3600 ADVERTISING 1,315 3,322 2,155 1,229 1,229 - 0.0%5401 LEASE/RENTALS 65,558 75,335 82,763 48,331 72,997 24,666 51.0%5500 TRAVEL 250 92 383 315 315 - 0.0%5801 DUES/LICENSES 895 750 1,440 1,130 1,130 - 0.0%5806 SUBSCRIPTIONS/JOURNALS - 535 460 398 3,398 3,000 753.8%6000 MATERIALS & SUPPLIES 43,819 49,683 51,825 52,287 38,787 (13,500) (25.8%)6001 OFFICE SUPPLIES 4,386 5,851 3,039 3,097 2,222 (875) (28.3%)6011 LIBRARY BOOKS & SUPPLIES 272 234 288 302 302 - 0.0%6035 COMPUTER SOFTWARE 1,986 500 255 1,029 529 (500) (48.6%)6152 TRAINING MATERIALS 3,225 2,532 - 2,625 - (2,625) (100.0%)6500 DONATIONS-SPECIAL PROGRAM 1,668 4,214 5,569 2,000 8,831 6,831 341.6%

Total 442,764$ 573,557$ 578,326$ 601,784$ 627,438$ 25,654$ 4.3%

1110 COMP OF DIRECTORS 233,606$ 306,540$ 301,024$ 316,467$ 432,313$ 115,846$ 36.6%1116 RECERTIFICATION SPCLST 83,095 85,588 87,300 89,046 92,608 3,562 4.0%1117 SPECIALISTS 140,291 144,501 148,272 76,785 79,857 3,072 4.0%1135 SUPERVISOR - - - 92,334 - (92,334) (100.0%)1150 COMP OF CLERICAL STAFF 285,552 291,983 292,803 290,361 296,852 6,491 2.2%1350 CLERICAL - PART-TIME 12,426 13,900 16,803 14,384 14,384 - 0.0%1610 SUPPLEMENTAL PAY 1,029 1,187 975 - - - 0.0%2100 FICA 55,685 61,732 62,842 64,737 67,655 2,918 4.5%2210 VRS (PLAN 1 & 2) 107,669 116,788 100,882 114,810 109,147 (5,663) (4.9%)2220 VRS (HYBRID) - - 20,736 26,357 32,229 5,872 22.3%2300 HOSPITALIZATION 103,903 115,105 85,244 87,610 71,188 (16,422) (18.7%)2303 RETIREE PRESCRI DRUG PROG 29,164 31,178 33,662 35,526 35,526 - 0.0%2310 DENTAL INSURANCE 6,244 7,010 5,297 4,017 3,623 (394) (9.8%)2400 GROUP LIFE INSURANCE 8,836 9,885 10,868 11,331 11,811 480 4.2%2500 DISABILITY INS (PLAN 1&2) 1,879 2,078 1,721 1,797 1,782 (15) (0.8%)2510 DISABILITY INS (HYBRID) - - 467 533 678 145 27.2%2750 RETIREE HEALTH CREDIT 7,871 8,805 9,197 10,639 10,820 181 1.7%2800 RETIREE SICK LEAVE PAY 23,102 25,673 19,560 2,138 2,138 - 0.0%


2140 HUMAN RESOURCES

FINANCIAL SECTION




Variance Change

2810 ANNUAL LEAVE PAYOFF 17,601 40,574 28,344 69,114 69,114 - 0.0%3000 PURCHASED SERVICES 49,695 58,107 111,753 56,972 52,122 (4,850) (8.5%)3001 PROFESSIONAL IMPROVEMENT 3,657 4,606 2,803 3,356 4,356 1,000 29.8%3007 RECRUITING EXPENSES 10,418 11,661 11,250 12,010 20,010 8,000 66.6%3320 MAINTENANCE CONTRACTS 31,976 32,727 34,993 34,040 37,390 3,350 9.8%3600 ADVERTISING 2,164 670 - 547 1,047 500 91.4%5203 TELEPHONE - - - 366 - (366) (100.0%)5302 UNEMPLOYMENT COMP INS 1,130 - - - - - 0.0%5401 LEASE/RENTALS 4,057 4,057 4,396 4,080 4,080 - 0.0%6000 MATERIALS & SUPPLIES 10,693 9,823 7,494 3,678 6,044 2,366 64.3%6092 EMPLOYEE RECOGNITION PROG 8,647 4,502 8,021 6,000 6,000 - 0.0%6500 DONATIONS-SPECIAL PROGRAM 3,564 2,782 2,565 3,500 3,500 - 0.0%

Total 1,243,954$ 1,391,462$ 1,409,273$ 1,432,535$ 1,466,274$ 33,739$ 2.4%

1110 COMP OF DIRECTORS 64,004$ 65,925$ 67,243$ 68,589$ 69,961$ 1,372$ 2.0%2100 FICA 4,493 4,620 4,566 4,933 5,006 73 1.5%2210 VRS (PLAN 1 & 2) 9,281 9,269 9,858 11,194 10,970 (224) (2.0%)2300 HOSPITALIZATION 7,617 7,642 8,394 8,997 8,507 (490) (5.4%)2310 DENTAL INSURANCE 493 493 555 446 446 - 0.0%2400 GROUP LIFE INSURANCE 762 784 881 899 916 17 1.9%2500 DISABILITY INS (PLAN 1&2) 149 153 155 173 176 3 1.7%2750 RETIREE HEALTH CREDIT 678 699 745 844 840 (4) (0.5%)

Total 87,477$ 89,586$ 92,397$ 96,075$ 96,822$ 747$ 0.8%

1110 COMP OF DIRECTORS 217,532$ 219,976$ 219,287$ 233,112$ 118,888$ (114,224)$ (49.0%)1113 COMP OF ASST SUPTS 139,420 143,603 146,476 149,406 152,395 2,989 2.0%1115 TRAVEL ALLOWANCE 4,200 4,200 4,200 4,200 4,200 - 0.0%1130 COMP-PROF SUPV PERSONNEL 71,358 76,039 77,560 79,112 249,291 170,179 215.1%1150 COMP OF CLERICAL STAFF 437,888 448,091 457,308 464,054 484,704 20,650 4.4%2100 FICA 61,176 62,378 62,303 66,990 71,895 4,905 7.3%2210 VRS (PLAN 1 & 2) 115,888 108,007 113,875 130,878 137,119 6,241 4.8%2220 VRS (HYBRID) 9,812 17,289 18,387 20,879 21,167 288 1.4%2300 HOSPITALIZATION 135,141 138,509 165,879 177,087 184,845 7,758 4.4%2310 DENTAL INSURANCE 7,887 8,067 10,166 8,235 9,723 1,488 18.1%2400 GROUP LIFE INSURANCE 10,316 10,605 11,819 12,181 13,224 1,043 8.6%2500 DISABILITY INS (PLAN 1&2) 2,056 1,959 1,980 2,124 2,276 152 7.2%2510 DISABILITY INS (HYBRID) 223 406 414 422 445 23 5.5%2750 RETIREE HEALTH CREDIT 9,189 9,446 10,001 11,438 12,114 676 5.9%3000 PURCHASED SERVICES 44,343 20,689 13,422 22,327 38,827 16,500 73.9%3001 PROFESSIONAL IMPROVEMENT 17,710 8,704 5,709 4,316 4,166 (150) (3.5%)3320 MAINTENANCE CONTRACTS 15,670 16,043 16,093 16,370 16,370 - 0.0%5500 TRAVEL 729 350 687 721 721 - 0.0%5801 DUES/LICENSES 1,759 1,865 1,659 2,968 2,968 - 0.0%6000 MATERIALS & SUPPLIES 14,386 20,692 12,250 5,774 5,774 - 0.0%

Total 1,316,685$ 1,316,916$ 1,349,477$ 1,412,594$ 1,531,112$ 118,518$ 8.4%


2150 PLANNING SERVICES

2160 FISCAL SERVICES

FINANCIAL SECTION




Variance Change

1123 COORDINATOR 59,255$ 62,488$ 63,738$ 65,013$ 58,327$ (6,686)$ (10.3%)1150 COMP OF CLERICAL STAFF 43,765 45,078 45,980 46,900 48,795 1,895 4.0%2100 FICA 6,903 7,398 7,755 8,105 7,199 (906) (11.2%)2210 VRS (PLAN 1 & 2) 14,410 15,124 16,085 18,264 16,797 (1,467) (8.0%)2300 HOSPITALIZATION 26,345 22,898 24,374 26,125 29,436 3,311 12.7%2310 DENTAL INSURANCE 1,643 1,369 1,479 1,190 1,488 298 25.0%2400 GROUP LIFE INSURANCE 1,183 1,280 1,437 1,466 1,403 (63) (4.3%)2500 DISABILITY INS (PLAN 1&2) 265 285 289 294 284 (10) (3.4%)2750 RETIREE HEALTH CREDIT 1,053 1,140 1,216 1,377 1,285 (92) (6.7%)3000 PURCHASED SERVICES - - 745 973 - (973) (100.0%)3001 PROFESSIONAL IMPROVEMENT 1,558 1,441 1,628 615 1,588 973 158.2%5801 DUES/LICENSES 655 - 110 1,472 1,472 - 0.0%

Total 157,034$ 158,501$ 164,836$ 171,794$ 168,074$ (3,720)$ (2.2%)

1131 COMP OF SCHOOL NURSES 1,369,264$ 1,344,438$ 1,330,463$ 1,385,094$ 1,385,696$ 602$ 0.0%1135 SUPERVISOR - 56,268 81,366 82,994 95,044 12,050 14.5%1139 COMP OF THERAPISTS 401,381 444,436 405,003 631,560 756,444 124,884 19.8%1146 NURSE PRACTITIONER 110,856 5,388 - - - - 0.0%1148 CLINICAL ASSISTANTS - - - - 69,515 69,515 100.0%1150 COMP OF CLERICAL STAFF 29,782 30,676 30,862 31,916 33,207 1,291 4.0%1339 THERAPISTS - PART-TIME 87,978 99,830 121,592 73,836 73,836 - 0.0%1520 COMP OF SUB TEACHERS - - - 2,000 2,000 - 0.0%1521 COMP-NURSING SUBSTITUTE 59,510 38,262 87,805 60,438 60,438 - 0.0%1600 COMP - SUPPLEMENTS 8,432 6,311 6,337 6,348 10,580 4,232 66.7%1610 SUPPLEMENTAL PAY 89,048 87,628 87,351 67,534 30,629 (36,905) (54.6%)1620 NON-CONTRACTED COMP 917 2,252 7,891 8,128 8,128 - 0.0%2100 FICA 157,247 154,662 156,196 168,725 178,306 9,581 5.7%2210 VRS (PLAN 1 & 2) 258,597 165,042 162,023 220,162 211,132 (9,030) (4.1%)2220 VRS (HYBRID) 17,216 91,473 111,785 125,344 154,116 28,772 23.0%2300 HOSPITALIZATION 257,692 290,853 368,031 459,778 495,337 35,559 7.7%2301 RETIREE HEALTH INSURANCE 70,153 57,029 49,340 70,317 70,317 - 0.0%2310 DENTAL INSURANCE 15,362 17,252 22,771 21,625 24,205 2,580 11.9%2311 RETIREE DENTAL INSURANCE 3,450 2,656 2,218 2,462 2,462 - 0.0%2400 GROUP LIFE INSURANCE 22,636 21,693 24,473 27,734 30,515 2,781 10.0%2500 DISABILITY INS (PLAN 1&2) 4,761 3,266 2,943 3,708 3,710 2 0.1%2510 DISABILITY INS (HYBRID) 414 2,140 2,535 2,405 3,243 838 34.8%2750 RETIREE HEALTH CREDIT 20,163 19,343 20,734 26,040 27,953 1,913 7.3%2800 RETIREE SICK LEAVE PAY 7,673 - - - - - 0.0%2810 ANNUAL LEAVE PAYOFF 5,136 19,661 - - - - 0.0%2812 ERIP INCENTIVE 122,250 - - - - - 0.0%3000 PURCHASED SERVICES 726,495 692,674 897,380 515,313 519,494 4,181 0.8%3001 PROFESSIONAL IMPROVEMENT 3,090 4,403 3,632 4,740 4,740 - 0.0%3110 MEDICAL SERVICES 1,143 562 441 3,702 3,702 - 0.0%3320 MAINTENANCE CONTRACTS 9,250 9,250 9,250 9,250 9,250 - 0.0%


2170 PURCHASING

2220 HEALTH SERVICES

FINANCIAL SECTION




Variance Change

5401 LEASE/RENTALS 516 416 488 1,555 1,555 - 0.0%5500 TRAVEL 6,724 6,457 4,786 12,403 12,403 - 0.0%5810 MEMBERSHIPS (PROGRAMS) 3,805 4,650 5,000 2,516 2,516 - 0.0%6001 OFFICE SUPPLIES 3,153 3,887 7,119 2,153 2,153 - 0.0%6004 MEDICAL & DENTAL SUPPLIES 54,045 79,954 64,279 45,685 48,068 2,383 5.2%6035 COMPUTER SOFTWARE 375 700 500 375 375 - 0.0%6060 FOOD - - - - 1,000 1,000 100.0%

Total 3,928,515$ 3,763,511$ 4,074,594$ 4,075,840$ 4,332,069$ 256,229$ 6.3%

1132 COMP OF PSYCHOLOGISTS 703,061$ 799,005$ 844,771$ 997,928$ 1,053,699$ 55,771$ 5.6%1600 COMP - SUPPLEMENTS 9,309 2,645 2,645 2,645 2,645 - 0.0%2100 FICA 52,138 58,719 62,127 74,034 77,513 3,479 4.7%2210 VRS (PLAN 1 & 2) 88,629 90,149 95,817 126,900 137,355 10,455 8.2%2220 VRS (HYBRID) 6,717 14,760 21,683 27,815 19,725 (8,090) (29.1%)2300 HOSPITALIZATION 62,293 72,474 78,537 108,370 116,819 8,449 7.8%2310 DENTAL INSURANCE 3,423 4,053 4,510 4,664 7,640 2,976 63.8%2400 GROUP LIFE INSURANCE 7,835 8,951 10,439 12,419 13,123 704 5.7%2500 DISABILITY INS (PLAN 1&2) 1,691 1,790 1,793 2,153 2,393 240 11.1%2510 DISABILITY INS (HYBRID) 154 350 488 562 415 (147) (26.2%)2750 RETIREE HEALTH CREDIT 6,970 7,973 8,840 11,661 12,021 360 3.1%3000 PURCHASED SERVICES 61,218 128,935 185,602 9,060 23,980 14,920 164.7%5500 TRAVEL 7,141 6,511 4,892 10,681 10,681 - 0.0%6000 MATERIALS & SUPPLIES 40,355 21,876 21,995 17,076 17,076 - 0.0%6500 DONATIONS-SPECIAL PROGRAM - 492 460 500 500 - 0.0%

Total 1,050,935$ 1,218,682$ 1,344,600$ 1,406,468$ 1,495,585$ 89,117$ 6.3%

1110 COMP OF DIRECTORS 111,064$ 110,382$ 115,874$ 118,192$ 120,556$ 2,364$ 2.0%1123 COORDINATOR 191,735 184,459 128,169 146,642 152,568 5,926 4.0%1130 COMP-PROF SUPV PERSONNEL - - 76,141 77,664 172,367 94,703 121.9%1135 SUPERVISOR 65,636 67,606 68,959 70,339 73,181 2,842 4.0%1140 COMP-TECHNICAL PERSONNEL 122,941 127,024 173,110 176,573 183,710 7,137 4.0%1150 COMP OF CLERICAL STAFF 185,738 191,452 204,125 213,939 222,585 8,646 4.0%1540 CLERICAL - SUBS/OVERTIME 10,671 16,017 21,135 8,359 8,359 - 0.0%1610 SUPPLEMENTAL PAY - 68 - 8,760 8,760 - 0.0%2100 FICA 49,606 49,870 56,351 58,925 67,579 8,654 14.7%2210 VRS (PLAN 1 & 2) 96,758 93,171 112,675 128,603 128,195 (408) (0.3%)2300 HOSPITALIZATION 117,858 132,684 155,253 168,259 150,393 (17,866) (10.6%)2301 RETIREE HEALTH INSURANCE 140,881 174,267 196,242 195,143 195,143 - 0.0%2303 RETIREE PRESCRI DRUG PROG 89,041 97,715 104,997 107,045 107,045 - 0.0%2310 DENTAL INSURANCE 6,597 7,632 9,160 7,439 6,843 (596) (8.0%)2311 RETIREE DENTAL INSURANCE 4,545 6,051 7,046 5,369 5,369 - 0.0%2400 GROUP LIFE INSURANCE 7,941 7,886 10,069 10,323 10,710 387 3.7%2500 DISABILITY INS (PLAN 1&2) 1,814 1,801 2,060 2,134 2,197 63 3.0%2750 RETIREE HEALTH CREDIT 7,074 7,024 8,519 9,692 9,811 119 1.2%2800 RETIREE SICK LEAVE PAY 6,165 - - 7,705 7,705 - 0.0%


2230 PSYCHOLOGICAL SERVICES

3100 TRANSP - MGMT & DIRECTION

FINANCIAL SECTION




Variance Change

2810 ANNUAL LEAVE PAYOFF 23,149 23,757 2,275 3,540 3,540 - 0.0%2812 ERIP INCENTIVE 48,217 - - - - - 0.0%3000 PURCHASED SERVICES 696 88,226 85,489 98,570 - (98,570) (100.0%)3001 PROFESSIONAL IMPROVEMENT 16,025 11,678 14,028 8,021 8,021 - 0.0%3310 REPAIRS TO EQUIPMENT 192 - - 794 794 - 0.0%3320 MAINTENANCE CONTRACTS 41,334 45,781 54,469 44,985 44,985 - 0.0%5101 ELECTRICITY 24,726 24,805 20,400 25,815 25,815 - 0.0%5103 WATER/SEWAGE FEES 1,461 1,779 1,736 1,256 1,256 - 0.0%5203 TELEPHONE 10,834 10,024 11,181 9,072 6,072 (3,000) (33.1%)5302 UNEMPLOYMENT COMP INS 1,106 476 999 2,964 2,964 - 0.0%5401 LEASE/RENTALS 2,459 4,055 4,022 1,680 1,680 - 0.0%5500 TRAVEL 1,463 2,141 4,542 1,694 1,694 - 0.0%6001 OFFICE SUPPLIES 9,695 13,902 11,215 7,084 7,084 - 0.0%6015 COMPUTER SUPPL/SOFTWARE 795 1,298 2,957 558 558 - 0.0%6500 DONATIONS-SPECIAL PROGRAM - - 499 - - - 0.0%8100 REPLACEMENT EQUIPMENT - - - 283 283 - 0.0%

Total 1,398,216$ 1,503,030$ 1,663,697$ 1,727,421$ 1,737,822$ 10,401$ 0.6%

1170 DRIVER PAY 4,790,212$ 5,040,988$ 5,054,875$ 5,394,340$ 5,630,250$ 235,910$ 4.4%1282 DRIVER OVER 20 HOURS 1,056,821 1,166,577 1,124,581 1,010,419 1,210,907 200,488 19.8%1284 DRIVER OVER 40 HOURS 123,928 205,709 87,594 10,000 10,000 - 0.0%1285 AIDES OVER 20 HOURS 174,934 230,739 211,171 173,778 173,778 - 0.0%1286 AIDES OVER 40 HOURS 24,220 36,945 14,559 3,000 3,000 - 0.0%1288 NON-CONTRACT DRIVER > 40 7,696 12,016 1,575 - - - 0.0%1292 DRIVER TRAINING 14,781 26,919 23,950 - - - 0.0%1294 NON-CONTRACT AIDES > 40 2,511 5,036 3,597 - - - 0.0%1296 BUS AIDE TRAINING 1,163 4,544 4,658 - - - 0.0%1340 DRIVER AIDE 476,299 580,462 589,817 658,879 708,722 49,843 7.6%1544 NON-CONTRACTED DRIVER 249,410 211,104 285,283 92,400 92,400 - 0.0%1545 NON-CONTRACTED BUS AIDE 142,435 243,723 323,110 25,256 25,256 - 0.0%1610 SUPPLEMENTAL PAY 445,978 474,193 537,751 584,969 584,969 - 0.0%1997 ATTENDANCE BONUS 7,567 28,375 31,125 - - - 0.0%2100 FICA 511,070 567,323 566,331 506,590 534,542 27,952 5.5%2210 VRS (PLAN 1 & 2) 332,692 323,864 249,331 264,602 248,257 (16,345) (6.2%)2220 VRS (HYBRID) 28,719 50,760 58,435 59,481 74,164 14,683 24.7%2300 HOSPITALIZATION 2,519,917 2,601,458 3,012,257 3,456,199 3,179,437 (276,762) (8.0%)2310 DENTAL INSURANCE 144,469 149,463 178,033 152,105 154,132 2,027 1.3%2400 GROUP LIFE INSURANCE 52,662 54,666 60,976 64,131 67,043 2,912 4.5%2500 DISABILITY INS (PLAN 1&2) 19,166 19,458 18,361 20,321 19,292 (1,029) (5.1%)2510 DISABILITY INS (HYBRID) 1,172 2,088 2,969 2,965 3,885 920 31.0%2710 ANNUITY FOR NON-VRS EMP. 10,400 13,450 16,800 36,000 36,000 - 0.0%2800 RETIREE SICK LEAVE PAY 15,579 17,553 11,640 - - - 0.0%2812 ERIP INCENTIVE 9,821 - - - - - 0.0%3000 PURCHASED SERVICES 13,350 16,272 21,612 18,451 18,451 - 0.0%3006 WORKER'S COMPENSATION 125,523 135,352 159,361 163,411 173,078 9,667 5.9%


3200 VEHICLE OPERATION SVCS

FINANCIAL SECTION




Variance Change

3008 STAFF TRAINING 1,251 2,218 1,682 1,842 1,842 - 0.0%3009 STUDENT TRAINING - - - 3,263 3,263 - 0.0%3110 MEDICAL SERVICES 7,183 8,582 7,379 10,318 10,318 - 0.0%3308 VEHICLE REPAIRS 11,237 8,724 7,022 9,933 9,933 - 0.0%3310 REPAIRS TO EQUIPMENT 4,880 8 314 7,771 7,771 - 0.0%3420 IN-LIEU-OF TRANSPORTATION - 3,458 1,007 3,000 42,826 39,826 1327.5%3430 TRANS SERVICE BY CONTRACT 46,843 39,715 117,640 151,000 206,800 55,800 37.0%3600 ADVERTISING - 1,276 401 1,323 1,323 - 0.0%5201 POSTAGE 5,958 7,810 7,251 7,316 300 (7,016) (95.9%)5203 TELEPHONE - - - 2,000 - (2,000) (100.0%)5309 FLEET INSURANCE 86,773 76,927 81,572 94,494 96,604 2,110 2.2%5801 DUES/LICENSES - - - 118 118 - 0.0%6008 GASOLINE/OIL/LUBRICANTS 1,405,638 939,524 1,083,407 1,226,377 1,226,377 - 0.0%6012 OTHER OPERATING SUPPLIES 15,569 10,295 11,619 12,662 12,662 - 0.0%6152 TRAINING MATERIALS 2,631 430 435 588 588 - 0.0%8100 REPLACEMENT EQUIPMENT - 130,574 - - - - 0.0%8101 REPLACEMENT OF BUSES 427,623 203,128 - - - - 0.0%8201 BUSES - ADDITIONAL 209,922 - - - - - 0.0%

Total 13,528,003$ 13,651,706$ 13,969,478$ 14,229,302$ 14,568,288$ 338,986$ 2.4%

3309 BUS REPAIRS 1,887,927$ 1,867,451$ 1,890,145$ 1,985,426$ 2,101,913$ 116,487$ 5.9%3310 REPAIRS TO EQUIPMENT - - 45,707 48,425 48,425 - 0.0%3314 OTHER BUS REPAIRS 6,080 51,227 - 10,000 10,000 - 0.0%

Total 1,894,007$ 1,918,678$ 1,935,852$ 2,043,851$ 2,160,338$ 116,487$ 5.7%

1110 COMP OF DIRECTORS 100,370$ 103,382$ 105,450$ 107,559$ 109,711$ 2,152$ 2.0%1136 SUPERVISOR - MAINTENANCE 83,872 95,259 221,389 195,679 199,594 3,915 2.0%1150 COMP OF CLERICAL STAFF 115,636 114,580 117,822 120,180 156,004 35,824 29.8%2100 FICA 21,282 22,130 31,608 29,844 32,153 2,309 7.7%2210 VRS (PLAN 1 & 2) 30,150 24,786 39,823 40,181 44,372 4,191 10.4%2220 VRS (HYBRID) 13,118 19,715 25,364 28,801 28,473 (328) (1.1%)2300 HOSPITALIZATION 53,083 63,144 87,529 93,229 100,659 7,430 8.0%2301 RETIREE HEALTH INSURANCE 199,573 225,812 210,999 257,143 257,143 - 0.0%2303 RETIREE PRESCRI DRUG PROG 99,167 119,400 129,055 130,622 130,622 - 0.0%2310 DENTAL INSURANCE 3,155 3,859 5,545 4,464 5,059 595 13.3%2311 RETIREE DENTAL INSURANCE 7,476 8,434 7,684 7,136 7,136 - 0.0%2400 GROUP LIFE INSURANCE 3,551 3,767 5,825 5,537 6,086 549 9.9%2500 DISABILITY INS (PLAN 1&2) 542 451 657 663 740 77 11.6%2510 DISABILITY INS (HYBRID) 299 463 571 582 599 17 2.9%2750 RETIREE HEALTH CREDIT 3,162 3,355 4,928 5,199 5,575 376 7.2%2800 RETIREE SICK LEAVE PAY 15 - - 1,254 1,254 - 0.0%2810 ANNUAL LEAVE PAYOFF 497 628 6,860 2,901 2,901 - 0.0%3000 PURCHASED SERVICES 709 734 373 - - - 0.0%3001 PROFESSIONAL IMPROVEMENT 7,988 5,438 5,374 3,486 8,250 4,764 136.7%3110 MEDICAL SERVICES - 1,424 874 1,000 1,000 - 0.0%


3400 VEHICLE MAINTENANCE SVCS

4100 MAINT - MGMT & DIRECTION

FINANCIAL SECTION




Variance Change

3320 MAINTENANCE CONTRACTS 630 - 169 - - - 0.0%5203 TELEPHONE 9,633 5,847 1,533 6,000 6,000 - 0.0%5302 UNEMPLOYMENT COMP INS 1,911 7,648 7,989 2,997 2,997 - 0.0%5401 LEASE/RENTALS 2,337 2,262 2,650 2,300 2,300 - 0.0%5500 TRAVEL 49 - 81 500 500 - 0.0%6001 OFFICE SUPPLIES 6,195 7,641 7,305 6,000 8,000 2,000 33.3%

Total 764,398$ 840,158$ 1,027,456$ 1,053,257$ 1,117,128$ 63,871$ 6.1%

1161 COMP OF MAINT EMPLOYEES 2,333,321$ 2,340,592$ 2,437,130$ 2,538,606$ 2,639,186$ 100,580$ 4.0%1191 COMP OF CUSTODIANS 2,307,302 2,148,105 2,085,339 2,000,511 2,929,960 929,449 46.5%1261 COMP OF MAINTENANCE - O/T 98,557 117,252 135,118 68,000 68,000 - 0.0%1290 CUSTODIANS/OVERTIME/SUBS 84,104 145,081 142,582 44,063 44,063 - 0.0%1297 HOURLY CUSTODIAN - - - - 1,365,300 1,365,300 100.0%1361 MAINTENANCE - SUMMER 167,463 152,125 160,281 181,188 181,188 - 0.0%1630 FACILITY USE - OVERTIME 5,397 10,724 3,629 40,000 40,000 - 0.0%2100 FICA 352,440 348,174 351,938 343,699 504,496 160,797 46.8%2210 VRS (PLAN 1 & 2) 435,680 393,886 352,688 368,979 459,933 90,954 24.7%2220 VRS (HYBRID) 10,737 33,432 37,100 36,734 47,084 10,350 28.2%2300 HOSPITALIZATION 1,145,562 1,096,185 1,168,996 1,237,521 1,502,138 264,617 21.4%2310 DENTAL INSURANCE 64,499 61,515 67,095 53,405 69,725 16,320 30.6%2400 GROUP LIFE INSURANCE 54,008 52,162 57,797 57,904 71,483 13,579 23.5%2500 DISABILITY INS (PLAN 1&2) 13,164 11,917 11,478 11,470 14,014 2,544 22.2%2510 DISABILITY INS (HYBRID) 434 1,350 1,851 1,831 2,251 420 22.9%2750 RETIREE HEALTH CREDIT 12,662 12,454 13,475 14,341 20,884 6,543 45.6%2800 RETIREE SICK LEAVE PAY 32,680 3,413 12,443 10,848 10,848 - 0.0%2810 ANNUAL LEAVE PAYOFF 106,044 34,091 46,288 19,683 19,683 - 0.0%2812 ERIP INCENTIVE 138,456 - - - - - 0.0%3000 PURCHASED SERVICES 238,101 426,401 302,213 191,202 191,202 - 0.0%3006 WORKER'S COMPENSATION 82,752 89,232 105,060 108,026 114,416 6,390 5.9%3017 UNIFORM RENTALS 9,445 10,232 11,493 9,874 9,874 - 0.0%3133 TESTING SERVICES 3,834 16,785 38,056 15,000 24,085 9,085 60.6%3310 REPAIRS TO EQUIPMENT 82,897 48,223 151,458 75,000 75,000 - 0.0%3311 MAINT SERVICES - BLDGS 77,138 74,822 73,806 80,000 80,000 - 0.0%3320 MAINTENANCE CONTRACTS 2,176,040 2,206,145 2,307,407 2,543,580 - (2,543,580) (100.0%)3330 D P SOFTWARE SUPPORT 23,123 39,852 46,386 34,573 34,573 - 0.0%5101 ELECTRICITY 5,120,807 5,270,062 5,260,862 5,428,062 5,183,053 (245,009) (4.5%)5102 FUEL OIL/GAS 1,392,672 962,782 1,137,444 1,500,000 1,539,391 39,391 2.6%5103 WATER/SEWAGE FEES 668,655 790,005 813,215 790,000 755,000 (35,000) (4.4%)5203 TELEPHONE 27,726 13,642 19,660 13,642 13,642 - 0.0%5300 FIRE & LIABILITY INS 303,104 318,842 316,493 323,064 323,364 300 0.1%5401 LEASE/RENTALS 520 - - 768 768 - 0.0%5500 TRAVEL 319 - 277 500 500 - 0.0%5801 DUES/LICENSES 7,542 7,789 8,761 7,789 18,958 11,169 143.4%6005 CUSTODIAL SUPPLIES 364,051 300,585 296,323 231,711 231,711 - 0.0%6007 BUILDING SUPPLIES 306,417 348,819 291,080 347,000 360,035 13,035 3.8%


4200 BUILDING SERVICES

FINANCIAL SECTION




Variance Change

6009 REPAIR PARTS/SUPPLIES 470,249 523,847 498,857 350,000 381,783 31,783 9.1%6012 OTHER OPERATING SUPPLIES 2,057 9,153 6,727 6,027 6,027 - 0.0%6017 UNIFORMS 1,601 5,716 3,297 2,229 2,229 - 0.0%6018 SAFETY SUPPLIES 5,905 9,034 1,681 1,877 1,877 - 0.0%6099 MAINTENANCE SUPPLIES 1,579 24,715 73,174 - 43,800 43,800 100.0%6150 REIMBURSEMENT-FACILTY USE 2,795 7,440 1,725 2,795 2,795 - 0.0%6158 FURNISHINGS-REPL-UNDER 5K 288,442 291,896 233,417 100,000 100,000 - 0.0%8200 NEW EQUIPMENT - 50,360 - - - - 0.0%9993 UNENCUMBERED COMPENSATION - - 5,000 - - - 0.0%

Total 19,020,280$ 18,808,835$ 19,089,100$ 19,191,502$ 19,484,319$ 292,817$ 1.5%

3000 PURCHASED SERVICES 195,571$ 135,777$ 109,696$ 100,000$ 100,000$ -$ 0.0%3310 REPAIRS TO EQUIPMENT 6,900 7,278 9,623 5,000 5,000 - 0.0%3320 MAINTENANCE CONTRACTS 3,908 10,688 4,451 5,000 5,000 - 0.0%5401 LEASE/RENTALS 8,436 12,595 23,301 15,000 15,000 - 0.0%6006 AGRICULTURAL SUPPLIES 20,668 53,646 24,105 23,914 25,914 2,000 8.4%6008 GASOLINE/OIL/LUBRICANTS 14,021 6,645 14,393 11,150 11,150 - 0.0%6009 REPAIR PARTS/SUPPLIES 54,364 40,234 40,674 40,234 39,234 (1,000) (2.5%)

Total 303,868$ 266,862$ 226,243$ 200,298$ 201,298$ 1,000$ 0.5%

3310 REPAIRS TO EQUIPMENT 48,933$ 37,549$ 25,039$ 25,000$ 25,000$ -$ 0.0%3320 MAINTENANCE CONTRACTS 218,752 193,756 248,781 237,304 257,304 20,000 8.4%6007 BUILDING SUPPLIES - 7,571 20,015 - 15,000 15,000 100.0%6008 GASOLINE/OIL/LUBRICANTS 135 149 - 149 149 - 0.0%6009 REPAIR PARTS/SUPPLIES 63,317 38,047 30,298 25,000 22,010 (2,990) (12.0%)6099 MAINTENANCE SUPPLIES 3,045 5,588 342 - - - 0.0%8200 NEW EQUIPMENT 25,882 25,603 19,734 - - - 0.0%

Total 360,065$ 308,264$ 344,208$ 287,453$ 319,463$ 32,010$ 11.1%

3000 PURCHASED SERVICES 813$ -$ -$ -$ -$ -$ 0.0%3308 VEHICLE REPAIRS 99,354 119,690 87,644 125,376 126,211 835 0.7%5309 FLEET INSURANCE 10,518 9,325 9,888 10,000 10,000 - 0.0%6008 GASOLINE/OIL/LUBRICANTS 121,985 94,144 101,044 100,000 100,000 - 0.0%6009 REPAIR PARTS/SUPPLIES 2,008 2,006 3,505 500 500 - 0.0%

Total 234,678$ 225,165$ 202,081$ 235,876$ 236,711$ 835$ 0.4%

3000 PURCHASED SERVICES -$ -$ 157,590$ -$ -$ -$ 0.0%5204 DATA COMMUNICATION LINES 65,418 10,843 - 11,383 11,383 - 0.0%6015 COMPUTER SUPPL/SOFTWARE 814,400 856,107 840,052 1,400,617 1,400,617 - 0.0%

Total 879,818$ 866,950$ 997,642$ 1,412,000$ 1,412,000$ -$ 0.0%


4300 GROUNDS SERVICES

4400 EQUIPMENT SERVICES

4500 VEHICLE SERVICES

6810 TECHNOLOGY - CLASSROOM

FINANCIAL SECTION




Variance Change

1110 COMP OF DIRECTORS 68,875$ 70,923$ 4,687$ -$ -$ -$ 0.0%1121 COMP OF TEACHERS 1,235,501 1,196,478 1,267,313 1,318,053 1,373,232 55,179 4.2%1123 COORDINATOR 56,637 58,337 60,942 60,695 63,123 2,428 4.0%1130 COMP-PROF SUPV PERSONNEL 88,910 91,422 93,147 94,906 93,332 (1,574) (1.7%)1140 COMP-TECHNICAL PERSONNEL 992,463 1,090,682 1,167,073 1,190,424 1,243,730 53,306 4.5%1141 COMP OF TEACHER ASS'TS 357,580 412,307 413,692 435,952 632,524 196,572 45.1%1150 COMP OF CLERICAL STAFF 26,954 27,763 28,318 28,885 30,052 1,167 4.0%1520 COMP OF SUB TEACHERS 35 - 865 - - - 0.0%1600 COMP - SUPPLEMENTS - - - 2,645 2,645 - 0.0%1610 SUPPLEMENTAL PAY 50,701 3,838 1,132 12,264 12,264 - 0.0%2100 FICA 207,801 212,492 218,999 227,065 242,322 15,257 6.7%2210 VRS (PLAN 1 & 2) 396,628 373,027 393,860 449,504 484,487 34,983 7.8%2220 VRS (HYBRID) 12,668 39,488 52,323 61,135 54,276 (6,859) (11.2%)2300 HOSPITALIZATION 474,580 519,563 563,276 597,529 668,462 70,933 11.9%2310 DENTAL INSURANCE 27,860 30,284 33,304 26,892 31,852 4,960 18.4%2400 GROUP LIFE INSURANCE 33,593 35,027 39,766 40,989 45,012 4,023 9.8%2500 DISABILITY INS (PLAN 1&2) 7,178 6,915 6,936 7,103 8,087 984 13.9%2510 DISABILITY INS (HYBRID) 299 940 1,170 1,236 1,142 (94) (7.6%)2750 RETIREE HEALTH CREDIT 29,876 31,148 33,663 38,485 41,231 2,746 7.1%2800 RETIREE SICK LEAVE PAY 4,208 - - 3,550 3,550 - 0.0%2812 ERIP INCENTIVE 24,608 - - - - - 0.0%3000 PURCHASED SERVICES 93,772 151,620 201,906 131,384 131,384 - 0.0%3001 PROFESSIONAL IMPROVEMENT 15,669 13,726 12,431 8,741 8,741 - 0.0%3313 TECHNICAL MAINTENANCE 413,307 611,226 427,098 503,186 503,186 - 0.0%5204 DATA COMMUNICATION LINES 106,148 107,724 190,255 191,876 141,876 (50,000) (26.1%)5500 TRAVEL 19,344 23,028 17,334 28,280 28,280 - 0.0%5806 SUBSCRIPTIONS/JOURNALS - 17 - 180 180 - 0.0%6000 MATERIALS & SUPPLIES 1,851 1,411 2,216 2,059 2,059 - 0.0%6015 COMPUTER SUPPL/SOFTWARE 217,594 11,233 28,115 20,022 20,022 - 0.0%6024 TECHNOLOGY SUPPLIES 101,408 104,196 100,695 68,000 118,000 50,000 73.5%6035 COMPUTER SOFTWARE 47,627 51,624 70,700 60,000 60,000 - 0.0%

Total 5,113,671$ 5,276,437$ 5,431,214$ 5,611,040$ 6,045,051$ 434,011$ 7.7%

1110 COMP OF DIRECTORS 90,944$ 93,673$ 105,843$ 109,752$ 111,948$ 2,196$ 2.0%1130 COMP-PROF SUPV PERSONNEL 246,941 258,316 257,338 262,485 273,094 10,609 4.0%1140 COMP-TECHNICAL PERSONNEL 83,710 7,185 - - - - 0.0%1150 COMP OF CLERICAL STAFF 40,676 35,939 37,395 38,143 39,685 1,542 4.0%1610 SUPPLEMENTAL PAY 415 - 68,321 48,447 48,447 - 0.0%2100 FICA 33,852 29,010 34,584 33,909 34,680 771 2.3%2210 VRS (PLAN 1 & 2) 66,739 53,015 53,205 60,749 60,375 (374) (0.6%)2220 VRS (HYBRID) - 1,289 5,482 6,225 6,223 (2) 0.0%2300 HOSPITALIZATION 46,891 45,626 60,515 64,828 61,515 (3,313) (5.1%)


6820 TECHNOLOGY -INSTRUCT. SUP

6830 TECHNOLOGY-ADMINISTRATION

FINANCIAL SECTION




Variance Change

2301 RETIREE HEALTH INSURANCE 79,804 87,999 88,850 99,263 99,263 - 0.0%2303 RETIREE PRESCRI DRUG PROG 8,063 8,261 8,634 9,127 9,127 - 0.0%2310 DENTAL INSURANCE 2,629 2,656 3,697 3,080 3,080 - 0.0%2311 RETIREE DENTAL INSURANCE 4,135 4,600 4,577 3,956 3,956 - 0.0%2400 GROUP LIFE INSURANCE 5,477 4,596 5,244 5,376 5,564 188 3.5%2500 DISABILITY INS (PLAN 1&2) 1,141 927 878 927 954 27 2.9%2510 DISABILITY INS (HYBRID) - 30 123 126 131 5 4.0%2750 RETIREE HEALTH CREDIT 4,879 4,094 4,438 5,048 5,097 49 1.0%2810 ANNUAL LEAVE PAYOFF 5,758 23,410 7,651 35,333 35,333 - 0.0%3000 PURCHASED SERVICES 31,014 39,636 39,317 45,800 45,800 - 0.0%3001 PROFESSIONAL IMPROVEMENT 7,224 15,816 17,099 9,774 9,774 - 0.0%3320 MAINTENANCE CONTRACTS 6,672 6,055 6,082 7,000 7,000 - 0.0%3330 D P SOFTWARE SUPPORT 62,190 87,787 371,428 327,729 327,729 - 0.0%5203 TELEPHONE 5,021 3,832 3,583 4,968 4,968 - 0.0%5500 TRAVEL 590 767 168 814 814 - 0.0%6001 OFFICE SUPPLIES 2,533 1,363 1,251 2,576 2,576 - 0.0%6035 COMPUTER SOFTWARE 1,090 351 18,890 1,610 1,610 - 0.0%6036 COMPUTER SUPPLIES 10,915 4,523 7,167 9,700 9,700 - 0.0%

Total 849,304$ 820,759$ 1,211,760$ 1,196,745$ 1,208,443$ 11,698$ 1.0%

1140 COMP-TECHNICAL PERSONNEL 149,237$ 155,588$ 157,107$ 163,529$ 170,138$ 6,609$ 4.0%2100 FICA 11,019 11,522 11,514 12,035 12,461 426 3.5%2210 VRS (PLAN 1 & 2) 22,126 22,099 23,503 26,688 26,678 (10) 0.0%2300 HOSPITALIZATION 15,731 15,781 23,698 26,617 25,385 (1,232) (4.6%)2310 DENTAL INSURANCE 822 822 1,239 1,093 1,093 - 0.0%2400 GROUP LIFE INSURANCE 1,816 1,870 2,100 2,142 2,229 87 4.1%2500 DISABILITY INS (PLAN 1&2) 409 418 425 431 445 14 3.2%2750 RETIREE HEALTH CREDIT 1,617 1,666 1,777 2,011 2,042 31 1.5%

Total 202,778$ 209,766$ 221,363$ 234,546$ 240,471$ 5,925$ 2.5%

1161 COMP OF MAINT EMPLOYEES 77,804$ 80,139$ 81,742$ 83,377$ 86,746$ 3,369$ 4.0%2100 FICA 5,487 5,685 5,806 6,009 5,945 (64) (1.1%)2210 VRS (PLAN 1 & 2) 6,357 6,547 5,411 5,520 5,465 (55) (1.0%)2300 HOSPITALIZATION 11,786 11,146 12,242 13,122 17,013 3,891 29.7%2310 DENTAL INSURANCE 712 657 739 595 893 298 50.1%2400 GROUP LIFE INSURANCE 926 954 1,071 1,092 1,136 44 4.0%2500 DISABILITY INS (PLAN 1&2) 192 197 201 204 211 7 3.4%

Total 103,264$ 105,326$ 107,212$ 109,919$ 117,409$ 7,490$ 6.8%

5800 MISCELLANEOUS 20,500$ 9,600$ 7,950$ 32,000$ 32,000$ -$ 0.0%5808 BOND ISSUENCE EXPENSES 531,576 - - - - - 0.0%9101 PRINCIPAL - BONDS 15,311,694 16,479,242 18,333,944 18,686,059 19,706,452 1,020,393 5.5%9103 BOND REFINANCE DEBT SERV 43,145,636 16,510,139 - - - - 0.0%9201 INTEREST - BONDS 6,854,616 6,223,708 6,476,193 6,863,837 7,310,355 446,518 6.5%9203 VSPA BOND CREDIT 6,199 - - - - - 0.0%

Total 65,870,221$ 39,222,690$ 24,818,087$ 25,581,896$ 27,048,807$ 1,466,911$ 5.7%

Grand Total 295,670,749$ 271,822,598$ 263,780,172$ 272,055,908$ 282,474,687$ 10,418,779$ 3.8%


6850 TECHNOLOGY-TRANSPORTATION

6860 TECHNOLOGY-MAINTENANCE

7100 DEBT SERVICE

FINANCIAL SECTION


Level Three Summary Data for Individual Funds

Combined Fund Statements The FY 2019 School Board Adopted Budget for all funds is $331,391,399, less CIP $30,799,918, totals $300,591,481. The total budget consists of six funds for which operating and capital expenditures are reported in the same fund by differentiating budget codes. Fund 6 was eliminated due to changes in accounting principles. The School Board Adopted Budget for FY 2019 for all funds totals $331,391,399, an increase of $14,662,120 or 4.6% more than the FY 2018 Adopted Budget.

Spotsylvania County Public Schools

"Funds"FY 2019 Budget

$331,391,399

Fund 1

$2,129,191

CommonwealthGovernor's

School

Accounts for a regional program that serves gited

students from the school districts of

Caroline, King George,

Spotsylvania, and Stafford

Fund 2$1,006,759

Rappahannock Regional Juvenile

Detention Center (RRJDC)

Accounts for activity

associated with providing

detained youth a quality

education and the skills

necessary to transition from

the program into their

regular school.

Fund 3 $11,322,972

Food Service

Provides for all of food service's

operating and administrative costs, which are primarily supported by federal, state, and cafe sales

revenues.

Fund 4$766,672

Regional Adult

Education

Accounts for the two adult

education programs,

which are the Rappahannock Area Regional

Adult Education

Program and the

Apprenticeship Education Prgoram.

Fund 5$313,274,605

Operating Fund $282,474,687

CIP $30,799,918

Provides for the day-to-day

operation of the school

division and debt service

payments. Fund 5 services the

following departments: Instruction,

Administration, Attendance &

Health Services, Transporation, Maintenance,

Technology, CIP and Debt Service.

Fund 7$2,891,200

FleetService

Provides for the day-to-

day operations of the Joint Fleet Maintenance Facility with the County.

FINANCIAL SECTION


FY 2019 School Board Adopted Budget Summary Data for Individual Funds

FY15 FY16 FY17 FY18 FY19 $ %

Fund DescriptionActual Actual Actual Adopted


Variance Change

1 GOVERNOR'S SCHOOL 1,890,613$ 1,892,234$ 2,098,325$ 2,146,722$ 2,129,191$ (17,531)$ (0.8%)

2 DETENTION CENTER 918,175 916,654 978,541 1,035,364 1,006,759 (28,605) (2.8%)

3 FOOD SERVICES 8,625,566 9,107,087 9,845,133 10,599,132 11,322,972 723,840 6.8%

4 REGIONAL ADULT ED 638,961 689,177 688,664 770,596 766,672 (3,924) (0.5%)

5 CIP* 6,204,768 19,498,756 26,802,397 27,361,447 30,799,918 3,438,471 12.6%

5 OPERATING 295,670,748 271,822,597 263,780,173 272,055,908 282,474,687 10,418,779 3.8%

7 FLEET SERVICE 2,406,847 2,450,050 2,450,650 2,760,110 2,891,200 131,090 4.7%

Grand Total 316,355,676$ 306,376,554$ 306,643,882$ 316,729,279$ 331,391,399$ 14,662,120$ 4.6%

* CIP - Capital Improvement Plan

Expenditure Overview by Fund - All Funds

1 GOVERNOR'S SCHOOL, $2,129,191 , 0.64%

2 DETENTION CENTER, $ 1,006,759 , 0.30%

3 FOOD SERVICES,$ 11,322,972 , 3.42%

4 REGIONAL ADULT ED,$ 766,672 , 0.23%

5 CIP*, $ 30,799,918 , 9.29%

5 OPERATING,$282,474,687, 85.25%

7 FLEET SERVICE, $ 2,891,200 , 0.87%

1 GOVERNOR'S SCHOOL

2 DETENTION CENTER

3 FOOD SERVICES

4 REGIONAL ADULT ED

5 CIP*

5 OPERATING

7 FLEET SERVICE


Note: Some minor variances occur due to rounding.

FINANCIAL SECTION


FUND 1 Commonwealth Governor’s School (CGS) Fund

Fund 1 – Commonwealth Governor’s School (CGS) Fund accounts for a regional program that serves gifted students from the school districts of Caroline, King George, Spotsylvania, and Stafford. CGS provides gifted and highly motivated high school students a challenging, differentiated, and interdisciplinary academic program of study in the core subject areas of English, mathematics, science, and social studies using non-traditional learning activities. The FY 2019 Adopted Budget is $2,129,191. Separately, the Local Budget equals $1,018,651 and the State Budget equals $1,110,540. The underlying assumptions for projecting costs is based on student enrollment in the CGS program coupled with the availability of funds. The revenue trend for the past several years has remained around $2 million. As of September 30, 2017 CGS serves approximately 587 students at six different sites.

District September 30, 2017 Enrollment

Caroline 22 King George 81 Spotsylvania 224

Stafford 260 Total 587

CGS provides students with a half day academic program of studies including honors, Advanced Placement, and dual enrollment courses in the four core subjects. Upon graduation, CGS students receive an advanced studies diploma, a state governor's school seal, and an Early College Scholars seal. Unique features of CGS include the same cohort of student peers all four years, an interdisciplinary approach to learning, hands-on approach to learning, field experiences, team-taught classes, technology-driven instruction, advisory program for students, extensive tutoring after school, and the regular use of teleconferencing by students.

FINANCIAL SECTION




Variance Change$

Revenue

STATE FUNDS TOTAL 903,792$ 906,632$ 1,037,195$ 1,079,045$ 1,110,540$ 31,495$ 2.9%

Subtotal 903,792$ 906,632$ 1,037,195$ 1,079,045$ 1,110,540$ 31,495$ 2.9%

CITY-COUNTY FUNDS 987,186$ 1,015,722$ 1,062,941$ 1,067,677$ 1,018,651$ (49,026)$ (4.6%)

Subtotal 987,186$ 1,015,722$ 1,062,941$ 1,067,677$ 1,018,651$ (49,026)$ (4.6%)

Grand Total 1,890,978$ 1,922,354$ 2,100,136$ 2,146,722$ 2,129,191$ (17,531)$ (0.8%)

$Expenditures Actual Actual Actual Adopted Budget Adopted Budget Variance Change

SALARIES/WAGES 929,079$ 955,336$ 977,420$ 992,115$ 963,417$ (28,698)$ (2.9%)

EMPLOYEE BENEFITS 346,602 349,483 362,876 392,572 379,061 (13,511) (3.4%)

Subtotal 1,275,680$ 1,304,820$ 1,340,297$ 1,384,687$ 1,342,478$ (42,209)$ (3.0%)

PURCHASED SERVICES 154,253$ 195,509$ 215,397$ 223,700$ 230,169$ 6,469$ 2.9%

OTHER CHARGES 111,604 87,077 72,493 157,362 125,903 (31,459) (20.0%)

MATERIALS & SUPPLIES 349,075 304,828 470,138 380,973 430,641 49,668 13.0%

Subtotal 614,933$ 587,414$ 758,028$ 762,035$ 786,713$ 24,678$ 3.2%

Grand Total 1,890,613$ 1,892,234$ 2,098,325$ 2,146,722$ 2,129,191$ (17,531)$ (0.8%)

Revenue and Expenditure Summary by ObjectFund 1

FINANCIAL SECTION




Variance Change

1110 COMP OF DIRECTORS 107,719$ 107,720$ 116,466$ 118,796$ 121,172$ 2,376$ 2.0%1121 COMP OF TEACHERS 680,705 701,768 711,081 725,659 689,038 (36,621) (5.0%)1150 COMP OF CLERICAL STAFF 52,167 53,510 54,433 55,374 57,313 1,939 3.5%1520 COMP OF SUB TEACHERS 2,370 3,983 5,405 - - - 0.0%1611 SUPP PAY/SUMMER ENRICHMT 2,800 2,538 2,500 3,000 3,000 - 0.0%2100 FICA 61,633 63,334 64,943 66,425 63,109 (3,316) (5.0%)2210 VRS (PLAN 1 & 2) 121,886 121,340 125,955 142,999 132,177 (10,822) (7.6%)2220 VRS (HYBRID) - - 3,394 3,854 3,851 (3) (0.1%)2300 HOSPITALIZATION 106,181 107,038 106,713 114,368 115,447 1,079 0.9%2310 DENTAL INSURANCE 6,165 6,220 6,395 5,241 6,134 893 17.0%2400 GROUP LIFE INSURANCE 10,003 10,270 11,559 11,788 11,365 (423) (3.6%)2500 DISABILITY INS (PLAN 1&2) 2,130 2,176 2,153 2,218 2,135 (83) (3.7%)2510 DISABILITY INS (HYBRID) - - 76 78 81 3 3.9%2750 RETIREE HEALTH CREDIT 8,910 9,148 9,786 11,068 10,410 (658) (5.9%)3000 PURCHASED SERVICES 66,649 80,279 76,773 75,000 76,469 1,469 2.0%3002 PRINTING/BINDING 2,250 2,895 3,380 4,000 4,000 - 0.0%3014 VERIZON MAINTENANCE 11,216 28,141 43,635 50,000 50,000 - 0.0%3101 INSTRUCTIONAL DEVELOPMENT 4,167 7,448 11,221 10,000 15,000 5,000 50.0%3104 FIELD TRIPS 61,863 67,167 73,813 75,000 75,000 - 0.0%3322 XEROX MAINTENANCE 2,689 2,732 2,596 3,000 3,000 - 0.0%3612 ROBOTICS/TEAM COACHING 5,000 5,500 3,500 5,500 5,500 - 0.0%5201 POSTAGE 1,000 46 282 1,000 1,000 - 0.0%5203 TELEPHONE 2,702 2,729 2,718 6,463 4,463 (2,000) (30.9%)5205 SITE CONNECTIONS 93,236 69,322 54,744 130,000 100,000 (30,000) (23.1%)5300 FIRE & LIABILITY INS 2,135 2,029 2,054 2,055 2,596 541 26.3%5401 LEASE/RENTALS 8,175 8,131 8,432 9,344 9,344 - 0.0%5500 TRAVEL 4,356 4,821 4,263 8,500 8,500 - 0.0%6000 MATERIALS & SUPPLIES 30,786 32,342 35,493 93,578 97,202 3,624 3.9%6300 INSTR. SUPPLEMENTAL MAT. 31,477 36,168 32,717 55,000 85,000 30,000 54.5%6301 TECH MAINT/UPGRADES 250,239 201,320 372,291 195,695 213,697 18,002 9.2%6302 SUM/NEW STUDENT ORIENT 823 771 934 1,200 1,200 - 0.0%6303 SUMMER ENRICHMENT 7,327 6,100 920 7,000 5,042 (1,958) (28.0%)

Total 1,748,759$ 1,746,983$ 1,950,625$ 1,993,203$ 1,972,244$ (20,959)$ (1.1%)

3308 VEHICLE REPAIRS 418$ 1,347$ 479$ 1,200$ 1,200$ - 0.0%6008 GASOLINE/OIL/LUBRICANTS 2,424 2,128 1,783 2,500 2,500 - 0.0%

Total 2,842$ 3,476$ 2,262$ 3,700$ 3,700$ - 0.0%

6015 COMPUTER SUPPL/SOFTWARE 26,000$ 26,000$ 26,000$ 26,000$ 26,000$ - 0.0%

Total 26,000$ 26,000$ 26,000$ 26,000$ 26,000$ - 0.0%

1140 COMP-TECHNICAL PERSONNEL 83,318$ 85,818$ 87,535$ 89,286$ 92,894$ 3,608$ 4.0%2100 FICA 6,194 6,385 6,508 6,625 6,868 243 3.7%2210 VRS (PLAN 1 & 2) 12,081 12,066 12,833 14,571 14,566 (5) 0.0%2300 HOSPITALIZATION 8,847 8,874 9,677 10,355 9,864 (491) (4.7%)2310 DENTAL INSURANCE 493 493 555 498 498 - 0.1%2400 GROUP LIFE INSURANCE 991 1,021 1,147 1,170 1,217 47 4.0%2500 DISABILITY INS (PLAN 1&2) 204 209 213 216 224 8 3.7%2750 RETIREE HEALTH CREDIT 883 910 970 1,098 1,115 17 1.5%

Total 113,011$ 115,776$ 119,437$ 123,819$ 127,247$ 3,428$ 2.8%

Grand Total 1,890,613$ 1,892,234$ 2,098,325$ 2,146,722$ 2,129,191$ (17,531)$ (0.8%)


6820 TECHNOLOGY - INSTRUCT. SUP

Commonwealth Governor's SchoolExpenditure Trends by Function and Object

Fund 1



FINANCIAL SECTION


Fund 2 Rappahannock Regional Juvenile Detention Center (RRJDC) Fund

Fund 2 – Rappahannock Regional Juvenile Detention Center (RRJDC) Fund accounts for activity associated with providing detained youth a quality education and the skills necessary to transition from the program into their regular school. The FY 2019 Adopted Budget is $1,006,759, a decrease of ($28,605). This decrease is due to federal funds. The underlying assumptions for projecting costs is based student enrollment in the RRJDC center coupled with the availability of funds. The revenue trend for the past several years has remained around $1 million. Non-compensation costs which include purchased services, other charges and materials and supplies have remained steady over the past several years. This fund is not permitted to maintain a fund balance. The vision of the Rappahannock Regional Juvenile Detention Center Education Program: to be a collaborative community that empowers each student academically, socially, and emotionally. The mission: A highly effective group of educators will provide safe, innovative, and individualized instruction to a unique group of students to encourage, support, inspire, and prepare them as confident, successful, global citizens. As a collaborative team at RRJDC we commit to:

• Supporting each other and our students in learning • Improving literacy • Preparing our students for successful transition • Engaging parents and community stakeholders

The Rappahannock Detention Home School is a partnership between the Virginia Department of Education and Spotsylvania County Public Schools providing appropriate educational services to detained youth. The educational program is regional and serves students primarily in Spotsylvania County, Stafford County, Fredericksburg, King George County, Louisa County, Orange County, and Madison County. All funding is provided by the Virginia Department of Education. The Rappahannock Detention Home School follows the Spotsylvania County Public School curriculum and instructional schedule. The staff works with students, elementary through high school, encouraging them to maintain or improve their academic standing to successfully transition them back into their home schools. In addition, instructional services are provided for special education, general education, and students seeking a GED. All assignments in the content areas are aligned with the Virginia Standards of Learning (SOL) which includes SOL testing.

Virginia School Board Association 2018

Northeastern Region Student Art Work Winner

from Freedom Middle

FINANCIAL SECTION




Variance Change$

Revenue

STATE FUNDS TOTAL 889,928$ 908,286$ 940,148$ 959,364$ 1,006,759$ 47,395$ 4.9%

Subtotal 889,928$ 908,286$ 940,148$ 959,364$ 1,006,759$ 47,395$ 4.9%

FEDERAL FUNDS 58,157$ 38,696$ 69,169$ 76,000$ -$ (76,000)$ (100.0%)

Subtotal 58,157$ 38,696$ 69,169$ 76,000$ -$ (76,000)$ (100.0%)

Grand Total 948,085$ 946,982$ 1,009,317$ 1,035,364$ 1,006,759$ (28,605)$ (2.8%)

Expenditures

SALARIES/WAGES 642,170$ 631,142$ 663,496$ 686,467$ 713,277$ 26,810$ 3.9%


Subtotal 894,492$ 876,833$ 939,150$ 983,848$ 1,006,759$ 22,911$ 2.3%

PURCHASED SERVICES 6,605$ 9,192$ 5,284$ 13,200$ -$ (13,200)$ (100.0%)

OTHER CHARGES 922 1,227 1,415 2,300 - (2,300) (100.0%)

MATERIALS & SUPPLIES 16,155 23,117 32,692 23,016 - (23,016) (100.0%)

CAPITAL OUTLAY - 6,285 - 13,000 - (13,000) (100.0%)

Subtotal 23,683$ 39,821$ 39,391$ 51,516$ -$ (51,516)$ (100.0%)

Grand Total 918,175$ 916,654$ 978,541$ 1,035,364$ 1,006,759$ (28,605)$ (2.8%)


FINANCIAL SECTION




Variance Change

1121 COMP OF TEACHERS 490,147$ 475,086$ 504,648$ 518,604$ 541,286$ 22,682$ 4.4%1520 COMP OF SUB TEACHERS 980 480 160 6,000 6,000 - 0.0%2100 FICA 36,131 34,795 36,661 38,448 39,743 1,295 3.4%2210 VRS (PLAN 1 & 2) 64,828 53,708 60,551 68,757 68,703 (54) (0.1%)2220 VRS (HYBRID) 6,283 12,961 13,985 15,880 16,171 291 1.8%2300 HOSPITALIZATION 75,520 74,540 88,532 93,721 88,875 (4,846) (5.2%)2310 DENTAL INSURANCE 4,436 4,436 5,428 4,366 4,367 1 0.0%2400 GROUP LIFE INSURANCE 5,836 5,643 6,660 6,793 7,091 298 4.4%2500 DISABILITY INS (PLAN 1&2) 1,203 1,032 1,102 1,120 1,155 35 3.1%2510 DISABILITY INS (HYBRID) 143 304 315 321 340 19 6.0%2750 RETIREE HEALTH CREDIT 5,198 5,061 5,640 6,379 6,495 116 1.8%3000 PURCHASED SERVICES 3,035 2,991 3,722 5,200 - (5,200) (100.0%)3001 PROFESSIONAL IMPROVEMENT 3,570 6,201 1,562 8,000 - (8,000) (100.0%)5204 DATA COMMUNICATION LINES - - - 300 - (300) (100.0%)5401 LEASE/RENTALS 922 1,227 1,415 2,000 - (2,000) (100.0%)6000 MATERIALS & SUPPLIES 16,155 23,117 32,692 23,016 - (23,016) (100.0%)8100 REPLACEMENT EQUIPMENT - 6,285 - 13,000 - (13,000) (100.0%)

Total 714,388$ 707,867$ 763,073$ 811,905$ 780,225$ (31,680)$ (3.9%)

1126 COMP OF PRINCIPALS 110,367$ 113,679$ 115,953$ 118,273$ 120,639$ 2,366$ 2.0%1150 COMP OF CLERICAL STAFF 40,676 41,897 42,735 43,590 45,352 1,762 4.0%2100 FICA 10,848 11,181 11,390 11,754 12,007 253 2.2%2210 VRS (PLAN 1 & 2) 21,901 21,874 23,264 26,416 26,027 (389) (1.5%)2300 HOSPITALIZATION 15,235 15,285 16,788 17,994 17,013 (981) (5.5%)2310 DENTAL INSURANCE 986 986 1,109 893 893 - 0.0%2400 GROUP LIFE INSURANCE 1,797 1,851 2,079 2,120 2,174 54 2.6%2500 DISABILITY INS (PLAN 1&2) 375 385 391 428 437 9 2.0%2750 RETIREE HEALTH CREDIT 1,601 1,649 1,759 1,991 1,992 1 0.0%

Total 203,787$ 208,787$ 215,468$ 223,459$ 226,534$ 3,075$ 1.4%

Grand Total 918,175$ 916,654$ 978,541$ 1,035,364$ 1,006,759$ (28,605)$ (2.8%)



Fund 2Rappahannock Regional Juvenile Detention Center

Expenditure Trends by Function and Object

FINANCIAL SECTION


Fund 3 Food Service Fund

Fund 3 – Food Service Fund provides for all of food service’s operating and administrative costs, which are primarily supported by federal, state, café sales revenues and a minimal local contribution amount of $63,870. The FY 2019 Adopted Budget is $11,322,972, an increase of $723,840 over the FY 2018 Adopted budget. This increase is primarily due to planned repair and replacement of equipment. The underlying assumptions for projecting costs is based on student meal participation and inflation. The revenue trend for the past several years has remained around $10 million. Salaries and benefits have decreased by about $100,000 over the past several years due to employee retirements and the replacements transitioning over to the third party food serve management vendor. Non-compensation costs include purchased services, other charges, and materials and supplies has increased significantly in the past several years due to increased costs and participation coupled with increased federal revenues. The Food service projected fund balance usage for FY19 is $807,000. The school division recognizes the importance of well balanced meals and nutritious foods to assist students in their learning process. By partnering with a third party vendor, the school division has been able to provide a variety of nutritious meals and expanded involvement with students, faculty, and staff in the development of the Food Service Program. These enhancements have enabled the Food Service Program to remain self-sufficient for over a decade. The critical function of the Food Service Department is to provide a nutritious and well balanced USDA reimbursable breakfast, lunch, and a la carte program. In this regard, the Food Service Department provides students a variety of choices in meal selection with high quality product while maintaining a sound fiscal fund balance.

FINANCIAL SECTION




Variance Change

Revenue

FUND BALANCE -$ -$ -$ 337,638$ 807,000$ 469,362$ 139.0%

Subtotal -$ -$ -$ 337,638$ 807,000$ 469,362$ 139.0%

STATE FUNDS TOTAL 203,696$ 217,725$ 224,314$ 235,749$ 257,160$ 21,411$ 9.1%

Subtotal 203,696$ 217,725$ 224,314$ 235,749$ 257,160$ 21,411$ 9.1%

CITY-COUNTY FUNDS 63,870$ 63,870$ 63,870$ 63,870$ 63,870$ -$ 0.0%

FEDERAL FUNDS 4,676,955 4,873,904 5,220,566 5,190,800 5,444,000 253,200 4.9%

OTHER FUNDS 4,696,072 4,618,998 4,715,157 4,771,075 4,750,942 (20,133) (0.4%)

Subtotal 9,436,896$ 9,556,772$ 9,999,593$ 10,025,745$ 10,258,812$ 233,067$ 2.3%

Grand Total 9,640,593$ 9,774,498$ 10,223,907$ 10,599,132$ 11,322,972$ 723,840$ 6.8%

Expenditures

SALARIES/WAGES 1,313,573$ 1,286,871$ 1,256,976$ 1,472,423$ 1,444,847$ (27,577)$ (1.9%)

EMPLOYEE BENEFITS 1,027,468 984,590 980,596 1,062,331 986,850 (75,481) (7.1%)

Subtotal 2,341,041$ 2,271,461$ 2,237,572$ 2,534,754$ 2,431,697$ (103,057)$ (4.1%)

PURCHASED SERVICES 6,182,995$ 6,587,049$ 7,047,296$ 7,252,874$ 7,993,825$ 740,951$ 10.2%

OTHER CHARGES 16,458 14,434 22,236 20,350 320,350 300,000 1474.2%

MATERIALS & SUPPLIES 85,071 153,940 295,189 412,154 258,100 (154,054) (37.4%)

CAPITAL OUTLAY - 80,204 242,840 379,000 319,000 (60,000) (15.8%)

Subtotal 6,284,525$ 6,835,626$ 7,607,561$ 8,064,378$ 8,891,275$ 826,897$ 10.3%

Grand Total 8,625,566$ 9,107,087$ 9,845,133$ 10,599,132$ 11,322,972$ 723,840$ 6.8%

Revenue and Expenditure Summary by Object

Fund 3

FINANCIAL SECTION




Variance Change

1161 COMP OF MAINT EMPLOYEES 37,514$ 38,640$ 39,365$ 40,202$ 41,828$ 1,626$ 4.0%2100 FICA 2,854 2,941 2,997 3,075 3,200 125 4.1%2210 VRS (PLAN 1 & 2) 3,065 3,157 2,609 2,661 2,635 (26) (1.0%)2400 GROUP LIFE INSURANCE 446 460 516 527 548 21 4.0%2500 DISABILITY INS (PLAN 1&2) 101 103 105 106 110 4 3.6%Total 43,981$ 45,301$ 45,592$ 46,571$ 48,320$ 1,749$ 3.8%

3310 REPAIRS TO EQUIPMENT 1,950$ 9,685$ 3,453$ 18,000$ 18,000$ -$ 0.0%5800 MISCELLANEOUS - - - - 300,000 300,000 100.0%6000 MATERIALS & SUPPLIES - 54,012 - 70,000 60,000 (10,000) (14.3%)6009 REPAIR PARTS/SUPPLIES 61,489 74,817 261,817 304,054 150,000 (154,054) (50.7%)8100 REPLACEMENT EQUIPMENT - 80,204 242,840 379,000 319,000 (60,000) (15.8%)Total 63,439$ 218,718$ 508,110$ 771,054$ 847,000$ 75,946$ 9.8%

1130 COMP-PROF SUPV PERSONNEL 638,229$ 616,004$ 628,302$ 640,907$ 590,554$ (50,353)$ (7.9%)1145 COMP OF CAFETERIA WORKERS 582,715 575,716 532,854 536,419 555,902 19,483 3.6%1150 COMP OF CLERICAL STAFF 35,467 39,652 40,446 41,255 42,923 1,668 4.0%1535 CAFETERIA MONITORS - - - 174,640 174,640 - 0.0%1610 SUPPLEMENTAL PAY 19,648 16,859 16,009 38,000 38,000 - 0.0%1630 FACILITY USE - OVERTIME - - - 1,000 1,000 - 0.0%2100 FICA 81,552 80,508 79,138 95,627 88,638 (6,989) (7.3%)2210 VRS (PLAN 1 & 2) 142,560 129,899 124,203 136,966 124,418 (12,548) (9.2%)2220 VRS (HYBRID) - 5,575 6,891 7,714 7,702 (12) (0.2%)2300 HOSPITALIZATION 554,067 530,427 529,792 558,302 505,028 (53,274) (9.5%)2301 RETIREE HEALTH INSURANCE 107,069 100,234 105,682 119,965 119,965 - 0.0%2303 RETIREE PRESCRI DRUG PROG 62,772 60,651 63,386 67,274 67,274 - 0.0%2310 DENTAL INSURANCE 32,689 31,188 31,451 24,814 23,325 (1,489) (6.0%)2311 RETIREE DENTAL INSURANCE 3,313 3,067 3,814 2,914 2,914 - 0.0%2400 GROUP LIFE INSURANCE 14,497 14,114 15,318 15,534 15,117 (417) (2.7%)2500 DISABILITY INS (PLAN 1&2) 4,395 4,160 3,897 3,922 3,828 (94) (2.4%)2510 DISABILITY INS (HYBRID) - 131 181 185 193 8 4.1%2750 RETIREE HEALTH CREDIT 7,222 6,950 7,421 8,390 7,602 (788) (9.4%)2800 RETIREE SICK LEAVE PAY 150 11,025 3,195 14,355 14,355 - 0.0%2812 ERIP INCENTIVE 10,717 - - - - - 0.0%3000 PURCHASED SERVICES 24,317 18,871 20,068 60,000 60,000 - 0.0%3001 PROFESSIONAL IMPROVEMENT 149 371 - 375 375 - 0.0%3006 WORKER'S COMPENSATION 36,711 39,585 46,607 49,254 52,168 2,914 5.9%3015 FEES & RELATED SERVICES 6,119,869 6,518,535 6,977,167 7,125,245 7,863,283 738,038 10.4%5201 POSTAGE 4,562 3,035 5,504 4,000 4,000 - 0.0%5203 TELEPHONE 761 731 695 1,000 1,000 - 0.0%5401 LEASE/RENTALS 1,683 2,045 7,845 5,000 5,000 - 0.0%5500 TRAVEL 9,333 8,504 8,063 10,000 10,000 - 0.0%5801 DUES/LICENSES 119 119 129 350 350 - 0.0%6000 MATERIALS & SUPPLIES 1,916 2,594 8,735 7,600 17,600 10,000 131.6%6001 OFFICE SUPPLIES 21,231 22,367 24,405 30,000 30,000 - 0.0%6008 GASOLINE/OIL/LUBRICANTS 435 150 232 500 500 - 0.0%Total 8,518,146$ 8,843,068$ 9,291,431$ 9,781,507$ 10,427,652$ 646,145$ 6.6%Grand Total 8,625,566$ 9,107,087$ 9,845,133$ 10,599,132$ 11,322,972$ 723,840$ 6.8%

Fund 3



5100 SCHOOL FOOD SERVICES


FINANCIAL SECTION


Fund 4 Regional Adult Education Fund

Fund 4 – Regional Adult Education Fund accounts for the two adult education programs, which are the Rappahannock Area Regional Adult Education (RARAE) Program and the Apprenticeship Education (AE) Program. The FY 2019 Adopted Budget is $766,672, a decrease of ($3,924) or (0.5%). The underlying assumptions for projecting costs is based student enrollment in the RRJDC center coupled with the availability of funds. The revenue trend for the past several years has remained around $600,000 to $800,000. Salaries and benefits have increased by about $30,000 over the past several years due to employee compensation increases and increases in benefits. Non-compensation costs to include purchased services, other charges and materials and supplies have remained steady over the past several years. This fund is not permitted to maintain a fund balance. Spotsylvania County Public Schools offers two adult education programs that serve the region: Rappahannock Area Regional Adult Education Program (RARAE) and Apprenticeship Related Instruction (ARI) Program. The Regional Adult Education program provides assessment, instruction, and referrals to community resources for adults, 18 years and older, with skills below the postsecondary level. Apprenticeship Instruction is a method of training employees for a skilled occupation through a combination of on-the-job work experience and related classroom instruction. Rappahannock Area Regional Adult Education is managed by a regional agreement among the school divisions in Planning District 16 (Caroline, Fredericksburg, King George, Spotsylvania, and Stafford) and with the support of state and federal grants through the Department of Education. Spotsylvania County Public Schools, as the fiscal agent, administers the Workforce Innovation and Opportunity Act, Title II program services for the planning district. The administrative office is located at the Spotsylvania Career and Technical Center with classes and other services offered at approximately twenty sites across the region. Classes include: Adult Basic Education (ABE), English for Speakers of Other Languages (ESOL), GED preparation and testing, and customized workplace training programs. The Spotsylvania Career and Technical Center (SCTC) is the Apprenticeship Related Instruction Center for Region 13 which includes the counties of Spotsylvania, Caroline, King George, Stafford, Westmoreland, the City of Fredericksburg, and the Town of Colonial Beach. SCTC works closely with employers and a network of regional providers to plan and deliver classroom instruction for apprentices. Upon completion of an apprenticeship program, a graduate is recognized by the Virginia Department of Labor and Industry for Journeyman status and is eligible for licensing by the Commonwealth of Virginia. Students achieving the completed apprenticeship designation are able to practice their trade in all fifty states in the country.

FINANCIAL SECTION




Variance Change$

Revenue

STATE FUNDS TOTAL 201,353$ 201,353$ 201,353$ 202,608$ 197,282$ (5,326)$ (2.6%)

Subtotal 201,353$ 201,353$ 201,353$ 202,608$ 197,282$ (5,326)$ (2.6%)

CITY-COUNTY FUNDS 13,476$ 16,052$ 11,887$ 20,534$ 15,698$ (4,836)$ (23.6%)

FEDERAL FUNDS 314,999 344,787 337,444 343,200 352,897 9,697 2.8%

OTHER FUNDS 109,148 127,057 137,980 204,254 200,795 (3,459) (1.7%)Subtotal 437,622$ 487,896$ 487,311$ 567,988$ 569,390$ 1,402$ 0.2%

Grand Total 638,975$ 689,249$ 688,664$ 770,596$ 766,672$ (3,924)$ (0.5%)

Expenditures

SALARIES/WAGES 494,984$ 537,333$ 519,187$ 579,835$ 613,376$ 33,541$ 5.8%


Subtotal 571,811$ 624,560$ 601,355$ 704,351$ 731,147$ 26,796$ 3.8%

PURCHASED SERVICES 14,115$ 17,114$ 21,272$ 22,262$ 16,362$ (5,900)$ (26.5%)

OTHER CHARGES 3,176 2,769 5,494 4,010 6,227 2,217 55.3%

MATERIALS & SUPPLIES 49,859 44,734 60,544 39,973 12,936 (27,037) (67.6%)

Subtotal 67,150$ 64,617$ 87,309$ 66,245$ 35,525$ (30,720)$ (46.4%)

Grand Total 638,961$ 689,177$ 688,664$ 770,596$ 766,672$ (3,924)$ (0.5%)


FINANCIAL SECTION




Variance Change

1121 COMP OF TEACHERS 435,482$ 468,617$ 450,083$ 486,794$ 526,728$ 39,934$ 8.2%1141 COMP OF TEACHER ASS'TS 10,173 13,841 24,550 14,774 45,252 30,478 206.3%1150 COMP OF CLERICAL STAFF 43,403 47,237 38,014 70,167 33,296 (36,871) (52.5%)1350 CLERICAL - PART-TIME 4,426 6,163 5,065 6,625 6,625 - 0.0%1610 SUPPLEMENTAL PAY 1,500 1,475 1,475 1,475 1,475 - 0.0%2100 FICA 37,330 40,476 39,186 43,293 45,262 1,969 4.5%2210 VRS (PLAN 1 & 2) 17,973 18,270 17,716 29,766 28,409 (1,357) (4.6%)2300 HOSPITALIZATION 17,459 23,761 20,746 44,239 37,269 (6,970) (15.8%)2310 DENTAL INSURANCE 958 1,451 1,302 2,084 1,785 (299) (14.3%)2400 GROUP LIFE INSURANCE 1,475 1,554 1,583 2,390 2,373 (17) (0.7%)2500 DISABILITY INS (PLAN 1&2) 317 330 294 500 498 (2) (0.4%)2750 RETIREE HEALTH CREDIT 1,314 1,384 1,340 2,244 2,174 (70) (3.1%)3000 PURCHASED SERVICES 7,480 5,309 17,857 16,750 13,098 (3,652) (21.8%)3001 PROFESSIONAL IMPROVEMENT 5,541 10,422 2,308 4,000 1,400 (2,600) (65.0%)3102 TUITION ASSISTANCE - - - - 540 540 100.0%3320 MAINTENANCE CONTRACTS 1,094 1,384 1,106 1,512 1,324 (188) (12.4%)5203 TELEPHONE 779 672 663 680 680 - 0.0%5401 LEASE/RENTALS 396 397 2,229 397 4,061 3,664 922.9%5500 TRAVEL 2,001 1,700 2,602 2,933 1,486 (1,447) (49.3%)6000 MATERIALS & SUPPLIES 49,859 44,734 60,544 39,973 12,936 (27,037) (67.6%)

Total 638,961$ 689,177$ 688,664$ 770,596$ 766,672$ (3,924)$ (0.5%)

Grand Total 638,961$ 689,177$ 688,664$ 770,596$ 766,672$ (3,924)$ (0.5%)


Expenditure Trends by Function and ObjectFund 4

FINANCIAL SECTION


Fund 5 Operating Fund

Fund 5 provides for the day-to-day operations of the school division. This fund supports all areas of student learning from bus drivers, class room instruction, nurses, support staff, facility maintenance, data and infrastructure, capital improvements, and debt service. The FY 2019 budget for Fund 5 is $313,274,605 less CIP $30,799,918 the Fund 5 Operating Budget is $282,474,687. Together we prepare our students for their future.

Fund 5 Operating Fund$313,274,605

Fund 5 Operating Fund (Less CIP)

$282,474,687

Instruction$195,589,262

Administration$5,160,223

Attendance & Health Services

$5,827,654

Total$10,987,877

Transporation$18,466,448

Maintenance$21,358,919

Technology$9,023,374

CIP$30,799,918

Debt Services$27,048,807

Total$57,848,725

FINANCIAL SECTION


Revenues FY15 FY16 FY17 FY18 FY19 $ %Actual Actual Actual Adopted


Variance Change

STATE SALES TAX 23,784,356$ 24,566,289$ 24,864,584$ 25,441,630$ 25,623,888$ 182,258$ 0.7%


Subtotal 123,371,554$ 123,831,247$ 128,214,055$ 132,171,629$ 139,640,416$ 7,468,787$ 5.7%

FEDERAL FUNDS 9,133,478$ 8,993,712$ 9,310,780$ 10,385,238$ 10,224,324$ (160,914)$ (1.5%)


OTHER FUNDS 4,346,938 4,907,238 4,597,794 5,558,669 5,216,073 (342,596) (6.2%)

Subtotal 174,783,755$ 148,385,733$ 136,832,953$ 138,867,141$ 142,834,271$ 3,967,130$ 2.9%

Grand Total 298,155,309$ 272,216,980$ 265,047,008$ 271,038,770$ 282,474,687$ 11,435,917$ 4.2%

Summary of Revenue - Fund 5 Only (Less CIP)

FINANCIAL SECTION




Variance Change

175,778,539$ 178,082,011$ 182,284,144$ 188,461,349$ 195,589,262$ 7,127,913$ 3.8%

4,390,188 4,733,767 4,831,442 4,997,145 5,160,223 163,078 3.3%

4,979,450 4,982,193 5,419,193 5,482,308 5,827,654 345,346 6.3%

16,820,226 17,073,415 17,569,027 18,000,574 18,466,448 465,874 2.6%

20,683,289 20,449,284 20,889,088 20,968,386 21,358,919 390,533 1.9%

7,148,835 7,279,237 7,969,192 8,564,250 9,023,374 459,124 5.4%

65,870,221 39,222,690 24,818,087 25,581,896 27,048,807 1,466,911 5.7%

295,670,748$ 271,822,597$ 263,780,173$ 272,055,908$ 282,474,687$ 10,418,778$ 3.8%

Summary Expenditures - Fund 5 Only (Less CIP)

Grand Total

DEBT SERVICE

TECHNOLOGY

MAINTENANCE

TRANSPORTATION

ATTENDANCE/HEALTH

ADMINISTRATION

INSTRUCTION

Expenditures

INSTRUCTION, $195,589,262 , 69.24%

ADMINISTRATION, $5,160,223 , 1.83%

ATTENDANCE/HEALTH,

$5,827,654 , 2.06%

TRANSPORTATION, $18,466,448 , 6.54%

MAINTENANCE, $21,358,919 , 7.56%

TECHNOLOGY, $9,023,374 , 3.19%

DEBT SERVICE, $27,048,807 , 9.58%

INSTRUCTION

ADMINISTRATION

ATTENDANCE/HEALTH

TRANSPORTATION

MAINTENANCE

TECHNOLOGY

DEBT SERVICE

Fund 5 (Less CIP)$282,474,687

FINANCIAL SECTION


Fund 5 Only – Instruction Provides for the day-to-day teaching and learning of the school division. The instruction category increased by $7,127,913 or 3.8%. This increase is due to the addition of 60 new instructional positions along with the compensation increase for FY 2019. Reflected in the chart below are the Fund 5 Only – Instruction trends by Function


BudgetAdoptedBudget

Variance Change

140,489,185$ 141,309,809$ 145,005,049$ 149,765,573$ 154,668,867$ 4,903,294$ 3.3%

5,930,454 5,829,908 6,003,934 6,173,341 6,612,047 438,706 7.1%

1,523,588 1,901,971 2,129,402 1,984,787 2,784,783 799,996 40.3%

215,024 221,215 194,213 135,613 199,600 63,987 47.2%

8,266,173 9,408,941 9,023,131 9,915,285 10,643,440 728,155 7.3%

31,577 32,451 42,572 28,098 28,098 - 0.0%

36,457 74,770 35,776 38,533 38,533 - 0.0%

4,426,063 4,398,116 4,417,782 4,482,023 4,523,947 41,924 0.9%

112,742 126,358 230,895 67,788 67,788 - 0.0%

14,747,277 14,778,473 15,201,389 15,870,308 16,022,159 151,851 1.0%

Grand Total 175,778,540$ 178,082,012$ 182,284,143$ 188,461,349$ 195,589,262$ 7,127,913$ 3.8%1410 OFFICE OF THE PRINCIPAL

Operating Fund (Fund 5) - InstructionExpenditure Trends by Function and Object








1320 MEDIA SERVICES


Function

FY19 Adopted Budget

%Of Instruction

Total Budget

1100 CLASSROOM INSTRUCTION 154,668,867$ 79.08%1210 GUIDANCE SERVICES 6,612,047 3.38%1220 SCHOOL SOCIAL WORKERS SVC 2,784,783 1.42%1230 HOMEBOUND INSTRUCTION 199,600 0.10%1310 IMPROVEMT OF INSTRUCTION 10,643,440 5.44%1311 GUIDANCE SERVICES 28,098 0.01%1312 TESTING SERVICES 38,533 0.02%1320 MEDIA SERVICES 4,523,947 2.31%1400 INSTRUC SUPPORT-SCH ADMIN 67,788 0.03%1410 OFFICE OF THE PRINCIPAL 16,022,159 8.19%Grand Total 195,589,262$ 100.00%

FINANCIAL SECTION



BudgetAdoptedBudget

Variance Change

1 1121 COMP OF TEACHERS 81,964,583$ 83,524,713$ 84,366,105$ 86,805,254$ 89,609,335$ 2,804,081$ 3.2%1123 COORDINATOR 214,801 215,241 215,359 167,392 153,216 (14,176) (8.5%)1139 COMP OF THERAPISTS 3,627 - - - - - 0.0%1141 COMP OF TEACHER ASS'TS 7,595,877 7,767,430 8,769,000 7,524,110 8,187,950 663,840 8.8%1142 COMP-HEALTH/SAFETY OFFICE 269,332 255,280 254,038 261,809 283,913 22,104 8.4%1147 EDUCATIONAL DIAGNOSTICIAN 89,371 74,432 79,719 - - - 0.0%1150 COMP OF CLERICAL STAFF 2,667 2,374 - 29,628 72,885 43,257 146.0%1151 HOURLY PARA - - - - 1,182,427 1,182,427 100.0%1520 COMP OF SUB TEACHERS 1,644,462 1,931,428 1,912,052 2,053,328 2,342,506 289,178 14.1%1600 COMP - SUPPLEMENTS 1,102,278 1,141,569 1,126,643 1,224,887 1,246,092 21,205 1.7%1610 SUPPLEMENTAL PAY 311,211 308,667 297,713 387,736 343,638 (44,098) (11.4%)1650 NATIONAL BOARD TCHR BONUS 270,821 233,795 216,828 204,505 204,505 - 0.0%2100 FICA 6,784,141 6,906,776 7,024,937 7,097,977 7,369,222 271,245 3.8%2210 VRS (PLAN 1 & 2) 12,319,305 11,333,089 11,315,031 13,068,028 12,307,826 (760,202) (5.8%)2220 VRS (HYBRID) 462,483 1,314,867 2,023,382 2,251,267 2,941,472 690,205 30.7%2300 HOSPITALIZATION 15,392,256 14,491,207 17,743,856 19,035,807 18,327,026 (708,781) (3.7%)2301 RETIREE HEALTH INSURANCE 2,847,953 1,603,024 1,632,293 1,835,071 1,835,071 - 0.0%2310 DENTAL INSURANCE 881,494 905,348 1,057,201 863,732 884,558 20,826 2.4%2311 RETIREE DENTAL INSURANCE 83,320 70,218 70,128 60,018 60,018 - 0.0%2400 GROUP LIFE INSURANCE 1,049,074 1,072,034 1,191,279 1,229,674 1,274,016 44,342 3.6%2500 DISABILITY INS (PLAN 1&2) 230,498 217,835 207,371 214,734 209,756 (4,978) (2.3%)2510 DISABILITY INS (HYBRID) 10,535 30,929 46,112 45,978 61,837 15,859 34.5%2750 RETIREE HEALTH CREDIT 934,394 954,393 1,009,794 1,154,579 1,167,038 12,459 1.1%2800 RETIREE SICK LEAVE PAY 212,613 68,386 123,305 69,957 69,957 - 0.0%2810 ANNUAL LEAVE PAYOFF - 17,491 - - - - 0.0%2812 ERIP INCENTIVE 1,434,883 - - - - - 0.0%3000 PURCHASED SERVICES 1,351,485 1,437,568 1,301,822 1,174,671 1,625,515 450,844 38.4%3001 PROFESSIONAL IMPROVEMENT 69,350 83,299 63,728 97,828 68,269 (29,559) (30.2%)3002 PRINTING/BINDING 493 371 1,122 1,000 1,000 - 0.0%3006 WORKER'S COMPENSATION 191,592 206,595 195,929 201,055 212,949 11,894 5.9%3008 STAFF TRAINING - - 125 612 612 - 0.0%3101 INSTRUCTIONAL DEVELOPMENT - - 164 - - - 0.0%3130 PROFESSIONAL SERVICES - - - - 30,152 30,152 100.0%3320 MAINTENANCE CONTRACTS 698 785 870 700 1,700 1,000 142.9%5203 TELEPHONE 1,465 1,356 1,639 2,320 3,640 1,320 56.9%5401 LEASE/RENTALS 9,548 8,430 7,108 7,257 7,225 (32) (0.4%)5500 TRAVEL 40,133 35,556 38,401 84,866 88,581 3,715 4.4%6000 MATERIALS & SUPPLIES 2,111,437 1,992,143 1,865,216 1,983,334 1,872,489 (110,845) (5.6%)6001 OFFICE SUPPLIES 4,241 1,869 2,204 106 2,106 2,000 1886.8%6002 TEXTBOOKS 149,613 2,699,808 343,016 184,106 158,105 (26,001) (14.1%)



FINANCIAL SECTION



BudgetAdoptedBudget

Variance Change

6004 MEDICAL & DENTAL SUPPLIES 18,280 17,466 17,701 18,062 18,314 252 1.4%6014 ATHLETIC SUPPLIES 49,108 51,295 62,986 45,167 47,167 2,000 4.4%6015 COMPUTER SUPPL/SOFTWARE - 5,134 - - - - 0.0%6034 ASSISTIVE TECHNOLOGY 7,189 7,006 37,145 32,300 32,300 - 0.0%6036 COMPUTER SUPPLIES 143,670 125,521 135,240 115,278 115,939 661 0.6%6042 PARENT EDUCATION SUPPLIES 10,335 10,981 29,664 - - - 0.0%6045 BAND SUPPLIES 50,020 49,168 55,725 56,591 60,308 3,717 6.6%6046 ACADEMIC ACTIVITIES SUPP 30,256 23,326 35,537 21,470 33,579 12,109 56.4%6060 FOOD 8,381 9,782 11,001 12,366 12,366 - 0.0%6100 STRINGS PROGRAM SUPPLIES 34,223 34,146 37,125 37,427 37,850 423 1.1%6102 SUPPLEMENTAL MATERIALS 35,083 31,479 35,391 44,770 47,460 2,690 6.0%6104 CHORUS PROGRAM 14,170 14,120 17,399 18,072 16,252 (1,820) (10.1%)6151 ATHLETIC TRAINER SUPPLIES 8,473 8,463 10,803 8,811 8,231 (580) (6.6%)8100 REPLACEMENT EQUIPMENT - - 8,559 13,258 13,258 - 0.0%8200 NEW EQUIPMENT 37,966 13,617 7,286 18,675 19,236 561 3.0%

Total 140,489,185$ 141,309,809$ 145,005,049$ 149,765,573$ 154,668,867$ 4,903,294$ 3.3%

1 1121 COMP OF TEACHERS 3,388,758$ 3,387,356$ 3,456,253$ 3,536,932$ 3,853,503$ 316,571$ 9.0%1123 COORDINATOR 81,068 83,501 85,172 86,876 90,352 3,476 4.0%1124 COMP OF INST SUPERVISORS 90,906 93,634 95,507 97,418 93,447 (3,971) (4.1%)1150 COMP OF CLERICAL STAFF 510,675 525,257 541,397 521,582 539,295 17,713 3.4%1520 COMP OF SUB TEACHERS 13,350 9,088 2,890 - - - 0.0%2100 FICA 295,483 297,316 303,586 309,335 329,115 19,780 6.4%2210 VRS (PLAN 1 & 2) 579,033 537,295 559,104 629,598 637,934 8,336 1.3%2220 VRS (HYBRID) 12,407 37,307 53,850 62,828 79,676 16,848 26.8%2300 HOSPITALIZATION 611,767 604,314 651,254 683,508 709,560 26,052 3.8%2301 RETIREE HEALTH INSURANCE 68,736 52,375 53,330 58,885 58,885 - 0.0%2310 DENTAL INSURANCE 35,544 34,884 38,412 30,878 34,738 3,860 12.5%2311 RETIREE DENTAL INSURANCE 2,656 1,533 1,691 1,368 1,368 - 0.0%2400 GROUP LIFE INSURANCE 48,538 48,721 54,810 55,581 59,954 4,373 7.9%2500 DISABILITY INS (PLAN 1&2) 10,582 10,132 10,023 10,095 10,625 530 5.3%2510 DISABILITY INS (HYBRID) 282 886 1,236 1,270 1,676 406 32.0%2750 RETIREE HEALTH CREDIT 43,237 43,399 46,409 52,187 54,919 2,732 5.2%2800 RETIREE SICK LEAVE PAY 12,045 1,226 1,369 - - - 0.0%2812 ERIP INCENTIVE 95,861 - - - - - 0.0%6016 TESTING MATERIALS 29,525 61,684 47,641 35,000 57,000 22,000 62.9%

Total 5,930,454$ 5,829,908$ 6,003,934$ 6,173,341$ 6,612,047$ 438,706$ 7.1%

1 1110 COMP OF DIRECTORS -$ 105,490$ 107,600$ 109,752$ 111,948$ 2,196$ 2.0%1124 COMP OF INST SUPERVISORS 89,324 - - - - - 0.0%1134 COMP OF SOCIAL WORKERS 842,162 1,049,372 1,087,172 1,096,854 1,400,699 303,845 27.7%1600 COMP - SUPPLEMENTS 2,116 2,116 2,116 2,116 2,116 - 0.0%1610 SUPPLEMENTAL PAY 7,427 8,102 9,200 6,582 6,582 - 0.0%2100 FICA 67,438 84,186 86,687 87,436 105,618 18,182 20.8%2210 VRS (PLAN 1 & 2) 126,314 137,176 146,521 169,412 200,731 31,319 18.5%




FINANCIAL SECTION



BudgetAdoptedBudget

Variance Change

2220 VRS (HYBRID) - 7,450 11,176 8,997 15,847 6,850 76.1%2300 HOSPITALIZATION 278,310 292,769 327,198 372,611 382,665 10,054 2.7%2301 RETIREE HEALTH INSURANCE 222,119 660,815 668,560 768,033 768,033 - 0.0%2303 RETIREE PRESCRI DRUG PROG 526,703 615,586 707,700 715,311 715,311 - 0.0%2310 DENTAL INSURANCE 16,433 17,032 19,539 16,957 18,804 1,847 10.9%2311 RETIREE DENTAL INSURANCE 10,528 33,488 34,372 26,725 26,725 - 0.0%2400 GROUP LIFE INSURANCE 26,702 29,681 33,911 35,626 39,678 4,052 11.4%2500 DISABILITY INS (PLAN 1&2) 5,761 6,219 6,349 6,913 7,589 676 9.8%2510 DISABILITY INS (HYBRID) - 175 244 182 333 151 83.0%2750 RETIREE HEALTH CREDIT 23,785 26,436 28,681 33,448 36,349 2,901 8.7%2800 RETIREE SICK LEAVE PAY 22,208 5,996 6,274 2,880 2,880 - 0.0%2810 ANNUAL LEAVE PAYOFF 1,974 11,967 9,200 11,941 11,941 - 0.0%2812 ERIP INCENTIVE 69,860 - - - - - 0.0%3000 PURCHASED SERVICES 842,542 918,322 952,188 736,580 1,046,029 309,449 42.0%3001 PROFESSIONAL IMPROVEMENT 329,066 423,948 283,715 372,312 411,353 39,041 10.5%3002 PRINTING/BINDING 576 4,704 698 6,914 4,516 (2,398) (34.7%)3009 STUDENT TRAINING - - - 101 - (101) (100.0%)3015 FEES & RELATED SERVICES 11,581 56,306 7,500 19,605 19,605 - 0.0%3180 LEGAL FEES 25,768 188,468 55,429 44,514 44,514 - 0.0%3320 MAINTENANCE CONTRACTS 11,373 10,592 10,530 12,045 12,045 - 0.0%3420 IN-LIEU-OF TRANSPORTATION - - - 17,883 - (17,883) (100.0%)3600 ADVERTISING - - - 244 244 - 0.0%3840 REGIONAL TUITION 1,461,523 2,113,881 1,926,305 2,447,794 2,447,794 - 0.0%5201 POSTAGE 5,586 - - - - - 0.0%5203 TELEPHONE - - - 425 425 - 0.0%5302 UNEMPLOYMENT COMP INS 155 20,659 15,761 18,208 18,208 - 0.0%5401 LEASE/RENTALS 3,641 2,993 3,157 6,221 6,221 - 0.0%5500 TRAVEL 9,811 9,519 10,431 31,621 31,621 - 0.0%5801 DUES/LICENSES 763 710 799 2,210 2,260 50 2.3%5810 MEMBERSHIPS (PROGRAMS) 814 11,029 13,232 13,794 13,794 - 0.0%5811 MEMBERSHIPS (DIVISION) 46,015 54,661 53,452 58,075 60,400 2,325 4.0%6000 MATERIALS & SUPPLIES 131,740 162,054 155,377 186,240 174,451 (11,789) (6.3%)6001 OFFICE SUPPLIES 15,665 13,103 15,343 21,741 21,741 - 0.0%6011 LIBRARY BOOKS & SUPPLIES 79,033 92,209 73,489 83,855 83,855 - 0.0%6042 PARENT EDUCATION SUPPLIES 1,228 1,996 720 1,500 1,500 - 0.0%6060 FOOD - - 5,163 2,100 2,700 600 28.6%6093 INSTRUCT PROGRAM SUPPLIES 868,573 10,723 13,864 16,900 16,900 - 0.0%6101 TESTING SUPPLIES 12,109 12,350 10,443 15,436 15,436 - 0.0%6500 DONATIONS-SPECIAL PROGRAM - 981 - 12,178 12,178 - 0.0%8100 REPLACEMENT EQUIPMENT - - 1,500 1,500 1,500 - 0.0%8115 FURNISHINGS - REPLACEMENT - 84,500 - - - - 0.0%

Total 8,266,173$ 9,408,941$ 9,023,131$ 9,915,285$ 10,643,440$ 728,155$ 7.3%


FINANCIAL SECTION



BudgetAdoptedBudget

Variance Change

2220 VRS (HYBRID) 8,758 25,110 26,918 27,851 31,715 3,864 13.9%2300 HOSPITALIZATION 158,109 181,440 211,123 229,456 305,832 76,376 33.3%2310 DENTAL INSURANCE 9,338 10,625 12,961 10,615 15,972 5,357 50.5%2400 GROUP LIFE INSURANCE 11,085 13,801 15,429 15,835 19,422 3,587 22.7%2500 DISABILITY INS (PLAN 1&2) 2,318 2,556 2,586 2,737 3,363 626 22.9%2510 DISABILITY INS (HYBRID) 207 592 609 564 667 103 18.3%2750 RETIREE HEALTH CREDIT 9,874 12,302 13,078 14,868 17,789 2,921 19.6%2810 ANNUAL LEAVE PAYOFF 1,085 2,456 6,094 - - - 0.0%3000 PURCHASED SERVICES 158,316 228,011 310,620 160,546 505,516 344,970 214.9%3001 PROFESSIONAL IMPROVEMENT 1,820 1,414 8,745 1,502 1,252 (250) (16.6%)5500 TRAVEL 10,642 14,768 16,113 9,318 9,318 - 0.0%5801 DUES/LICENSES - - - 100 100 - 0.0%6000 MATERIALS & SUPPLIES 17,254 22,455 65,830 39,243 45,643 6,400 16.3%6060 FOOD - - - - 500 500 100.0%

Total 1,523,588$ 1,901,971$ 2,129,402$ 1,984,787$ 2,784,783$ 799,996$ 40.3%

1 1121 COMP OF TEACHERS -$ -$ -$ -$ 44,455$ 44,455$ 100.0%1321 COMP OF HOMEBOUND TCHRS 194,289 199,461 176,700 117,348 117,348 - 0.0%2100 FICA 14,805 15,199 13,453 8,977 12,219 3,242 36.1%2220 VRS (HYBRID) - - - - 6,971 6,971 100.0%2300 HOSPITALIZATION - - - - 7,760 7,760 100.0%2310 DENTAL INSURANCE - - - - 297 297 100.0%2400 GROUP LIFE INSURANCE - - - - 582 582 100.0%2510 DISABILITY INS (HYBRID) - - - - 147 147 100.0%2750 RETIREE HEALTH CREDIT - - - - 533 533 100.0%5500 TRAVEL 5,930 5,834 4,060 8,703 8,703 - 0.0%6000 MATERIALS & SUPPLIES - 721 - 585 585 - 0.0%

Total 215,024$ 221,215$ 194,213$ 135,613$ 199,600$ 63,987$ 47.2%

1 1110 COMP OF DIRECTORS 538,060$ 611,586$ 633,595$ 708,861$ 836,560$ 127,699$ 18.0%1113 COMP OF ASST SUPTS 134,985 139,035 141,816 144,654 151,974 7,320 5.1%1115 TRAVEL ALLOWANCE 4,200 4,200 4,200 4,200 4,200 - 0.0%1117 SPECIALISTS 53,907 55,525 58,059 59,389 61,765 2,376 4.0%1121 COMP OF TEACHERS 655,472 745,950 670,507 666,490 895,583 229,093 34.4%1123 COORDINATOR 250,007 299,255 427,818 436,377 361,226 (75,151) (17.2%)1124 COMP OF INST SUPERVISORS 90,115 92,819 94,676 96,570 92,451 (4,119) (4.3%)1141 COMP OF TEACHER ASS'TS 4,827 - - - - - 0.0%1150 COMP OF CLERICAL STAFF 577,878 610,645 605,802 595,001 618,953 23,952 4.0%1520 COMP OF SUB TEACHERS 893 31,208 6,406 2,545 12,545 10,000 392.9%1600 COMP - SUPPLEMENTS 11,638 11,638 11,638 11,638 17,612 5,974 51.3%1610 SUPPLEMENTAL PAY 363,264 349,650 322,625 395,311 403,927 8,616 2.2%2100 FICA 193,624 213,826 215,099 229,809 252,101 22,292 9.7%2210 VRS (PLAN 1 & 2) 325,360 342,282 368,591 434,820 459,098 24,278 5.6%




FINANCIAL SECTION



BudgetAdoptedBudget

Variance Change

1 1520 COMP OF SUB TEACHERS 1,200$ 885$ 213$ 135$ 135$ -$ 0.0%2100 FICA 92 62 16 10 10 - 0.0%3000 PURCHASED SERVICES 5,004 3,857 11,794 3,506 3,506 - 0.0%3001 PROFESSIONAL IMPROVEMENT 4,369 16,798 11,693 7,634 7,634 - 0.0%5810 MEMBERSHIPS (PROGRAMS) 909 1,305 909 1,661 1,661 - 0.0%6015 COMPUTER SUPPL/SOFTWARE 3,465 3,465 8,501 8,501 8,501 - 0.0%6095 GUIDANCE SUPPLIES 16,537 6,080 9,448 6,651 6,651 - 0.0%

Total 31,577$ 32,451$ 42,572$ 28,098$ 28,098$ - 0.0%

1 3000 PURCHASED SERVICES 475$ 371$ 446$ 1,150$ 1,150$ - 0.0%3001 PROFESSIONAL IMPROVEMENT 268 551 1,037 717 717 - 0.0%6016 TESTING MATERIALS 35,714 72,984 32,459 35,965 35,965 - 0.0%6060 FOOD - - 123 - - - 0.0%6101 TESTING SUPPLIES - 863 1,712 701 701 - 0.0%

Total 36,457$ 74,770$ 35,776$ 38,533$ 38,533$ - 0.0%

1 1121 COMP OF TEACHERS 2,173,292$ 2,192,870$ 2,154,981$ 2,199,077$ 2,211,469$ 12,392$ 0.6%1141 COMP OF TEACHER ASS'TS 458,769 462,606 438,259 431,088 451,490 20,402 4.7%1150 COMP OF CLERICAL STAFF 340,575 350,230 351,515 359,669 372,368 12,699 3.5%1520 COMP OF SUB TEACHERS 50,248 26,390 36,197 - - - 0.0%2100 FICA 219,813 219,675 214,788 216,794 217,322 528 0.2%2210 VRS (PLAN 1 & 2) 422,527 409,237 411,305 463,972 451,727 (12,245) (2.6%)2220 VRS (HYBRID) 9,320 14,238 20,769 23,968 24,213 245 1.0%2300 HOSPITALIZATION 393,891 408,520 471,386 476,394 482,401 6,007 1.3%2310 DENTAL INSURANCE 22,344 23,495 28,335 21,631 24,407 2,776 12.8%2400 GROUP LIFE INSURANCE 35,441 35,842 38,618 39,167 39,763 596 1.5%2500 DISABILITY INS (PLAN 1&2) 7,922 7,935 7,652 7,683 7,781 98 1.3%2510 DISABILITY INS (HYBRID) 224 334 469 485 509 24 4.9%2750 RETIREE HEALTH CREDIT 31,569 31,927 32,715 36,775 36,424 (351) (1.0%)6011 LIBRARY BOOKS & SUPPLIES 260,128 214,816 210,796 205,320 204,073 (1,247) (0.6%)

Total 4,426,063$ 4,398,116$ 4,417,782$ 4,482,023$ 4,523,947$ 41,924$ 0.9%

1 1520 COMP OF SUB TEACHERS 3,560$ 1,240$ 1,170$ 2,000$ 2,000$ - 0.0%1610 SUPPLEMENTAL PAY 19,994 55,357 40,087 24,000 24,000 - 0.0%2100 FICA 1,802 4,330 3,156 1,989 1,989 - 0.0%3000 PURCHASED SERVICES 7,874 11,255 5,585 5,580 5,580 - 0.0%3001 PROFESSIONAL IMPROVEMENT 8,918 24,922 166,326 9,625 9,625 - 0.0%3002 PRINTING/BINDING 4,333 3,787 3,018 5,864 5,864 - 0.0%6000 MATERIALS & SUPPLIES 66,260 25,467 11,553 18,730 18,730 - 0.0%

Total 112,742$ 126,358$ 230,895$ 67,788$ 67,788$ - 0.0%




1320 MEDIA SERVICES


FINANCIAL SECTION



BudgetAdoptedBudget

Variance Change

1 1110 COMP OF DIRECTORS 72,466$ 77,538$ 79,089$ 80,671$ 83,898$ 3,227$ 4.0%1123 COORDINATOR 89,899 92,596 96,615 96,337 98,264 1,927 2.0%1126 COMP OF PRINCIPALS 3,441,787 3,464,717 3,544,597 3,622,264 3,613,008 (9,256) (0.3%)1127 COMP OF ASS'T PRINCIPALS 3,063,840 3,197,983 3,233,235 3,344,635 3,483,334 138,699 4.1%1141 COMP OF TEACHER ASS'TS 315,265 305,881 315,068 321,719 303,834 (17,885) (5.6%)1150 COMP OF CLERICAL STAFF 2,649,262 2,749,837 2,774,166 2,822,225 2,939,220 116,995 4.1%1291 OVERTIME-FLSA 28,448 23,457 22,223 70,000 70,000 - 0.0%1520 COMP OF SUB TEACHERS 2,768 10,715 260 - - - 0.0%1540 CLERICAL - SUBS/OVERTIME 152 2,284 3,425 - 35,232 35,232 100.0%2100 FICA 696,467 716,338 724,591 752,078 764,796 12,718 1.7%2210 VRS (PLAN 1 & 2) 1,380,204 1,352,697 1,427,428 1,634,323 1,569,489 (64,834) (4.0%)2220 VRS (HYBRID) 10,327 30,201 34,718 39,673 75,458 35,785 90.2%2300 HOSPITALIZATION 1,316,247 1,361,491 1,512,940 1,632,668 1,535,877 (96,791) (5.9%)2301 RETIREE HEALTH INSURANCE 158,230 169,879 206,998 186,063 186,063 - 0.0%2310 DENTAL INSURANCE 77,538 80,142 91,648 74,813 75,357 544 0.7%2311 RETIREE DENTAL INSURANCE 6,024 6,805 9,330 6,762 6,762 - 0.0%2400 GROUP LIFE INSURANCE 114,118 117,043 130,725 134,370 137,429 3,059 2.3%2500 DISABILITY INS (PLAN 1&2) 24,513 24,644 24,848 26,420 26,303 (117) (0.4%)2510 DISABILITY INS (HYBRID) 238 709 797 802 1,587 785 97.9%2750 RETIREE HEALTH CREDIT 101,641 103,997 110,609 126,163 125,889 (274) (0.2%)2800 RETIREE SICK LEAVE PAY 19,854 28,055 20,656 7,647 7,647 - 0.0%2810 ANNUAL LEAVE PAYOFF 124,711 122,547 186,803 115,479 115,479 - 0.0%2812 ERIP INCENTIVE 81,920 - - - - - 0.0%3000 PURCHASED SERVICES 22,026 25,704 20,045 73,582 56,413 (17,169) (23.3%)3001 PROFESSIONAL IMPROVEMENT 2,134 2,232 3,097 1,803 1,803 - 0.0%3006 WORKER'S COMPENSATION 25,340 27,324 32,171 33,998 36,008 2,010 5.9%3320 MAINTENANCE CONTRACTS 34,276 31,652 23,195 37,860 38,388 528 1.4%5201 POSTAGE 36,053 24,257 26,866 26,265 26,716 451 1.7%5203 TELEPHONE 102,256 91,381 83,543 129,806 118,970 (10,836) (8.3%)5204 DATA COMMUNICATION LINES - - - - 240 240 100.0%5401 LEASE/RENTALS 254,530 269,213 271,046 272,080 300,177 28,097 10.3%5500 TRAVEL 13,439 14,290 12,879 17,641 17,341 (300) (1.7%)5801 DUES/LICENSES - 90 - 460 660 200 43.5%5810 MEMBERSHIPS (PROGRAMS) 610 1,010 1,010 1,010 1,010 - 0.0%6000 MATERIALS & SUPPLIES 2,496 2,611 2,757 2,142 1,142 (1,000) (46.7%)6001 OFFICE SUPPLIES 113,642 136,410 106,522 118,320 109,419 (8,901) (7.5%)6041 SCHOOL SUPPORT SUPPLIES 364,555 112,745 54,508 49,537 43,578 (5,959) (12.0%)6060 FOOD - - 12,983 10,692 15,368 4,676 43.7%

Total 14,747,277$ 14,778,473$ 15,201,389$ 15,870,308$ 16,022,159$ 151,851$ 1.0%Grand Total 175,778,539$ 178,082,011$ 182,284,144$ 188,461,349$ 195,589,262$ 7,127,913$ 3.8%



FINANCIAL SECTION


Fund 5 Only – Administration/Attendance & Health Administration provides for the day-to-day operations and management of the school division. The Administration FY 2019 Adopted Budget is $5,160,223. Attendance & Health provides for the day-to-day psychological and health services management of the school division. The Attendance & Health FY 2019 Adopted Budget is $5,827,654. Reflected in the chart below are the Fund 5 Only – Administration/Attendance & Health trends by Function



Variance Change

221,709$ 225,113$ 228,187$ 243,932$ 226,268$ (17,664)$ (7.2%)

920,565 978,632 1,008,946 1,038,431 1,044,235 5,804 0.6%

442,764 573,557 578,326 601,784 627,438 25,654 4.3%

1,243,954 1,391,462 1,409,273 1,432,535 1,466,274 33,739 2.4%

87,477 89,586 92,397 96,075 96,822 747 0.8%

1,316,685 1,316,916 1,349,477 1,412,594 1,531,112 118,518 8.4%

157,034 158,501 164,836 171,794 168,074 (3,720) (2.2%)

3,928,515 3,763,511 4,074,594 4,075,840 4,332,069 256,229 6.3%

1,050,935 1,218,682 1,344,600 1,406,468 1,495,585 89,117 6.3%Grand Total 9,369,637$ 9,715,960$ 10,250,635$ 10,479,453$ 10,987,877$ 508,424$ 4.9%




2170 PURCHASING



Fund 5 - Administration/Attendance & HealthExpenditure Trends by Function and Object

2110 BOARD SERVICES



Function

FY19 Adopted Budget

%Of

Budget2110 BOARD SERVICES 226,268$ 2.06%2120 EXECUTIVE ADMIN SERVICES 1,044,235 9.50%2130 PUBLIC INFORMATION 627,438 5.71%2140 HUMAN RESOURCES 1,466,274 13.34%2150 PLANNING SERVICES 96,822 0.88%2160 FISCAL SERVICES 1,531,112 13.93%2170 PURCHASING 168,074 1.53%2220 HEALTH SERVICES 4,332,069 39.43%2230 PSCHOLOGICAL SERVICES 1,495,585 13.61%Grand Total 10,987,877$ 100.00%

FINANCIAL SECTION




Variance Change

Actual Actual Actual Adopted Budget Adopted Budget Variance Change1111 COMP OF BOARD MEMBERS 84,000$ 84,000$ 83,000$ 84,000$ 84,000$ -$ 0.0%1150 COMP OF CLERICAL STAFF 44,652 45,992 46,912 47,851 49,786 1,935 4.0%2100 FICA 8,790 8,843 8,814 8,820 9,364 544 6.2%2210 VRS (PLAN 1 & 2) 6,475 6,466 6,877 7,809 7,806 (3) 0.0%2300 HOSPITALIZATION 37,258 40,245 42,778 47,378 27,944 (19,434) (41.0%)2310 DENTAL INSURANCE 2,163 2,300 2,493 2,083 1,190 (893) (42.9%)2400 GROUP LIFE INSURANCE 531 547 615 627 652 25 4.0%2500 DISABILITY INS (PLAN 1&2) 123 126 128 130 134 4 3.1%2750 RETIREE HEALTH CREDIT 473 488 520 589 597 8 1.4%3000 PURCHASED SERVICES 17,061 17,805 16,744 25,113 25,113 - 0.0%3001 PROFESSIONAL IMPROVEMENT 6,845 5,238 5,994 3,845 3,995 150 3.9%5500 TRAVEL 151 - - 1,454 1,454 - 0.0%5801 DUES/LICENSES 12,665 12,694 12,643 12,733 12,733 - 0.0%6019 OTHER EXPENSES FOR BOARD 521 369 669 1,500 1,500 - 0.0%

Total 221,709$ 225,113$ 228,187$ 243,932$ 226,268$ (17,664)$ (7.2%)

1110 COMP OF DIRECTORS 130,311$ 134,221$ 136,906$ 139,645$ 142,438$ 2,793$ 2.0%1112 COMP OF SUPERINTENDENT 190,000 190,000 195,000 195,000 195,000 - 0.0%1115 TRAVEL ALLOWANCE 7,000 7,000 10,000 10,000 10,000 - 0.0%1150 COMP OF CLERICAL STAFF 124,052 131,760 134,397 137,086 142,626 5,540 4.0%1350 CLERICAL - PART-TIME 5,484 52,383 16,266 22,397 22,397 - 0.0%1540 CLERICAL - SUBS/OVERTIME 11,331 11,594 8,623 26,000 26,000 - 0.0%2100 FICA 29,965 32,774 30,649 40,284 40,842 558 1.4%2210 VRS (PLAN 1 & 2) 66,779 66,105 70,922 79,839 78,130 (1,709) (2.1%)2300 HOSPITALIZATION 60,335 60,285 59,006 61,546 59,451 (2,095) (3.4%)2301 RETIREE HEALTH INSURANCE 66,594 63,668 69,208 71,602 71,602 - 0.0%2310 DENTAL INSURANCE 3,426 3,374 3,261 2,611 2,611 - 0.0%2311 RETIREE DENTAL INSURANCE 2,820 2,628 2,674 2,189 2,189 - 0.0%2400 GROUP LIFE INSURANCE 5,480 5,595 6,338 6,409 6,527 118 1.8%2500 DISABILITY INS (PLAN 1&2) 1,099 1,123 1,151 1,253 1,271 18 1.4%2705 SUPERINTENDENT'S ANNUITY 10,000 10,000 12,000 12,000 12,000 - 0.0%2750 RETIREE HEALTH CREDIT 4,876 4,984 5,362 6,017 5,979 (38) (0.6%)3000 PURCHASED SERVICES 37,731 24 1,453 18,481 18,481 - 0.0%3001 PROFESSIONAL IMPROVEMENT 2,828 3,379 3,118 2,606 2,606 - 0.0%3002 PRINTING/BINDING 24 189 34 550 550 - 0.0%3006 WORKER'S COMPENSATION 7,798 8,409 9,901 10,463 11,082 619 5.9%3180 LEGAL FEES 65,079 92,699 142,490 72,740 72,740 - 0.0%3320 MAINTENANCE CONTRACTS 7,148 - 206 7,878 7,878 - 0.0%3321 LEASE/RENTAL CONTRACTS 1,167 2,288 2,568 1,599 3,599 2,000 125.1%3600 ADVERTISING 3,525 3,768 7,025 4,423 4,423 - 0.0%5201 POSTAGE 20,967 25,000 20,173 25,000 25,000 - 0.0%5202 UPS SERVICE 1,490 736 1,509 1,769 1,769 - 0.0%


2110 BOARD SERVICES


FINANCIAL SECTION




Variance Change

5203 TELEPHONE 26,354 24,270 22,407 34,000 32,000 (2,000) (5.9%)5302 UNEMPLOYMENT COMP INS - - - 1,512 1,512 - 0.0%5401 LEASE/RENTALS 11,970 23,752 20,487 23,789 23,789 - 0.0%5500 TRAVEL 40 787 224 1,798 1,798 - 0.0%5801 DUES/LICENSES 6,125 6,517 7,520 7,639 7,639 - 0.0%6000 MATERIALS & SUPPLIES - 1,417 849 2,909 2,909 - 0.0%6001 OFFICE SUPPLIES 5,348 7,903 7,219 5,032 5,032 - 0.0%6011 LIBRARY BOOKS & SUPPLIES 1,331 - - 275 275 - 0.0%8100 REPLACEMENT EQUIPMENT 2,086 - - 2,090 2,090 - 0.0%

Total 920,565$ 978,632$ 1,008,946$ 1,038,431$ 1,044,235$ 5,804$ 0.6%

1110 COMP OF DIRECTORS 98,440$ 100,470$ 103,422$ 105,491$ 107,601$ 2,110$ 2.0%1123 COORDINATOR - 82,113 89,946 91,745 95,452 3,707 4.0%1140 COMP-TECHNICAL PERSONNEL 52,885 54,472 28,171 - - - 0.0%1150 COMP OF CLERICAL STAFF 8,088 10,013 10,213 47,093 57,125 10,032 21.3%1350 CLERICAL - PART-TIME 16,959 19,278 16,197 17,500 17,500 - 0.0%1610 SUPPLEMENTAL PAY 29,984 21,819 37,222 62,177 62,177 - 0.0%2100 FICA 15,338 21,372 20,978 24,022 25,350 1,328 5.5%2210 VRS (PLAN 1 & 2) 23,236 34,688 34,596 39,875 33,538 (6,337) (15.9%)2220 VRS (HYBRID) - - - - 7,257 7,257 100.0%2300 HOSPITALIZATION 14,308 23,993 20,725 28,875 22,729 (6,146) (21.3%)2310 DENTAL INSURANCE 858 1,412 1,249 1,362 2,849 1,487 109.2%2400 GROUP LIFE INSURANCE 1,907 2,936 3,091 3,201 3,408 207 6.5%2500 DISABILITY INS (PLAN 1&2) 402 612 579 639 546 (93) (14.6%)2510 DISABILITY INS (HYBRID) - - - - 153 153 100.0%2750 RETIREE HEALTH CREDIT 1,696 2,615 2,615 3,005 3,123 118 3.9%3000 PURCHASED SERVICES 33,932 37,585 38,889 37,653 37,653 - 0.0%3001 PROFESSIONAL IMPROVEMENT 1,811 4,980 5,466 2,207 4,207 2,000 90.6%3002 PRINTING/BINDING 2,440 3,137 1,945 6,696 7,196 500 7.5%3005 PARTNERSHIPS 811 15 - 1,500 - (1,500) (100.0%)3310 REPAIRS TO EQUIPMENT 9,825 2,530 7,881 6,000 8,500 2,500 41.7%3320 MAINTENANCE CONTRACTS 6,469 6,469 6,962 10,000 1,334 (8,666) (86.7%)3600 ADVERTISING 1,315 3,322 2,155 1,229 1,229 - 0.0%5401 LEASE/RENTALS 65,558 75,335 82,763 48,331 72,997 24,666 51.0%5500 TRAVEL 250 92 383 315 315 - 0.0%5801 DUES/LICENSES 895 750 1,440 1,130 1,130 - 0.0%5806 SUBSCRIPTIONS/JOURNALS - 535 460 398 3,398 3,000 753.8%6000 MATERIALS & SUPPLIES 43,819 49,683 51,825 52,287 38,787 (13,500) (25.8%)6001 OFFICE SUPPLIES 4,386 5,851 3,039 3,097 2,222 (875) (28.3%)6011 LIBRARY BOOKS & SUPPLIES 272 234 288 302 302 - 0.0%6035 COMPUTER SOFTWARE 1,986 500 255 1,029 529 (500) (48.6%)6152 TRAINING MATERIALS 3,225 2,532 - 2,625 - (2,625) (100.0%)6500 DONATIONS-SPECIAL PROGRAM 1,668 4,214 5,569 2,000 8,831 6,831 341.6%

Total 442,764$ 573,557$ 578,326$ 601,784$ 627,438$ 25,654$ 4.3%



FINANCIAL SECTION




Variance Change

1110 COMP OF DIRECTORS 233,606$ 306,540$ 301,024$ 316,467$ 432,313$ 115,846$ 36.6%1116 RECERTIFICATION SPCLST 83,095 85,588 87,300 89,046 92,608 3,562 4.0%1117 SPECIALISTS 140,291 144,501 148,272 76,785 79,857 3,072 4.0%1135 SUPERVISOR - - - 92,334 - (92,334) (100.0%)1150 COMP OF CLERICAL STAFF 285,552 291,983 292,803 290,361 296,852 6,491 2.2%1350 CLERICAL - PART-TIME 12,426 13,900 16,803 14,384 14,384 - 0.0%1610 SUPPLEMENTAL PAY 1,029 1,187 975 - - - 0.0%2100 FICA 55,685 61,732 62,842 64,737 67,655 2,918 4.5%2210 VRS (PLAN 1 & 2) 107,669 116,788 100,882 114,810 109,147 (5,663) (4.9%)2220 VRS (HYBRID) - - 20,736 26,357 32,229 5,872 22.3%2300 HOSPITALIZATION 103,903 115,105 85,244 87,610 71,188 (16,422) (18.7%)2303 RETIREE PRESCRI DRUG PROG 29,164 31,178 33,662 35,526 35,526 - 0.0%2310 DENTAL INSURANCE 6,244 7,010 5,297 4,017 3,623 (394) (9.8%)2400 GROUP LIFE INSURANCE 8,836 9,885 10,868 11,331 11,811 480 4.2%2500 DISABILITY INS (PLAN 1&2) 1,879 2,078 1,721 1,797 1,782 (15) (0.8%)2510 DISABILITY INS (HYBRID) - - 467 533 678 145 27.2%2750 RETIREE HEALTH CREDIT 7,871 8,805 9,197 10,639 10,820 181 1.7%2800 RETIREE SICK LEAVE PAY 23,102 25,673 19,560 2,138 2,138 - 0.0%2810 ANNUAL LEAVE PAYOFF 17,601 40,574 28,344 69,114 69,114 - 0.0%3000 PURCHASED SERVICES 49,695 58,107 111,753 56,972 52,122 (4,850) (8.5%)3001 PROFESSIONAL IMPROVEMENT 3,657 4,606 2,803 3,356 4,356 1,000 29.8%3007 RECRUITING EXPENSES 10,418 11,661 11,250 12,010 20,010 8,000 66.6%3320 MAINTENANCE CONTRACTS 31,976 32,727 34,993 34,040 37,390 3,350 9.8%3600 ADVERTISING 2,164 670 - 547 1,047 500 91.4%5203 TELEPHONE - - - 366 - (366) (100.0%)5302 UNEMPLOYMENT COMP INS 1,130 - - - - - 0.0%5401 LEASE/RENTALS 4,057 4,057 4,396 4,080 4,080 - 0.0%6000 MATERIALS & SUPPLIES 10,693 9,823 7,494 3,678 6,044 2,366 64.3%6092 EMPLOYEE RECOGNITION PROG 8,647 4,502 8,021 6,000 6,000 - 0.0%6500 DONATIONS-SPECIAL PROGRAM 3,564 2,782 2,565 3,500 3,500 - 0.0%

Total 1,243,954$ 1,391,462$ 1,409,273$ 1,432,535$ 1,466,274$ 33,739$ 2.4%

1110 COMP OF DIRECTORS 64,004$ 65,925$ 67,243$ 68,589$ 69,961$ 1,372$ 2.0%2100 FICA 4,493 4,620 4,566 4,933 5,006 73 1.5%2210 VRS (PLAN 1 & 2) 9,281 9,269 9,858 11,194 10,970 (224) (2.0%)2300 HOSPITALIZATION 7,617 7,642 8,394 8,997 8,507 (490) (5.4%)2310 DENTAL INSURANCE 493 493 555 446 446 - 0.0%2400 GROUP LIFE INSURANCE 762 784 881 899 916 17 1.9%2500 DISABILITY INS (PLAN 1&2) 149 153 155 173 176 3 1.7%2750 RETIREE HEALTH CREDIT 678 699 745 844 840 (4) (0.5%)

Total 87,477$ 89,586$ 92,397$ 96,075$ 96,822$ 747$ 0.8%




FINANCIAL SECTION




Variance Change

1110 COMP OF DIRECTORS 217,532$ 219,976$ 219,287$ 233,112$ 118,888$ (114,224)$ (49.0%)1113 COMP OF ASST SUPTS 139,420 143,603 146,476 149,406 152,395 2,989 2.0%1115 TRAVEL ALLOWANCE 4,200 4,200 4,200 4,200 4,200 - 0.0%1130 COMP-PROF SUPV PERSONNEL 71,358 76,039 77,560 79,112 249,291 170,179 215.1%1150 COMP OF CLERICAL STAFF 437,888 448,091 457,308 464,054 484,704 20,650 4.4%2100 FICA 61,176 62,378 62,303 66,990 71,895 4,905 7.3%2210 VRS (PLAN 1 & 2) 115,888 108,007 113,875 130,878 137,119 6,241 4.8%2220 VRS (HYBRID) 9,812 17,289 18,387 20,879 21,167 288 1.4%2300 HOSPITALIZATION 135,141 138,509 165,879 177,087 184,845 7,758 4.4%2310 DENTAL INSURANCE 7,887 8,067 10,166 8,235 9,723 1,488 18.1%2400 GROUP LIFE INSURANCE 10,316 10,605 11,819 12,181 13,224 1,043 8.6%2500 DISABILITY INS (PLAN 1&2) 2,056 1,959 1,980 2,124 2,276 152 7.2%2510 DISABILITY INS (HYBRID) 223 406 414 422 445 23 5.5%2750 RETIREE HEALTH CREDIT 9,189 9,446 10,001 11,438 12,114 676 5.9%3000 PURCHASED SERVICES 44,343 20,689 13,422 22,327 38,827 16,500 73.9%3001 PROFESSIONAL IMPROVEMENT 17,710 8,704 5,709 4,316 4,166 (150) (3.5%)3320 MAINTENANCE CONTRACTS 15,670 16,043 16,093 16,370 16,370 - 0.0%5500 TRAVEL 729 350 687 721 721 - 0.0%5801 DUES/LICENSES 1,759 1,865 1,659 2,968 2,968 - 0.0%6000 MATERIALS & SUPPLIES 14,386 20,692 12,250 5,774 5,774 - 0.0%

Total 1,316,685$ 1,316,916$ 1,349,477$ 1,412,594$ 1,531,112$ 118,518$ 8.4%

1123 COORDINATOR 59,255$ 62,488$ 63,738$ 65,013$ 58,327$ (6,686)$ (10.3%)1150 COMP OF CLERICAL STAFF 43,765 45,078 45,980 46,900 48,795 1,895 4.0%2100 FICA 6,903 7,398 7,755 8,105 7,199 (906) (11.2%)2210 VRS (PLAN 1 & 2) 14,410 15,124 16,085 18,264 16,797 (1,467) (8.0%)2300 HOSPITALIZATION 26,345 22,898 24,374 26,125 29,436 3,311 12.7%2310 DENTAL INSURANCE 1,643 1,369 1,479 1,190 1,488 298 25.0%2400 GROUP LIFE INSURANCE 1,183 1,280 1,437 1,466 1,403 (63) (4.3%)2500 DISABILITY INS (PLAN 1&2) 265 285 289 294 284 (10) (3.4%)2750 RETIREE HEALTH CREDIT 1,053 1,140 1,216 1,377 1,285 (92) (6.7%)3000 PURCHASED SERVICES - - 745 973 - (973) (100.0%)3001 PROFESSIONAL IMPROVEMENT 1,558 1,441 1,628 615 1,588 973 158.2%5801 DUES/LICENSES 655 - 110 1,472 1,472 - 0.0%

Total 157,034$ 158,501$ 164,836$ 171,794$ 168,074$ (3,720)$ (2.2%)

1131 COMP OF SCHOOL NURSES 1,369,264$ 1,344,438$ 1,330,463$ 1,385,094$ 1,385,696$ 602$ 0.0%1135 SUPERVISOR - 56,268 81,366 82,994 95,044 12,050 14.5%1139 COMP OF THERAPISTS 401,381 444,436 405,003 631,560 756,444 124,884 19.8%1146 NURSE PRACTITIONER 110,856 5,388 - - - - 0.0%1148 CLINICAL ASSISTANTS - - - - 69,515 69,515 100.0%1150 COMP OF CLERICAL STAFF 29,782 30,676 30,862 31,916 33,207 1,291 4.0%1339 THERAPISTS - PART-TIME 87,978 99,830 121,592 73,836 73,836 - 0.0%


2170 PURCHASING



FINANCIAL SECTION




Variance Change

1520 COMP OF SUB TEACHERS - - - 2,000 2,000 - 0.0%1521 COMP-NURSING SUBSTITUTE 59,510 38,262 87,805 60,438 60,438 - 0.0%1600 COMP - SUPPLEMENTS 8,432 6,311 6,337 6,348 10,580 4,232 66.7%1610 SUPPLEMENTAL PAY 89,048 87,628 87,351 67,534 30,629 (36,905) (54.6%)1620 NON-CONTRACTED COMP 917 2,252 7,891 8,128 8,128 - 0.0%2100 FICA 157,247 154,662 156,196 168,725 178,306 9,581 5.7%2210 VRS (PLAN 1 & 2) 258,597 165,042 162,023 220,162 211,132 (9,030) (4.1%)2220 VRS (HYBRID) 17,216 91,473 111,785 125,344 154,116 28,772 23.0%2300 HOSPITALIZATION 257,692 290,853 368,031 459,778 495,337 35,559 7.7%2301 RETIREE HEALTH INSURANCE 70,153 57,029 49,340 70,317 70,317 - 0.0%2310 DENTAL INSURANCE 15,362 17,252 22,771 21,625 24,205 2,580 11.9%2311 RETIREE DENTAL INSURANCE 3,450 2,656 2,218 2,462 2,462 - 0.0%2400 GROUP LIFE INSURANCE 22,636 21,693 24,473 27,734 30,515 2,781 10.0%2500 DISABILITY INS (PLAN 1&2) 4,761 3,266 2,943 3,708 3,710 2 0.1%2510 DISABILITY INS (HYBRID) 414 2,140 2,535 2,405 3,243 838 34.8%2750 RETIREE HEALTH CREDIT 20,163 19,343 20,734 26,040 27,953 1,913 7.3%2800 RETIREE SICK LEAVE PAY 7,673 - - - - - 0.0%2810 ANNUAL LEAVE PAYOFF 5,136 19,661 - - - - 0.0%2812 ERIP INCENTIVE 122,250 - - - - - 0.0%3000 PURCHASED SERVICES 726,495 692,674 897,380 515,313 519,494 4,181 0.8%3001 PROFESSIONAL IMPROVEMENT 3,090 4,403 3,632 4,740 4,740 - 0.0%3110 MEDICAL SERVICES 1,143 562 441 3,702 3,702 - 0.0%3320 MAINTENANCE CONTRACTS 9,250 9,250 9,250 9,250 9,250 - 0.0%5401 LEASE/RENTALS 516 416 488 1,555 1,555 - 0.0%5500 TRAVEL 6,724 6,457 4,786 12,403 12,403 - 0.0%5810 MEMBERSHIPS (PROGRAMS) 3,805 4,650 5,000 2,516 2,516 - 0.0%6001 OFFICE SUPPLIES 3,153 3,887 7,119 2,153 2,153 - 0.0%6004 MEDICAL & DENTAL SUPPLIES 54,045 79,954 64,279 45,685 48,068 2,383 5.2%6035 COMPUTER SOFTWARE 375 700 500 375 375 - 0.0%6060 FOOD - - - - 1,000 1,000 100.0%

Total 3,928,515$ 3,763,511$ 4,074,594$ 4,075,840$ 4,332,069$ 256,229$ 6.3%

1132 COMP OF PSYCHOLOGISTS 703,061$ 799,005$ 844,771$ 997,928$ 1,053,699$ 55,771$ 5.6%1600 COMP - SUPPLEMENTS 9,309 2,645 2,645 2,645 2,645 - 0.0%2100 FICA 52,138 58,719 62,127 74,034 77,513 3,479 4.7%2210 VRS (PLAN 1 & 2) 88,629 90,149 95,817 126,900 137,355 10,455 8.2%2220 VRS (HYBRID) 6,717 14,760 21,683 27,815 19,725 (8,090) (29.1%)2300 HOSPITALIZATION 62,293 72,474 78,537 108,370 116,819 8,449 7.8%2310 DENTAL INSURANCE 3,423 4,053 4,510 4,664 7,640 2,976 63.8%2400 GROUP LIFE INSURANCE 7,835 8,951 10,439 12,419 13,123 704 5.7%2500 DISABILITY INS (PLAN 1&2) 1,691 1,790 1,793 2,153 2,393 240 11.1%2510 DISABILITY INS (HYBRID) 154 350 488 562 415 (147) (26.2%)2750 RETIREE HEALTH CREDIT 6,970 7,973 8,840 11,661 12,021 360 3.1%3000 PURCHASED SERVICES 61,218 128,935 185,602 9,060 23,980 14,920 164.7%5500 TRAVEL 7,141 6,511 4,892 10,681 10,681 - 0.0%6000 MATERIALS & SUPPLIES 40,355 21,876 21,995 17,076 17,076 - 0.0%6500 DONATIONS-SPECIAL PROGRAM - 492 460 500 500 - 0.0%

Total 1,050,935$ 1,218,682$ 1,344,600$ 1,406,468$ 1,495,585$ 89,117$ 6.3%Grand Total 9,369,637$ 9,715,960$ 10,250,635$ 10,479,453$ 10,987,877$ 508,424$ 4.9%



FINANCIAL SECTION


Fund 5 Only – Transportation Transportation provides for the day-to-day student transportation needs and management of the school division. The Transportation FY 2019 Adopted Budget is $18,466,448. The chart below only reflect the Fund 5 – Transportation by Function.



Variance Change

1,398,216$ 1,503,030$ 1,663,697$ 1,727,421$ 1,737,822$ 10,401$ 0.6%

13,528,003 13,651,706 13,969,478 14,229,302 14,568,288 338,986 2.4%

1,894,007 1,918,678 1,935,852 2,043,851 2,160,338 116,487 5.7%Grand Total 16,820,226$ 17,073,415$ 17,569,027$ 18,000,574$ 18,466,448$ 465,874$ 2.6%

Fund 5 - TransportationExpenditure Trends by Function and Object




Function

FY19 Adopted Budget

%Of Total Budget

3100 TRANSP - MGMT & DIRECTION 1,737,822$ 9.41%3200 VEHICLE OPERATION SVCS 14,568,288 78.89%3400 VEHICLE MAINTENANCE SVCS 2,160,338 11.70%Grand Total 18,466,448$ 100.00%

FINANCIAL SECTION




Variance Change

1110 COMP OF DIRECTORS 111,064$ 110,382$ 115,874$ 118,192$ 120,556$ 2,364$ 2.0%1123 COORDINATOR 191,735 184,459 128,169 146,642 152,568 5,926 4.0%1130 COMP-PROF SUPV PERSONNEL - - 76,141 77,664 172,367 94,703 121.9%1135 SUPERVISOR 65,636 67,606 68,959 70,339 73,181 2,842 4.0%1140 COMP-TECHNICAL PERSONNEL 122,941 127,024 173,110 176,573 183,710 7,137 4.0%1150 COMP OF CLERICAL STAFF 185,738 191,452 204,125 213,939 222,585 8,646 4.0%1540 CLERICAL - SUBS/OVERTIME 10,671 16,017 21,135 8,359 8,359 - 0.0%1610 SUPPLEMENTAL PAY - 68 - 8,760 8,760 - 0.0%2100 FICA 49,606 49,870 56,351 58,925 67,579 8,654 14.7%2210 VRS (PLAN 1 & 2) 96,758 93,171 112,675 128,603 128,195 (408) (0.3%)2300 HOSPITALIZATION 117,858 132,684 155,253 168,259 150,393 (17,866) (10.6%)2301 RETIREE HEALTH INSURANCE 140,881 174,267 196,242 195,143 195,143 - 0.0%2303 RETIREE PRESCRI DRUG PROG 89,041 97,715 104,997 107,045 107,045 - 0.0%2310 DENTAL INSURANCE 6,597 7,632 9,160 7,439 6,843 (596) (8.0%)2311 RETIREE DENTAL INSURANCE 4,545 6,051 7,046 5,369 5,369 - 0.0%2400 GROUP LIFE INSURANCE 7,941 7,886 10,069 10,323 10,710 387 3.7%2500 DISABILITY INS (PLAN 1&2) 1,814 1,801 2,060 2,134 2,197 63 3.0%2750 RETIREE HEALTH CREDIT 7,074 7,024 8,519 9,692 9,811 119 1.2%2800 RETIREE SICK LEAVE PAY 6,165 - - 7,705 7,705 - 0.0%2810 ANNUAL LEAVE PAYOFF 23,149 23,757 2,275 3,540 3,540 - 0.0%2812 ERIP INCENTIVE 48,217 - - - - - 0.0%3000 PURCHASED SERVICES 696 88,226 85,489 98,570 - (98,570) (100.0%)3001 PROFESSIONAL IMPROVEMENT 16,025 11,678 14,028 8,021 8,021 - 0.0%3310 REPAIRS TO EQUIPMENT 192 - - 794 794 - 0.0%3320 MAINTENANCE CONTRACTS 41,334 45,781 54,469 44,985 44,985 - 0.0%5101 ELECTRICITY 24,726 24,805 20,400 25,815 25,815 - 0.0%5103 WATER/SEWAGE FEES 1,461 1,779 1,736 1,256 1,256 - 0.0%5203 TELEPHONE 10,834 10,024 11,181 9,072 6,072 (3,000) (33.1%)5302 UNEMPLOYMENT COMP INS 1,106 476 999 2,964 2,964 - 0.0%5401 LEASE/RENTALS 2,459 4,055 4,022 1,680 1,680 - 0.0%5500 TRAVEL 1,463 2,141 4,542 1,694 1,694 - 0.0%6001 OFFICE SUPPLIES 9,695 13,902 11,215 7,084 7,084 - 0.0%6015 COMPUTER SUPPL/SOFTWARE 795 1,298 2,957 558 558 - 0.0%6500 DONATIONS-SPECIAL PROGRAM - - 499 - - - 0.0%8100 REPLACEMENT EQUIPMENT - - - 283 283 - 0.0%

Total 1,398,216$ 1,503,030$ 1,663,697$ 1,727,421$ 1,737,822$ 10,401$ 0.6%

1170 DRIVER PAY 4,790,212$ 5,040,988$ 5,054,875$ 5,394,340$ 5,630,250$ 235,910$ 4.4%1282 DRIVER OVER 20 HOURS 1,056,821 1,166,577 1,124,581 1,010,419 1,210,907 200,488 19.8%1284 DRIVER OVER 40 HOURS 123,928 205,709 87,594 10,000 10,000 - 0.0%1285 AIDES OVER 20 HOURS 174,934 230,739 211,171 173,778 173,778 - 0.0%1286 AIDES OVER 40 HOURS 24,220 36,945 14,559 3,000 3,000 - 0.0%




FINANCIAL SECTION




Variance Change

1288 NON-CONTRACT DRIVER > 40 7,696 12,016 1,575 - - - 0.0%1292 DRIVER TRAINING 14,781 26,919 23,950 - - - 0.0%1294 NON-CONTRACT AIDES > 40 2,511 5,036 3,597 - - - 0.0%1296 BUS AIDE TRAINING 1,163 4,544 4,658 - - - 0.0%1340 DRIVER AIDE 476,299 580,462 589,817 658,879 708,722 49,843 7.6%1544 NON-CONTRACTED DRIVER 249,410 211,104 285,283 92,400 92,400 - 0.0%1545 NON-CONTRACTED BUS AIDE 142,435 243,723 323,110 25,256 25,256 - 0.0%1610 SUPPLEMENTAL PAY 445,978 474,193 537,751 584,969 584,969 - 0.0%1997 ATTENDANCE BONUS 7,567 28,375 31,125 - - - 0.0%2100 FICA 511,070 567,323 566,331 506,590 534,542 27,952 5.5%2210 VRS (PLAN 1 & 2) 332,692 323,864 249,331 264,602 248,257 (16,345) (6.2%)2220 VRS (HYBRID) 28,719 50,760 58,435 59,481 74,164 14,683 24.7%2300 HOSPITALIZATION 2,519,917 2,601,458 3,012,257 3,456,199 3,179,437 (276,762) (8.0%)2310 DENTAL INSURANCE 144,469 149,463 178,033 152,105 154,132 2,027 1.3%2400 GROUP LIFE INSURANCE 52,662 54,666 60,976 64,131 67,043 2,912 4.5%2500 DISABILITY INS (PLAN 1&2) 19,166 19,458 18,361 20,321 19,292 (1,029) (5.1%)2510 DISABILITY INS (HYBRID) 1,172 2,088 2,969 2,965 3,885 920 31.0%2710 ANNUITY FOR NON-VRS EMP. 10,400 13,450 16,800 36,000 36,000 - 0.0%2800 RETIREE SICK LEAVE PAY 15,579 17,553 11,640 - - - 0.0%2812 ERIP INCENTIVE 9,821 - - - - - 0.0%3000 PURCHASED SERVICES 13,350 16,272 21,612 18,451 18,451 - 0.0%3006 WORKER'S COMPENSATION 125,523 135,352 159,361 163,411 173,078 9,667 5.9%3008 STAFF TRAINING 1,251 2,218 1,682 1,842 1,842 - 0.0%3009 STUDENT TRAINING - - - 3,263 3,263 - 0.0%3110 MEDICAL SERVICES 7,183 8,582 7,379 10,318 10,318 - 0.0%3308 VEHICLE REPAIRS 11,237 8,724 7,022 9,933 9,933 - 0.0%3310 REPAIRS TO EQUIPMENT 4,880 8 314 7,771 7,771 - 0.0%3420 IN-LIEU-OF TRANSPORTATION - 3,458 1,007 3,000 42,826 39,826 1327.5%3430 TRANS SERVICE BY CONTRACT 46,843 39,715 117,640 151,000 206,800 55,800 37.0%3600 ADVERTISING - 1,276 401 1,323 1,323 - 0.0%5201 POSTAGE 5,958 7,810 7,251 7,316 300 (7,016) (95.9%)5203 TELEPHONE - - - 2,000 - (2,000) (100.0%)5309 FLEET INSURANCE 86,773 76,927 81,572 94,494 96,604 2,110 2.2%5801 DUES/LICENSES - - - 118 118 - 0.0%6008 GASOLINE/OIL/LUBRICANTS 1,405,638 939,524 1,083,407 1,226,377 1,226,377 - 0.0%6012 OTHER OPERATING SUPPLIES 15,569 10,295 11,619 12,662 12,662 - 0.0%6152 TRAINING MATERIALS 2,631 430 435 588 588 - 0.0%8100 REPLACEMENT EQUIPMENT - 130,574 - - - - 0.0%8101 REPLACEMENT OF BUSES 427,623 203,128 - - - - 0.0%8201 BUSES - ADDITIONAL 209,922 - - - - - 0.0%

Total 13,528,003$ 13,651,706$ 13,969,478$ 14,229,302$ 14,568,288$ 338,986$ 2.4%

3309 BUS REPAIRS 1,887,927$ 1,867,451$ 1,890,145$ 1,985,426$ 2,101,913$ 116,487$ 5.9%3310 REPAIRS TO EQUIPMENT - - 45,707 48,425 48,425 - 0.0%3314 OTHER BUS REPAIRS 6,080 51,227 - 10,000 10,000 - 0.0%

Total 1,894,007$ 1,918,678$ 1,935,852$ 2,043,851$ 2,160,338$ 116,487$ 5.7%Grand Total 16,820,226$ 17,073,415$ 17,569,027$ 18,000,574$ 18,466,448$ 465,874$ 2.6%



FINANCIAL SECTION


Fund 5 Only – Maintenance

Maintenance provides for the day-to-day facility upkeep and facility management of the school division. The Maintenance FY 2019 Adopted Budget is $21,358,919 an increase of $390,533 or 1.9%. The increase in Maintenance funding is due to the custodial services being brought back in house. Reflected in the chart below are the Fund 5 Only – Maintenance trends by Function.



Variance Change

764,398$ 840,158$ 1,027,456$ 1,053,257$ 1,117,128$ 63,871$ 6.1%

19,020,280 18,808,835 19,089,100 19,191,502 19,484,319 292,817 1.5%

303,868 266,862 226,243 200,298 201,298 1,000 0.5%

360,065 308,264 344,208 287,453 319,463 32,010 11.1%

234,678 225,165 202,081 235,876 236,711 835 0.4%Grand Total 20,683,289$ 20,449,284$ 20,889,088$ 20,968,386$ 21,358,919$ 390,533$ 1.9%4500 VEHICLE SERVICES

Fund 5 - MaintenanceExpenditure Trends by Function and Object





Function

FY19 Adopted Budget

%Of Total Budget

4100 MAINT-MGMT & DIRECTION 1,117,128$ 5.23%4200 BUILDING SERVICES 19,484,319 91.22%4300 GROUNDS SERVICES 201,298 0.94%4400 EQUIPMENT SERVICES 319,463 1.50%4500 VEHICLE SERVICES 236,711 1.11%Grand Total 21,358,919$ 100.00%

FINANCIAL SECTION




Variance Change

1110 COMP OF DIRECTORS 100,370$ 103,382$ 105,450$ 107,559$ 109,711$ 2,152$ 2.0%1136 SUPERVISOR - MAINTENANCE 83,872 95,259 221,389 195,679 199,594 3,915 2.0%1150 COMP OF CLERICAL STAFF 115,636 114,580 117,822 120,180 156,004 35,824 29.8%2100 FICA 21,282 22,130 31,608 29,844 32,153 2,309 7.7%2210 VRS (PLAN 1 & 2) 30,150 24,786 39,823 40,181 44,372 4,191 10.4%2220 VRS (HYBRID) 13,118 19,715 25,364 28,801 28,473 (328) (1.1%)2300 HOSPITALIZATION 53,083 63,144 87,529 93,229 100,659 7,430 8.0%2301 RETIREE HEALTH INSURANCE 199,573 225,812 210,999 257,143 257,143 - 0.0%2303 RETIREE PRESCRI DRUG PROG 99,167 119,400 129,055 130,622 130,622 - 0.0%2310 DENTAL INSURANCE 3,155 3,859 5,545 4,464 5,059 595 13.3%2311 RETIREE DENTAL INSURANCE 7,476 8,434 7,684 7,136 7,136 - 0.0%2400 GROUP LIFE INSURANCE 3,551 3,767 5,825 5,537 6,086 549 9.9%2500 DISABILITY INS (PLAN 1&2) 542 451 657 663 740 77 11.6%2510 DISABILITY INS (HYBRID) 299 463 571 582 599 17 2.9%2750 RETIREE HEALTH CREDIT 3,162 3,355 4,928 5,199 5,575 376 7.2%2800 RETIREE SICK LEAVE PAY 15 - - 1,254 1,254 - 0.0%2810 ANNUAL LEAVE PAYOFF 497 628 6,860 2,901 2,901 - 0.0%3000 PURCHASED SERVICES 709 734 373 - - - 0.0%3001 PROFESSIONAL IMPROVEMENT 7,988 5,438 5,374 3,486 8,250 4,764 136.7%3110 MEDICAL SERVICES - 1,424 874 1,000 1,000 - 0.0%3320 MAINTENANCE CONTRACTS 630 - 169 - - - 0.0%5203 TELEPHONE 9,633 5,847 1,533 6,000 6,000 - 0.0%5302 UNEMPLOYMENT COMP INS 1,911 7,648 7,989 2,997 2,997 - 0.0%5401 LEASE/RENTALS 2,337 2,262 2,650 2,300 2,300 - 0.0%5500 TRAVEL 49 - 81 500 500 - 0.0%6001 OFFICE SUPPLIES 6,195 7,641 7,305 6,000 8,000 2,000 33.3%

Total 764,398$ 840,158$ 1,027,456$ 1,053,257$ 1,117,128$ 63,871$ 6.1%

1161 COMP OF MAINT EMPLOYEES 2,333,321$ 2,340,592$ 2,437,130$ 2,538,606$ 2,639,186$ 100,580$ 4.0%1191 COMP OF CUSTODIANS 2,307,302 2,148,105 2,085,339 2,000,511 2,929,960 929,449 46.5%1261 COMP OF MAINTENANCE - O/T 98,557 117,252 135,118 68,000 68,000 - 0.0%1290 CUSTODIANS/OVERTIME/SUBS 84,104 145,081 142,582 44,063 44,063 - 0.0%1297 HOURLY CUSTODIAN - - - - 1,365,300 1,365,300 100.0%1361 MAINTENANCE - SUMMER 167,463 152,125 160,281 181,188 181,188 - 0.0%1630 FACILITY USE - OVERTIME 5,397 10,724 3,629 40,000 40,000 - 0.0%2100 FICA 352,440 348,174 351,938 343,699 504,496 160,797 46.8%2210 VRS (PLAN 1 & 2) 435,680 393,886 352,688 368,979 459,933 90,954 24.7%2220 VRS (HYBRID) 10,737 33,432 37,100 36,734 47,084 10,350 28.2%2300 HOSPITALIZATION 1,145,562 1,096,185 1,168,996 1,237,521 1,502,138 264,617 21.4%2310 DENTAL INSURANCE 64,499 61,515 67,095 53,405 69,725 16,320 30.6%2400 GROUP LIFE INSURANCE 54,008 52,162 57,797 57,904 71,483 13,579 23.5%2500 DISABILITY INS (PLAN 1&2) 13,164 11,917 11,478 11,470 14,014 2,544 22.2%




FINANCIAL SECTION




Variance Change

2510 DISABILITY INS (HYBRID) 434 1,350 1,851 1,831 2,251 420 22.9%2750 RETIREE HEALTH CREDIT 12,662 12,454 13,475 14,341 20,884 6,543 45.6%2800 RETIREE SICK LEAVE PAY 32,680 3,413 12,443 10,848 10,848 - 0.0%2810 ANNUAL LEAVE PAYOFF 106,044 34,091 46,288 19,683 19,683 - 0.0%2812 ERIP INCENTIVE 138,456 - - - - - 0.0%3000 PURCHASED SERVICES 238,101 426,401 302,213 191,202 191,202 - 0.0%3006 WORKER'S COMPENSATION 82,752 89,232 105,060 108,026 114,416 6,390 5.9%3017 UNIFORM RENTALS 9,445 10,232 11,493 9,874 9,874 - 0.0%3133 TESTING SERVICES 3,834 16,785 38,056 15,000 24,085 9,085 60.6%3310 REPAIRS TO EQUIPMENT 82,897 48,223 151,458 75,000 75,000 - 0.0%3311 MAINT SERVICES - BLDGS 77,138 74,822 73,806 80,000 80,000 - 0.0%3320 MAINTENANCE CONTRACTS 2,176,040 2,206,145 2,307,407 2,543,580 - (2,543,580) (100.0%)3330 D P SOFTWARE SUPPORT 23,123 39,852 46,386 34,573 34,573 - 0.0%5101 ELECTRICITY 5,120,807 5,270,062 5,260,862 5,428,062 5,183,053 (245,009) (4.5%)5102 FUEL OIL/GAS 1,392,672 962,782 1,137,444 1,500,000 1,539,391 39,391 2.6%5103 WATER/SEWAGE FEES 668,655 790,005 813,215 790,000 755,000 (35,000) (4.4%)5203 TELEPHONE 27,726 13,642 19,660 13,642 13,642 - 0.0%5300 FIRE & LIABILITY INS 303,104 318,842 316,493 323,064 323,364 300 0.1%5401 LEASE/RENTALS 520 - - 768 768 - 0.0%5500 TRAVEL 319 - 277 500 500 - 0.0%5801 DUES/LICENSES 7,542 7,789 8,761 7,789 18,958 11,169 143.4%6005 CUSTODIAL SUPPLIES 364,051 300,585 296,323 231,711 231,711 - 0.0%6007 BUILDING SUPPLIES 306,417 348,819 291,080 347,000 360,035 13,035 3.8%6009 REPAIR PARTS/SUPPLIES 470,249 523,847 498,857 350,000 381,783 31,783 9.1%6012 OTHER OPERATING SUPPLIES 2,057 9,153 6,727 6,027 6,027 - 0.0%6017 UNIFORMS 1,601 5,716 3,297 2,229 2,229 - 0.0%6018 SAFETY SUPPLIES 5,905 9,034 1,681 1,877 1,877 - 0.0%6099 MAINTENANCE SUPPLIES 1,579 24,715 73,174 - 43,800 43,800 100.0%6150 REIMBURSEMENT-FACILTY USE 2,795 7,440 1,725 2,795 2,795 - 0.0%6158 FURNISHINGS-REPL-UNDER 5K 288,442 291,896 233,417 100,000 100,000 - 0.0%8200 NEW EQUIPMENT - 50,360 - - - - 0.0%9993 UNENCUMBERED COMPENSATION - - 5,000 - - - 0.0%

Total 19,020,280$ 18,808,835$ 19,089,100$ 19,191,502$ 19,484,319$ 292,817$ 1.5%

3000 PURCHASED SERVICES 195,571$ 135,777$ 109,696$ 100,000$ 100,000$ -$ 0.0%3310 REPAIRS TO EQUIPMENT 6,900 7,278 9,623 5,000 5,000 - 0.0%3320 MAINTENANCE CONTRACTS 3,908 10,688 4,451 5,000 5,000 - 0.0%5401 LEASE/RENTALS 8,436 12,595 23,301 15,000 15,000 - 0.0%6006 AGRICULTURAL SUPPLIES 20,668 53,646 24,105 23,914 25,914 2,000 8.4%6008 GASOLINE/OIL/LUBRICANTS 14,021 6,645 14,393 11,150 11,150 - 0.0%6009 REPAIR PARTS/SUPPLIES 54,364 40,234 40,674 40,234 39,234 (1,000) (2.5%)

Total 303,868$ 266,862$ 226,243$ 200,298$ 201,298$ 1,000$ 0.5%



FINANCIAL SECTION




Variance Change

3310 REPAIRS TO EQUIPMENT 48,933$ 37,549$ 25,039$ 25,000$ 25,000$ -$ 0.0%3320 MAINTENANCE CONTRACTS 218,752 193,756 248,781 237,304 257,304 20,000 8.4%6007 BUILDING SUPPLIES - 7,571 20,015 - 15,000 15,000 100.0%6008 GASOLINE/OIL/LUBRICANTS 135 149 - 149 149 - 0.0%6009 REPAIR PARTS/SUPPLIES 63,317 38,047 30,298 25,000 22,010 (2,990) (12.0%)6099 MAINTENANCE SUPPLIES 3,045 5,588 342 - - - 0.0%8200 NEW EQUIPMENT 25,882 25,603 19,734 - - - 0.0%

Total 360,065$ 308,264$ 344,208$ 287,453$ 319,463$ 32,010$ 11.1%

3000 PURCHASED SERVICES 813$ -$ -$ -$ -$ -$ 0.0%3308 VEHICLE REPAIRS 99,354 119,690 87,644 125,376 126,211 835 0.7%5309 FLEET INSURANCE 10,518 9,325 9,888 10,000 10,000 - 0.0%6008 GASOLINE/OIL/LUBRICANTS 121,985 94,144 101,044 100,000 100,000 - 0.0%6009 REPAIR PARTS/SUPPLIES 2,008 2,006 3,505 500 500 - 0.0%

Total 234,678$ 225,165$ 202,081$ 235,876$ 236,711$ 835$ 0.4%Grand Total 20,683,289$ 20,449,284$ 20,889,088$ 20,968,386$ 21,358,919$ 390,533$ 1.9%

4500 VEHICLE SERVICES



FINANCIAL SECTION


Fund 5 Only – Technology Technology provides for the day-to-day management and support of the computer network and technology infrastructure of the school division. The Technology FY 2019 Adopted Budget is $9,023,374 an increase of $459,124 or 5.4%. Reflected in the chart below are the Fund 5 – Technology trends by Function.



Variance Change

879,818$ 866,950$ 997,642$ 1,412,000$ 1,412,000$ -$ 0.0%

5,113,671 5,276,437 5,431,214 5,611,040 6,045,051 434,011 7.7%

849,304 820,759 1,211,760 1,196,745 1,208,443 11,698 1.0%

202,778 209,766 221,363 234,546 240,471 5,925 2.5%

103,264 105,326 107,212 109,919 117,409 7,490 6.8%Grand Total 7,148,835$ 7,279,237$ 7,969,192$ 8,564,250$ 9,023,374$ 459,124$ 5.4%6860 TECHNOLOGY-MAINTENANCE

Fund 5 - TechnologyExpenditure Trends by Function and Object





Function

FY19 AdoptedBudget

%Of TotalBudget

6810 TECHNOLOGY - CLASSROOM 1,412,000$ 15.65%6820 TECHNOLOGY -INSTRUCT. SUP 6,045,051 66.99%6830 TECHNOLOGY-ADMINISTRATION 1,208,443 13.39%6850 TECHNOLOGY-TRANSPORTATION 240,471 2.66%6860 TECHNOLOGY-MAINTENANCE 117,409 1.30%Grand Total 9,023,374$ 100.00%

FINANCIAL SECTION




Variance Change

3000 PURCHASED SERVICES -$ -$ 157,590$ -$ -$ -$ 0.0%5204 DATA COMMUNICATION LINES 65,418 10,843 - 11,383 11,383 - 0.0%6015 COMPUTER SUPPL/SOFTWARE 814,400 856,107 840,052 1,400,617 1,400,617 - 0.0%

Total 879,818$ 866,950$ 997,642$ 1,412,000$ 1,412,000$ - 0.0%

1110 COMP OF DIRECTORS 68,875$ 70,923$ 4,687$ -$ -$ -$ 0.0%1121 COMP OF TEACHERS 1,235,501 1,196,478 1,267,313 1,318,053 1,373,232 55,179 4.2%1123 COORDINATOR 56,637 58,337 60,942 60,695 63,123 2,428 4.0%1130 COMP-PROF SUPV PERSONNEL 88,910 91,422 93,147 94,906 93,332 (1,574) (1.7%)1140 COMP-TECHNICAL PERSONNEL 992,463 1,090,682 1,167,073 1,190,424 1,243,730 53,306 4.5%1141 COMP OF TEACHER ASS'TS 357,580 412,307 413,692 435,952 632,524 196,572 45.1%1150 COMP OF CLERICAL STAFF 26,954 27,763 28,318 28,885 30,052 1,167 4.0%1520 COMP OF SUB TEACHERS 35 - 865 - - - 0.0%1600 COMP - SUPPLEMENTS - - - 2,645 2,645 - 0.0%1610 SUPPLEMENTAL PAY 50,701 3,838 1,132 12,264 12,264 - 0.0%2100 FICA 207,801 212,492 218,999 227,065 242,322 15,257 6.7%2210 VRS (PLAN 1 & 2) 396,628 373,027 393,860 449,504 484,487 34,983 7.8%2220 VRS (HYBRID) 12,668 39,488 52,323 61,135 54,276 (6,859) (11.2%)2300 HOSPITALIZATION 474,580 519,563 563,276 597,529 668,462 70,933 11.9%2310 DENTAL INSURANCE 27,860 30,284 33,304 26,892 31,852 4,960 18.4%2400 GROUP LIFE INSURANCE 33,593 35,027 39,766 40,989 45,012 4,023 9.8%2500 DISABILITY INS (PLAN 1&2) 7,178 6,915 6,936 7,103 8,087 984 13.9%2510 DISABILITY INS (HYBRID) 299 940 1,170 1,236 1,142 (94) (7.6%)2750 RETIREE HEALTH CREDIT 29,876 31,148 33,663 38,485 41,231 2,746 7.1%2800 RETIREE SICK LEAVE PAY 4,208 - - 3,550 3,550 - 0.0%2812 ERIP INCENTIVE 24,608 - - - - - 0.0%3000 PURCHASED SERVICES 93,772 151,620 201,906 131,384 131,384 - 0.0%3001 PROFESSIONAL IMPROVEMENT 15,669 13,726 12,431 8,741 8,741 - 0.0%3313 TECHNICAL MAINTENANCE 413,307 611,226 427,098 503,186 503,186 - 0.0%5204 DATA COMMUNICATION LINES 106,148 107,724 190,255 191,876 141,876 (50,000) (26.1%)5500 TRAVEL 19,344 23,028 17,334 28,280 28,280 - 0.0%5806 SUBSCRIPTIONS/JOURNALS - 17 - 180 180 - 0.0%6000 MATERIALS & SUPPLIES 1,851 1,411 2,216 2,059 2,059 - 0.0%6015 COMPUTER SUPPL/SOFTWARE 217,594 11,233 28,115 20,022 20,022 - 0.0%6024 TECHNOLOGY SUPPLIES 101,408 104,196 100,695 68,000 118,000 50,000 73.5%6035 COMPUTER SOFTWARE 47,627 51,624 70,700 60,000 60,000 - 0.0%

Total 5,113,671$ 5,276,437$ 5,431,214$ 5,611,040$ 6,045,051$ 434,011$ 7.7%

1110 COMP OF DIRECTORS 90,944$ 93,673$ 105,843$ 109,752$ 111,948$ 2,196$ 2.0%1130 COMP-PROF SUPV PERSONNEL 246,941 258,316 257,338 262,485 273,094 10,609 4.0%1140 COMP-TECHNICAL PERSONNEL 83,710 7,185 - - - - 0.0%1150 COMP OF CLERICAL STAFF 40,676 35,939 37,395 38,143 39,685 1,542 4.0%1610 SUPPLEMENTAL PAY 415 - 68,321 48,447 48,447 - 0.0%





FINANCIAL SECTION




Variance Change

2100 FICA 33,852 29,010 34,584 33,909 34,680 771 2.3%2210 VRS (PLAN 1 & 2) 66,739 53,015 53,205 60,749 60,375 (374) (0.6%)2220 VRS (HYBRID) - 1,289 5,482 6,225 6,223 (2) 0.0%2300 HOSPITALIZATION 46,891 45,626 60,515 64,828 61,515 (3,313) (5.1%)2301 RETIREE HEALTH INSURANCE 79,804 87,999 88,850 99,263 99,263 - 0.0%2303 RETIREE PRESCRI DRUG PROG 8,063 8,261 8,634 9,127 9,127 - 0.0%2310 DENTAL INSURANCE 2,629 2,656 3,697 3,080 3,080 - 0.0%2311 RETIREE DENTAL INSURANCE 4,135 4,600 4,577 3,956 3,956 - 0.0%2400 GROUP LIFE INSURANCE 5,477 4,596 5,244 5,376 5,564 188 3.5%2500 DISABILITY INS (PLAN 1&2) 1,141 927 878 927 954 27 2.9%2510 DISABILITY INS (HYBRID) - 30 123 126 131 5 4.0%2750 RETIREE HEALTH CREDIT 4,879 4,094 4,438 5,048 5,097 49 1.0%2810 ANNUAL LEAVE PAYOFF 5,758 23,410 7,651 35,333 35,333 - 0.0%3000 PURCHASED SERVICES 31,014 39,636 39,317 45,800 45,800 - 0.0%3001 PROFESSIONAL IMPROVEMENT 7,224 15,816 17,099 9,774 9,774 - 0.0%3320 MAINTENANCE CONTRACTS 6,672 6,055 6,082 7,000 7,000 - 0.0%3330 D P SOFTWARE SUPPORT 62,190 87,787 371,428 327,729 327,729 - 0.0%5203 TELEPHONE 5,021 3,832 3,583 4,968 4,968 - 0.0%5500 TRAVEL 590 767 168 814 814 - 0.0%6001 OFFICE SUPPLIES 2,533 1,363 1,251 2,576 2,576 - 0.0%6035 COMPUTER SOFTWARE 1,090 351 18,890 1,610 1,610 - 0.0%6036 COMPUTER SUPPLIES 10,915 4,523 7,167 9,700 9,700 - 0.0%

Total 849,304$ 820,759$ 1,211,760$ 1,196,745$ 1,208,443$ 11,698$ 1.0%

1140 COMP-TECHNICAL PERSONNEL 149,237$ 155,588$ 157,107$ 163,529$ 170,138$ 6,609$ 4.0%2100 FICA 11,019 11,522 11,514 12,035 12,461 426 3.5%2210 VRS (PLAN 1 & 2) 22,126 22,099 23,503 26,688 26,678 (10) 0.0%2300 HOSPITALIZATION 15,731 15,781 23,698 26,617 25,385 (1,232) (4.6%)2310 DENTAL INSURANCE 822 822 1,239 1,093 1,093 - 0.0%2400 GROUP LIFE INSURANCE 1,816 1,870 2,100 2,142 2,229 87 4.1%2500 DISABILITY INS (PLAN 1&2) 409 418 425 431 445 14 3.2%2750 RETIREE HEALTH CREDIT 1,617 1,666 1,777 2,011 2,042 31 1.5%

Total 202,778$ 209,766$ 221,363$ 234,546$ 240,471$ 5,925$ 2.5%

1161 COMP OF MAINT EMPLOYEES 77,804$ 80,139$ 81,742$ 83,377$ 86,746$ 3,369$ 4.0%2100 FICA 5,487 5,685 5,806 6,009 5,945 (64) (1.1%)2210 VRS (PLAN 1 & 2) 6,357 6,547 5,411 5,520 5,465 (55) (1.0%)2300 HOSPITALIZATION 11,786 11,146 12,242 13,122 17,013 3,891 29.7%2310 DENTAL INSURANCE 712 657 739 595 893 298 50.1%2400 GROUP LIFE INSURANCE 926 954 1,071 1,092 1,136 44 4.0%2500 DISABILITY INS (PLAN 1&2) 192 197 201 204 211 7 3.4%

Total 103,264$ 105,326$ 107,212$ 109,919$ 117,409$ 7,490$ 6.8%Grand Total 7,148,835$ 7,279,237$ 7,969,192$ 8,564,250$ 9,023,374$ 459,124$ 5.4%

6860 TECHNOLOGY-MAINTENANCE



FINANCIAL SECTION


Fund 5

Debt Service Costs

The projected debt service budget for FY 2019 is $27,048,807 and includes payments on the principal and interest on bonds issued for capital improvement projects, as well as some administrative fees required by the bank servicing the bonds. This is a net increase of $1,466,911 or 5.7% over the FY 2018 Adopted Budget. The school division works closely with the Spotsylvania County Finance Department to develop debt service projections. Interest rates are updated based on the most recent issuance as well as advice from the County’s bond counsel. The chart below shows the interest rate assumptions currently being used for budgeting purposes.

Description 2019 Out Years 7 Years

(Technology) 2.25 3.25

12 Years (Transportation) 2.75 3.75

20 Years (Maintenance) 3.75 5.00

Based on the Adopted 2019-2023 CIP, debt service is estimated to increase by $1,466,911 in FY 2019, $827,434 in FY 2020, and $175,966 in FY 2021. Capital project needs are reviewed annually and both CIP and debt service costs are revised accordingly.



Variance Change

75800 MISCELLANEOUS 20,500$ 9,600$ 7,950$ 32,000$ 32,000$ -$ 0.0%5808 BOND ISSUENCE EXPENSES 531,576 - - - - - 0.0%9101 PRINCIPAL - BONDS 15,311,694 16,479,242 18,333,944 18,686,059 19,706,452 1,020,393 5.5%9103 BOND REFINANCE DEBT SERV 43,145,636 16,510,139 - - - - 0.0%9201 INTEREST - BONDS 6,854,616 6,223,708 6,476,193 6,863,837 7,310,355 446,518 6.5%9203 VSPA BOND CREDIT 6,199 - - - - - 0.0%Total 65,870,221$ 39,222,690$ 24,818,087$ 25,581,896$ 27,048,807$ 1,466,911$ 5.7%

DEBT SERVICE


Fund 5 - Debt Service

FINANCIAL SECTION


Fund 5 Capital and Debt Analysis

Annually the division develops a list of proposed capital expenditures. Simultaneously, the Finance staff calculates the related debt service costs that would be incurred if these projects are executed. In this calculation, a bond issuance rate of 3% is utilized. During FY 2018 series 1997A & 1997B bonds were retired which offered nominal savings for FY 2019. Overall, the FY 2019 debt service is projected to increase by roughly $1.5 million. The increase can be attributed to the proposed General Obligation Bonds (GO18) issuance in FY19. Each year the school division makes a concerted effort to defer capital projects, like replacement of buses, technology purchases, and capital maintenance projects due to the operating budget impact. The division has determined that for every $1 million of capital investments, the operating budget impact is approximately $100,000. The adopted budget for FY 2018 was $25,581,896 and the adopted budget for FY2019 is $27,048,807 an increase of $1,466,911 or 5.7%. This net increase is the result of debt retirements, savings gained through bond refinancing and new bonds being issued coupled with the use of previously issued debt. As a part of the bond issuance process, the County is examined by various bond-rating agencies. As a result of this process, the County’s current general obligation ratings are:

• Standard and Poor’s AA+ • Moody’s Investors Service Aa2 • Fitch Ratings AA+

The Commonwealth of Virginia imposes no legal debt limitation on counties. The limit of indebtedness for the school division is dependent upon the county government’s policies and regulations since the school division is a component unit of the county. Based on the county government’s fiscal guidelines, debt capacity is determined through use of three indicators: debt as a percentage of assessed value, debt as a percentage of operating revenues, and the percentage of outstanding tax-supported debt paid out over the next 10 years. Although there is no legal limit in Virginia on the level of general obligation debt issued by counties, Spotsylvania County’s financial policies include the following debt guidelines:

• Net debt as a percentage of estimated market value taxable should not exceed 3% (estimated at 1.85% for FY 2018).

• The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed 12% (estimated to be 9.7% for FY 2018).

• The County intends to maintain its 10 year tax-supported debt and lease payout ratio at or above 65% at the end of each adopted CIP. The payout ratio shall be no less than 55% in any one year during that period (estimated at 79.7% for FY 2018).

As of June 30, the County’s net tax-supported outstanding debt is expected to be $387.7 million. Of this outstanding debt, the portion pertaining to Schools’ capital projects is $150.1 million, or 38.7%. The majority of the outstanding debt is general obligation bonds which are secured by Spotsylvania County’s full faith and credit. In summary, the County is well within the limits adopted by the Board of Supervisors. By State law, any issuance of debt to fund school projects requires the approval of the Board of Supervisors.

FINANCIAL SECTION


Fund 5 Capital Improvement Plan (CIP) VS Debt Services



Variance Change

CAPITAL PROJECTS 6,204,768$ 19,498,756$ 26,802,397$ 27,361,447$ 30,799,918$ 3,438,471$ 12.6%

DEBT SERVICE 65,870,221$ 39,222,690$ 24,818,087$ 25,581,896$ 27,048,807$ 1,466,911$ 5.7%

Capital Improvement Plan (CIP) VS Debt Service Analysis

Capital Improvement Plan (CIP) VS Debt Services Trends

$6,204,768

$19,498,756

$26,802,397 $27,361,447 $30,799,918

$65,870,221

$39,222,690

$24,818,087 $25,581,896 $27,048,807

$-

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

$70,000,000

$80,000,000

FY15 FY16 FY17 FY18 FY19

CAPITAL PROJECTS DEBT SERVICE

FINANCIAL SECTION


Fund 5 Capital Project Fund

Fund 5 – Capital Improvement Project (CIP) Fund includes funds borrowed through the Virginia Public School Authority (VPSA), Literary Fund loans, Economic Development Authority (EDA) bonds, Qualified School Construction Bonds (QSCB), and bonds issued as a result of the local bond referenda. The CIP provides a forecast by which capital maintenance, capital technology, and capital transportation projects required to Support Spotsylvania County Public Schools are planned, financed, and constructed. As a planning tool, the CIP address needs for improvement of the division’s technology infrastructure, replacement of major equipment and vehicles, construction of new facilities as needed (including necessary land acquisition), as well as renovations and/or additions to existing school facilities. The CIP is updated annually enabling adjustments to be made based on the latest information. Residential projects and their potential impact on school enrollments continue to be monitored. The school division works closely with the County Planning Department in this effort. The FY 2019 Adopted Budget of $30,799,918 includes an increase of $3,438,471. The underlying assumptions for projecting costs is based on multiple factors such as; student enrollment, condition of equipment, vehicle needs, and building conditions coupled with the availability of funds. Outlined below is a summary of the 2019-2023 CIP Plan. The complete SCPS CIP plan can be found on the school division’s website: Capital Improvement Plan 2019-2023:



Variance Change

6500

3000 PURCHASED SERVICES 3,355,758$ 9,729,752$ 16,372,871$ 18,333,000$ 23,135,500$ 4,802,500$ 26.2%5808 BOND ISSUENCE EXPENSES 43,390 87,668 216,123 - - - 0.0%6024 TECHNOLOGY SUPPLIES 844,285 4,723,602 5,363,880 4,432,500 3,405,580 (1,026,920) (23.2%)8101 REPLACEMENT OF BUSES 708,092 4,307,189 3,706,611 4,039,836 3,770,241 (269,595) (6.7%)8105 REPLACEMENT/SVC VEHICLES - 26,126 - - - - 0.0%8200 NEW EQUIPMENT 283,999 624,418 409,294 314,794 114,000 (200,794) (63.8%)8201 BUSES - ADDITIONAL 199,194 - 388,338 241,317 374,597 133,280 55.2%8204 ADD/BLDG CONSTRUCTION 770,050 - - - - - 0.0%8230 NON-INSTRUCT TECHNOLOGY - - 345,280 - - - 0.0%Total 6,204,768$ 19,498,756$ 26,802,397$ 27,361,447$ 30,799,918$ 3,438,471$ 12.6%

Fund 5

BLDG ACQ & CONSTR SVCS


https://www.spotsylvania.k12.va.us/cms/lib/VA01918722/Centricity/Domain/253/CIP%202019-2023%20Final%204-16-18.pdf

FINANCIAL SECTION


CIP Summary 2019-2020

Capital Improvement Projects Cost Summary 2019-2023

Capital Transportation Projects (Buses & Equipment) $20,048,732

Capital Technology Projects (Upgrades & Replacements) $15,659,314

Capital Maintenance Projects (Major Repairs & Replacements) $49,578,500

TOTAL $85,286,546

Description QtyFY 2019

TotalCostQty

FY 2020 Total Cost

QtyFY 2021

Total CostQty

FY 2022 Total Cost

Qty FY 2023

Total Cost Total

REPLACEMENT BUSES 77-Passenger 24 $2,882,472 22 $2,708,310 22 $2,776,026 22 $2,831,554 22 $2,888,182 $14,086,544 SpEd 6 $763,482 6 $782,568 6 $802,128 6 $818,166 6 $834,528 $4,000,872 Head Start 1 $124,287 0 0 0 1 $138,202 $262,489Total Replacement Buses 31 $3,770,241 28 $3,490,878 28 $3,578,154 28 $3,649,720 29 $3,860,912 $18,349,905

ADDITIONAL BUSES 77-Passenger 1 $120,103 2 $246,210 1 126,183$ 1 $128,707 $621,203 SpEd 2 $254,494 1 $130,428 1 133,688$ 1 $136,361 1 $139,088 $794,059Total Additional Buses 2 $374,597 3 $376,638 2 259,871$ 2 $265,068 1 $139,088 $1,415,262

ANCILLARY BUS EQUIPMENT (Cameras) $65,000 $75,000 $0 $19,000 $0 $159,000

BUS ENGINE REPLACEMENT 2 $49,000 1 $25,000 $0 2 $50,565 $0 $124,565

TOTAL $4,258,838 $3,967,516 $3,838,025 3,984,353$ $4,000,000 $20,048,732

Transportation Department 2019-2023Capital Improvement Plan

FINANCIAL SECTION


Description AmountReplacement Computer (Desktops + Laptops, Devices) 371,580.00$ Replacement Internet Firewalls 470,000.00$ Replacement F5 Load Balancer 80,000.00$ Replacement Internet Router 90,000.00$ Safety and Security 1,000,000.00$ Replacement Blade Enclosures 147,000.00$ Multimedia Instructional Solution 545,000.00$ RTI Instructional Intervention Solution 300,000.00$ Replacement Blade Servers 210,000.00$ Replacement SAN Switches in Enclosures 192,000.00$ Annual Total 3,405,580.00$

Description AmountReplacement Computer (Desktops + Laptops, Devices) 1,075,520.00$ Replacement MDF Network Switch 960,000.00$ Replacement Data Domain 480,000.00$ Replacement 3Par SAN #1 350,000.00$ Replacement SAN Core Switches 96,000.00$ Hardware refresh 36,000.00$ Replacement Distributed Core Switches 144,000.00$

Annual Total 3,141,520.00$

Description AmountSchool File Server 216,000.00$ Replacement Computer (Desktops + Laptops, Devices) 578,430.00$ Multi-Function Printer Refresh 105,000.00$ Replacement 3Par SAN #2 350,000.00$ Safety/SecurityUpdate 500,000.00$ Personalized Learning 380,494.00$ Wiring closet UPS Replacement 180,000.00$


Description AmountReplacement Computer (Desktops + Laptops, Devices) 1,559,260.00$ Replacement LAN Switches 840,000.00$ Access Points 1 of 2 900,000.00$ Replacement PoE LAN Switches 360,000.00$


Description AmountReplacement Wireless Controllers 170,000.00$ Access Points 2 of 2 900,000.00$ School File Servers 228,000.00$ Replacement Computer (Desktops + Laptops, Devices) 1,285,030.00$ Datacenter Core Switch Replacement 560,000.00$


2019-2023 CIP Total 15,659,314.00$

FY23

Technology CIP Projects-2019-2023FY19

FY20

FY21

FY22

FINANCIAL SECTION


49,578,500$ 23,135,500$ 20,703,000$ 4,715,000$ 340,000$ 685,000.00$ SCHOOL/PROJECT DESCRIPTION EST. COST 2018-2019 2019-2020 2020-2021 2021-2022 2022 - 2023

YEAR BUILT FY-19 FY-20 FY-21 FY-22 FY - 23BATTLEFIELD ELEMENTARY - 1975 Upgrade 7 air handler units and controls 800,000$ 800,000$ Replace case work in old section 50,000$ 50,000$

Add locks and hardware to office 10,000$ 10,000$ Upgrade Lighting to LED 375,000$ 375,000$ Replace 2 grease traps 5,000$ 5,000$

Overlay bus loop and rear parking lot 300,000$ 300,000$

Retrofit gym lights to LED 20,000$ 20,000$

Upgrade front entrance access 450,000$ 450,000$ Retrofit gym lights 20,000$ 20,000$

Replace fire alarm panel 35,000$ 35,000$

Overlay front parking lot 260,000$ 260,000$ Replace 2 grease traps 5,000$ 5,000$

Replace gym lights to LED 20,000$ 20,000$ Carpet to ti le replacement 20,000$ 20,000$

Replace grease trap 5,000$ 5,000$ Rebuild air cool chil ler for multi-purpose room 40,000$ 40,000$

Overlay bus loop and parking lot 400,000$ 400,000$ Interior l ight retro-fit from fluorescent to LED 425,000$ 425,000$

Upgrade gym lights to LED 20,000$ 20,000$ Upgrade dry system 50,000$ 50,000$ Carpet to ti le replacement 20,000$ 20,000$

Upgrade HVAC system 400,000$ 100,000$ 300,000$

Replace ti le in multipurpose 35,000$ 35,000$

Replace grease traps 5,000$ 5,000$ Carpet to ti le replacement 40,000$ 40,000$

Visitor access control office 375,000$ 375,000$ Resurface front parking lot 380,000$ 380,000$

Rebuild air cooled chil ler 40,000$ 40,000$

Replace valves in Sprinkler system 50,000$ 50,000$ Replace fire alarm panel 25,000$ 25,000$ Carpet to ti le replacement 20,000$ 20,000$

ROBERT E. LEE ELEMENTARY - 1950

BERKELEY ELEMENTARY - 1962

BROCK ROAD ELEMENTARY - 1994

CEDAR FOREST ELEMENTARY - 2008

CHANCELLOR ELEMENTARY - 1939

COURTHOUSE ROAD ELEMENTARY - 1993

COURTLAND ELEMENTARY - 1986

HARRISON ROAD ELEMENTARY - 2001

LEE HILL ELEMENTARY - 1978

LIVINGSTON ELEMENTARY - 1961

PARKSIDE ELEMENTARY - 1993

RIVERVIEW ELEMENTARY - 1993

Maintenace CIP Projects

SALEM ELEMENTARY - 1978

SMITH STATION ELEMENTARY - 1991

SPOTSWOOD ELEMENTARY - 1965

WILDERNESS ELEMENTARY - 1998

FINANCIAL SECTION



YEAR BUILT FY-19 FY-20 FY-21 FY-22 FY - 23

Interior l ight retro-fit from fluorescent to LED 480,000$ 480,000$ Replace grease trap 5,000$ 5,000$ Carpet to ti le replacement 80,000$ 80,000$

Upgrade front entrance for access 400,000$ 400,000$ Overlay front parking lot 300,000$ 300,000$ Paint exterior 200,000$ 200,000$

Upgrade gym lights to LED 20,000$ 20,000$ Replace carpet 30,000$ 30,000$

Carpet and tie replacement / repair 50,000$ 50,000$

Replace carpet 40,000$ 20,000$ 20,000$ Rebuild 2 water cooled chil lers 60,000$ 60,000$

Move and set up modulars 120,000$ 120,000$ Add parent pick up and drop off area 350,000$ 350,000$

Resurface track 135,000$ 135,000$

Upgrade front entrance for security 465,000$ 465,000$ Artificial turf for stadium 800,000$ 800,000$ Paint exterior 300,000$ 300,000$ Replace generator for Middle and High school 250,000$ 250,000$

Renovation and expansion of school 35,003,000$ 19,600,000$ 15,403,000$ Artificial turf for stadium 800,000$ 800,000$

Remove Lockers repair concrete 100,000$ 100,000$ Artificial turf for stadium 800,000$ 800,000$

Artificial turf for stadium 800,000$ 800,000$

Interior l ight retro-fit from fluorescent to LED 600,000$ 600,000$ Storage building 125,000$ 125,000$ Paint and repair water tower 450,000$ 450,000$ Finish new water system 125,000$ 125,000$ Artificial turf 800,000$ 800,000$

THORNBURG MIDDLE - 1994

CHANCELLOR MIDDLE - 1988

FREEDOM MIDDLE - 2003

NI RIVER MIDDLE - 1999

POST OAK MIDDLE - 2006

SPOTSYLVANIA MIDDLE - 1968


COURTLAND HIGH - 1980

MASSAPONAX HIGH - 1998

RIVERBEND HIGH - 2004

SPOTSYLVANIA HIGH - 1994

CHANCELLOR HIGH - 1987

BATTLEFIELD MIDDLE - 1978

FINANCIAL SECTION



YEAR BUILT FY-19 FY-20 FY-21 FY-22 FY - 23

Replace fire doors 75,000$ 75,000$ Upgrade front entrance for security 40,000$ 40,000$ Replace switch gear 125,000$ 125,000$

Replace one 3/4 ton service truck 225,000$ 25,000$ 50,000$ 50,000$ 50,000$ 50,000$ Replace one 3/4 ton service van 120,000$ 40,000$ 80,000$ Replace one front mount 4x4 mower 200,000$ 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ Chemical l ift for water system 40,000$ 40,000$ Replace large air comp 40,000$ 40,000$ Replace dump truck 120,000$ 120,000$ Replace gator at High schools 40,000$ 10,000$ 10,000$ 20,000$ Replace one box truck with l ift gates 80,500$ 80,500$ 3 ride on floor machines 35,000$ 35,000$

Add site lighting $50,000 $50,000Head Start Building

FY-19 FY-20 FY-21 FY-22 FY - 23Running Total 49,578,500$ 23,135,500$ 20,703,000$ 4,715,000$ 340,000$ 685,000$ By Year Total 49,578,500$ 23,135,500$ 20,703,000$ 4,715,000$ 340,000$ 685,000$ Revised Date 1/30/18


ITT CENTER - 1986MAINTENANCE COMPLEX - 2009

SCHOOL ADMINISTRATIVE BUILDING - 2004

CAREER & TECH CENTER - 1980

JOHN J. WRIGHT E & CC - 1950

FINANCIAL SECTION


Fund 7 Fleet Service Fund

Fund 7 – Fleet Service Fund provides for the day-to-day operations of the Joint Fleet Maintenance Facility with the County. The FY 2019 Adopted Budget is $2,891,200. The underlying assumptions for projecting costs is based the number of vehicles being services. The revenue trend for the past several years has remained around $2.8 million. FY 2019 Salaries and benefits have increased by approximately $80,000 due to employee compensation increases and increases in benefits. Non-compensation costs to include purchased services, other charges, and materials and supplies increased by approximately $60,000. The Fund Balance for FY 2019 is $87,172. It is the department’s mission to provide quality fleet management services effectively and efficiently while ensuring superior customer satisfaction. The critical function is to consistently achieve and/or exceed customer satisfaction by providing effective and efficient vehicle management services to include safety inspections, scheduled and non-scheduled maintenance and repairs for the countywide fleet of departmental vehicles. The strategic goals and key budget measures of the department are:

• To provide effective and efficient fleet management services • Balance customer expectations with fiscal accountability • Maintain a charging structure that provides sufficient revenue to cover all operational costs • Manage and monitor all fuel dispensing activities • Attract, hire, and retain quality personnel

FINANCIAL SECTION




Variance Change$

Revenue

FUND BALANCE -$ -$ -$ 27,000$ 87,172$ 60,172$ 222.9%

Subtotal -$ -$ -$ 27,000$ 87,172$ 60,172$ 222.9%

OTHER FUNDS 2,489,996$ 2,456,320$ 2,440,705$ 2,733,110$ 2,804,028$ 70,918$ 2.6%

Subtotal 2,489,996$ 2,456,320$ 2,440,705$ 2,733,110$ 2,804,028$ 70,918$ 2.6%

Grand Total 2,489,996$ 2,456,320$ 2,440,705$ 2,760,110$ 2,891,200$ 131,090$ 4.7%

Expenditures

SALARIES/WAGES 832,691$ 860,572$ 921,305$ 948,051$ 1,011,767$ 63,716$ 6.7%

EMPLOYEE BENEFITS 410,040 366,719 377,551 407,101 415,212 8,111 2.0%

Subtotal 1,242,732$ 1,227,291$ 1,298,856$ 1,355,152$ 1,426,979$ 71,827$ 5.3%

PURCHASED SERVICES 70,066$ 112,414$ 84,452$ 79,501$ 161,727$ 82,226$ 103.4%

OTHER CHARGES 90,937 89,212 80,171 99,831 99,931 100 0.1%

MATERIALS & SUPPLIES 1,003,112 982,907 974,280 1,193,982 1,115,392 (78,590) (6.6%)

CAPITAL OUTLAY - 38,225 12,891 31,644 87,172 55,528 175.5%

Subtotal 1,164,115$ 1,222,759$ 1,151,794$ 1,404,958$ 1,464,221$ 59,263$ 4.2%

Grand Total 2,406,847$ 2,450,050$ 2,450,650$ 2,760,110$ 2,891,200$ 131,090$ 4.7%


FINANCIAL SECTION




Variance Change

1110 COMP OF DIRECTORS 109,052$ 112,324$ 114,571$ 116,863$ 119,201$ 2,338$ 2.0%1150 COMP OF CLERICAL STAFF 60,640 67,024 83,545 85,830 117,472 31,642 36.9%1165 COMP OF MECHANICS 662,431 674,945 721,224 735,658 765,394 29,736 4.0%1260 COMP OF MECHANICS - O/T 568 6,280 1,965 3,500 3,500 - 0.0%1600 COMP - SUPPLEMENTS - - - 6,200 6,200 - 0.0%2100 FICA 59,635 61,897 66,630 68,182 71,199 3,017 4.4%2210 VRS (PLAN 1 & 2) 74,171 69,038 65,287 70,214 71,274 1,060 1.5%2220 VRS (HYBRID) 7,583 13,076 13,376 13,643 13,509 (134) (1.0%)2300 HOSPITALIZATION 173,937 168,305 176,957 193,349 195,902 2,553 1.3%2301 RETIREE HEALTH INSURANCE 28,364 23,268 22,758 29,120 29,120 - 0.0%2310 DENTAL INSURANCE 10,406 9,995 10,626 8,830 9,425 595 6.7%2311 RETIREE DENTAL INSURANCE 1,396 1,150 1,109 1,370 1,370 - 0.0%2400 GROUP LIFE INSURANCE 9,969 10,102 12,051 12,283 13,117 834 6.8%2500 DISABILITY INS (PLAN 1&2) 2,024 1,851 1,919 1,977 2,122 145 7.4%2510 DISABILITY INS (HYBRID) 306 528 667 680 708 28 4.1%2750 RETIREE HEALTH CREDIT 2,228 2,296 2,449 2,763 2,776 13 0.5%2800 RETIREE SICK LEAVE PAY 7,140 - - - - - 0.0%2810 ANNUAL LEAVE PAYOFF 18,443 5,212 3,722 4,690 4,690 - 0.0%2812 ERIP INCENTIVE 14,438 - - - - - 0.0%3000 PURCHASED SERVICES 51,686 90,990 64,793 54,500 136,300 81,800 150.1%3001 PROFESSIONAL IMPROVEMENT 50 - - 2,804 2,804 - 0.0%3017 UNIFORM RENTALS 3,610 3,956 3,601 4,500 4,500 - 0.0%3310 REPAIRS TO EQUIPMENT 1,338 3,685 1,862 3,500 3,500 - 0.0%3320 MAINTENANCE CONTRACTS 13,382 13,783 14,197 14,197 14,623 426 3.0%5101 ELECTRICITY 74,178 74,415 61,200 75,000 75,000 - 0.0%5102 FUEL OIL/GAS 8,921 7,083 10,856 15,000 15,000 - 0.0%5103 WATER/SEWAGE FEES 4,383 5,189 5,589 4,389 4,389 - 0.0%5203 TELEPHONE 1,030 - - 1,043 1,043 - 0.0%5309 FLEET INSURANCE 1,127 999 1,059 1,500 1,600 100 6.7%5401 LEASE/RENTALS 749 1,037 968 2,300 2,300 - 0.0%5500 TRAVEL 69 - - 100 100 - 0.0%5801 DUES/LICENSES 479 489 499 499 499 - 0.0%6001 OFFICE SUPPLIES 1,476 1,464 1,284 1,500 1,500 - 0.0%6008 GASOLINE/OIL/LUBRICANTS 7,227 4,726 5,229 10,000 10,000 - 0.0%6009 REPAIR PARTS/SUPPLIES 656,414 663,172 667,240 852,177 769,287 (82,890) (9.7%)6012 OTHER OPERATING SUPPLIES 7,901 7,891 8,265 9,996 14,296 4,300 43.0%6015 COMPUTER SUPPL/SOFTWARE 2,745 3,165 975 2,545 2,545 - 0.0%6017 UNIFORMS 1,448 388 1,029 1,000 1,000 - 0.0%6028 TIRES & TUBES - NEW 184,295 180,660 158,627 190,000 190,000 - 0.0%6029 TIRES - RECAPPED 75,858 59,326 62,347 62,000 62,000 - 0.0%6030 CLEANING SUPPLIES 1,824 1,672 912 1,500 1,500 - 0.0%6049 FLUIDS/LUBRICANTS 63,691 60,196 68,243 63,000 63,000 - 0.0%6500 DONATIONS-SPECIAL PROGRAM 233 247 129 264 264 - 0.0%8100 REPLACEMENT EQUIPMENT - 38,225 12,891 27,000 43,970 16,970 62.9%8200 NEW EQUIPMENT - - - 4,644 43,202 38,558 830.3%

Grand Total 2,406,847$ 2,450,050$ 2,450,650$ 2,760,110$ 2,891,200$ 131,090$ 4.7%


Expenditure Trends by Function and ObjectFund 7

INFORMATIONAL SECTION





Informational Section Table of Contents

Informational Section Informational Section Table of Contents ............................................................................................. 172 Three Year Budget Forecast ............................................................................................................... 173 Outstanding Bonds .............................................................................................................................. 175 Student Enrollment Trends and Forecast ........................................................................................... 176 Average Daily Membership (ADM) ..................................................................................................... 177 Student Demographics........................................................................................................................ 178 Student Support Services ................................................................................................................... 179 School Based Allocations.................................................................................................................... 185 Rates ................................................................................................................................................... 187 Stipends .............................................................................................................................................. 188 Athletic Fee ......................................................................................................................................... 191 Performance Measures ....................................................................................................................... 192 Local Tax Base and Trend Information ............................................................................................... 196 Acronym Index .................................................................................................................................... 199 Glossary of Terms ............................................................................................................................... 201



Three Year Budget Forecast

Objective of the Three-Year Forecast

• To protect all employee groups. • To maintain core instructional programs and services. • To provide quality services to approximately 24,000 students. • To complete all critical capital projects identified in the latest Capital Improvement Plan

The three-year cost of meeting these objectives calculated using assumptions for inflation and growth. Long-Range Budget Assumptions

• Expand program opportunities to enrich college and career readiness for all students. • Employee compensation is increased in FY20 and FY21 and FY22 • ADM changes inFY20 and FY21 and FY22 based on division enrollment projections • State funding is not adjusted for changes in composite index for the 2018 - 2020 biennium • Federal funds 1.5% for FY20 and FY21 and FY22 • Other funds are steady in FY20 and FY21 and FY22 • VRS professional rates are steady in adjusted steady for FY20 through FY22 • Sales Tax is increased by 3% in FY20 and FY21 and FY22 • Electricity costs remain relatively unchanged with 1% increases in FY20 and FY21 and FY 22 • Non-utility/fuel accounts (object 5000) remain relatively unchanged with1% increases in FY 20 through

FY 22 • Assumes funding of adopted 2019 - 2023 CIP • Health insurance premiums increase by 5% per year • County transfer remains constant



Three Year Budget Projects Chart

Three Year Expenditure Projections are based on FY19 Adopted Budget

Categories FY19 FY20 FY21 FY22Instruction 199,334,937$ 206,779,198$ 214,528,873$ 222,007,898$ Administration 10,987,877$ 11,398,225$ 11,825,408$ 12,237,672$ Transportation 21,361,349$ 22,159,099$ 22,989,578$ 23,791,054$ Maintenance 22,254,239$ 23,085,335$ 23,950,527$ 24,785,504$ Food Service 10,427,652$ 10,817,078$ 11,222,480$ 11,613,725$ Capital Projects 30,799,918$ 27,812,036$ 10,862,949$ 7,983,613$ Technology 9,176,620$ 9,519,325$ 9,876,091$ 10,220,397$ Debt Service 27,048,807$ 27,876,242$ 28,052,208$ 27,947,774$

Totals 331,391,399$ 339,446,538$ 333,308,114$ 340,587,636$

Objects FY19 FY20 FY21 FY221000 Salaries/Wages 159,769,812$ 166,160,604$ 172,807,029$ 179,719,310$ 2000 Employee Benefits 73,392,404$ 76,649,745$ 80,083,230$ 82,858,522$ 3000 Purchased Services 43,865,237$ 41,640,034$ 25,861,405$ 21,697,869$ 5000 Other Charges 9,719,087$ 9,947,604$ 10,192,389$ 10,455,006$ 6000 Materials & Supplies 12,926,675$ 12,757,827$ 12,022,394$ 13,468,855$ 8000 Capital Outlay 4,701,377$ 4,414,480$ 4,289,459$ 4,440,301$ 9000 Debt Service 27,016,807$ 27,876,242$ 28,052,208$ 27,947,774$

Totals 331,391,399$ 339,446,538$ 333,308,114$ 340,587,636$

Three year Revenue Projections FY19 FY20 FY21 FY22State Sales Tax 25,623,888$ 26,136,366$ 26,659,093$ 27,192,275$ State Funds 116,588,270$ 120,349,911$ 120,751,062$ 121,008,945$ Federal Funds 16,021,221$ 16,021,221$ 16,021,221$ 16,021,221$ City-County Funds 128,492,093$ 127,264,699$ 127,264,699$ 127,264,699$ Other Funds 13,866,009$ 13,866,009$ 13,866,009$ 13,866,009$ Loans, Bonds, Etc. 30,799,918$ 27,812,036$ 10,862,949$ 7,983,613$

Totals 331,391,399$ 331,450,242$ 315,425,033$ 313,336,762$

Cumulative Gap (1)$ (7,996,296)$ (17,883,080)$ (27,250,874)$ Annual Gap (1)$ (7,996,296)$ (9,886,784)$ (9,367,793)$



Outstanding Bonds

SPOTSYLVANIA COUNTY SCHOOL BOARDCONFIRMATION OF BONDS OUTSTANDING

AS OF JUNE 30, 2018

# TITLE ISSUE MATURITY ANNUAL RATES: ORIGINAL ANNUAL PRINCIPALDATE DATE INTEREST FIXED PRINCIPAL PRINCIPAL AMOUNT

RATE (% ) AMOUNT RETIRED OUTSTANDING

1 VPSA97A 11/1/97 7/1/17 4.35 - 5.23 FIXED $8,940,000 $410,000 $0

2 VPSA97B 11/1/97 7/1/17 4.35 - 5.23 FIXED $8,422,232 $494,580 $0

3 VPSA98A 4/1/98 7/1/18 4.10 - 5.35 FIXED $14,975,000 $670,000 $670,000

4 VPSA98B 11/1/98 7/1/18 4.35 - 5.10 FIXED $10,795,000 $435,000 $435,000

5 VPSA98C IRSP 11/1/98 7/1/18 3.60 - 5.10 FIXED $4,345,729 $242,448 $247,440

6 VPSA99A 4/1/99 7/1/19 4.35 - 5.23 FIXED $3,570,000 $90,000 $180,000

7 VPSA00A 5/1/00 7/1/20 4.35 - 5.23 FIXED $7,475,000 $370,000 $1,110,000

8 VPSA01A 5/1/01 7/1/21 4.10 - 5.60 FIXED $10,170,000 $475,000 $1,885,000

9 VPSA01B 11/1/01 7/1/21 3.10 - 5.35 FIXED $9,500,000 $400,000 $1,600,000

10 VPSA02A 5/1/02 7/1/22 3.60 - 5.60 FIXED $17,315,000 $820,000 $4,100,000

11 VPSA02B 11/1/02 7/1/23 2.35 - 5.10 FIXED $11,885,000 $550,000 $2,750,000

12 QSCB 6/23/10 6/1/27 5.31 FIXED $2,630,000 $155,000 $1,395,000

13 GO 11 7/27/11 1/15/31 3.00 - 4.00 FIXED $3,975,956 $246,840 $2,142,577

14 EDA 12 7/18/12 6/1/29 2.00 - 5.00% FIXED $33,785,000 $1,770,000 $24,230,000

15 GO 12 7/26/12 6/1/23 2.00 - 3.00% FIXED $7,210,000 $645,000 $3,195,000

16 EDA 13 8/1/13 6/1/30 2.61% FIXED $11,695,000 $645,000 9,204,000

17 GO 13 8/1/13 6/1/33 2.55% FIXED $11,802,716 $979,116 $6,989,739

18 GO14 8/25/14 6/1/34 2.55% FIXED $20,954,593 $1,206,446 $12,868,065

19 EDA14 8/1/14 6/1/31 2.55% FIXED $26,445,000 $1,305,000 $21,790,000

20 GO 15 8/1/15 6/1/35 2.55% FIXED $27,765,885 $2,924,369 $22,419,547

21 GO 16 9/6/16 6/1/36 1.64% FIXED $19,615,000 $1,925,000 $16,120,000

22 GO 17 8/1/15 6/1/35 2.55% FIXED $24,440,000 $1,695,000 $22,745,000

GRAND TOTAL $297,712,111 $18,453,799 $156,076,369County Amortization Schedule: $18,453,799 $156,076,369

Difference: (0) (0)

VPSA/IDA/EDA LOANS:



Student Enrollment Trends and Forecast

Beginning in FY 2017, the methodology used in projecting student enrollment is based on the completion of new residential units in respective attendance zones as well as birth dates and student progression. Residential projects and their potential impact on school enrollments will continue to be monitored and the school division will continue to work with the County Planning Department in this process to update this information accordingly. The FY 2018 (10/1/2017) total student enrollment (including Pre-Kindergarten Speech, Head Start, Early Childhood Special Education, and the Virginia Preschool Initiative (VPI) program) was 23,814, an increase of 222 students or 1% increase from FY 2017 (10/1/2016) enrollment of 23,592. The projected enrollment trends for the Division are on a rise due to further residential development in the county. The Division continues to see a significant increase in special education enrollment. The shifting trend of increases to the students in Special Education has a significant impact on the division’s budget as Special Education students require more resources in order to meet their needs. The Division is dedicated to providing a quality education to all students.

Student Enrollment Trends



Average Daily Membership (ADM) Per the Virginia Department of Education “Fall Membership is determined by counting all Virginia public school students enrolled on September 30th of the current school year. The Funded Fall Membership is calculated based on school-age students in kindergarten through grade 12.” In contrast per VDOE the “Average daily membership is determined by dividing the TOTAL aggregate daily membership by the number of days school was in session, from the first day of the school term through the last school day in March” Fiscally, the ADM count is very important to each district as it is used for the basis funding distribution by the State. Although the Fiscal Year’s 2016 to 2018 show signs of a decline, it is projected that Fiscal Year’s 2019 and future years divisions Average Daily Membership will be on the incline.

23,290

23,315

23,094

23,076

23,184

23,186

22,950 23,000 23,050 23,100 23,150 23,200 23,250 23,300 23,350

FY14 Actual

FY15 Actual

FY16 Actual

FY17 Actual

FY18 Actual

FY19 (Projected)

ADM as of March 31



Student Demographics Student demographics by ethnicity is reported to the Virginia Department of Education as part of the Annual School Report and is based off the divisions Fall Membership. The ethnic composition of Spotsylvania County Public Schools for FY 2018 student enrollment is shown in the chart below. The source for the school division’s ethnicity data is the Virginia Department of Education Fall Membership Reports.

3,757

50

600

4,371

36

13,368

1,612

0 2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000

Hispanic/of any Race

American Indian/Alaska Native

Asian

Black or African American

Native Hawaiian/Pacific Islander

White

Two or more races

Hispanic/of any Race

AmericanIndian/Alaska

NativeAsian

Black orAfrican

American

NativeHawaiian/Paci

fic IslanderWhite Two or more

races

Spotsylvania County 3,757 50 600 4,371 36 13,368 1,612

Spotsylvania County Public Schools

http://www.doe.virginia.gov/statistics_reports/enrollment/fall_membership/report_data.shtml



Student Support Services Students with Disabilities Trend Data

Disability Category12/1/2007 Students

12/1/2008 Students

12/1/2009 Students

12/1/2010 Students

12/1/2011 Students

12/1/2012 Students

12/1/2013 Students

12/1/2014 Students

12/1/2015 Students

12/1/16Students

12/1/17Students

Intellectual Disabilities (ID) 176 178 176 156 151 147 142 138 151 151 165

Hearing Impairments (HI) 33 25 33 29 28 22 20 21 23 30 30

Speech or Language Impairments (SLI) 551 600 578 574 580 520 512 538 533 539 557

Visual Impairments (VI) 8 12 17 17 13 15 18 13 12 10 9

Emotional Disturbance (ED) 205 187 165 153 153 157 152 161 173 175 184

Orthopedic Impairments (OI) 16 21 21 23 19 18 21 18 18 18 14

Other Health Impairments (OHI) 442 452 430 428 437 446 484 499 545 568 588

Specific Learning Disabilities (SLD) 1,207 1,107 1,007 925 898 839 844 832 823 786 811

Deaf-Blindness (DB) 0 0 0 1 1 1 3 2 2 2 2

Multiple Disabilities (MD) 20 26 24 27 30 37 31 32 29 35 37

Autism (AUT) 137 178 206 216 226 252 270 293 322 372 420

Traumatic Brain Injury (TBI) 6 5 6 5 5 7 6 6 6 6 7

Developmental Delay (DD) 218 86 89 125 135 162 180 203 197 189 211

Severe Disability (SD) Retired 2009 27 30 30 19 11 0 0 0 0 0 0

Total 3,046 2,907 2,782 2,698 2,687 2,623 2,683 2,756 2,834 2,881 3,035

Student with Disabilities Enrollment Trends

Special Education Budget Allocation Trend Data

FiscalYear Budget

2013Actual 31,833,743$

2014 Actual 32,809,623$

2015Actual 34,980,733$

2016Actual 37,525,044$

2017 Actual 40,117,178$

2018Adopted 40,086,072$

2019Adopted 44,736,643$

Total 262,089,036$





Variance Change

1121 COMP OF TEACHERS 13,464,781$ 13,957,009$ 14,396,874$ 14,832,696$ 15,516,860$ 684,164$ 4.6%1123 COORDINATOR 151,800 150,529 151,472 161,392 147,216 (14,176) (8.8%)1141 COMP OF TEACHER ASS'TS 5,191,506 5,344,103 6,153,450 4,736,673 5,283,608 546,935 11.5%1147 EDUCATIONAL DIAGNOSTICIAN 89,371 74,432 79,719 - - - 0.0%1151 HOURLY PARA - - - - 1,182,427 1,182,427 100.0%1520 COMP OF SUB TEACHERS 331,310 435,447 396,888 294,990 469,630 174,640 59.2%1610 SUPPLEMENTAL PAY 42,736 32,842 11,483 28,511 30,833 2,322 8.1%2100 FICA 1,373,624 1,428,969 1,516,186 1,429,397 1,590,348 160,951 11.3%2210 VRS (PLAN 1 & 2) 2,375,810 2,216,140 2,169,943 2,537,783 2,452,055 (85,728) (3.4%)2220 VRS (HYBRID) 131,111 315,936 528,035 603,311 758,529 155,218 25.7%2300 HOSPITALIZATION 3,473,036 3,634,553 4,096,218 4,463,383 4,515,276 51,893 1.2%2310 DENTAL INSURANCE 206,256 213,630 248,300 203,127 219,539 16,412 8.1%2400 GROUP LIFE INSURANCE 205,755 214,538 240,932 252,134 268,231 16,097 6.4%2500 DISABILITY INS (PLAN 1&2) 46,139 44,145 41,172 43,068 43,181 113 0.3%2510 DISABILITY INS (HYBRID) 2,886 7,450 12,012 12,341 15,897 3,556 28.8%2750 RETIREE HEALTH CREDIT 183,261 191,075 204,219 236,737 245,708 8,971 3.8%3000 PURCHASED SERVICES 818,503 900,410 963,314 866,998 1,247,202 380,204 43.9%3001 PROFESSIONAL IMPROVEMENT - 478 - - - - 0.0%3002 PRINTING/BINDING 493 25 265 724 724 - 0.0%5401 LEASE/RENTALS 1,032 430 - 1,032 - (1,032) (100.0%)5500 TRAVEL 18,963 17,596 23,111 40,201 40,201 - 0.0%6000 MATERIALS & SUPPLIES 126,715 141,105 178,860 143,100 151,437 8,337 5.8%6034 ASSISTIVE TECHNOLOGY 7,189 7,006 37,145 32,300 32,300 - 0.0%

Total 28,242,277$ 29,327,849$ 31,449,597$ 30,919,898$ 34,211,203$ 3,291,305$ 10.6%

1134 COMP OF SOCIAL WORKERS 663,365$ 927,396$ 965,243$ 967,358$ 1,242,134$ 274,776$ 28.4%1600 COMP - SUPPLEMENTS 2,116 2,116 2,116 2,116 2,116 - 0.0%1610 SUPPLEMENTAL PAY 5,827 6,502 7,600 5,382 5,382 - 0.0%2100 FICA 48,288 67,534 70,020 70,203 86,509 16,306 23.2%2210 VRS (PLAN 1 & 2) 89,883 111,838 119,573 135,242 172,140 36,898 27.3%2220 VRS (HYBRID) 6,293 18,359 20,234 22,976 22,958 (18) (0.1%)2300 HOSPITALIZATION 113,294 145,435 170,307 182,078 251,623 69,545 38.2%2310 DENTAL INSURANCE 6,819 8,653 10,584 8,533 13,294 4,761 55.8%2400 GROUP LIFE INSURANCE 7,893 11,085 12,423 12,700 16,300 3,600 28.3%2500 DISABILITY INS (PLAN 1&2) 1,650 2,090 2,112 2,150 2,862 712 33.1%2510 DISABILITY INS (HYBRID) 143 434 456 465 483 18 3.9%2750 RETIREE HEALTH CREDIT 7,031 9,883 10,534 11,925 14,931 3,006 25.2%3000 PURCHASED SERVICES 148,571 220,364 310,260 154,675 498,800 344,125 222.5%5500 TRAVEL 10,642 13,602 13,510 8,468 8,468 - 0.0%6000 MATERIALS & SUPPLIES 168 1,143 1,425 1,184 1,184 - 0.0%

Total 1,111,982$ 1,546,432$ 1,716,397$ 1,585,455$ 2,339,185$ 753,730$ 47.5%

Special Ed - All FundsExpenditure Trends by Function and Object







Variance Change

1121 COMP OF TEACHERS -$ -$ -$ -$ 44,455$ 44,455$ 100.0%2100 FICA - - - - 3,242 3,242 100.0%2220 VRS (HYBRID) - - - - 6,971 6,971 100.0%2300 HOSPITALIZATION - - - - 7,760 7,760 100.0%2310 DENTAL INSURANCE - - - - 297 297 100.0%2400 GROUP LIFE INSURANCE - - - - 582 582 100.0%2510 DISABILITY INS (HYBRID) - - - - 147 147 100.0%2750 RETIREE HEALTH CREDIT - - - - 533 533 100.0%

Total -$ -$ -$ -$ 63,988$ 63,988$ 100.0%

1110 COMP OF DIRECTORS 122,750$ 126,433$ 128,962$ 131,542$ 247,692$ 116,150$ 88.3%1121 COMP OF TEACHERS 69,690 71,781 73,217 74,682 77,670 2,988 4.0%1123 COORDINATOR 245,007 296,755 351,649 358,684 280,425 (78,259) (21.8%)1124 COMP OF INST SUPERVISORS 90,115 92,819 94,676 96,570 92,451 (4,119) (4.3%)1141 COMP OF TEACHER ASS'TS 4,827 - - - - - 0.0%1150 COMP OF CLERICAL STAFF 225,257 239,027 238,581 241,211 248,750 7,539 3.1%1600 COMP - SUPPLEMENTS 6,348 6,348 6,348 6,348 12,322 5,974 94.1%1610 SUPPLEMENTAL PAY 1,031 106 588 4,204 3,253 (951) (22.6%)2100 FICA 55,513 60,709 65,086 67,175 69,899 2,724 4.1%2210 VRS (PLAN 1 & 2) 104,630 110,868 125,107 148,356 150,420 2,064 1.4%2300 HOSPITALIZATION 87,692 81,715 95,328 116,128 105,607 (10,521) (9.1%)2310 DENTAL INSURANCE 5,189 4,693 5,506 5,056 4,760 (296) (5.9%)2400 GROUP LIFE INSURANCE 8,587 9,416 11,144 11,907 12,567 660 5.5%2500 DISABILITY INS (PLAN 1&2) 1,844 1,987 2,137 2,377 2,514 137 5.8%2750 RETIREE HEALTH CREDIT 7,649 8,387 9,431 11,181 11,512 331 3.0%3000 PURCHASED SERVICES 186,343 135,979 194,047 168,499 293,729 125,230 74.3%3001 PROFESSIONAL IMPROVEMENT 29,325 20,706 26,557 21,979 41,856 19,877 90.4%3002 PRINTING/BINDING 430 18 416 - - - 0.0%3180 LEGAL FEES 25,768 188,468 55,429 44,514 44,514 - 0.0%3320 MAINTENANCE CONTRACTS 843 62 - 720 720 - 0.0%3420 IN-LIEU-OF TRANSPORTATION - - - 17,883 - (17,883) (100.0%)3600 ADVERTISING - - - 244 244 - 0.0%3840 REGIONAL TUITION 1,461,523 2,113,881 1,926,305 2,447,794 2,447,794 - 0.0%5203 TELEPHONE - - - 425 425 - 0.0%5401 LEASE/RENTALS 3,641 2,993 3,157 6,221 6,221 - 0.0%5500 TRAVEL 6,577 6,567 5,672 8,833 8,833 - 0.0%6000 MATERIALS & SUPPLIES 6,305 9,965 11,400 6,021 8,021 2,000 33.2%6001 OFFICE SUPPLIES 6,875 4,834 7,505 6,899 6,899 - 0.0%6042 PARENT EDUCATION SUPPLIES 1,228 1,996 720 1,500 1,500 - 0.0%6500 DONATIONS-SPECIAL PROGRAM - 981 - 1,000 1,000 - 0.0%

Total 2,764,987$ 3,597,495$ 3,438,968$ 4,007,953$ 4,181,598$ 173,645$ 4.3%








Variance Change

1123 COORDINATOR 89,899$ 92,596$ 96,615$ 96,337$ 98,264$ 1,927$ 2.0%1150 COMP OF CLERICAL STAFF 34,843 34,733 35,428 36,137 37,598 1,461 4.0%2100 FICA 8,892 9,079 9,421 9,630 9,681 51 0.5%2210 VRS (PLAN 1 & 2) 18,085 17,903 19,040 21,620 21,303 (317) (1.5%)2300 HOSPITALIZATION 17,994 18,053 19,828 21,253 20,184 (1,069) (5.0%)2310 DENTAL INSURANCE 986 986 1,109 893 893 (1) (0.1%)2400 GROUP LIFE INSURANCE 1,484 1,515 1,701 1,735 1,780 45 2.6%2500 DISABILITY INS (PLAN 1&2) 320 326 331 337 344 7 2.0%2750 RETIREE HEALTH CREDIT 1,322 1,350 1,439 1,629 1,630 1 0.1%5203 TELEPHONE - - 797 - 1,325 1,325 100.0%

Total 173,825$ 176,540$ 185,710$ 189,571$ 193,002$ 3,431$ 1.8%

1139 COMP OF THERAPISTS 401,381$ 444,436$ 405,003$ 631,560$ 756,444$ 124,884$ 19.8%1339 THERAPISTS - PART-TIME 87,978 99,830 121,592 73,836 73,836 - 0.0%1520 COMP OF SUB TEACHERS - - - 2,000 2,000 - 0.0%1600 COMP - SUPPLEMENTS 8,432 6,311 6,337 6,348 10,580 4,232 66.7%2100 FICA 36,259 40,931 39,483 51,318 59,629 8,311 16.2%2210 VRS (PLAN 1 & 2) 52,551 39,307 41,779 85,068 77,671 (7,397) (8.7%)2220 VRS (HYBRID) 6,977 19,928 18,253 16,062 39,698 23,636 147.2%2300 HOSPITALIZATION 56,106 49,313 57,279 129,573 140,422 10,849 8.4%2310 DENTAL INSURANCE 3,341 2,793 3,334 6,151 6,650 499 8.1%2400 GROUP LIFE INSURANCE 4,885 4,967 5,364 8,118 9,806 1,688 20.8%2500 DISABILITY INS (PLAN 1&2) 902 797 715 1,358 1,304 (54) (4.0%)2510 DISABILITY INS (HYBRID) 159 455 417 325 835 510 157.1%2750 RETIREE HEALTH CREDIT 4,352 4,424 4,545 7,622 8,982 1,360 17.8%3000 PURCHASED SERVICES 704,628 683,428 887,784 488,516 493,697 5,181 1.1%3110 MEDICAL SERVICES 1,143 562 441 3,702 3,702 - 0.0%5500 TRAVEL 6,668 5,590 4,300 10,769 10,769 - 0.0%

Total 1,375,761$ 1,403,071$ 1,596,628$ 1,522,326$ 1,696,026$ 173,700$ 11.4%

1132 COMP OF PSYCHOLOGISTS 703,061$ 799,005$ 844,771$ 997,928$ 1,053,699$ 55,771$ 5.6%1600 COMP - SUPPLEMENTS 9,309 2,645 2,645 2,645 2,645 - 0.0%2100 FICA 52,138 58,719 62,127 74,034 77,513 3,479 4.7%2210 VRS (PLAN 1 & 2) 88,629 90,149 95,817 126,900 137,355 10,455 8.2%2220 VRS (HYBRID) 6,717 14,760 21,683 27,815 19,725 (8,090) (29.1%)2300 HOSPITALIZATION 62,293 72,474 78,537 108,370 116,819 8,449 7.8%2310 DENTAL INSURANCE 3,423 4,053 4,510 4,664 7,640 2,976 63.8%2400 GROUP LIFE INSURANCE 7,835 8,951 10,439 12,419 13,123 704 5.7%2500 DISABILITY INS (PLAN 1&2) 1,691 1,790 1,793 2,153 2,393 240 11.1%2510 DISABILITY INS (HYBRID) 154 350 488 562 415 (147) (26.1%)2750 RETIREE HEALTH CREDIT 6,970 7,973 8,840 11,661 12,021 360 3.1%









Variance Change

3000 PURCHASED SERVICES 61,218 128,935 185,602 9,060 23,980 14,920 164.7%5500 TRAVEL 7,141 6,511 4,892 10,681 10,681 - 0.0%6000 MATERIALS & SUPPLIES 40,355 21,876 21,995 17,076 17,076 - 0.0%6500 DONATIONS-SPECIAL PROGRAM - 492 460 500 500 - 0.0%

Total 1,050,935$ 1,218,682$ 1,344,600$ 1,406,468$ 1,495,585$ 89,117$ 6.3%

1123 COORDINATOR 95,554$ 85,391$ 78,777$ 96,262$ 100,152$ 3,890$ 4.0%1150 COMP OF CLERICAL STAFF - - 36,749 41,894 43,587 1,693 4.0%2100 FICA 7,162 6,007 8,107 9,778 10,072 294 3.0%2210 VRS (PLAN 1 & 2) 14,017 11,975 18,853 22,547 22,538 (9) 0.0%2300 HOSPITALIZATION 13,193 21,122 30,233 34,256 32,534 (1,722) (5.0%)2310 DENTAL INSURANCE 630 1,208 1,766 1,488 1,488 - 0.0%2400 GROUP LIFE INSURANCE 1,150 1,014 1,685 1,810 1,883 73 4.0%2500 DISABILITY INS (PLAN 1&2) 262 233 353 378 390 12 3.2%2750 RETIREE HEALTH CREDIT 1,025 903 1,426 1,699 1,725 26 1.5%

Total 132,993$ 127,854$ 177,949$ 210,112$ 214,369$ 4,257$ 2.0%

3420 IN-LIEU-OF TRANSPORTATION -$ 3,458$ 1,007$ 3,000$ 42,826$ 39,826$ 1327.5%3430 TRANS SERVICE BY CONTRACT 46,843 39,715 117,640 151,000 206,800 55,800 37.0%

Total 46,843$ 43,173$ 118,646$ 154,000$ 249,626$ 95,626$ 62.1%

1123 COORDINATOR 56,637$ 58,337$ 60,942$ 60,695$ 63,123$ 2,428$ 4.0%2100 FICA 4,038 4,141 4,326 4,273 4,275 2 0.1%2210 VRS (PLAN 1 & 2) 8,212 8,202 8,723 9,905 9,898 (7) (0.1%)2300 HOSPITALIZATION 10,217 11,146 12,352 13,122 12,423 (699) (5.3%)2310 DENTAL INSURANCE 602 657 747 595 595 - 0.0%2400 GROUP LIFE INSURANCE 674 694 780 795 827 32 4.0%2500 DISABILITY INS (PLAN 1&2) 148 152 154 157 162 5 3.1%2750 RETIREE HEALTH CREDIT 600 618 660 747 757 10 1.4%

Total 81,130$ 83,948$ 88,683$ 90,289$ 92,060$ 1,771$ 2.0%

Grand Total 34,980,733$ 37,525,044$ 40,117,178$ 40,086,072$ 44,736,643$ 4,650,571$ 11.6%







FY15 FY16 FY17 FY18 FY19 %Actual Actual Actual Adopted


Variance Change

1110 COMP OF DIRECTORS 1.0000 1.0000 1.0000 1.0000 2.0000 1.0000 100.0%

1121 COMP OF TEACHERS 256.0000 260.0000 275.0000 276.0000 284.9999 8.9999 3.3%

1123 COORDINATOR 8.0000 9.0000 10.0000 10.0000 9.0000 (1.0000) (10.0%)

1124 COMP OF INST SUPERVISORS 1.0000 1.0000 1.0000 1.0000 1.0000 - 0.0%

1132 COMP OF PSYCHOLOGISTS 9.0000 13.0000 14.0000 15.0000 15.0000 - 0.0%

1134 COMP OF SOCIAL WORKERS 12.0000 14.0000 17.0000 17.0000 22.0000 5.0000 29.4%

1139 COMP OF THERAPISTS 8.4000 7.4000 8.4000 11.4000 13.4000 2.0000 17.5%

1141 COMP OF TEACHER ASS'TS 176.0500 181.0500 187.0500 186.0500 200.0500 14.0000 7.5%

1147 EDUCATIONAL DIAGNOSTICIAN 2.0000 1.0000 1.0000 - - - 0.0%

1150 COMP OF CLERICAL STAFF 7.0500 7.0500 8.0000 8.0000 8.0000 - 0.0%

Grand Total 480.5000 494.5000 522.4500 525.4500 555.4499 29.9999 5.7%

FTE Trends by Object - Operating BudgetSpecial Education (Programs 200-299)



School Based Allocations

FY15 FY16 FY17 FY18 FY19Actual Actual Actual Actual Adopted

Budget

Actual Actual Actual Actual Adopted Budg$ Variance% Change100 LOCAL 250,587$ 248,773$ 220,416$ 265,310$ 249,754$ (15,556)$ (5.9%)300 CAREER AND TECHNICAL ED 8,450 5,877 7,937 7,564 7,064 (500) (6.6%)

Total 259,038$ 254,650$ 228,353$ 272,874$ 256,818$ (16,056)$ (5.9%)

Actual Actual Actual Actual pted Budget Variance % Change100 LOCAL 378,736$ 364,488$ 360,009$ 405,960$ 419,901$ 13,941$ 3.4%200 SPECIAL EDUCATION 1,032 430 - 1,032 - (1,032) (100.0%)300 CAREER AND TECHNICAL ED 19,008 25,199 24,792 24,398 26,794 2,396 9.8%

Total 398,776$ 390,117$ 384,801$ 431,390$ 446,695$ 15,305$ 3.5%

Actual Actual Actual Actual pted Budget Variance % Change100 LOCAL 2,040,394$ 1,764,208$ 1,669,451$ 1,564,595$ 1,558,472$ (6,123)$ (0.4%)200 SPECIAL EDUCATION 26,651 24,481 24,398 - 29 29 -300 CAREER AND TECHNICAL ED 166,729 166,944 162,476 162,117 161,177 (940) (0.6%)400 GIFTED AND TALENTED ED 35,809 36,362 35,636 36,324 36,187 (137) (0.4%)

Total 2,269,583$ 1,991,994$ 1,891,961$ 1,763,036$ 1,755,865$ (7,171)$ (0.4%)

Actual Actual Actual Actual pted Budget Variance % Change300 CAREER AND TECHNICAL ED -$ -$ 1,500$ 1,500$ 1,500$ -$ -

Total -$ -$ 1,500$ 1,500$ 1,500$ -$ 0.0%

100 LOCAL 2,669,717$ 2,377,470$ 2,249,876$ 2,235,865$ 2,228,127$ (7,738)$ 200 SPECIAL EDUCATION 27,683 24,911 24,398 1,032 29 (1,003) 300 CAREER AND TECHNICAL ED 194,187 198,019 196,705 195,579 196,535 956 400 GIFTED AND TALENTED ED 35,809 36,362 35,636 36,324 36,187 (137)

Total 2,927,397$ 2,636,762$ 2,506,615$ 2,468,800$ 2,460,878$ (7,922)$

CAPITAL OUTLAY

$ Variance

% Change

Object / Program

PURCHASED SERVICES

Expenditure Trends - Operating BudgetSchool Based Allocations

OTHER CHARGES

MATERIALS & SUPPLIES

(0.3%)(97.2%)

0.5%(0.4%)(0.3%)



SchoolFY15

ActualFY16

ActualFY17

Actual

FY18AdoptedBudget

FY19 Adopted Budget

Battlefield 68,856$ 60,899$ 58,394$ 56,288$ 56,288$ Berkeley 45,362 36,678 34,197 33,773 33,773 Brock Road 78,661 67,964 64,487 64,451 64,451 Cedar Forest 70,957 63,687 59,623 60,645 60,645 Chancellor 47,663 38,180 35,720 35,610 35,611 Courthouse Road 80,285 70,375 66,196 70,939 70,939 Courtland 59,292 53,536 49,002 50,152 50,153 Harrison Road 79,265 64,983 67,016 67,612 67,612 Lee Hill 75,249 56,786 58,956 57,468 57,468 Livingston 51,325 42,978 39,628 40,356 40,356 Parkside 71,424 62,902 58,561 58,859 58,859 Riverview 69,562 59,082 56,626 54,769 54,769 Robert E. Lee 59,189 48,712 46,333 45,763 45,763 Salem 68,183 63,880 56,107 59,914 59,914 Smith Station 79,283 67,423 62,549 65,739 65,739 Spotswood 62,455 51,644 48,400 47,705 47,705 Wilderness 74,924 66,964 63,086 62,246 62,246 Elementary Schools Subtotal $ 1,141,935 $ 976,673 $ 924,881 $ 932,289 $ 932,291

Battlefield 118,823$ 99,068$ 94,646$ 94,136$ 94,136$ Chancellor 111,108 101,088 97,677 95,750 95,750 Freedom 111,287 100,431 96,018 96,373 92,436 Ni River 99,689 90,952 85,967 84,583 80,647 Post Oak 104,219 91,968 88,390 88,649 90,507 Spotsylvania 112,474 102,800 98,134 96,842 96,842 Thornburg 95,981 88,769 83,273 83,430 79,623 Middle Schools Subtotal $ 753,581 $ 675,076 $ 644,105 $ 639,763 $ 629,941

Chancellor 176,460$ 165,374$ 157,027$ 152,017$ 154,947$ Courtland 170,350 163,765 149,025 145,928 145,928Massaponax 215,548 206,385 191,352 184,078 183,046Riverbend 219,492 213,346 203,857 190,523 190,523Spotsylvania 169,049 152,589 155,647 141,443 141,443Spotsylvania Career & Technical Center 80,982 83,554 80,724 82,759 82,759High Schools Subtotal $ 1,031,881 $ 985,013 $ 937,632 $ 896,748 $ 898,646 Grand Total 2,927,397$ 2,636,762$ 2,506,618$ 2,468,800$ 2,460,878$

Middle Schools - Grades 6-8

High Schools - Grades 9-12

Expenditure Trends - Operating BudgetSchool Based Allocation Trends

Elementary Schools - Grades K-5



FY18 Adopted

FY19 Adopted (Position) (Type)

Instructional 25.00$ 25.00$ Adult Education Teacher Hourly

25.00$ 25.00$ Homebound Teacher Hourly20.00$ 20.00$ Extra/Co Curriculum Interpreting (Level I & Level II Skilled) Hourly25.00$ 25.00$ Extra/Co Curriculum Interpreting (Level III Skilled) Hourly16.89$ 17.57$ Substitute Bookkeeper Hourly16.12$ 16.77$ Substitute Bookkeeper/Secretary Hourly

173.81$ 180.76$ Substitute Nurse, Non-Bachelor's Degree Daily195.82$ 203.65$ Substitute Nurse, Bachelor's Degree Daily14.68$ 15.26$ Substitute Secretary Hourly

105.00$ 105.00$ Online Blended Facilitator Daily65.00$ 70.00$ Substitute Paraeducator Daily85.00$ 90.00$ Substitute Teacher, Degreed Daily70.00$ 75.00$ Substitute Teacher, Non-degreed Daily

175.00$ 180.00$ Substitute Teacher, Long-term, endorsed Daily125.00$ 130.00$ Substitute Teacher, Long-term, non-endorsed Daily25.00$ 25.00$ Summer School Teacher, Librarian, Sub/ Hourly Teacher Hourly13.50$ 13.50$ Summer School Paraeducator/Hourly Paraeducator Hourly25.00$ 25.00$ SOL Remediation Hourly25.00$ 25.00$ Light & Sound Technician Hourly30.00$ 30.00$ Athletic Trainer Hourly

Administration12.50$ 12.50$ High School Clinic Assistants Hourly

Transportation

Employee's Hourly Rate Employee's Hourly Rate Activity Route HourlyEmployee's Hourly Rate Employee's Hourly Rate Field Trips HourlyEmployee's Hourly Rate Employee's Hourly Rate First Aid/CPR Training HourlyEmployee's Hourly Rate Employee's Hourly Rate Governor's School Route Hourly

9.89$ 10.28$ Non-contracted Bus Aide Hourly15.91$ 16.55$ Non-contracted Bus Driver Hourly

Employee's Hourly Rate Employee's Hourly Rate Training Classes HourlyEmployee's Hourly Rate Employee's Hourly Rate Vocational Route HourlyEmployee's Hourly Rate Employee's Hourly Rate Summer School Driver (Contracted during year) HourlyEmployee's Hourly Rate Employee's Hourly Rate Summer School Driver Assistant (Contracted during year) HourlyEmployee's Hourly Rate Employee's Hourly Rate Transportation Hotline Hourly

7.25$ 7.25$ Bus Driver Training Hourly7.25$ 7.25$ Bus Aide Training Hourly

Maintenance11.50$ 11.50$ Maintenance, Part-time grounds Hourly9.50$ 9.50$ Substitute Custodian Hourly

10.00$ 10.00$ Hourly Custodian HourlyFood Service

9.50$ 9.50$ Café Monitors Hourly

Rates for Substitutes/Hourly Employees2018-2019 Adopted Budget



Stipends

LevelFY18

AdoptedFY19

Adopted

Elementary School Supplements

FY18 Adopted

FY19 Adopted

Grade Level Chairperson 491.00$ 500.00$ Special Education Chairperson 1,000.00$ 1,000.00$ Mentor Teacher 491.00$ 500.00$ Extra Duty Assignments 491.00$ 500.00$

Middle School SupplementsFY18

AdoptedFY19

AdoptedAthletic Director 2,772.00$ 2,772.00$ Middle School Coach 1,455.00$ 1,500.00$ Band 1,195.00$ 1,216.00$ Chorus 1,195.00$ 1,216.00$ Strings 1,195.00$ 1,216.00$ James Farmer Sponsor 772.00$ 786.00$ Honor Society Sponsor 491.00$ 500.00$ SCA Sponsor 491.00$ 500.00$ Year Book Sponsor 491.00$ 500.00$ Drama Sponsor 491.00$ 500.00$ Subject Area Coordinator 983.00$ 1,000.00$ Special Education Chairperson 1,000.00$ 1,000.00$ Lead Teacher - MS World Languages 491.00$ 500.00$ Mentor Teacher 491.00$ 500.00$ Webmaster 491.00$ 500.00$ Certamen (Latin) 491.00$ 500.00$ Debate 491.00$ 500.00$

Post Season Game/Events (Per Game)FY18

AdoptedFY19

AdoptedFootball 71.00$ 71.00$ Field Hockey 60.00$ 60.00$ Cross Country 49.00$ 49.00$ Basketball 49.00$ 49.00$ All Others 44.00$ 44.00$



Stipends

LevelFY18

AdoptedFY19

Adopted

High School SupplementsFY18

AdoptedFY19

AdoptedAdvanced Placement Coordinators 1,965.00$ 2,000.00$ Battle of the Brains 1,516.00$ 1,543.00$ Certamen (Latin) 491.00$ 500.00$ Debate Team Coach 1,473.00$ 1,500.00$ Department Chairperson 2,116.00$ 2,116.00$ Drama Director 2,495.00$ 2,539.00$ Forensics Coach 1,473.00$ 1,500.00$ James Farmer Coordinator 2,116.00$ 2,116.00$ James Farmer Sponsor 772.00$ 786.00$ Magazine Sponsor 983.00$ 1,000.00$ Mentor Teacher 491.00$ 500.00$ National Honor Society Sponsor 1,516.00$ 1,543.00$ Newspaper Sponsor 2,064.00$ 2,101.00$ SCA Sponsor 2,064.00$ 2,101.00$ Year Book Sponsor 2,064.00$ 2,101.00$ Baseball – Assistant 1,965.00$ 2,000.00$ Baseball – Head 2,456.00$ 2,500.00$ Boys’ Basketball – Assistant 1,965.00$ 2,000.00$ Boys’ Basketball – Head 2,947.00$ 3,000.00$ Boys' Lacrosse - Head 2,500.00$ 2,500.00$ Boys' Lacrosse - Assistant 2,000.00$ 2,000.00$ Boys' Soccer – Assistant 1,965.00$ 2,000.00$ Boys' Soccer – Head 2,456.00$ 2,500.00$ Boys’ Tennis – Head 1,965.00$ 2,000.00$ Boys’ Track – Assistant 1,965.00$ 2,000.00$ Boys’ Track – Head 2,456.00$ 2,500.00$ Cheerleader – Assistant 1,965.00$ 2,000.00$ Cheerleader – Head 2,456.00$ 2,500.00$ Cheerleader – Competitive Cheer Coach 1,965.00$ 2,000.00$ Chorus 2,495.00$ 2,539.00$ Cross Country – Assistant (For >30) 1,965.00$ 2,000.00$ Cross Country – Head 2,456.00$ 2,500.00$ Field Hockey – Assistant 1,965.00$ 2,000.00$ Field Hockey – Head 2,456.00$ 2,500.00$ Football – Assistant 2,456.00$ 2,500.00$ Football – Head 3,831.00$ 3,900.00$



Stipends

LevelFY18

AdoptedFY19

Adopted

High School SupplementsFY18

AdoptedFY19

AdoptedGirls’ Basketball – Assistant 1,965.00$ 2,000.00$ Girls’ Basketball – Head 2,947.00$ 3,000.00$ Girls' Lacrosse - Head 2,500.00$ 2,500.00$ Girls' Lacrosse - Assistant 2,000.00$ 2,000.00$ Girls' Soccer – Assistant 1,965.00$ 2,000.00$ Girls' Soccer – Head 2,456.00$ 2,500.00$ Girls’ Tennis – Head 1,965.00$ 2,000.00$ Girls’ Track – Assistant 1,965.00$ 2,000.00$ Girls’ Track – Head 2,456.00$ 2,500.00$ Golf – Head 1,965.00$ 2,000.00$ Indoor Track - Assistant 1,474.00$ 1,500.00$ Indoor Track - Head 1,965.00$ 2,000.00$ Marching Band – Assistant 2,064.00$ 2,101.00$ Marching Band – Director 3,143.00$ 3,199.00$ Softball – Assistant 1,965.00$ 2,000.00$ Softball – Head 2,456.00$ 2,500.00$ Strings 1,516.00$ 1,543.00$ Swimming – Assistant 1,965.00$ 2,000.00$ Swimming - Head 2,456.00$ 2,500.00$ Volley Ball – Assistant 1,965.00$ 2,000.00$ Volley Ball – Head 2,456.00$ 2,500.00$ Webmaster 491.00$ 500.00$ Wrestling – Assistant 1,965.00$ 2,000.00$ Wrestling – Head 2,456.00$ 2,500.00$



Athletic Fee In FY 2011, the school division implemented a $100 athletic fee per sport per student. The Athletic Fee was instituted to assist the Division in covering the following expenses: transportation supplement for high schools, 9th grade coaching stipends, transportation supplement for middle schools, and all middle school sports coaches. In FY19, the School Board eliminated the Athletic Fee. The $171,651 in loss in revenues was backfilled by other revenue sources.

Athletic Fee Trends FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 $100.00 $100.00 $100.00 $100.00 $100.00 $75.00 $75.00 $50.00

Athletic Revenue Trends are as follows:

FY14 FY15 FY16 FY17 FY18 $ %Account Number Other Funds

Actual Actual Actual Adopted Budget

Adopted Budget

Variance Change

HIGH SCH ATHLETIC FEE 238,435$ 246,900$ 189,160$ 177,611$ 118,407$ (59,204)$ (33.3%)MIDDLE SCH ATHLETIC FEE 116,684 110,529 79,705 79,852 53,244 (26,608) (33.3%)Grand Total 355,119$ 357,429$ 268,865$ 257,463$ 171,651$ (85,812)$ (33.3%)

Operating Budget (All Funds) Revenue - Athletic Fee



Performance Measures Trends in SOL Test Scores – On the Rise All students in Virginia’s public schools must participate in the Standards of Learning (SOL) testing program. Division scores are posted at www.scs.k12.va.us and the state’s Web site (http://www.pen.k12.va.us/), along with the test scores of other school divisions. Tests are administered in each of the four core curriculum areas (English, history, mathematics, and science). School staff continues to work diligently in every classroom to ensure continuous improvement. State Accreditation – Evidence of Quality Accreditation is an individual school rating determined by the Virginia Department of Education that averages the results of all students on English, mathematics, history, and science SOL tests. All Spotsylvania County Public Schools are “Accredited” by the Virginia Department of Education for the school year 2017.

School Year

2011

2012

2013

2014

2015

2016

2017

2018

# of Schools 29 of 29 29 of 29 29 of 29 29 of 29 29 of 29 29 of 29 29 of 29 29 of 29

Percentage of Free and Reduced-Price Meals The National School Lunch Program is a federally assisted meal program. Any child at a participating school may purchase a meal through the National School Lunch Program. Children from families with incomes at or below 130 percent of the poverty level are eligible for free meals. Those with incomes between 130 percent and 185 percent of the poverty level are eligible for reduced‐price meals, for which students can be charged no more than 40 cents. With the national recession in 2009, Spotsylvania County Public Schools' percentage of free and reduced price meals for students has continued to increase. Eight years of trend data is shown below. According to the Virginia Department of Education, Office of School Nutrition, the State Wide total of Free and Reduced-Price Meals is 44.31% for the FY 2018 School Year. The source for the percentage of free and reduced-price meals trend data is the Virginia Department of Education website – National School Lunch Program Free and Reduced Price Eligibility Reports.

Percentage of Free and Reduced-Price Meals (As of October 31)

Fiscal Year 2011 2012 2013 2014 2015 2016 2017 2018

Spotsylvania 33.36% 33.36% 34.59% 36.46% 38.04% 38.54% 39.08% 40.96%

State 38.22% 39.78% 40.19% 41.29% 42.03% 41.96% 41.90% 44.31%

http://www.doe.virginia.gov/support/nutrition/statistics/index.shtml

http://www.doe.virginia.gov/support/nutrition/statistics/index.shtml



On-Time Graduation Rate The Virginia Department of Education (VDOE) publishes annual state-level, division-level and school-level cohort reports that detail outcomes for students who entered the ninth-grade for the first time together and were scheduled to graduate four years later. The Virginia On-Time Graduation Rate expresses the percentage of students in a cohort who earned a Board of Education-adopted diploma within four years of entering high school for the first time. Percentages are based on longitudinal student-level data and account for student mobility and retention and promotion patterns. The Virginia On-Time Graduation Rate is calculated by dividing the number of students earning a diploma by the number of students who entered the ninth-grade in the same cohort (plus transfers in minus transfers out). While students who earn a GED or a certificate of completion are not dropouts, they are not counted as graduates in this calculation. The On-Time Graduation Rate for Spotsylvania County Public Schools has increased 10 percentage points since the Department of Education began the calculation in 2008. The State’s On-Time Graduation Rate has risen 9.0 percentage points since 2008. The data source for the on-time graduation rate is the Virginia Department of Education Website – Graduation, Competition, Dropout & Post Secondary Data – Virginia Cohort Reports.

On-Time Graduation Rate

Class Of 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Spotsylvania 80.2% 80.7% 88.3% 84.5% 85.9% 88.3% 89.3% 90.2% 90.8% 90.5%

State 82.1% 83.2% 85.5% 86.6% 88.0% 89.1% 89.9% 90.5% 91.3% 91.1%

http://www.doe.virginia.gov/statistics_reports/graduation_completion/cohort_reports/index.shtml

http://www.doe.virginia.gov/statistics_reports/graduation_completion/cohort_reports/index.shtml



Drop-Out Rate The state of Virginia calculates a school division’s dropout rate and reports that data for public comparison of each school division. The division has a committee focused specifically on identifying strategies to lower or eliminate the drop-out rate. The drop-out rate is based off of fall membership for grade 9-12. The source of the Drop-Out Rate data charted below is the Virginia Department of Education Website – School Dropout Statistics.

Drop-Out Rate

School Year 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Spotsylvania 2.51% 2.24% 1.80% 2.20% 1.98% 2.03% 1.86% 1.64% 1.66% 1.57%

State 2.66% 2.49% 2.1% 2.27% 1.94% 1.83% 1.74% 1.68% 1.33% 1.39%

Senior Scholarships – Assisting Students Each spring, graduating seniors compete for college scholarships as they prepare for the next phase of their lives. Spotsylvania high schools assist students by providing information and facilitating their searches and applications. The recent scholarship support received by Spotsylvania students is shown below:

School Year Scholarships Total

2008 $13,157,099

2009 $16,645,234

2010 $18,715,982

2011 $26,170,518

2012 $19,524,641

2013 $31,727,664

2014 $39,110,614

2015 $38,867,293

2016 $39,673,781

2017 $44,211,802

2018 $56,825,718

This trend of increasing scholarship amounts for Spotsylvania seniors is due to the coordinated efforts between the school and home. Counselors use web based software, email and telephone calls to alert parents of scholarship opportunities as well as providing periodic “Financial Aid Workshops” for parents and students. Involvement in these workshops is encouraged long before the student’s senior year. A College and Career Center in each high school also provides information for students about scholarship opportunities. Additionally, the success of each scholarship recipient is shared with other students to encourage them to consider scholarship searches.

http://www.doe.virginia.gov/statistics_reports/graduation_completion/dropout_statistics/index.shtml



National Board Certification – Raising the Bar National Board Certification (NBC) was created in 1987 to establish high standards to advance the quality of teaching and learning. Offered on a voluntary basis to teachers with at least three years of teaching experience, NBC complements, but does not replace, state licensing. Candidates participate in an extensive year-long assessment of actual teaching practice that requires teaching portfolios, including student work, work samples, videotapes, and thoughtful, written analyses of the candidates’ classroom teaching, and student learning. Teachers are also tested on their knowledge specific to their fields. NBC is unique in that it assesses not only the knowledge teachers possess, but the actual use of their skills and professional judgment in the classroom as they work to improve student learning. Spotsylvania County Public Schools’ currently has 42 Nationally Board certified teachers for the FY 2018 school year.

School

Year

# Teachers 21 36 47 54 54 56 55 49 45 40 42

2017 2018

National Board Certification (NBC)

2008 2009 2010 2011 2012 2013 2014 2015 2016



Spotsylvania County Local Tax Base and Trend Information

#1 – Assessed Value & Market Value off Taxable Property

Calendar Year Assessed Value(1) Market Value(2) Assessed Value Market Value(4)

2008 * $16,015,619,200 $14,626,136,256 $732,059,780 $1,464,119,5602009 $16,249,939,800 $12,154,031,264 $660,360,808 $1,320,721,6162010 * $12,637,661,700 $13,995,195,681 $733,708,427 $1,467,416,8542011 $12,790,018,108 $13,505,826,936 $747,950,998 $1,495,901,9962012 * $12,333,057,500 $13,657,870,986 $777,973,916 $1,555,947,8322013 $12,415,274,557 $15,012,423,890 $785,133,554 $1,570,267,1082014 * $12,930,408,800 $15,266,126,092 $777,870,449 $1,555,740,8982015 $13,095,404,100 $15,724,548,631 $792,608,168 $1,585,216,3362016 * $13,920,390,000 $16,178,974,895 $821,818,878 $1,643,637,7562017 $14,259,033,734 N/A $851,915,772 $1,703,831,5442018 * $15,358,063,700 N/A $842,918,303 $1,685,836,606

* Reassessment year(1) Assessed values are as of January 1 of each year .

(3) Includes Personal Property and Business Property as of January 1 or each year.

Source: Spotsylvania County Finance Office

Real Property Personal Property(3)

(2) Market Value for each year is determined by qualified sales that take place during the 12 months following each January 1 assessed value. Source of market value is the Virginia Dept. of Taxation.

(4) Personal Property is taxed based on an assessment of 50% of the market value, while business personal property is based on an assessment of no greater than 50% of purchase price.



Spotsylvania County Local Tax Base and Trend Information (continued)

#2 – Property Tax Rates and Collections

Calendar Year Rate(6) RevenuesRegular Personal Property Rate(7)

Business Property Rate Revenue(8)

2008 $0.62 $87,632,222 $5.00/$5.00 $5.00 $36,954,1402009 $0.62 $93,855,338 $6.26/$6.26 $5.95 $37,947,5552010 $0.86 $98,897,152 $6.26/$6.26 $5.95 $40,718,5972011 $0.86 $102,824,613 $6.26/$6.26 $5.95 $43,337,3012012 $0.88 $101,979,953 $6.37/$6.37 $5.95 $46,005,1002013 $0.88 $102,041,298 $6.37/$6.37 $5.95 $47,070,529

2014(9) $0.86 $103,470,612 $6.78/$6.78 $5.95 $48,216,3732015(9) $0.86 $105,705,270 $6.73/$6.25 $5.95 $50,262,602

2016 (9) $0.85 $108,798,413 $6.55/$6.25 $5.95 $51,474,6262017 (9) $0.85 $113,493,228 $6.55/$6.25 $5.95 $52,974,059

2018 est (9) $0.8330 $117,332,513 $6.55/$6.25 $5.95 $54,284,826

Calendar Year Rate(7) Revenue Rate(7) Revenue2008 $2.50 $1,013,397 $2.00 $410,7582009 $2.50 $943,973 $2.00 $350,8982010 $2.50 $763,443 $2.00 $242,6292011 $2.50 $919,819 $2.00 $261,3102012 $2.50 $716,325 $2.00 $270,6832013 $2.50 $996,059 $2.00 $278,6542014 $2.50 $724,175 $2.00 $290,5142015 $2.50 $669,784 $2.00 $267,8302016 $2.50 $696,140 $2.00 $320,5272017 $2.50 $631,686 $2.00 $361,759

2018 est $2.50 $625,000 $2.00 $302,313

(6) Per $100 of assessed value.(7) The first rate displayed is for campers, motor homes, motorcycles, pickups, and trucks. The second rate is for boats and boat trailers.(8) Includes State revenue from the Personal Property Tax Relief Act.(9) The tax on airplanes was the same as for all other regular personal property types until 2014 when it was lowered to $0.000001 per $100.General Note: Rates shown are for the calendar year while the revenues shown are for the fiscal year.


Heavy Construction Equipment

Personal Property(5)

(5) Includes Personal Property and Business Property. Per $100 at 50% of assessed value for Personal Property and no greater than 50% for Business Property.

Real Property

Machinery & Tools



Spotsylvania County Local Tax Base and Trend Information (continued)

#3 – Approximated Breakdown of Average Real Estate Tax Bill

Calendar Year

% Transfer to Schools is of Tax-

Supported Expenditures Residential Value

Residential Properties

Average Value Tax Rate

Average Real Estate Bill

Approx. Amount to Schools

Approx. Amount

Retained by County

2009 60.20% $13,522,688,800 56,658 $238,672 $0.62 $1,480 $891 $5892010 59.61% $9,769,305,500 56,715 $172,253 $0.86 $1,481 $883 $5982011 58.55% $9,872,291,600 56,789 $173,842 $0.86 $1,495 $875 $6202012 57.05% $9,705,672,400 57,202 $169,674 $0.88 $1,493 $852 $6412013 56.69% $9,776,290,000 57,315 $170,571 $0.88 $1,501 $851 $6502014 55.54% $10,351,867,900 57,914 $178,746 $0.86 $1,537 $854 $6832015 54.76% $10,524,034,300 58,214 $180,782 $0.86 $1,555 $851 $7032016 53.76% $11,311,787,000 58,471 $193,460 $0.85 $1,644 $884 $7602017 54.12% $11,556,099,700 59,045 $195,717 $0.85 $1,664 $900 $7632018 53.68% $12,501,888,700 59,550 $209,939 $0.8330 $1,749 $939 $810


$891

$883

$875

$852

$851

$854

$851

$884

$900

$939

$589

$598

$620

$641

$650

$683

$703 $7

60

$763 $8

10$0

$350

$700

$1,050

$1,400

$1,750

2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Tax Year

Average Residential Real Estate Tax Bill

County Services Transfer to Schools



Acronym Index A ACT American College Test ADA Americans with Disabilities Act ADM Average Daily Membership AMAO Annual Measurable Achievement Objective AP Advanced Placement ASBO Association of School Business Officials International AYP Adequate Yearly Progress B BAC Budget Advisory Committee BOS Board of Supervisors C CAFR Comprehensive Annual Financial Report CGS Commonwealth Governor’s School CI Composite Index CIP Capital Improvement Plan CPI Consumer Price Index CTE Career and Technical Education D DOE Department of Education E ERIP Early Retirement Incentive Program ECSE Early Childhood Special Education ESL English as a Second Language ETV Educational Television F FTE Full Time Equivalent FY Fiscal Year

G GASB Governmental Accounting Standards Board GAAP Generally Accepted Accounting Principles GED General Education Diploma GFOA Government Finance Officers Association GPS Global Positioning System GT Gifted and Talented H H/PE Health and Physical Education HVAC Heating, Ventilating, and Air Conditioning I IB International Baccalaureate IEP Individualized Education Program IFB Invitation for Bid



IT Information Technology J JROTC Junior Reserve Officers Training Corps L LCI Local Composite Index N NCLB “No Child Left Behind” Act NSBA National School Boards Association

P PALS Phonemic Awareness Literacy Screening PBIS Positive Behavioral Interventions and Support PD Professional Development PLC Professional Learning Community PO Purchase Order PRC Parent Resource Center R RARAE Rappahannock Area Regional Adult Education RFP Request for Proposal RRJDC Rappahannock Regional Juvenile Detention Center RtI Response to Intervention

S SACS Southern Association Colleges and Schools SAF Student Activity Fund SAT Scholastic Aptitude Test SCPS Spotsylvania County Public Schools SIP School Improvement Plan SOA Standards of Accreditation SOL Standards of Learning SOQ Standards of Quality SRO School Resource Officer STEM Science Technology Engineering Math SWD Students with Disabilities

T TDA Tax Deferred Annuity V VASBO Virginia Association of School Business Officials VASS Virginia Association of School Superintendents VLDP Virginia Local Disability Program VPI Virginia Preschool Initiative VPSA Virginia Public School Authority VRS Virginia Retirement System VSBA Virginia School Board Association



Glossary of Terms

A Accreditation State legislation passed in 1996 that requires public school divisions to

implement a state curriculum, administer yearly tests, and be held accountable for the results.

Accrual Basis of Accounting Accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent.

Adequate Yearly Progress (AYP) Represents the minimum level of improvement that schools and school divisions must achieve each year as determined by the No Child Left Behind Act of 2001. AYP applies to all students and to the following subgroups of students: students with disabilities; limited English Proficient students; economically disadvantaged students; students in major racial/ethnic groups (White, African-American, and Hispanic).

Adopted Budget The financial plan adopted by the governing body that forms a basis for appropriations.

Appropriation An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes.

Associated Payroll Costs Amounts paid by the district on behalf of employees. These amounts are not included in the gross salary, but are in addition to it. Such payments are fringe benefit payments that, while not paid directly to employees, nevertheless are part of the cost of salaries and benefits. Examples are: Group health or group life insurance, contributions to Virginia Retirement System, Social Security (FICA), Workers’ Compensation, Unemployment Insurance.

Averaged Daily Membership (ADM) The average daily number of students who are enrolled in the school division.

B Baseline Data Basic information gathered before a program begins. Benchmark A standard of excellence or achievement against which similar things must

be measured or judged. Biennial Happening every two years. Bond A written promise to pay a specified sum of money (called the principal) at a

specified date in the future, together with periodic interest at a specified rate. Bonds are a form of long-term borrowing used for capital improvements and new construction.

Bonus Something given, paid or received above what is expected. The tax implication of the bonus varies based on the timing of the payment and the recipients’ tax withholding elections.

Budget A financial operating plan including an estimate of proposed expenditures for a given period of time, typically a fiscal year, and the anticipated revenues to fund the plan.

Budget Advisory Committee An advisory committee charged with providing feedback on the budget. Budget Calendar A schedule of activities, responsibilities, and deadlines related to budget

development and adoption. Budget Message Written explanation of the budget and School Board’s financial priorities

prepared by the chairperson of the School Board. Budget Resolution A written, signed budget statement.



C Capital Improvement Plan (CIP) The five-year plan for addressing school division facilities construction,

renovations, maintenance needs, technology upgrades and buses. Capital Outlay Items which generally have a useful life of one or more years, such as

machinery, land, furniture, equipment or buildings. Compensation Payment given as an equivalent for services received, debt, loss, or injury. Composite Index A measure of a locality’s ability to generate tax revenue currently used by

the State of Virginia to distribute State education funding. It requires the State to pay a greater percentage of education costs of the Standards of Quality in relatively poor localities. A higher index indicates greater local capacity and a higher local share; a lower index indicates less local capacity and a lower local share.

Context The set of circumstances of facts that surround a particular event or situation.

Contingency Fund Money allocated for use in cases of emergency or to cover unforeseen expenditures. School Board must take action to approve expenditures of these funds in specific budget areas.

Co-Op Program Cooperative Education in the Career and Technical Education department that combines classroom and workplace experiences.

Cost-Per-Pupil The cost-per-pupil allocation provides an overall view of the cost of instructional programs that can be used to compare how school systems spend their funds. The identification of all direct and indirect costs associated with an instructional program and the division by the unduplicated count of membership enrolled in the program determines the cost-per-pupil allocation.

Correlation The degree (statistics) to which two or more attributes or measurements on the same group of elements show a tendency to vary together.

Curriculum The information, skills, and materials used in teaching a course of study of a particular class or lesson.

Curriculum Maps Calendar-based organizer of content/skills for a subject or grade level. D Debt Service Repayment of principal and payment of interest on debt incurred for school

building and renovation projects. Demographic A portion of a human population. Diversity Ethnic, language, learner style, and ability variations that all children bring to

schools. Division-wide Professional Development

Required 20-hour professional development program for certified personnel.

Drill and Practice An instructional activity involving rote memorization and repetition. Dynamic Of variable or constantly changing nature. E Early Retirement Incentive Program (ERIP)

Temporary changes in retirement plan benefits that are offered for a limited period know as a retirement “window.” The primary benefits to the employer are reduced payroll costs, a smaller work force, and the opportunity to reorganize staff and reduce middle management levels, whose average salaries are higher. The incentive is paid through accounts payable to a tax shelter annuity so taxes are not paid until the funds are withdrawn by the retiree.

Elementary School Pre-kindergarten through fifth grade. Equipment Generally includes the cost of new equipment as well as the cost to replace

equipment which is no longer serviceable.



ETV Educational television, Cox and Comcast channel 18 and Verizon channel 36. Expenditure Funds spent for goods and services for the school division including

employee compensation. F F.I.C.A. Initials for Federal Insurance Contributions Act. It is the tax withheld from

salary income that funds the Social Security and Medicare programs. Fine Arts A section of courses, such as art, theater/drama, music, chorus, band and

orchestra that require and develop both skill and talent in students. Fiscal Year The 12-month period covered by the budget. The fiscal year used by

Spotsylvania County Public Schools begins on July 1 and ends on June 30. Fixed Charges Payments generally considered as part of employee compensation and

include contributions to the Virginia Retirement System, the State group life insurance program, social security, and health insurances costs.

Flow through Funds Federal entitlements to school divisions that flow through the state. Fund A division in a budget with separate and independent fiscal and accounting

requirements. An entity within a school division’s financial plan designated for specific activities or to reach certain objectives.

G General Obligation Bonds General Obligation Bonds are secured by a pledge of the issuer’s full faith

and credit from tax revenue. Governing Body County court, board of commissioners, city council, school board, board of

supervisors/trustees, board of directors or other governing board of a local government.

H Hands-on Experience An instructional activity characterized by active, personal participation. High School Grades nine through twelve.

I Inclusion In education, the practice of teaching handicapped children in regular

classroom with non-handicapped children to the fullest extent possible. Individualized Education Program (IEP) A written plan designed to meet the unique needs of children found eligible

to receive special education services. Instruction The styles and strategies of teaching. Intervention In education, the provision of alternate or additional instruction when

needed. L Lit Assess An acronym for SCS literacy Assessment database that manages

performance results of literacy assessments that are given to students each year.

M Mastery Full command of a subject of study. Materials and Supplies Includes the cost of supplies for a particular category, i.e., classroom, office,

computer, etc. Textbooks are part of the “materials and supplies” cost under classroom.

Mentorship A program for teachers new to SCPS that pairs each new teacher with an experienced teacher in a formal support role.

Middle School Grades six through eight. Mission The business with which a body of persons is charged. N No Child Left Behind (NCLB) Federal legislation that was passed in 2007 to redefine the federal role in K-

12 education which seeks to raise the achievement levels for all students and



close the achievement gap between disadvantaged and minority students and their peers.

No Child Left Behind Act of 2001 (NCLB) Federal legislation signed into law by President Bush in 2002 “designed to improve students’ achievement and change the culture of America’s schools.”

Non-compensation Expenses related to all items other than salaries and benefits. Non-recurring Expenses One-time expenses that do not continue from year-to-year.

P Phonemic Awareness Literacy Screening (PALS)

An assessment given to students in grades Pre-K through grade three.

Program A group of related activities to accomplish a major service or function for which the school division is responsible.

Proposed Budget The budget recommended by the Superintendent and presented to the School Board for consideration.

Purchased Services Costs of services provided to the schools by other entities, e.g. workers’ compensation, maintenance contracts, etc.

R Recommended Budget Financial and operating plan recommended by the Superintendent,

submitted to the public and governing officials. Recurring Operating Expenses Expenses that are incurred from year to year. Remediation In education, the re-teaching of content/skills for mastery. Reserve Fund Established to accumulate money from one fiscal year to another for a

specific purpose. Resources Estimated beginning fund balance on hand at the beginning of the fiscal

year, plus all anticipated revenues (i.e. Capital Project Fund and Food Service Fund).

Retention In education, requiring a student to repeat a grade level. Revenue Income for the school division.

S Self-sustaining Fund A fund used for a program that operates solely on external funding such as

grants, federal funds, or fees. Such programs are not directly supported by local tax sources.

Site-based Professional Development Required 18-hour school based professional development. Southern Association of Colleges and Schools (SACS)

Currently known as AdvancED, it is the council currently used by the school division for accreditation and school improvement.

Stakeholder A person or group with an investment, share, or interest in something; in SCPS this refers to students, teachers, administrators, support staff, business partners, and community members.

Standards of Accreditation (SOA) Enacted by the State Board of Education in 1988 and established that school accreditation shall be based on the percentage of students passing the Standards of Learning test.

Standards of Learning (SOL) State Board of Education and required by the State for all Virginia public education students.

Statements of knowledge and skills that students are expected to know and accomplish at each grade level in the core subject areas of English, math, science, history, social studies, and computer technology.

Standards of Quality (SOQ) Standards that prescribe the minimum foundation program that all public schools in Virginia must meet. The Standards are established in the Constitution of Virginia and defined in state law. Standards address areas such as staffing, facilities, and instructional programs.



State Categorical Aid Funding for mandatory educational programs required by state or federal law for a mandated purpose, other than state funding for the Standards of Quality.

State Sales Tax The one and one-eighth percent of state sales tax returned to localities for public education, distributed based on each locality’s school age population.

State SOQ Funding Funding for the state share of the cost required to meet the state’s Standards of Quality or the minimum foundation program that all public schools in Virginia must meet.

Support Position Non-instructional position necessary for the operation of a school that includes; clerical positions, school bus drivers and aids, and cafeteria workers.

Suspension In education, the state of temporarily not being allowed to attend class; used as a means of punishment.

T Transfers Amounts distributed from one fund/department to finance activities in

another fund/department. Shown as an expenditure in the originating fund and revenue in the receiving fund.

U Unappropriated Ending Fund Balance Amount set aside in the budget to be used as a cash carryover to the next

year’s budget. This balance provides the school division with needed cash flow until other money is received. This amount cannot be transferred by resolution or used through a supplemental appropriation budget during the fiscal year it is budgeted.

V Vision A statement that describes the anticipation of what a group or persons sees

in the future. Virginia Public School Authority (VPSA) An agency of the state government that pools and issues debt on behalf of a

consortium of school districts. Virginia Retirement System (VRS) Provides pension benefits for retirees from state and local government.

School Board Adopted Budget Fiscal Year 2019 · The FY 2019 Budget equals $331,391,399 or an...

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