Taylor County Board of Education Proposed FY 2016 ......Consolidated Budget of All Funds For the...

Taylor County Board of Education

Proposed FY 2016 Operating Budget

May 5, 2015

Table of Contents

List of Schools and Administrative Staff………………………………………….…...1

Statements of Estimated Revenues and Expenditures (Proposed)………….…..2-5

Consolidated Operating Budget of All Funds……………..……………….…….….6-7

Chart – District-Wide Revenues…………………………………………….……..….8

Comparison of Final Computations for FY 2015 and FY 2016……………….…...9

FY16 State Final Computations……………………………………………………10-50

Chart – Medicaid Revenue Since FY 2010…………………………………………51

Camp Towles Funding Analysis……………………………………………………..52

FY16 Levy Order and Rate Sheet (Adopted April 21, 2015)……………………..53

WVSAO Approval Letter of Proposed Levy Rates………………………………...54

FY16 Certificate of Valuation from Taylor Co. Assessor’s Office……………..55-56

MBC Bond Levy Letter for FY16…………………………………………………….57

Official Excess Levy Ballot……………………………………………………….….58

Excess Levy Budgeted Expenditures…………………………………………….59-61

List of Capital Improvement Projects for FY16…………………………………….62

Chart – District-Wide Expenditures at Function Level…………………………….63

Budgetary Highlights………………………………………………………………….64

Name Address Land Line Fax Line Name/Position E-Mail Address

Student

Grades

Anna Jarvis Elementary 650 N. Pike Street 265-4090 265-2560 Heather Mugnano, Principal [email protected] PK - 4

Grafton, WV 26354 265-4091 Holly Miller, Asst Principal [email protected]

Jane McDaniel, Secretary [email protected]

Lisa Trickett, Secretary [email protected]

Flemington Elementary 824 Simpson Rd. 739-4749 739-4671 Jeanne Gren, Principal [email protected] PK - 4

Flemington, WV 26347 Amanda Fernatt, Secretary

West Taylor Elementary 200 Morrow Cross Rd. 842-0490 842-0492 Matthew Keener, Principal [email protected] PK - 4

Flemington, WV 26347 842-0491 Connie Mayle, Secretary [email protected]

Taylor County Middle 670 Spring Hills Rd. 265-0722 265-4623 Pamela Gallaher, Principal [email protected] 5 -8

Grafton, WV 26354 Michelle Fleming, Asst Principal [email protected]

Elaine Gilbert, Secretary [email protected]

Jeanie Conner, Secretary [email protected]

Grafton High 400 Riverside Drive 265-3046 265-2156 Joseph Findley, Principal [email protected] 9 - 12

Grafton, WV 26354 Lori Shumaker, Assistant Principal [email protected]

Cheryl Snyder, Assistant Principal [email protected]

Vickie Lakatos, Secretary [email protected]

Tammy Cochran, Secretary [email protected]

Taylor County Technical Center 115 Luby St. 265-1050 265-1058 Joseph Findley, Principal [email protected] 9 - 12

Grafton, WV 26354 Lori Shumaker, Assistant Principal [email protected]

Cheryl Snyder, Assistant Principal [email protected]

Telephone Numbers Administrative Staff


School Listing

For School Year 2015 - 2016

4/22/2015, 11:38 AM School Listing for FY2016 1 of 1

1

TAYLOR COUNTY BOARD OF EDUCATIONSTATEMENT OF ESTIMATED REVENUES AND EXPENDITURES

FOR THE FISCAL YEAR ENDED JUNE 30, 2016

STATE OF WEST VIRGINIA,

TAYLOR COUNTY, to wit:

GENERAL CURRENT EXPENSE FUND

Estimated revenues:

Local Sources:Property taxes (Net of allowances) $ 7,725,204 Other local sources 125,500

State Sources:State aid to schools 11,824,412 Other unrestricted -

Federal sources:Unrestricted 170,000

Miscellaneous sources

Total estimated revenues 19,845,116

Estimated transfers in and other financing sources 50,000

Estimated beginning balance 1,200,000

Total estimated revenues, other financing sources, and beginning balance $ 21,095,116

Estimated expenditures:

Instruction $ 10,949,899 Supporting services: Students 880,100 Instructional staff 315,092 Central administration 517,257 School administration 1,113,695 Central services 785,371 Operation and maintenance of facilities 2,693,178 Student transportation 2,070,249 Other supporting services 8,901 Food services - Community services 44,626 Capital outlay - Debt service: Principal retirement 28,721 Interest and fiscal charges -

Total estimated expenditures 19,407,089

Total estimated transfers and other financing uses 598,702

Estimated budgetary reserves 1,089,325

Total estimated expenditures, other financing uses, and reserves $ 21,095,116

WVDE 11-20-37

The amount due and the amount that will become due and collectible from every source during the fiscal year INCLUDING THE LEVY OF TAXES, is as follows:

In accordance with West Virginia Code §11-8-12 as amended, the Taylor County Board of Education proceeded tomake an estimate of the amounts necessary to be raised by a levy of taxes for the 2015 fiscal year, and dothdetermine and estimate the several amounts to be as follows:

2



SPECIAL REVENUE FUND

Estimated revenues:

Local Sources $ 115,371 State Sources:

State aid to schools 962,394 Other -

Federal sources 2,211,951 Miscellaneous sources -

Total estimated revenues 3,289,716

Estimated transfers in and other financing sources 598,702

Estimated beginning balance -

Total estimated revenues, other financing sources, and beginning balance $ 3,888,418


Instruction $ 1,012,186 Supporting services: Students 89,619 Instructional staff 220,695 Central administration 46,898 School administration Business Operation and maintenance of facilities Student transportation 167,968 Food services 1,388,702 Community services Capital outlay Debt service: Principal retirement Interest and fiscal charges

Total estimated expenditures 2,926,068

Total estimated transfers and other financing uses 962,350

Total estimated expenditures and other financing uses $ 3,888,418

WVDE 11-20-37

3



DEBT SERVICE FUND

Estimated revenues:

Local sources:Property Taxes (Net of allowances) $ 975,400 Other local sources -

Miscellaneous sources -

Total estimated revenues 975,400

Estimated transfers in and other financing sources -

Estimated beginning balance -

Total estimated revenues,transfers and beginning balance $ 975,400


Debt service $ 975,400

Total estimated expenditures 975,400

Total estimated transfers and other financing uses -

Total estimated expenditures and other financing uses $ 975,400

WVDE 11-20-37

4



STATE OF WEST VIRGINIA,

Taylor County, to wit:

Secretary of the Board of Education

WVDE 11-20-37

I Charles R. Maynard, Secretary of the Taylor County Board of Education, do hereby certify that the foregoing isa true copy of the proposed budget being considered for adoption by the board of education on the 27th day ofMay, 2015.

5

Revenues

Current Property Taxes 8,500,604

Prior Year Taxes 200,000

Bank Interest 10,000

Local Meal Collections 115,371

Building Rental 15,500

E-Rate 100,000

Basic State Aid 8,864,405

Retirement Allocation 975,772

PEIA Allocation 1,984,235

Medicaid 170,000

Indirect Cost 50,000

Other State & Federal Programs 3,174,345

Total Revenue 24,160,233

Expenditures

Professional Salaries/Wages 9,641,021

Service Salaries/Wages 3,081,356

Prof Substitute Wages 360,788

Service Subs Wages 229,003

Temp/Part-Time Prof Wages 5,000

Temp/Part-Time Service Wages 250

Board Member Wages 46,000

Group Insurance 2,532,340

Social Security / Medicare 976,852

Retirement Contributions 1,114,484

Tuition Reimbursement -

Unemployment Compensation 12,000

Workers' Compensation 138,364

Professional Educator Srv -

Employee Training & Dev 17,410

Other Professional Srvcs 147,494

Technical Services 24,300

Utility Services 73,250

Cleaning Services 45,700

Repair/Maint Services 679,132

Rentals 12,040

Construction Service -

Reg Student Transp Srv 1,600

Board Insurance Policies 138,475

Communications 202,786


Consolidated Budget of All Funds

For the Fiscal Year Ended June 30, 2016

6


Consolidated Budget of All Funds

For the Fiscal Year Ended June 30, 2016

Advertising 8,250

Printing/Binding 10,358

Tuition -

Food Service Management 31,000

Staff Travel 47,940

Intereducational Purc Srv 44,501

General Supplies 372,763

Energy 630,500

Food / Food Supplies 561,273

Books & Periodicals 168,969

Technology Supplies/Equip 385,253

Vehicle Supplies 357,350

Control Level Equipment 10,000

Capital Outlay 40,000

Bus Replacement 143,763

Dues And Fees 12,770

Debt-Related Expenditures 1,004,121

Miscellaneous Expenses 100

Fund Transfers Out 598,702

Other State & Federal Programs 363,648

Total Expenditures 24,270,908

Excess (Deficiency) of

Revenues Over

Expenditures (110,675)

7

Current Property Taxes

35.2%

Prior Year Taxes

0.8%

Local Meal Collections

0.5%Building Rental

0.1%

E-Rate

0.4%

Basic State Aid

36.7%

Retirement Allocation

4.0%

PEIA Allocation

8.2%

Medicaid

0.7%

Other State & Federal

Programs

13.1%

Projected District-Wide Revenues FY 2016

8

FINAL FINALSTATE AID FORMULA COMPS COMPSSTEP FY15 FY16 CHANGE

(1) NET ALLOWANCEFOR PROFESSIONALS 7,861,487 7,684,663 (176,824)

(2) ALLOWANCE FORSERVICE PERSONNEL 2,617,870 2,556,068 (61,802)

(3) ALLOWANCE FORFIXED CHARGES 934,136 910,367 (23,769)

(4) ALLOWANCE FORTRANSPORTATION 488,861 465,262 (23,599) BUS REPLACEMENT 226,626 143,763 (82,863)

(5) ALLOWANCE FOR STUDENT SUPPORT PERS 344,933 344,933 -

(6a) ALLOWANCE FOROTHER CURRENT EXPENSE 1,041,019 1,040,525 (494)

(6b,c) ALLOWANCE FORSUBSTITUTES OR CURRENTEXPENSE 259,020 256,590 (2,430)

(6d) FACULTY SENATE 33,800 34,100 300

(7) ALLOWANCE FORIMPROVED INSTRUCTION 470,733 492,673 21,940 21ST CENTURY TECH. 133,829 173,044 39,215 ADVANCED PLACEMENT 3,921 4,262 341

(8) TOTAL BASICFOUNDATION 14,416,235 14,106,250 (309,985)

(9) LOCAL SHARE DEDUCTION 3,981,062 4,394,003 412,941

(10) TOTAL BASICSTATE AID 10,435,173 9,712,247 (722,926)

Unrestricted State Aid 9,552,207 8,851,119 (701,088) PEIA Allocation (03918) 1,975,856 1,984,235 8,379 Retirement Allocation (03911) 1,041,361 975,772 (65,589) Step 7 (01Y00) 470,733 492,673 21,940 21st Cent. Tech (08Y8X) 133,829 173,044 39,215 Advanced Placement (08Y6X) 3,921 4,262 341 Faculty Senate (08Y4X) 33,800 34,100 300 Bus Replacement (08Y3X) 226,626 143,763 (82,863) Prof Staff Development (08Y1X) 7,861 7,685 (177) Svc Staff Development (08Y2X) 2,618 2,556 (62) Curriculum Trips (08Y5X) 3,577 3,045 (532)

PSSP Budget (03111) 9,566,264 8,864,405 (701,859)

Total State Revenue 13,452,390 12,672,254 (780,136)

TAYLOR COUNTY SCHOOLSFY16 FINAL COMPUTATIONS COMPARED WITH FY15 FINAL COMPUTATIONS

Prepared by Drew M. Rottgen 4/3/2015

9

FINAL COMPUTATIONS

PUBLIC SCHOOL SUPPORT PROGRAM

FOR THE 2015-16 YEAR

Step 1a Step 1b Step 1 Step 1 Step 1Basic Salary Increment Basic Equity Total

Allowance For Principals Allowance Allowance AllowanceProfessional & Assistant Professional Professional ProfessionalEducators Principals Educators Educators Educators

County (WVC §18-9A-4) (WVC §18-9A-4) (WVC §18-9A-4) (WVC §18-9A-4) (WVC §18-9A-4)

Barbour 7,378,583 34,555 7,413,138 665,403 8,078,541 Berkeley 53,894,202 221,738 54,115,940 1,930,786 56,046,726 Boone 12,722,541 83,425 12,805,966 270,254 13,076,220 Braxton 6,257,391 34,982 6,292,373 558,284 6,850,657 Brooke 9,237,775 52,534 9,290,309 293,261 9,583,570 Cabell 38,381,763 136,760 38,518,523 1,741,478 40,260,001 Calhoun 3,568,819 22,783 3,591,602 304,496 3,896,098 Clay 6,008,362 15,179 6,023,541 491,306 6,514,847 Doddridge 3,501,785 19,662 3,521,447 176,607 3,698,054 Fayette 19,785,366 101,405 19,886,771 915,545 20,802,316 Gilmer 3,017,074 21,960 3,039,034 259,104 3,298,138 Grant 5,475,931 26,826 5,502,757 485,501 5,988,258 Greenbrier 15,299,765 73,546 15,373,311 983,224 16,356,535 Hampshire 10,146,272 44,718 10,190,990 906,767 11,097,757 Hancock 12,181,083 54,729 12,235,812 31,316 12,267,128 Hardy 6,830,274 33,256 6,863,530 608,752 7,472,282 Harrison 32,698,376 140,728 32,839,104 1,003,168 33,842,272 Jackson 15,298,695 72,302 15,370,997 523,840 15,894,837 Jefferson 25,865,319 99,114 25,964,433 1,036,861 27,001,294 Kanawha 83,333,651 412,111 83,745,762 1,839,775 85,585,537 Lewis 7,645,981 34,407 7,680,388 541,480 8,221,868 Lincoln 11,183,415 49,291 11,232,706 781,384 12,014,090 Logan 17,840,182 84,432 17,924,614 929,941 18,854,555 Marion 24,401,528 111,261 24,512,789 682,237 25,195,026 Marshall 13,703,861 60,864 13,764,725 487 13,765,212 Mason 12,533,117 55,648 12,588,765 492,885 13,081,650 McDowell 9,851,214 46,903 9,898,117 536,002 10,434,119 Mercer 27,678,326 139,603 27,817,929 1,449,190 29,267,119 Mineral 12,796,296 68,533 12,864,829 702,534 13,567,363 Mingo 12,694,113 73,794 12,767,907 694,463 13,462,370 Monongalia 33,730,336 124,637 33,854,973 1,276,368 35,131,341 Monroe 5,375,664 20,989 5,396,653 478,518 5,875,171 Morgan 6,819,845 38,224 6,858,069 282,189 7,140,258 Nicholas 11,669,621 54,618 11,724,239 753,346 12,477,585 Ohio 16,200,103 68,404 16,268,507 125,227 16,393,734 Pendleton 3,841,734 16,451 3,858,185 341,194 4,199,379 Pleasants 3,986,397 26,992 4,013,389 17,201 4,030,590 Pocahontas 4,191,893 21,218 4,213,111 372,247 4,585,358 Preston 13,544,184 53,441 13,597,625 1,203,856 14,801,481 Putnam 29,542,261 111,192 29,653,453 172,637 29,826,090 Raleigh 36,068,268 158,634 36,226,902 1,441,080 37,667,982 Randolph 12,544,178 67,971 12,612,149 1,129,561 13,741,710 Ritchie 4,374,522 26,255 4,400,777 393,088 4,793,865 Roane 6,703,242 33,793 6,737,035 560,223 7,297,258 Summers 4,687,814 28,556 4,716,370 411,951 5,128,321 Taylor 7,138,609 30,038 7,168,647 516,016 7,684,663 Tucker 3,566,566 16,672 3,583,238 318,097 3,901,335 Tyler 3,976,642 20,854 3,997,496 230,051 4,227,547 Upshur 11,620,594 52,585 11,673,179 1,032,273 12,705,452 Wayne 21,078,119 97,050 21,175,169 1,142,705 22,317,874 Webster 4,373,074 19,071 4,392,145 393,930 4,786,075 Wetzel 7,817,860 41,651 7,859,511 340,072 8,199,583 Wirt 3,240,189 16,659 3,256,848 182,198 3,439,046 Wood 39,198,171 161,817 39,359,988 1,310,198 40,670,186 Wyoming 12,520,158 68,931 12,589,089 670,208 13,259,297

State 829,021,104 3,803,752 832,824,856 36,930,765 869,755,621

OSF03/15/15COMPS16 - 1 -

10

FINAL COMPUTATIONS



County

BarbourBerkeleyBooneBraxtonBrookeCabellCalhounClayDoddridgeFayetteGilmerGrantGreenbrierHampshireHancockHardyHarrisonJacksonJeffersonKanawhaLewisLincolnLoganMarionMarshallMasonMcDowellMercerMineralMingoMonongaliaMonroeMorganNicholasOhioPendletonPleasantsPocahontasPrestonPutnamRaleighRandolphRitchieRoaneSummersTaylorTuckerTylerUpshurWayneWebsterWetzelWirtWoodWyoming

State

Step 2 Step 2 Step 2Basic Equity Total

Allowance Allowance AllowanceService Service Service

Personnel Personnel Personnel(WVC §18-9A-5) (WVC §18-9A-5) (WVC §18-9A-5)

2,422,016 180,701 2,602,717 18,332,398 789,245 19,121,643 4,408,636 162,779 4,571,415 2,162,069 159,290 2,321,359 3,203,324 192,147 3,395,471

13,240,604 662,084 13,902,688 1,246,321 84,933 1,331,254 2,011,932 146,948 2,158,880 1,199,183 42,217 1,241,400 6,872,682 225,135 7,097,817 1,130,068 81,533 1,211,601 1,934,326 137,562 2,071,888 5,178,392 283,676 5,462,068 3,413,278 253,552 3,666,830 4,073,237 55,681 4,128,918 2,375,625 174,376 2,550,001

11,126,171 165,017 11,291,188 5,220,998 200,783 5,421,781 8,656,371 553,299 9,209,670

27,685,586 1,531,910 29,217,496 2,497,940 143,041 2,640,981 3,644,920 232,903 3,877,823 6,127,881 417,134 6,545,015 8,097,422 - 8,097,422 4,599,885 33,715 4,633,600 4,354,135 233,963 4,588,098 3,529,608 122,367 3,651,975 9,135,227 431,535 9,566,762 4,312,109 286,307 4,598,416 4,382,814 260,732 4,643,546

11,087,166 603,068 11,690,234 1,874,379 138,250 2,012,629 2,486,417 123,777 2,610,194 3,936,311 265,595 4,201,906 5,400,435 246,465 5,646,900 1,414,312 99,118 1,513,430 1,324,728 - 1,324,728 1,449,359 105,340 1,554,699 4,593,786 339,173 4,932,959 9,721,837 191,236 9,913,073

12,140,811 488,731 12,629,542 4,138,885 305,952 4,444,837 1,514,807 110,465 1,625,272 2,370,961 176,368 2,547,329 1,679,291 122,948 1,802,239 2,402,205 153,863 2,556,068 1,229,808 90,289 1,320,097 1,322,266 68,648 1,390,914 3,860,134 282,831 4,142,965 7,360,424 343,698 7,704,122 1,463,886 108,124 1,572,010 2,690,500 158,886 2,849,386 1,122,821 33,225 1,156,046

13,269,125 798,361 14,067,486 4,191,365 271,626 4,462,991

280,621,177 13,870,602 294,491,779

OSF03/15/15COMPS16 - 2 -

11

FINAL COMPUTATIONS



County


State

Step 4Step 3 Allowance Step 4 Step 4 Step 4

Allowance for for Transportation Allowance Allowance TotalFixed Charges Excluding Allowance for Bus for Additional Allowance for

8.60% For Buses Replacement Buses Transportation(WVC §18-9A-6) (WVC §18-9A-7) (WVC §18-9A-7) (WVC §18-9A-7) (WVC §18-9A-7)

949,630 450,624 149,096 - 599,720 6,687,782 4,728,645 936,884 416,618 6,082,147 1,555,677 1,200,724 250,310 - 1,451,034

810,925 378,546 118,730 - 497,276 1,151,504 763,924 182,914 - 946,838 4,790,013 1,857,146 544,384 204,830 2,606,360

461,243 380,794 85,761 - 466,555 760,495 724,003 201,242 - 925,245 436,910 389,063 88,841 - 477,904

2,478,167 1,622,166 409,510 - 2,031,676 399,611 198,700 75,460 - 274,160 712,238 322,906 103,303 - 426,209

1,953,324 1,102,352 338,761 - 1,441,113 1,313,202 824,057 270,547 - 1,094,604 1,452,795 945,919 223,520 - 1,169,439

888,852 613,675 152,081 95,401 861,157 4,002,892 1,676,580 483,433 - 2,160,013 1,897,863 990,799 268,799 - 1,259,598 3,205,399 1,711,916 545,201 - 2,257,117

10,305,684 3,966,735 847,752 - 4,814,487 965,949 596,057 175,861 - 771,918

1,395,394 1,251,528 238,187 - 1,489,715 2,239,863 1,825,441 385,164 - 2,210,605 2,948,153 1,685,797 386,507 190,252 2,262,556 1,646,536 964,612 338,953 - 1,303,565 1,557,888 901,415 263,565 - 1,164,980 1,253,777 1,105,577 314,561 - 1,420,138 3,440,884 1,862,822 413,604 - 2,276,426 1,625,044 1,130,581 291,479 - 1,422,060 1,596,305 1,265,246 313,013 - 1,578,259 4,150,249 2,172,870 465,915 169,062 2,807,847

699,523 391,454 142,183 - 533,637 863,202 555,759 152,117 - 707,876

1,476,220 1,137,319 263,164 - 1,400,483 1,953,667 972,654 196,121 73,226 1,242,001

502,809 507,594 93,867 - 601,461 477,106 293,139 78,864 - 372,003 546,870 364,280 104,892 - 469,172

1,744,063 1,052,390 384,670 - 1,437,060 3,524,264 1,683,973 416,833 - 2,100,806 4,492,830 3,066,260 605,596 - 3,671,856 1,626,683 818,334 233,359 - 1,051,693

563,449 312,719 89,893 - 402,612 867,101 605,780 199,293 - 805,073 622,258 387,959 127,843 - 515,802 910,367 465,262 143,763 - 609,025 460,723 265,308 67,538 - 332,846 501,382 603,417 118,670 - 722,087

1,495,904 698,985 229,247 - 928,232 2,648,326 1,776,688 442,829 - 2,219,517

563,949 464,637 91,767 - 556,404 978,973 835,427 134,099 - 969,526 410,120 228,813 67,777 - 296,590

4,867,586 1,977,863 470,393 - 2,448,256 1,555,449 996,722 281,884 - 1,278,606

103,387,072 60,073,956 15,000,000 1,149,389 76,223,345

OSF03/15/15COMPS16 - 3 -

12

FINAL COMPUTATIONS



County


State

Step 5 Step 5 Step 5Basic Equity Total Allowance

Allowance for Allowance for For ProfessionalProfessional Student Professional Student Student SupportSupport Personnel Support Personnel Personnel(WVC §18-9A-8) (WVC §18-9A-8) (WVC §18-9A-8)

330,798 30,155 360,953 2,497,455 99,088 2,596,543

433,853 7,781 441,634 237,129 20,222 257,350 396,585 13,953 410,538

1,469,186 65,946 1,535,132 125,317 10,622 135,939 157,315 11,920 169,235 134,507 6,389 140,896 868,571 47,197 915,768 125,605 11,292 136,897 203,826 17,864 221,690 840,145 54,318 894,463 463,941 41,263 505,204 495,074 1,845 496,919 287,735 25,469 313,204

1,362,005 49,789 1,411,794 726,267 25,292 751,559

1,016,976 44,147 1,061,123 4,914,292 116,210 5,030,502

345,066 24,050 369,116 311,359 22,234 333,593 614,728 30,616 645,344 964,642 23,759 988,401 746,731 228 746,959 428,152 17,077 445,229 468,500 24,208 492,708

1,117,851 58,547 1,176,398 690,000 40,087 730,087 433,492 22,274 455,766

1,384,971 52,165 1,437,135 226,280 19,912 246,192 276,870 9,906 286,776 456,649 29,214 485,863 673,215 3,212 676,427 122,164 11,644 133,808 192,103 326 192,429 200,427 18,466 218,893 499,973 45,391 545,364

1,235,320 5,326 1,240,646 1,863,966 80,715 1,944,681

668,167 60,200 728,367 121,706 10,891 132,597 221,099 16,886 237,985 279,904 25,098 305,002 322,512 22,421 344,933 124,591 11,217 135,808 200,100 11,457 211,557 501,723 44,087 545,810 732,561 39,937 772,498 183,689 15,777 199,466 318,783 15,651 334,434 162,862 10,888 173,750

1,799,346 62,818 1,862,164 347,622 16,699 364,321

36,323,703 1,604,147 37,927,850

OSF03/15/15COMPS16 - 4 -

13

FINAL COMPUTATIONS



County


State

Step 6Step 6a Step 6b Step 6c Step 6d Total Allowance

Allowance Allowance for Allowance for Allowance Current Expense,for Other Prof. Pers Service Personnel for Faculty Substitute Costs, &

Current Expense Substitute Costs Substitute Costs Senates Faculty Senates(WVC §18-9A-9(1)) (WVC §18-9A-9(2)) (WVC §18-9A-9(3)) (WVC §18-9A-9(4)) (WVC §18-9A-9)

1,050,537 196,163 64,729 33,996 1,345,425 7,934,579 1,512,236 484,470 281,500 10,212,785 1,932,468 354,610 117,335 78,500 2,482,913

906,321 171,355 57,060 29,282 1,164,018 1,360,238 251,558 81,209 51,850 1,744,855 5,598,313 1,055,633 341,189 188,290 7,183,425

480,982 100,773 32,400 17,100 631,255 844,673 158,244 52,639 28,360 1,083,916 515,683 97,166 32,595 21,750 667,194

2,926,030 548,140 178,731 96,200 3,749,101 429,864 83,746 29,206 14,392 557,208 781,782 150,945 49,277 25,800 1,007,804

2,216,543 421,949 137,162 76,080 2,851,734 1,471,079 277,521 90,826 49,970 1,889,396 1,762,377 333,623 108,046 63,700 2,267,746 1,001,488 186,370 62,464 32,500 1,282,822 4,676,599 884,353 285,126 167,186 6,013,264 2,114,227 403,338 129,620 74,920 2,722,105 3,887,565 714,796 231,746 129,600 4,963,707

11,976,730 2,286,451 725,769 419,106 15,408,056 1,099,396 204,478 67,768 38,440 1,410,082 1,593,498 295,030 98,435 53,200 2,040,163 2,659,521 494,147 161,752 90,720 3,406,140 3,496,580 658,534 212,215 122,700 4,490,029 2,012,205 381,023 122,993 71,720 2,587,941 1,830,722 341,489 113,125 62,230 2,347,566 1,450,168 278,570 90,997 52,600 1,872,335 4,037,562 755,818 243,764 135,890 5,173,034 1,815,954 341,436 109,937 61,348 2,328,675 1,885,898 348,799 114,308 61,600 2,410,605 4,834,808 909,760 292,933 161,250 6,198,751

766,277 148,141 49,523 26,086 990,027 1,072,953 194,739 63,785 37,124 1,368,601 1,694,078 317,505 104,718 59,050 2,175,351 2,358,032 437,200 140,982 80,050 3,016,264

493,757 104,465 35,506 18,072 651,800 531,753 110,202 34,307 21,700 697,962 530,738 113,658 37,735 19,710 701,841

1,958,778 367,453 121,497 65,632 2,513,360 4,263,850 793,009 255,331 143,170 5,455,360 5,316,458 1,009,645 322,602 184,548 6,833,253 1,765,569 333,644 109,596 61,258 2,270,067

637,035 115,018 39,570 21,692 813,315 1,014,516 186,520 63,177 34,182 1,298,395

691,091 134,389 44,042 23,290 892,812 1,040,525 193,819 62,771 34,100 1,331,215

481,054 96,674 32,343 16,836 626,907 568,169 106,038 35,376 20,694 730,277

1,636,284 315,450 101,314 56,599 2,109,647 3,176,153 592,148 194,147 107,700 4,070,148

617,480 117,094 38,732 20,418 793,724 1,179,298 216,080 71,754 48,150 1,515,282

450,413 91,826 30,497 16,300 589,036 5,588,150 1,066,528 342,347 193,300 7,190,325 1,800,724 332,788 110,816 63,350 2,307,678

120,217,525 22,692,087 7,362,294 4,164,791 154,436,697

OSF03/15/15COMPS16 - 5 -

14

FINAL COMPUTATIONS



County


State

Step 7a Step 7b Step 7c Step 7Allowance for Allowance for Allowance Total Allow for

Improvement of 21st Century For Advanced Improvement ofSubstitute Costs, & Instructional Technology Placement Instructional

Programs Systems Programs Programs(WVC §18-9A-10(1)) (WVC §18-9A-10(2)) (WVC §18-9A-10(3)) (WVC §18-9A-10)

495,971 174,420 2,996 673,387 2,763,075 1,120,790 21,480 3,905,345

786,415 295,662 7,174 1,089,251 448,476 154,595 5,191 608,262 597,964 216,996 5,148 820,108

1,993,679 799,616 27,557 2,820,852 308,401 96,122 1,857 406,380 428,174 146,120 2,279 576,573 319,829 100,892 2,870 423,591

1,113,622 432,250 10,803 1,556,675 291,566 89,095 1,435 382,096 407,462 137,474 2,701 547,637 879,969 334,715 5,950 1,220,634 634,467 232,233 5,359 872,059 730,399 272,279 3,967 1,006,645 479,818 167,677 3,545 651,040

1,690,133 672,906 20,383 2,383,422 846,273 320,649 12,533 1,179,455

1,430,282 564,435 21,227 2,015,944 4,094,267 1,676,476 52,961 5,823,704

512,061 181,137 4,431 697,629 674,783 249,063 3,503 927,349

1,025,854 395,612 11,394 1,432,860 1,301,520 510,685 21,100 1,833,305

812,674 306,624 9,284 1,128,582 752,907 281,675 12,829 1,047,411 627,580 229,359 5,064 862,003

1,479,680 585,055 9,748 2,074,483 748,044 279,644 7,934 1,035,622 771,078 289,260 6,457 1,066,795

1,742,235 694,655 37,516 2,474,406 402,356 135,342 9,875 547,573 503,353 177,502 4,136 684,991 707,906 262,890 6,879 977,675 926,565 354,165 11,014 1,291,744 312,608 97,878 1,561 412,047 325,121 103,102 2,194 430,417 324,787 102,962 1,730 429,479 795,080 299,279 7,512 1,101,871

1,554,203 616,164 21,438 2,191,805 1,900,856 760,869 20,551 2,682,276

731,451 272,718 6,077 1,010,246 359,793 117,575 4,304 481,672 484,108 169,468 2,659 656,235 377,595 125,006 1,688 504,289 492,673 173,044 4,262 669,979 308,424 96,132 1,561 406,117 337,114 108,108 2,659 447,881 688,873 254,945 4,473 948,291

1,195,995 466,635 8,229 1,670,859 353,353 114,887 4,642 472,882 538,375 192,122 7,216 737,713 298,333 91,920 1,350 391,603

1,990,332 798,219 36,377 2,824,928 743,031 277,548 7,343 1,027,922

47,840,943 18,176,651 526,406 66,544,000

OSF03/15/15COMPS16 - 6 -

15

FINAL COMPUTATIONS



County


State

Step 8 Step 10Total Basic Basic State Aid

Program Step 9 Allowance forAllowance Local Share County Boards

(WVC §18-9A-10) (WVC §18-9A-12) (WVC §18-9A-11) (WVC §18-9A-12)

14,610,373 3,669,066 10,941,307 104,652,971 21,428,175 83,224,796 24,668,144 7,882,612 16,785,532 12,509,847 2,967,122 9,542,725 18,052,884 5,680,013 12,372,871 73,098,471 18,348,984 54,749,487 7,328,724 1,165,215 6,163,509

12,189,191 1,405,197 10,783,994 7,085,949 5,978,293 1,107,656

38,631,520 7,963,600 30,667,920 6,259,711 1,794,528 4,465,183

10,975,724 6,125,437 4,850,287 30,179,871 7,964,988 22,214,883 20,439,052 5,964,679 14,474,373 22,789,590 5,255,285 17,534,305 14,019,358 4,593,463 9,425,895 61,104,845 20,598,318 40,506,527 29,127,198 6,750,585 22,376,613 49,714,254 14,256,546 35,457,708

156,185,466 51,228,985 104,956,481 15,077,543 5,587,685 9,489,858 22,078,127 2,764,210 19,313,917 35,334,382 8,867,362 26,467,020 45,814,892 13,513,437 32,301,455 25,812,395 21,687,273 4,125,122 24,232,822 5,386,065 18,846,757 19,987,055 5,605,592 14,381,463 52,975,106 9,311,442 43,663,664 25,307,267 4,398,010 20,909,257 25,213,646 6,179,420 19,034,226 63,889,963 26,809,392 37,080,571 10,904,752 1,925,898 8,978,854 13,661,898 4,459,721 9,202,177 23,195,083 5,108,355 18,086,728 30,220,737 12,148,153 18,072,584 8,014,734 2,107,729 5,907,005 7,525,235 3,994,981 3,530,254 8,506,312 3,386,461 5,119,851

27,076,158 6,708,800 20,367,358 54,252,044 13,341,916 40,910,128 69,922,420 16,721,952 53,200,468 24,873,603 6,063,933 18,809,670 8,812,782 3,361,796 5,450,986

13,709,376 2,371,544 11,337,832 9,770,723 2,402,267 7,368,456

14,106,250 4,394,003 9,712,247 7,183,833 3,329,210 3,854,623 8,231,645 3,110,930 5,120,715

22,876,301 5,686,397 17,189,904 41,403,344 6,579,038 34,824,306 8,944,510 1,483,519 7,460,991

15,584,897 12,078,012 3,506,885 6,456,191 692,740 5,763,451

73,930,931 16,163,395 57,767,536 24,256,264 5,385,892 18,870,372

1,602,766,364 454,137,621 1,148,628,743

OSF03/15/15COMPS16 - 7 -

16

FINAL COMPUTATIONS


ENROLLMENT INFORMATION


2014-15 Net Additional Net

2nd Month Adjustments 2013-14 Enrollment Adjustments/ Enrollment

Headcount Headcount to FTE Certified With Certified WVC §18-5-11 & Adjusted For

County Enrollment FTE Enrollment Adults Adults WVC §18-9A-2 SA Funding

Barbour 2,449 (4.92) 2,444.08 - 2,444.08 - 2,444.08

Berkeley 18,668 (60.94) 18,607.06 1.25 18,608.31 - 18,608.31

Boone 4,449 (40.00) 4,409.00 - 4,409.00 - 4,409.00

Braxton 2,127 (10.01) 2,116.99 - 2,116.99 - 2,116.99

Brooke 3,131 (1.38) 3,129.62 - 3,129.62 - 3,129.62

Cabell 13,204 (56.36) 13,147.64 1.00 13,148.64 - 13,148.64

Calhoun 1,066 (0.96) 1,065.04 6.25 1,071.29 98.12 1,169.41

Clay 1,978 - 1,978.00 - 1,978.00 - 1,978.00

Doddridge 1,160 (2.50) 1,157.50 - 1,157.50 76.61 1,234.11

Fayette 6,788 (0.87) 6,787.13 14.50 6,801.63 - 6,801.63

Gilmer 904 (1.00) 903.00 - 903.00 213.26 1,116.26

Grant 1,800 (6.78) 1,793.22 5.37 1,798.59 - 1,798.59

Greenbrier 5,159 (4.96) 5,154.04 - 5,154.04 - 5,154.04

Hampshire 3,418 (5.08) 3,412.92 - 3,412.92 - 3,412.92

Hancock 4,170 (6.40) 4,163.60 0.25 4,163.85 - 4,163.85

Hardy 2,352 (10.20) 2,341.80 - 2,341.80 - 2,341.80

Harrison 10,947 (17.63) 10,929.37 23.16 10,952.53 - 10,952.53

Jackson 4,902 (7.20) 4,894.80 2.50 4,897.30 - 4,897.30

Jefferson 9,066 (99.94) 8,966.06 - 8,966.06 - 8,966.06

Kanawha 27,936 (3.97) 27,932.03 37.40 27,969.43 - 27,969.43

Lewis 2,576 (0.50) 2,575.50 - 2,575.50 - 2,575.50

Lincoln 3,711 (12.44) 3,698.56 0.25 3,698.81 - 3,698.81

Logan 6,156 (0.50) 6,155.50 - 6,155.50 - 6,155.50

Marion 8,168 (1.80) 8,166.20 12.06 8,178.26 - 8,178.26

Marshall 4,691 (10.49) 4,680.51 - 4,680.51 - 4,680.51

Mason 4,251 (0.80) 4,250.20 0.62 4,250.82 - 4,250.82

McDowell 3,417 - 3,417.00 2.31 3,419.31 - 3,419.31

Mercer 9,461 (75.90) 9,385.10 9.00 9,394.10 - 9,394.10

Mineral 4,192 (9.32) 4,182.68 1.00 4,183.68 - 4,183.68

Mingo 4,351 (1.00) 4,350.00 - 4,350.00 - 4,350.00

Monongalia 11,296 (20.01) 11,275.99 12.97 11,288.96 - 11,288.96

Monroe 1,839 (1.62) 1,837.38 - 1,837.38 - 1,837.38

Morgan 2,505 (51.08) 2,453.92 - 2,453.92 - 2,453.92

Nicholas 3,953 (18.10) 3,934.90 - 3,934.90 - 3,934.90

Ohio 5,453 (19.90) 5,433.10 - 5,433.10 - 5,433.10

Pendleton 946 (0.50) 945.50 - 945.50 382.78 1,328.28

Pleasants 1,212 - 1,212.00 2.00 1,214.00 23.53 1,237.53

Pocahontas 1,074 - 1,074.00 - 1,074.00 326.00 1,400.00

Preston 4,583 (16.37) 4,566.63 1.15 4,567.78 - 4,567.78

Putnam 9,792 (0.90) 9,791.10 48.77 9,839.87 - 9,839.87

Raleigh 12,428 (19.30) 12,408.70 23.63 12,432.33 - 12,432.33

Randolph 4,073 (6.82) 4,066.18 - 4,066.18 - 4,066.18

Ritchie 1,500 (6.90) 1,493.10 - 1,493.10 - 1,493.10

Roane 2,378 - 2,378.00 0.50 2,378.50 - 2,378.50

Summers 1,635 (1.00) 1,634.00 - 1,634.00 - 1,634.00

Taylor 2,406 (8.30) 2,397.70 0.74 2,398.44 - 2,398.44

Tucker 1,023 - 1,023.00 - 1,023.00 176.96 1,199.96

Tyler 1,304 (1.50) 1,302.50 - 1,302.50 22.26 1,324.76

Upshur 3,832 (20.79) 3,811.21 3.00 3,814.21 - 3,814.21

Wayne 7,412 (23.70) 7,388.30 - 7,388.30 - 7,388.30

Webster 1,438 (1.00) 1,437.00 - 1,437.00 - 1,437.00

Wetzel 2,729 (18.87) 2,710.13 - 2,710.13 - 2,710.13

Wirt 1,039 (1.00) 1,038.00 - 1,038.00 93.50 1,131.50

Wood 13,259 (65.77) 13,193.23 - 13,193.23 - 13,193.23

Wyoming 4,142 - 4,142.00 22.00 4,164.00 - 4,164.00

State 279,899 (757.28) 279,141.72 231.68 279,373.40 1,413.02 280,786.42

OSF03/15/15COMPS16

- 8 -17

FINAL COMPUTATIONS


PROFESSIONAL EDUCATOR DATA


2014-15 72.75 - S Proration NumberState Aid Student 72.60 - L Multi-County Employed in

Eligible PE Population 72.45 - M Vocational Excess of Number PE Number PECounty Employed Density 72.30 - H Centers Limits Funded ChargeableBarbour 176.58 Low 177.44 (1.78) (0.92) 175.66 177.44 Berkeley 1,427.50 High 1,345.38 8.07 (74.05) 1,353.45 1,345.38 Boone 403.05 Low 320.09 - (82.96) 320.09 320.09 Braxton 153.61 Sparse 154.01 - - 153.61 153.61 Brooke 268.70 High 226.27 - (42.43) 226.27 226.27 Cabell 956.10 High 950.65 - (5.45) 950.65 950.65 Calhoun 92.22 Sparse 85.07 5.83 (1.32) 90.90 85.07 Clay 144.48 Low 143.60 - (0.88) 143.60 143.60 Doddridge 111.75 Sparse 89.78 (2.45) (24.42) 87.33 89.78 Fayette 494.90 Medium 492.78 - (2.12) 492.78 492.78 Gilmer 76.42 Sparse 81.21 (5.83) (1.04) 75.38 81.21 Grant 136.80 Sparse 130.85 4.99 (0.96) 135.84 130.85 Greenbrier 390.44 Low 374.18 - (16.26) 374.18 374.18 Hampshire 251.95 Low 247.78 - (4.17) 247.78 247.78 Hancock 329.16 High 301.05 - (28.11) 301.05 301.05 Hardy 167.68 Sparse 170.37 (3.44) (0.75) 166.93 170.37 Harrison 854.63 High 791.87 3.38 (59.38) 795.25 791.87 Jackson 381.00 Medium 354.81 4.99 (21.20) 359.80 354.81 Jefferson 656.50 High 648.25 (4.57) (12.82) 643.68 648.25 Kanawha 2,095.35 High 2,022.19 - (73.16) 2,022.19 2,022.19 Lewis 198.00 Low 186.98 (4.38) (15.40) 182.60 186.98 Lincoln 274.20 Low 268.53 - (5.67) 268.53 268.53 Logan 469.30 Medium 445.97 - (23.33) 445.97 445.97 Marion 625.00 High 591.29 - (33.71) 591.29 591.29 Marshall 365.60 Medium 339.10 - (26.50) 339.10 339.10 Mason 317.75 Low 308.61 - (9.14) 308.61 308.61 McDowell 269.59 Low 248.24 - (21.35) 248.24 248.24 Mercer 698.25 High 679.19 - (19.06) 679.19 679.19 Mineral 315.92 Medium 303.11 - (12.81) 303.11 303.11 Mingo 324.00 Medium 315.16 - (8.84) 315.16 315.16 Monongalia 818.25 High 816.19 - (2.06) 816.19 816.19 Monroe 132.61 Sparse 133.67 - - 132.61 132.61 Morgan 190.42 Medium 177.79 (3.50) (16.13) 174.29 177.79 Nicholas 301.15 Low 285.67 - (15.48) 285.67 285.67 Ohio 410.75 High 392.81 - (17.94) 392.81 392.81 Pendleton 95.09 Sparse 96.63 (1.55) (0.01) 95.08 96.63 Pleasants 113.50 Low 89.84 8.36 (15.30) 98.20 89.84 Pocahontas 101.99 Sparse 101.85 - (0.14) 101.85 101.85 Preston 332.16 Low 331.62 - (0.54) 331.62 331.62 Putnam 725.45 High 711.42 - (14.03) 711.42 711.42 Raleigh 938.24 High 898.86 - (39.38) 898.86 898.86 Randolph 313.10 Sparse 295.81 - (17.29) 295.81 295.81 Ritchie 114.96 Sparse 108.62 (4.10) (10.44) 104.52 108.62 Roane 175.36 Sparse 173.04 (4.99) (7.31) 168.05 173.04 Summers 118.95 Sparse 118.87 - (0.08) 118.87 118.87 Taylor 174.40 Medium 173.77 (0.93) (1.56) 172.84 173.77 Tucker 88.55 Sparse 87.30 - (1.25) 87.30 87.30 Tyler 104.47 Sparse 96.38 (2.01) (10.10) 94.37 96.38 Upshur 292.30 Medium 276.34 6.16 (9.80) 282.50 276.34 Wayne 556.00 Medium 535.28 - (20.72) 535.28 535.28 Webster 105.00 Sparse 104.54 - (0.46) 104.54 104.54 Wetzel 245.00 Low 196.76 (2.25) (50.49) 194.51 196.76 Wirt 83.70 Sparse 82.32 - (1.38) 82.32 82.32 Wood 981.00 High 953.87 - (27.13) 953.87 953.87 Wyoming 329.45 Low 302.31 - (27.14) 302.31 302.31

State 21,268.28 - 20,335.37 - (934.37) 20,333.91 20,333.91

OSF03/15/15COMPS16

Net Enr LimitsPE Allowed Per

- 9 -18

FINAL COMPUTATIONS


SERVICE PERSONNEL DATA


2014-15 45.880 - S Proration NumberState Aid Student 45.300 - L Multi-County Employed Number Number

Eligible SP Population 44.730 - M Vocational in Excess of Serv Pers Service PersCounty Employed Density 44.170 - H Centers Limits Funded ChargeableBarbour 111.289 Low 110.717 (0.534) (1.106) 110.183 110.72 Berkeley 901.616 High 821.929 2.739 (76.948) 824.668 821.93 Boone 247.788 Low 199.728 - (48.060) 199.728 199.73 Braxton 100.621 Sparse 97.128 - (3.493) 97.128 97.13 Brooke 174.477 High 138.235 - (36.242) 138.235 138.24 Cabell 603.630 High 580.775 - (22.855) 580.775 580.78 Calhoun 58.313 Sparse 53.653 1.499 (3.161) 55.152 53.65 Clay 98.243 Low 89.603 - (8.640) 89.603 89.60 Doddridge 73.090 Sparse 56.621 (1.137) (17.606) 55.484 56.62 Fayette 328.056 Medium 304.237 - (23.819) 304.237 304.24 Gilmer 53.075 Sparse 51.214 (1.499) (3.360) 49.715 51.21 Grant 83.879 Sparse 82.519 1.618 - 83.879 82.26 Greenbrier 281.843 Low 233.478 - (48.365) 233.478 233.48 Hampshire 181.113 Low 154.605 - (26.508) 154.605 154.61 Hancock 205.901 High 183.917 - (21.984) 183.917 183.92 Hardy 108.825 Sparse 107.442 (1.115) (2.498) 106.327 107.44 Harrison 507.415 High 483.773 1.570 (22.072) 485.343 483.77 Jackson 237.927 Medium 219.056 1.585 (17.286) 220.641 219.06 Jefferson 466.810 High 396.031 (1.551) (72.330) 394.480 396.03 Kanawha 1,414.713 High 1,235.410 - (179.303) 1,235.410 1,235.41 Lewis 145.150 Low 116.670 (1.314) (29.794) 115.356 116.67 Lincoln 184.987 Low 167.556 - (17.431) 167.556 167.56 Logan 323.658 Medium 275.336 - (48.322) 275.336 275.34 Marion 431.575 High 361.234 - (70.341) 361.234 361.23 Marshall 284.748 Medium 209.359 - (75.389) 209.359 209.36 Mason 230.045 Low 192.562 - (37.483) 192.562 192.56 McDowell 208.065 Low 154.895 - (53.170) 154.895 154.90 Mercer 453.281 High 414.937 - (38.344) 414.937 414.94 Mineral 216.186 Medium 187.136 - (29.050) 187.136 187.14 Mingo 226.615 Medium 194.576 - (32.039) 194.576 194.58 Monongalia 530.059 High 498.633 - (31.426) 498.633 498.63 Monroe 86.560 Sparse 84.299 - (2.261) 84.299 84.30 Morgan 115.948 Medium 109.764 (1.188) (7.372) 108.576 109.76 Nicholas 187.719 Low 178.251 - (9.468) 178.251 178.25 Ohio 261.205 High 239.980 - (21.225) 239.980 239.98 Pendleton 62.010 Sparse 60.941 (0.503) (1.572) 60.438 60.94 Pleasants 78.075 Low 56.060 2.337 (19.678) 58.397 56.06 Pocahontas 77.686 Sparse 64.232 - (13.454) 64.232 64.23 Preston 206.813 Low 206.920 - - 206.813 206.81 Putnam 464.028 High 434.627 - (29.401) 434.627 434.63 Raleigh 582.202 High 549.136 - (33.066) 549.136 549.14 Randolph 201.450 Sparse 186.556 - (14.894) 186.556 186.56 Ritchie 79.363 Sparse 68.503 (1.146) (12.006) 67.357 68.50 Roane 120.739 Sparse 109.126 (1.585) (13.198) 107.541 109.13 Summers 77.785 Sparse 74.968 - (2.817) 74.968 74.97 Taylor 107.860 Medium 107.282 (0.433) (1.011) 106.849 107.28 Tucker 55.575 Sparse 55.054 - (0.521) 55.054 55.05 Tyler 77.368 Sparse 60.780 (0.562) (17.150) 60.218 60.78 Upshur 195.060 Medium 170.610 1.848 (22.602) 172.458 170.61 Wayne 369.314 Medium 330.479 - (38.835) 330.479 330.48 Webster 75.758 Sparse 65.930 - (9.828) 65.930 65.93 Wetzel 155.286 Low 122.769 (0.629) (33.146) 122.140 122.77 Wirt 53.187 Sparse 51.913 - (1.274) 51.913 51.91 Wood 615.785 High 582.745 - (33.040) 582.745 582.75 Wyoming 222.955 Low 188.629 - (34.326) 188.629 188.63

State 14,002.724 -- 12,532.519 - (1,470.570) 12,532.154 12,532.154

OSF03/15/15COMPS16

Net Enr LimitsSP Allowed Per

- 10 -19

FINAL COMPUTATIONS


PERSONNEL RATIOS PER 1,000 STUDENTS


Professional Educators Servicel PersonnelChargeable Actual Chargeable Actual

Net Net Net NetEnrollment Enrollment Enrollment Enrollment

County Ratio/1,000 Ratio/1,000 Ratio/1,000 Ratio/1,000Barbour 72.60 71.52 45.30 45.32 Berkeley 72.30 77.15 44.17 48.60 Boone 72.60 91.42 45.30 56.20 Braxton 72.56 72.56 45.88 47.53 Brooke 72.30 85.86 44.17 55.75 Cabell 72.30 72.71 44.17 45.91 Calhoun 72.75 83.85 45.88 51.15 Clay 72.60 73.04 45.30 49.67 Doddridge 72.75 88.57 45.88 58.30 Fayette 72.45 72.76 44.73 48.23 Gilmer 72.75 63.24 45.88 46.20 Grant 72.75 78.83 45.74 47.54 Greenbrier 72.60 75.75 45.30 54.68 Hampshire 72.60 73.82 45.30 53.07 Hancock 72.30 79.05 44.17 49.45 Hardy 72.75 70.13 45.88 45.99 Harrison 72.30 78.34 44.17 46.47 Jackson 72.45 78.82 44.73 48.91 Jefferson 72.30 72.71 44.17 51.89 Kanawha 72.30 74.92 44.17 50.58 Lewis 72.60 75.18 45.30 55.85 Lincoln 72.60 74.13 45.30 50.01 Logan 72.45 76.24 44.73 52.58 Marion 72.30 76.42 44.17 52.77 Marshall 72.45 78.11 44.73 60.84 Mason 72.60 74.75 45.30 54.12 McDowell 72.60 78.84 45.30 60.85 Mercer 72.30 74.33 44.17 48.25 Mineral 72.45 75.51 44.73 51.67 Mingo 72.45 74.48 44.73 52.10 Monongalia 72.30 72.48 44.17 46.95 Monroe 72.17 72.17 45.88 47.11 Morgan 72.45 76.17 44.73 46.77 Nicholas 72.60 76.53 45.30 47.71 Ohio 72.30 75.60 44.17 48.08 Pendleton 72.75 70.42 45.88 46.31 Pleasants 72.60 98.47 45.30 64.98 Pocahontas 72.75 72.85 45.88 55.49 Preston 72.60 72.72 45.28 45.28 Putnam 72.30 73.73 44.17 47.16 Raleigh 72.30 75.47 44.17 46.83 Randolph 72.75 77.00 45.88 49.54 Ritchie 72.75 74.25 45.88 52.39 Roane 72.75 71.63 45.88 50.10 Summers 72.75 72.80 45.88 47.60 Taylor 72.45 72.33 44.73 44.79 Tucker 72.75 73.79 45.88 46.31 Tyler 72.75 77.34 45.88 57.98 Upshur 72.45 78.25 44.73 51.62 Wayne 72.45 75.25 44.73 49.99 Webster 72.75 73.07 45.88 52.72 Wetzel 72.60 89.57 45.30 57.07 Wirt 72.75 73.97 45.88 47.01 Wood 72.30 74.36 44.17 46.67 Wyoming 72.60 79.12 45.30 53.54

State 72.42 75.75 44.63 49.87

OSF03/15/15COMPS16

- 11 -20

FINAL COMPUTATIONS


PROFESSIONAL INSTRUCTIONAL PERSONNEL DATA


PI Required Under2014-15 Proration Professional 66.26 - S PI Limits

Net Enrollment Student Professional Multi-County Professional Instructional 66.20 - L WithoutWith Total Population Instructional Vocational Instructional Chargeable 66.10 - M Enrollment

County Adjustments Density Employed Centers Chargeable Ratio/1,000 66.00 - H IncreaseBarbour 2,444.08 Low 162.48 1.46 163.94 67.08 161.80 - Berkeley 18,608.31 High 1,340.00 (7.30) 1,332.70 71.62 1,228.15 - Boone 4,409.00 Low 372.00 - 372.00 84.37 291.88 - Braxton 2,116.99 Sparse 140.91 - 140.91 66.56 140.27 - Brooke 3,129.62 High 249.25 - 249.25 79.64 206.55 - Cabell 13,148.64 High 904.30 - 904.30 68.78 867.81 - Calhoun 1,169.41 Sparse 82.50 (5.00) 77.50 66.27 77.49 - Clay 1,978.00 Low 137.43 - 137.43 69.48 130.94 - Doddridge 1,234.11 Sparse 102.75 2.18 104.93 85.02 81.77 - Fayette 6,801.63 Medium 460.00 - 460.00 67.63 449.59 - Gilmer 1,116.26 Sparse 68.96 5.00 73.96 66.26 73.96 - Grant 1,798.59 Sparse 124.00 (4.05) 119.95 66.69 119.17 - Greenbrier 5,154.04 Low 359.40 - 359.40 69.73 341.20 - Hampshire 3,412.92 Low 236.85 - 236.85 69.40 225.94 - Hancock 4,163.85 High 305.50 - 305.50 73.37 274.81 - Hardy 2,341.80 Sparse 155.00 2.79 157.79 67.38 155.17 - Harrison 10,952.53 High 802.43 (3.01) 799.42 72.99 722.87 - Jackson 4,897.30 Medium 353.60 (4.44) 349.16 71.30 323.71 - Jefferson 8,966.06 High 616.50 4.13 620.63 69.22 591.76 - Kanawha 27,969.43 High 1,964.55 - 1,964.55 70.24 1,845.98 - Lewis 2,575.50 Low 184.20 3.58 187.78 72.91 170.50 - Lincoln 3,698.81 Low 255.50 - 255.50 69.08 244.86 - Logan 6,155.50 Medium 435.60 - 435.60 70.77 406.88 - Marion 8,178.26 High 586.50 - 586.50 71.71 539.77 - Marshall 4,680.51 Medium 342.10 - 342.10 73.09 309.38 - Mason 4,250.82 Low 295.75 - 295.75 69.57 281.40 - McDowell 3,419.31 Low 250.00 - 250.00 73.11 226.36 - Mercer 9,394.10 High 649.45 - 649.45 69.13 620.01 - Mineral 4,183.68 Medium 290.77 - 290.77 69.50 276.54 - Mingo 4,350.00 Medium 292.00 - 292.00 67.13 287.54 - Monongalia 11,288.96 High 770.00 - 770.00 68.21 745.07 - Monroe 1,837.38 Sparse 123.43 - 123.43 67.18 121.74 - Morgan 2,453.92 Medium 174.62 3.17 177.79 72.45 162.20 - Nicholas 3,934.90 Low 285.25 - 285.25 72.49 260.49 - Ohio 5,433.10 High 384.25 - 384.25 70.72 358.58 - Pendleton 1,328.28 Sparse 87.74 1.26 89.00 67.00 88.01 - Pleasants 1,237.53 Low 102.50 (7.16) 95.34 77.04 81.92 - Pocahontas 1,400.00 Sparse 93.55 - 93.55 66.82 92.76 - Preston 4,567.78 Low 314.16 - 314.16 68.78 302.39 - Putnam 9,839.87 High 682.85 - 682.85 69.40 649.43 - Raleigh 12,432.33 High 878.24 - 878.24 70.64 820.53 - Randolph 4,066.18 Sparse 290.29 - 290.29 71.39 269.43 - Ritchie 1,493.10 Sparse 105.46 3.51 108.97 72.98 98.93 - Roane 2,378.50 Sparse 164.16 4.44 168.60 70.89 157.60 - Summers 1,634.00 Sparse 109.45 - 109.45 66.98 108.27 - Taylor 2,398.44 Medium 163.00 0.83 163.83 68.31 158.54 - Tucker 1,199.96 Sparse 81.18 - 81.18 67.65 79.51 - Tyler 1,324.76 Sparse 97.47 1.72 99.19 74.87 87.78 - Upshur 3,814.21 Medium 272.00 (5.04) 266.96 69.99 252.12 - Wayne 7,388.30 Medium 522.50 - 522.50 70.72 488.37 - Webster 1,437.00 Sparse 96.80 - 96.80 67.36 95.22 - Wetzel 2,710.13 Low 228.75 1.93 230.68 85.12 179.41 - Wirt 1,131.50 Sparse 77.50 - 77.50 68.49 74.97 - Wood 13,193.23 High 917.00 - 917.00 69.51 870.75 - Wyoming 4,164.00 Low 305.75 - 305.75 73.43 275.66 -

State 280,786.42 - 19,848.18 - 19,848.18 70.69 18,553.74 -

OSF03/15/15COMPS16 - 12 -

21

FINAL COMPUTATIONS


PROFESSIONAL EDUCATOR AND PROFESSIONAL

STUDENT SUPPORT PERSONNEL DATA


Number Step 5 Under Adjusted

Prof. Student Allowance Number Number PI Limits Total Number

Support Pers Divided by SSP Prof. Student Prof. Student Number PE Without Professional Professional

Employed Avg. State Support Pers Support Pers Allowed Enrollment Educators Educators

County SA Eligible Funded Salary Not Funded Funded For Funding Increase Not Funded Funded

Barbour 7.50 7.63 0.13 7.63 175.66 - (0.92) 175.66

Berkeley 67.50 59.55 (7.95) 59.55 1,353.45 - (74.05) 1,353.45

Boone 20.50 11.25 (9.25) 11.25 320.09 - (82.96) 320.09

Braxton 5.50 6.50 1.00 6.50 153.61 - - 153.61

Brooke 10.00 8.78 (1.22) 8.78 226.27 - (42.43) 226.27

Cabell 37.15 35.71 (1.44) 35.71 950.65 - (5.45) 950.65

Calhoun 3.00 3.26 0.26 3.26 90.90 - (1.32) 90.90

Clay 4.37 4.26 (0.11) 4.26 143.60 - (0.88) 143.60

Doddridge 6.00 3.46 (2.54) 3.46 87.33 - (24.42) 87.33

Fayette 21.00 19.39 (1.61) 19.39 492.78 - (2.12) 492.78

Gilmer 3.00 2.87 (0.13) 2.87 75.38 - (1.04) 75.38

Grant 5.00 5.20 0.20 5.20 135.84 - (0.96) 135.84

Greenbrier 21.00 20.08 (0.92) 20.08 374.18 - (16.26) 374.18

Hampshire 13.00 11.53 (1.47) 11.53 247.78 - (4.17) 247.78

Hancock 13.00 10.68 (2.32) 10.68 301.05 - (28.11) 301.05

Hardy 7.50 7.21 (0.29) 7.21 166.93 - (0.75) 166.93

Harrison 33.50 31.07 (2.43) 31.07 795.25 - (59.38) 795.25

Jackson 21.00 17.07 (3.93) 17.07 359.80 - (21.20) 359.80

Jefferson 31.50 24.21 (7.29) 24.21 643.68 - (12.82) 643.68

Kanawha 130.98 114.22 (16.76) 114.22 2,022.19 - (73.16) 2,022.19

Lewis 8.00 8.46 0.46 8.46 182.60 - (15.40) 182.60

Lincoln 10.50 7.14 (3.36) 7.14 268.53 - (5.67) 268.53

Logan 18.00 15.75 (2.25) 15.75 445.97 - (23.33) 445.97

Marion 27.00 24.03 (2.97) 24.03 591.29 - (33.71) 591.29

Marshall 16.50 16.92 0.42 16.92 339.10 - (26.50) 339.10

Mason 15.40 10.47 (4.93) 10.47 308.61 - (9.14) 308.61

McDowell 13.00 12.05 (0.95) 12.05 248.24 - (21.35) 248.24

Mercer 30.00 27.03 (2.97) 27.03 679.19 - (19.06) 679.19

Mineral 15.97 15.92 (0.05) 15.92 303.11 - (12.81) 303.11

Mingo 16.00 10.75 (5.25) 10.75 315.16 - (8.84) 315.16

Monongalia 36.25 33.87 (2.38) 33.87 816.19 - (2.06) 816.19

Monroe 7.00 5.81 (1.19) 5.81 132.61 - - 132.61

Morgan 11.00 7.67 (3.33) 7.67 174.29 - (16.13) 174.29

Nicholas 10.00 11.00 1.00 11.00 285.67 - (15.48) 285.67

Ohio 16.00 15.70 (0.30) 15.70 392.81 - (17.94) 392.81

Pendleton 2.62 2.53 (0.09) 2.53 95.08 - (0.01) 95.08

Pleasants 6.00 4.77 (1.23) 4.77 98.20 - (15.30) 98.20

Pocahontas 5.00 4.35 (0.65) 4.35 101.85 - (0.14) 101.85

Preston 14.00 11.72 (2.28) 11.72 331.62 - (0.54) 331.62

Putnam 33.00 29.55 (3.45) 29.55 711.42 - (14.03) 711.42

Raleigh 44.50 44.53 0.03 44.53 898.86 - (39.38) 898.86

Randolph 16.00 15.94 (0.06) 15.94 295.81 - (17.29) 295.81

Ritchie 3.00 2.95 (0.05) 2.95 104.52 - (10.44) 104.52

Roane 6.75 6.23 (0.52) 6.23 168.05 - (7.31) 168.05

Summers 7.00 6.70 (0.30) 6.70 118.87 - (0.08) 118.87

Taylor 7.50 8.26 0.76 8.26 172.84 - (1.56) 172.84

Tucker 3.00 3.03 0.03 3.03 87.30 - (1.25) 87.30

Tyler 6.00 4.71 (1.29) 4.71 94.37 - (10.10) 94.37

Upshur 11.00 12.25 1.25 12.25 282.50 - (9.80) 282.50

Wayne 16.00 18.01 2.01 18.01 535.28 - (20.72) 535.28

Webster 5.29 4.87 (0.42) 4.87 104.54 - (0.46) 104.54

Wetzel 12.00 7.39 (4.61) 7.39 194.51 - (50.49) 194.51

Wirt 4.00 3.48 (0.52) 3.48 82.32 - (1.38) 82.32

Wood 49.50 42.67 (6.83) 42.67 953.87 - (27.13) 953.87

Wyoming 11.00 8.64 (2.36) 8.64 302.31 - (27.14) 302.31

State 975.78 869.08 (106.70) 869.08 20,333.91 - (934.37) 20,333.91

OSF03/15/15COMPS16

- 13 -22

FINAL COMPUTATIONS


PROFESSIONAL EDUCATOR AND PROFESSIONAL

STUDENT SUPPORT PERSONNEL DATA


Professional Student Support Personnel Professional Educators Total Professional Personnel

2014-15 2015-16 2014-15 2015-16 2014-15 2015-16

State Aid No. Employed No. Student State Aid No. Employed Adjusted No. State Aid No. Employed Adjusted No.

Eligible In Excess Support Pers Eligible In Excess Prof Educ. Eligible In Excess Prof. Pers.

County Employed Of Limits Funded Employed Of Limits Funded Employed Of Limits Funded

Barbour 7.50 0.13 7.63 176.58 (0.92) 175.66 184.08 (0.79) 183.29

Berkeley 67.50 (7.95) 59.55 1,427.50 (74.05) 1,353.45 1,495.00 (82.00) 1,413.00

Boone 20.50 (9.25) 11.25 403.05 (82.96) 320.09 423.55 (92.21) 331.34

Braxton 5.50 1.00 6.50 153.61 - 153.61 159.11 1.00 160.11

Brooke 10.00 (1.22) 8.78 268.70 (42.43) 226.27 278.70 (43.65) 235.05

Cabell 37.15 (1.44) 35.71 956.10 (5.45) 950.65 993.25 (6.89) 986.36

Calhoun 3.00 0.26 3.26 92.22 (1.32) 90.90 95.22 (1.06) 94.16

Clay 4.37 (0.11) 4.26 144.48 (0.88) 143.60 148.85 (0.99) 147.86

Doddridge 6.00 (2.54) 3.46 111.75 (24.42) 87.33 117.75 (26.96) 90.79

Fayette 21.00 (1.61) 19.39 494.90 (2.12) 492.78 515.90 (3.73) 512.17

Gilmer 3.00 (0.13) 2.87 76.42 (1.04) 75.38 79.42 (1.17) 78.25

Grant 5.00 0.20 5.20 136.80 (0.96) 135.84 141.80 (0.76) 141.04

Greenbrier 21.00 (0.92) 20.08 390.44 (16.26) 374.18 411.44 (17.18) 394.26

Hampshire 13.00 (1.47) 11.53 251.95 (4.17) 247.78 264.95 (5.64) 259.31

Hancock 13.00 (2.32) 10.68 329.16 (28.11) 301.05 342.16 (30.43) 311.73

Hardy 7.50 (0.29) 7.21 167.68 (0.75) 166.93 175.18 (1.04) 174.14

Harrison 33.50 (2.43) 31.07 854.63 (59.38) 795.25 888.13 (61.81) 826.32

Jackson 21.00 (3.93) 17.07 381.00 (21.20) 359.80 402.00 (25.13) 376.87

Jefferson 31.50 (7.29) 24.21 656.50 (12.82) 643.68 688.00 (20.11) 667.89

Kanawha 130.98 (16.76) 114.22 2,095.35 (73.16) 2,022.19 2,226.33 (89.92) 2,136.41

Lewis 8.00 0.46 8.46 198.00 (15.40) 182.60 206.00 (14.94) 191.06

Lincoln 10.50 (3.36) 7.14 274.20 (5.67) 268.53 284.70 (9.03) 275.67

Logan 18.00 (2.25) 15.75 469.30 (23.33) 445.97 487.30 (25.58) 461.72

Marion 27.00 (2.97) 24.03 625.00 (33.71) 591.29 652.00 (36.68) 615.32

Marshall 16.50 0.42 16.92 365.60 (26.50) 339.10 382.10 (26.08) 356.02

Mason 15.40 (4.93) 10.47 317.75 (9.14) 308.61 333.15 (14.07) 319.08

McDowell 13.00 (0.95) 12.05 269.59 (21.35) 248.24 282.59 (22.30) 260.29

Mercer 30.00 (2.97) 27.03 698.25 (19.06) 679.19 728.25 (22.03) 706.22

Mineral 15.97 (0.05) 15.92 315.92 (12.81) 303.11 331.89 (12.86) 319.03

Mingo 16.00 (5.25) 10.75 324.00 (8.84) 315.16 340.00 (14.09) 325.91

Monongalia 36.25 (2.38) 33.87 818.25 (2.06) 816.19 854.50 (4.44) 850.06

Monroe 7.00 (1.19) 5.81 132.61 - 132.61 139.61 (1.19) 138.42

Morgan 11.00 (3.33) 7.67 190.42 (16.13) 174.29 201.42 (19.46) 181.96

Nicholas 10.00 1.00 11.00 301.15 (15.48) 285.67 311.15 (14.48) 296.67

Ohio 16.00 (0.30) 15.70 410.75 (17.94) 392.81 426.75 (18.24) 408.51

Pendleton 2.62 (0.09) 2.53 95.09 (0.01) 95.08 97.71 (0.10) 97.61

Pleasants 6.00 (1.23) 4.77 113.50 (15.30) 98.20 119.50 (16.53) 102.97

Pocahontas 5.00 (0.65) 4.35 101.99 (0.14) 101.85 106.99 (0.79) 106.20

Preston 14.00 (2.28) 11.72 332.16 (0.54) 331.62 346.16 (2.82) 343.34

Putnam 33.00 (3.45) 29.55 725.45 (14.03) 711.42 758.45 (17.48) 740.97

Raleigh 44.50 0.03 44.53 938.24 (39.38) 898.86 982.74 (39.35) 943.39

Randolph 16.00 (0.06) 15.94 313.10 (17.29) 295.81 329.10 (17.35) 311.75

Ritchie 3.00 (0.05) 2.95 114.96 (10.44) 104.52 117.96 (10.49) 107.47

Roane 6.75 (0.52) 6.23 175.36 (7.31) 168.05 182.11 (7.83) 174.28

Summers 7.00 (0.30) 6.70 118.95 (0.08) 118.87 125.95 (0.38) 125.57

Taylor 7.50 0.76 8.26 174.40 (1.56) 172.84 181.90 (0.80) 181.10

Tucker 3.00 0.03 3.03 88.55 (1.25) 87.30 91.55 (1.22) 90.33

Tyler 6.00 (1.29) 4.71 104.47 (10.10) 94.37 110.47 (11.39) 99.08

Upshur 11.00 1.25 12.25 292.30 (9.80) 282.50 303.30 (8.55) 294.75

Wayne 16.00 2.01 18.01 556.00 (20.72) 535.28 572.00 (18.71) 553.29

Webster 5.29 (0.42) 4.87 105.00 (0.46) 104.54 110.29 (0.88) 109.41

Wetzel 12.00 (4.61) 7.39 245.00 (50.49) 194.51 257.00 (55.10) 201.90

Wirt 4.00 (0.52) 3.48 83.70 (1.38) 82.32 87.70 (1.90) 85.80

Wood 49.50 (6.83) 42.67 981.00 (27.13) 953.87 1,030.50 (33.96) 996.54

Wyoming 11.00 (2.36) 8.64 329.45 (27.14) 302.31 340.45 (29.50) 310.95

State 975.78 (106.70) 869.08 21,268.28 (934.37) 20,333.91 22,244.06 (1,041.07) 21,202.99

OSF03/15/15COMPS16

- 14 -23

EstimatedAnnual Estimated Total Total

PEIA Premium Annual Estimated Annualized EmployeesCosts - Current PEIA Premium Administrative Fee PEIA Costs - Insured But

County Employees Costs - Retirees County Boards All Insureds Not Allowed

Barbour 1,967,763 196,776 14,850 2,179,389 1.906 Berkeley 14,263,019 190,842 115,400 14,569,261 153.071 Boone 3,855,895 197,836 33,400 4,087,131 139.573 Braxton 1,784,491 125,358 13,200 1,923,049 2.534 Brooke 2,843,231 150,490 22,450 3,016,171 79.156 Cabell 10,393,600 316,845 78,500 10,788,945 29.244 Calhoun 855,163 72,734 6,750 934,647 3.711 Clay 1,622,658 117,755 12,300 1,752,713 9.587 Doddridge 1,221,441 65,677 9,350 1,296,468 43.669 Fayette 5,574,177 315,700 41,400 5,931,277 27.028 Gilmer 782,098 75,798 6,600 864,496 4.513 Grant 1,332,481 83,218 10,500 1,426,199 0.707 Greenbrier 4,575,195 178,853 34,300 4,788,348 64.856 Hampshire 2,825,187 81,687 22,100 2,928,974 31.855 Hancock 3,237,918 79,227 26,600 3,343,745 50.878 Hardy 1,696,582 92,285 14,000 1,802,867 3.488 Harrison 8,742,540 310,600 68,250 9,121,390 82.046 Jackson 3,894,071 154,117 30,650 4,078,838 40.631 Jefferson 6,372,278 162,298 51,350 6,585,926 82.209 Kanawha 21,885,790 739,456 179,500 22,804,746 265.449 Lewis 1,992,202 141,510 17,050 2,150,762 43.441 Lincoln 3,092,069 88,451 23,650 3,204,170 26.648 Logan 4,562,647 211,210 39,650 4,813,507 72.266 Marion 6,743,614 193,967 52,300 6,989,881 103.310 Marshall 4,052,576 257,916 32,750 4,343,242 99.666 Mason 3,374,994 142,932 27,500 3,545,426 50.345 McDowell 2,611,678 334,074 23,900 2,969,652 73.523 Mercer 7,967,813 281,151 58,350 8,307,314 59.631 Mineral 3,159,979 103,618 27,100 3,290,697 41.445 Mingo 3,215,353 174,496 28,500 3,418,349 46.405 Monongalia 7,980,475 335,491 66,000 8,381,966 34.194 Monroe 1,543,258 115,583 11,500 1,670,341 3.509 Morgan 1,930,707 59,790 15,600 2,006,097 26.378 Nicholas 3,294,818 141,198 25,450 3,461,466 24.434 Ohio 4,132,949 308,113 34,150 4,475,212 39.181 Pendleton 1,118,929 93,983 7,850 1,220,762 1.644 Pleasants 1,188,136 41,790 8,700 1,238,626 31.888 Pocahontas 1,215,647 101,405 9,150 1,326,202 14.115 Preston 3,278,930 201,206 26,850 3,506,986 2.739 Putnam 7,942,396 171,768 61,350 8,175,514 47.054 Raleigh 9,998,837 297,744 77,500 10,374,081 71.725 Randolph 3,329,765 214,471 26,200 3,570,436 31.846 Ritchie 1,221,083 89,093 9,750 1,319,926 22.231 Roane 1,974,461 129,749 15,100 2,119,310 20.969 Summers 1,252,268 94,603 10,200 1,357,071 3.201 Taylor 1,880,692 100,838 14,550 1,996,080 1.819 Tucker 937,097 66,856 7,450 1,011,403 1.763 Tyler 1,219,331 100,645 9,200 1,329,176 27.957 Upshur 3,342,863 207,656 23,500 3,574,019 29.377 Wayne 6,021,845 194,234 46,500 6,262,579 56.853 Webster 1,098,812 137,766 9,450 1,246,028 10.878 Wetzel 2,550,028 177,307 20,500 2,747,835 87.757 Wirt 931,703 55,158 6,850 993,711 3.086 Wood 10,392,336 353,279 79,850 10,825,465 64.994 Wyoming 3,506,619 178,948 27,800 3,713,367 62.987

Total 223,782,488 9,605,551 1,773,200 235,161,239 2,455.372 OSF

03/30/15PEIA Preliminary Allocation 16 Final Comps

24

CountyBarbourBerkeleyBooneBraxtonBrookeCabellCalhounClayDoddridgeFayetteGilmerGrantGreenbrierHampshireHancockHardyHarrisonJacksonJeffersonKanawhaLewisLincolnLoganMarionMarshallMasonMcDowellMercerMineralMingoMonongaliaMonroeMorganNicholasOhioPendletonPleasantsPocahontasPrestonPutnamRaleighRandolphRitchieRoaneSummersTaylorTuckerTylerUpshurWayneWebsterWetzelWirtWoodWyoming

Total OSF

03/30/15PEIA Prelimin

Calculated Estimated Estimated Total EstimatedAverage PEIA Cost For Cost Net of Prel. PEIA

Health Employees Limits For the AllocationPremium Rate Over Formula 2014-15 year County Boards

6,675.46 12,727 2,166,662 2,166,662 6,229.82 953,604 13,615,657 13,615,657 5,822.30 812,633 3,274,498 3,274,498 6,809.44 17,255 1,905,794 1,905,794 6,382.36 505,200 2,510,971 2,510,971 6,670.13 195,063 10,593,882 10,593,882 6,384.54 23,696 910,951 910,951 6,646.17 63,720 1,688,993 1,688,993 6,581.77 287,421 1,009,047 1,009,047 6,782.10 183,308 5,747,969 5,747,969 5,974.99 26,966 837,530 837,530 6,395.15 4,523 1,421,676 1,421,676 6,719.38 435,795 4,352,553 4,352,553 6,441.83 205,206 2,723,768 2,723,768 6,136.31 312,203 3,031,542 3,031,542 6,109.22 21,310 1,781,557 1,781,557 6,454.79 529,590 8,591,800 8,591,800 6,402.48 260,141 3,818,697 3,818,697 6,254.75 514,197 6,071,729 6,071,729 6,146.32 1,631,533 21,173,213 21,173,213 5,892.23 255,964 1,894,798 1,894,798 6,587.14 175,532 3,028,638 3,028,638 5,803.65 419,404 4,394,103 4,394,103 6,497.05 671,209 6,318,672 6,318,672 6,237.14 621,632 3,721,610 3,721,610 6,186.35 311,453 3,233,973 3,233,973 5,513.76 405,391 2,564,261 2,564,261 6,877.60 410,121 7,897,193 7,897,193 5,880.22 243,708 3,046,989 3,046,989 5,690.97 264,087 3,154,262 3,154,262 6,095.81 208,438 8,173,528 8,173,528 6,759.82 23,723 1,646,618 1,646,618 6,238.16 164,551 1,841,546 1,841,546 6,523.12 159,388 3,302,078 3,302,078 6,101.17 239,048 4,236,164 4,236,164 7,176.94 11,795 1,208,967 1,208,967 6,878.37 219,335 1,019,291 1,019,291 6,692.88 94,468 1,231,734 1,231,734 6,156.01 16,858 3,490,128 3,490,128 6,523.02 306,937 7,868,577 7,868,577 6,500.86 466,271 9,907,810 9,907,810 6,404.51 203,958 3,366,478 3,366,478 6,311.96 140,322 1,179,604 1,179,604 6,587.95 138,143 1,981,167 1,981,167 6,188.57 19,811 1,337,260 1,337,260 6,512.86 11,845 1,984,235 1,984,235 6,339.24 11,177 1,000,226 1,000,226 6,676.80 186,662 1,142,514 1,142,514 7,162.48 210,411 3,363,608 3,363,608 6,525.10 370,974 5,891,605 5,891,605 5,863.82 63,786 1,182,242 1,182,242 6,269.58 550,198 2,197,637 2,197,637 6,850.75 21,144 972,567 972,567 6,557.41 426,194 10,399,271 10,399,271 6,356.87 400,401 3,312,966 3,312,966

6,360.13 15,440,430 219,720,809 219,720,809

25


Total OSF

03/30/15PEIA Prelimin

EstimatedTotal Amount

Premium Estimated Prel. PEIA Required & AllocatedAdmin Fee Allocation MCVC PEIA Premium Allocation (Including MCVCs)

MCVC MCVC Costs - Retirees MCVC 2015-16 preliminary

- - - - 2,166,662 1,600 $198,564.00 6,548 206,712 13,822,369

- - - - 3,274,498 - - - - 1,905,794 - - - - 2,510,971 - - - - 10,593,882

850 107,028 6,590 114,468 1,025,419 - - - - 1,688,993 - - - - 1,009,047 - - - - 5,747,969 - - - - 837,530

700 $92,124.00 - 92,824 1,514,500 - - - - 4,352,553 - - - - 2,723,768 - - - - 3,031,542 - - - - 1,781,557

1,350 165,888 13,512 180,750 8,772,550 1,150 108,424 13,042 122,616 3,941,313

- - - - 6,071,729 - - - - 21,173,213 - - - - 1,894,798 - - - - 3,028,638 - - - - 4,394,103 - - - - 6,318,672 - - - - 3,721,610 - - - - 3,233,973 - - - - 2,564,261 - - - - 7,897,193 - - - - 3,046,989 - - - - 3,154,262 - - - - 8,173,528 - - - - 1,646,618 - - - - 1,841,546 - - - - 3,302,078 - - - - 4,236,164 - - - - 1,208,967

850 99,264 989 101,103 1,120,394 - - - - 1,231,734 - - - - 3,490,128 - - - - 7,868,577 - - - - 9,907,810 - - - - 3,366,478 - - - - 1,179,604 - - - - 1,981,167 - - - - 1,337,260 - - - - 1,984,235 - - - - 1,000,226 - - - - 1,142,514

650 101,112 20,576 122,338 3,485,946 - - - - 5,891,605 - - - - 1,182,242 - - - - 2,197,637 - - - - 972,567 - - - - 10,399,271 - - - - 3,312,966

7,150 872,404 61,258 940,812 220,661,621

26

COUNTY BOARDS OF EDUCATION

FINAL RETIREMENT ALLOCATION FOR BUDGETING PURPOSES


Step 1Step 1 1984 Co. Co. Supplement Co. Supplement Total Amount

Salary Allowance Supplement In Excess Of Upon Which Upon WhichProf. Educators Professional Required Equity Retirement Based Retirement Based

County (Basic & Equity) Educators Prof. Educators Prof. Educators Prof. EducatorsBarbour 8,078,541 - - - 8,078,541 Berkeley 56,046,726 2,960,258 - 2,960,258 59,006,984 Boone 13,076,220 1,086,438 14,577 1,071,861 14,148,081 Braxton 6,850,657 - - - 6,850,657 Brooke 9,583,570 627,281 - 627,281 10,210,851 Cabell 40,260,001 1,656,261 - 1,656,261 41,916,262 Calhoun 3,896,098 9,222 - 9,222 3,905,320 Clay 6,514,847 48,143 - 48,143 6,562,990 Doddridge 3,698,054 169,200 - 169,200 3,867,254 Fayette 20,802,316 841,330 - 841,330 21,643,646 Gilmer 3,298,138 7,642 - 7,642 3,305,780 Grant 5,988,258 - - - 5,988,258 Greenbrier 16,356,535 390,384 - 390,384 16,746,919 Hampshire 11,097,757 - - - 11,097,757 Hancock 12,267,128 1,217,195 79,447 1,137,747 13,404,875 Hardy 7,472,282 - - - 7,472,282 Harrison 33,842,272 2,051,112 897 2,050,215 35,892,487 Jackson 15,894,837 902,970 60 902,910 16,797,747 Jefferson 27,001,294 1,283,828 39 1,283,789 28,285,083 Kanawha 85,585,537 5,803,888 - 5,803,888 91,389,425 Lewis 8,221,868 158,400 - 158,400 8,380,268 Lincoln 12,014,090 221,980 - 221,980 12,236,070 Logan 18,854,555 679,340 - 679,340 19,533,895 Marion 25,195,026 1,580,300 1,160 1,579,140 26,774,166 Marshall 13,765,212 1,712,174 402,523 1,309,651 15,074,863 Mason 13,081,650 641,131 - 641,131 13,722,781 McDowell 10,434,119 363,947 - 363,947 10,798,066 Mercer 29,267,119 1,048,888 - 1,048,888 30,316,007 Mineral 13,567,363 458,084 - 458,084 14,025,447 Mingo 13,462,370 437,500 - 437,500 13,899,870 Monongalia 35,131,341 1,719,642 - 1,719,642 36,850,983 Monroe 5,875,171 - - - 5,875,171 Morgan 7,140,258 346,421 - 346,421 7,486,679 Nicholas 12,477,585 301,145 - 301,145 12,778,730 Ohio 16,393,734 1,418,830 39,885 1,378,945 17,772,679 Pendleton 4,199,379 - - - 4,199,379 Pleasants 4,030,590 416,921 25,970 390,951 4,421,541 Pocahontas 4,585,358 - - - 4,585,358 Preston 14,801,481 - - - 14,801,481 Putnam 29,826,090 2,535,979 26,498 2,509,481 32,335,571 Raleigh 37,667,982 1,827,264 - 1,827,264 39,495,246 Randolph 13,741,710 - - - 13,741,710 Ritchie 4,793,865 - - - 4,793,865 Roane 7,297,258 35,072 - 35,072 7,332,330 Summers 5,128,321 - - - 5,128,321 Taylor 7,684,663 122,080 - 122,080 7,806,743 Tucker 3,901,335 - - - 3,901,335 Tyler 4,227,547 143,031 - 143,031 4,370,578 Upshur 12,705,452 - - - 12,705,452 Wayne 22,317,874 739,100 - 739,100 23,056,974 Webster 4,786,075 - - - 4,786,075 Wetzel 8,199,583 441,000 - 441,000 8,640,583 Wirt 3,439,046 104,625 - 104,625 3,543,671 Wood 40,670,186 2,240,616 - 2,240,616 42,910,802 Wyoming 13,259,297 491,031 - 491,031 13,750,328

Total 869,755,621 39,239,651 591,056 38,648,596 908,404,217

OSF3/31/15Retirement - Budget - Final 16 - 1 -

27





Total


Salary Allowance Supplement In Excess Of Upon Which Upon WhichService Pers Service Required Equity Retirement Based Retirement Based

(Basic & Equity) Personnel Service Personnel Service Personnel Service Personnel2,602,717 - - - 2,602,717

19,121,643 615,762 - 615,762 19,737,405 4,571,415 204,425 - 204,425 4,775,840 2,321,359 - - - 2,321,359 3,395,471 43,619 - 43,619 3,439,090

13,902,688 301,815 - 301,815 14,204,503 1,331,254 5,831 - 5,831 1,337,085 2,158,880 - - - 2,158,880 1,241,400 64,255 - 64,255 1,305,655 7,097,817 295,250 - 295,250 7,393,067 1,211,601 - - - 1,211,601 2,071,888 - - - 2,071,888 5,462,068 119,783 - 119,783 5,581,851 3,666,830 - - - 3,666,830 4,128,918 302,261 26,920 275,341 4,404,259 2,550,001 - - - 2,550,001

11,291,188 659,640 - 659,640 11,950,828 5,421,781 173,687 - 173,687 5,595,468 9,209,670 110,819 - 110,819 9,320,489

29,217,496 565,885 - 565,885 29,783,381 2,640,981 58,060 - 58,060 2,699,041 3,877,823 46,247 - 46,247 3,924,070 6,545,015 40,457 - 40,457 6,585,472 8,097,422 884,729 176,946 707,783 8,805,205 4,633,600 521,561 100,430 421,131 5,054,731 4,588,098 97,769 - 97,769 4,685,867 3,651,975 176,855 - 176,855 3,828,830 9,566,762 271,969 - 271,969 9,838,731 4,598,416 23,794 - 23,794 4,622,210 4,643,546 67,984 - 67,984 4,711,530

11,690,234 228,221 - 228,221 11,918,455 2,012,629 - - - 2,012,629 2,610,194 57,974 - 57,974 2,668,168 4,201,906 28,158 - 28,158 4,230,064 5,646,900 160,112 - 160,112 5,807,012 1,513,430 - - - 1,513,430 1,324,728 176,893 48,850 128,043 1,452,771 1,554,699 - - - 1,554,699 4,932,959 - - - 4,932,959 9,913,073 556,833 - 556,833 10,469,906

12,629,542 436,651 - 436,651 13,066,193 4,444,837 - - - 4,444,837 1,625,272 - - - 1,625,272 2,547,329 - - - 2,547,329 1,802,239 - - - 1,802,239 2,556,068 21,572 - 21,572 2,577,640 1,320,097 - - - 1,320,097 1,390,914 38,684 - 38,684 1,429,598 4,142,965 - - - 4,142,965 7,704,122 221,588 - 221,588 7,925,710 1,572,010 - - - 1,572,010 2,849,386 52,665 - 52,665 2,902,051 1,156,046 53,187 - 53,187 1,209,233

14,067,486 166,262 - 166,262 14,233,748 4,462,991 44,591 - 44,591 4,507,582

294,491,779 7,895,849 353,146 7,542,702 302,034,481


28





Total

Step 5 Step 5Salary Allowance 1984 Co. Co. Supplement Co. Supplement Total Amount

Prof Student Supplement In Excess Of Upon Which Upon whichSupport Pers. Prof. Student Required Equity Retirement Based Retirement Based(Basic & Equity) Support Pers. Support Pers. Support Pers. Support Pers.

360,953 - - - 360,953 2,596,543 141,053 - 141,053 2,737,596

441,634 55,675 732 54,943 496,577 257,350 - - - 257,350 410,538 25,884 - 25,884 436,422

1,535,132 66,688 - 66,688 1,601,820 135,939 300 - 300 136,239 169,235 1,430 - 1,430 170,665 140,896 9,400 - 9,400 150,296 915,768 35,700 - 35,700 951,468 136,897 300 - 300 137,197 221,690 - - - 221,690 894,463 21,000 - 21,000 915,463 505,204 - - - 505,204 496,919 57,122 3,155 53,967 550,886 313,204 - - - 313,204

1,411,794 80,400 - 80,400 1,492,194 751,559 49,770 - 49,770 801,329

1,061,123 62,335 - 62,335 1,123,458 5,030,502 377,926 - 377,926 5,408,428

369,116 6,400 - 6,400 375,516 333,593 9,250 - 9,250 342,843 645,344 26,400 - 26,400 671,744 988,401 69,200 - 69,200 1,057,601 746,959 82,570 15,619 66,951 813,910 445,229 31,195 - 31,195 476,424 492,708 17,550 - 17,550 510,258

1,176,398 45,700 - 45,700 1,222,098 730,087 23,157 - 23,157 753,244 455,766 23,400 - 23,400 479,166

1,437,135 74,553 - 74,553 1,511,688 246,192 - - - 246,192 286,776 19,530 - 19,530 306,306 485,863 10,000 - 10,000 495,863 676,427 61,109 1,984 59,125 735,552 133,808 - - - 133,808 192,429 22,064 1,281 20,783 213,212 218,893 - - - 218,893 545,364 - - - 545,364

1,240,646 118,618 887 117,731 1,358,377 1,944,681 86,775 - 86,775 2,031,456

728,367 - - - 728,367 132,597 - - - 132,597 237,985 1,350 - 1,350 239,335 305,002 - - - 305,002 344,933 5,250 - 5,250 350,183 135,808 - - - 135,808 211,557 8,300 - 8,300 219,857 545,810 - - - 545,810 772,498 22,100 - 22,100 794,598 199,466 - - - 199,466 334,434 21,600 - 21,600 356,034 173,750 5,000 - 5,000 178,750

1,862,164 115,585 - 115,585 1,977,749 364,321 16,780 - 16,780 381,101

37,927,850 1,908,418 23,658 1,884,761 39,812,611


29





Total

RetirementTotal Amount MCVC Total Total Amount Employer's AllocationUpon Which Upon Which Upon Which Average For Budgeting

Retirement Based Retirement Retirement Based Contribution PurposesTotal Pers. Allocated Excluding MCVCs Rate Co Bds.

11,042,211 - 11,042,211 8.69% 959,56881,481,985 1,366,508 80,115,477 8.48% 6,793,79219,420,498 - 19,420,498 8.85% 1,718,714

9,429,366 - 9,429,366 8.25% 777,92314,086,363 - 14,086,363 9.17% 1,291,71957,722,585 - 57,722,585 8.90% 5,137,310

5,378,644 705,713 4,672,931 8.18% 382,2468,892,535 - 8,892,535 8.61% 765,6475,323,205 - 5,323,205 8.66% 460,990

29,988,181 - 29,988,181 8.67% 2,599,9754,654,578 - 4,654,578 8.16% 379,8148,281,836 528,650 7,753,186 8.85% 686,157

23,244,233 - 23,244,233 8.52% 1,980,40915,269,791 - 15,269,791 8.65% 1,320,83718,360,020 - 18,360,020 8.58% 1,575,29010,335,487 - 10,335,487 8.70% 899,18749,335,509 1,029,203 48,306,307 8.76% 4,231,63223,194,544 1,005,551 22,188,993 8.99% 1,994,79038,729,030 - 38,729,030 8.59% 3,326,824

126,581,234 - 126,581,234 9.06% 11,468,26011,454,825 - 11,454,825 8.51% 974,80616,502,983 - 16,502,983 9.27% 1,529,82726,791,111 - 26,791,111 9.17% 2,456,74536,636,972 - 36,636,972 9.04% 3,311,98220,943,504 - 20,943,504 8.78% 1,838,84018,885,072 - 18,885,072 8.49% 1,603,34315,137,154 - 15,137,154 9.02% 1,365,37141,376,836 - 41,376,836 8.85% 3,661,85019,400,901 - 19,400,901 9.29% 1,802,34419,090,566 - 19,090,566 8.76% 1,672,33450,281,126 - 50,281,126 8.73% 4,389,542

8,133,992 - 8,133,992 8.40% 683,25510,461,153 - 10,461,153 8.54% 893,38217,504,657 - 17,504,657 8.85% 1,549,16224,315,243 - 24,315,243 8.69% 2,112,995

5,846,617 - 5,846,617 9.46% 553,0906,087,524 650,039 5,437,486 9.08% 493,7246,358,950 - 6,358,950 9.06% 576,121

20,279,804 - 20,279,804 8.94% 1,813,01444,163,854 - 44,163,854 8.65% 3,820,17354,592,895 - 54,592,895 8.69% 4,744,12318,914,914 - 18,914,914 9.50% 1,796,917

6,551,734 - 6,551,734 8.64% 566,07010,118,994 - 10,118,994 8.51% 861,126

7,235,562 - 7,235,562 9.41% 680,86610,734,566 - 10,734,566 9.09% 975,772

5,357,240 - 5,357,240 8.44% 452,1516,020,033 - 6,020,033 9.47% 570,097

17,394,227 572,393 16,821,834 8.97% 1,508,91931,777,282 - 31,777,282 8.23% 2,615,270

6,557,551 - 6,557,551 9.17% 601,32711,898,668 - 11,898,668 8.71% 1,036,374

4,931,654 - 4,931,654 8.43% 415,73859,122,299 - 59,122,299 9.06% 5,356,48018,639,011 - 18,639,011 9.92% 1,848,990

1,250,251,309 5,858,055 1,244,393,254 8.83% 109,883,204


30





Total

Monthly Monthly Monthly Monthly Monthly Monthly MonthlyAllocation Allocation Allocation Allocation Allocation Allocation Allocation

July August September October November December January0.0666 6.67% 6.67% 7.44% 7.44% 7.44% 7.64%

63,907 64,003 64,003 71,392 71,392 71,392 73,311 452,467 453,146 453,146 505,458 505,458 505,458 519,046 114,466 114,638 114,638 127,872 127,872 127,872 131,310

51,810 51,887 51,887 57,877 57,877 57,877 59,433 86,028 86,158 86,158 96,104 96,104 96,104 98,687

342,145 342,659 342,659 382,216 382,216 382,216 392,490 25,458 25,496 25,496 28,439 28,439 28,439 29,204 50,992 51,069 51,069 56,964 56,964 56,964 58,495 30,702 30,748 30,748 34,298 34,298 34,298 35,220

173,158 173,418 173,418 193,438 193,438 193,438 198,638 25,296 25,334 25,334 28,258 28,258 28,258 29,018 45,698 45,767 45,767 51,050 51,050 51,050 52,422

131,895 132,093 132,093 147,342 147,342 147,342 151,303 87,968 88,100 88,100 98,270 98,270 98,270 100,912

104,914 105,072 105,072 117,202 117,202 117,202 120,352 59,886 59,976 59,976 66,900 66,900 66,900 68,698

281,827 282,250 282,250 314,833 314,833 314,833 323,297 132,853 133,052 133,052 148,412 148,412 148,412 152,402 221,566 221,899 221,899 247,516 247,516 247,516 254,169 763,786 764,933 764,933 853,237 853,237 853,237 876,180

64,922 65,020 65,020 72,526 72,526 72,526 74,475 101,886 102,039 102,039 113,819 113,819 113,819 116,879 163,619 163,865 163,865 182,782 182,782 182,782 187,695 220,578 220,909 220,909 246,411 246,411 246,411 253,035 122,467 122,651 122,651 136,810 136,810 136,810 140,487 106,783 106,943 106,943 119,289 119,289 119,289 122,495

90,934 91,070 91,070 101,584 101,584 101,584 104,314 243,879 244,245 244,245 272,442 272,442 272,442 279,765 120,036 120,216 120,216 134,094 134,094 134,094 137,699 111,377 111,545 111,545 124,422 124,422 124,422 127,766 292,343 292,782 292,782 326,582 326,582 326,582 335,361

45,505 45,573 45,573 50,834 50,834 50,834 52,201 59,499 59,589 59,589 66,468 66,468 66,468 68,254

103,174 103,329 103,329 115,258 115,258 115,258 118,356 140,725 140,937 140,937 157,207 157,207 157,207 161,433

36,836 36,891 36,891 41,150 41,150 41,150 42,256 32,882 32,931 32,931 36,733 36,733 36,733 37,721 38,370 38,427 38,427 42,863 42,863 42,863 44,016

120,747 120,928 120,928 134,888 134,888 134,888 138,514 254,424 254,806 254,806 284,221 284,221 284,221 291,861 315,959 316,433 316,433 352,963 352,963 352,963 362,451 119,675 119,854 119,854 133,691 133,691 133,691 137,284

37,700 37,757 37,757 42,116 42,116 42,116 43,248 57,351 57,437 57,437 64,068 64,068 64,068 65,790 45,346 45,414 45,414 50,656 50,656 50,656 52,018 64,986 65,084 65,084 72,597 72,597 72,597 74,549 30,113 30,158 30,158 33,640 33,640 33,640 34,544 37,968 38,025 38,025 42,415 42,415 42,415 43,555

100,494 100,645 100,645 112,264 112,264 112,264 115,281 174,177 174,439 174,439 194,576 194,576 194,576 199,807

40,048 40,109 40,109 44,739 44,739 44,739 45,941 69,023 69,126 69,126 77,106 77,106 77,106 79,179 27,688 27,730 27,730 30,931 30,931 30,931 31,762

356,742 357,277 357,277 398,522 398,522 398,522 409,235 123,143 123,328 123,328 137,565 137,565 137,565 141,263

7,318,221 7,329,210 7,329,210 8,175,310 8,175,310 8,175,310 8,395,077


31





Total

Monthly Monthly Monthly Monthly Monthly TotalAllocation Allocation Allocation Allocation Allocation AnnualFebruary March April May June Allocation

7.64% 7.64% 11.58% 11.58% 11.60% 100.00%73,311 73,311 111,118 111,118 111,310 959,568

519,046 519,046 786,721 786,721 788,079 6,793,792 131,310 131,310 199,027 199,027 199,372 1,718,714

59,433 59,433 90,083 90,083 90,243 777,923 98,687 98,687 149,581 149,581 149,840 1,291,719

392,490 392,490 594,900 594,900 595,929 5,137,310 29,204 29,204 44,264 44,264 44,339 382,246 58,495 58,495 88,662 88,662 88,816 765,647 35,220 35,220 53,383 53,383 53,472 460,990

198,638 198,638 301,077 301,077 301,599 2,599,975 29,018 29,018 43,982 43,982 44,058 379,814 52,422 52,422 79,457 79,457 79,595 686,157

151,303 151,303 229,331 229,331 229,731 1,980,409 100,912 100,912 152,953 152,953 153,217 1,320,837 120,352 120,352 182,419 182,419 182,732 1,575,290

68,698 68,698 104,126 104,126 104,303 899,187 323,297 323,297 490,023 490,023 490,869 4,231,632 152,402 152,402 230,997 230,997 231,397 1,994,790 254,169 254,169 385,246 385,246 385,913 3,326,824 876,180 876,180 1,328,027 1,328,027 1,330,303 11,468,260

74,475 74,475 112,883 112,883 113,075 974,806 116,879 116,879 177,154 177,154 177,461 1,529,827 187,695 187,695 284,491 284,491 284,983 2,456,745 253,035 253,035 383,528 383,528 384,192 3,311,982 140,487 140,487 212,938 212,938 213,304 1,838,840 122,495 122,495 185,667 185,667 185,988 1,603,343 104,314 104,314 158,110 158,110 158,383 1,365,371 279,765 279,765 424,042 424,042 424,776 3,661,850 137,699 137,699 208,711 208,711 209,075 1,802,344 127,766 127,766 193,656 193,656 193,991 1,672,334 335,361 335,361 508,309 508,309 509,188 4,389,542

52,201 52,201 79,121 79,121 79,257 683,255 68,254 68,254 103,454 103,454 103,631 893,382

118,356 118,356 179,393 179,393 179,702 1,549,162 161,433 161,433 244,685 244,685 245,106 2,112,995

42,256 42,256 64,048 64,048 64,158 553,090 37,721 37,721 57,173 57,173 57,272 493,724 44,016 44,016 66,715 66,715 66,830 576,121

138,514 138,514 209,947 209,947 210,311 1,813,014 291,861 291,861 442,376 442,376 443,139 3,820,173 362,451 362,451 549,369 549,369 550,318 4,744,123 137,284 137,284 208,083 208,083 208,443 1,796,917

43,248 43,248 65,551 65,551 65,662 566,070 65,790 65,790 99,718 99,718 99,891 861,126 52,018 52,018 78,844 78,844 78,982 680,866 74,549 74,549 112,994 112,994 113,192 975,772 34,544 34,544 52,359 52,359 52,452 452,151 43,555 43,555 66,017 66,017 66,135 570,097

115,281 115,281 174,733 174,733 175,034 1,508,919 199,807 199,807 302,848 302,848 303,370 2,615,270

45,941 45,941 69,634 69,634 69,753 601,327 79,179 79,179 120,012 120,012 120,220 1,036,374 31,762 31,762 48,142 48,142 48,227 415,738

409,235 409,235 620,280 620,280 621,353 5,356,480 141,263 141,263 214,113 214,113 214,481 1,848,990

8,395,077 8,395,077 12,724,475 12,724,475 12,746,452 109,883,204


32

MULTI-COUNTY VOCATIONAL CENTER




Salary Allowance Supplement In Excess Of Upon Which Upon WhichProf. Educators Professional Required Equity Retirement Based Retirement Based

County (Basic & Equity) Educators Prof. Educators Prof. Educators Prof. EducatorsBarbourBerkeley 1,069,409 54,148 - 54,148 1,123,557 BooneBraxtonBrookeCabellCalhoun 599,865 1,400 - 1,400 601,265 ClayDoddridgeFayetteGilmerGrant 448,601 - - - 448,601 GreenbrierHampshireHancockHardyHarrison 743,962 43,200 - 43,200 787,162 Jackson 806,172 42,660 - 42,660 848,832 JeffersonKanawhaLewisLincolnLoganMarionMarshallMasonMcDowellMercerMineralMingoMonongaliaMonroeMorganNicholasOhioPendletonPleasants 514,094 47,921 4,658 43,263 557,357 PocahontasPrestonPutnamRaleighRandolphRitchieRoaneSummersTaylorTuckerTylerUpshur 495,796 - - - 495,796 WayneWebsterWetzelWirtWoodWyoming

Total 4,677,899 189,329 4,658 184,671 4,862,570


33





Total


Salary Allowance Supplement In Excess Of Upon Which Upon WhichService Pers Service Required Equity Retirement Based Retirement Based

(Basic & Equity) Personnel Service Personnel Service Personnel Service Personnel

208,461 6,273 - 6,273 214,734

104,088 360 - 360 104,448

80,049 - - 80,049

201,469 11,180 - 11,180 212,649 152,546 4,173 - 4,173 156,719

86,261 8,767 2,346 6,421 92,682

76,597 - - - 76,597

909,470 30,753 2,346 28,407 937,877


34





Total

Step 5 Step 5Salary Allowance 1984 Co. Co. Supplement Co. Supplement Total Amount

Prof Student Supplement In Excess Of Upon Which Upon whichSupport Pers. Prof. Student Required Equity Retirement Based Retirement Based(Basic & Equity) Support Pers. Support Pers. Support Pers. Support Pers.

27,119 1,098 - 1,098 28,217

0 - - - -

0 - - - -

28,192 1,200 - 1,200 29,392 - - - - -

- - - - -

- - - - -

55,311 2,298 - 2,298 57,609


35





Total

RetirementMCVC Total Employer's AllocationUpon Which Average For Budgeting

Retirement Based Contribution PurposesTotal Pers. Rate MCVC

1,366,508 8.62% 117,793

705,713 8.48% 59,844

528,650 8.78% 46,415

1,029,203 8.83% 90,8791,005,551 8.78% 88,287

650,039 8.12% 52,783

572,393 8.58% 49,111

5,858,055 8.63% 505,112


36


NET STATE AID TO BE BUDGETED AS UNRESTRICTED

REVENUES AND EXPENDITURES - (BASED ON FINAL COMPUTATIONS)


Total Distributed Faculty Faculty FacultyState Aid State Aid State Aid Senate Senate SenateAllowance Allowance Allowance Allowance Allowance Allowance

County (Step 10) MCVCs County Bds Total MCVCs County Bds

Barbour 10,941,307 - 10,941,307 33,996 - 33,996Berkeley 83,224,796 1,585,142 81,639,654 281,500 4,800 276,700Boone 16,785,532 - 16,785,532 78,500 - 78,500Braxton 9,542,725 - 9,542,725 29,282 - 29,282Brooke 12,372,871 - 12,372,871 51,850 - 51,850

Cabell 54,749,487 - 54,749,487 188,290 - 188,290Calhoun 6,163,509 854,887 5,308,622 17,100 2,400 14,700Clay 10,783,994 - 10,783,994 28,360 - 28,360Doddridge 1,107,656 - 1,107,656 21,750 - 21,750Fayette 30,667,920 - 30,667,920 96,200 - 96,200

Gilmer 4,465,183 - 4,465,183 14,392 - 14,392Grant 4,850,287 641,895 4,208,392 25,800 1,700 24,100Greenbrier 22,214,883 - 22,214,883 76,080 - 76,080Hampshire 14,474,373 - 14,474,373 49,970 - 49,970Hancock 17,534,305 - 17,534,305 63,700 - 63,700

Hardy 9,425,895 - 9,425,895 32,500 - 32,500Harrison 40,506,527 1,182,458 39,324,069 167,186 3,400 163,786Jackson 22,376,613 1,164,208 21,212,405 74,920 3,200 71,720Jefferson 35,457,708 - 35,457,708 129,600 - 129,600Kanawha 104,956,481 - 104,956,481 419,106 - 419,106

Lewis 9,489,858 - 9,489,858 38,440 - 38,440Lincoln 19,313,917 - 19,313,917 53,200 - 53,200Logan 26,467,020 - 26,467,020 90,720 - 90,720Marion 32,301,455 - 32,301,455 122,700 - 122,700Marshall 4,125,122 - 4,125,122 71,720 - 71,720

Mason 18,846,757 - 18,846,757 62,230 - 62,230McDowell 14,381,463 - 14,381,463 52,600 - 52,600Mercer 43,663,664 - 43,663,664 135,890 - 135,890Mineral 20,909,257 - 20,909,257 61,348 - 61,348Mingo 19,034,226 - 19,034,226 61,600 - 61,600

Monongalia 37,080,571 - 37,080,571 161,250 - 161,250Monroe 8,978,854 - 8,978,854 26,086 - 26,086Morgan 9,202,177 - 9,202,177 37,124 - 37,124Nicholas 18,086,728 - 18,086,728 59,050 - 59,050Ohio 18,072,584 - 18,072,584 80,050 - 80,050

Pendleton 5,907,005 - 5,907,005 18,072 - 18,072Pleasants 3,530,254 729,430 2,800,824 21,700 2,400 19,300Pocahontas 5,119,851 - 5,119,851 19,710 - 19,710Preston 20,367,358 - 20,367,358 65,632 - 65,632Putnam 40,910,128 - 40,910,128 143,170 - 143,170

Raleigh 53,200,468 - 53,200,468 184,548 - 184,548Randolph 18,809,670 - 18,809,670 61,258 - 61,258Ritchie 5,450,986 - 5,450,986 21,692 - 21,692Roane 11,337,832 - 11,337,832 34,182 - 34,182Summers 7,368,456 - 7,368,456 23,290 - 23,290

Taylor 9,712,247 - 9,712,247 34,100 - 34,100Tucker 3,854,623 - 3,854,623 16,836 - 16,836Tyler 5,120,715 - 5,120,715 20,694 - 20,694Upshur 17,189,904 694,968 16,494,936 56,599 1,800 54,799Wayne 34,824,306 - 34,824,306 107,700 - 107,700

Webster 7,460,991 - 7,460,991 20,418 - 20,418Wetzel 3,506,885 - 3,506,885 48,150 - 48,150Wirt 5,763,451 - 5,763,451 16,300 - 16,300Wood 57,767,536 - 57,767,536 193,300 - 193,300Wyoming 18,870,372 - 18,870,372 63,350 - 63,350

State 1,148,628,743 6,852,988 1,141,775,755 4,164,791 19,700 4,145,091

OSF04/03/15PBNSA 16

- 1 -37





County

BarbourBerkeleyBooneBraxtonBrooke

CabellCalhounClayDoddridgeFayette

GilmerGrantGreenbrierHampshireHancock

HardyHarrisonJacksonJeffersonKanawha

LewisLincolnLoganMarionMarshall

MasonMcDowellMercerMineralMingo

MonongaliaMonroeMorganNicholasOhio

PendletonPleasantsPocahontasPrestonPutnam

RaleighRandolphRitchieRoaneSummers

TaylorTuckerTylerUpshurWayne

WebsterWetzelWirtWoodWyoming

State

OSF04/03/15PBNSA 16

Step 7a Step 7b Step 7c Step 4 Step 4 Step 4Amt To Be Amt To Be Amt To Be Amt To Be Amt To Be Total To Be

Budgeted For Budgeted For Budgeted For Budgeted For Budgeted For Budgeted ForInstructional 21st Century Advanced Replacement Additional Purchase OfImprovement Tech. Systems Placement Of Buses Buses Buses

495,971 174,420 2,996 149,096 - 149,0962,763,075 1,120,790 21,480 936,884 416,618 1,353,502

786,415 295,662 7,174 250,310 - 250,310448,476 154,595 5,191 118,730 - 118,730597,964 216,996 5,148 182,914 - 182,914

1,993,679 799,616 27,557 544,384 204,830 749,214308,401 96,122 1,857 85,761 - 85,761428,174 146,120 2,279 201,242 - 201,242319,829 100,892 2,870 88,841 - 88,841

1,113,622 432,250 10,803 409,510 - 409,510

291,566 89,095 1,435 75,460 - 75,460407,462 137,474 2,701 103,303 - 103,303879,969 334,715 5,950 338,761 - 338,761634,467 232,233 5,359 270,547 - 270,547730,399 272,279 3,967 223,520 - 223,520

479,818 167,677 3,545 152,081 95,401 247,4821,690,133 672,906 20,383 483,433 - 483,433

846,273 320,649 12,533 268,799 - 268,7991,430,282 564,435 21,227 545,201 - 545,2014,094,267 1,676,476 52,961 847,752 - 847,752

512,061 181,137 4,431 175,861 - 175,861674,783 249,063 3,503 238,187 - 238,187

1,025,854 395,612 11,394 385,164 - 385,1641,301,520 510,685 21,100 386,507 190,252 576,759

812,674 306,624 9,284 338,953 - 338,953

752,907 281,675 12,829 263,565 - 263,565627,580 229,359 5,064 314,561 - 314,561

1,479,680 585,055 9,748 413,604 - 413,604748,044 279,644 7,934 291,479 - 291,479771,078 289,260 6,457 313,013 - 313,013

1,742,235 694,655 37,516 465,915 169,062 634,977402,356 135,342 9,875 142,183 - 142,183503,353 177,502 4,136 152,117 - 152,117707,906 262,890 6,879 263,164 - 263,164926,565 354,165 11,014 196,121 73,226 269,347

312,608 97,878 1,561 93,867 - 93,867325,121 103,102 2,194 78,864 - 78,864324,787 102,962 1,730 104,892 - 104,892795,080 299,279 7,512 384,670 - 384,670

1,554,203 616,164 21,438 416,833 - 416,833

1,900,856 760,869 20,551 605,596 - 605,596731,451 272,718 6,077 233,359 - 233,359359,793 117,575 4,304 89,893 - 89,893484,108 169,468 2,659 199,293 - 199,293377,595 125,006 1,688 127,843 - 127,843

492,673 173,044 4,262 143,763 - 143,763308,424 96,132 1,561 67,538 - 67,538337,114 108,108 2,659 118,670 - 118,670688,873 254,945 4,473 229,247 - 229,247

1,195,995 466,635 8,229 442,829 - 442,829

353,353 114,887 4,642 91,767 - 91,767538,375 192,122 7,216 134,099 - 134,099298,333 91,920 1,350 67,777 - 67,777

1,990,332 798,219 36,377 470,393 - 470,393743,031 277,548 7,343 281,884 - 281,884

47,840,943 18,176,651 526,406 15,000,000 1,149,389 16,149,389

- 2 -38





County

BarbourBerkeleyBooneBraxtonBrooke

CabellCalhounClayDoddridgeFayette

GilmerGrantGreenbrierHampshireHancock

HardyHarrisonJacksonJeffersonKanawha

LewisLincolnLoganMarionMarshall

MasonMcDowellMercerMineralMingo

MonongaliaMonroeMorganNicholasOhio

PendletonPleasantsPocahontasPrestonPutnam

RaleighRandolphRitchieRoaneSummers

TaylorTuckerTylerUpshurWayne

WebsterWetzelWirtWoodWyoming

State

OSF04/03/15PBNSA 16

Net State Aid to Net State Aid toBe Budgeted As Be Budgeted As

Unrestricted Unrestricted

MCVCs County Beds

- 10,084,8281,580,342 76,104,107

- 15,367,471- 8,786,451- 11,317,999

- 50,991,131852,487 4,801,781

- 9,977,819- 573,474- 28,605,535

- 3,993,235640,195 3,533,352

- 20,579,408- 13,281,797- 16,240,440

- 8,494,8731,179,058 36,293,4281,161,008 19,692,431

- 32,766,963- 97,865,919

- 8,577,928- 18,095,181- 24,558,276- 29,768,691- 2,585,867

- 17,473,551- 13,152,299- 41,039,687- 19,520,808- 17,592,818

- 33,809,938- 8,263,012- 8,327,945- 16,786,839- 16,431,443

- 5,383,019727,030 2,272,243

- 4,565,770- 18,815,185- 38,158,320

- 49,728,048- 17,504,807- 4,857,729- 10,448,122- 6,713,034

- 8,864,405- 3,364,132- 4,533,470

693,168 15,262,599- 32,602,918

- 6,875,924- 2,586,923- 5,287,771- 54,278,915- 17,497,216

6,833,288 1,054,937,275

- 3 -39


AMOUNT TO BE RESERVED FOR STAFF DEVELOPMENT COUNCILS

(BASED ON FINAL COMPUTATIONS)


Amt For Amt ForProf Pers Prof Pers

Total Step 1 Step 1 Staff Dev Staff DevStep 1 Allowance Allowance Councils Councils

County Allowance MCVCs County Bds MCVCs County Bds

Barbour 8,078,541 - 8,078,541 - 8,079 Berkeley 56,046,726 1,069,409.00 54,977,317 1,069 54,977 Boone 13,076,220 - 13,076,220 - 13,076 Braxton 6,850,657 - 6,850,657 - 6,851 Brooke 9,583,570 - 9,583,570 - 9,584 Cabell 40,260,001 - 40,260,001 - 40,260 Calhoun 3,896,098 599,865 3,296,233 600 3,296 Clay 6,514,847 - 6,514,847 - 6,515 Doddridge 3,698,054 - 3,698,054 - 3,698 Fayette 20,802,316 - 20,802,316 - 20,802 Gilmer 3,298,138 - 3,298,138 - 3,298 Grant 5,988,258 448,601 5,539,657 449 5,540 Greenbrier 16,356,535 - 16,356,535 - 16,357 Hampshire 11,097,757 - 11,097,757 - 11,098 Hancock 12,267,128 - 12,267,128 - 12,267 Hardy 7,472,282 - 7,472,282 - 7,472 Harrison 33,842,272 743,962.00 33,098,310 744 33,098 Jackson 15,894,837 806,172 15,088,665 806 15,089 Jefferson 27,001,294 - 27,001,294 - 27,001 Kanawha 85,585,537 - 85,585,537 - 85,586 Lewis 8,221,868 - 8,221,868 - 8,222 Lincoln 12,014,090 - 12,014,090 - 12,014 Logan 18,854,555 - 18,854,555 - 18,855 Marion 25,195,026 - 25,195,026 - 25,195 Marshall 13,765,212 - 13,765,212 - 13,765 Mason 13,081,650 - 13,081,650 - 13,082 McDowell 10,434,119 - 10,434,119 - 10,434 Mercer 29,267,119 - 29,267,119 - 29,267 Mineral 13,567,363 - 13,567,363 - 13,567 Mingo 13,462,370 - 13,462,370 - 13,462 Monongalia 35,131,341 - 35,131,341 - 35,131 Monroe 5,875,171 - 5,875,171 - 5,875 Morgan 7,140,258 - 7,140,258 - 7,140 Nicholas 12,477,585 - 12,477,585 - 12,478 Ohio 16,393,734 - 16,393,734 - 16,394 Pendleton 4,199,379 - 4,199,379 - 4,199 Pleasants 4,030,590 514,094 3,516,496 514 3,516 Pocahontas 4,585,358 - 4,585,358 - 4,585 Preston 14,801,481 - 14,801,481 - 14,801 Putnam 29,826,090 - 29,826,090 - 29,826 Raleigh 37,667,982 - 37,667,982 - 37,668 Randolph 13,741,710 - 13,741,710 - 13,742 Ritchie 4,793,865 - 4,793,865 - 4,794 Roane 7,297,258 - 7,297,258 - 7,297 Summers 5,128,321 - 5,128,321 - 5,128 Taylor 7,684,663 - 7,684,663 - 7,685 Tucker 3,901,335 - 3,901,335 - 3,901 Tyler 4,227,547 - 4,227,547 - 4,228 Upshur 12,705,452 495,796 12,209,656 496 12,210 Wayne 22,317,874 - 22,317,874 - 22,318 Webster 4,786,075 - 4,786,075 - 4,786 Wetzel 8,199,583 - 8,199,583 - 8,200 Wirt 3,439,046 - 3,439,046 - 3,439 Wood 40,670,186 - 40,670,186 - 40,670 Wyoming 13,259,297 - 13,259,297 - 13,259

State 869,755,621 4,677,899 865,077,722 4,678 865,077

OSF04/03/15PBNSA 16

- 4 -40






State

OSF04/03/15PBNSA 16

Amt For Amt ForService Pers Service Pers

Total Step 2 Step 2 Staff Dev Staff DevStep 2 Allowance Allowance Councils Councils

Allowance MCVCs County Bds MCVCs County Bds

2,602,717 - 2,602,717 - 2,603 19,121,643 208,461 18,913,182 208 18,913 4,571,415 - 4,571,415 - 4,571 2,321,359 - 2,321,359 - 2,321 3,395,471 - 3,395,471 - 3,395

13,902,688 - 13,902,688 - 13,903 1,331,254 104,088 1,227,166 104 1,227 2,158,880 - 2,158,880 - 2,159 1,241,400 - 1,241,400 - 1,241 7,097,817 - 7,097,817 - 7,098 1,211,601 - 1,211,601 - 1,212 2,071,888 80,049 1,991,839 80 1,992 5,462,068 - 5,462,068 - 5,462 3,666,830 - 3,666,830 - 3,667 4,128,918 - 4,128,918 - 4,129 2,550,001 - 2,550,001 - 2,550

11,291,188 201,469 11,089,719 201 11,090 5,421,781 152,546 5,269,235 153 5,269 9,209,670 - 9,209,670 - 9,210

29,217,496 - 29,217,496 - 29,217 2,640,981 - 2,640,981 - 2,641 3,877,823 - 3,877,823 - 3,878 6,545,015 - 6,545,015 - 6,545 8,097,422 - 8,097,422 - 8,097 4,633,600 - 4,633,600 - 4,634 4,588,098 - 4,588,098 - 4,588 3,651,975 - 3,651,975 - 3,652 9,566,762 - 9,566,762 - 9,567 4,598,416 - 4,598,416 - 4,598 4,643,546 - 4,643,546 - 4,644

11,690,234 - 11,690,234 - 11,690 2,012,629 - 2,012,629 - 2,013 2,610,194 - 2,610,194 - 2,610 4,201,906 - 4,201,906 - 4,202 5,646,900 - 5,646,900 - 5,647 1,513,430 - 1,513,430 - 1,513 1,324,728 86,261 1,238,467 86 1,238 1,554,699 - 1,554,699 - 1,555 4,932,959 - 4,932,959 - 4,933 9,913,073 - 9,913,073 - 9,913

12,629,542 - 12,629,542 - 12,630 4,444,837 - 4,444,837 - 4,445 1,625,272 - 1,625,272 - 1,625 2,547,329 - 2,547,329 - 2,547 1,802,239 - 1,802,239 - 1,802 2,556,068 - 2,556,068 - 2,556 1,320,097 - 1,320,097 - 1,320 1,390,914 - 1,390,914 - 1,391 4,142,965 76,597 4,066,368 77 4,066 7,704,122 - 7,704,122 - 7,704 1,572,010 - 1,572,010 - 1,572 2,849,386 - 2,849,386 - 2,849 1,156,046 - 1,156,046 - 1,156

14,067,486 - 14,067,486 - 14,067 4,462,991 - 4,462,991 - 4,463

294,491,779 909,471 293,582,308 909 293,580

- 5 -41






State

OSF04/03/15PBNSA 16

Total TotalTotal Amt For Amt For

Amt For Staff Dev Staff DevStaff Dev Councils CouncilsCouncils MCVCs County Bds

10,682 - 10,682 75,167 1,277 73,890 17,647 - 17,647 9,172 - 9,172

12,979 - 12,979 54,163 - 54,163 5,227 704 4,523 8,674 - 8,674 4,939 - 4,939

27,900 - 27,900 4,510 - 4,510 8,061 529 7,532

21,819 - 21,819 14,765 - 14,765 16,396 - 16,396 10,022 - 10,022 45,133 945 44,188 21,317 959 20,358 36,211 - 36,211

114,803 - 114,803 10,863 - 10,863 15,892 - 15,892 25,400 - 25,400 33,292 - 33,292 18,399 - 18,399 17,670 - 17,670 14,086 - 14,086 38,834 - 38,834 18,165 - 18,165 18,106 - 18,106 46,821 - 46,821 7,888 - 7,888 9,750 - 9,750

16,680 - 16,680 22,041 - 22,041 5,712 - 5,712 5,354 600 4,754 6,140 - 6,140

19,734 - 19,734 39,739 - 39,739 50,298 - 50,298 18,187 - 18,187 6,419 - 6,419 9,844 - 9,844 6,930 - 6,930

10,241 - 10,241 5,221 - 5,221 5,619 - 5,619

16,849 573 16,276 30,022 - 30,022 6,358 - 6,358

11,049 - 11,049 4,595 - 4,595

54,737 - 54,737 17,722 - 17,722

1,164,244 5,587 1,158,657

- 6 -42






State

OSF04/03/15PBNSA 16

Amt For Amt For TotalProf Pers Service Pers Amt ForStaff Dev Staff Dev Staff DevCouncils Councils CouncilsCo. Bds Co. Bds Co. Bds

8,079 2,603 10,682 54,977 18,913 73,890 13,076 4,571 17,647 6,851 2,321 9,172 9,584 3,395 12,979

40,260 13,903 54,163 3,296 1,227 4,523 6,515 2,159 8,674 3,698 1,241 4,939

20,802 7,098 27,900 3,298 1,212 4,510 5,540 1,992 7,532

16,357 5,462 21,819 11,098 3,667 14,765 12,267 4,129 16,396 7,472 2,550 10,022

33,098 11,090 44,188 15,089 5,269 20,358 27,001 9,210 36,211 85,586 29,217 114,803 8,222 2,641 10,863

12,014 3,878 15,892 18,855 6,545 25,400 25,195 8,097 33,292 13,765 4,634 18,399 13,082 4,588 17,670 10,434 3,652 14,086 29,267 9,567 38,834 13,567 4,598 18,165 13,462 4,644 18,106 35,131 11,690 46,821 5,875 2,013 7,888 7,140 2,610 9,750

12,478 4,202 16,680 16,394 5,647 22,041 4,199 1,513 5,712 3,516 1,238 4,754 4,585 1,555 6,140

14,801 4,933 19,734 29,826 9,913 39,739 37,668 12,630 50,298 13,742 4,445 18,187 4,794 1,625 6,419 7,297 2,547 9,844 5,128 1,802 6,930 7,685 2,556 10,241 3,901 1,320 5,221 4,228 1,391 5,619

12,210 4,066 16,276 22,318 7,704 30,022 4,786 1,572 6,358 8,200 2,849 11,049 3,439 1,156 4,595

40,670 14,067 54,737 13,259 4,463 17,722

865,077 293,580 1,158,657

- 7 -43


AMOUNT TO BE BUDGETED FOR ACADEMIC CURRICULUM TRIPS



Step 4 One half of 1%Allowance for to be Reserved for

County Transportation Curriculum TripsBarbour 599,720 2,999 Berkeley 6,082,147 30,411 Boone 1,451,034 7,255 Braxton 497,276 2,486 Brooke 946,838 4,734 Cabell 2,606,360 13,032 Calhoun 466,555 2,333 Clay 925,245 4,626 Doddridge 477,904 2,390 Fayette 2,031,676 10,158 Gilmer 274,160 1,371 Grant 426,209 2,131 Greenbrier 1,441,113 7,206 Hampshire 1,094,604 5,473 Hancock 1,169,439 5,847 Hardy 861,157 4,306 Harrison 2,160,013 10,800 Jackson 1,259,598 6,298 Jefferson 2,257,117 11,286 Kanawha 4,814,487 24,072 Lewis 771,918 3,860 Lincoln 1,489,715 7,449 Logan 2,210,605 11,053 Marion 2,262,556 11,313 Marshall 1,303,565 6,518 Mason 1,164,980 5,825 McDowell 1,420,138 7,101 Mercer 2,276,426 11,382 Mineral 1,422,060 7,110 Mingo 1,578,259 7,891 Monongalia 2,807,847 14,039 Monroe 533,637 2,668 Morgan 707,876 3,539 Nicholas 1,400,483 7,002 Ohio 1,242,001 6,210 Pendleton 601,461 3,007 Pleasants 372,003 1,860 Pocahontas 469,172 2,346 Preston 1,437,060 7,185 Putnam 2,100,806 10,504 Raleigh 3,671,856 18,359 Randolph 1,051,693 5,258 Ritchie 402,612 2,013 Roane 805,073 4,025 Summers 515,802 2,579 Taylor 609,025 3,045 Tucker 332,846 1,664 Tyler 722,087 3,610 Upshur 928,232 4,641 Wayne 2,219,517 11,098 Webster 556,404 2,782 Wetzel 969,526 4,848 Wirt 296,590 1,483 Wood 2,448,256 12,241 Wyoming 1,278,606 6,393

State 76,223,345 381,115

OSF04/03/15PBNSA 16 - 8 -

44

MULTI-COUNTY VOCATIONAL CENTERS

NET STATE AID TO BE BUDGETED AS UNRESTRICTED REVENUES AND EXPENDITURES



Total Net StateState Aid Faculty Aid To BeAllowance Senate Budgeted As

Center MCVCs MCVCs Unrestricted

James Rumsey 1,585,142 4,800 1,580,342

Calhoun-Gilmer 854,887 2,400 852,487

South Branch 641,895 1,700 640,195

United 1,182,458 3,400 1,179,058

Roane-Jackson 1,164,208 3,200 1,161,008

Mid-Ohio Valley 729,430 2,400 727,030

Fred W. Eberle 694,968 1,800 693,168

Total 6,852,988 19,700 6,833,288

OSF4/3/2015PBNSA 16

- 9 -

45

MULTI-COUNTY VOCATIONAL CENTERS

TOTAL AMOUNT TO BE RESERVED FOR STAFF DEVELOPMENT COUNCILS



Amt For Amt For TotalProf Pers Service Pers Amt ForStaff Dev Staff Dev Staff DevCouncils Councils Councils

Center MCVCs MCVCs MCVCs

James Rumsey 1,069 208 1,277

Calhoun-Gilmer 600 104 704

South Branch 449 80 529

United 744 201 945

Roane-Jackson 806 153 959

Mid-Ohio Valley 514 86 600

Fred W. Eberle 496 77 573

TOTAL 4,678 909 5,587

OSF04/03/15PBNSA 16

- 10 -

46

FINAL COMPUTATIONSPUBLIC SCHOOL SUPPORT PROGRAM

TRANSPORTATION ALLOWANCE FOR THE 2015-16 YEAR

AllowanceOperation, Percents

Maintenance, & 95.0% County Add'l AllowanceContracted Student 92.5% Transportation Oper & Maint.Services Population 90.0% Allowance For Alt. Fuel Buses Insurance

County @ 100% Density 87.5% @ Allow Pct. (Add'l 5%) @ 100%

Barbour 371,860 Low 92.5% 343,971 18,593 87,056 Berkeley 4,508,983 High 87.5% 3,945,360 225,051 459,951 Boone 1,081,469 Low 92.5% 1,000,359 50,347 133,534 Braxton 302,592 Sparse 95.0% 287,462 - 80,000 Brooke 734,602 High 87.5% 642,777 32,915 87,948 Cabell 1,715,276 High 87.5% 1,500,867 - 217,016 Calhoun 349,043 Sparse 95.0% 331,591 13,222 31,602 Clay 663,170 Low 92.5% 613,432 33,159 67,749 Doddridge 361,344 Sparse 95.0% 343,277 - 41,228 Fayette 1,519,521 Medium 90.0% 1,367,569 32,855 221,174 Gilmer 191,468 Sparse 95.0% 181,895 9,573 - Grant 281,962 Sparse 95.0% 267,864 - 53,670 Greenbrier 964,943 Low 92.5% 892,572 48,247 157,554 Hampshire 714,272 Low 92.5% 660,702 35,714 118,262 Hancock 923,887 High 87.5% 808,401 46,194 89,903 Hardy 542,527 Sparse 95.0% 515,401 24,386 69,324 Harrison 1,425,359 High 87.5% 1,247,189 71,268 352,111 Jackson 969,588 Medium 90.0% 872,629 - 109,371 Jefferson 1,680,135 High 87.5% 1,470,118 80,696 156,511 Kanawha 3,004,301 High 87.5% 2,628,763 150,215 818,000 Lewis 533,789 Low 92.5% 493,755 - 98,111 Lincoln 1,105,389 Low 92.5% 1,022,485 55,269 168,374 Logan 1,704,659 Medium 90.0% 1,534,193 83,897 182,528 Marion 1,635,996 High 87.5% 1,431,497 81,800 172,500 Marshall 1,012,132 Medium 90.0% 910,919 50,607 2,802 Mason 776,229 Low 92.5% 718,012 - 183,119 McDowell 996,629 Low 92.5% 921,882 - 183,127 Mercer 1,781,531 High 87.5% 1,558,840 89,077 188,473 Mineral 1,097,573 Medium 90.0% 987,816 - 139,923 Mingo 1,165,233 Medium 90.0% 1,048,710 58,262 156,000 Monongalia 2,100,035 High 87.5% 1,837,531 105,002 144,221 Monroe 299,030 Sparse 95.0% 284,079 14,952 91,002 Morgan 513,684 Medium 90.0% 462,316 23,131 64,456 Nicholas 1,017,494 Low 92.5% 941,182 50,875 134,178 Ohio 978,210 High 87.5% 855,934 48,911 67,525 Pendleton 454,809 Sparse 95.0% 432,069 22,703 47,379 Pleasants 262,953 Low 92.5% 243,232 13,148 35,672 Pocahontas 314,366 Sparse 95.0% 298,648 - 61,653 Preston 1,028,822 Low 92.5% 951,660 48,941 49,231 Putnam 1,268,141 High 87.5% 1,109,623 63,407 365,996 Raleigh 3,063,290 High 87.5% 2,680,379 152,375 167,285 Randolph 662,078 Sparse 95.0% 628,974 26,571 160,231 Ritchie 252,283 Sparse 95.0% 239,669 12,614 50,424 Roane 542,360 Sparse 95.0% 515,242 27,118 56,994 Summers 358,227 Sparse 95.0% 340,316 17,911 28,311 Taylor 397,945 Medium 90.0% 358,151 15,135 90,062 Tucker 226,497 Sparse 95.0% 215,172 11,325 38,811 Tyler 563,863 Sparse 95.0% 535,670 - 65,385 Upshur 593,064 Medium 90.0% 533,758 29,653 132,947 Wayne 1,615,764 Medium 90.0% 1,454,188 - 321,647 Webster 389,253 Sparse 95.0% 369,790 18,866 75,697 Wetzel 841,437 Low 92.5% 778,329 - 50,543 Wirt 188,667 Sparse 95.0% 179,234 8,927 40,652 Wood 1,731,041 High 87.5% 1,514,661 86,552 372,103 Wyoming 952,765 Low 92.5% 881,308 47,638 62,376

Total 54,731,540 -- - 49,191,423 2,137,102 7,601,702

OSF03/15/15Trans Allow 16 - Final Comps

- 1 -47



County


Total

OSF03/15/15Trans Allow 16 -

Current Replacement Pupils Amount In Lieu Operation & Operation &Replace Val Value Paid Paid Allowance Maintenance Maintenance

Bus Fleet Adjusted to In Lieu In Lieu @ Avg. of MCVC Share MCVC Share@ 8.33% Appropriation 2013-14 2013-14 ($284.21) 100% (Add'l 10%)

219,972 149,096 - - - 10,038 1,004 1,382,249 936,884 320 169,221 90,947 73,362 7,336

369,300 250,310 58 14,055 16,484 - - 175,170 118,730 39 10,857 11,084 - - 269,866 182,914 1 2,697 284 - - 803,167 544,384 490 79,014 139,263 - - 126,529 85,761 7 14,362 1,989 23,899 2,390 296,906 201,242 34 9,218 9,663 - - 131,073 88,841 9 4,318 2,558 19,997 2,000 604,178 409,510 2 3,449 568 - - 111,331 75,460 22 5,163 6,253 9,794 979 152,410 103,303 1 569 284 10,875 1,088 499,798 338,761 14 17,727 3,979 - - 399,156 270,547 33 10,800 9,379 - - 329,774 223,520 5 2,530 1,421 - - 224,375 152,081 8 8,143 2,274 22,903 2,290 713,242 483,433 4 10,191 1,137 48,747 4,875 396,578 268,799 16 3,540 4,547 42,518 4,252 804,373 545,201 5 26,129 1,421 31,703 3,170

1,250,747 847,752 1,301 227,332 369,757 - - 259,460 175,861 4 2,075 1,137 30,536 3,054 351,414 238,187 19 7,449 5,400 - - 568,259 385,164 178 13,369 50,589 - - 570,240 386,507 - - - - - 500,081 338,953 1 252 284 - - 388,856 263,565 1 358 284 - - 464,094 314,561 2 2,480 568 - - 610,219 413,604 93 13,947 26,432 - - 430,039 291,479 10 11,733 2,842 - - 461,809 313,013 8 5,902 2,274 - - 687,396 465,915 303 62,334 86,116 - - 209,772 142,183 5 2,791 1,421 - - 224,429 152,117 2 615 568 52,877 5,288 388,264 263,164 39 52,170 11,084 - - 289,351 196,121 1 111 284 - - 138,489 93,867 11 5,423 3,126 23,174 2,317 116,353 78,864 1 551 284 8,030 803 154,754 104,892 14 8,524 3,979 - - 567,530 384,670 9 4,544 2,558 - - 614,982 416,833 510 62,085 144,947 - - 893,478 605,596 233 139,954 66,221 - - 344,291 233,359 9 3,047 2,558 - - 132,626 89,893 32 27,797 9,095 9,165 917 294,031 199,293 14 3,219 3,979 24,466 2,447 188,616 127,843 5 1,965 1,421 - - 212,103 143,763 2 264 568 13,455 1,346 99,643 67,538 - - - - -

175,082 118,670 - - - 23,615 2,362 338,224 229,247 5 1,854 1,421 12,061 1,206 653,336 442,829 3 26,234 853 - - 135,390 91,767 1 728 284 - - 197,845 134,099 4 924 1,137 54,181 5,418 99,998 67,777 - - - - -

694,005 470,393 16 28,223 4,547 - - 415,884 281,884 19 4,709 5,400 - -

22,130,537 15,000,000 3,923 1,114,946 1,114,953 545,396 54,542

(7,130,537) Adjustment15,000,000 Limit per H.B. 2478

- 2 -48



County


Total


Total Max. Allowance Allowance Avg. Allow. Transportation TransportationAllowance (1/3 Above State In Excess Per Mile After Allowance Funding Allowance

Before Limit Average) Of Limit Limit W/O Without Add'l For Add'l With Add'l($1.7239) ($2.2985) ($2.2985) Add'l Buses Buses Buses Buses

599,720 872,396 - 1.5801 599,720 - 599,7205,665,529 6,004,958 - 2.1686 5,665,529 416,618 6,082,1471,451,034 1,893,422 - 1.7615 1,451,034 - 1,451,034

497,276 711,179 - 1.6072 497,276 - 497,276946,838 1,170,093 - 1.8599 946,838 - 946,838

2,401,530 3,193,651 - 1.7284 2,401,530 204,830 2,606,360466,555 689,607 - 1.5551 466,555 - 466,555925,245 1,274,661 - 1.6684 925,245 - 925,245477,904 690,970 - 1.5897 477,904 - 477,904

2,031,676 3,457,912 - 1.3505 2,031,676 - 2,031,676274,160 481,800 - 1.3079 274,160 - 274,160426,209 588,028 - 1.6660 426,209 - 426,209

1,441,113 1,990,685 - 1.6639 1,441,113 - 1,441,1131,094,604 1,345,595 - 1.8698 1,094,604 - 1,094,6041,169,439 1,488,047 - 1.8064 1,169,439 - 1,169,439

765,756 827,262 - 2.1276 765,756 95,401 861,1572,160,013 2,617,203 - 1.8970 2,160,013 - 2,160,0131,259,598 1,772,805 - 1.6331 1,259,598 - 1,259,5982,257,117 3,336,289 - 1.5550 2,257,117 - 2,257,1174,814,487 6,607,670 - 1.6747 4,814,487 - 4,814,487

771,918 1,129,161 - 1.5713 771,918 - 771,9181,489,715 1,798,015 - 1.9044 1,489,715 - 1,489,7152,236,371 2,210,605 (25,766) 2.2985 2,210,605 - 2,210,6052,072,304 2,216,763 - 2.1487 2,072,304 190,252 2,262,5561,303,565 1,882,993 - 1.5912 1,303,565 - 1,303,5651,164,980 1,524,873 - 1.7560 1,164,980 - 1,164,9801,420,138 1,972,290 - 1.6550 1,420,138 - 1,420,1382,276,426 3,169,209 - 1.6510 2,276,426 - 2,276,4261,422,060 1,812,195 - 1.8037 1,422,060 - 1,422,0601,578,259 2,537,365 - 1.4297 1,578,259 - 1,578,2592,638,785 4,186,134 - 1.4489 2,638,785 169,062 2,807,847

533,637 789,284 - 1.5540 533,637 - 533,637707,876 1,125,369 - 1.4458 707,876 - 707,876

1,400,483 1,578,883 - 2.0388 1,400,483 - 1,400,4831,168,775 1,841,151 - 1.4591 1,168,775 73,226 1,242,001

601,461 737,127 - 1.8755 601,461 - 601,461372,003 499,784 - 1.7108 372,003 - 372,003469,172 716,137 - 1.5058 469,172 - 469,172

1,437,060 2,106,182 - 1.5683 1,437,060 - 1,437,0602,100,806 2,652,152 - 1.8207 2,100,806 - 2,100,8063,671,856 4,581,814 - 1.8420 3,671,856 - 3,671,8561,051,693 1,325,345 - 1.8239 1,051,693 - 1,051,693

402,612 686,465 - 1.3481 402,612 - 402,612805,073 1,204,805 - 1.5359 805,073 - 805,073515,802 641,854 - 1.8471 515,802 - 515,802609,025 868,337 - 1.6121 609,025 - 609,025332,846 464,343 - 1.6476 332,846 - 332,846722,087 723,942 - 2.2926 722,087 - 722,087928,232 1,288,629 - 1.6557 928,232 - 928,232

2,219,517 3,468,094 - 1.4710 2,219,517 - 2,219,517556,404 714,657 - 1.7895 556,404 - 556,404969,526 1,070,885 - 2.0809 969,526 - 969,526296,590 388,155 - 1.7563 296,590 - 296,590

2,448,256 3,305,158 - 1.7026 2,448,256 - 2,448,2561,278,606 1,901,694 - 1.5454 1,278,606 - 1,278,606

75,099,722 100,134,082 (25,766) 1.7233 75,073,956 1,149,389 76,223,345

- 3 -49



County


Total


Total Alternative Fuel Allocation MCVC AllocationMileage Mileage Allocation Mileage Allocation2013-14 2013-14 Factor 2013-14 Factor

379,550 379,550 1.0000000 10,246 0.02699512,612,555 2,607,940 0.9982335 42,507 0.0162703

823,764 766,995 0.9310858 - -309,410 - - - -509,068 456,198 0.8961435 - -

1,389,450 - - - -300,025 227,308 0.7576302 20,543 0.0684710554,562 554,562 1.0000000 - -300,618 - - 16,636 0.0553393

1,504,421 650,570 0.4324388 - -209,615 209,615 1.0000000 10,722 0.0511509255,831 - - 9,867 0.0385684866,080 866,080 1.0000000 - -585,423 585,423 1.0000000 - -647,399 647,399 1.0000000 - -359,914 323,557 0.8989842 15,194 0.0422156

1,138,657 1,138,657 1.0000000 38,942 0.0341999771,288 - - 33,822 0.0438513

1,451,507 1,394,308 0.9605934 27,389 0.01886942,874,775 2,874,775 1.0000000 - -

491,260 - - 28,103 0.0572060782,256 782,256 1.0000000 - -961,760 946,687 0.9843277 - -964,439 964,439 1.0000000 - -819,227 819,227 1.0000000 - -663,421 - - - -858,077 - - - -

1,378,816 1,378,816 1.0000000 - -788,425 - - - -

1,103,922 1,103,922 1.0000000 - -1,821,246 1,821,246 1.0000000 - -

343,391 343,391 1.0000000 - -489,610 440,948 0.9006107 50,399 0.1029370686,919 686,919 1.0000000 - -801,023 801,023 1.0000000 - -320,699 320,164 0.9983318 16,341 0.0509543217,439 217,439 1.0000000 6,640 0.0305373311,567 - - - -916,329 871,800 0.9514050 - -

1,153,862 1,153,862 1.0000000 - -1,993,393 1,983,121 0.9948470 - -

576,613 462,815 0.8026441 - -298,658 298,658 1.0000000 10,850 0.0363292524,170 524,170 1.0000000 23,645 0.0451094279,249 279,249 1.0000000 - -377,784 287,355 0.7606331 12,773 0.0338103202,020 202,020 1.0000000 - -314,963 - - 13,191 0.0418811560,639 560,639 1.0000000 11,402 0.0203375

1,508,851 - - - -310,923 301,389 0.9693365 - -465,906 - - 30,000 0.0643907168,873 159,813 0.9463502 - -

1,437,963 1,437,963 1.0000000 - -827,363 827,363 1.0000000 - -

43,564,968 33,659,631 0.7726307 429,212 0.0098522

- 4 -50

582,498

553,384

518,196

481,416 491,382

170,000

(Estmated)

170,000

(Estimated)

-

100,000

200,000

300,000

400,000

500,000

600,000

700,000

2010 2011 2012 2013 2014 2015 2016

Medicaid Revenue Since FY 2010

51

FY11 FY12 FY13 FY14 FY15 FY16Revenue 9,398.00 15,370.00 17,459.00 15,233.00 10,000.00 13,000.00 Expenditures (24,468.17) (28,760.94) (28,576.07) (32,620.83) (29,336.36) (34,625.50)

Taxpayer Subsidy 15,070.17 13,390.94 11,117.07 17,387.83 19,336.36 21,625.50

(Projected) (Projected)

*Figures for FY15 are estimated projections as of 4/16/2015.

Camp Towles Funding AnalysisSince the Fiscal Year Ended June 30, 2011

52

7A

OFFICIAL LEVY BALLOT

Special Election to authorize the continuation of additional levies for the fiscal years beginning July 1, 2011, July 1, 2012, July 1, 2013, July 1, 2014, and July 1, 2015. The purposes for which additional funds are needed and the approximate annual amounts for each purpose are as follows:

1. To provide funds for the purchase of instructional equipment, teaching supplies, library books, technology materials, school furniture, copying and operating expenses of school. $188,000

2. To provide funds for the purchase of elementary textbooks and materials. $ 50,000

3. To provide funds for the purchase of secondary textbooks and materials. $ 50,000

4. To provide funds for technology equipment, computers and materials. $ 54,642

5. To provide funds for capital improvements, including $13,000 for Flemington Elementary School that is not eligible for State SBA funding. $300,000

6. To provide funds to continue extracurricular academic, music, athletic, student monitoring and student/teacher ratio supplements. $170,000

7. To provide funds for community service support for Taylor County Extension Service & Camp Towles, with a minimum of $2,000 for 4-H. $ 10,000

8. To provide funds for transportation services including extra duty for academic activities, band, sports and for on-site educational activities. $ 55,000

9. To provide professional and service staff needed to operate the system that are not funded by the state aid formula. $ 50,000

10. To provide funds to continue extended employment supplements for professional employees and for professional substitute salaries. $250,000

11. To provide funds to continue local salary supplements and benefits for certified personnel. $220,000

12. To provide funds to continue extracurricular contracts, extended employment, substitutes, and local salary supplements and benefits for service personnel. $420,000

This special election was authorized according to an order of the Board of Education of the County of Taylor, State of West Virginia, entered on the 28 day of September 2010.

The total approximate amount for said purposes after making due allowance for discounts, delinquencies, and exonerations, is $1,817,642 annually or an aggregate of $9,088,210 for the 5 year period.

That if the increased levy proposed herein be approved, as required by law, the Board of Education of the County of Taylor will not issue bonds as authorized by Section 16, Article 8, Chapter 11 of the Code of West Virginia, as amended.

Any funds derived from the levy in excess of $1,817,642 annually shall be used as follows: fifty percent for capital improvements and preventative maintenance, thirty percent for technology and the remaining twenty percent for additional school system needs.

The renewed additional levy shall be on Class I property – 11.475 cents per One Hundred Dollar Valuation; on Class II property – 22.95 cents per One Hundred Dollar Valuation; on Class III property – 45.9 cents per One Hundred Dollar Valuation; and on Class IV property – 45.9 cents per One Hundred Dollar Valuation.

58

Line Number Line Description

Approved Amount Description Amount

1

To provide funds for the purchase of instructional equipment, teaching supplies, library books, technology materials, school furniture, copying and operating expenses of school. 188,000$

Supply allocations to schools 100,200$

Allocations to schools for copiers 86,000$

Allocations to schools for driver education and lease of car 1,800$

Total of Line 1 Budget Amounts 188,000$

2To provide funds for the purchase of elementary textbooks and materials. 50,000$

Budgeted for textbooks 50,000$


3To provide funds for the purchase of secondary textbooks and materials. 50,000$

Budgeted for textbooks 50,000$


4To provide funds for technology equipment, computers and materials. 54,642$

Budgeted for technology 54,642$

Total of Line L Budget Amounts 54,642$

5

To provide funds for capital improvements, including $10,000 for Flemington Elementary School that is not eligible for State SBA funding. 300,000$

Budgeted for materials and supplies for maintenance 300,000$

Total of Line E Budget Amounts 300,000$

6

To provide funds to continue extra curricular academic, music, athletic, student monitoring and student/teacher ratio supplements. 170,000$

Budgeted for additional supplements 170,000$

Total of Line F Budget Amounts 170,000$

7

To provide funds for community service support fot Taylor County Extension Service & Camp Towles, with a minimum of $2,000 for 4-H. 10,000$

Appropriated to the Taylor County Extension Service for 4-H and Camp Towles support 10,000$

Total of Line K Budget Amounts 10,000$

Taylor County Board of EducationSummary of Budget Breakdown of Excess Levy in Relation to Ballot

Fiscal Year Ending June 30, 2016

Official Levy Ballot Breakdown of How Allocated in Budget

59

Line Number Line Description

Approved Amount Description Amount

Taylor County Board of EducationSummary of Budget Breakdown of Excess Levy in Relation to Ballot

Fiscal Year Ending June 30, 2016

Official Levy Ballot Breakdown of How Allocated in Budget

8

To provide funds for transportation services including extra duty for academic trips, band, sports and for on-site educational activities. 55,000$

Budgeted for transportation services 55,000$

Total of Line D Budget Amounts 55,000$

9

To provide professional and service staff needed to operate the system that not funded by the state aid formula. 50,000$

Budgeted for staff not provided for by formula 50,000$

Total of Line G Budget Amounts 50,000$

10

To provide funds to continue extended employment supplements for professional employees and professional substitute salaries. 250,000$

Budgeted for professional supplements and substitutes 250,000$

Total of Line H Budget Amounts 250,000$

11

To provide funds to continue local salary supplements and benefits for certified personnel. 220,000$

Budgeted for additional supplements 220,000$

Total of Line I Budget Amounts 220,000$

12

To provide funds to continue extra curricular contracts, extended employment, substitutes, and local salary supplements and benefits for service personnel. 420,000$

Budgeted for additional supplements and substitutes 420,000$

Total of Line J Budget Amounts 420,000$

TOTAL (Annual Amount) 1,817,642$ Total 1,817,642$

Any funds derived from the levy in excess of $1,817,642.00 annual shall be used as follows:

50% Capital Improvements 507,385$

30% Technology 304,431$

20% Additional School System Needs 202,953$ Additional Budgeted Amount 1,014,769$

60

Projected Excess Levy Collections 2,832,411.00$

Original Excess Levy Call 1,817,642.00$ Additional Amount to be Budgeted 1,014,769.00$

Any funds derived from the levy in excess of $1,817,642 annually shall be used as follows:

50%

Capital Improvements and Preventative Maintenance 507,384.50$

30% Technology 304,430.70$

20%

Additional School System Needs 202,953.80$

Additional Budgeted Amount 1,014,769.00$

Technology:Technology Department 12.99450 304,430.70$

304,430.70$

Capital Improvements and Preventative Maintenance:Maintenance Department 12.00052 507,384.50$

507,384.50$

Additional School System Needs:Copiers 12.99135 34,000.00$

Maintenance Department 12.00052 19,385.80$

Custodial Supplies 12.00000.12611.612 90,000.00$

Addt'l School Allocations 12.0007? 5,768.00$

Addt'l Extra-Curricular Funds 12.0007? 10,000.00$

Excess Levy Election 12.00000.12314 28,800.00$

PRO Officer 12.00000.12671.431 15,000.00$

202,953.80$

Taylor County Board of EducationExcess Levy - Funds Budgeted Over Original Call

Fiscal Year Ended June 30, 2016

61

School Est. Cost

AJES Replace 1 Front Door, 2 East Doors, 2 Doors in Addition 7,950 AJES Seal Parking Lot 10,082 FES Install Grease Trap 5,381 FES Purchase 5 Electric Heaters for Restrooms 2,000 FES Upper Roof Replacement (10-Year Roof) 43,505

WTES Install Cameras 3,600 WTES Make Back Entrance Handicap Accessible (Sidewalk) 4,700 TCMS Convert 4 Lounges From Carpet To Tile 6,086 TCMS New LED Lights in Gym 15,860 TCMS New LED Parking Lot Lights (Material-only) 1,780 GHS Install Grease Trap at GHS Concession Stand 5,875 CO New Heating Boiler w/ Asbestos Abatement of Existing BoilerWH Storage Building for Maintenance Department 3,200

Est. Total Cost of Projects Under Consideration**: 110,019

**Excludes cost of boiler project. Quote expected in late spring.

Capital Improvement Projects Under Considerationby the Taylor County Board of Education

To Be Completed by June 30, 2016

Projects Under Consideration

Prepared by Drew M. Rottgen

4/13/2015

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Instruction

51%

Student Support

4%Instructional Support

2%

Central Administration

3%

School Administration

5%

Central Services

3%

Maintenance / Operations

12%

Student Transportation

10%

Food Services

6%

Capital Outlay

0%

Debt Service

4%

District-Wide Expenditures

at the Function Level

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Budgetary Highlights

• FY16 budget projects a shortfall of $110,675 compared to a modest surplus of $27,888 in FY15 and a larger budget shortfall of $446,443 in FY14’s budget.

• Budgeted revenue for the county decreased by $149,367 from FY15’s proposed budget to FY16’s proposed budget.

o Largest cut is a reduction in state aid from increase in local share, higher-paid teachers retiring, and a drop in student enrollment (2440 in FY14 to 2418 in FY15).

• Property taxes account for 36% of the district’s total revenue in FY16’s proposed budget (32% in FY15 and 29% in FY14).

• Budgeted revenue from the excess levy increased by $266,186, providing additional funding for the maintenance (50%) and technology (30%) departments.

o Also allows funding for PRO officer ($15,000), the upcoming excess levy election ($28,800), and further maintenance costs.

• Medicaid revenue projected at $170,000 (see Medicaid Revenue chart).

• Textbooks could cost up to $300,000 this year from the English/Language Arts textbook adoption and the health textbook adoption.

o Carryover excess levy and Step 7 funds will be needed to absorb the cost of textbooks, along with FY16 county and state funds.

• Budget includes $78,432 for up to eight health insurance enrollments as required under the Affordable Care Act.

• Budget includes a line item in the amount of $46,435 to Little Feet Daycare for the pre-school agreement with Taylor County Schools. Should receive additional state aid in FY17 to reimburse this cost.

• Budget includes up to $9,000 for a county-wide property appraisal.

• County contribution to food service decreased by $136,662 from the FY15 budget.

• Camp Towles requires an estimated $21,625.50 taxpayer subsidy to continue operations at current levels.

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Taylor County Board of Education Proposed FY 2016 ......Consolidated Budget of All Funds For the...

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