School Board Executive Summary Approved Budget Summary by Sub-Function ... both wage and benefits, ... School Board is charged by Virginia Law and the regulations of the Virginia Board

SCPS FY 2019 School Board Approved Budget 1

School Board

Executive Summary

Approved Budget Fiscal Year 2019

Approved – February 12, 2018

Published – February 15, 2018 (Revised)


Fredericksburg, Virginia 22407

www.spotsylvania.k12.va.us

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TABLE OF CONTENTS


Table of Contents Executive Summary

Transmittal Letter .................................................................................................................................... 5 School Board ........................................................................................................................................... 7 Superintendent’s Cabinet Team ............................................................................................................. 8 Budget Award .......................................................................................................................................... 9 Spotsylvania County Public School System Overview ......................................................................... 10 FY 2019 School Board Approved Budget Layout ................................................................................. 11 FY2014 – 2019 Strategic Plan Summary .............................................................................................. 12 Management Structure.......................................................................................................................... 20 Organizational Chart ............................................................................................................................. 20 Budget Process and Timeline ............................................................................................................... 21 Budget Calendar ................................................................................................................................... 23 Financial Policies and Practices ........................................................................................................... 25 Budgetary Basis and Accounting Policies ............................................................................................. 27 Budget Overview ................................................................................................................................... 31 Revenue Highlights – All Funds ............................................................................................................ 34 Major Budget Changes in Expenditures – All Funds ............................................................................ 36 Expenditures Summary – All Funds ...................................................................................................... 38 Expenditure Highlights – All Funds ....................................................................................................... 39 Expenditure Summary by Generic Object............................................................................................. 40 Expenditure Highlights by Generic Object ............................................................................................ 41 Retiree Health Insurance ...................................................................................................................... 43 Fiscal Year 2019 Expenditure Summary by Object – All Funds ........................................................... 45 Allocation of Positions ........................................................................................................................... 49 Expenditure Summary by Generic Objects – All Funds ........................................................................ 50 Expenditure Budget Overview by Generic Objects – All Funds............................................................ 51 Expenditure Summary by Sub-Function – All Funds ............................................................................ 52 Fiscal Year 2019 Expenditure Summary by Object – All Funds ........................................................... 53 Summary Data for the Operating Fund Revenues ............................................................................... 57 Summary Data for the Operating Fund Expenditures ........................................................................... 58 Budget Overview by Revenue Source – Fund 5 Only (Less CIP) ........................................................ 60 Operating Budget Revenue – Fund 5 Only (Excluding CIP)................................................................. 61 Expenditure Trends by Function – Operating Budget ........................................................................... 62 Combined Fund Statements ................................................................................................................. 72 FY 2019 School Board Approved Budget Summary Data for Individual Funds ................................... 73 Fund 1 – Commonwealth Governor’s School (CGS) ............................................................... 75 Fund 2 – Rappahannock Regional Juvenile Detention Center (RRJDC) ................................ 76 Fund 3 – Food Service (FS) ..................................................................................................... 78 Fund 4 – Regional Adult Education ......................................................................................... 80 Fund 6 – Capital Project Fund ................................................................................................. 82

Fund 7 – Fleet Service ............................................................................................................. 83 Student Enrollment Trends and Forecast ............................................................................................. 85 Average Daily Membership (ADM) ....................................................................................................... 86 Acronym Index ...................................................................................................................................... 87 Glossary ................................................................................................................................................ 89

TABLE OF CONTENTS


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EXECUTIVE SUMMARY


February 12, 2018 Mr. Greg Benton, Chair Spotsylvania County Board of Supervisors P.O. Box 99 Spotsylvania, Virginia 22553 Dear Chairman Benton,

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

The FY 2019 Budget equals $331,163,947 or an increase of 4.6%. The FY 2019 Approved State Budget figure is $7,363,203 or 5.5% over the FY 2018 Approved State Budget figure. Federal funding projections of $15,816,412 is slightly less than the FY 2018 Adopted Budget by $178,826 or 1.1%. An increase in Loan and Bonds funding of $3,438,471 is directly related to the Courtland High School renovation project which is scheduled to be completed over the next two years. The Other Fund Budget of $16,432,843 includes a budget gap of $3,531,735. Based on the County Administrator’s Budget presented on February 13, the revised School Board funding Gap is approximately $2 million.

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

With goal number one being to increase employee compensation, this budget includes an investment of $6.8 million. During FY 2017, the County and Schools participated in a joint compensation study to evaluate the compensation, both wage and benefits, in relation to the market in our area. Findings, as related to the market were identified in the compensation structure for both County and School employees. As a result of this study, we plan to initiate a three year plan contingent upon the availability of funds. The goal is to remain competitive and bring employee compensation up to minimum market rates. Our approach uses a similar methodology to that of the County. A summary of our FY 2019 employee compensation plan can be found below:

Description Amount

4% Pay Increase Teachers (Year 1 of 3) $4,759,758

2% Pay Increase Non-Teachers (Year 1 of 3) $1,091,932

Evergreen Study Recommendations - Bring to Minimum (1 Year)

Classification Date Parity (Year 1 of 3) $ 967,822

Total $6,819,512

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

Special Education student needs and costs have increased throughout the Commonwealth of Virginia and the United States as a whole. Spotsylvania is no different. Between FY 2012 to FY 2017 our Special Education

EXECUTIVE SUMMARY


student enrollment has risen by 16%. Costs associated with these students have risen by over $6.8 million or 21%. FY 2019’s trend reflects our most recent experience as it relates to Special Education needs. Our FY19 budget increases hourly para-education needs by $1,304,986, contracted services by $1,272,883, and an increase in substitute provisions by $188,000.

Other areas impacting our budget include:

Activity Fees - During the FY 2018 budgeting process members of the School Board and Board of

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

year 2011. This approved budget sunsets these fees with a resulting loss of revenue of $172,651.

Expansion of the Academic and Athletic After School Transportation Pilot Program – In FY 2018 SCPS

introduced a pilot program for after school transportation to support post school academics and athletic

programs. This program serves Spotsylvania High and Post Oak Middle Schools. The program has been

a success and in FY 2019 the Board wishes to expand the pilot. Cost associated with this expansion is

$100,000.

Academic and Athletic Stipends – Since FY2010 both Academic and Athletic stipends were reduced. This

budget includes restoring these stipends back to the original FY2009 levels. The cost associated with this

equals $22,827.

Increase the Daily Substitute rate by $5 – The utilization of substitutes is crucial to the operations of the

schools. SCPS had fallen behind in its daily rate as compared to surrounding school district which has

created difficulties obtaining qualified substitutes. The cost associated with this adjustment equals

$113,856.

In -house Custodial Transition – During FY 2018 custodial services were transitioned from a third party

vendor to in house staffing. The transition occurred to improve the janitorial services provided to the

schools. Cost associated with this transition equals $289,772.

Debt Service – FY 2019’s CIP includes a major renovation and expansion of Courtland High School. As

result of these expenditures, debt service is projected to incur a net increase of $1,466,911.

Departmental increases throughout the division including compensation and non- compensation for the

areas of Instruction, Administration, Transportation, Maintenance and Food Service total $1,347,206.

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

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

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

Sincerely,

Erin Grampp Chairperson Spotsylvania County School Board

EXECUTIVE SUMMARY


School Board Spotsylvania County Public Schools (SCPS) is governed by seven elected School Board members. Members are

elected on staggered four-year terms and one member represents each of the county’s seven districts. Board

members elect a Chair and Vice Chair at the organizational meeting at the beginning of every calendar year. The

School Board is charged by Virginia Law and the regulations of the Virginia Board of Education to establish policies,

guidelines, and rules that will ensure the proper administration of the school division. In addition, all board members

subscribe to and sign a Code of Ethics.

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

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Superintendent’s Cabinet Team

Dr. S. Scott Baker

Superintendent

Mrs. Carol Flenard

Assistant Superintendent of

Instruction

Mrs. LaShahn Gaines

Chief Financial Officer

Mrs. Michelle Colbert

Executive Director of Human Resources

Mr. Keith Wolfe

Executive Director of Secondary Education &

Leadership

Mr. Don Upperco

Executive Director of Operations

Ms. Tedra Richardson

Executive Director of Student Support

Services

Dr. Dennis Martin

Director of

Administrative Services

Mrs. René Daniels, Director of

Communications & Community Engagement

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Budget Award

Association of School Business Officials International The Association of School Business Officials (ASBO) International presented a Meritorious Budget Award to

Spotsylvania County Public Schools for its annual budget for the fiscal year beginning July, 1, 2017. In order to

receive this award, a school division must publish a budget document that meets program criteria as a policy

document, as an operations guide, as a financial plan, and as a communications device.

This award is valid for a period of one year only. We believe our current budget continues to conform to program

requirements, and we are submitting it to ASBO to determine its eligibility for another award.

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Spotsylvania County Public School System Overview

The Spotsylvania County Public Schools (SCPS) division was created in 1922 and is located in the County of Spotsylvania, approximately 50 miles south of Washington, D.C. and 50 miles north of Richmond, Virginia. SCPS

serves students from preschool to grade twelve and is comprised of 31 schools and centers: 17 elementary schools, 7 middle schools, 5 high schools, and 2 centers.

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School Division Ranking

Spotsylvania County Public Schools is ranked as the 12th largest school division out of the 132 public school districts in Virginia.

FY 2019 School Board Approved Budget Layout

The format of the budget book continues to present the school division’s budget information in an organized and

comprehensive document. This facilitates the reader’s knowledge of the school division’s budget development,

management, and processes along with prior year budget information. The document’s format conforms to the

standards set forth by the Association of School Business Officials Meritorious Budget Award Program. This

document is called the Executive Summary and it contains the three major sections listed and defined below.

The Executive Summary Section includes the school division’s organizational and management structure,

organization chart, strategic plan (vision, mission, core values, goal and strategies), budget development process,

and significant policy/practice changes. In addition to an overview of the FY 2019 Budget.

The Financial Section includes summary and detailed budget data for all school division funds. This section is

subdivided into the Commonwealth Governor’s School Fund 1, the Rappahannock Regional Detention Center Fund

2, the Food Service Fund 3, the Regional Adult Education Fund 4, the Operating Fund 5 (which includes Debt

Service), the Capital Improvement Project (CIP) Fund 6, and the Fleet Service-Internal Service Fund 7. Included in

the Debt Service data is summary and individual bond amortization schedules for all current indebtedness. The

Capital Project Fund section includes a summary of the Capital Improvement Plan (CIP), which is the school

division’s five-year long-range plan for capital projects.

The Informational Section includes the following information of interest to school division employees and the community-at-large: such as cost per pupil, student enrollment trends and forecast and student demographics.

EXECUTIVE SUMMARY


FY2014 -2019 Strategic Plan

Executive Summary

Updated: February 2018

Together - we prepare our students for their future.

2019

SystemIC Navigation To

EXECUTIVE SUMMARY


Strategic Management Components (Summary)

In June 2013, the School Board adopted the revised strategic plan for FY 2014 through FY 2019. The key

components are as follows:

Together, we prepare our students for their future.

Spotsylvania County Public Schools is a leading school division that inspires and empowers all students to become

creative thinkers, problem solvers, and effective communicators by:

Ensuring an engaging and supportive learning environment.

Providing a broad spectrum of innovative opportunities.

Building lasting partnerships with the community to educate our students.

STUDENT CENTERED

We provide all students with the essential learning experiences that enable them to optimize their success with

postsecondary experiences.

LEADERSHIP

We commit to building visionary leaders who embrace change and new possibilities

.

ACCOUNTABILITY

We provide quality services to students, use resources efficiently, and engage the community as viable partners.

CULTURAL PROFICIENCY

We exhibit attitudes, skills, behaviors, and organizational practices that support the interests of a diverse population.

EXCELLENCE

We pursue the highest standards of organizational performance and academic achievement through innovative,

research based practices.

EFFECTIVE COMMUNICATION

We support and utilize a variety of communication methods to connect parents, staff, and the entire community.

TEAMWORK

We depend upon and are accountable to one another to achieve our common purpose.

CITIZENSHIP

We believe in honor, integrity, and our responsibility to serve the community.

MISSION

VISION

CORE VALUE STATEMENTS

EXECUTIVE SUMMARY


The strategic plan is comprised of three broad overarching goals to be achieved by the end of FY2019 (June 30,

2019):

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

To align all activities to the vision and goals of the organization

To improve internal and external communications

To monitor organizational performance against the strategic goals; it is a measurement system; it

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

Annual accountability reports and updates are completed by all schools, departments and offices. In accordance with the systems strategic management model, all activity is monitored on an ongoing basis. Process adjustments, as well as the planning content, are modifed as deemed necessary to optimize outcomes and performance excellence in all areas.

GOAL 1.0 TEACHING & LEARNING Prepare all students to be college and career ready. Rationale Statement: The economic vitality, democratic health and future of our communities, state, and nation depend upon the capacity of today’s students to become tomorrow’s extraordinary leaders, high performance workforce, and contributing citizens. SCPS’ focus is on optimizing the individualized potential of ALL students. High performing organizations, likewise, value diversity and support a framework for inclusivity of all individuals. As a whole, these practices give way to a favorable culture (i.e., the way things are done) and a positive organizational climate (i.e., the way people feel about the culture).

STRATEGIC GOALS

STRATEGIC GOALS, OBJECTIVES & STRATEGIES

IMPLEMENTATION AND MONITORING

EXECUTIVE SUMMARY


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

Strategies:

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

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

students.

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

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

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

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

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

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

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

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

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

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

maximum performance in all areas. Strategies:

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

1.3.2 Recruit and retain exemplary employees with highly qualified levels of expertise. 1.3.3 Enhance a collaborative culture and communication through an integrated systems model.

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1.3.4 Enhance compliance with local, state and federal laws and regulations. 1.4 Execute exemplary financial practices that maximize the organization’s return on investment in all areas. Strategies:

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

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

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

enjoyable atmosphere with satisfaction by all consumers. Strategies:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

enhancing school climate.

EXECUTIVE SUMMARY


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

quality services. 3.3.4 Improve customer satisfaction.

EXECUTIVE SUMMARY


Management Structure The Spotsylvania County Public Schools (SCPS) division was created in 1922 and is located in the County of

Spotsylvania, approximately 50 miles south of Washington, D.C. and 50 miles north of Richmond, Virginia. SCPS

serves students from preschool to grade twelve and is comprised of 31 schools and centers: 17 elementary schools,

7 middle schools, 5 high schools, and 2 centers. The Superintendent reports to the School Board and works closely

with the senior executive leadership team to oversee the day-to-day operations of the division. The Assistant

Superintendent of Instruction administers the overall instructional operations, division-wide professional

development and technology. The Chief Financial Officer administers the budget, procurement, accounts payable,

payroll, grants, audit, school activity funds and the accounting functions. The Director of Administrative Services

administers the division-wide strategic plan, as well as assists Human Resources with various administrative

functions. The Executive Director of Operations administers school food service, pupil transportation, fleet services,

health services, maintenance, and capital improvement projects (CIP). The Executive Director of Human Resources

administers recruiting and personnel management. The Executive Director of Secondary Education and Leadership

provides oversight to the secondary schools and the school safety department. The Executive Director of Student

Support Services provides oversight for special education, counseling, social services, and gifted programs. The

Director of Elementary Education directly administers the instructional operations of the elementary schools. The

Director of Communications and Community Engagement provides support for media relations, community

relations, and business partnerships, as well as promotes the Division through social media, traditional media,

community ties, and oversees the division’s Print Shop.

Organizational Chart

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Budget Process and Timeline

The Code of Virginia requires that school divisions prepare annual budgets. Spotsylvania County Public Schools’

FY 2019 budget planning process began in November 2017. The FY 2019 School Board Approved Budget was

developed based on revenues and expenditures included in the Governor’s Proposed Budget for fiscal year 2019.

Moreover, the FY 2019 School Board Approved Budget was compiled with input and feedback from a variety of

stakeholders and key source documents, including, but not limited to:

Building Principals;

Teacher Advisory;

Parent Advisory;

Strategic Planning Team;

Audit and Finance Committee;

Employee Compensation Focus Group;

STAND (Student Advisory Team);

TEAM Outreach Network Committee;

Spotsylvania Education Association (SEA) officers and members;

Citizen input at public hearings;

Public comments in regular School Board meetings;

The school division’s 2014-2019 Strategic Plan; and

The 2019-2023 Capital Improvement Plan.

While engaging various stakeholders, the primary focus was discussing what resources are needed to ensure

students are prepared to compete successfully locally, nationally, and globally. Our mission statement is, “Together,

we prepare our students for their future.”

EXECUTIVE SUMMARY


Budget Timeline Spotsylvania County Public Schools’ (SCPS) fiscal year is July 1 to June 30, which corresponds to the fiscal year

of both the County of Spotsylvania and the Commonwealth of Virginia. SCPS is a fiscally dependent entity.

Therefore, the school division’s budget cycle is driven by statutory deadlines from the Commonwealth of Virginia

and the County of Spotsylvania. The school division’s FY 2019 budget timeline is below.

Activity

Timeframe

Budget Planning – The budget planning process starts when the School Board

adopts the budget calendar. The calendar includes the dates, times, and location of

activities related to the budget development process.

November 2017

Budget Formulation – The preparation of the budget is the process of projecting

student enrollment; estimating expenditure needs to support schools, programs, and

services; and projecting revenues as well as estimating capital project improvement

needs and its impact on the operating budget.

November 2017 -

January 2018

Budget Engagement – During the budget development process, budget work

sessions are held with the School Board to set goals and these goals are reaffirmed

throughout the budget process.

December 2017 -

March 2018

Budget Preparation – Based on input from various sources, including the Budget

Advisory Committee, the Superintendent’s Proposed Budget is prepared.

December 2017 -

January 2018

Budget Approval – Based on recommendations made by the Superintendent, input

from the community and information shared at School Board budget work sessions,

the School Board’s Adopted Budget is prepared and Adopted.

February 2018

Budget Adoption – Prior to adopting the final budget, the School Board participates

in a joint work session with the local governing board. The governing board adopts

the tax rate and the County’s budget in April and the School Board adopts its budget

in May.

February 2018 -

May 2018

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

Budget Evaluation –The results of operations for the fiscal year are set forth

annually in the County’s and school division’s combined Comprehensive Annual

Financial Report (CAFR).

September - December

2018

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Budget Calendar

EXECUTIVE SUMMARY


Budget Calendar (continued)

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Financial Policies and Practices

Accounting Policies and Practices

All funds are accounted for using the modified accrual basis of accounting except for the Joint Fleet Maintenance

- Internal Service Fund, which uses full accrual basis of accounting. Revenues are generally recognized for all other

funds when they are both measurable and available. SCPS considers all revenues available if they are collectible

within 60 days after year end. However, intergovernmental revenues, consisting primarily of Federal, State, and

other grants, for the purpose of specific funding, are recognized when earned or at the time of the specific

reimbursable expenditure. Expenditures are generally recognized under the modified accrual basis of accounting

when the related fund liability is incurred, except for certain compensated absences and principal and interest

payments on general long-term debt, both of which are recognized when paid.

Budgetary Policies and Practices

According to the Code of Virginia, the Commonwealth, in conjunction with the Auditor of Public Accounts, shall

establish and require of each school division a modern system of accounting for all school funds. Consequently,

SCPS maintains a chart of accounts that fulfills the requirements of the Virginia Department of Education and the

annual school report as prescribed by the auditor of public accounts. The chart of accounts is composed of the

following elements: funds, functions, cost centers, objects, programs, and projects. In order to maintain the integrity

of the account structure, SCPS maintains distinct funds to account for financial transactions that remain separate

from other transactions. SCPS maintains the following six (6) funds:

1 – The Commonwealth Governor’s School

2 – Juvenile Detention Center

3 – School Food Service Program

4 – Regional Adult Education Program

5 – Regular Education Operating Fund

6 – Capital Improvement Projects (CIP) Fund

7 – Joint Fleet Maintenance – Internal Service Fund

The revenue accounts are charted according to the sources below. Revenues for the various funds are included

on the fund statement sheets and the operating sheets of this budget document.

200 – State Sales Tax

300 – State Funds

400 – Federal Funds

500 – County Funds

700 – Other Funds

800 – Loans, Bonds, and Interest

The expenditure accounts are divided according to function/sub-function as prescribed by the Auditor of Public

Accounts. In order to record transactions, expenditures are charted according to cost center, object, program, and

project. The functions (categories) of expenditures listed below define the type of activity.

1000 – Instruction

2000 – Administration, Attendance, and Health

3000 – Pupil Transportation Services

4000 – Operation and Maintenance Services

5000 – School Food Services

6000 – Facilities and Technology

7000 – Debt Service and Fund Transfer

EXECUTIVE SUMMARY


Financial Policies and Practices (continued)

SCPS code structure is based on the Commonwealth of Virginia’s chart of accounts. The details are below.

The function code is the category that defines the type of expenditure activity.

The cost center code identifies the location of the activity. These codes include all distinct physical

locations in the school division, including schools and administrative sites.

The object code identifies the actual good or service purchased. Object codes are grouped into two main

categories, compensation and non-compensation.

The program code identifies the revenue or expenditure as an elementary, secondary, or administrative

activity.

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

Overall, SCPS operates under a quasi-site based management philosophy where schools and departments have

full authority to plan and expend their non-compensation budgets, while the compensation budgets are managed

and monitored by the central office.

Compensation budgets, which are salaries and benefits, include the expenditures listed below:

Object Code

Description

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

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

300000 Purchased Services - Services, professional development, lease/rental contracts, etc.

500000 Other Charges - Utilities, memberships, travel, dues and licenses, etc.

600000 Materials and Supplies - Office supplies, medical and dental supplies, commodities that are consumed, and minor equipment that is not capitalized, etc.

700000 Payment to Joint Operations – Not used by SCPS

800000 Capital Outlay – New/replacement equipment and furnishings with unit price of $5,000 or higher.

900000 Other Uses of Funds – This series of codes is used for debt service and accounting control purposes (e.g., holdback accounts).

The school division, as a part of the county audit process, assists with the preparation of a Comprehensive Annual

Financial Report (CAFR) to report results of all funds under School Board authorization. The school division

prepares the Annual School Report for the Virginia Department of Education. Summary listings of individual school

and department critical functions and activities as well as a discussion of their budgeted major changes for the

coming year are presented for each department in the Financial Section of this budget document.

EXECUTIVE SUMMARY


Budgetary Basis and Accounting Policies Legal Authority

Spotsylvania County Public Schools (SCPS) are legally charged with providing and operating the public schools of

Spotsylvania County by the Commonwealth of Virginia and the Virginia Board of Education regulations. It is the

function of the Spotsylvania County School Board (SCSB) to set general policy, within the framework of Virginia

Board of Education regulations, to establish guidelines and rules that will ensure the proper administration of the

school program. Spotsylvania County Public Schools does not have taxation authority. Most operating revenue is

derived from local tax dollars appropriated by the County of Spotsylvania with the remaining revenue derived from

state and local sources. Capital Improvement Plan funds are allocated by the County of Spotsylvania primarily from

bond funding. The School Board is responsible for establishing policy for the governance and operation of

Spotsylvania County Public Schools. All budgets are developed using a variety of assumptions based on

expectations for the future. In addition, funding decisions reflect policies of the governing body. Budget Execution

Budget administration and management is the process of monitoring revenues and expenditures throughout the

fiscal year. Revenues are monitored to ensure that anticipated receipts are posted and to make adjustments in the

revenue accounts when either the revenue budget or the actual receipts do not agree. Expenditures are monitored

to ensure that they do not exceed authorized amounts and that they are expended for intended, appropriate and

legal purposes. Monitoring both revenues and expenditures on summary levels is a continuous activity of the

Finance Department. Fund Accounting

Governmental resources are allocated and accounted for in individual funds based on the purposes for which they

are to be spent and the means by which spending activities are controlled. SCPS accounts are organized on this

fund basis. Each fund is considered a separate set of self-balancing accounts that constitute its assets, liabilities,

fund equity, revenues, and expenditures or expenses, as appropriate. All funds are appropriated by the Board of

Supervisors. Budgetary Basis Annual budgets are adopted for all funds including capital programs. The Capital Improvement Plan is budgeted

on a project-by-project basis which spans multiple fiscal years. All budgets are consistent with GASB and GAAP

requirements. The budget period is the same as the accounting reporting period. The budget document contains

fund statements for all school funds. Basis of Budgeting is presented here to assist readers of the budget document.

Budgetary Basis refers to the basis of accounting used to estimate financing sources and uses in the budget.

Modified Accrual Basis indicates expenditures, other than accrued interest on general long-term debt, are recorded

at the time liabilities are incurred, and revenues are recorded when they become susceptible to accrual, that is both

measurable and available. Accrual Basis indicates revenues are recorded when they are earned (whether or not

cash is received at the time) and expenditures are recorded when goods and services are received.

EXECUTIVE SUMMARY


Revenue Budgets

Revenue budgets are presented for each fund. The Revenue Fund Summary presents major categorical listings

or totals for each fund. The school division receives revenues from federal, state, and county sources as well as

from fees and tuition payments for some specific programs such as adult education. Revenue estimates for the

fiscal year are completed through cooperation of the Finance Department and appropriate department personnel.

Grant programs are responsible for estimating fiscal year grant amounts for anticipated revenues and expenditures.

Most federal and state revenues are received via electronic transfers; the county fund transfer is posted monthly by

the county, and other revenues are received by check or cash and are posted on a daily basis by Finance

Department personnel. After recording all receipts, they are forwarded to the county government’s finance

department for posting and deposit. Reconciliation of revenue receipts with the county’s financial reporting system

is done on a monthly basis, and any required adjustments are completed. Requests for adjustments to the revenue

budget are processed in accordance with guidelines determined by School Board policy.

Expenditure Budgets

Within each of the funds are individual department budgets. Departments are individual schools, centrally

administered instructional programs, and central office departments. Department budgets are presented

individually by object codes, line item historical expenditures and budgeted amounts which detail the purpose for

which the expenditures are planned. Each department has on-line access to budget and expense data necessary

for the day-to-day management of the department’s budget. Expenditure reports are generated as needed and are

available to departments through an on-line general ledger system. Department administrators may reallocate

budgeted non-compensation funds within their authority through a manual paper budget transfer form. These intra-

department budget allocations are adopted or denied by the Chief Financial Officer or designee based upon

prescribed guidelines. Requested reallocations are submitted in writing to the Finance Office for review, approval

and processing. Encumbrance Control Practices

The encumbrance of funds is another important component in the SCPS financial control system. All expenditures

must have funds set-aside (encumbered) to ensure that funds will be available when payment is due. The

encumbrance process is an important control measure to prevent the inadvertent over-expenditure of budget

appropriations due to lack of information about future commitments. Expenditure Controls and Approval

The budget is controlled at both legal and administrative levels. The legal level is placed at the individual fund. The

administrative level is at the detailed account code. Program managers and bookkeepers are granted general

ledger access by the Chief Financial Officer or designee. A hierarchy of department codes, corresponding to the

organizational structure of the school division, provides for multiple levels of oversight. Program managers are

authorized to spend within SCPS guidelines and in accordance with the Virginia Public Procurement Act. Most non-compensation expenditures are processed through a purchase order. All purchase orders are verified by

the department or school administrator for the availability of funds and proper coding. The Finance Director also

ensures that all orders are in compliance with legal purchasing requirements and all purchase orders are properly

coded. Control over unspent balances in the regular (contracted position) salary and benefit accounts are

transferred to unencumbered accounts. Savings from these accounts accrue to the division as a whole and not to

any specific department.

EXECUTIVE SUMMARY


Basis of Accounting

All funds are reported using the modified accrual basis of accounting. SCPS’ primary sources of revenue are funds

appropriated by other governmental units. Under the modified accrual basis of accounting, these revenues are

recognized when susceptible to accrual or both “measurable and available.” SCPS considers all revenues available

if they are collectible within 60 days after year-end. Expenditures are recorded when the liability is incurred, except

for certain compensated absences and workers compensation.

Carryover Funds Unspent local funds must be adopted by the School Board and re-appropriated by the Board of Supervisors. There is an expectation that each year the school division will have carry over funds. However, no minimum or maximum carryover balance has been defined. Annual Budget

The Spotsylvania County School Board annual budget is the financial outline of the division’s education program.

It presents a proposed plan of expenditures and the expected means of financing those expenditures. After

adoption, it provides the primary means of managing expenditures. The Superintendent is responsible for ensuring

that the annual school budget is prepared and presented to the Board for adoption. The annual budget reflects

estimated revenues, sources of these revenues, estimated expenditures, and the planned amounts which may be

spent under each account code. The School Board’s Adopted budget is submitted by April 1 to the governing body. Approval of the Budget

On or before April 1, the School Board shall act to approve the annual budget and shall forward it to the Spotsylvania

County Board of Supervisors. Included with this budget shall be a message from the School Board Chair containing

a description of the important features of the budget plan. Following action by the Spotsylvania County Board of

Supervisors on the total budget, the Board shall give final approval to the budget within the framework of the funds

available.

Management of Funds

The Superintendent or designee shall be responsible for administering the division’s budget in accordance with

Board policies and applicable state and federal regulations, and laws; therefore, the Superintendent or designee

will use appropriate fiscal planning and management methods, modeled after the best accepted business practices

and directed toward the educational goals of the division. If the governing body approves the School Board budget

by total lump sum expenditures, funds may be transferred by the School Board from one category to another. If

funds are appropriated to the School Board by major budget classifications, no funds shall be expended by the

School Board except in accordance with such classifications without the consent of the governing body

appropriating the funds. The Superintendent may be authorized by the School Board to make line item transfers

within a category. The School Board shall manage and control the funds made available to the School Board for

the public schools and may incur costs and expenses. Financial Accounting

The Superintendent will establish and be responsible for an appropriate system of accounting for all school funds

in compliance with applicable federal, state and local laws. This system will present fairly and with full disclosure

the financial position of these funds in conformity with generally accepted accounting principles and is subject to

audit. The School Board will receive routine financial statements, including statements of revenues and

expenditures, showing the financial condition of the division as of the last day of the preceding month. The

Superintendent will present additional financial reports as periodically deemed necessary by the School Board.

EXECUTIVE SUMMARY


Accounting Systems

School activities accounts shall be those funds derived from extra-curricular school activities, such as entertainment,

athletic contests, club dues, etc., and from any and all activities of the school involving school personnel (known as

faculty and hospitality accounts), students or property. Each principal shall be responsible for assuring that accurate

and complete records and proper procedures of school activities funds are maintained. The principal has the

responsibility to establish and administer an appropriate bank account with the approval of the Superintendent or

designee. All monies handled by teachers and sponsors in the performance of their duties shall be deposited

immediately with the principal or the designated person on the day collected. The record of all receipts and

disbursements will be kept in accordance with the District-Wide School Activity Fund (SAF) Accounting Manual.

School Food Service Accounts

The Spotsylvania County Public Schools’ food service program shall be maintained on a self-sustaining basis. In

the event that funds for the operation of the program appear to be insufficient during the fiscal year, the Spotsylvania

County Public School Board may allocate such funds as are necessary to sustain the current program. All cafeteria

funds will be reported as a separate fund and held in a separate interest bearing bank account. Capital Improvement Program Accounts The School Board shall prepare annually a five-year capital improvement program and submit it to the Board of Supervisors.

Financial Reporting

The School Board has the sole responsibility for determining the expenditure of funds derived from the sale of

school bonds. The Board of Supervisors may temporarily invest the funds until they are needed for the school

projects. The School Board requires a monthly financial report for all funds, showing revenues and expenditures

at the major and subsidiary object level. Monthly detail and summary reports of all expenditures are provided to all

SCPS senior administrators. Monthly vacancy reports are sent to the Superintendent. Grant financial and

performance reports are prepared subject to the detailed grant management requirements from the grantor agency.

The Commonwealth of Virginia also has a number of reporting requirements, from the Annual School Report on all

division expenditures to program specific reports such as homebound teacher costs. Funds for capital

improvements shall be kept separate from other operating funds. Capital improvement projects are funded by the

following sources:

A. General Obligation Bonds – The sale of general obligation bonds shall conform to the statutory

requirements as specified in the Public Finance Act of the Code of Virginia.

B. Temporary Loans – The School Board, with the consent of the Board of Supervisors, may borrow funds on

a temporary basis as provided in the Public Finance Act.

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

with the consent of the Board of Supervisors.

D. Virginia Public School Authority – The School Board may borrow funds from the Virginia Public School

Authority without public referendum but with the consent of the Board of Supervisors.

EXECUTIVE SUMMARY


Budget Overview Spotsylvania County Public Schools is the 12th largest school division in the Commonwealth of Virginia with 31

schools and centers providing instructional programming for students. The division is primarily funded by a

combination of state, local and federal funds. State funding from the General Assembly includes:

Standards of Quality (SOQ) funding - Basic aid, Sales Tax, Special Ed, VRS, Remedial Summer school

Incentive program funding - Commonwealth Governor’s School, Technology funds

Categorical program funding - Adult Education, School Lunch, Special Education Homebound

Lottery Proceeds funding - Textbooks, English Learners, Early Reading Intervention

The Virginia Code requires the locality to provide a share of funding to Spotsylvania County Public Schools in order

for the school division to maintain an educational program that meets the commonwealth's Standards of Quality

(SOQ). Direct Aid provided to school divisions is allocated primarily on a per pupil basis. One key formula-driven

State funding component is the Local Composite Index (LCI). The LCI determines a locality’s ability to pay education

costs fundamental to the commonwealth’s Standards of Quality (SOQ). The LCI is calculated using three indicators

of a locality’s ability-to-pay: (1.) true value of real property, (2.) adjusted gross income and (3.) taxable retail sales.

Each locality’s index is adjusted to maintain an overall statewide local share of 45 percent and an overall state

share of 55 percent. Spotsylvania County Public Schools’ LCI for fiscal years 2018 & 2019 is 36.27%. From the

chart below the division’s LCI increased during the past three biennium’s. When the LCI increases, state funding

declines because there is an expectation of increased funding from the locality.

Biennium Locality Share State Share

2012-2014 33.26% 66.74%

2014-2016 35.55% 64.45%

2016-2018 36.17% 63.83%

2018-2020 36.27% 63.73%

While public education is primarily a state and local responsibility, the schools division does receive financial

assistance from the federal government in support of specific federal initiatives and mandates. In summary, the

fiscal year 2019 School Board Revenue Budget is as follows:

*Other Funds include Fund Balance of $894,172 and a Gap of $3,531,657 as of 2/12/18

$142,011,598$125,209,004

$30,799,918$15,816,412 $17,327,015

42.9%37.8%

9.3% 4.8% 5.2% $-

$20,000,000

$40,000,000

$60,000,000

$80,000,000

$100,000,000

$120,000,000

$140,000,000

$160,000,000

SALES TAX & STATEFUNDS

CITY-COUNTYFUNDS

LOANS, BONDS,ETC (CIP)

FEDERALFUNDS

OTHER FUNDS*

EXECUTIVE SUMMARY


Budget Overview (Continued)

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

Spotsylvania County Public Schools acknowledges and respects the fiscal realities but is required to meet, maintain and enhance student services. Therefore, the top two School Board budget priorities for fiscal year 2019 are as follows:

Increase Employee Compensation

Increase Human Capital Resources to Support Student Success

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

consultation with Evergreen Solutions and based on input from the Employee Compensation Focus Group.

● 4% pay increase for teachers ● ⅓ implementation of the Classification Date Parity Solution for non-teachers ● Bring to Minimum solution (para-educators, instructional technology aides, bus aides, school

security officers) in one year

The advantages to this hybrid compensation proposal include:

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

teacher shortage

This proposed investment totals $6.8 million. This budget also includes a $5 daily substitute rate increase to assist

the division with being more competitive with school divisions in the surrounding area.

Goal #1 - Increase Employee Compensation

EXECUTIVE SUMMARY


Budget Overview (Continued)

While there are many measures and indicators of quality and student achievement, highlighted below are a few examples that reinforce some of the positive results associated with both our employees and process investments over time. SCPS has been recognized as meeting both state, national and international standards through accreditation measures. You will note that all of our schools are state accredited, 97% fully accredited meeting or exceeding all state required benchmarks. To further validate that quality, AdvancED, the largest national and international accrediting agency recognized SCPS as one of only a small percentage of state school districts to receive District Accreditation. Most recent, our school division’s commitment to providing opportunities and educating the whole child through music education was acknowledged as we were recognized as one of 2017 Best Communities for Music Education. We also had 3 schools receive the Blue Ribbon Schools of Music award. Finally, our school division was received the National Association for the Education of Homeless Children and Youth Award, acknowledging our school division’s outstanding work and support of our homeless population. All for schools within the division for academic year 2016-2017 were fully accredited except for one school. Our on-time graduation rate for 2017 is 90%. The Division continues to see an increase in participation in Advanced Placement (AP) courses and encourages earlier participation starting in the 9th grade, and participation by non-traditional AP students which

supports our focus on equity. Performance on more rigorous state grade level and end of course tests demonstrate both improvement and the need for additional targeted resources and supports to close achievement gaps. In an effort to meet the new criteria set forth by the state called Profile of a Virginia Graduate beginning with this Fall, our rising Freshman, current 8th graders, additional resources will facilitate the achievement of this new expectation. The shift is from our current lens of content attainment to workforce readiness skills such as the 5 C’s or Critical Thinking, Collaboration, Communication, Creative Thinking, and Citizenship. Our division has been working tirelessly to be prepared for this significant change. With continued increases in students with disabilities and students with English as a Second Language and with the goal of preparing all students for their future, goal two is to provide additional human capital resource supports in the areas of teachers, para-educators, social workers, counselors, Instructional Technology Assistants (ITAs), Occupational Therapists, and various other positions. The total cost of goal two $3.6 million. By making this investment, the division will be able to target and utilize resources to increase student success. This budget also includes:

Elimination of the student activity fees resulting in loss of revenue of $172,651

Expansion of the Academic and Athletic after school transportation pilot program at a cost of $100,000

Academic and Athletic Stipends being restored to the original FY2009 levels at a cost of $22,827

Increase the daily substitute rate by $5 at the cost of $113,856

Discontinuance of outsourcing custodial services provided to the schools and with a transition to in-house

staff, at an additional cost of $289,772

Debt Service cost with a net increase of $1,466,911

Departmental increases at a cost of approximately $1,347,206

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

EXECUTIVE SUMMARY


Revenue Highlights – All Funds

The FY 2019 School Board’s Approved Revenue Budget is $331,163,947 or 4.6% increase. However, less Capital

Improvement Plan (CIP) the revenue budget is $300,364,029 representing a net increase of 3.8% over fiscal 2018

Adopted Revenue Budget. The total revenue budget consists of six revenue sources: State Sales Tax, Other State

Funds, Federal Funds, City-County Funds, Other Funds, and Loans and Bonds Funds. The primary sources of

revenue for SCPS are State Funds and City-County Appropriations.

State Revenues

The combined State Sales Tax and other State Funds equates to $142,011,598, an increase of $7,363,203 or 5.5%

from FY 2018 to FY 2019. These revenues represent approximately 42.9% of SCPS’s FY 2019 revenues.

Federal Revenues

Federal funds total $15,816,412, a decrease of $178,826 or 1.1% from FY 2018 to FY 2019. This net decrease is

primarily due to a projected decrease in Title I federal funds. Federal revenues represent 4.8% of SCPS FY 2019

revenues.

City-County (Local) Revenues

This budget includes a City-County Appropriation of $125,209,004, an increase of $1,133,689 or 0.9%, which

includes a loss of one-time funds in the amount of $333,222, in FY 2019. Local revenues represent 37.8% of the

SCPS FY 2019 revenues.

Other Revenues

The Other revenues total is $17,327,015, which includes FY 2019 Fund Balance of $894,172 and a budget gap of

$3,531,924. Excluding the fund balance and the gap, the Other Revenues line has declined by ($366,189) primarily

due to loss in athletic fee revenues and facility use revenues. Other revenues represent 5.2% of SCPS total budget

in FY 2019.

Loans and Bonds Revenue (CIP)

Loans and bonds revenue total $30,799,918, an increase of $3,438,471 or 12.6% more than FY 2018. This increase is primarily associated with the scheduled renovation of Courtland High School. CIP revenues are restricted and represents 9.3% of SCPS total budget in FY 2019.

EXECUTIVE SUMMARY


EXECUTIVE SUMMARY


Major Budget Changes in Expenditures for All Funds

The FY 2019 School Board Approved Budget Expenditure Budget is $331,163,947. The FY 2019 School Board

Approved Budget includes the major budget adjustments below in an effort to retain and attract high quality staff

coupled with allocating resources to enhance student success.

Compensation Proposal

Description Amount

4% Pay Increase Teachers (Year One of Three) $ 4,759,758

2% Pay Increase Non-Teachers (Year One of Three) $ 1,091,932

Evergreen Study Recommendations - Bring to Minimum (One Year) and Classification Date Parity (Year One of Three Years) $ 967,822

Total $ 6,819,512

Investment in Human Capital Resources

Description Amount

28 Instruction Contracted Positions $ 2,029,830

24 Special Education Contracted Positions $ 1,279,782

8 Technology ITA Contracted Positions $ 319,088

Total - 60 Contracted Positions $ 3,628,700

Department Increases

Description Cost

Instruction Non-comp $ 354,125

Instruction - Dual Enrollment $ 66,125

Print Shop $ 5,000

Human Resources $ 24,286

Finance $ 16,500

Health Services $ 35,319

Transportation Services $ 194,455

Maintenance Services $ 121,862

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

Food Service Fund Balance Use Adj. $ 469,362

Total $ 1,347,206

EXECUTIVE SUMMARY


Program Initiatives

Description Cost

Debt Service Increase $ 1,466,911

Special Education Hourly Paraeducators, Increase in Substitute Budget Lines & Contracted Services $ 2,464,901

Elimination of the Student Athletic Fee $ 172,651

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

Fully Restore Academic & Athletic Stipends $ 22,827

Activity Bus Pilot Expansion $ 100,000

In -house Custodial Services Transition $ 289,772

Balancing Grants & Other Adjustments $ 157,316

Total $ 4,788,234

Projected Total Increases $ 16,583,652

In order for the Division to remain financially viable, hire and retain quality staff and increase student outcomes, the division is hopeful that state and local funding will continue to increase in FY 2019 and in the out years.

EXECUTIVE SUMMARY


EXECUTIVE SUMMARY


Expenditure Highlights All Funds The FY 2019 School Board Approved Budget Expenditure Budget is $331,163,947.

Expenditure Adjustments by Category

This Approved budget includes eight major expenditure categories: instruction, administration (which includes

administrative personnel as well as attendance and health services personnel), transportation/fleet services,

maintenance services, capital projects, technology, debt service, and food services.

Instruction

The Approved Instruction expenditure budget by category is $199,607,033 or 60.3% of the total budget. The net

increase is $7,346,521 or 3.8%. The total Instruction budget includes: Funds 1, 2, 4 and 5.

Administrative Services/Attendance/Health and Psychological Services

The Approved Administration expenditure budget by category is $10,788,798 or 3.3% of the total budget which

reflects a net increase of $307,343 or 2.9%.

Transportation/Fleet Services

The Approved Transportation/Fleet combined expenditure budget by category is $21,198,339 or 6.4% of the total

budget, which includes an increase of $433,955 or 2.1%. The total Transportation budget includes: Funds 1, 5 and

7.

Maintenance Services

The Approved Maintenance expenditure budget by category is $22,140,573 or 6.7% of the total budget, which

reflects an increase of $354,562 or 1.6%. The total Maintenance Services budget includes Funds 3 and 5.

Capital Projects

The Approved Capital Projects budget is $30,799,918 or 9.3% of the total budget, which includes a $3,438,471

increase or 12.6%. This increase is due to the division’s planning to address deferred capital maintenance,

transportation, and technology purchases as well as purchasing needed items in alignment with the school division’s

capital improvement plan and division-wide strategic plan.

Technology Services

The Approved FY 2019 Technology Services expenditure budget by category is $9,153,880, which is 2.8% and

reflects a $439,811 increase or 5.0%. The total Technology budget includes: Fund 1 and Fund 5.

Debt Service

The Approved budget for Debt Service is $27,048,808 or 8.1% of the total budget, which includes a $1,466,912

increase or 5.7%, due primarily to the issuance of new debt on bonds to fund the Adopted CIP for FY 2019.

Food Services

The Approved Food Service expenditure budget by category is $10,428,600, or 3.1% of the total budget, which

includes an increase of $647,093 or 6.6%.

EXECUTIVE SUMMARY


EXECUTIVE SUMMARY


Expenditure Highlights by Generic Objects

Salaries/Wages – The approved salaries/wages expenditure budget is $159,818,154, which reflects a net increase

of $10,165,277 or 6.8%. Increased accountability and compliance requirements means the division should target

its resources to support student success.

FY08

Adopted FTEs (Base Year)

FY12 Adopted

FTEs

FY13 Adopted

FTEs

FY14 Adopted

FTEs

FY15 Adopted

FTEs

FY16 Adopted

FTEs

FY17 Adopted

FTEs

FY18 Adopted

FTEs

FY19 Approved FTEs

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

3,188

Between FY 2008 and FY 2019 the division eliminated approximately 119 net full-time equivalent (FTE) positions,

primarily through attrition (of which 64 were deleted from FY 2011, FY 2017 & FY 2018). Most of the positions were

eliminated through a voluntary Early Retirement Incentive Program (ERIP) with the effective dates of June 30, 2009,

June 30, 2010, June 30, 2011, and June 30, 2016. FY 2019 approved budget position increases are all in the area

of instruction.

Fiscal Year

FY12 Adopted

FY13 Adopted

FY14 Adopted

FY15 Adopted

FY16

Adopted

FY17

Adopted

FY18

Adopted

FY19

Approved

Salary Adjustments

1% COLA & Prorated

$600 Bonus

None 5.8% pay raise

was to offset the 5%

Employee VRS Pick Up

Prorated $900

bonus

Step Increase & 1% COLA

3% COLA 2% COLA 2% COLA

4% Teachers 2% Non-teachers

plus Evergreen Solutions

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

● 4% pay increase for our teachers (Year One of Three) ● ⅓ implementation of the classification solution for non-teachers (Year One of Three) ● Bring to Minimum solution (para-educators, instructional technology aides, bus aides, school

security officers) (Year One – Full Implementation)

The advantages to this hybrid compensation proposal include:

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

shortage we are experiencing

EXECUTIVE SUMMARY


Expenditure Highlights by Generic Objects (continued) Employee Benefits - The Approved benefits expenditure budget is $73,311,201, which reflects an increase of

$145,083 or 0.2%. The net small increase is attributable to several factors including decreased professional and

non-professional VRS rates and health insurance costs for Spotsylvania. The specific annual health insurance and

VRS/GLI trend data are as follows in the chart below:

VRS/Retiree

Health Credit

Rate

(Professional

Group)

20.56% (15.56%

Paid by employer,

5% paid by

employee)

20.12%

(15.12% Paid by

employer, 5%

paid by

employee)

20.77%

(15.77% Paid by

employer, 5% paid

by employee)

22.55%

(17.55% Paid by

employer, 5% paid

by employee)

21.88%

(16.88% Paid by

employer, 5% paid by

employee)

VRS Rates

(Non-Professional

Group)

13.17% (8.17%

Paid by employer,

5% paid by

employee)

13.17%

(8.17% Paid by

employer, 5%

paid by

employee)

11.62%

(6.62% Paid by

employer, 5% paid

by employee)

11.62%

(6.62% Paid by

employer, 5% paid

by employee)

11.3%

(6.30% Paid by

employer, 5% paid by

employee)

Health Insurance Rate

Increases

2% Paid by the

employer 1% paid

by the employee

No increases

11.8% Paid by the

employer 5% paid

by the employee

5.3% Paid by the

employer 5% paid

by the employee

No Increase for

Employer

Varied Increases for

Employees

Group Life Insurance

Rate Increases

1.19%

(Paid by

employer)

1.19%

(Paid by

employer)

1.31%

(Paid by

employer)

1.31%

(Paid by

employer)

1.31% (Paid by

employer)

Employee Benefits Major Trends - In FY 2014, the school division introduced a new health insurance plan that was a mid-level plan, which had benefits between the most robust plan and the lowest benefit plan. In introducing the new plan, the employee's rates for the most robust plan the prior year became the employee's rate for the new mid-level plan, essentially having the employee buy up to the most robust plan benefit. In addition, the employer rates were set to give the same contribution levels to the most robust and lowest plan. Thus, if an employee chose to remain on the more robust plan, as a single subscriber they saw a monthly increase in premium in the amount of $34.75 or 39%. In FY 2017, the division added a fourth health plan called the Bronze Plan for non-contracted employees to minimize potential Health Reform penalties. In FY 2018, the school division renegotiated prescription drug costs, raised its stop-loss deductible, increased dental premiums to employee by 25%, and employee medical premiums by 5% and reduced employer health care costs by $1.8 million. To build capacity, the division has continued to review and implement health insurance modernization strategies. The FY 2019 modernization strategies include, increasing employee contributions since many employees have stated that they are willing to keep the rich plan and pay for it, add a new employee plus spouse tier, revise the KeyCare Expanded plan design by increasing copays by $5, revise Prescription drug copayment charges, add a new tier 4, and eliminate the KeyCare 200 plan.

Overall, for the FY 2018 Approved Budget, salaries/wages and employee benefits comprise 70.4% or $233,129,355

million of the total budget. When CIP and debt service expenditures are excluded, salaries/wages and employee

benefits make up 85% of the budget.

EXECUTIVE SUMMARY


Retiree Health Insurance (GASB45)

In June 2004, the Government Accounting Standards Board (GASB) released Statement 45, which revised the

Generally Accepted Accounting Principles (GAAP) accounting standards for post-employment benefits other than

pensions. This standard applies to post-employment medical benefits that are provided to school and government

employees. Prior to the new standard, these benefits were accounted on a pay-as-you-go basis. The new standard

requires that these benefits be accounted for on an accrual basis. On June 27, 2011, the School Board established

a trust fund with the contribution of $1.4 million. This trust fund contribution was funded by FY 2011 carryover funds.

As of June 20, 2017, the trust fund market value is $2.8 million. An additional $1 million OPEB contribution was

deposited in FY 2016 from FY 2014 carryover funds. SCPS retiree health, dental, and prescription insurance

premium expenditures as follows:

Retiree Insurance Premium Expenditure Trend Data

FY 2009 Actual $1.8 million









FY 2018 Adopted Budget $4.9 million

FY 2019 Approved Budget $4.9 million

Over the past few years, the School Board has taken several actions to reduce its retiree health insurance liability.

Several School Board policies were revised to modify retirement eligibility requirements and the division’s retiree

health insurance contribution amounts. In FY 2014, the school division added a mid-level health insurance plan for

active employees and retired employees who are not yet Medicare eligible. In addition, the Division has outsourced

custodial services and student dining services to reduce post-employment benefit payments. As medical costs

continue to increase, the School Board will continue to implement initiatives to lower the school division’s retiree

health insurance expenditures over time. The school division is currently creating a five year health insurance

strategic plan in hopes of providing quality insurance benefits within the available resources. Cumulative health

insurance savings for FY18 and potentially for FY19 is a total of $3.6 million.

EXECUTIVE SUMMARY


Expenditure Highlights by Generic Objects (continued)

Purchased Services – The Purchased Services expenditure budget is $43,784,711, which reflects an increase of

$4,316,807 or 10.9%. This object code primarily consists of services acquired from outside sources on a fee basis

or fixed income contract basis. The majority of the increase is directly related to the beginning of the Courtland High

School renovation within the CIP plan.

Other Charges – The Other Charges expenditure budget is $9,700,577, which reflects an increase of $11,521 or

0.1%. This object code includes utility, travel, and insurance costs. This decrease is primarily due to projected

savings in Fuel, Oil, and Gas as well as miscellaneous fees.

Materials and Supplies – The Materials and Supplies expenditure budget is $12,831,118, which reflects a

decrease of ($1,316,913) or (9.3%). This object code includes articles or commodities that are consumed or

materially altered when used and minor equipment that is not capitalized, including any equipment costing less than

$5,000. The majority of the decrease is directly related to the CIP plan.

Capital Outlay – The Capital Outlay expenditure budget is $4,701,377 which reflects a decrease of ($354,020) or

(7.0%). This object code includes outlays that result in the acquisition of or additions to capitalized assets costing

$5,000 or more. This is primarily due to the increase in the CIP pertaining to the purchase of replacement buses

and funding capital maintenance projects.

Debt Service – The budget for FY 2019 Debt Service is $27,048,808, which is a $1,466,912 increase or 5.7% over

the FY 2018 Adopted budget. This is a net increase with new debt service issuances for FY 2019 CIP being offset

by the retirement of older bond series. The total debt service budget is $27,016,808 after including $32,000 in bank

fees.

In summary, resources are being targeted to provide employee pay increases, human capital to support success

for an increasingly diverse student population, and budget adjustments for other programmatic adjustments. The

$3.5 million gap as of February 12 the division hopes will be resolved through additional funding at all levels; state,

federal, and local.

EXECUTIVE SUMMARY


Object Description

Fund 1

Governor's

School

Fund 2

Detention

Center

Fund 3 Food

Services

Fund 4

Regional

Adult Ed

Fund 5 Cip* Fund 5

Operating

Fund 7 Fleet

Service

Total

1110 COMP OF DIRECTORS $ 121,172 $ - $ - $ - $ - $ 2,364,709 $ 119,201 $ 2,605,082

1111 COMP OF BOARD MEMBERS - - - - - 84,000 - 84,000

1112 COMP OF SUPERINTENDENT - - - - - 195,000 - 195,000

1113 COMP OF ASST SUPTS - - - - - 304,369 - 304,369

1115 TRAVEL ALLOWANCE - - - - - 18,400 - 18,400

1116 RECERTIFICATION SPCLST - - - - - 92,608 - 92,608

1117 SPECIALISTS - - - - - 141,622 - 141,622

1121 COMP OF TEACHERS 689,038 541,286 - 526,728 - 98,323,395 - 100,080,448

1123 COORDINATOR - - - - - 1,066,520 - 1,066,520

1124 COMP OF INST SUPERVISORS - - - - - 185,898 - 185,898

1126 COMP OF PRINCIPALS - 120,639 - - - 3,613,008 - 3,733,647

1127 COMP OF ASS'T PRINCIPALS - - - - - 3,483,334 - 3,483,334

1130 COMP-PROF SUPV PERSONNEL - - 695,892 - - 519,151 - 1,215,043

1131 COMP OF SCHOOL NURSES - - - - - 1,358,564 - 1,358,564

1132 COMP OF PSYCHOLOGISTS - - - - - 1,053,699 - 1,053,699

1134 COMP OF SOCIAL WORKERS - - - - - 1,366,860 - 1,366,860

1135 SUPERVISOR - - - - - 156,400 - 156,400

1136 SUPERVISOR - MAINTENANCE - - - - - 199,594 - 199,594

1139 COMP OF THERAPISTS - - - - - 756,444 - 756,444

1140 COMP-TECHNICAL PERSONNEL 91,072 - - - - 1,566,346 - 1,657,418

1141 COMP OF TEACHER ASS'TS - - - 45,252 - 9,703,551 - 9,748,803

1142 COMP-HEALTH/SAFETY OFFICE - - - - - 273,250 - 273,250

1145 COMP OF CAFETERIA WORKERS - - 540,299 - - - - 540,299

1150 COMP OF CLERICAL STAFF 56,334 44,462 42,081 32,739 - 5,956,336 87,547 6,219,499

1151 HOURLY PARA - - - - - 1,182,427 - 1,182,427

1161 COMP OF MAINT EMPLOYEES - - 41,007 - - 2,765,607 - 2,806,614

1165 COMP OF MECHANICS - - - - - - 750,380 750,380

1170 DRIVER PAY - - - - - 5,623,825 - 5,623,825

1191 COMP OF CUSTODIANS - - - - - 2,872,465 - 2,872,465

1260 COMP OF MECHANICS - O/T - - - - - - 3,500 3,500

1261 COMP OF MAINTENANCE - O/T - - - - - 68,000 - 68,000

1282 DRIVER OVER 20 HOURS - - - - - 1,295,110 - 1,295,110

1284 DRIVER OVER 40 HOURS - - - - - 10,000 - 10,000

1285 AIDES OVER 20 HOURS - - - - - 173,778 - 173,778

1286 AIDES OVER 40 HOURS - - - - - 3,000 - 3,000

1290 CUSTODIANS/OVERTIME/SUBS - - - - - 44,063 - 44,063

1291 OVERTIME-FLSA - - - - - 70,000 - 70,000

1297 HOURLY CUSTODIAN - - - - - 1,365,300 - 1,365,300

1321 COMP OF HOMEBOUND TCHRS - - - - - 117,348 - 117,348

1339 THERAPISTS - PART-TIME - - - - - 73,836 - 73,836

1340 DRIVER AIDE - - - - - 669,706 - 669,706

1350 CLERICAL - PART-TIME - - - 6,625 - 54,281 - 60,906

1361 MAINTENANCE - SUMMER - - - - - 181,188 - 181,188

1520 COMP OF SUB TEACHERS - 6,000 - - - 2,350,413 - 2,356,413

1521 COMP-NURSING SUBSTITUTE - - - - - 60,438 - 60,438

1535 CAFETERIA MONITORS - - 174,640 - - - - 174,640

1540 CLERICAL - SUBS/OVERTIME - - - - - 34,359 - 34,359

1544 NON-CONTRACTED DRIVER - - - - - 92,400 - 92,400

1545 NON-CONTRACTED BUS AIDE - - - - - 25,256 - 25,256

Fiscal Year 2019 Expenditure Summary by Object - All Funds

EXECUTIVE SUMMARY


Object Description

Fund 1

Governor's

School

Fund 2

Detention

Center

Fund 3 Food

Services

Fund 4

Regional

Adult Ed

Fund 5 Cip* Fund 5

Operating

Fund 7 Fleet

Service

Total

1600 COMP - SUPPLEMENTS - - - - - 1,281,690 6,200 1,287,890

1610 SUPPLEMENTAL PAY - - 38,000 1,475 - 1,582,403 - 1,621,878

1611 SUPP PAY/SUMMER ENRICHMT 3,000 - - - - - - 3,000

1620 NON-CONTRACTED COMP - - - - - 8,128 - 8,128

1630 FACILITY USE - OVERTIME - - 1,000 - - 40,000 - 41,000

1650 NATIONAL BOARD TCHR BONUS - - - - - 204,505 - 204,505

2100 FICA 69,763 51,682 97,864 45,220 - 10,939,295 68,453 11,272,276

2210 VRS (PLAN 1 & 2) 146,304 94,591 143,196 28,321 - 17,860,975 68,501 18,341,887

2220 VRS (HYBRID) 3,851 16,171 7,550 - - 3,584,690 13,244 3,625,505

2300 HOSPITALIZATION 125,311 105,888 525,211 37,269 - 28,416,566 178,888 29,389,134

2301 RETIREE HEALTH INSURANCE - - 119,965 - - 3,541,520 29,120 3,690,605

2303 RETIREE PRESCRI DRUG PROG - - 67,274 - - 997,631 - 1,064,905

2310 DENTAL INSURANCE 6,632 5,260 24,218 1,785 - 1,378,215 8,532 1,424,641

2311 RETIREE DENTAL INSURANCE - - 2,914 - - 115,985 1,370 120,269

2400 GROUP LIFE INSURANCE 12,545 9,254 16,846 2,366 - 1,858,856 12,529 1,912,396

2500 DISABILITY INS (PLAN 1&2) 2,353 1,589 4,192 497 - 324,452 2,007 335,091

2510 DISABILITY INS (HYBRID) 81 340 189 - - 78,820 694 80,123

2705 SUPERINTENDENT'S ANNUITY - - - - - 12,000 - 12,000

2710 ANNUITY FOR NON-VRS EMP. - - - - - 36,000 - 36,000

2750 RETIREE HEALTH CREDIT 11,491 8,477 8,350 2,167 - 1,590,118 2,749 1,623,353

2800 RETIREE SICK LEAVE PAY - - 14,355 - - 105,979 - 120,334

2810 ANNUAL LEAVE PAYOFF - - - - - 257,991 4,690 262,681

3000 PURCHASED SERVICES 80,000 - 60,000 13,098 23,135,500 4,708,146 136,300 28,133,044

3001 PROFESSIONAL IMPROVEMENT - - 375 1,400 - 496,360 2,804 500,939

3002 PRINTING/BINDING 4,000 - - - - 19,126 - 23,126

3006 WORKER'S COMPENSATION - - 49,254 - - 516,953 - 566,207

3007 RECRUITING EXPENSES - - - - - 20,010 - 20,010

3008 STAFF TRAINING - - - - - 2,454 - 2,454

3009 STUDENT TRAINING - - - - - 3,263 - 3,263

3014 VERIZON MAINTENANCE 50,000 - - - - - - 50,000

3015 FEES & RELATED SERVICES - - 7,732,850 - - 19,605 - 7,752,455

3017 UNIFORM RENTALS - - - - - 9,874 4,500 14,374

3101 INSTRUCTIONAL DEVELOPMENT 15,000 - - - - - - 15,000

3102 TUITION ASSISTANCE - - - 540 - - - 540

3104 FIELD TRIPS 75,000 - - - - - - 75,000

3110 MEDICAL SERVICES - - - - - 15,020 - 15,020

3130 PROFESSIONAL SERVICES - - - - - 30,152 - 30,152

3133 TESTING SERVICES - - - - - 24,085 - 24,085

3180 LEGAL FEES - - - - - 117,254 - 117,254

3308 VEHICLE REPAIRS 1,200 - - - - 135,309 - 136,509

3309 BUS REPAIRS - - - - - 1,985,426 - 1,985,426

3310 REPAIRS TO EQUIPMENT - - 18,000 - - 170,490 3,500 191,990

3311 MAINT SERVICES - BLDGS - - - - - 80,000 - 80,000

3313 TECHNICAL MAINTENANCE - - - - - 503,186 - 503,186

3314 OTHER BUS REPAIRS - - - - - 10,000 - 10,000

3320 MAINTENANCE CONTRACTS - - - 1,324 - 438,644 14,623 454,590

3321 LEASE/RENTAL CONTRACTS - - - - - 3,599 - 3,599

3322 XEROX MAINTENANCE 3,000 - - - - - - 3,000

3330 D P SOFTWARE SUPPORT - - - - - 362,302 - 362,302

3420 IN-LIEU-OF TRANSPORTATION - - - - - 42,826 - 42,826

3430 TRANS SERVICE BY CONTRACT - - - - - 206,800 - 206,800

3600 ADVERTISING - - - - - 8,266 - 8,266

3612 ROBOTICS/TEAM COACHING 5,500 - - - - - - 5,500

3840 REGIONAL TUITION - - - - - 2,447,794 - 2,447,794


EXECUTIVE SUMMARY


Object Description

Fund 1

Governor's

School

Fund 2

Detention

Center

Fund 3 Food

Services

Fund 4

Regional

Adult Ed

Fund 5 Cip* Fund 5

Operating

Fund 7 Fleet

Service

Total

5101 ELECTRICITY - - - - - 5,208,868 75,000 5,283,868

5102 FUEL OIL/GAS - - - - - 1,539,391 15,000 1,554,391

5103 WATER/SEWAGE FEES - - - - - 756,256 4,389 760,645

5201 POSTAGE 1,000 - 4,000 - - 52,016 - 57,016

5202 UPS SERVICE - - - - - 1,769 - 1,769

5203 TELEPHONE 4,463 - 1,000 680 - 185,717 1,043 192,903

5204 DATA COMMUNICATION LINES - - - - - 153,499 - 153,499

5205 SITE CONNECTIONS 100,000 - - - - - - 100,000

5300 FIRE & LIABILITY INS 2,596 - - - - 308,064 - 310,660

5302 UNEMPLOYMENT COMP INS - - - - - 25,681 - 25,681

5309 FLEET INSURANCE - - - - - 104,494 1,500 105,994

5401 LEASE/RENTALS 9,344 - 5,000 4,061 - 434,792 2,300 455,497

5500 TRAVEL 8,500 - 10,000 1,486 - 214,724 100 234,810

5800 MISCELLANEOUS - - 300,000 - - 32,000 - 332,000

5801 DUES/LICENSES - - 350 - - 48,038 499 48,887

5806 SUBSCRIPTIONS/JOURNALS - - - - - 3,578 - 3,578

5810 MEMBERSHIPS (PROGRAMS) - - - - - 18,981 - 18,981

5811 MEMBERSHIPS (DIVISION) - - - - - 60,400 - 60,400

6000 MATERIALS & SUPPLIES 97,202 - 77,600 12,936 - 2,166,574 - 2,354,312

6001 OFFICE SUPPLIES - - 30,000 - - 160,333 1,500 191,833

6002 TEXTBOOKS - - - - - 158,106 - 158,106

6004 MEDICAL & DENTAL SUPPLIES - - - - - 66,382 - 66,382

6005 CUSTODIAL SUPPLIES - - - - - 231,711 - 231,711

6006 AGRICULTURAL SUPPLIES - - - - - 25,914 - 25,914

6007 BUILDING SUPPLIES - - - - - 343,835 - 343,835

6008 GASOLINE/OIL/LUBRICANTS 2,500 - 500 - - 1,337,676 10,000 1,350,676

6009 REPAIR PARTS/SUPPLIES - - 150,000 - - 443,527 767,842 1,361,369

6011 LIBRARY BOOKS & SUPPLIES - - - - - 288,505 - 288,505

6012 OTHER OPERATING SUPPLIES - - - - - 18,689 14,296 32,985

6014 ATHLETIC SUPPLIES - - - - - 47,167 - 47,167

6015 COMPUTER SUPPL/SOFTWARE 26,000 - - - - 1,429,698 2,545 1,458,243

6016 TESTING MATERIALS - - - - - 92,965 - 92,965

6017 UNIFORMS - - - - - 2,229 1,000 3,229

6018 SAFETY SUPPLIES - - - - - 1,877 - 1,877

6019 OTHER EXPENSES FOR BOARD - - - - - 1,500 - 1,500

6024 TECHNOLOGY SUPPLIES - - - - 3,405,580 118,000 - 3,523,580

6028 TIRES & TUBES - NEW - - - - - - 190,000 190,000

6029 TIRES - RECAPPED - - - - - - 62,000 62,000

6030 CLEANING SUPPLIES - - - - - - 1,500 1,500

6034 ASSISTIVE TECHNOLOGY - - - - - 32,300 - 32,300

6035 COMPUTER SOFTWARE - - - - - 62,514 - 62,514

6036 COMPUTER SUPPLIES - - - - - 125,639 - 125,639

6041 SCHOOL SUPPORT SUPPLIES - - - - - 43,578 - 43,578


EXECUTIVE SUMMARY


Object Description

Fund 1

Governor's

School

Fund 2

Detention

Center

Fund 3 Food

Services

Fund 4

Regional

Adult Ed

Fund 5 Cip* Fund 5

Operating

Fund 7 Fleet

Service

Total

6042 PARENT EDUCATION SUPPLIES - - - - - 1,500 - 1,500

6045 BAND SUPPLIES - - - - - 60,308 - 60,308

6046 ACADEMIC ACTIVITIES SUPP - - - - - 33,579 - 33,579

6049 FLUIDS/LUBRICANTS - - - - - - 63,000 63,000

6060 FOOD - - - - - 31,934 - 31,934

6092 EMPLOYEE RECOGNITION PROG - - - - - 6,000 - 6,000

6093 INSTRUCT PROGRAM SUPPLIES - - - - - 16,900 - 16,900

6095 GUIDANCE SUPPLIES - - - - - 6,651 - 6,651

6100 STRINGS PROGRAM SUPPLIES - - - - - 37,850 - 37,850

6101 TESTING SUPPLIES - - - - - 16,137 - 16,137

6102 SUPPLEMENTAL MATERIALS - - - - - 47,461 - 47,461

6104 CHORUS PROGRAM - - - - - 16,252 - 16,252

6150 REIMBURSEMENT-FACILTY USE - - - - - 2,795 - 2,795

6151 ATHLETIC TRAINER SUPPLIES - - - - - 8,231 - 8,231

6152 TRAINING MATERIALS - - - - - 588 - 588

6158 FURNISHINGS-REPL-UNDER 5K - - - - - 100,000 - 100,000

6300 INSTR. SUPPLEMENTAL MAT. 85,000 - - - - - - 85,000

6301 TECH MAINT/UPGRADES 213,697 - - - - - - 213,697

6302 SUM/NEW STUDENT ORIENT 1,200 - - - - - - 1,200

6303 SUMMER ENRICHMENT 5,042 - - - - - - 5,042

6500 DONATIONS-SPECIAL PROGRAM - - - - - 25,009 264 25,273

8100 REPLACEMENT EQUIPMENT - - 319,000 - - 17,131 43,970 380,101

8101 REPLACEMENT OF BUSES - - - - 3,770,241 - - 3,770,241

8200 NEW EQUIPMENT - - - - 114,000 19,236 43,202 176,438

8201 BUSES - ADDITIONAL - - - - 374,597 - - 374,597

9101 PRINCIPAL - BONDS - - - - - 19,706,452 - 19,706,452

9201 INTEREST - BONDS - - - - - 7,310,356 - 7,310,356

Grand Total $ 2,129,191 $ 1,005,638 $ 11,322,972 $ 765,970 $ 30,799,918 $ 282,319,975 $ 2,820,282 $ 331,163,947


EXECUTIVE SUMMARY


Allocation of Positions

Total full-time equivalent (FTE) positions in the FY 2018 School Board Adopted Budget was 3,095. Since the start of the 2017-2018 school year, 6 teaching positions at the elementary level were added to the budget and paid with additional State funds due to increased enrollment. In addition, 12 head custodian positions were added to the budget along with 14 day custodian positions. The custodial services function is now staffed internally in order to improve the quality of the janitorial services being performed for schools. Further, an attendance secretary position was added into the budget. Therefore, the revised FTE count for FY 2018 is 3,128. The FY 2019 School Board Approved Budget FTE count is 3,188 and includes the following 60 positions.

The costs of the 60 new FTE positions proposed is $3.6 million (see additional details below).

Summary Position Data

# FTE Department Amount

28 Instruction Contracted Positions $ 2,029,830

24 Special Education Contracted Positions (SPED) $ 1,279,782

8 Instructional Technology Assistants (ITA) $ 319,088

60 Totals $ 3,628,700

Detail Position Breakdown

# FTE Department Amount

16 Regular Education Teachers $ 1,074,083

1 Gifted Resource Teacher $ 67,130

5 Social Workers (10 Month) $ 361,208

3 Counselors (11 Month) $ 234,577

1 Assistant Principal $ 124,538

2 Administrative Interns $ 168,294

8 Instructional Technology Assistants (ITA) $ 319,088

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

3 SPED-Courthouse Academy Teacher (1) & Courthouse Academy Paraeducators (2) $ 145,329

2 SPED-Speech Language Pathologists $ 150,484

2 SPED-Occupational Therapists $ 150,484

3 SPED-Gateway Academy Teacher (1) & Gateway Academy Paraeducators (2) $ 145,329

1 SPED-Adaptive PED Teacher $ 68,348

1 SPED-Signing Assistant $ 38,491

60 Totals $ 3,628,700

EXECUTIVE SUMMARY


EXECUTIVE SUMMARY


EXECUTIVE SUMMARY


EXECUTIVE SUMMARY


Object Description

Fund 1

Governor's

School

Fund 2

Detention

Center

Fund 3 Food

Services

Fund 4

Regional

Adult Ed

Fund 5 Cip* Fund 5

Operating

Fund 7 Fleet

Service

Total

1110 COMP OF DIRECTORS $ 121,172 $ - $ - $ - $ - $ 2,364,709 $ 119,201 $ 2,605,082

1111 COMP OF BOARD MEMBERS - - - - - 84,000 - 84,000

1112 COMP OF SUPERINTENDENT - - - - - 195,000 - 195,000

1113 COMP OF ASST SUPTS - - - - - 304,369 - 304,369

1115 TRAVEL ALLOWANCE - - - - - 18,400 - 18,400

1116 RECERTIFICATION SPCLST - - - - - 92,608 - 92,608

1117 SPECIALISTS - - - - - 141,622 - 141,622

1121 COMP OF TEACHERS 689,038 541,286 - 526,728 - 98,323,395 - 100,080,448

1123 COORDINATOR - - - - - 1,066,520 - 1,066,520

1124 COMP OF INST SUPERVISORS - - - - - 185,898 - 185,898

1126 COMP OF PRINCIPALS - 120,639 - - - 3,613,008 - 3,733,647

1127 COMP OF ASS'T PRINCIPALS - - - - - 3,483,334 - 3,483,334

1130 COMP-PROF SUPV PERSONNEL - - 695,892 - - 519,151 - 1,215,043

1131 COMP OF SCHOOL NURSES - - - - - 1,358,564 - 1,358,564

1132 COMP OF PSYCHOLOGISTS - - - - - 1,053,699 - 1,053,699

1134 COMP OF SOCIAL WORKERS - - - - - 1,366,860 - 1,366,860

1135 SUPERVISOR - - - - - 156,400 - 156,400

1136 SUPERVISOR - MAINTENANCE - - - - - 199,594 - 199,594

1139 COMP OF THERAPISTS - - - - - 756,444 - 756,444

1140 COMP-TECHNICAL PERSONNEL 91,072 - - - - 1,566,346 - 1,657,418

1141 COMP OF TEACHER ASS'TS - - - 45,252 - 9,703,551 - 9,748,803

1142 COMP-HEALTH/SAFETY OFFICE - - - - - 273,250 - 273,250

1145 COMP OF CAFETERIA WORKERS - - 540,299 - - - - 540,299

1150 COMP OF CLERICAL STAFF 56,334 44,462 42,081 32,739 - 5,956,336 87,547 6,219,499

1151 HOURLY PARA - - - - - 1,182,427 - 1,182,427

1161 COMP OF MAINT EMPLOYEES - - 41,007 - - 2,765,607 - 2,806,614

1165 COMP OF MECHANICS - - - - - - 750,380 750,380

1170 DRIVER PAY - - - - - 5,623,825 - 5,623,825

1191 COMP OF CUSTODIANS - - - - - 2,872,465 - 2,872,465

1260 COMP OF MECHANICS - O/T - - - - - - 3,500 3,500

1261 COMP OF MAINTENANCE - O/T - - - - - 68,000 - 68,000

1282 DRIVER OVER 20 HOURS - - - - - 1,295,110 - 1,295,110

1284 DRIVER OVER 40 HOURS - - - - - 10,000 - 10,000

1285 AIDES OVER 20 HOURS - - - - - 173,778 - 173,778

1286 AIDES OVER 40 HOURS - - - - - 3,000 - 3,000

1290 CUSTODIANS/OVERTIME/SUBS - - - - - 44,063 - 44,063

1291 OVERTIME-FLSA - - - - - 70,000 - 70,000

1297 HOURLY CUSTODIAN - - - - - 1,365,300 - 1,365,300

1321 COMP OF HOMEBOUND TCHRS - - - - - 117,348 - 117,348

1339 THERAPISTS - PART-TIME - - - - - 73,836 - 73,836

1340 DRIVER AIDE - - - - - 669,706 - 669,706

1350 CLERICAL - PART-TIME - - - 6,625 - 54,281 - 60,906

1361 MAINTENANCE - SUMMER - - - - - 181,188 - 181,188

1520 COMP OF SUB TEACHERS - 6,000 - - - 2,350,413 - 2,356,413

1521 COMP-NURSING SUBSTITUTE - - - - - 60,438 - 60,438

1535 CAFETERIA MONITORS - - 174,640 - - - - 174,640

1540 CLERICAL - SUBS/OVERTIME - - - - - 34,359 - 34,359

1544 NON-CONTRACTED DRIVER - - - - - 92,400 - 92,400

1545 NON-CONTRACTED BUS AIDE - - - - - 25,256 - 25,256


EXECUTIVE SUMMARY


Object Description

Fund 1

Governor's

School

Fund 2

Detention

Center

Fund 3 Food

Services

Fund 4

Regional

Adult Ed

Fund 5 Cip* Fund 5

Operating

Fund 7 Fleet

Service

Total

1600 COMP - SUPPLEMENTS - - - - - 1,281,690 6,200 1,287,890

1610 SUPPLEMENTAL PAY - - 38,000 1,475 - 1,582,403 - 1,621,878

1611 SUPP PAY/SUMMER ENRICHMT 3,000 - - - - - - 3,000

1620 NON-CONTRACTED COMP - - - - - 8,128 - 8,128

1630 FACILITY USE - OVERTIME - - 1,000 - - 40,000 - 41,000

1650 NATIONAL BOARD TCHR BONUS - - - - - 204,505 - 204,505

2100 FICA 69,763 51,682 97,864 45,220 - 10,939,295 68,453 11,272,276

2210 VRS (PLAN 1 & 2) 146,304 94,591 143,196 28,321 - 17,860,975 68,501 18,341,887

2220 VRS (HYBRID) 3,851 16,171 7,550 - - 3,584,690 13,244 3,625,505

2300 HOSPITALIZATION 125,311 105,888 525,211 37,269 - 28,416,566 178,888 29,389,134

2301 RETIREE HEALTH INSURANCE - - 119,965 - - 3,541,520 29,120 3,690,605

2303 RETIREE PRESCRI DRUG PROG - - 67,274 - - 997,631 - 1,064,905

2310 DENTAL INSURANCE 6,632 5,260 24,218 1,785 - 1,378,215 8,532 1,424,641

2311 RETIREE DENTAL INSURANCE - - 2,914 - - 115,985 1,370 120,269

2400 GROUP LIFE INSURANCE 12,545 9,254 16,846 2,366 - 1,858,856 12,529 1,912,396

2500 DISABILITY INS (PLAN 1&2) 2,353 1,589 4,192 497 - 324,452 2,007 335,091

2510 DISABILITY INS (HYBRID) 81 340 189 - - 78,820 694 80,123

2705 SUPERINTENDENT'S ANNUITY - - - - - 12,000 - 12,000

2710 ANNUITY FOR NON-VRS EMP. - - - - - 36,000 - 36,000

2750 RETIREE HEALTH CREDIT 11,491 8,477 8,350 2,167 - 1,590,118 2,749 1,623,353

2800 RETIREE SICK LEAVE PAY - - 14,355 - - 105,979 - 120,334

2810 ANNUAL LEAVE PAYOFF - - - - - 257,991 4,690 262,681

3000 PURCHASED SERVICES 80,000 - 60,000 13,098 23,135,500 4,708,146 136,300 28,133,044

3001 PROFESSIONAL IMPROVEMENT - - 375 1,400 - 496,360 2,804 500,939

3002 PRINTING/BINDING 4,000 - - - - 19,126 - 23,126

3006 WORKER'S COMPENSATION - - 49,254 - - 516,953 - 566,207

3007 RECRUITING EXPENSES - - - - - 20,010 - 20,010

3008 STAFF TRAINING - - - - - 2,454 - 2,454

3009 STUDENT TRAINING - - - - - 3,263 - 3,263

3014 VERIZON MAINTENANCE 50,000 - - - - - - 50,000

3015 FEES & RELATED SERVICES - - 7,732,850 - - 19,605 - 7,752,455

3017 UNIFORM RENTALS - - - - - 9,874 4,500 14,374

3101 INSTRUCTIONAL DEVELOPMENT 15,000 - - - - - - 15,000

3102 TUITION ASSISTANCE - - - 540 - - - 540

3104 FIELD TRIPS 75,000 - - - - - - 75,000

3110 MEDICAL SERVICES - - - - - 15,020 - 15,020

3130 PROFESSIONAL SERVICES - - - - - 30,152 - 30,152

3133 TESTING SERVICES - - - - - 24,085 - 24,085

3180 LEGAL FEES - - - - - 117,254 - 117,254

3308 VEHICLE REPAIRS 1,200 - - - - 135,309 - 136,509

3309 BUS REPAIRS - - - - - 1,985,426 - 1,985,426

3310 REPAIRS TO EQUIPMENT - - 18,000 - - 170,490 3,500 191,990

3311 MAINT SERVICES - BLDGS - - - - - 80,000 - 80,000

3313 TECHNICAL MAINTENANCE - - - - - 503,186 - 503,186

3314 OTHER BUS REPAIRS - - - - - 10,000 - 10,000

3320 MAINTENANCE CONTRACTS - - - 1,324 - 438,644 14,623 454,590

3321 LEASE/RENTAL CONTRACTS - - - - - 3,599 - 3,599

3322 XEROX MAINTENANCE 3,000 - - - - - - 3,000

3330 D P SOFTWARE SUPPORT - - - - - 362,302 - 362,302

3420 IN-LIEU-OF TRANSPORTATION - - - - - 42,826 - 42,826

3430 TRANS SERVICE BY CONTRACT - - - - - 206,800 - 206,800

3600 ADVERTISING - - - - - 8,266 - 8,266

3612 ROBOTICS/TEAM COACHING 5,500 - - - - - - 5,500

3840 REGIONAL TUITION - - - - - 2,447,794 - 2,447,794


EXECUTIVE SUMMARY


Object Description

Fund 1

Governor's

School

Fund 2

Detention

Center

Fund 3 Food

Services

Fund 4

Regional

Adult Ed

Fund 5 Cip* Fund 5

Operating

Fund 7 Fleet

Service

Total

5101 ELECTRICITY - - - - - 5,208,868 75,000 5,283,868

5102 FUEL OIL/GAS - - - - - 1,539,391 15,000 1,554,391

5103 WATER/SEWAGE FEES - - - - - 756,256 4,389 760,645

5201 POSTAGE 1,000 - 4,000 - - 52,016 - 57,016

5202 UPS SERVICE - - - - - 1,769 - 1,769

5203 TELEPHONE 4,463 - 1,000 680 - 185,717 1,043 192,903

5204 DATA COMMUNICATION LINES - - - - - 153,499 - 153,499

5205 SITE CONNECTIONS 100,000 - - - - - - 100,000

5300 FIRE & LIABILITY INS 2,596 - - - - 308,064 - 310,660

5302 UNEMPLOYMENT COMP INS - - - - - 25,681 - 25,681

5309 FLEET INSURANCE - - - - - 104,494 1,500 105,994

5401 LEASE/RENTALS 9,344 - 5,000 4,061 - 434,792 2,300 455,497

5500 TRAVEL 8,500 - 10,000 1,486 - 214,724 100 234,810

5800 MISCELLANEOUS - - 300,000 - - 32,000 - 332,000

5801 DUES/LICENSES - - 350 - - 48,038 499 48,887

5806 SUBSCRIPTIONS/JOURNALS - - - - - 3,578 - 3,578

5810 MEMBERSHIPS (PROGRAMS) - - - - - 18,981 - 18,981

5811 MEMBERSHIPS (DIVISION) - - - - - 60,400 - 60,400

6000 MATERIALS & SUPPLIES 97,202 - 77,600 12,936 - 2,166,574 - 2,354,312

6001 OFFICE SUPPLIES - - 30,000 - - 160,333 1,500 191,833

6002 TEXTBOOKS - - - - - 158,106 - 158,106

6004 MEDICAL & DENTAL SUPPLIES - - - - - 66,382 - 66,382

6005 CUSTODIAL SUPPLIES - - - - - 231,711 - 231,711

6006 AGRICULTURAL SUPPLIES - - - - - 25,914 - 25,914

6007 BUILDING SUPPLIES - - - - - 343,835 - 343,835

6008 GASOLINE/OIL/LUBRICANTS 2,500 - 500 - - 1,337,676 10,000 1,350,676

6009 REPAIR PARTS/SUPPLIES - - 150,000 - - 443,527 767,842 1,361,369

6011 LIBRARY BOOKS & SUPPLIES - - - - - 288,505 - 288,505

6012 OTHER OPERATING SUPPLIES - - - - - 18,689 14,296 32,985

6014 ATHLETIC SUPPLIES - - - - - 47,167 - 47,167

6015 COMPUTER SUPPL/SOFTWARE 26,000 - - - - 1,429,698 2,545 1,458,243

6016 TESTING MATERIALS - - - - - 92,965 - 92,965

6017 UNIFORMS - - - - - 2,229 1,000 3,229

6018 SAFETY SUPPLIES - - - - - 1,877 - 1,877

6019 OTHER EXPENSES FOR BOARD - - - - - 1,500 - 1,500

6024 TECHNOLOGY SUPPLIES - - - - 3,405,580 118,000 - 3,523,580

6028 TIRES & TUBES - NEW - - - - - - 190,000 190,000

6029 TIRES - RECAPPED - - - - - - 62,000 62,000

6030 CLEANING SUPPLIES - - - - - - 1,500 1,500

6034 ASSISTIVE TECHNOLOGY - - - - - 32,300 - 32,300

6035 COMPUTER SOFTWARE - - - - - 62,514 - 62,514

6036 COMPUTER SUPPLIES - - - - - 125,639 - 125,639

6041 SCHOOL SUPPORT SUPPLIES - - - - - 43,578 - 43,578


EXECUTIVE SUMMARY


Object Description

Fund 1

Governor's

School

Fund 2

Detention

Center

Fund 3 Food

Services

Fund 4

Regional

Adult Ed

Fund 5 Cip* Fund 5

Operating

Fund 7 Fleet

Service

Total

6042 PARENT EDUCATION SUPPLIES - - - - - 1,500 - 1,500

6045 BAND SUPPLIES - - - - - 60,308 - 60,308

6046 ACADEMIC ACTIVITIES SUPP - - - - - 33,579 - 33,579

6049 FLUIDS/LUBRICANTS - - - - - - 63,000 63,000

6060 FOOD - - - - - 31,934 - 31,934

6092 EMPLOYEE RECOGNITION PROG - - - - - 6,000 - 6,000

6093 INSTRUCT PROGRAM SUPPLIES - - - - - 16,900 - 16,900

6095 GUIDANCE SUPPLIES - - - - - 6,651 - 6,651

6100 STRINGS PROGRAM SUPPLIES - - - - - 37,850 - 37,850

6101 TESTING SUPPLIES - - - - - 16,137 - 16,137

6102 SUPPLEMENTAL MATERIALS - - - - - 47,461 - 47,461

6104 CHORUS PROGRAM - - - - - 16,252 - 16,252

6150 REIMBURSEMENT-FACILTY USE - - - - - 2,795 - 2,795

6151 ATHLETIC TRAINER SUPPLIES - - - - - 8,231 - 8,231

6152 TRAINING MATERIALS - - - - - 588 - 588

6158 FURNISHINGS-REPL-UNDER 5K - - - - - 100,000 - 100,000

6300 INSTR. SUPPLEMENTAL MAT. 85,000 - - - - - - 85,000

6301 TECH MAINT/UPGRADES 213,697 - - - - - - 213,697

6302 SUM/NEW STUDENT ORIENT 1,200 - - - - - - 1,200

6303 SUMMER ENRICHMENT 5,042 - - - - - - 5,042

6500 DONATIONS-SPECIAL PROGRAM - - - - - 25,009 264 25,273

8100 REPLACEMENT EQUIPMENT - - 319,000 - - 17,131 43,970 380,101

8101 REPLACEMENT OF BUSES - - - - 3,770,241 - - 3,770,241

8200 NEW EQUIPMENT - - - - 114,000 19,236 43,202 176,438

8201 BUSES - ADDITIONAL - - - - 374,597 - - 374,597

9101 PRINCIPAL - BONDS - - - - - 19,706,452 - 19,706,452

9201 INTEREST - BONDS - - - - - 7,310,356 - 7,310,356

Grand Total $ 2,129,191 $ 1,005,638 $ 11,322,972 $ 765,970 $ 30,799,918 $ 282,319,975 $ 2,820,282 $ 331,163,947


EXECUTIVE SUMMARY


Summary Data for the Operating Fund Revenues

Spotsylvania County Public Schools has seven funds in total (see below).

Fund 1- Commonwealth Governor School (CGS)

Fund 2 – Detention Center

Fund 3 – Food Services Fund

Fund 4 – Adult Education Regional Center Fund

Fund 5 – Operating Fund

Fund 6 – Capital Improvement Plan (CIP) Fund

Fund 7 – Joint Fleet Services Fund

This section of the budget book will include data for the Fund 5 – Operating Fund only. This fund has four main revenue sources: State, Federal, Local, and Other Revenues. The underlying assumptions and trends for each major revenue source varies (see below). State Revenues The total state revenues for the Operating Fund is $139,440,978, a $7,269,349 or 5.5% increase over the FY 2018 Adopted budget. This increase is primarily due to rebenchmarking and increased student enrollment. Federal Revenues The Operating federal funding for Spotsylvania County Public Schools for FY 2019 is $10,020,217, a ($365,021) or (3.5%) decrease. This decrease primarily relates to Title I funds. The trend for federal funds has ranged between $9 million and $10 million over the last several years. The underlying assumption for federal revenue is predicated upon availability of funds at the federal level couples with student enrollment data and socio-economic status of students.

Local Revenues

The Board of Supervisors annually appropriates funds for the operation of the schools including debt service payments. The underlying assumption for projecting local dollars is based on annual County budget priorities. Local transfer for FY 2019 is at $124,110,785. Other Revenues

This category of revenue includes print shop fees for services, rental fees for the use of school facilities,

insurance adjustments, Regional Special Education tuition revenue, Medicaid payments and payments

from other state agencies for services provided by Spotsylvania County Public Schools. Other revenue

number for FY 2019 is at $8,747,996. This number includes the budget gap of $3.5 million.

EXECUTIVE SUMMARY


Overall, the Operating revenues budget for FY 2019 totals $282,319,975 an increase of $10,264,067 or 3.8% over the FY 2018 Operating Fund Adopted budget. This increase in primarily due an increase in salary increases and additional human capital resources.

Summary Data for the Operating Fund Expenditures

This budget includes six major expenditure categories: instruction, administration (which includes administrative

personnel as well as attendance and health services personnel), transportation, maintenance, technology, and

debt service.

Instruction

The Instruction expenditure budget by category is $195,860,883. The net increase is $7,399,534 or 3.9%. The

underlying assumptions for projecting costs is based on School Board priorities, student enrollment, accountability

standards and the availability of revenue streams.

Administrative Services

The Administration expenditure budget by category is $5,061,885. The net increase is $64,740 or 1.3%. The

underlying assumptions for projecting costs is based on School Board priorities, student enrollment, accountability

standards and the availability of revenue streams. Funding allocated to the Administration budget has remained

relatively flat for the past several years.

Attendance/Health and Psychological Services

The Attendance expenditure budget by category is $5,724,910. The net increase is $242,602 or 4.4%. The

underlying assumptions for projecting costs is based on School Board priorities, special education student

enrollment, accountability standards and the availability of revenue streams.

Transportation

The Transportation expenditure budget by category is $18,374,358. The net increase is $373,784 or 2.1%. The

underlying assumptions for projecting costs is based on School Board priorities, general education special

education student enrollment, accountability standards and the availability of revenue streams. Funding allocated

to the Transportation budget has increased by about $2 million over the past several years. This is primarily due

to the increase in the number of students with disabilities.

Maintenance Services

The Maintenance expenditure budget by category is $21,246,200. The net increase is $277,814 or 1.3%. The

underlying assumptions for projecting costs is based on School Board priorities, general education special

education student enrollment, accountability standards and the availability of revenue streams. Funding allocated

to the Maintenance budget has remained relatively flat for the past several years.

EXECUTIVE SUMMARY


Summary Data for the Operating Fund Expenditures

Technology Services

The Technology expenditure budget by category is $9,002,930. The increase is $438,680. The underlying

assumptions for projecting costs is based on School Board priorities, general education special education student

enrollment, accountability standards and the availability of revenue streams. Funding allocated to the

Transportation budget has increased by over $1 million over the past several years. This is primarily due to

increased Erate funds, which is provided by the State to assist with purchasing classroom technology needs.

Debt Service

The Operating budget for Debt Service is $27,048,808, which includes a $1,466,912 increase or 5.7%, due

primarily to the issuance of new debt on bonds to fund the CIP for fiscal year 2019.

EXECUTIVE SUMMARY


EXECUTIVE SUMMARY


Operating Budget Revenue – Fund 5 Only (Excluding CIP)

EXECUTIVE SUMMARY


Function FY15 FY16 FY17 FY18 FY19 $ %

Generic Object/Description Actual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

1100 CLASSROOM INSTRUCTIONActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

1

11100 CLASSROOM INSTRUCTIONPersonnel Related1000 SALARIES/WAGES $ 93,469,029 $ 95,454,929 $ 97,237,457 $ 98,658,649 $ 104,019,403 $ 5,360,754 5.4%

2000 EMPLOYEE BENEFITS 42,642,948 38,985,596 43,444,689 46,926,822 46,532,803 -394,019 (0.8%)

Personnel RelatedPersonnel Related $ 136,111,977 $ 134,440,525 $ 140,682,146 $ 145,585,471 $ 150,552,205 $ 4,966,734 3.4%

Non-Personnel Related3000 PURCHASED SERVICES $ 1,613,618 $ 1,728,619 $ 1,563,759 $ 1,475,866 $ 1,928,303 $ 452,437 30.7%

5000 OTHER CHARGES 51,147 45,342 47,149 94,443 98,446 4,003 4.2%

6000 MATERIALS & SUPPLIES 2,674,477 5,081,706 2,696,151 2,577,860 2,462,572 -115,288 (4.5%)

8000 CAPITAL OUTLAY 37,966 13,617 15,845 31,933 32,494 561 1.8%

Non-Personnel RelatedNon-Personnel Related $ 4,377,209 $ 6,869,284 $ 4,322,903 $ 4,180,102 $ 4,521,815 $ 341,713 8.2%

Total for Function $ 140,489,185 $ 141,309,809 $ 145,005,049 $ 149,765,573 $ 155,074,021 $ 5,308,448 3.5%

1210 GUIDANCE SERVICESActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

1

21210 GUIDANCE SERVICESPersonnel Related1000 SALARIES/WAGES $ 4,084,757 $ 4,098,836 $ 4,181,218 $ 4,242,808 $ 4,566,015 $ 323,207 7.6%

2000 EMPLOYEE BENEFITS 1,816,172 1,669,389 1,775,074 1,895,533 1,975,694 80,160 4.2%

Personnel RelatedPersonnel Related $ 5,900,929 $ 5,768,224 $ 5,956,293 $ 6,138,341 $ 6,541,709 $ 403,368 6.6%

Non-Personnel Related6000 MATERIALS & SUPPLIES $ 29,525 $ 61,684 $ 47,641 $ 35,000 $ 57,000 $ 22,000 62.9%

Non-Personnel RelatedNon-Personnel Related $ 29,525 $ 61,684 $ 47,641 $ 35,000 $ 57,000 $ 22,000 62.9%

Total for Function $ 5,930,454 $ 5,829,908 $ 6,003,934 $ 6,173,341 $ 6,598,709 $ 425,368 6.9%

1220 SCHOOL SOCIAL WORKERS SVCActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

1

21220 SCHOOL SOCIAL WORKERS SVCPersonnel Related1000 SALARIES/WAGES $ 941,029 $ 1,165,079 $ 1,206,088 $ 1,215,304 $ 1,487,506 $ 272,202 22.4%

2000 EMPLOYEE BENEFITS 394,527 470,244 522,005 558,774 698,241 139,467 25.0%


Non-Personnel Related3000 PURCHASED SERVICES $ 160,136 $ 229,425 $ 319,365 $ 162,048 $ 506,768 $ 344,720 212.7%

5000 OTHER CHARGES 10,642 14,768 16,113 9,418 9,418 - 0.0%

6000 MATERIALS & SUPPLIES 17,254 22,455 65,830 39,243 43,143 3,900 9.9%



1230 HOMEBOUND INSTRUCTIONActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

1

21230 HOMEBOUND INSTRUCTIONPersonnel Related1000 SALARIES/WAGES $ 194,289 $ 199,461 $ 176,700 $ 117,348 $ 161,803 $ 44,455 37.9%


Personnel RelatedPersonnel Related $ 209,094 $ 214,660 $ 190,153 $ 126,325 $ 190,314 $ 63,989 50.7%

Non-Personnel Related5000 OTHER CHARGES $ 5,930 $ 5,834 $ 4,060 $ 8,703 $ 8,703 $ - 0.0%

6000 MATERIALS & SUPPLIES - 721 - 585 585 - 0.0%

Non-Personnel RelatedNon-Personnel Related $ 5,930 $ 6,556 $ 4,060 $ 9,288 $ 9,288 $ - 0.0%

Total for Function $ 215,024 $ 221,215 $ 194,213 $ 135,613 $ 199,602 $ 63,989 47.2%

Expenditure Trends by Function - Operating Budget

EXECUTIVE SUMMARY




Budget

Approved

Budget

Variance Change

1310 IMPROVEMT OF INSTRUCTIONActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

1

31310 IMPROVEMT OF INSTRUCTIONPersonnel Related1000 SALARIES/WAGES $ 2,685,246 $ 2,951,512 $ 2,977,141 $ 3,121,036 $ 3,444,819 $ 323,783 10.4%



Non-Personnel Related3000 PURCHASED SERVICES $ 2,682,428 $ 3,716,221 $ 3,236,364 $ 3,657,992 $ 4,084,722 $ 426,730 11.7%

5000 OTHER CHARGES 66,785 99,571 96,833 130,554 132,929 2,375 1.8%

6000 MATERIALS & SUPPLIES 1,108,348 293,415 274,399 339,950 312,541 -27,409 (8.1%)

8000 CAPITAL OUTLAY - 84,500 1,500 1,500 1,500 - 0.0%



1311 GUIDANCE SERVICESActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

1

31311 GUIDANCE SERVICESPersonnel Related1000 SALARIES/WAGES $ 1,200 $ 885 $ 213 $ 135 $ 135 $ - 0.0%

2000 EMPLOYEE BENEFITS 92 62 16 10 10 0 3.3%

Personnel RelatedPersonnel Related $ 1,292 $ 947 $ 229 $ 145 $ 145 $ 0 0.2%

Non-Personnel Related3000 PURCHASED SERVICES $ 9,374 $ 20,654 $ 23,486 $ 11,140 $ 11,140 $ - 0.0%

5000 OTHER CHARGES 909 1,305 909 1,661 1,661 - 0.0%

6000 MATERIALS & SUPPLIES 20,002 9,545 17,948 15,152 15,152 - 0.0%


Total for Function $ 31,577 $ 32,451 $ 42,572 $ 28,098 $ 28,098 $ 0 0.0%

1312 TESTING SERVICESActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

1

31312 TESTING SERVICESNon-Personnel Related3000 PURCHASED SERVICES $ 743 $ 922 $ 1,482 $ 1,867 $ 1,867 $ - 0.0%



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

1320 MEDIA SERVICESActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

1

31320 MEDIA SERVICESPersonnel Related1000 SALARIES/WAGES $ 3,022,883 $ 3,032,097 $ 2,980,951 $ 2,989,834 $ 3,016,768 $ 26,934 0.9%



Non-Personnel Related6000 MATERIALS & SUPPLIES $ 260,128 $ 214,816 $ 210,796 $ 205,320 $ 204,073 $ -1,247 (0.6%)

Non-Personnel RelatedNon-Personnel Related $ 260,128 $ 214,816 $ 210,796 $ 205,320 $ 204,073 $ -1,247 (0.6%)



EXECUTIVE SUMMARY




Budget

Approved

Budget

Variance Change

1400 INSTRUC SUPPORT-SCH ADMINActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

1

41400 INSTRUC SUPPORT-SCH ADMINPersonnel Related1000 SALARIES/WAGES $ 23,554 $ 56,597 $ 41,257 $ 26,000 $ 26,000 $ - 0.0%

2000 EMPLOYEE BENEFITS 1,802 4,330 3,156 1,989 1,989 - 0.0%

Personnel RelatedPersonnel Related $ 25,356 $ 60,927 $ 44,413 $ 27,989 $ 27,989 $ - 0.0%





1410 OFFICE OF THE PRINCIPALActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

1

41410 OFFICE OF THE PRINCIPALPersonnel Related1000 SALARIES/WAGES $ 9,663,887 $ 9,925,007 $ 10,068,677 $ 10,357,851 $ 10,524,469 $ 166,618 1.6%



Non-Personnel Related3000 PURCHASED SERVICES $ 83,777 $ 86,913 $ 78,508 $ 147,243 $ 130,602 $ -16,641 (11.3%)

5000 OTHER CHARGES 406,888 400,240 395,345 447,262 465,113 17,851 4.0%

6000 MATERIALS & SUPPLIES 480,693 251,765 176,769 180,691 169,507 -11,184 (6.2%)




EXECUTIVE SUMMARY




Budget

Approved

Budget

Variance Change

2110 BOARD SERVICESActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

2

12110 BOARD SERVICESPersonnel Related1000 SALARIES/WAGES $ 128,652 $ 129,992 $ 129,912 $ 131,851 $ 132,809 $ 958 0.7%

2000 EMPLOYEE BENEFITS 55,814 59,015 62,225 67,436 47,434 -20,002 (29.7%)

Personnel RelatedPersonnel Related $ 184,466 $ 189,007 $ 192,137 $ 199,287 $ 180,243 $ -19,044 (9.6%)

Non-Personnel Related3000 PURCHASED SERVICES $ 23,906 $ 23,043 $ 22,739 $ 28,958 $ 29,108 $ 150 0.5%

5000 OTHER CHARGES 12,816 12,694 12,643 14,187 14,187 - 0.0%

6000 MATERIALS & SUPPLIES 521 369 669 1,500 1,500 - 0.0%

Non-Personnel RelatedNon-Personnel Related $ 37,243 $ 36,106 $ 36,050 $ 44,645 $ 44,795 $ 150 0.3%

Total for Function $ 221,709 $ 225,113 $ 228,187 $ 243,932 $ 225,038 $ -18,894 (7.7%)

2120 EXECUTIVE ADMIN SERVICESActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

2

12120 EXECUTIVE ADMIN SERVICESPersonnel Related1000 SALARIES/WAGES $ 468,178 $ 526,958 $ 501,192 $ 530,128 $ 545,827 $ 15,699 3.0%




5000 OTHER CHARGES 66,946 81,061 72,320 95,507 93,507 -2,000 (2.1%)


8000 CAPITAL OUTLAY 2,086 - - 2,090 2,090 - 0.0%


Total for Function $ 920,565 $ 978,632 $ 1,008,946 $ 1,038,431 $ 1,052,912 $ 14,481 1.4%

2130 PUBLIC INFORMATIONActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

2

12130 PUBLIC INFORMATIONPersonnel Related1000 SALARIES/WAGES $ 206,356 $ 288,165 $ 285,172 $ 324,006 $ 336,863 $ 12,857 4.0%



Non-Personnel Related3000 PURCHASED SERVICES $ 56,603 $ 58,040 $ 63,298 $ 65,285 $ 60,119 $ -5,166 (7.9%)

5000 OTHER CHARGES 66,703 76,711 85,046 50,174 77,840 27,666 55.1%





EXECUTIVE SUMMARY




Budget

Approved

Budget

Variance Change

2140 HUMAN RESOURCESActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

2

12140 HUMAN RESOURCESPersonnel Related1000 SALARIES/WAGES $ 755,999 $ 843,699 $ 847,177 $ 879,377 $ 910,263 $ 30,886 3.5%




5000 OTHER CHARGES 5,187 4,057 4,396 4,446 4,080 -366 (8.2%)




2150 PLANNING SERVICESActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

2

12150 PLANNING SERVICESPersonnel Related1000 SALARIES/WAGES $ 64,004 $ 65,925 $ 67,243 $ 68,589 $ 69,961 $ 1,372 2.0%

2000 EMPLOYEE BENEFITS 23,472 23,661 25,154 27,486 26,861 -625 (2.3%)

Personnel RelatedPersonnel Related $ 87,477 $ 89,586 $ 92,397 $ 96,075 $ 96,822 $ 747 0.8%

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

2160 FISCAL SERVICESActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

2

12160 FISCAL SERVICESPersonnel Related1000 SALARIES/WAGES $ 870,398 $ 891,909 $ 904,831 $ 929,884 $ 950,260 $ 20,376 2.2%




5000 OTHER CHARGES 2,488 2,215 2,346 3,689 3,689 - 0.0%




2170 PURCHASINGActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

2

12170 PURCHASINGPersonnel Related1000 SALARIES/WAGES $ 103,020 $ 107,566 $ 109,718 $ 111,913 $ 105,021 $ -6,892 (6.2%)

2000 EMPLOYEE BENEFITS 51,801 49,494 52,635 56,821 57,345 524 0.9%

Personnel RelatedPersonnel Related $ 154,821 $ 157,060 $ 162,353 $ 168,734 $ 162,366 $ -6,368 (3.8%)


5000 OTHER CHARGES 655 - 110 1,472 1,472 - 0.0%


Total for Function $ 157,034 $ 158,501 $ 164,836 $ 171,794 $ 165,426 $ -6,368 (3.7%)


EXECUTIVE SUMMARY




Budget

Approved

Budget

Variance Change

2220 HEALTH SERVICESActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

2

22220 HEALTH SERVICESPersonnel Related1000 SALARIES/WAGES $ 2,157,169 $ 2,115,488 $ 2,158,671 $ 2,349,848 $ 2,485,328 $ 135,480 5.8%

2000 EMPLOYEE BENEFITS 962,750 845,072 923,049 1,128,300 1,138,741 10,441 0.9%



5000 OTHER CHARGES 11,044 11,523 10,273 16,474 16,474 - 0.0%




2230 PSYCHOLOGICAL SERVICESActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

2

22230 PSYCHOLOGICAL SERVICESPersonnel Related1000 SALARIES/WAGES $ 712,370 $ 801,650 $ 847,416 $ 1,000,573 $ 1,056,344 $ 55,771 5.6%


Personnel RelatedPersonnel Related $ 942,221 $ 1,060,868 $ 1,131,650 $ 1,369,151 $ 1,443,348 $ 74,197 5.4%


5000 OTHER CHARGES 7,141 6,511 4,892 10,681 10,681 - 0.0%





EXECUTIVE SUMMARY




Budget

Approved

Budget

Variance Change

3100 TRANSP - MGMT & DIRECTIONActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

3

13100 TRANSP - MGMT & DIRECTIONPersonnel Related1000 SALARIES/WAGES $ 687,785 $ 697,008 $ 787,513 $ 820,468 $ 836,540 $ 16,072 2.0%


Personnel RelatedPersonnel Related $ 1,287,431 $ 1,298,866 $ 1,452,160 $ 1,524,645 $ 1,520,470 $ -4,175 (0.3%)


5000 OTHER CHARGES 42,049 43,280 42,880 42,481 39,481 -3,000 (7.1%)


8000 CAPITAL OUTLAY - - - 283 283 - 0.0%


Total for Function $ 1,398,216 $ 1,503,030 $ 1,663,697 $ 1,727,421 $ 1,720,246 $ -7,175 (0.4%)

3200 VEHICLE OPERATION SVCSActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

3

23200 VEHICLE OPERATION SVCSPersonnel Related1000 SALARIES/WAGES $ 7,517,956 $ 8,267,330 $ 8,293,645 $ 7,953,041 $ 8,478,044 $ 525,003 6.6%




5000 OTHER CHARGES 92,730 84,737 88,823 103,928 94,912 -9,016 (8.7%)

6000 MATERIALS & SUPPLIES 1,423,838 950,250 1,095,460 1,239,627 1,239,627 - 0.0%

8000 CAPITAL OUTLAY 637,545 333,702 - - - - 0.0%



3400 VEHICLE MAINTENANCE SVCSActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

3

43400 VEHICLE MAINTENANCE SVCSNon-Personnel Related3000 PURCHASED SERVICES $ 1,894,007 $ 1,918,678 $ 1,935,852 $ 2,043,851 $ 2,043,851 $ - 0.0%

Non-Personnel RelatedNon-Personnel Related $ 1,894,007 $ 1,918,678 $ 1,935,852 $ 2,043,851 $ 2,043,851 $ - 0.0%

Total for Function $ 1,894,007 $ 1,918,678 $ 1,935,852 $ 2,043,851 $ 2,043,851 $ - 0.0%


EXECUTIVE SUMMARY




Budget

Approved

Budget

Variance Change

4100 MAINT - MGMT & DIRECTIONActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

4

14100 MAINT - MGMT & DIRECTIONPersonnel Related1000 SALARIES/WAGES $ 299,878 $ 313,221 $ 444,661 $ 423,418 $ 462,248 $ 38,830 9.2%


Personnel RelatedPersonnel Related $ 734,947 $ 809,164 $ 1,001,110 $ 1,030,974 $ 1,084,222 $ 53,248 5.2%


5000 OTHER CHARGES 13,930 15,757 12,252 11,797 11,797 - 0.0%




4200 BUILDING SERVICESActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

4

24200 BUILDING SERVICESPersonnel Related1000 SALARIES/WAGES $ 4,996,145 $ 4,913,879 $ 4,964,080 $ 4,872,368 $ 7,251,578 $ 2,379,210 48.8%


Personnel RelatedPersonnel Related $ 7,362,510 $ 6,962,456 $ 7,085,228 $ 7,028,783 $ 9,978,901 $ 2,950,118 42.0%

Non-Personnel Related3000 PURCHASED SERVICES $ 2,693,329 $ 2,911,690 $ 3,035,879 $ 3,057,255 $ 522,760 $ -2,534,495 (82.9%)

5000 OTHER CHARGES 7,521,345 7,363,123 7,556,712 8,063,825 7,819,376 -244,449 (3.0%)

6000 MATERIALS & SUPPLIES 1,443,096 1,521,206 1,406,281 1,041,639 1,070,257 28,618 2.7%

8000 CAPITAL OUTLAY - 50,360 - - - - 0.0%

9000 DEBT SERVICES - - 5,000 - - - 0.0%

Non-Personnel RelatedNon-Personnel Related $ 11,657,770 $ 11,846,380 $ 12,003,872 $ 12,162,719 $ 9,412,393 $ -2,750,326 (22.6%)


4300 GROUNDS SERVICESActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

4

34300 GROUNDS SERVICESNon-Personnel Related3000 PURCHASED SERVICES $ 206,378 $ 153,742 $ 123,771 $ 110,000 $ 110,000 $ - 0.0%

5000 OTHER CHARGES 8,436 12,595 23,301 15,000 15,000 - 0.0%




4400 EQUIPMENT SERVICESActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

4

44400 EQUIPMENT SERVICESNon-Personnel Related3000 PURCHASED SERVICES $ 267,685 $ 231,306 $ 273,819 $ 262,304 $ 282,304 $ 20,000 7.6%


8000 CAPITAL OUTLAY 25,882 25,603 19,734 - - - 0.0%



4500 VEHICLE SERVICESActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

4

54500 VEHICLE SERVICESNon-Personnel Related3000 PURCHASED SERVICES $ 100,167 $ 119,690 $ 87,644 $ 125,376 $ 125,376 $ - 0.0%

5000 OTHER CHARGES 10,518 9,325 9,888 10,000 10,000 - 0.0%





EXECUTIVE SUMMARY




Budget

Approved

Budget

Variance Change

6810 TECHNOLOGY - CLASSROOMActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

6

86810 TECHNOLOGY - CLASSROOMNon-Personnel Related3000 PURCHASED SERVICES - - $ 157,590 - - $ - 0.0%

5000 OTHER CHARGES 65,418 10,843 - 11,383 11,383 - 0.0%

6000 MATERIALS & SUPPLIES 814,400 856,107 840,052 1,400,617 1,400,617 - 0.0%

Non-Personnel RelatedNon-Personnel Related $ 879,818 $ 866,950 $ 997,642 $ 1,412,000 $ 1,412,000 $ - 0.0%

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

6820 TECHNOLOGY -INSTRUCT. SUPActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

6

86820 TECHNOLOGY -INSTRUCT. SUPPersonnel Related1000 SALARIES/WAGES $ 2,877,655 $ 2,951,749 $ 3,037,169 $ 3,143,824 $ 3,445,697 $ 301,873 9.6%




5000 OTHER CHARGES 125,492 130,769 207,589 220,336 170,336 -50,000 (22.7%)


Non-Personnel RelatedNon-Personnel Related $ 1,016,719 $ 1,075,804 $ 1,050,749 $ 1,013,728 $ 1,013,728 $ - 0.0%


6830 TECHNOLOGY-ADMINISTRATIONActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

6

86830 TECHNOLOGY-ADMINISTRATIONPersonnel Related1000 SALARIES/WAGES $ 462,686 $ 395,113 $ 468,898 $ 458,827 $ 467,038 $ 8,211 1.8%




5000 OTHER CHARGES 5,611 4,600 3,751 5,782 5,782 - 0.0%





EXECUTIVE SUMMARY




Budget

Approved

Budget

Variance Change

6850 TECHNOLOGY-TRANSPORTATIONActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

6

86850 TECHNOLOGY-TRANSPORTATIONPersonnel Related1000 SALARIES/WAGES $ 149,237 $ 155,588 $ 157,107 $ 163,529 $ 166,801 $ 3,272 2.0%




6860 TECHNOLOGY-MAINTENANCEActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

6

86860 TECHNOLOGY-MAINTENANCEPersonnel Related1000 SALARIES/WAGES $ 77,804 $ 80,139 $ 81,742 $ 83,377 $ 85,045 $ 1,668 2.0%




7100 DEBT SERVICEActual Actual Actual Adopted

Budget

Approved

Budget

Variance Change

7

17100 DEBT SERVICENon-Personnel Related5000 OTHER CHARGES $ 552,076 $ 9,600 $ 7,950 $ 32,000 $ 32,000 $ - 0.0%

9000 DEBT SERVICES 65,318,146 39,213,090 24,810,137 25,549,896 27,016,808 1,466,912 5.7%

Non-Personnel RelatedNon-Personnel Related $ 65,870,221 $ 39,222,690 $ 24,818,087 $ 25,581,896 $ 27,048,808 $ 1,466,912 5.7%

Total for Function $ 65,870,221 $ 39,222,690 $ 24,818,087 $ 25,581,896 $ 27,048,808 $ 1,466,912 5.7%

Grand Total $ 295,670,748 $ 271,822,597 $ 263,780,173 $ 272,055,908 $ 282,319,975 $ 10,264,067 3.8%


EXECUTIVE SUMMARY


Combined Fund Statements

The FY 2019 School Board Approved Budget for all funds is $331,163,947, less CIP, totals $300,364,029. The total budget consists of six funds for which operating and capital expenditures are reported in the same fund by differentiating budget codes. Fund 6 was eliminated due to changes in accounting principles.

Spotsylvania County Public Schools

"Funds"

FY 2019 Budget

$331,163,947

Fund 1

$2,129,191

CommonwealthGovernor's

School

Accounts for a regional program that serves gited

students from the school districts of

Caroline, King George,

Spotsylvania, and Stafford

Fund 2

$1,005,638

Rappahannock Regional Juvenile

Detention Center (RRJDC)

Accounts for activity

associated with providing

detained youth a quality

education and the skills

necessary to transition from

the program into their

regular school.

Fund 3

$11,322,972

Food

Service

Provides for all of food service's

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

revenues.

Fund 4

$765,970

Regional

Adult Education

Accounts for the two adult

education programs,

which are the Rappahannock Area Regional

Adult Education

Program and the

Apprenticeship Education Prgoram.

Fund 5

$282,319,975

Operating Fund/CIP

Provides for the day-to-day

operation of the school

division and debt service payments.

Funding in Fund 5 services the

following departments: Instruction,

Administration, Attendance &

Health Services, Transporation, Maintenance, Technology,

and Debt Service

Fund 7

$2,820,282

Fleet

Service

Provides for the day-to-

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

EXECUTIVE SUMMARY


FY 2019 School Board Approved Budget

Summary Data for Individual Funds

Spotsylvania County Public Schools has seven funds in total (see below).

Fund 1 - Commonwealth Governor School (CGS)

Fund 2 - Detention Center

Fund 3 - Food Services Fund

Fund 4 - Adult Education Regional Center Fund

Fund 5 - Operating Fund

Fund 6 - Capital Improvement Plan (CIP) Fund

Fund 7 - Joint Fleet Services Fund

EXECUTIVE SUMMARY


FY 2019 School Board Approved Budget Summary Data for Individual Funds

The School Board Approved Budget for FY 2019 for all funds totals $331,163,947, an increase of $14,434,668 or

4.6% more than the FY 2018 Adopted Budget.

Fund 1 – Commonwealth Governor’s School (CGS) Fund

Fund 1 – Commonwealth Governor’s School (CGS) Fund accounts for a regional program that serves gifted

students from the school districts of Caroline, King George, Spotsylvania, and Stafford. The FY 2019 Approved

budget of $2,129,191. The underlying assumptions for projecting costs is based student enrollment in the CGS

program coupled with the availability of funds. The revenue trend for the past several years has remained around

$2 million.

The Commonwealth Governor's School (CGS) provides gifted and highly motivated high school students a challenging, differentiated, and interdisciplinary academic program of study in the core subject areas of English, mathematics, science, and social studies using non-traditional learning activities. CGS is a regional program serving students from the school divisions of King George, Stafford, Spotsylvania, and Caroline. CGS serves approximately 600 students at six different sites.

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

EXECUTIVE SUMMARY


EXECUTIVE SUMMARY


Fund 2 – Rappahannock Regional Juvenile Detention Center (RRJDC) Fund

Fund 2 – Rappahannock Regional Juvenile Detention Center (RRJDC) Fund accounts for activity associated with

providing detained youth a quality education and the skills necessary to transition from the program into their regular

school. The FY 2019 Approved budget is $1,005,638, a decrease of ($29,726). This decrease is due to federal

funds. The underlying assumptions for projecting costs is based student enrollment in the RRJDC center coupled

with the availability of funds. The revenue trend for the past several years has remained around $1 million.

employee compensation increases and increases in benefits. Non-compensation costs to include purchased

services, other charges and materials and supplies have remained steady over the past several years. This fund is

not permitted to maintain a fund balance.

The vision of the Rappahannock Regional Juvenile Detention Center Education Program: to be a collaborative community that empowers each student academically, socially, and emotionally. The mission: A highly effective group of educators will provide safe, innovative, and individualized instruction to a unique group of students to encourage, support, inspire, and prepare them as confident, successful, global citizens. As a collaborative team at RRJDC we commit to:

Supporting each other and our students in learning

Improving literacy

Preparing our students for successful transition

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

EXECUTIVE SUMMARY


EXECUTIVE SUMMARY


Fund 3 – Food Service Fund

Fund 3 – Food Service Fund provides for all of food service’s operating and administrative costs, which are primarily

supported by federal, state, and café sales revenues. A minimal local contribution amount of $63,870.The FY 2019

Approved budget is $11,322,972, an increase of $723,840 over the FY 2018 Adopted budget. This increase is

primarily due to planned repair and replacement of equipment. The underlying assumptions for projecting costs is

based student meal participation and inflation. The revenue trend for the past several years has remained around

$9.8 million. Salaries and benefits have increased by about $100,000 over the past several years due to employee

compensation increases and increases in benefits. Non-compensation costs to include purchased services, other

charges and materials and supplies have increased by over $500,000 in the past several years due to increased

costs and participation coupled with increased federal revenues. The Food service fund balance at 6/30/2017 was

$3.6 million. This number continues to increase each year.

The school division recognizes the importance of well balanced meals and nutritious foods to assist students in their learning process. By partnering with a third party vendor, the school division has been able to provide a variety of nutritious meals and expanded involvement with students, faculty, and staff in the development of the Food Service Program. These enhancements have enabled the Food Service Program to remain self-sufficient for over a decade. The critical function of the Food Service Department is to provide a nutritious and well balanced USDA reimbursable breakfast, lunch, and a la carte program. In this regard, the Food Service Department provides students a variety of choices in meal selection with high quality product while maintaining a sound fiscal fund balance.

EXECUTIVE SUMMARY


EXECUTIVE SUMMARY


Fund 4 – Regional Adult Education Fund

Fund 4 – Regional Adult Education Fund accounts for the two adult education programs, which are the

Rappahannock Area Regional Adult Education (RARAE) Program and the Apprenticeship Education (AE) Program.

The FY 2019 Approved budget is $765,970, a decrease of ($4,626). The underlying assumptions for projecting

costs is based student enrollment in the RRJDC center coupled with the availability of funds. The

revenue trend for the past several years has remained around $700,000 to $800,000. Salaries and benefits have

increased by about $100,000 over the past several years due to employee compensation increases and increases

in benefits. Non-compensation costs to include purchased services, other charges and materials and supplies have

remained steady over the past several years. This fund is not permitted to maintain a fund balance.

Spotsylvania County Public Schools offers two adult education programs that serve the region: Rappahannock Area Regional Adult Education Program (RARAE) and Apprenticeship Related Instruction (ARI) Program. The Regional Adult Education program provides assessment, instruction, and referrals to community resources for adults, 18 years and older, with skills below the postsecondary level. Apprenticeship Instruction is a method of training employees for a skilled occupation through a combination of on-the-job work experience and related classroom instruction. Rappahannock Area Regional Adult Education is managed by a regional agreement among the school divisions in Planning District 16 (Caroline, Fredericksburg, King George, Spotsylvania, and Stafford) and with the support of state and federal grants through the Department of Education. Spotsylvania County Public Schools, as the fiscal agent, administers the Workforce Innovation and Opportunity Act, Title II program services for the planning district. The administrative office is located at the Spotsylvania Career and Technical Center with classes and other services offered at approximately twenty sites across the region. Classes include: Adult Basic Education (ABE), English for Speakers of Other Languages (ESOL), GED preparation and testing, and customized workplace training programs. The Spotsylvania Career and Technical Center (SCTC) is the Apprenticeship Related Instruction Center for Region 13 which includes the counties of Spotsylvania, Caroline, King George, Stafford, Westmoreland, the City of Fredericksburg, and the Town of Colonial Beach. SCTC works closely with employers and a network of regional providers to plan and deliver classroom instruction for apprentices. Upon completion of an apprenticeship program, a graduate is recognized by the Virginia Department of Labor and Industry for Journeyman status and is eligible for licensing by the Commonwealth of Virginia. Students achieving the completed apprenticeship designation are able to practice their trade in all fifty states in the country.

EXECUTIVE SUMMARY


EXECUTIVE SUMMARY


Fund 6 – Capital Project Fund

Fund 6 – Capital Improvement Project (CIP) Fund includes funds borrowed through the Virginia Public School

Authority (VPSA), Literary Fund loans, Economic Development Authority (EDA) bonds, Qualified School

Construction Bonds (QSCB), and bonds issued as a result of the local bond referenda. The FY 2019 Approved

budget of $30,799,918 includes an increase of $3,438,471. The underlying assumptions for projecting costs is

based student enrollment, condition of equipment, vehicles and buildings coupled with the availability of funds. For

additional details, reference the 2019-2023 CIP Booklet.

EXECUTIVE SUMMARY


Fund 7 – Fleet Service Fund

Fund 7 – Fleet Service Fund provides for the day-to-day operations of the Joint Fleet Maintenance Facility with the

County. The FY 2019 Approved budget is $2,820,282. Level funding is being proposed at this time. The underlying

assumptions for projecting costs is based the number of vehicles being services. The revenue trend for the past

several years has remained around $2.5 million. Salaries and benefits have increased by about $100,000 over the

past several years due to employee compensation increases and increases in benefits. Non-compensation costs

to include purchased services, other charges and materials and supplies have remained increased by approximately

$200,000 over the past several years due to more vehicles being services coupled with increase in revenues. The

fund balance amount is around $340,000 as of June 30, 2017, before depreciation and had remained steady over

the years.

It is the department’s mission to provide quality fleet management services effectively and efficiently while ensuring superior customer satisfaction. The critical function is to consistently achieve and/or exceed customer satisfaction by providing effective and efficient vehicle management services to include safety inspections, scheduled and non-scheduled maintenance and repairs for the countywide fleet of departmental vehicles. The strategic goals and key budget measures of the department are:

To provide effective and efficient fleet management services

Balance customer expectations with fiscal accountability

Maintain a charging structure that provides sufficient revenue to cover all operational costs

Manage and monitor all fuel dispensing activities

Attract, hire, and retain quality personnel

EXECUTIVE SUMMARY


EXECUTIVE SUMMARY


Student Enrollment Trends and Forecast

Beginning in FY 2017, the methodology used in projecting student enrollment is based on the completion of new

residential units in respective attendance zones as well as birth dates and student progression. Residential projects

and their potential impact on school enrollments will continue to be monitored and the school division will continue

to work with the County Planning Department in this process to update this information accordingly.

The FY 2018 (10/1/2017) total student enrollment (including Pre-Kindergarten Speech, Head Start, Early Childhood

Special Education, and the Virginia Preschool Initiative (VPI) program) was 23,814, an increase of 222 students or

1% increase from FY 2017 (10/1/2016) enrollment of 23,592. The projected enrollment trends for the Division are

on a rise due to further residential development in the county. The Division continues to see a significant increase

in the special education enrollment. The shifting trend increase of the students in Special Education is significant

as Special Education students require more resources in order to meet their needs. The Division is dedicated to

providing a quality education to all students.

Student Enrollment Trends

EXECUTIVE SUMMARY


Average Daily Membership (ADM) Per the Virginia Department of Education “Fall Membership is determined by counting all Virginia public school students enrolled on September 30th of the current school year. The Funded Fall Membership is calculated based on school-age students in kindergarten through grade 12.” In contrast per VDOE the “Average daily membership is determined by dividing the TOTAL aggregate daily membership by the number of days school was in session, from the first day of the school term through the last school day in March” Fiscally, the ADM count is very important to each district as it is used for the basis funding distribution by the State. The chart below shows an increase in the ADM from Fiscal Year’s 2012 to 2015. Although the Fiscal Year’s 2016 to 2018 show signs of a decline, it is projected that Fiscal Year’s 2019 and further the divisions Average Daily Membership will be on the incline.

EXECUTIVE SUMMARY


Acronym Index

A ACT American College Test

ADA Americans with Disabilities Act

ADM Average Daily Membership

AMAO Annual Measurable Achievement Objective

AP Advanced Placement

ASBO Association of School Business Officials International

AYP Adequate Yearly Progress

B

BAC Budget Advisory Committee

BOS Board of Supervisors

C

CAFR Comprehensive Annual Financial Report

CGS Commonwealth Governor’s School

CI Composite Index

CIP Capital Improvement Plan

CPI Consumer Price Index

CTE Career and Technical Education

D

DOE Department of Education

E

ERIP Early Retirement Incentive Program

ECSE Early Childhood Special Education

ESL English as a Second Language

ETV Educational Television

F

FTE Full Time Equivalent

FY Fiscal Year

G

GASB Governmental Accounting Standards Board

GAAP Generally Accepted Accounting Principles

GED General Education Diploma

GFOA Government Finance Officers Association

GPS Global Positioning System

GT Gifted and Talented

H

H/PE Health and Physical Education

HVAC Heating, Ventilating, and Air Conditioning

I

IB International Baccalaureate

IEP Individualized Education Program

IFB Invitation for Bid

EXECUTIVE SUMMARY


IT Information Technology

J

JROTC Junior Reserve Officers Training Corps

L

LCI Local Composite Index

N

NCLB “No Child Left Behind” Act

NSBA National School Boards Association

P

PALS Phonemic Awareness Literacy Screening

PBIS Positive Behavioral Interventions and Support

PD Professional Development

PLC Professional Learning Community

PO Purchase Order

PRC Parent Resource Center

R

RARAE Rappahannock Area Regional Adult Education

RFP Request for Proposal

RRJDC Rappahannock Regional Juvenile Detention Center

RtI Response to Intervention

S

SACS Southern Association Colleges and Schools

SAF Student Activity Fund

SAT Scholastic Aptitude Test

SCPS Spotsylvania County Public Schools

SIP School Improvement Plan

SOA Standards of Accreditation

SOL Standards of Learning

SOQ Standards of Quality

SRO School Resource Officer

STEM Science Technology Engineering Math

SWD Students with Disabilities

T

TDA Tax Deferred Annuity

V

VASBO Virginia Association of School Business Officials

VASS Virginia Association of School Superintendents

VLDP Virginia Local Disability Program

VPI Virginia Preschool Initiative

VPSA Virginia Public School Authority

VRS Virginia Retirement System

VSBA Virginia School Board Association

EXECUTIVE SUMMARY


Glossary

A Accreditation State legislation passed in 1996 that requires public school divisions to

implement a state curriculum, administer yearly tests, and be held accountable for the results.

Accrual Basis of Accounting Accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent.

Adequate Yearly Progress (AYP) Represents the minimum level of improvement that schools and school divisions must achieve each year as determined by the No Child Left Behind Act of 2001. AYP applies to all students and to the following subgroups of students: students with disabilities; limited English Proficient students; economically disadvantaged students; students in major racial/ethnic groups (White, African-American, and Hispanic).

Adopted Budget The financial plan adopted by the governing body that forms a basis for appropriations.

Appropriation An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes.

Associated Payroll Costs Amounts paid by the district on behalf of employees. These amounts are not included in the gross salary, but are in addition to it. Such payments are fringe benefit payments that, while not paid directly to employees, nevertheless are part of the cost of salaries and benefits. Examples are: Group health or group life insurance, contributions to Virginia Retirement System, Social Security (FICA), Workers’ Compensation, Unemployment Insurance.

Averaged Daily Membership (ADM) The average daily number of students who are enrolled in the school division.

B

Baseline Data Basic information gathered before a program begins.

Benchmark A standard of excellence or achievement against which similar things must be measured or judged.

Biennial Happening every two years.

Bond A written promise to pay a specified sum of money (called the principal) at a specified date in the future, together with periodic interest at a specified rate. Bonds are a form of long-term borrowing used for capital improvements and new construction.

Bonus Something given, paid or received above what is expected. The tax implication of the bonus varies based on the timing of the payment and the recipients’ tax withholding elections.

Budget A financial operating plan including an estimate of proposed expenditures for a given period of time, typically a fiscal year, and the anticipated revenues to fund the plan.

Budget Advisory Committee An advisory committee charged with providing feedback on the budget.

Budget Calendar A schedule of activities, responsibilities, and deadlines related to budget development and adoption.

Budget Message Written explanation of the budget and School Board’s financial priorities prepared by the chairperson of the School Board.

Budget Resolution A written, signed budget statement.

EXECUTIVE SUMMARY


C

Capital Improvement Plan (CIP) The five-year plan for addressing school division facilities construction, renovations, maintenance needs, technology upgrades and buses.

Capital Outlay Items which generally have a useful life of one or more years, such as machinery, land, furniture, equipment or buildings.

Compensation Payment given as an equivalent for services received, debt, loss, or injury.

Composite Index A measure of a locality’s ability to generate tax revenue currently used by the State of Virginia to distribute State education funding. It requires the State to pay a greater percentage of education costs of the Standards of Quality in relatively poor localities. A higher index indicates greater local capacity and a higher local share; a lower index indicates less local capacity and a lower local share.

Context The set of circumstances of facts that surround a particular event or situation.

Contingency Fund Money allocated for use in cases of emergency or to cover unforeseen expenditures. School Board must take action to approve expenditures of these funds in specific budget areas.

Co-Op Program Cooperative Education in the Career and Technical Education department that combines classroom and workplace experiences.

Cost-Per-Pupil The cost-per-pupil allocation provides an overall view of the cost of instructional programs that can be used to compare how school systems spend their funds. The identification of all direct and indirect costs associated with an instructional program and the division by the unduplicated count of membership enrolled in the program determines the cost-per-pupil allocation.

Correlation The degree (statistics) to which two or more attributes or measurements on the same group of elements show a tendency to vary together.

Curriculum The information, skills, and materials used in teaching a course of study of a particular class or lesson.

Curriculum Maps Calendar-based organizer of content/skills for a subject or grade level.

D

Debt Service Repayment of principal and payment of interest on debt incurred for school building and renovation projects.

Demographic A portion of a human population.

Diversity Ethnic, language, learner style, and ability variations that all children bring to schools.

Division-wide Professional Development

Required 20-hour professional development program for certified personnel.

Drill and Practice An instructional activity involving rote memorization and repetition.

Dynamic Of variable or constantly changing nature.

E

Early Retirement Incentive Program (ERIP)

Temporary changes in retirement plan benefits that are offered for a limited period know as a retirement “window.” The primary benefits to the employer are reduced payroll costs, a smaller work force, and the opportunity to reorganize staff and reduce middle management levels, whose average salaries are higher. The incentive is paid through accounts payable to a tax shelter annuity so taxes are not paid until the funds are withdrawn by the retiree.

Elementary School Pre-kindergarten through fifth grade.

EXECUTIVE SUMMARY


Equipment Generally includes the cost of new equipment as well as the cost to replace equipment which is no longer serviceable.

ETV Educational television, Cox and Comcast channel 18 and Verizon channel 36.

Expenditure Funds spent for goods and services for the school division including employee compensation.

F

F.I.C.A. Initials for Federal Insurance Contributions Act. It is the tax withheld from salary income that funds the Social Security and Medicare programs.

Fine Arts A section of courses, such as art, theater/drama, music, chorus, band and orchestra that require and develop both skill and talent in students.

Fiscal Year The 12-month period covered by the budget. The fiscal year used by Spotsylvania County Public Schools begins on July 1 and ends on June 30.

Fixed Charges Payments generally considered as part of employee compensation and include contributions to the Virginia Retirement System, the State group life insurance program, social security, and health insurances costs.

Flow through Funds Federal entitlements to school divisions that flow through the state.

Fund A division in a budget with separate and independent fiscal and accounting requirements. An entity within a school division’s financial plan designated for specific activities or to reach certain objectives.

G

General Obligation Bonds General Obligation Bonds are secured by a pledge of the issuer’s full faith and credit from tax revenue.

Governing Body County court, board of commissioners, city council, school board, board of supervisors/trustees, board of directors or other governing board of a local government.

H

Hands-on Experience An instructional activity characterized by active, personal participation.

High School Grades nine through twelve.

I

Inclusion In education, the practice of teaching handicapped children in regular classroom with non-handicapped children to the fullest extent possible.

Individualized Education Program (IEP) A written plan designed to meet the unique needs of children found eligible to receive special education services.

Instruction The styles and strategies of teaching.

Intervention In education, the provision of alternate or additional instruction when needed.

L

Lit Assess An acronym for SCS literacy Assessment database that manages performance results of literacy assessments that are given to students each year.

M

Mastery Full command of a subject of study.

Materials and Supplies Includes the cost of supplies for a particular category, i.e., classroom, office, computer, etc. Textbooks are part of the “materials and supplies” cost under classroom.

Mentorship A program for teachers new to SCPS that pairs each new teacher with an experienced teacher in a formal support role.

Middle School Grades six through eight.

Mission The business with which a body of persons is charged.

EXECUTIVE SUMMARY


N

No Child Left Behind (NCLB) Federal legislation that was passed in 2007 to redefine the federal role in K-12 education which seeks to raise the achievement levels for all students and close the achievement gap between disadvantaged and minority students and their peers.

No Child Left Behind Act of 2001 (NCLB) Federal legislation signed into law by President Bush in 2002 “designed to improve students’ achievement and change the culture of America’s schools.”

Non-compensation Expenses related to all items other than salaries and benefits.

Non-recurring Expenses One-time expenses that do not continue from year-to-year.

P

Phonemic Awareness Literacy Screening (PALS)

An assessment given to students in grades Pre-K through grade three.

Program A group of related activities to accomplish a major service or function for which the school division is responsible.

Proposed Budget The budget recommended by the Superintendent and presented to the School Board for consideration.

Purchased Services Costs of services provided to the schools by other entities, e.g. workers’ compensation, maintenance contracts, etc.

R

Recommended Budget Financial and operating plan recommended by the Superintendent, submitted to the public and governing officials.

Recurring Operating Expenses Expenses that are incurred from year to year.

Remediation In education, the re-teaching of content/skills for mastery.

Reserve Fund Established to accumulate money from one fiscal year to another for a specific purpose.

Resources Estimated beginning fund balance on hand at the beginning of the fiscal year, plus all anticipated revenues (i.e. Capital Project Fund and Food Service Fund).

Retention In education, requiring a student to repeat a grade level.

Revenue Income for the school division.

S

Self-sustaining Fund A fund used for a program that operates solely on external funding such as grants, federal funds, or fees. Such programs are not directly supported by local tax sources.

Site-based Professional Development Required 18-hour school based professional development.

Southern Association of Colleges and Schools (SACS)

Currently known as AdvancED, it is the council currently used by the school division for accreditation and school improvement.

Stakeholder A person or group with an investment, share, or interest in something; in SCPS this refers to students, teachers, administrators, support staff, business partners, and community members.

Standards of Accreditation (SOA) Enacted by the State Board of Education in 1988 and established that school accreditation shall be based on the percentage of students passing the Standards of Learning test.

Standards of Learning (SOL) State Board of Education and required by the State for all Virginia public education students.

Statements of knowledge and skills that students are expected to know and accomplish at each grade level in the core subject areas of English, math, science, history, social studies, and computer technology.

Standards of Quality (SOQ) Standards that prescribe the minimum foundation program that all public schools in Virginia must meet. The Standards are established in the

EXECUTIVE SUMMARY


Constitution of Virginia and defined in state law. Standards address areas such as staffing, facilities, and instructional programs.

State Categorical Aid Funding for mandatory educational programs required by state or federal law for a mandated purpose, other than state funding for the Standards of Quality.

State Sales Tax The one and one-eighth percent of state sales tax returned to localities for public education, distributed based on each locality’s school age population.

State SOQ Funding Funding for the state share of the cost required to meet the state’s Standards of Quality or the minimum foundation program that all public schools in Virginia must meet.

Support Position Non-instructional position necessary for the operation of a school that includes; clerical positions, school bus drivers and aids, and cafeteria workers.

Suspension In education, the state of temporarily not being allowed to attend class; used as a means of punishment.

T

Transfers Amounts distributed from one fund/department to finance activities in another fund/department. Shown as an expenditure in the originating fund and revenue in the receiving fund.

U

Unappropriated Ending Fund Balance Amount set aside in the budget to be used as a cash carryover to the next year’s budget. This balance provides the school division with needed cash flow until other money is received. This amount cannot be transferred by resolution or used through a supplemental appropriation budget during the fiscal year it is budgeted.

V

Vision A statement that describes the anticipation of what a group or persons sees in the future.

Virginia Public School Authority (VPSA) An agency of the state government that pools and issues debt on behalf of a consortium of school districts.

Virginia Retirement System (VRS) Provides pension benefits for retirees from state and local government.

Documents

School Board Executive Summary Approved Budget Summary by Sub-Function ... both wage and benefits, ... School Board is charged by Virginia Law and the regulations of the Virginia Board