SCHOOLS Attachment Amychesterfieldschools.com/wp-content/uploads/... · October 18, 2016 (Tuesday) School Board’s Citizen Budget Advisory Committee 2nd Meeting (8-9:30 a.m. –

FY2018 SCHOOL BOARD’S APPROVED BUDGET AND CAPITAL IMPROVEMENT PLAN

FEB. 28, 2017

CHESTERFIELD COUNTY PUBLIC SCHO

OLS

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Attachment A

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Table of Contents

Budget Calendar ........................................................................................................................................... 1

Budget Process ............................................................................................................................................. 3

Transmittal Letter ......................................................................................................................................... 5

School Board Memo 28 – Budget Approval ................................................................................................ 8

Appropriation Category Summary ............................................................................................................. 11

Capital Improvement Plan ......................................................................................................................... 12

5-Year Plan (Operating Fund) .................................................................................................................... 15

Financial Detail ........................................................................................................................................... 19

Revenue Detail ........................................................................................................................................... 57

Expenditure Line Item Detail ..................................................................................................................... 61

Resource Allocations ................................................................................................................................ 100

Student Membership and Forecast ......................................................................................................... 108

2016-17 Salary Scales ............................................................................................................................... 110

FY2018 BUDGET CALENDAR

Revisions will be made as necessary throughout the process February 23, 2017 – most current revision

August 23, 2016 (Tuesday) Review of Chesterfield Blueprint survey results during School Board Meeting (6:30 p.m. – Public Meeting Room) September 13, 2016 (Tuesday) Comparison - Chesterfield Blueprint and 5-year plan – School Board Work Session (4:00 p.m. – Public Meeting Room)

October 4, 2016 (Tuesday) School Board’s Citizen Budget Advisory Committee 1st Meeting (8-9:30 a.m. – School Board Administration Building - Board Room) October 18, 2016 (Tuesday) School Board’s Citizen Budget Advisory Committee 2nd Meeting (8-9:30 a.m. – School Board Administration Building - Board Room) October 28, 2016 (Friday) Joint School Board/Board of Supervisors Work Session to discuss 5-year plan amendments (1:30 p.m. – County Administration Building – Room 502) November 2, 2016 (Wednesday) School Board’s Citizen Budget Advisory Committee 3rd Meeting (8-9:30 a.m. – CTC @ Hull – Room A225) Superintendent’s Budget Advisory Committee 1st Meeting (4-5:30 p.m. – School Board Administration Building - Board Room) November 9, 2016 (Wednesday) Budget Update during School Board Work Session (4:00 p.m. – Public Meeting Room) November 16, 2016 (Wednesday) Joint CBAC Meeting during Audit and Finance Committee Meeting (1:30-2:30 p.m. – County Administration Building – Room 502) December 6, 2016 (Tuesday) School Board’s Citizen Budget Advisory Committee 4th Meeting (8-9:30 a.m. – School Board Administration Building - Board Room) December 8, 2016 (Thursday) Superintendent’s Budget Advisory Committee 2nd Meeting (4-5:30 p.m. – School Board Administration Building - Board Room) December 13, 2016 (Tuesday) School Board’s Citizen Budget Advisory Committee 5th Meeting (8-9:30 a.m. – School Board Administration Building - Board Room) Budget Update during School Board Work Session (4:00 p.m. – Public Meeting Room) December 14, 2016 (Wednesday) Meeting with County Administration December 15, 2016 (Thursday) Governor’s Budget Released January 3, 2017 (Tuesday) Meeting with County Administration January 9, 2017 (Monday) Superintendent’s Budget Advisory Committee 3rd Meeting (4-5:30 p.m.-School Board Administration Building – Board Room)

January 10, 2017 (Tuesday) School Board’s Citizen Budget Advisory Committee 6th Meeting (8-9:30 a.m. – School Board Administration Building - Board Room) January 18, 2017 (Wednesday) Superintendent’s Budget Advisory Committee 4th Meeting (10:00-11:30 a.m. – CTC @ Hull)

January 24, 2017 (Tuesday) School Board Work Session

Superintendent’s FY2018 Proposed Financial Plan and FY2018-FY2022 Capital Improvement Plan presented to the School Board 4:00 p.m. – CTC @ Hull – 13900 Hull Street)

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February 7, 2017 (Tuesday) School Board Work Session (4:00 p.m. – CTC @ Hull – 13900 Hull Street) February 13, 2017 (Monday) FY2018 budget overview provided to County Council of PTAs February 14, 2017 (Tuesday) School Board Meeting

Final FY2018 report and recommendations of the School Board’s Citizen Budget Advisory Committee presented to the School Board

Public Hearing

(6:30 p.m. – Public Meeting Room) February 22, 2017 (Wednesday) Board of Supervisors advertises a “not to exceed” tax rate February 23, 2017 (Thursday) School Board Work Session 4:00 p.m. – CTC @ Hull – 13900 Hull Street) February 28, 2017 (Tuesday) School Board Meeting

FY2018 Financial Plan Draft and FY2018-FY2022 Capital Improvement Plan presented to the School Board for approval

(6:30 p.m. – Public Meeting Room) March 1, 2017 (Wednesday) School Board’s Financial Plan to be transmitted to Board of Supervisors and County Administrator as required by the County Charter March 15, 2017 (Wednesday) Work session on the County Administrator’s proposed FY2018 budget including School

Board’s Financial Plan (4:30 p.m. County Administration Building – Room 502) March 21, 2017 (Tuesday) School Board’s Citizen Budget Advisory Committee 7th Meeting (8-9:30 a.m. – School Board Administration Building - Board Room) March 29, 2017 (Wednesday) Board of Supervisors holds Public Hearing – to include input on School Board’s Financial Plan April 19, 2017 (Wednesday) Board of Supervisors adopts FY2018 Budget and Capital Improvement Plan April 25, 2017 (Tuesday) School Board’s Citizen Budget Advisory Committee 8th Meeting (8-9:30 a.m. – School Board Administration Building - Board Room) May 9, 2017 (Tuesday) School Board adopts FY2018 Annual Financial Plan (6:30 p.m. – Public Meeting Room) May 10, 2017 (Wednesday) School Board’s Citizen Budget Advisory Committee 9th Meeting (8-9:30 a.m. – CTC @ Hull – Room A256) May 17, 2017 (Wednesday) Final budgets distributed to all schools and departments June 20, 2017 (Tuesday) School Board’s Citizen Budget Advisory Committee 10th/Final FY2017 Meeting (8-9:30 a.m. – School Board Administration Building - Board Room) July 1, 2017 (Saturday) School Board’s FY2018 Approved Financial Plan posted Fiscal Year 2018 begins Notes:

1) In addition to these scheduled dates/meetings, there are periodic Finance and Audit Committee meetings throughout the process as needed.

2) Community meetings will be scheduled in conjunction with the county. 3) Dates, times, and/or locations may be subject to change. Adequate notice will be given for any necessary changes.

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BUDGET PROCESS

The Superintendent is required by the Code of Virginia to prepare, with the approval of the School Board, and submit to the governing body or bodies appropriating funds for the school division, the estimate of the amount of money deemed to be needed during the next fiscal year for the support of the school division. The estimate shall set up the amount of money deemed to be needed for each major classification prescribed by the Board of Education. The School Board is required to hold at least one public hearing before it gives final approval to its budget for submission to the governing body.

Chesterfield County Public Schools’ budget process is closely aligned to the school division’s strategic plan. Beginning with the FY2015 process, the School Board coordinated with the County to develop a 5-year plan to build on the FY2015 adopted budget, creating a roadmap for the future. Also beginning with the FY2015 process, a Citizens’ Budget Advisory Committee (CBAC) was also created to assist the Superintendent and School Board in evaluating and allocating resources to ensure a high quality, effective and efficient school division. CBAC members serve two-year terms.

The work of the committee includes:

• reviewing the school system’s budget process;

• reviewing expenditure, staffing and performance data and reporting on whether resource allocations advance School Board priorities;

• working with staff members during budget development to advise the superintendent and School Board on resource allocation relative to alignment with strategic goals; and

• reviewing projected revenues and expenditures and providing advice on options to compensate for variances.

The budget process begins in the early fall with community input and School Board guidance and direction for development of the budget. The work of the CBAC begins at the same time. Broad input is sought from the community including parents, staff members, and members of organizations such as the Advisory Council of Teachers and Staff (ACTS), Chesterfield Education Association (CEA), and the County Council of Parent Teacher Associations (CCPTA), and other advisory groups.

In the fall, each school and department receives a baseline allocation from which it developds an operating budget request, reflecting its spending plan for the coming fiscal year. The baseline allocation for schools is determined primarily by the application of standards, which meet or exceed State Standards of Quality and/or Standards of Accreditation. These local standards are approved by the School Board. The baseline allocations received by departments are adjusted from year to year to remove one-time expenditures. The budgets developed by departments reflect the funding necessary to accomplish assigned missions and responsibilities and to continue the current level of operation for the school division. Departmental requests above and beyond the baseline allocation, generally called program enhancement requests or priorities (described below), must be justified in every case.

An intensive deliberation process begins following the submission of the budget requests. The Superintendent’s Senior Leadership members advise the Superintendent generally in the November timeframe of potential budget priorities (program/service enhancements). A budget priority is a recommendation made by one or more of the functional areas of the school division that, if approved, will have an effect on the base budget being developed by schools and departments. A budget priority may be the expansion of an existing program or the addition of a new program. It may also be a recommendation to discontinue a program already in place. These budget priorities submitted to the Superintendent must support one or more of the goals included in the Design for Excellence. Budget priorities meeting this criterion are then presented to the Citizens’ Budget Advisory Committee and the Superintendent’s Budget Advisory Council (BAC). This advisory group is composed of representatives from the organizations mentioned above. The CBAC meets throughout the year and the BAC meets several times as necessary throughout the months of November and December to review budget requests within the context of available resources and makes recommendations for funding initiatives to the Superintendent.

During January, the Superintendent will determine a total budget that best reflects the school division's mission and vision. Near the end of January of each year, the Superintendent presents this financial plan to the School Board. This ends the first or proposed phase of the budget.

The second, or approved, stage of the budget calls for consideration of the Superintendent's proposal by the School Board. Through a series of budget work sessions, a public hearing and a report from the Citizens’ Budget Advisory Committee, the School Board solicits input with which to develop a budget request to be submitted to the governing body, the Board of Supervisors. The County Charter requires the Superintendent to submit to the County Administrator an estimate of projected revenues and expenditures for the next fiscal year in a form requested by the County Administrator no later than March 1 of each year.

The Board of Supervisors also conducts a series of work sessions and a public hearing as it develops the county’s budget, which it is required by County Charter to approve, including the School Board’s annual financial plan, no later than May 1 of each year. The School Board will then approve its annual financial plan in final form, based on the County's adopted budget, incorporating any changes that may have taken place since the time the plan was approved at the end of February.

The Capital Improvement Plan (CIP) process runs concurrently with the process for developing the operating budget as described above. The Plan is developed in close coordination with Chesterfield County, which determines the availability of CIP funds in

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BUDGET PROCESS

accordance with the Board of Supervisors’ established financial policies. The State Code of Virginia and the County charter require the development of a five year capital improvement plan. During the FY2015 process, the Board of Supervisors and the School Board agreed to develop a nine-year plan to include a revitalization plan for a number of schools. That plan has been condensed to seven years with the adoption of the FY2017 budget. The plan also includes major maintenance to extend the useful life and maintain the security of our facilities, as well as a blended learning initiative and technology replacement plan. The plan is updated annually and aligned with the County’s adopted Comprehensive Plan and Public Facilities Plan. The Capital Improvement Plan process receives public scrutiny and input similar to the operating budget process and is adopted on a similar schedule.

The budget process is finalized each year with Board of Supervisors approving a budget by state appropriation category for the school division and adopting an appropriations resolution under which the County and the School Board operates for a given year. The School Board adopts its annual budget and capital improvement plan following action by the Board of Supervisors.

Amending the Adopted Budget

The State Code of Virginia permits appropriation either by lump sum or by category. The governing body approves the Chesterfield County School Board's budget in the appropriation categories prescribed by the State Board of Education in accordance with the State Code of Virginia; i.e., (i) instruction, (ii) administration, attendance and health, (iii) pupil transportation, (iv) operations and maintenance, (v) school food services and other non-instructional operations, (vi) facilities, (vii) debt and funds transfers, (viii) technology, and (ix) contingency reserves. The School Board, however, has been granted the authority by the Board of Supervisors to make expenditures and incur obligations for specific purposes beyond the funding level of an appropriation category as delineated in Chesterfield County’s FY2016 Appropriations Resolution above.

In addition, School Board Policy 7120 states:

BUDGET - FUNDS TRANSFERS

The adoption of the budget by the School Board includes the authority for the administration to make expenditures as appropriated by the Appropriation Resolution approved by the Board of Supervisors. Such appropriation may relate to its total only or to such major classifications prescribed by the State Board of Education pursuant to Va. Code § 22.1-115.

Transfers between major object groups within a department/school or from one department/school to another in the same major classification shall require the approval of the Superintendent or the Superintendent's designee.

In the event that the Board of Supervisors appropriates by major classifications and grants authority to the Superintendent and/or the School Board to transfer a portion of the funds from one major classification to another without the further approval of the Board of Supervisors, such transfer, or successive transfers, may be accomplished as authorized and limited by the Appropriation Resolution. In no event shall a major classification transfer exceeding $50,000 occur without the prior approval of the School Board. Major classification transfers approved by the Superintendent shall be reported to the School Board at its next occurring regular meeting. Proposed transfers in excess of the dollar limitations established in the Appropriation Resolution shall be submitted to the Board of Supervisors for prior approval.

A budget status report reflecting changes to the adopted budget, as amended, shall be presented to the School Board and the Board of Supervisors as necessary, but no less often than semi-annually. Changes to major classifications, if any, shall be included in this report.

Adopted: December 8, 2009

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Team Chesterfield: Chesterfield County parents have high hopes for their children when they send them off to school every day. The Chesterfield County community has high expectations for its schools, as well, understanding that high-quality schools are a critical component of a thriving community. The School Board shares those hopes and understands the importance of the work we do to prepare students for future success in a rapidly changing world. The School Board’s daily expectation is that each county school will provide every student with a high-quality learning experience in a safe, supportive and nurturing learning environment. With the strategic leadership of Virginia Superintendent of the Year Dr. James Lane, we believe that this learning environment will be one that is innovative, engaging and relevant and that shows real-life application to classroom lessons. Using technology, project-based learning initiatives and work-related skills such as collaboration, creativity and effective communication, we will help students learn to think critically and solve problems as they master curriculum. There is a reason parents move to Chesterfield County to raise their families, and also a reason educators throughout Virginia and across the country visit our schools. That reason: We do education well! The School Board is grateful to parents who choose our outstanding school division and who entrust their children to us. The School Board is also grateful to all county residents who support our school division and their investment in public education. As chair of the School Board, I am honored to present the School Board’s Fiscal Year 2018 Approved Budget. This budget, which will fund operations for the 2017-18 school year, is the result of a collaborative effort. We appreciate the input provided by the Citizens Budget Advisory Committee and the Superintendent’s Budget Advisory Committee, as well as feedback provided by parents, staff members and residents who don’t have a child in our school division. This team approach has allowed the School Board to approve a balanced budget that continues to focus on the instructional goals of the division and our students. The $621 million FY18 Operating Budget continues to fund staff and programs that have made us a national leader in education. In addition to providing for our base programs, the approved budget adds $23.7 million that allows us to continue to support and expand academic programs, improve safety and operations, and care for our employees. The School Board is proud of the school division’s instructional programming and the success of our students. Our successes speak volumes.

• We have six National Blue Ribbon Schools, and hope to have more schools recognized in this manner by the U.S. Department of Education during the next several years.

• We have 11 schools recognized with the Governor’s Virginia Index of Performance awards for sustained academic achievement, and our high schools consistently appear in national rankings from U.S. News and World Report and Newsweek.

• We have two middle schools identified as Schools to Watch by the Middle Grades Forum, with several other schools being considered for that award this year.

• We have six schools named as National Title I Distinguished Schools, with Bensley Elementary earning this recognition for a second time this year. Six of our schools also have been named Virginia Title I Distinguished Schools. And while we would not encourage the community to judge our successes solely based on how students perform on a one-time test – a one-day snapshot of 180 days of teaching and learning – when residents break down the numbers, they will see some impressive work:

• 93 percent of our 61 comprehensive schools are fully accredited by the Virginia Department of Education. That is an 8 percentage point increase from the 2015-16 school year.

• 91 percent of our students graduate on time, according to data reported by the Virginia Department of Education. And nearly 55 percent of those graduates obtained an advanced degree diploma.

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Great things occur each day within Chesterfield County Public Schools. But we know we can do even better in terms of supporting our award-winning staff members and providing a rigorous academic program that meets our students’ needs. The approved FY 18 Operating Budget includes these academic support-related highlights: Pupil-Teacher Ratio ReductionThe effort to reduce class sizes continues in FY18 and remains a fixture in the five-year plan that guides budget development. Teaching positions will be strategically added to enhance instruction and remain in compliance with staffing standards.

Early College Career AcademyIn partnership with John Tyler Community College, this program reinvents the high school experience by allowing interested high school students to complete coursework that would allow them to graduate from Chesterfield County with a high school diploma and a two-year associate’s degree.

Code RVACodeRVA is a new regional school focused on utilizing 21st century instructional techniques to create a more individualized approach to learning. Online/virtual learning will be enriched by small group instruction and frequent collaborative Project-Based Learning PBL opportunities designed and facilitated by teachers and industry experts. The goal is for public education to better meet the business community’s need for more computer science professionals. Funding is provided for 29 students in FY18, with additional students added in both FY 19 and FY 20.

Alternative Education Program (Phoenix Program)Funding is provided for the creation of a comprehensive alternative education program with the goal of allowing all students to achieve academic success. The program will engage students who have not been engaged in a traditional educational environment through individualized engagement and innovation. Funding is provided in FY18, FY19, and FY20 to fully implement the program.

School Starting TimesThe division’s starting time for all schools will be realigned beginning with the 2018-19 school year (FY 19 Operating Budget). The realignment will allow high school students to begin classes later in the morning, meeting medical recommendations for high school starting times. The FY18 budget contains funds for salary adjustments for bus drivers; the balance of funds required for implementation will be included in the FY 19 budget.

Special Education Art and Music ProgramThis program provides a new elective opportunity for special education students. Funding is provided to support an art and music program at all secondary schools.

Special Education CoordinatorsThe FY 18 budget provides funding to support the second part of a two-year initiative to provide special education coordinator services to each elementary school. This work will assist in better serving students identified with special needs and also will allow school-based leaders to more directly support classroom instruction.

A student’s academic success is influenced by the educational environment. The School Board recognizes that buildings must be properly maintained, and that our students need to be in a safe and nurturing environment. The approved budget contains these initiatives to ensure this environment exists: School NursesFunding is included to provide a nurse in every school. Full implementation of the plan will occur in FY21. Until that time, nurses will be allocated based on a school’s enrollment.

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School Bus ReplacementThe school bus replacement program will continue to receive funding in FY18 with the goal of replacing older buses in the fleet on a routine cycle.

Safety EnhancementsThe capital budget contains funding to replace exterior doors at many of our facilities and funding for improved fire safety efforts. Although funded in the capital budget, the operating budget contains additional debt payments to support this initiative.

Education is a people intensive business. The School Board recognizes the importance of attracting and retaining the best educators and support staff members possible. As a display of that support, the approved budget contains nearly $20 million of employee-based enhancements: Pay IncreaseThe approved budget contains a 2 percent pay increase for all eligible employees. The five-year plan includes a 2 percent salary increase for each of the five years.

Employee BenefitsFunding is provided for increased payments to the Virginia Retirement System and anticipated increases in the employer health insurance payments.

Supplemental Retirement PlanThe SRP is a retirement plan that has existed for more than 20 years. The school division has recently worked with a committee of employees, an actuary and outside legal counsel to develop a program and funding model that seeks to provide the financial viability of the program for all qualifying employees. In anticipation of the results from that work, the approved budget contains funds to meet the anticipated increase to the program. Additional funding is also provided in each year of the five-year program.

Strategic Adjustments for School Level LeadershipSchool level leadership is a vital component of the instructional program delivered to our students. In recent years the division has experienced difficulty in both attracting and retaining these leaders to the division. The FY 18 approved budget contains funds to make our positions more attractive in comparison to our primary employment competitor in the region.

The School Board is fortunate to have funding partners to provide the resources to support our instructional goals. We are also thankful to the parents, family, businesses and other advocates who contribute countless hours and other resources for our schools. The success of our students would not be possible without our community. Thank you for your continued support of our students, staff members and schools!

Javaid E. Siddiqi, Chairman Chesterfield County School Board

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CHESTERFIELD COUNTY PUBLIC SCHOOLS CHESTERFIELD, VIRGINIA CCPS MEMORANDUM #028-17 February 28, 2017 TO: School Board FROM: Dr. James F. Lane Superintendent SUBJECT: Approval of the School Board’s FY2018 Financial Plan and Capital Improvement Plan for

FY2018-FY2022

PERTINENT INFORMATION

The Chesterfield County Charter Section 5.2 specifies that "No later than March 1 of each year, the

Superintendent of Chesterfield County Public Schools shall submit to the County Administrator his

estimate of projected revenues and expenditures for the next fiscal year in a form requested by the

County Administrator as well as a five-year capital improvement program." Both the FY2018 Financial Plan and the FY2018-FY2022 Capital Improvement Plan are before the School Board this evening. The following summaries of each are offered for discussion prior to approval. FY2018 Financial Plan On January 24, 2017, the Superintendent’s Proposed FY2018 Financial Plan and FY2018 Proposed Capital Improvement Plan were presented for the School Board's consideration. The School Board has held budget work sessions, two public hearings and participated in community meetings to review the proposals and receive input. The Superintendent and staff have met with community and school groups as well as school administrators to receive comments and suggestions relating to the proposal. Both the Citizens’ Budget Advisory and the Superintendent’s Budget Advisory Committees have met numerous times to receive information and provide input. The Citizens’ Budget Advisory Committee submitted its final report to the School Board on February 14, 2017, including recommendations for the FY2018 budget. The General Assembly was scheduled to formally adjourn on February 25th. As of this writing, however, the most current information available is the Governor’s 2016-2018 Amended Budget. The Superintendent recommends the School Board approve the budget at this time, based on this State revenue estimate acknowledging there will most likely be adjustments to this approved plan following the receipt of information concerning the outcome of the General Assembly session. Tonight’s approval will result in a FY2018 Financial Plan for all three funds totals $677,770,300 and 7,824.8 FTEs. Totals for each of the three funds are as follows: Operating Fund $621,177,200 7,029.8 FTEs Grants Fund $ 28,887,700 332.0 FTEs Federal Food Service Fund $ 27,705,400 463.0 FTEs This plan increases the Chesterfield County Public Schools total budget by $25,980,800, or 4.0%. All changes from the Adopted FY2017 budget as well as all changes from FY2018 Proposed budget are included in Attachment A which is a budget summary with a number of documents detailing the FY2018 approved budget. The Grants Fund and Federal Food Service Fund budgets before the Board for approval do contain technical adjustments from the budgets presented on January 24, 2017. The Grants Fund budget has been reduced by $1,700 and the Federal Food Service budget has been reduced by $400,900. Both adjustments are related to a review of data and do not impact the programs or services provided by the school division.

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In addition, Chesterfield is the fiscal agent for the Appomattox Regional Governor’s School. According to Virginia law and regulations of the State Board of Education, the governing body of the fiscal agent must appropriate funding in support of a regional program. Therefore, approval this evening will include $3,917,600 on behalf of the Appomattox Regional Governor’s School. This is subject to change, as well, once the General Assembly’s final actions are known.

FY2018-FY2022 Capital Improvement Plan

The five-year capital improvement plan (CIP) (Attachment C) continues to provide funding for the division’s technology and safety programs, as well as the 2013 bond referendum projects. The project budgets for the Enon, Beulah, and Matoaca Elementary schools and the new Midlothian area elementary school have been updated to reflect costs associated with the change in scope of the projects and current market conditions. The budget for Enon Elementary was also advanced from FY18 to FY17 to allow the project to begin immediately after the budget is adopted by the Board of Supervisors. The budgets for the renovation of Reams Road, Crestwood, Harrowgate, and Ettrick Elementary schools will be updated after the scope for those projects is determined based on a recently completed facility assessment study. In addition to the Enon Elementary project, FY17 was also amended to update revenue sources for specific projects (no change to the total budget) and to fund a comprehensive assessment of all the division’s facilities. RECOMMENDED ACTION

:

It is recommended that the School Board:

a) Approve the School Board's FY2018 Financial Plan by appropriation category as reflected in Attachment B;

b) Approve a total of $3,917,600 on behalf of the Appomattox Regional Governor’s School;

c) Approve the Capital Improvement Plan at Attachment C totaling $81,416,900 for FY2018 as well as amendments for FY2017; and

d) Approve the Resolution at Attachment D indicating School Board approval of these actions and directing the Superintendent to submit the appropriate fiscal data to the County Administrator, as required by the Code of Virginia (Section 22.1-115) and the Chesterfield County Charter (Section 5.2, Chapter 5).

JFL/CAS/sn Attachments

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Attachment D

VIRGINIA: At a regularly scheduled meeting of the Chesterfield County School Board held Tuesday evening, February 28, 2017, at six-thirty o’clock in the Public Meeting Room at the Chesterfield County Courthouse Complex

PRESENT: Javaid E. Siddiqi, Chair John M. Erbach, Vice-chair Carrie E. Coyner Dianne H. Smith Robert W. Thompson

RESOLUTION WHEREAS, on January 24, 2017, the Superintendent presented to the School Board a proposed

financial plan representing the needs of Chesterfield County Public Schools for the 2017-2018 school

year; and WHEREAS, the School Board held two budget work sessions to review the proposed financial

plan, has received input from the Citizens Budget Advisory Committee and the Superintendent’s Budget

Advisory Committee, and has also held two public hearings for public input; and WHEREAS, the School

Board believes that the Superintendent’s proposed financial plan, together with the adjustments described

earlier, fulfills the requirements set forth in the Chesterfield County Charter (Section 5.2, Chapter 5) and

the Code of Virginia (Section 22.1-92.A); NOW THEREFORE BE IT RESOLVED, on motion

of_________________ seconded by________________, the School Board approves its FY2018

financial plan totaling $677,770,300 in three funds, as well as $3,917,600 on behalf of the Appomattox

Regional Governor’s School, approves the FY2018 Capital Improvement Plan at $81,416,900 as well as

amendments for FY2017, and directs the Superintendent to submit summary data reflecting these

approvals to the County Administrator, as required by the Code of Virginia (Section 22.1-115) and the

Chesterfield County Charter (Section 5.2, Chapter 5).

Adrienne Tatem, Clerk James F. Lane, Superintendent

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SCHOOL APPROPRIATIONS

FUND 81 FUND 82 FUND 83 TOTALS % of Total % Sch Oper ARGS Funds TOTALS

Revenues:Local Sources 8,488,100 596,600 11,138,500 20,223,200 2.98% 1.37% 2,587,800 22,811,000 State 265,232,700 2,441,300 394,500 268,068,500 39.55% 42.70% 1,329,800 269,398,300 Federal 419,200 25,399,400 12,075,340 37,893,940 5.59% 0.07% - 37,893,940

0.00% 0.00%0.00% 0.00%

Subtotal Revenues 274,140,000 28,437,300 23,608,340 326,185,640 48.13% 44.13% 3,917,600 330,103,240

Transfer from School CIP - - 0.00% 0.00% - Transfer from School Operating 450,400 450,400 0.07% 0.00% 450,400 Transfer from School Food Services 700,000 700,000 0.10% 0.11% 700,000 Use of Reserves 7,036,600 4,097,060 11,133,660 1.64% 1.13% 11,133,660 Transfer from General Fund: -

State Sales Tax 63,219,400 63,219,400 9.33% 10.18% 63,219,400 Local Taxes 275,081,200 275,081,200 40.59% 44.28% 275,081,200 Subtotal Taxes 338,300,600 - - 338,300,600 49.91% 54.46% - 338,300,600 Additional County Transfer - - Prior Year Revenue - - 0.00% 0.00% - Grounds Maintenance - - 0.00% 0.00% -

Subtotal Transfer from General Fund 338,300,600 - - 338,300,600 49.91% 54.46% - 338,300,600

Beginning Balance 1,000,000 - - 1,000,000 0.15% 0.16% 1,000,000

Total Revenues 621,177,200 28,887,700 27,705,400 677,770,300 100.00% 100.00% 3,917,600 681,687,900

Expenditures:Instruction 448,188,027 26,525,000 474,713,027 70.04% 72.15% 3,115,489 477,828,516 Administration/Attendance & Health 20,225,200 320,600 20,545,800 3.03% 3.26% 59,782 20,605,582 Pupil Transportation 34,519,215 15,000 34,534,215 5.10% 5.56% 34,534,215 Operations & Maintenance 48,327,889 48,327,889 7.13% 7.78% 542,560 48,870,449 Technology 12,614,969 227,100 223,252 13,065,321 1.93% 2.03% 199,769 13,265,090 Debt Service 50,293,500 50,293,500 7.42% 8.10% 50,293,500 Food Services 26,998,148 26,998,148 3.98% 0.00% 26,998,148 Grounds Maintenance - 0.00% 0.00% - Ending Balance - 0.00% 0.00% - Transfer to CIP 7,008,400 1,800,000 484,000 9,292,400 1.37% 1.13% 9,292,400

Total Expenditures 621,177,200 28,887,700 27,705,400 677,770,300 100.00% 100.00% 3,917,600 681,687,900

Enrollment 60,025 Average Daily Membership 59,753

Full Time Equivalents 7,029.8 332.0 463.0 7,824.8

Attachment B

CHESTERFIELD COUNTY PUBLIC SCHOOLS

SCHOOL BOARD'S APPROVED FY2018 FINANCIAL PLAN

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Chesterfield County Public Schools Attachment C

2018-2022 Approved CIP Financial SummaryTotal Plan

Sources: FY14-FY17 FY18 FY19 FY20 FY21 FY22 FY18-FY22

CIP Reserve Transfer ("pay as you go" funding) * 29,361,316$ $7,008,400 $10,154,300 $10,738,300 $12,008,400 $16,292,400 $56,201,800

Pay as you go - County - - 4,850,000 - 4,850,000

Debt Financing - G.O. Bonds 145,681,384 64,924,500 22,660,100 48,279,200 - 135,863,800

State Technology Grant 9,000,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 9,000,000

School Nutrition Services 2,580,200 484,000 484,000Cash Proffers 10,000,000 7,200,000 2,500,000 2,500,000 2,500,000 2,500,000 17,200,000

Total 196,622,900 81,416,900 37,114,400 68,167,500 16,308,400 20,592,400 223,599,600

Non Referendum Uses:

Security Enhancements 1,203,200 351,600 351,600 351,600 351,600 351,600 1,758,000

Technology Plan/replacements 12,430,000 2,140,000 2,140,000 2,140,000 2,140,000 2,140,000 10,700,000

Blended Learning Technology Program - elementary 317,350 999,850 1,999,850 1,999,850 1,999,850 1,999,850 8,999,250

Blended Learning Technology Program - middle 1,807,350 473,850 903,750 903,750 473,850 473,850 3,229,050

Blended Learning Technology Program - high 1,867,200 1,225,600 641,600 1,225,600 1,225,600 1,225,600 5,544,000

Blended Learning Technology Program - (gr. 6-12) 2,670,000

Major Maintenance - Non Referendum 6,317,500 10,601,500 16,919,000

Facility Condition Assessment 1,000,000

School Nutrition Service 2,124,200 484,000 484,000

Replacement schedule - school furniture 1,300,000 1,300,000 1,300,000 1,300,000 5,200,000Future Acquisitions - 2,500,000 2,500,000 2,500,000 2,500,000 10,000,000

Subtotal 23,419,300$ 5,674,900$ 9,836,800$ 10,420,800$ 16,308,400$ 20,592,400$ 62,833,300$

* For FY14-FY17, this account includes revenue that was formerly included in Prior Year Balance and Pay as you go - savings.

12


2018-2022 Approved CIP Financial SummaryReferendum Uses: FY14-FY17 FY18 FY19 FY20 FY21 FY22 FY18-FY22

Major Maintenance 18,184,200$ 10,098,600$ 6,938,600$ 6,938,600$ -$ -$ 23,975,800$

GO Debt 6,771,100 6,481,100 2,321,100 2,321,100 - - 11,123,300

Pay as you go 11,413,100 3,617,500 4,617,500 4,617,500 12,852,500

Providence Middle Renovation 27,970,000 - - - - - -

GO Debt 25,148,400 - - - - - 0

Pay as you go 2,365,600 - - - - - 0

School Nutrition Services 456,000 - - - - - 0

Monacan High (Gym, Media Center, Admin.) 17,281,800 - - - - - -

GO Debt 13,000,000 - - - - - 0

Pay as you go 3,281,800 - - - - - 0

Cash Proffers 1,000,000 - - - - - 0

Manchester Middle Renovation 38,100,000 - - - - - -

GO Debt 38,096,284 - - - - - 0

Pay as you go 3,716 - - - - - 0

Beulah ES Replacement 29,692,600 1,714,400 - - - - 1,714,400

GO Debt 27,692,600 1,714,400 - - - - 1,714,400

County Pay-go - - - - - - 0

Cash Proffers 2,000,000 - - - - - 0

Enon Elementary Replacement 30,975,000 - - - - - -

GO Debt 28,975,000 - - - - - 0

Cash Proffers 2,000,000 - - - - - 0

Matoaca Elementary Replacement 4,000,000 29,760,000 - - - - 29,760,000

GO Debt 1,999,000 24,660,000 - - - - 24,660,000

Pay as you go 1,000 - - - - - 0

Cash Proffers 2,000,000 5,100,000 - - - - 5,100,000

13


2018-2022 Approved CIP Financial SummaryReferendum Uses (continued): FY14-FY17 FY18 FY19 FY20 FY21 FY22 FY18-FY22

Administrative Space 2,000,000$ -$ -$ -$ -$ -$ -$ GO Debt 1,999,000 - - - - - 0

Pay as you go 1,000 - - - - - 0

Harrowgate Elementary Renovation - 1,000,000 1,000,000 16,485,500 - - 18,485,500

GO Debt - 1,000,000 1,000,000 16,485,500 - - 18,485,500

Reams Elementary Renovation - 2,000,000 18,339,000 - - - 20,339,000

GO Debt - 2,000,000 18,339,000 20,339,000

Cash Proffers - - - 0

Crestwood Elementary Renovation - 1,000,000 - 16,410,900 - - 17,410,900

GO Debt - 1,000,000 - 16,410,900 - - 17,410,900

Cash Proffers - - - - - - 0

New Elementary (Midlothian Area) 5,000,000 29,169,000 - - - - 29,169,000

GO Debt 2,000,000 27,069,000 - - - 27,069,000

Cash Proffers 3,000,000 2,100,000 - - - 2,100,000

Ettrick Elementary Renovation - 1,000,000 1,000,000 17,911,700 - - 19,911,700

GO Debt - 1,000,000 1,000,000 13,061,700 - - 15,061,700

County Pay-go - - - 4,850,000 4,850,000

Referendum Funding Summary

GO Debt 145,681,384 64,924,500 22,660,100 48,279,200 - - 135,863,800

Pay as you go 17,066,216 3,617,500 4,617,500 4,617,500 - - 12,852,500

School Nutrition Services 456,000 - - - - - 0

County Pay-go - - - 4,850,000 - - 4,850,000Cash Proffers 10,000,000 7,200,000 - - - - 7,200,000

Subtotal 173,203,600 75,742,000 27,277,600 57,746,700 - - 160,766,300

Grand Total 196,622,900$ $81,416,900 $37,114,400 $68,167,500 $16,308,400 $20,592,400 $223,599,600

$1.0 M in Beulah was appropriated in FY13

14

FY2017 FY2018 FY2019 FY2020 FY2021 FY2022School Revenue Adopted Amended Plan Plan Plan PlanLocal Sources 10,216,000$ 10,188,100$ 10,188,100$ 10,188,100$ 10,188,100$ 10,188,100$ County Transfer ‐ Estimated FY19 ‐ FY22 270,992,000 281,287,000 286,371,400 296,626,400 307,294,600 318,049,900 Adjustments for Change in Shared Services Accounting Police (2,138,000) Parks and Recreation (2,043,300) Information Technology (293,200) Accounting (722,800) Internal Audit (95,900) Purchasing (986,600) Interest 74,000 74,000 100,000 100,000 100,000 100,000 One‐time Capital (for Ettrick) 4,850,000 Prior Year Savings 3,500,000 7,036,600 7,055,400 4,264,200 2,228,200 1,130,700 State Sales Tax 63,400,200 63,219,400 64,483,800 65,773,500 67,089,000 68,430,800 State 248,844,000 264,032,700 270,338,311 275,745,039 285,396,165 291,104,121 Medicaid Reimbursement 1,200,000 1,250,000 1,250,000 1,250,000 1,250,000

Draft Five‐Year Plan FY2018‐2022 Operating Fund

Federal 396,500 419,200 419,200 419,200 419,200 419,200 TOTAL REVENUE 597,422,700$ 621,177,200$ 640,206,211$ 659,216,439$ 673,965,265$ 690,672,821$

School Expenditures FY2017 FY2018 FY2019 FY2020 FY2021 FY2022Baseline Increases Adopted Amended Plan Plan Plan Plan

Prior Year Total 581,100,000$ 597,422,700$ 621,177,200$ 640,206,211$ 659,216,439$ 673,965,266$

Healthcare ‐ 7% employer increase annually 4,518,800 2,305,700 2,467,100 2,639,800 2,824,600 3,022,300 VRS and other benefit changes (from rate changes only) 1,990,100 5,139,600 750,000 County service costs 650,700 (5,810,400) Workers Compensation (1,000,000) Student Growth (45.2 FTEs) ‐ 2,585,000 Furniture for Student Growth (one time in FY18) 110,000 (110,000) Debt Service 131,900 2,392,600 2,372,200 (544,600) 439,000 (1,091,700) Pay‐as‐you‐go Capital Funding 3,884,000 2,870,100 3,145,900 5,434,000 (3,579,900) 4,284,000 Additional SRP Payment 3,100,000 500,000 1,000,000 1,000,000 1,000,000 Children's Services Act 1,176,800 273,100 129,500 142,400 156,600 172,300 Regional schools tuition increase 158,400 71,400 78,540 86,394 95,083 104,632

15


School Expenditures FY2017 FY2018 FY2019 FY2020 FY2021 FY2022Baseline Increases Adopted Amended Plan Plan Plan Plan

Facilities re‐org savings (1,258,000) Reduction in support positions through attrition (‐9 FTEs) (500,000)

Other Changes (custodial, salary savings year over year, etc.) (11,827,480) (2,575,729) (1,942,016) (1,444,157) (1,442,777) Realignment of salaries (3,531,800) Renewal of custodial contract 232,600 Transportation employee retention incentives 174,400 Contingency reduction (188,600) Technical adjustments (5.2 FTEs) (90,600) Baseline Expenditure Increase (316,780) 7,875,100 6,007,511 6,815,978 241,226 6,048,755

BASELINE SUBTOTAL 580,783,220$ 605,297,800$ 627,184,711$ 647,022,189$ 659,457,665$ 680,014,020$

Program/Service Enhancements

Early College Academy (4.2 FTEs FY18; 4.2 FTEs FY19; 2 FTEs FY20) $ 296,900 $ 295,000 $ 190,500 $ 282,000Early College Academy (1 FTE FY18; 2.2 FTEs FY19; 2.2 FTEs FY20, 2.2 FTEs FY21) 151,000 170,000 191,000 160,000 Remedial study skills program ‐ Falling Creek Middle School Funded through CEIS 140,000Social Emotional Learning Materials for Elementary Expansion ‐ $15K per school; Curtis, Crenshaw, Hening, Grange Hall, Crestwood, Hopkins Funded through CEIS ‐ same schools 90,000Student focused wellness positions (1 per FY) 90,000 57,400 57,400 57,400 57,400 57,400Student focused wellness positions (2 FTEs FY18, 3 FTEs FY19) 90,000 114,800 172,200 School based discretionary spending 365,900

Interpreter services for Adult Education hearing impaired students 10,000 Coordinator, SOL/W!SE/PSAT/SAT/AP Academy 95,000 Future Needs 115,000 2,205,000 180,000Future Needs 114,500 2,327,000 180,000 Salary Adjustments (2% annually) 7,409,800 7,785,200 7,940,900 8,099,700 8,261,700 8,426,900

Additional PTR Reductions (approximately 28 FTEs each year) 1,593,600 1,635,000 1,632,000 1,664,649 1,697,900 1,731,900 Digital curriculum 250,000 125,000 125,000 125,000 125,000 Bus Fleet Replacement 250,000 250,000 250,000 250,000 CODE RVA (29 students) 15,000 281,300 198,000 198,000

16


School Expenditures FY2017 FY2018 FY2019 FY2020 FY2021 FY2022Program/Service Enhancements Adopted Amended Plan Plan Plan Plan

Elementary special education coordinators (13 FTEs FY17; 10 FTEs FY18) 738,700$ 572,500$ Phoenix Program (Alternative Education (2.4 FTEs FY18, 3.0 FTEs FY19 and 2 FTEs FY20) 140,500 199,500 125,400 Student wellness operating supplies 11,250 Coordinated Early Intervening Services (CEIS) set‐aside impact for operating fund (27 FTEs) 1,645,900 SOL/SAT/AP/W!SE Academies 50,000 50,000 Addition of nurse positions ‐ one per school (9 FTEs FY18; 10 FTEs FY20; 10 FTEs FY21) 728,700 813,000 813,000 Reduction of 1/2 clinic aide positions through attrition (‐9 FTEs FY18; ‐23 FTEs FY20) (207,300) (529,900) School starting times (ongoing costs) (25 FTEs FY19) 500,000 1,200,000 Special Education Music and Art Program (3.5 FTEs) 212,600 Strategic salary adjustments ‐ school level leadership 958,900 Coaching supplements ‐ lacrosse and swim 171,600 Reclassify technology resource assistant (TRA) positions to STEAM teachers ‐ Ecoff, Enon, Ettrick, Woolridge and Spring Run Elementary Schools 144,700 Earth Science curriculum for middle schools 60,000 Elementary School Science Kit Replacements 42,000 Musical Instrument Replacement 20,000 20,000 20,000 20,000 20,000 Reclassify legal assistant position to attorney position 48,900 Richmond Ballet, Partners in the Arts, Richmond Symphony contract increases 20,000 Project based learning operating supplies 11,250 Dual enrollment support for CTE programs 10,000 Regional career exploration program 7,500 Community makerspace staffing ‐ Bird High School 6,000 Economics and personal finance instruction resources 4,500 Elementary gifted screening tool pilot 1,700 Innovation grants 300,000 300,000 300,000 Opening Midlothian area elementary school (2 FTEs FY19; 21 FTEs FY20) 165,900 822,900 Staff computer replacements ‐ 803,000 803,000 Targeted Instruction and Attendance Support (13 FTEs) 789,280 Middle School Administrative Assistants (4 FTEs) 227,300

17


School Expenditures FY2017 FY2018 FY2019 FY2020 FY2021 FY2022Program/Service Enhancements Adopted Amended Plan Plan Plan Plan

High School Dean (1 FTE) 59,700$

Additional collaborative teaching staff (middle schools) (15 FTEs) 645,000 College and Career Readiness (1 FTE) 220,000

Permanent substitutes (continuation of FY16 funding) (5 FTEs) 275,000 Headstart support (1 FTE) 115,000 Finance Positions for IRS Reporting Requirements (2 FTEs) 123,200 Continued restoration of elementary stipends 133,000 Additional 1% pay raise (FY17 ONLY) 3,704,900 Enhanced Expenditure Increase 16,639,480$ 15,879,400$ 13,021,500$ 12,194,250$ 14,507,600$ 10,658,800$

TOTAL EXPENDITURES (Base + Enhanced) 597,422,700$ 621,177,200$ 640,206,211$ 659,216,439$ 673,965,266$ 690,672,821$

Total (Deficit)/Surplus 0$ ‐$ (0)$ (0)$ (0)$ (0)$

ADM 58,891 59,753

Estimated Revised ADM 59,261

18

All Funds

Revenue Sources

FY2016 FY2017 FY2018 FY17 to FY18 %

Description Actual Adopted Approved Difference Change

Local 22,161,701 19,911,000 20,223,200 312,200 1.57% State 243,680,348 252,093,800 268,068,500 15,974,700 6.34% State Sales Tax 60,640,194 63,400,200 63,219,400 (180,800) -0.29% Federal 34,610,830 36,758,500 37,893,940 1,135,440 3.09% Transfers* 248,703,794 275,406,000 282,817,800 7,411,800 2.69% Transfer from CIP 67,655 - - -

Bond Refunding/Loan Proceeds 106,372,892 - - - Use of Reserves - 2,756,100 4,097,060 1,340,960 48.65%

Beginning Balance 41,589,819 1,000,000 1,000,000 - 0.00%

757,827,231 651,325,600 677,319,900 25,994,300 3.99%

*Does not include transfer to grants from operating or non-federal food service funds

Local$19.9 3.1%

State$252.1 38.7%

State Sales Tax$63.4 9.7%

Federal$36.8 5.6%

Transfers$275.4 42.3%

Use of Reserves

$2.8 0.4%

Beginning Balance

$1.0 0.2%

FY2017 Adopted($ in millions)

Local$20.2 3.0%

State$268.1 39.6%

State Sales Tax$63.2 9.3%

Federal$37.9 5.6%


Use of Reserves

$4.1 0.6%

Beginning Balance

$1.0 0.1%

FY2018 Approved($ in millions)

19

Expenditures by Fund – All Funds

Fund Description FY2016 Actual

FY2017 Adopted

FY2018 Approved

FY17 to FY18 Difference

% Change

81 Operating Fund $ 669,310,568 $ 597,422,700 $ 621,177,200 $ 23,754,500 3.98% 82 Grants Fund 26,958,596 29,035,100 28,887,700 (147,400) -0.51% 83 Food Services Federal 24,219,734 25,331,700 27,705,400 2,373,700 9.37% 84 Food Services Non-Federal 1,403,142 - - - 0.00%

All Funds Total $ 721,892,040 $ 651,789,500 $ 677,770,300 $ 25,980,800 3.99%

Expenditures by Category – All Funds

Category Description FY2016 Actual

FY2017 Adopted

FY2018 Approved


% Change

61 Instruction $ 422,608,723 $ 452,608,800 $ 474,713,027 $ 22,104,227 4.88% 62 Admin / Attendance & Health 20,213,144 23,042,000 20,545,800 (2,496,200) -10.83% 63 Pupil Transportation 37,484,472 33,067,300 34,534,215 1,466,915 4.44% 64 Operation & Maintenance 58,455,453 52,350,700 52,296,989 (53,711) -0.10% 65 Food Services 25,377,154 24,989,800 27,482,148 2,492,348 9.97% 68 Technology - Schools 20,406,583 17,830,000 17,904,621 74,621 0.42% 99 Debt Service 137,346,511 47,900,900 50,293,500 2,392,600 4.99%

Total Expenditures All Funds $ 721,892,040 $ 651,789,500 $ 677,770,300 $ 25,980,800 3.99%

Instruction$452.6 69.5%

Attendance & Health$23.0 3.5%

Transportation$33.1 5.1%

Operations & Maintenance

$52.4 8.0%

Food Services$25.0 3.8%

Technology$17.8 2.7%

Debt Services$47.9 7.4%



Attendance & Health$20.5 3.0%



$52.3 7.7%

Food Services$27.5 4.1%




20

Expenditures by Function – All Funds

Function Description FY2016 Actual

FY2017 Adopted

FY2018 Approved


% Change

61111 Classroom Instruction $ 307,166,453 $ 329,323,634 $ 348,458,589 $ 19,134,955 5.81% 61112 Classroom Instr - ESL 4,912,210 5,146,501 5,380,501 234,000 4.55% 61113 Classroom Instr - Driver Ed 599,135 663,865 664,297 432 0.07% 61114 Clssrm Instr - Alternative Ed 2,395,893 2,577,763 2,818,090 240,327 9.32% 61115 Classroom Instr - Family Life 640,402 712,433 743,217 30,784 4.32% 61116 Classrm Instr - Gifted 4,149,219 4,356,484 4,695,048 338,564 7.77% 61117 Clssrm - Comprehensive Services 2,621,100 2,897,900 3,171,000 273,100 9.42% 61118 Clssrm - Specialty Center 1,100,322 923,218 1,011,012 87,794 9.51% 61119 Clssrm - Safety Net 942,499 1,274,664 1,233,478 (41,186) -3.23% 61120 Retiree Health Benefits 11,399,000 11,728,880 13,121,966 1,393,086 11.88% 61123 Classroom Instr - Detention Home 804,927 838,542 916,394 77,852 9.28% 61124 Clssrm Ins - Parent Resource Cnt 103,272 100,684 104,684 4,000 3.97% 61125 Clssrm - Career, Assessmt, Traing 266,899 263,052 271,779 8,727 3.32% 61143 Clssrm Inst - Tech Coord Studies 907,433 899,300 925,439 26,139 2.91% 61160 Clssrm Instr - Summer School 1,656,678 1,826,346 1,825,416 (930) -0.05% 61171 Classroom Instr - Adult Ed 921,672 802,503 719,821 (82,682) -10.30% 61211 Student Support - Guidance Adm 179,732 185,576 193,096 7,520 4.05% 61212 Student Support - Guidance Ser 13,019,113 13,741,920 14,299,806 557,886 4.06% 61213 Student Spprt - Student Conduct 476,716 606,341 621,921 15,580 2.57% 61214 Stu Supp - Pre - Referral Serv - 143,933 150,288 6,355 4.42% 61215 Student Support - Record Maint 2,308 7,738 7,738 - 0.00% 61222 Student Spprt - Soc Worker Ser 1,953,801 2,212,257 2,349,752 137,495 6.22% 61230 Stdnt - Homebound 1,167,076 1,413,229 1,383,185 (30,044) -2.13% 61311 Staff Support - Administration 6,657,924 7,773,791 8,183,348 409,557 5.27% 61312 Staff Support - Mgt & Direction 3,185,063 3,909,029 3,582,357 (326,672) -8.36% 61313 Professional Development 1,752,386 2,109,689 2,131,872 22,183 1.05% 61321 Staff Support - Library Admin 503,063 526,266 546,336 20,070 3.81% 61322 Staff Support - Library Services 8,373,610 9,277,821 9,372,182 94,361 1.02% 61343 Staff Suprt - Tech Coord 458,166 494,076 501,623 7,547 1.53% 61347 Staff Support - Leadership 69,065 - - - 0.00% 61411 School Site Management 32,707,408 36,040,192 35,665,363 (374,829) -1.04% 61611 Instruction - Budgetary Control 11,516,178 9,831,173 9,663,429 (167,744) -1.71% 62111 School Board Management & Dir 448,173 450,472 453,712 3,240 0.72% 62121 Office Of Superintendent 777,152 700,105 585,489 (114,616) -16.37% 62123 School Board Attorney 167,418 202,299 355,426 153,127 75.69% 62126 Business & Govt Relations - - - - 0.00% 62127 Sb Chief Operations Office 119,789 196,901 205,039 8,138 4.13% 62131 Information Services M&d 824,574 1,080,269 1,016,036 (64,233) -5.95% 62134 Community Rel Internal Ser 6,497 60,891 60,891 - 0.00% 62141 Human Resources - Mgt & Dir 297,607 306,434 189,798 (116,636) -38.06% 62142 Human Resources - Personnel 1,828,845 1,878,406 1,949,977 71,571 3.81% 62143 Hr - Compensation & Benefits 771,200 858,326 885,574 27,248 3.17% 62145 Human Res - Recertification 7,000 10,000 10,000 - 0.00% 62146 Human Resources - Wellness 250,672 193,451 198,484 5,033 2.60% 62148 Human Res - Systems 78,888 78,007 86,459 8,452 10.83% 62151 Planning Mgt & Direction 154,011 135,766 147,256 11,490 8.46% 62155 Research And Evaluation 882,517 916,794 1,090,629 173,835 18.96% 62158 Sch Impr / Tech - - - - 0.00% 62161 Finance - Asst Supt 836,498 860,594 513,408 (347,186) -40.34% 62162 Finance - Manangemnt & Budget 532,829 594,400 618,462 24,062 4.05% 62163 Finance - Finance / Payroll 2,024,217 2,303,051 1,429,593 (873,458) -37.93% 62164 Finance - Technology 226,921 226,005 209,335 (16,670) -7.38% 62167 Fin - Internal Auditor 93,700 94,900 - (94,900) -100.00% 62168 Finance - Purchasing 628,073 918,274 74,242 (844,032) -91.92% 62169 Adm / A&h - Budgetary Control 150,688 652,355 433,507 (218,848) -33.55% 62181 Fin - School CIP Management 680,891 994,813 - (994,813) -100.00% 62211 Pupil Services Administration 359,801 99,236 277,366 178,130 179.50% 62222 Pupil Services Medical 5,430,461 6,337,950 6,795,816 457,866 7.22% 62233 Pupil Serv Psychological Ser 2,634,722 2,892,301 2,959,301 67,000 2.32%

21


FY2017 Adopted

FY2018 Approved


% Change

63100 Pupil Transportation - Admin 1,107,080 1,145,539 1,189,869 44,330 3.87% 63200 Pupil Trans - Vehicle Oper 27,616,815 22,248,461 23,544,258 1,295,797 5.82% 63400 Pupil Transp - Vehicle Maint 8,046,884 9,020,876 8,453,224 (567,652) -6.29% 63900 Pupil Transport - Budget Control 713,694 652,424 1,346,864 694,440 106.44% 64100 O & M - Administration 1,259,849 1,396,867 1,999,518 602,651 43.14% 64220 O & M - Building Services 16,507,745 15,225,851 15,015,477 (210,374) -1.38% 64221 O & M - Build Ser - Suprvr 465,264 462,806 478,072 15,266 3.30% 64222 O & M - Build Ser - Trades - - - - 0.00% 64223 O & M - Build Ser - Equip Op 11 - - - 0.00% 64224 O & M - Bldg Serv - Rental 103,677 21,521 21,530 9 0.04% 64226 O & M - Bldg Rent - P & R 37,589 - - - 0.00% 64227 O & M - Rental Staffing 165,074 - 126,200 126,200

64230 O & M - Utilities 11,687,444 13,614,043 12,336,000 (1,278,043) -9.39% 64240 O & M Building Maintenance 9,165,567 6,987,200 6,018,804 (968,396) -13.86% 64241 O&M Bldg Maint - Hvac 1,116,216 1,232,159 1,126,942 (105,217) -8.54% 64242 O & M Maint - Plumbing 396,561 452,314 379,734 (72,580) -16.05% 64243 O & M Maint - Boilers 261,637 245,499 324,038 78,539 31.99% 64244 O & M Maint - Electricians 471,907 464,268 478,681 14,413 3.10% 64245 O & M Maint Water Treatment 100,042 101,176 103,882 2,706 2.67% 64246 O & M Maint Energy Monitoring 254,442 296,061 304,124 8,063 2.72% 64247 O & M Maint Kitchen Equip 402,322 444,564 117,468 (327,096) -73.58% 64248 O & M Maint Carpentry 289,361 297,143 313,128 15,985 5.38% 64249 O&M Maint - Signs & Cabinets 66,318 67,251 69,100 1,849 2.75% 64250 O&M Maint Roofing 235,857 237,606 244,092 6,486 2.73% 64252 O&M Maint Mobile Classroom 149,645 190,861 42,181 (148,680) -77.90% 64253 O&M Maint - Locksmith 186,238 186,358 61,615 (124,743) -66.94% 64254 O&M Maint - Fire / Shop Eq 126,750 120,604 123,890 3,286 2.72% 64255 O&M Maint - Painting 165,586 202,331 213,998 11,667 5.77% 64256 O&M Maint Welding - - 64,811 64,811

64257 O&M Maint Pest Control 73,449 110,633 111,996 1,363 1.23% 64258 O&M Maint Asbestos 63,190 62,272 63,975 1,703 2.73% 64259 O&M Maint Glass Repair 129,116 196,928 129,204 (67,724) -34.39% 64260 O&M Maint Masonry 59,599 60,940 58,481 (2,459) -4.04% 64261 O&M Maint - Av Equip Rep 195,187 314,704 255,315 (59,389) -18.87% 64262 O&M Maint - Office Mach Rep 363,813 411,613 321,368 (90,245) -21.92% 64263 O&M Maint - Small Motor Repair 55,822 55,735 57,241 1,506 2.70% 64264 O & M - Vehicle Maintenance 60,923 60,657 62,311 1,654 2.73% 64266 O & M Bld Maint - Eq Oper 333,285 411,269 119,300 (291,969) -70.99% 64290 O&M Environmental Health 346,809 397,098 699,258 302,160 76.09% 64320 O & M Grounds 1,789,860 1,839,500 10,000 (1,829,500) -99.46% 64520 O & M - Vehicle Services 1,223,639 1,302,870 1,269,961 (32,909) -2.53% 64600 O & M - Security Services 655,714 770,187 1,451,587 681,400 88.47% 64710 Warehouse Services 47,924 45,000 45,000 - 0.00% 64730 O&M - Warehouse Operations 457,864 693,430 732,916 39,486 5.69% 64740 O&M Wh - Postal Operations 790,768 828,564 833,368 4,804 0.58% 64900 O&M Budgetary Control 8,193,389 2,542,817 6,112,423 3,569,606 140.38% 65100 Food Service Fed Operating 1,405,648 1,352,235 1,752,571 400,336 29.61% 65200 FS - Fed Cafeteria Operations 22,361,927 23,149,341 25,537,139 2,387,798 10.31% 65210 Non - Fed Food Ser Operating 1,403,142 - - - 0.00% 65300 Food Service Vending 206,436 488,224 192,438 (295,786) -60.58% 65310 Non - Fed FS Vending - - - - 0.00% 68100 Technology Classroom 7,848,204 2,073,131 2,073,475 344 0.02% 68142 Classroom Instr - Technology 810,189 956,220 845,686 (110,534) -11.56% 68200 Technology Instr Support 8,658,714 8,564,514 8,807,906 243,392 2.84% 68300 Technology Administration 2,843,756 5,894,235 5,954,302 60,067 1.02% 68700 Technology Food Service 245,722 341,900 223,252 (118,648) -34.70% 95000 Ds Debt Service 137,346,511 47,900,900 50,293,500 2,392,600 4.99%


22

Expenditures by Object – All Funds

Object Description FY2016 Actual

FY2017 Adopted

FY2018 Approved


% Change

511110 Board Member $ 84,533 $ 85,081 $ 86,785 $ 1,704 2.00% 511120 Superintendent 235,245 190,000 193,800 3,800 2.00% 511130 Assistant Superintendent 564,460 638,244 596,820 (41,424) -6.49% 511150 Director FT 2,433,850 2,568,137 2,622,896 54,759 2.13% 511160 Asst Director FT 1,767,692 2,118,089 1,955,149 (162,940) -7.69% 511170 Supervisor FT 1,477,735 2,070,539 1,954,540 (115,999) -5.60% 511180 Tech Database Admin 203,406 207,474 213,698 6,224 3.00% 511190 Other Admin Staff 620,905 907,980 965,124 57,144 6.29% 511210 Teacher FT 194,979,540 210,674,767 220,247,395 9,572,628 4.54% 511220 Librarian FT 4,399,086 5,193,199 5,149,805 (43,394) -0.84% 511230 Guidance Counselor FT 8,463,621 9,050,339 9,224,762 174,423 1.93% 511250 Inst Specialist FT 2,245,166 2,481,267 2,519,833 38,566 1.55% 511260 Principal FT 4,859,340 6,031,843 6,548,712 516,869 8.57% 511270 Assistant Principal FT 6,454,627 7,200,917 7,610,825 409,908 5.69% 511280 Admin Asst FT 1,684,068 1,815,753 2,072,097 256,344 14.12% 511290 Other Inst Staff FT 1,360,171 1,627,256 1,547,238 (80,018) -4.92% 511295 Technology Integrator 1,977,183 2,098,607 2,095,938 (2,669) -0.13% 511300 Other Professional FT 2,435,677 2,889,463 3,354,302 464,839 16.09% 511310 Nurse FT 372,301 2,340,848 3,006,354 665,506 28.43% 511320 Psychologist FT 1,783,362 2,012,964 2,033,589 20,625 1.02% 511333 Ed Diagnostician FT 667,255 716,514 707,491 (9,023) -1.26% 511335 Edu Liaisons FT 1,382,398 1,502,435 1,288,423 (214,012) -14.24% 511336 Occup Phys Therapy FT 1,062,428 1,275,675 1,264,676 (10,999) -0.86% 511340 Social Worker FT 1,357,161 1,563,221 2,020,985 457,764 29.28% 511350 System Analyst Programmer FT 3,283,878 3,507,643 3,615,377 107,734 3.07% 511370 Accountant Auditor 606,851 701,216 702,616 1,400 0.20% 511420 Security Guard FT 353,128 392,621 407,790 15,169 3.86% 511430 Tutor Monitor 524,082 590,746 593,914 3,168 0.54% 511471 Center Based Edu FT - - - - 0.00% 511480 Hearing Imp Interpreter FT 642,667 724,420 740,464 16,044 2.21% 511500 Clerical FT 11,355,541 12,253,456 12,184,322 (69,134) -0.56% 511510 Inst Aide FT 14,049,543 15,523,466 15,982,383 458,917 2.96% 511560 Tech Resource Asst FT 533,710 543,259 528,043 (15,216) -2.80% 511570 Clinic Aide FT 1,027,850 1,157,856 1,018,077 (139,779) -12.07% 511580 Printer FT 163,406 166,673 171,675 5,002 3.00% 511610 Trades Crafts FT 4,039,583 4,751,625 4,586,985 (164,640) -3.46% 511630 Facility Coordinator 1,597,052 1,799,631 1,732,277 (67,354) -3.74% 511810 Bus Driver FT 9,953,378 10,908,740 11,550,784 642,044 5.89% 511820 Equip Operator FT 322,532 305,138 90,240 (214,898) -70.43% 511840 Service Crew - 140,017 375,410 235,393 168.12% 511910 Custodian FT 3,282,589 408,674 280,343 (128,331) -31.40% 511920 Warehouse FT 486,391 496,830 361,497 (135,333) -27.24% 511930 Food Svc Manager FT 2,176,188 2,285,593 2,321,377 35,784 1.57%

511 Salaries/Wages - Regular $ 297,269,579 $ 323,918,216 $ 336,524,811 $ 12,606,595 3.89%

512000 Salaries And Wages OT $ 3,343,111 $ 250,240 $ 326,150 $ 75,910 30.33% 512500 Clerical Overtime 195 9,392 13,398 4,006 42.65% 512510 Inst Aide OT - 601,800 603,000 1,200 0.20% 512580 Printer OT - 765 1,965 1,200 156.86% 512610 Trades Crafts OT - 90,000 100,000 10,000 11.11% 512810 Bus Driver OT - 1,548,360 1,670,267 121,907 7.87% 512820 Equipment Operator OT - 10,200 - (10,200) -100.00% 512920 Warehouse OT - 11,526 5,000 (6,526) -56.62% 512930 Food Svc Manager OT 63 8,550 8,550 - 0.00%

512 Salaries/Wages - Overtime $ 3,343,369 $ 2,530,833 $ 2,728,330 $ 197,497 7.80%

23


FY2017 Adopted

FY2018 Approved


% Change

513150 Director PT - - - - 0.00% 513210 Teacher PT 1,873,160 2,703,939 3,062,464 358,525 13.26% 513220 Librarian PT 36,777 47,090 87,277 40,187 85.34% 513230 Guidance Counselor PT 173,795 208,412 290,743 82,331 39.50% 513290 Other Inst Staff PT - - 22,438 22,438

513300 Other Professional Pr 98,877 100,855 69,210 (31,645) -31.38% 513310 Nurse PT - 45,487 - (45,487) -100.00% 513333 Ed Diagnostician PT - - - - 0.00% 513336 Occupational Phys Therapy PT 95,384 127,026 130,834 3,808 3.00% 513350 System Analyst Programmer PT 46,215 47,139 48,554 1,415 3.00% 513510 Inst Aide PT 18,915 18,899 25,560 6,661 35.25% 513560 Tech Resource Asst PT 36,148 75,521 41,717 (33,804) -44.76% 513580 Printer PT 667 - - - 0.00% 513610 Trades Crafts PT (671) - - - 0.00% 513910 Custodian PT - - - - 0.00% 513930 Food Svc Manager PT 2,244 - 4,000 4,000

513940 Food Svc Worker PT 1,934,290 2,858,268 2,694,700 (163,568) -5.72% 513 Salaries/Wages - Part-time $ 4,315,800 $ 6,232,636 $ 6,477,497 $ 244,861 3.93%

514000 Temp Wages Long Term Absences $ 85 - $ 150,000 $ 150,000 514130 Temp Asst Superintendent - - - - 0.00%

514150 Director Temp 50,020 52,139 52,139 - 0.00% 514160 Asst Director Temp - - - - 0.00% 514190 Other Administrative Temporary - - - - 0.00% 514210 Teacher Temp 5,399,370 6,174,350 5,482,189 (692,161) -11.21% 514220 Librarian Temp 45,191 45,000 45,000 - 0.00% 514230 Guidance Counselor Temp 37,524 - - - 0.00% 514250 Instruct Specialist, Temporary 22,593 - - - 0.00% 514260 Principal Temp 82,430 - - - 0.00% 514270 Asst Principal Temp 273,480 262,000 262,000 - 0.00% 514280 Admin Asst - Temp 12,595 - - - 0.00% 514290 Other Instructional - Temp 31,529 5,000 5,000 - 0.00% 514300 Other Professional Temp 134,369 99,013 99,457 444 0.45% 514310 Nurse Temp 9,945 51,700 47,675 (4,025) -7.79% 514320 Psychologist Temporary 56,554 60,000 60,000 - 0.00% 514333 Ed Diagnotician Temp 13,782 - - - 0.00% 514336 OT / PT Temporary 7,433 - - - 0.00% 514370 Accountant Auditor Temp 25,349 - - - 0.00% 514420 Security Guard Temp 28,788 37,535 37,535 - 0.00% 514480 Hearing Imp Interpreter Temp 16,985 - - - 0.00% 514490 Esol Interpreter Temp 6,485 13,000 13,000 - 0.00% 514500 Clerical Temp 243,610 203,850 208,667 4,817 2.36% 514510 Inst Aide Temp 187,832 181,000 181,000 - 0.00% 514530 Other Technical Temp 179 - - - 0.00% 514570 Clinical Aide Temp 2,703 - - - 0.00% 514580 Printer Temp 1,501 3,000 4,000 1,000 33.33% 514610 Trades Crafts Temp 44,539 45,000 45,000 - 0.00% 514810 Bus Driver Temp 239,541 370,000 250,000 (120,000) -32.43% 514910 Custodian Temp 150,854 - - - 0.00% 514920 Warehouse Temp - 6,500 - (6,500) -100.00% 514930 Food Svc Manager Temp 53,943 65,100 60,000 (5,100) -7.83% 514940 Food Svc Worker Temp 50,854 49,800 50,000 200 0.40% 514998 Other Sal Nonexempt Temp 70,989 30,000 66,000 36,000 120.00% 514999 Other Salaries Temp 383,062 345,000 385,000 40,000 11.59%

514 Salaries/Wages - Temporary $ 7,684,112 $ 8,098,987 $ 7,503,662 $ (595,325) -7.35%

24


FY2017 Adopted

FY2018 Approved


% Change

515210 Teacher Sub $ 4,152,621 $ 3,631,082 $ 3,936,610 $ 305,528 8.41% 515220 Librarian Sub 80,233 - - - 0.00% 515310 Nurse Sub - - - - 0.00% 515420 Security Guard Sub 144 - - - 0.00% 515430 Tutor Monitor Substitute 4,754 7,020 - (7,020) -100.00% 515471 Center Based Edu Sub 21,764 - - - 0.00% 515510 Inst Aide Sub 213,145 161,650 97,150 (64,500) -39.90% 515560 Tech Resource Asst Sub 12,524 20,000 - (20,000) -100.00% 515570 Clinical Aide Sub 43,865 37,504 19,100 (18,404) -49.07% 515810 Bus Driver Sub 366,341 389,907 388,000 (1,907) -0.49% 515910 Custodian Sub 152,387 - - - 0.00% 515940 Food Svc Worker Sub 218,752 193,000 225,000 32,000 16.58%

515 Salaries/Wages - Substitutes $ 5,266,530 $ 4,440,163 $ 4,665,860 $ 225,697 5.08%

516210 Teacher Academic Supplement $ 754,743 $ 898,073 $ 898,073 - 0.00% 516211 Teacher Athletic Supplement 1,369,842 1,747,430 1,919,030 171,600 9.82% 516930 Food Svc Manager Supplement 31,175 44,150 - (44,150) -100.00% 516999 Other Salaries Supplement 2,086,474 1,698,022 1,914,188 216,166 12.73%

516 Supplements $ 4,242,235 $ 4,387,675 $ 4,731,291 $ 343,616 7.83%

517150 Director, SRP - - - - 0.00% 517160 Assistant Director, SRP - - - - 0.00% 517170 Supervisor SRP 56,515 - - - 0.00% 517190 Other Admin Staff, SRP 76,347 - - - 0.00% 517210 Teacher SRP 1,426,065 - - - 0.00% 517220 Librarian SRP 133,111 - - - 0.00% 517230 Guidance Counselor SRP 100,357 - - - 0.00% 517250 Inst Specialist SRP 55,150 - - - 0.00% 517260 Principal SRP 299,318 - - - 0.00% 517270 Assistant Principal SRP 136,978 - - - 0.00% 517290 Other Inst Staff SRP 42,434 - - - 0.00% 517295 Technology Integrator SRP - - - - 0.00% 517300 Other Professional SRP 57,457 - - - 0.00% 517320 Psychologist SRP 52,474 - - - 0.00% 517335 Edu Liaisons SRP 19,430 - - - 0.00% 517336 Occupational Phys Therapy SRP 61,673 - - - 0.00% 517340 Social Worker SRP 24,397 - - - 0.00% 517350 System Analyst Programmer SRP 30,883 - - - 0.00% 517420 Security Guards SRP - - - - 0.00% 517430 Tutor Monitor - SRP 9,198 - - - 0.00% 517500 Clerical SRP 146,004 - - - 0.00% 517510 Inst Aide SRP 136,391 - - - 0.00% 517560 Tech Resource Asst SRP - - - - 0.00% 517570 Clinical Aide SRP 16,494 - - - 0.00% 517610 Trades Crafts SRP 65,963 - - - 0.00% 517630 Facility Coordinator 13,146 - - - 0.00% 517810 Bus Driver SRP 91,351 - - - 0.00% 517820 Equipment Operator SRP 22,837 - - - 0.00% 517910 Custodian SRP 365,410 - - - 0.00% 517930 Food Svc Manager SRP - - - - 0.00%

517 Salaries/Wages - SRP $ 3,439,383 - - - 0.00%

519006 Annual Leave Payout $ 1,066,185 $ 425,000 $ 413,000 $ (12,000) -2.82% 519007 Sick Leave Payout 880,818 590,000 583,000 (7,000) -1.19% 519008 Personal Day Payout 650,943 407,500 416,500 9,000 2.21% 519997 Comp Plan - 3,948,739 - (3,948,739) -100.00% 519998 Salary Lapse - (5,267,930) (5,484,919) (216,989) 4.12% 519999 Other Salaries 1,727 249,500 249,500 - 0.00%

519 Other Salaries $ 2,599,673 $ 352,809 $ (3,822,919) $ (4,175,728) -1183.57%

51 Personal Services $ 328,160,681 $ 349,961,319 $ 358,808,532 $ 8,847,213 2.53%

25


FY2017 Adopted

FY2018 Approved


% Change

521000 FICA Expense $ 23,355,158 $ 25,921,463 $ 26,820,628 $ 899,165 3.47%

521 Social Security $ 23,355,158 $ 25,921,463 $ 26,820,628 $ 899,165 3.47%

522100 VRS Retirement $ 36,861,362 $ 49,923,259 $ 57,510,016 $ 7,586,757 15.20% 522110 VRS Hybrid Plan Contribution 4,290,530 - - - 0.00% 522111 VRS Retiree Healthcare Credit 2,945,912 - - - 0.00% 522200 Supplemental Retirement 10,305,625 2,500,000 5,600,000 3,100,000 124.00%

522 Retirement $ 54,403,428 $ 52,423,259 $ 63,110,016 $ 10,686,757 20.39%

523010 Anthem Ins Active $ 38,830,347 $ 46,693,726 $ 47,445,518 $ 751,792 1.61% 523011 Anthem Ins Retiree 4,477,971 5,528,880 5,530,400 1,520 0.03% 523040 Healthkeepers (490) - - - 0.00% 523045 Health Savings Account Exp 2,409,386 - - - 0.00% 523070 Dental Ins Active 1,010,077 692,657 1,376,035 683,378 98.66% 523092 Medicare Ins Expense 5,190,000 5,200,000 5,894,000 694,000 13.35% 523910 Health Insurance Reimb 297,969 - 344,286 344,286

523 Health Premiums $ 52,215,260 $ 58,115,263 $ 60,590,239 $ 2,474,976 4.26%

524100 VRS Group Life Insurance $ 3,546,846 $ 4,242,457 $ 4,407,942 $ 165,485 3.90% 524200 Other Employee Benefits 40,000 19,000 20,900 1,900 10.00%

524 Group Life Insurance $ 3,586,846 $ 4,261,457 $ 4,428,842 $ 167,385 3.93%

525000 VRS Hybrid Disability $ 108,667 - - - 0.00% 525 Disability Insurance $ 108,667 - - - 0.00%

526002 State Unemployment Ins Vec $ 121,606 $ 125,000 $ 125,000 - 0.00% 526 Unemployment Insurance $ 121,606 $ 125,000 $ 125,000 - 0.00%

527001 Workers Comp Indemnity $ 973,406 $ 44,040 $ 45,000 $ 960 2.18% 527002 Workers Comp Medical And Other 2,093,314 110,000 110,000 - 0.00% 527003 Workers Comp And Other Chgs 134,175 - 5,000 5,000

527004 Workers Comp Exp Year End Adj - 2,519,212 2,519,212 - 0.00% 527 Workers Compensation $ 3,200,895 $ 2,673,252 $ 2,679,212 $ 5,960 0.22%

528200 Education Tuition Assist $ 326,447 $ 380,000 $ 380,000 - 0.00% 528300 Car Allowances 12,500 12,000 12,000 - 0.00% 528400 Required Medical Exams 43,479 50,000 50,000 - 0.00% 528500 Other Post Employment Benefits 1,032,476 1,000,000 1,000,000 - 0.00%

528 Other Benefits $ 1,414,903 $ 1,442,000 $ 1,442,000 - 0.00%

52 Employee Benefits $ 138,406,763 $ 144,961,694 $ 159,195,937 $ 14,234,243 9.82%

531100 Professional Health Svcs $ 1,378,289 $ 890,875 $ 671,566 $ (219,309) -24.62%

531125 Assessment / Evaluation Services 54,500 170,000 154,500 (15,500) -9.12% 531127 Developmental Services - - - - 0.00% 531200 Accounting Auditing Finance 92,500 108,800 - (108,800) -100.00% 531300 Mgmt Consulting Svc 36,887 20,371 3,655 (16,716) -82.06% 531306 Consultant Svcs 32,298 - - - 0.00% 531307 Professional Inservice Training - 350 350 - 0.00% 531308 Professional Education Svc 202,105 337,758 223,025 (114,733) -33.97% 531402 Engineering Svcs 91,122 - 80,000 80,000

531500 Legal Svcs 145,718 218,210 215,710 (2,500) -1.15% 531700 Tech Svcs 80,458 195,670 269,088 73,418 37.52% 531701 Tech Support Svcs 8,650 20,000 20,000 - 0.00% 531999 Other Professional Svcs 609,166 475,788 697,352 221,564 46.57%

531 Professional Services $ 2,731,693 $ 2,437,822 $ 2,335,246 $ (102,576) -4.21%

26


FY2017 Adopted

FY2018 Approved


% Change

533100 Repair Maint $ 163 - - - 0.00% 533102 Bldg Repair Maint 1,002 - - - 0.00% 533103 Communicatn Equip Repair 1,300 - 500 500

533105 Computer Equip Repair Maint 323,205 650,000 650,000 - 0.00% 533112 Electrical Equip Repair Maint 1,200 - - - 0.00% 533131 Hvac Repair Maint 16,575 1,500 - (1,500) -100.00% 533149 Other Equip Repair Maint 1,102 - - - 0.00% 533152 Paving Repair Maint 1,004 - - - 0.00% 533156 Plumbing Equip Repair Maint - - - - 0.00% 533168 Roof Repair Maint 607,322 - - - 0.00% 533199 Other Repair Maint 38,791 58,960 55,430 (3,530) -5.99% 533200 Annual Maint Svc Contract - - - - 0.00% 533211 Copier Annual Maint Contract 3,921 5,300 5,300 - 0.00% 533231 Hvac Annual Maint Contract 857 1,250 1,500 250 20.00% 533275 Software Maint Annual Contract 40,101 39,035 92,600 53,565 137.22% 533299 Other Maint Svc Cont 3,940,886 3,320,722 2,797,839 (522,883) -15.75%

533 Maintenance Services $ 4,977,429 $ 4,076,767 $ 3,603,169 $ (473,598) -11.62%

534000 Transportation Svcs $ 4,193 - - - 0.00% 534 Transportation Services $ 4,193 - - - 0.00%

535000 Printing And Binding Svcs $ 108,100 $ 157,820 $ 134,300 $ (23,520) -14.90% 535 Printing & Binding $ 108,100 $ 157,820 $ 134,300 $ (23,520) -14.90%

536001 Media Advertising $ 32,424 $ 42,250 $ 35,700 $ (6,550) -15.50% 536002 Other Advertising - 2,000 - (2,000) -100.00%

536 Advertising $ 32,424 $ 44,250 $ 35,700 $ (8,550) -19.32%

537000 Laundry And Drycleaning Svcs $ 1,315 $ 2,450 $ 2,500 $ 50 2.04% 537 Laundry & Drycleaning $ 1,315 $ 2,450 $ 2,500 $ 50 2.04%

538100 Tuition Paid Division Instate $ 2,600,217 $ 2,702,470 $ 3,058,670 $ 356,200 13.18% 538300 Tuition Paid Private Schs 86,020 166,154 176,354 10,200 6.14%

538 Services from Other Govt $ 2,686,237 $ 2,868,624 $ 3,235,024 $ 366,400 12.77%

539002 Fingerprint Fees $ 9,213 $ 15,000 $ 15,000 - 0.00% 539008 Permits And Licenses 11,528 15,000 15,000 - 0.00% 539010 Indirect Cost Recovery 112,593 141,950 199,384 57,434 40.46% 539012 Training Svcs 44,986 13,960 20,400 6,440 46.13% 539016 Testing Svcs 33,647 21,000 21,000 - 0.00% 539020 Parent Involvement 74,856 55,000 55,000 - 0.00% 539027 Late Fee 10 - - - 0.00% 539030 Movement Of Trailers 84,031 150,000 250,000 100,000 66.67% 539040 Food Processing 590,686 390,000 600,000 210,000 53.85% 539090 Payment To Parents In Lieu Tra - - 1,000 1,000

539999 Other Contractual Svcs 9,136,548 13,956,920 13,791,304 (165,616) -1.19% 539 Contractual Services $ 10,098,098 $ 14,758,830 $ 14,968,088 $ 209,258 1.42%

53 Purchased Services $ 20,639,488 $ 24,346,563 $ 24,314,027 $ (32,536) -0.13%

541001 Incty IST Chgs $ 321,900 $ 321,700 - $ (321,700) -100.00%

541 Data Processing $ 321,900 $ 321,700 - $ (321,700) -100.00%

542000 Incty Fleet Vehicle Operation $ 6,242,135 $ 4,957,400 $ 6,237,800 $ 1,280,400 25.83% 542002 Incty Fleet Motor Pool 2,018 - 3,000 3,000

542006 Incty Fleet Fuel Sales 2,397,997 5,033,900 3,764,300 (1,269,600) -25.22% 542 Fleet Services $ 8,642,149 $ 9,991,300 $ 10,005,100 $ 13,800 0.14%

27


FY2017 Adopted

FY2018 Approved


% Change

543000 Incty Purchasing Chgs $ 581,900 $ 868,500 - $ (868,500) -100.00% 543 Central Purchasing $ 581,900 $ 868,500 - $ (868,500) -100.00%

544000 Incty Print Shop Chgs $ 255,217 $ 330,550 $ 312,275 $ (18,275) -5.53% 544 Central Printing $ 255,217 $ 330,550 $ 312,275 $ (18,275) -5.53%

545000 Incty Risk Mgmt Chgs - $ 200,000 $ 200,000 - 0.00% 545010 Incty Risk Mgmt Self Ins 4,247,200 4,229,859 4,271,300 41,441 0.98%

545 Risk Management $ 4,247,200 $ 4,429,859 $ 4,471,300 $ 41,441 0.94%

546010 Incty Sch Bus Chgs $ 331,291 $ 608,086 $ 537,815 $ (70,271) -11.56% 546030 Incty Sch Food Svc Admin 1,683,048 1,519,000 1,970,000 451,000 29.69% 546031 Incty Sch Food Svc Cty 41,869 15,000 11,000 (4,000) -26.67% 546100 Incty Accounting Chgs 515,000 633,600 - (633,600) -100.00% 546110 Incty Internal Audit Fee 93,700 94,900 - (94,900) -100.00% 546300 Incty Health Services 2,893,800 - - - 0.00% 546400 Incty Energy Mgmt Fees 38,200 46,700 - (46,700) -100.00% 546500 Incty Grounds Maint 1,777,600 1,829,500 - (1,829,500) -100.00% 546600 Incty Telephone Chgs 47,949 40,900 46,600 5,700 13.94% 546700 Incty Police Svcs 2,077,815 2,189,800 600 (2,189,200) -99.97% 546750 Incty Fireman Chgs 28,800 29,800 11,200 (18,600) -62.42% 546800 Incty Radio Shop Chgs 78,773 71,913 77,700 5,787 8.05% 546803 Incty Radio Shop Annual 177,720 178,400 178,400 - 0.00%

546 Intra County Services $ 9,785,565 $ 7,257,599 $ 2,833,315 $ (4,424,284) -60.96%

54 Internal Services $ 23,833,932 $ 23,199,508 $ 17,621,990 $ (5,577,518) -24.04%

551100 Electric Svcs $ 8,885,553 $ 9,802,500 $ 9,817,500 $ 15,000 0.15%

551110 Electric Svc Connection - - - - 0.00% 551210 Heating Natural Gas 817,909 1,695,573 1,697,073 1,500 0.09% 551211 Heating Gas 8,658 45,000 45,000 - 0.00% 551220 Heating Propane 135,217 200,000 200,000 - 0.00% 551310 Water Svc 368,987 418,350 375,000 (43,350) -10.36% 551320 Sewer Svc 436,752 371,850 415,000 43,150 11.60%

551 Utilities $ 10,653,075 $ 12,533,273 $ 12,549,573 $ 16,300 0.13%

552100 Postal Svcs $ 657,689 $ 717,069 $ 699,100 $ (17,969) -2.51% 552200 Private Courier Chgs - 1,030 1,000 (30) -2.91% 552300 Telecommunications 757,484 830,074 825,524 (4,550) -0.55% 552320 Wireless Phone Svc Chgs 211,311 225,190 279,060 53,870 23.92% 552330 Other Local Telephone Service 1,809 4,648 4,648 - 0.00% 552340 Data Lines 1,611,213 1,489,400 1,487,144 (2,256) -0.15%

552 Communications $ 3,239,507 $ 3,267,411 $ 3,296,476 $ 29,065 0.89%

553080 General Liability Premium $ 29,337 $ 29,500 $ 29,500 - 0.00% 553 Insurance $ 29,337 $ 29,500 $ 29,500 - 0.00%

554100 Lease Rent Equip $ 43,799 $ 75,391 $ 77,377 $ 1,986 2.63% 554200 Bldg Rent Or Lease 825,942 970,000 900,000 (70,000) -7.22% 554220 Facility Rental 10,449 7,300 8,784 1,484 20.33% 554240 Cold Storage Facility Rental 8,039 15,000 10,000 (5,000) -33.33% 554300 Other Leases Rentals - - - - 0.00%

554 Leases/Rentals $ 888,229 $ 1,067,691 $ 996,161 $ (71,530) -6.70%

555100 Mileage $ 388,078 $ 470,867 $ 472,554 $ 1,687 0.36% 555200 Education And Conferences 3,384 2,500 3,500 1,000 40.00% 555320 Lodging 8,116 16,174 6,500 (9,674) -59.81% 555410 Air Fares 3,695 8,500 5,500 (3,000) -35.29% 555500 Registration Fees 105,529 47,412 69,225 21,813 46.01%

28


FY2017 Adopted

FY2018 Approved


% Change

555600 Tolls Parking 1,631 533 1,353 820 153.85% 555700 Meals Per Diem 90 19,500 14,600 (4,900) -25.13% 555800 Misc Travel Exp 850,514 623,499 670,911 47,412 7.60%

555 Travel $ 1,361,037 $ 1,188,985 $ 1,244,143 $ 55,158 4.64%

556000 Contrib To Other Entities - $ 5,000 - $ (5,000) -100.00% 556 Contributions to Other Entity - $ 5,000 - $ (5,000) -100.00%

557110 Purchased Services - - - - 0.00% 557 Public Assistance Payments - - - - 0.00%

558100 Dues Association Membership $ 199,727 $ 222,621 $ 250,333 $ 27,712 12.45% 558300 Refunds 73 - - - 0.00% 558610 Other Chgs And Services 11,836 4,000 17,425 13,425 335.63% 558940 Business Meals 2,373 - 2,500 2,500

558 Miscellaneous Charges $ 214,009 $ 226,621 $ 270,258 $ 43,637 19.26%

559100 Other Fees And Charges $ 450 $ 15,500 $ 500 $ (15,000) -96.77% 559 Miscellaneous Fees and Charges $ 450 $ 15,500 $ 500 $ (15,000) -96.77%

55 Other Charges $ 16,385,643 $ 18,333,981 $ 18,386,611 $ 52,630 0.29%

560010 Office Supplies $ 378,941 $ 460,767 $ 435,281 $ (25,486) -5.53%

560012 Identification Supplies - 15,000 - (15,000) -100.00% 560013 Doc Svcs Printing Forms 51 - - - 0.00% 560014 Testing Supplies 10,562 12,711 16,000 3,289 25.88% 560020 Food And Food Srv Supplies - 5,000 5,000 - 0.00% 560021 Food 7,446,886 7,865,977 7,694,264 (171,713) -2.18% 560023 Usda Donated Foods 1,090,775 1,050,800 1,300,000 249,200 23.72% 560030 Agricultural Supplies 12,260 10,000 10,000 - 0.00% 560040 Medical And Lab Supplies - - - - 0.00% 560042 Medical Supplies 60,841 39,841 137,734 97,893 245.71% 560053 Janitorial Supplies 527,596 200,000 205,000 5,000 2.50% 560070 Repair Maint Supply 2,448,068 2,886,703 2,482,640 (404,063) -14.00% 560074 Ground Maint Supplies - - - - 0.00% 560081 Vehicle Fuel 711 - - - 0.00% 560091 Tires And Tubes 23,130 35,000 - (35,000) -100.00% 560096 Vehicle Parts - - - - 0.00% 560110 Uniforms 111,706 93,900 99,400 5,500 5.86% 560120 Books Subscriptions 584,542 464,126 459,914 (4,212) -0.91% 560121 Printing Supplies - - - - 0.00% 560123 Copier / Printer Supplies 557,305 441,395 513,385 71,990 16.31% 560133 Inst Supplies 2,760,485 4,458,202 4,897,367 439,165 9.85% 560134 Av Materials And Supplies 73,634 71,512 84,175 12,663 17.71% 560135 Training Supplies 7,337 - - - 0.00% 560136 Special Training 1 - - - 0.00% 560140 Other Operating Supplies 1,528,841 2,626,005 2,516,925 (109,080) -4.15% 560141 Exp Software 1,857,911 1,299,374 2,569,202 1,269,828 97.73% 560143 Safety Supplies - - - - 0.00% 560147 Electronic Subscriptions 2,965 2,700 1,200 (1,500) -55.56% 560149 Chemicals 4,088 - 5,000 5,000

560150 Merchandise For Resale - - - - 0.00% 560160 Textbooks 694,908 874,581 846,715 (27,866) -3.19% 560990 Other Materials And Supplies - - - - 0.00%

560 Supplies $ 20,183,542 $ 22,913,594 $ 24,279,202 $ 1,365,608 5.96%

29


FY2017 Adopted

FY2018 Approved


% Change

561002 Exp Site Improvement $ 76,373 - - - 0.00% 561010 Exp Mach And Equip 4,070 55,000 5,000 (50,000) -90.91% 561020 Exp Furniture And Equip Rpl 630,591 776,829 741,907 (34,922) -4.50% 561021 Exp Office Equip Rpl 4,276 5,000 5,000 - 0.00% 561040 Exp Telecom Equip Rpl 25 500 40,000 39,500 7900.00% 561070 Exp Computer Equip Rpl 690,575 75,300 5,850 (69,450) -92.23% 561080 Exp Education Equip Rpl 18,933 235,771 230,379 (5,392) -2.29% 561160 Exp Audio Visual Equip Rpl 815 1,500 1,000 (500) -33.33%

561 Expendable Equipment Replacement $ 1,425,657 $ 1,149,900 $ 1,029,136 $ (120,764) -10.50%

562020 Exp Furniture And Equip Add $ 170,079 $ 59,950 $ 34,134 $ (25,816) -43.06% 562021 Exp Office Equip Add 3,559 - 2,000 2,000

562030 Exp Radio Equip Add 700 500 500 - 0.00% 562040 Telecom Eq Exp Add 1,241 - - - 0.00% 562070 Exp Computer Equip Add 2,173,701 1,025,077 1,259,514 234,437 22.87% 562080 Exp Education Equip Add 766,593 296,895 282,046 (14,849) -5.00% 562160 Exp Audio Visual Equip Add 73,474 46,201 41,034 (5,167) -11.18%

562 Expendable Equipment Additional $ 3,189,348 $ 1,428,623 $ 1,619,228 $ 190,605 13.34%

563000 Inventory Purchases $ 14,768 - - - 0.00% 563 Encumbrance Carry Overs $ 14,768 - - - 0.00%

564010 Fund Balance Funded - $ 2,741,249 $ 2,252,927 $ (488,322) -17.81% 564 Unallocated Appropriation - $ 2,741,249 $ 2,252,927 $ (488,322) -17.81%

56 Materials & Supplies $ 24,813,315 $ 28,233,366 $ 29,180,493 $ 947,127 3.35%

570000 Pmt To Joint Operations $ 1,113,785 $ 1,185,869 $ 1,185,869 - 0.00%

570 Joint Payments $ 1,113,785 $ 1,185,869 $ 1,185,869 - 0.00%

57 Joint Operation Payments $ 1,113,785 $ 1,185,869 $ 1,185,869 - 0.00%

581010 Capital Mach And Equip Rpl $ 1,256,934 $ 2,500,000 $ 2,706,000 $ 206,000 8.24%

581020 Capital Furniture Fixture Rpl 871,155 - - - 0.00% 581035 Capital Security Equip - - - - 0.00% 581040 Capital Telecom Equip Rpl - - - - 0.00% 581050 Capital Passengr Vehicle Rpl 302,521 78,000 78,000 - 0.00% 581070 Capital Computer Equip Rpl - - - - 0.00% 581075 Capital Software Rpl 570,778 - - - 0.00% 581080 Capital Education Equip Rpl 492,296 - 9,000 9,000

581091 Capital Bus Rpl 8,542,390 1,657,300 1,907,300 250,000 15.08% 581 Capital Equipment Replacement $ 12,036,073 $ 4,235,300 $ 4,700,300 $ 465,000 10.98%

582010 Capital Mach And Equip Add $ 298,975 - $ 1,050,000 $ 1,050,000 582020 Capital Furniture Fixture Add 281,896 - - - 0.00%

582021 Capital Office Equip Add - - - - 0.00% 582050 Capital Passengr Vehicle Add - - - - 0.00% 582070 Capital Computer Equip Add 6,409,560 52,770 48,000 (4,770) -9.04% 582080 Capital Educational Equip Add 332,488 78,130 71,241 (6,889) -8.82% 582091 Capital Bus Add - - - - 0.00%

582 Capital Equipment Additional $ 7,322,919 $ 130,900 $ 1,169,241 $ 1,038,341 793.23%

583111 Site Improv $ 525,617 - - - 0.00% 583 Site Improvements $ 525,617 - - - 0.00%

584121 Bldg Improv $ 7,108 - - - 0.00% 584 Capital Other $ 7,108 - - - 0.00%

30


FY2017 Adopted

FY2018 Approved


% Change

58 Capital Outlay $ 19,891,717 $ 4,366,200 $ 5,869,541 $ 1,503,341 34.43%

591100 Bond Principal $ 28,055,651 $ 29,312,435 $ 31,337,099 $ 2,024,664 6.91%

591160 Lease Purchase Principal 4,401,922 4,091,909 4,572,456 480,547 11.74% 591200 Bond Interest 12,254,991 14,272,464 14,210,560 (61,904) -0.43% 591260 Lease Purchase Interest 166,387 224,092 173,385 (50,707) -22.63% 591300 Issuance Costs 603,468 - - - 0.00% 591900 Other Debt Exp 3,739 - - - 0.00%

591 Debt $ 45,486,158 $ 47,900,900 $ 50,293,500 $ 2,392,600 4.99%

59 Debt Services $ 45,486,158 $ 47,900,900 $ 50,293,500 $ 2,392,600 4.99%

612100 Trf To County CP Fund - - - - 0.00%

612 Transfer to Other Fund - - - - 0.00%

613300 Trf To CSA Fund $ 2,621,100 $ 2,897,900 $ 3,171,000 $ 273,100 9.42% 613 Transfer to County - Comp Services $ 2,621,100 $ 2,897,900 $ 3,171,000 $ 273,100 9.42%

618100 Trf To Sch Operations $ 300,000 - - - 0.00% 618200 Trf To Sch Special Rev Fund 469,835 463,900 450,400 (13,500) -2.91% 618300 Trf To Sch Food Svc Fund 1,103,142 - - - 0.00% 618800 Trf To Sch CP Fund 6,806,130 5,938,300 9,292,400 3,354,100 56.48%

618 Transfer to School Grants / CIP $ 8,679,107 $ 6,402,200 $ 9,742,800 $ 3,340,600 52.18%

61 Transfers $ 11,300,207 $ 9,300,100 $ 12,913,800 $ 3,613,700 38.86%

671000 Payment To Ref Bond Escrow Agt $ 91,860,353 - - - 0.00%

671 Other Bond Expenses $ 91,860,353 - - - 0.00%

67 Bonds $ 91,860,353 - - - 0.00%


31

Operating Fund

Revenue Sources

Operating Fund FY2016 FY2017 FY2018 FY17 to FY18 %


Local 10,280,944 8,376,000 8,488,100 112,100 1.34% State 239,816,375 248,844,000 265,232,700 16,388,700 6.59% State Sales Tax 60,640,194 63,400,200 63,219,400 (180,800) -0.29% Federal 416,323 396,500 419,200 22,700 5.73% Transfers 249,387,006 275,406,000 282,817,800 7,411,800 2.69% Transfer from CIP 67,435 - - - 0.00% Bond Refunding/Loan Proceeds 106,372,892 - - - 0.00% Beginning Balance 40,158,391 1,000,000 1,000,000 - 0.00%

Total Revenues 707,139,560 597,422,700 621,177,200 23,754,500 3.98%

Local$8.4

1.4%

State$248.8 41.6%

State Sales Tax$63.4

10.6%

Federal$0.4

0.1%


Beginning Balance

$1.0 0.2%


Local$8.5

1.4%

State$265.2 42.6%State Sales Tax

$63.2 10.2%

Federal$0.4

0.1%


Beginning Balance

$1.0 0.2%


32

Expenditures by Category – Operating Fund


FY2017 Adopted

FY2018 Approved


% Change

61 Instruction $ 398,324,887 $ 426,215,800 $ 448,188,027 $ 21,972,227 5.16% 62 Admin / Attendance & Health 19,758,069 22,442,000 20,225,200 (2,216,800) -9.88% 63 Pupil Transportation 37,460,930 33,052,300 34,519,215 1,466,915 4.44% 64 Operation & Maintenance 58,454,356 52,350,700 52,296,989 (53,711) -0.10% 68 Technology - Schools 17,965,815 15,461,000 15,654,269 193,269 1.25% 99 Debt Service 137,346,511 47,900,900 50,293,500 2,392,600 4.99%

Total Expenditures $ 669,310,568 $ 597,422,700 $ 621,177,200 $ 23,754,500 3.98%


Admin / Attendance &

Health$22.4 3.8%



$52.4 8.8%






Health$20.2 3.3%



$52.3 8.4%




33

Expenditures by Function – Operating Fund


FY2017 Adopted

FY2018 Approved


% Change

61111 Classroom Instruction $ 285,029,242 $ 305,950,204 $ 324,204,827 $ 18,254,623 5.97% 61112 Classroom Instr - ESL 4,912,210 5,146,501 5,380,501 234,000 4.55% 61113 Classroom Instr - Driver Ed 599,135 663,865 664,297 432 0.07% 61114 Clssrm Instr - Alternative Ed 2,395,893 2,577,763 2,818,090 240,327 9.32% 61115 Classroom Instr - Family Life 640,402 712,433 743,217 30,784 4.32% 61116 Classrm Instr - Gifted 4,149,219 4,356,484 4,695,048 338,564 7.77% 61117 Clssrm - Comprehensive Services 2,621,100 2,897,900 3,171,000 273,100 9.42% 61118 Clssrm - Specialty Center 1,100,322 923,218 1,011,012 87,794 9.51% 61119 Clssrm - Safety Net 942,499 1,274,664 1,233,478 (41,186) -3.23% 61120 Retiree Health Benefits 11,399,000 11,728,880 13,121,966 1,393,086 11.88% 61123 Classroom Instr - Detention Home 804,927 838,542 916,394 77,852 9.28% 61124 Clssrm Ins - Parent Resource Cnt 103,272 100,684 104,684 4,000 3.97% 61125 Clssrm - Career, Assessmt, Traing 266,899 263,052 271,779 8,727 3.32% 61143 Clssrm Inst - Tech Coord Studies 907,433 899,300 925,439 26,139 2.91% 61160 Clssrm Instr - Summer School 1,656,678 1,826,346 1,825,416 (930) -0.05% 61171 Classroom Instr - Adult Ed 492,645 378,503 394,821 16,318 4.31% 61211 Student Support - Guidance Adm 179,732 185,576 193,096 7,520 4.05% 61212 Student Support - Guidance Ser 13,019,113 13,741,920 14,299,806 557,886 4.06% 61213 Student Spprt - Student Conduct 476,716 606,341 621,921 15,580 2.57% 61214 Stu Supp - Pre - Referral Serv - 143,933 150,288 6,355 4.42% 61215 Student Support - Record Maint 2,308 7,738 7,738 - 0.00% 61222 Student Spprt - Soc Worker Ser 1,953,801 2,212,257 2,349,752 137,495 6.22% 61230 Stdnt - Homebound 1,167,076 1,413,229 1,383,185 (30,044) -2.13% 61311 Staff Support - Administration 5,173,660 5,828,221 6,437,110 608,889 10.45% 61312 Staff Support - Mgt & Direction 2,951,728 3,259,029 3,382,357 123,328 3.78% 61313 Professional Development 1,752,386 2,109,689 2,131,872 22,183 1.05% 61321 Staff Support - Library Admin 503,063 526,266 546,336 20,070 3.81% 61322 Staff Support - Library Services 8,373,610 9,277,821 9,372,182 94,361 1.02% 61343 Staff Suprt - Tech Coord 458,166 494,076 501,623 7,547 1.53% 61347 Staff Support - Leadership 69,065 - - - 0.00% 61411 School Site Management 32,707,408 36,040,192 35,665,363 (374,829) -1.04% 61611 Instruction - Budgetary Control 11,516,178 9,831,173 9,663,429 (167,744) -1.71% 62111 School Board Management & Dir 448,173 450,472 453,712 3,240 0.72% 62121 Office Of Superintendent 777,152 700,105 585,489 (114,616) -16.37% 62123 School Board Attorney 167,418 202,299 355,426 153,127 75.69% 62126 Business & Govt Relations - - - - 0.00% 62127 Sb Chief Operations Office 119,789 196,901 205,039 8,138 4.13% 62131 Information Services M&d 824,574 1,080,269 1,016,036 (64,233) -5.95% 62134 Community Rel Internal Ser 6,497 60,891 60,891 - 0.00% 62141 Human Resources - Mgt & Dir 297,607 306,434 189,798 (116,636) -38.06% 62142 Human Resources - Personnel 1,828,845 1,878,406 1,949,977 71,571 3.81% 62143 Hr - Compensation & Benefits 771,200 858,326 885,574 27,248 3.17% 62145 Human Res - Recertification 7,000 10,000 10,000 - 0.00% 62146 Human Resources - Wellness 250,672 193,451 198,484 5,033 2.60% 62148 Human Res - Systems 78,888 78,007 86,459 8,452 10.83% 62151 Planning Mgt & Direction 154,011 135,766 147,256 11,490 8.46% 62155 Research And Evaluation 882,517 916,794 1,090,629 173,835 18.96% 62158 Sch Impr / Tech - - - - 0.00% 62161 Finance - Asst Supt 381,424 260,594 192,808 (67,786) -26.01% 62162 Finance - Manangemnt & Budget 532,829 594,400 618,462 24,062 4.05% 62163 Finance - Finance / Payroll 2,024,217 2,303,051 1,429,593 (873,458) -37.93% 62164 Finance - Technology 226,921 226,005 209,335 (16,670) -7.38% 62167 Fin - Internal Auditor 93,700 94,900 - (94,900) -100.00% 62168 Finance - Purchasing 628,073 918,274 74,242 (844,032) -91.92% 62169 Adm / A&h - Budgetary Control 150,688 652,355 433,507 (218,848) -33.55% 62181 Fin - School CIP Management 680,891 994,813 - (994,813) -100.00% 62211 Pupil Services Administration 359,801 99,236 277,366 178,130 179.50% 62222 Pupil Services Medical 5,430,461 6,337,950 6,795,816 457,866 7.22% 62233 Pupil Serv Psychological Ser 2,634,722 2,892,301 2,959,301 67,000 2.32%

34


FY2017 Adopted

FY2018 Approved


% Change

63100 Pupil Transportation - Admin 1,107,080 1,145,539 1,189,869 44,330 3.87% 63200 Pupil Trans - Vehicle Oper 27,593,273 22,233,461 23,529,258 1,295,797 5.83% 63400 Pupil Transp - Vehicle Maint 8,046,884 9,020,876 8,453,224 (567,652) -6.29% 63900 Pupil Transport - Budget Control 713,694 652,424 1,346,864 694,440 106.44% 64100 O & M - Administration 1,259,849 1,396,867 1,999,518 602,651 43.14% 64220 O & M - Building Services 16,507,745 15,225,851 15,015,477 (210,374) -1.38% 64221 O & M - Build Ser - Suprvr 465,264 462,806 478,072 15,266 3.30% 64222 O & M - Build Ser - Trades - - - - 0.00% 64223 O & M - Build Ser - Equip Op 11 - - - 0.00% 64224 O & M - Bldg Serv - Rental 103,677 21,521 21,530 9 0.04% 64226 O & M - Bldg Rent - P & R 37,589 - - - 0.00% 64227 O & M - Rental Staffing 165,074 - 126,200 126,200

64230 O & M - Utilities 11,687,444 13,614,043 12,336,000 (1,278,043) -9.39% 64240 O & M Building Maintenance 9,165,567 6,987,200 6,018,804 (968,396) -13.86% 64241 O&M Bldg Maint - Hvac 1,116,216 1,232,159 1,126,942 (105,217) -8.54% 64242 O & M Maint - Plumbing 396,561 452,314 379,734 (72,580) -16.05% 64243 O & M Maint - Boilers 261,637 245,499 324,038 78,539 31.99% 64244 O & M Maint - Electricians 471,907 464,268 478,681 14,413 3.10% 64245 O & M Maint Water Treatment 100,042 101,176 103,882 2,706 2.67% 64246 O & M Maint Energy Monitoring 254,442 296,061 304,124 8,063 2.72% 64247 O & M Maint Kitchen Equip 402,322 444,564 117,468 (327,096) -73.58% 64248 O & M Maint Carpentry 289,361 297,143 313,128 15,985 5.38% 64249 O&M Maint - Signs & Cabinets 66,318 67,251 69,100 1,849 2.75% 64250 O&M Maint Roofing 235,857 237,606 244,092 6,486 2.73% 64252 O&M Maint Mobile Classroom 149,645 190,861 42,181 (148,680) -77.90% 64253 O&M Maint - Locksmith 186,238 186,358 61,615 (124,743) -66.94% 64254 O&M Maint - Fire / Shop Eq 126,750 120,604 123,890 3,286 2.72% 64255 O&M Maint - Painting 165,586 202,331 213,998 11,667 5.77% 64256 O&M Maint Welding - - 64,811 64,811

64257 O&M Maint Pest Control 73,449 110,633 111,996 1,363 1.23% 64258 O&M Maint Asbestos 63,190 62,272 63,975 1,703 2.73% 64259 O&M Maint Glass Repair 129,116 196,928 129,204 (67,724) -34.39% 64260 O&M Maint Masonry 59,599 60,940 58,481 (2,459) -4.04% 64261 O&M Maint - Av Equip Rep 195,187 314,704 255,315 (59,389) -18.87% 64262 O&M Maint - Office Mach Rep 363,813 411,613 321,368 (90,245) -21.92% 64263 O&M Maint - Small Motor Repair 55,822 55,735 57,241 1,506 2.70% 64264 O & M - Vehicle Maintenance 60,923 60,657 62,311 1,654 2.73% 64266 O & M Bld Maint - Eq Oper 333,285 411,269 119,300 (291,969) -70.99% 64290 O&M Environmental Health 346,809 397,098 699,258 302,160 76.09% 64320 O & M Grounds 1,789,860 1,839,500 10,000 (1,829,500) -99.46% 64520 O & M - Vehicle Services 1,223,639 1,302,870 1,269,961 (32,909) -2.53% 64600 O & M - Security Services 654,617 770,187 1,451,587 681,400 88.47% 64710 Warehouse Services 47,924 45,000 45,000 - 0.00% 64730 O&M - Warehouse Operations 457,864 693,430 732,916 39,486 5.69% 64740 O&M Wh - Postal Operations 790,768 828,564 833,368 4,804 0.58% 64900 O&M Budgetary Control 8,193,389 2,542,817 6,112,423 3,569,606 140.38% 68100 Technology Classroom 5,653,158 46,031 46,375 344 0.75% 68142 Classroom Instr - Technology 810,189 956,220 845,686 (110,534) -11.56% 68200 Technology Instr Support 8,658,714 8,564,514 8,807,906 243,392 2.84% 68300 Technology Administration 2,843,756 5,894,235 5,954,302 60,067 1.02% 95000 Ds Debt Service 137,346,511 47,900,900 50,293,500 2,392,600 4.99%


35

Expenditures by Object – Operating Fund


FY2017 Adopted

FY2018 Approved


% Change

511110 Board Member $ 84,533 $ 85,081 $ 86,785 $ 1,704 2.00% 511120 Superintendent 235,245 190,000 193,800 3,800 2.00% 511130 Assistant Superintendent 564,460 638,244 596,820 (41,424) -6.49% 511150 Director FT 2,312,537 2,444,398 2,495,444 51,046 2.09% 511160 Asst Director FT 1,693,281 2,042,189 1,876,972 (165,217) -8.09% 511170 Supervisor FT 1,098,856 1,667,173 1,524,538 (142,635) -8.56% 511180 Tech Database Admin 203,406 207,474 213,698 6,224 3.00% 511190 Other Admin Staff 620,905 907,980 965,124 57,144 6.29% 511210 Teacher FT 185,563,986 200,707,011 210,317,818 9,610,807 4.79% 511220 Librarian FT 4,399,086 5,193,199 5,149,805 (43,394) -0.84% 511230 Guidance Counselor FT 8,463,621 9,050,339 9,224,762 174,423 1.93% 511250 Inst Specialist FT 2,089,284 2,403,138 2,439,360 36,222 1.51% 511260 Principal FT 4,859,340 6,031,843 6,548,712 516,869 8.57% 511270 Assistant Principal FT 6,454,627 7,200,917 7,610,825 409,908 5.69% 511280 Admin Asst FT 1,639,063 1,764,914 2,019,733 254,819 14.44% 511290 Other Inst Staff FT 432,408 599,079 601,058 1,979 0.33% 511295 Technology Integrator 1,977,183 2,098,607 2,095,938 (2,669) -0.13% 511300 Other Professional FT 2,176,077 2,624,671 2,851,616 226,945 8.65% 511310 Nurse FT 372,301 2,340,848 3,006,354 665,506 28.43% 511320 Psychologist FT 1,783,362 2,012,964 2,033,589 20,625 1.02% 511333 Ed Diagnostician FT 667,255 716,514 707,491 (9,023) -1.26% 511335 Edu Liaisons FT 1,040,049 1,135,711 1,032,294 (103,417) -9.11% 511336 Occup Phys Therapy FT 1,062,428 1,275,675 1,264,676 (10,999) -0.86% 511340 Social Worker FT 1,357,161 1,563,221 1,642,535 79,314 5.07% 511350 System Analyst Programmer FT 3,173,995 3,395,561 3,499,932 104,371 3.07% 511370 Accountant Auditor 360,601 450,041 443,907 (6,134) -1.36% 511420 Security Guard FT 353,128 392,621 407,790 15,169 3.86% 511430 Tutor Monitor 524,082 590,746 593,914 3,168 0.54% 511480 Hearing Imp Interpreter FT 642,667 724,420 740,464 16,044 2.21% 511500 Clerical FT 11,100,899 11,948,448 11,874,048 (74,400) -0.62% 511510 Inst Aide FT 12,366,258 13,689,824 14,038,874 349,050 2.55% 511560 Tech Resource Asst FT 533,710 543,259 528,043 (15,216) -2.80% 511570 Clinic Aide FT 1,027,850 1,157,856 1,018,077 (139,779) -12.07% 511580 Printer FT 163,406 166,673 171,675 5,002 3.00% 511610 Trades Crafts FT 4,039,583 4,724,383 4,297,353 (427,030) -9.04% 511630 Facility Coordinator 1,597,052 1,799,631 1,732,277 (67,354) -3.74% 511810 Bus Driver FT 9,953,378 10,908,740 11,550,784 642,044 5.89% 511820 Equip Operator FT 322,532 305,138 90,240 (214,898) -70.43% 511840 Service Crew - 140,017 375,410 235,393 168.12% 511910 Custodian FT 3,282,589 408,674 280,343 (128,331) -31.40% 511920 Warehouse FT 486,391 496,830 361,497 (135,333) -27.24%

511 Salaries/Wages - Regular $ 281,078,575 $ 306,744,052 $ 318,504,375 $ 11,760,323 3.83%

512000 Salaries And Wages OT $ 3,001,901 $ 73,790 $ 76,150 $ 2,360 3.20% 512500 Clerical Overtime 195 9,392 13,398 4,006 42.65% 512510 Inst Aide OT - 601,800 603,000 1,200 0.20% 512580 Printer OT - 765 1,965 1,200 156.86% 512610 Trades Crafts OT - 90,000 100,000 10,000 11.11% 512810 Bus Driver OT - 1,548,360 1,670,267 121,907 7.87% 512820 Equipment Operator OT - 10,200 - (10,200) -100.00% 512920 Warehouse OT - 11,526 5,000 (6,526) -56.62%

512 Salaries/Wages - Overtime $ 3,002,096 $ 2,345,833 $ 2,469,780 $ 123,947 5.28%

513150 Director PT - - - - 0.00% 513210 Teacher PT 1,873,160 2,703,939 3,062,464 358,525 13.26% 513220 Librarian PT 36,777 47,090 87,277 40,187 85.34% 513230 Guidance Counselor PT 173,795 208,412 290,743 82,331 39.50% 513290 Other Inst Staff PT - - 22,438 22,438

513300 Other Professional Pr 65,877 67,195 69,210 2,015 3.00%

36


FY2017 Adopted

FY2018 Approved


% Change

513310 Nurse PT - 45,487 - (45,487) -100.00% 513336 Occupational Phys Therapy PT 95,384 127,026 130,834 3,808 3.00% 513350 System Analyst Programmer PT 46,215 47,139 48,554 1,415 3.00% 513510 Inst Aide PT 18,915 18,899 25,560 6,661 35.25% 513560 Tech Resource Asst PT 36,148 75,521 41,717 (33,804) -44.76% 513580 Printer PT 667 - - - 0.00% 513610 Trades Crafts PT (671) - - - 0.00% 513910 Custodian PT - - - - 0.00%

513 Salaries/Wages - Part-time $ 2,346,266 $ 3,340,708 $ 3,778,797 $ 438,089 13.11%

514000 Temp Wages Long Term Absences $ 85 - $ 150,000 $ 150,000 514130 Temp Asst Superintendent - - - - 0.00%

514150 Director Temp 50,020 52,139 52,139 - 0.00% 514160 Asst Director Temp - - - - 0.00% 514190 Other Administrative Temporary - - - - 0.00% 514210 Teacher Temp 4,268,977 5,280,415 4,689,709 (590,706) -11.19% 514220 Librarian Temp 45,191 45,000 45,000 - 0.00% 514230 Guidance Counselor Temp 37,524 - - - 0.00% 514250 Instruct Specialist, Temporary 22,593 - - - 0.00% 514260 Principal Temp 82,430 - - - 0.00% 514270 Asst Principal Temp 273,480 260,000 260,000 - 0.00% 514280 Admin Asst - Temp 12,595 - - - 0.00% 514290 Other Instructional - Temp - 5,000 5,000 - 0.00% 514300 Other Professional Temp 27,427 28,142 25,000 (3,142) -11.16% 514310 Nurse Temp 9,945 51,700 47,675 (4,025) -7.79% 514320 Psychologist Temporary 56,554 60,000 60,000 - 0.00% 514333 Ed Diagnotician Temp 13,782 - - - 0.00% 514336 OT / PT Temporary 4,235 - - - 0.00% 514370 Accountant Auditor Temp 25,349 - - - 0.00% 514420 Security Guard Temp 28,788 37,535 37,535 - 0.00% 514480 Hearing Imp Interpreter Temp 16,985 - - - 0.00% 514490 Esol Interpreter Temp 5,035 13,000 13,000 - 0.00% 514500 Clerical Temp 209,734 170,850 174,667 3,817 2.23% 514510 Inst Aide Temp 187,832 181,000 181,000 - 0.00% 514570 Clinical Aide Temp 2,703 - - - 0.00% 514580 Printer Temp 1,501 3,000 4,000 1,000 33.33% 514610 Trades Crafts Temp 44,539 45,000 45,000 - 0.00% 514810 Bus Driver Temp 239,541 370,000 250,000 (120,000) -32.43% 514910 Custodian Temp 150,854 - - - 0.00% 514920 Warehouse Temp - 6,500 - (6,500) -100.00% 514998 Other Sal Nonexempt Temp 65,791 30,000 66,000 36,000 120.00% 514999 Other Salaries Temp 383,062 345,000 385,000 40,000 11.59%

514 Salaries/Wages - Temporary $ 6,266,551 $ 6,984,281 $ 6,490,725 $ (493,556) -7.07%

515210 Teacher Sub $ 3,954,271 $ 3,590,282 $ 3,895,810 $ 305,528 8.51% 515220 Librarian Sub 80,233 - - - 0.00% 515310 Nurse Sub - - - - 0.00% 515420 Security Guard Sub 144 - - - 0.00% 515430 Tutor Monitor Substitute 4,754 7,020 - (7,020) -100.00% 515471 Center Based Edu Sub - - - - 0.00% 515510 Inst Aide Sub 175,355 160,500 96,000 (64,500) -40.19% 515560 Tech Resource Asst Sub 12,524 20,000 - (20,000) -100.00% 515570 Clinical Aide Sub 43,865 37,504 19,100 (18,404) -49.07% 515810 Bus Driver Sub 366,341 389,907 388,000 (1,907) -0.49% 515910 Custodian Sub 152,387 - - - 0.00%

515 Salaries/Wages - Substitutes $ 4,789,874 $ 4,205,213 $ 4,398,910 $ 193,697 4.61%

516210 Teacher Academic Supplement $ 754,743 $ 898,073 $ 898,073 - 0.00% 516211 Teacher Athletic Supplement 1,369,842 1,747,430 1,919,030 171,600 9.82% 516999 Other Salaries Supplement 1,344,546 1,052,907 1,238,815 185,908 17.66%

516 Supplements $ 3,469,132 $ 3,698,410 $ 4,055,918 $ 357,508 9.67%

37


FY2017 Adopted

FY2018 Approved


% Change

517150 Director, SRP - - - - 0.00% 517160 Assistant Director, SRP - - - - 0.00% 517170 Supervisor SRP 56,515 - - - 0.00% 517190 Other Admin Staff, SRP 76,347 - - - 0.00% 517210 Teacher SRP 1,388,699 - - - 0.00% 517220 Librarian SRP 133,111 - - - 0.00% 517230 Guidance Counselor SRP 100,357 - - - 0.00% 517250 Inst Specialist SRP 55,150 - - - 0.00% 517260 Principal SRP 299,318 - - - 0.00% 517270 Assistant Principal SRP 136,978 - - - 0.00% 517290 Other Inst Staff SRP 42,434 - - - 0.00% 517295 Technology Integrator SRP - - - - 0.00% 517300 Other Professional SRP 57,457 - - - 0.00% 517320 Psychologist SRP 52,474 - - - 0.00% 517335 Edu Liaisons SRP 19,430 - - - 0.00% 517336 Occupational Phys Therapy SRP 61,673 - - - 0.00% 517340 Social Worker SRP 24,397 - - - 0.00% 517350 System Analyst Programmer SRP 30,883 - - - 0.00% 517420 Security Guards SRP - - - - 0.00% 517430 Tutor Monitor - SRP 9,198 - - - 0.00% 517500 Clerical SRP 146,004 - - - 0.00% 517510 Inst Aide SRP 136,391 - - - 0.00% 517560 Tech Resource Asst SRP - - - - 0.00% 517570 Clinical Aide SRP 16,494 - - - 0.00% 517610 Trades Crafts SRP 65,963 - - - 0.00% 517630 Facility Coordinator 13,146 - - - 0.00% 517810 Bus Driver SRP 91,351 - - - 0.00% 517820 Equipment Operator SRP 22,837 - - - 0.00% 517910 Custodian SRP 365,410 - - - 0.00%

517 Salaries/Wages - SRP $ 3,402,017 - - - 0.00%

519006 Annual Leave Payout $ 1,058,835 $ 420,000 $ 400,000 $ (20,000) -4.76% 519007 Sick Leave Payout 865,463 580,000 575,000 (5,000) -0.86% 519008 Personal Day Payout 634,683 405,000 415,000 10,000 2.47% 519997 Comp Plan - 3,704,900 - (3,704,900) -100.00% 519998 Salary Lapse - (5,017,930) (5,234,919) (216,989) 4.32% 519999 Other Salaries - 249,500 249,500 - 0.00%

519 Other Salaries $ 2,558,981 $ 341,470 $ (3,595,419) $ (3,936,889)

-1152.92

%

51 Personal Services $ 306,913,491 $ 327,659,967 $ 336,103,086 $ 8,443,119 2.58%

521000 FICA Expense $ 21,835,108 $ 24,259,781 $ 25,132,385 $ 872,604 3.60%

521 Social Security $ 21,835,108 $ 24,259,781 $ 25,132,385 $ 872,604 3.60%

522100 VRS Retirement $ 34,795,483 $ 47,250,733 $ 54,407,438 $ 7,156,705 15.15% 522110 VRS Hybrid Plan Contribution 4,080,288 - - - 0.00% 522111 VRS Retiree Healthcare Credit 2,777,450 - - - 0.00% 522200 Supplemental Retirement 10,187,043 2,500,000 5,600,000 3,100,000 124.00%

522 Retirement $ 51,840,265 $ 49,750,733 $ 60,007,438 $ 10,256,705 20.62%

523010 Anthem Ins Active $ 36,536,320 $ 44,160,360 $ 44,723,700 $ 563,340 1.28% 523011 Anthem Ins Retiree 4,477,971 5,528,880 5,530,400 1,520 0.03% 523040 Healthkeepers - - - - 0.00% 523045 Health Savings Account Exp 2,272,827 - - - 0.00% 523070 Dental Ins Active 970,603 652,650 1,336,755 684,105 104.82% 523092 Medicare Ins Expense 5,190,000 5,200,000 5,894,000 694,000 13.35%

38


FY2017 Adopted

FY2018 Approved


% Change

523910 Health Insurance Reimb 297,969 - 344,286 344,286 523 Health Premiums $ 49,745,690 $ 55,541,890 $ 57,829,141 $ 2,287,251 4.12%

524100 VRS Group Life Insurance $ 3,353,139 $ 4,018,200 $ 4,172,189 $ 153,989 3.83% 524200 Other Employee Benefits 40,000 19,000 20,900 1,900 10.00%

524 Group Life Insurance $ 3,393,139 $ 4,037,200 $ 4,193,089 $ 155,889 3.86%


526002 State Unemployment Ins Vec $ 121,606 $ 125,000 $ 125,000 - 0.00% 526 Unemployment Insurance $ 121,606 $ 125,000 $ 125,000 - 0.00%

527001 Workers Comp Indemnity $ 834,923 - - - 0.00% 527002 Workers Comp Medical And Other 1,903,680 - - - 0.00% 527003 Workers Comp And Other Chgs 101,927 - - - 0.00% 527004 Workers Comp Exp Year End Adj - 2,519,212 2,519,212 - 0.00%

527 Workers Compensation $ 2,840,531 $ 2,519,212 $ 2,519,212 - 0.00%

528200 Education Tuition Assist $ 326,447 $ 380,000 $ 380,000 - 0.00% 528300 Car Allowances 12,500 12,000 12,000 - 0.00% 528400 Required Medical Exams 43,479 50,000 50,000 - 0.00% 528500 Other Post Employment Benefits 1,032,476 1,000,000 1,000,000 - 0.00%

528 Other Benefits $ 1,414,903 $ 1,442,000 $ 1,442,000 - 0.00%

52 Employee Benefits $ 131,294,495 $ 137,675,816 $ 151,248,265 $ 13,572,449 9.86%

531100 Professional Health Svcs $ 1,234,252 $ 885,875 $ 666,566 $ (219,309) -24.76%

531125 Assessment / Evaluation Services 54,500 170,000 154,500 (15,500) -9.12% 531127 Developmental Services - - - - 0.00% 531200 Accounting Auditing Finance 92,500 102,800 - (102,800) -100.00% 531300 Mgmt Consulting Svc 35,035 17,000 2,000 (15,000) -88.24% 531306 Consultant Svcs 32,298 - - - 0.00% 531307 Professional Inservice Trainin - 350 350 - 0.00% 531308 Professional Education Svc 138,945 292,932 177,699 (115,233) -39.34% 531500 Legal Svcs 145,718 218,210 215,710 (2,500) -1.15% 531700 Tech Svcs 77,544 195,670 264,088 68,418 34.97% 531701 Tech Support Svcs 8,650 20,000 20,000 - 0.00% 531999 Other Professional Svcs 501,188 239,528 661,602 422,074 176.21%

531 Professional Services $ 2,320,629 $ 2,142,365 $ 2,162,515 $ 20,150 0.94%

533105 Computer Equip Repair Maint $ 323,205 $ 650,000 $ 650,000 - 0.00% 533168 Roof Repair Maint 607,322 - - - 0.00% 533199 Other Repair Maint 37,189 58,110 55,430 (2,680) -4.61% 533211 Copier Annual Maint Contract 3,921 5,300 5,300 - 0.00% 533275 Software Maint Annual Contract 39,870 39,035 37,600 (1,435) -3.68% 533299 Other Maint Svc Cont 3,643,886 3,083,522 2,558,839 (524,683) -17.02%

533 Maintenance Services $ 4,655,392 $ 3,835,967 $ 3,307,169 $ (528,798) -13.79%

534000 Transportation Svcs $ 3,293 - - - 0.00% 534 Transportation Services $ 3,293 - - - 0.00%


536001 Media Advertising $ 13,059 $ 22,250 $ 22,200 $ (50) -0.22% 536 Advertising $ 13,059 $ 22,250 $ 22,200 $ (50) -0.22%

538100 Tuition Paid Division Instate $ 2,598,242 $ 2,702,470 $ 3,058,670 $ 356,200 13.18% 39


FY2017 Adopted

FY2018 Approved


% Change

538300 Tuition Paid Private Schs 70,000 166,154 176,354 10,200 6.14% 538 Services from Other Govt $ 2,668,242 $ 2,868,624 $ 3,235,024 $ 366,400 12.77%

539008 Permits And Licenses $ 11,528 $ 15,000 $ 15,000 - 0.00% 539012 Training Svcs 22,319 13,460 19,900 6,440 47.85% 539016 Testing Svcs 33,647 21,000 21,000 - 0.00% 539030 Movement Of Trailers 84,031 150,000 250,000 100,000 66.67% 539090 Payment To Parents In Lieu Tra - - 1,000 1,000

539999 Other Contractual Svcs 8,437,718 12,485,401 12,751,239 265,838 2.13% 539 Contractual Services $ 8,589,243 $ 12,684,861 $ 13,058,139 $ 373,278 2.94%

53 Purchased Services $ 18,348,285 $ 21,693,387 $ 21,904,347 $ 210,960 0.97%

541001 Incty IST Chgs $ 321,900 $ 302,690 - $ (302,690) -100.00%

541 Data Processing $ 321,900 $ 302,690 - $ (302,690) -100.00%

542000 Incty Fleet Vehicle Operation $ 6,239,394 $ 4,951,900 $ 6,224,200 $ 1,272,300 25.69% 542002 Incty Fleet Motor Pool 2,018 - 3,000 3,000

542006 Incty Fleet Fuel Sales 2,393,451 5,026,900 3,752,300 (1,274,600) -25.36% 542 Fleet Services $ 8,634,863 $ 9,978,800 $ 9,979,500 $ 700 0.01%



545000 Incty Risk Mgmt Chgs - $ 200,000 $ 200,000 - 0.00% 545010 Incty Risk Mgmt Self Ins 4,239,452 4,204,659 4,263,214 58,555 1.39%

545 Risk Management $ 4,239,452 $ 4,404,659 $ 4,463,214 $ 58,555 1.33%

546010 Incty Sch Bus Chgs $ 63,214 $ 73,407 $ 95,992 $ 22,585 30.77% 546100 Incty Accounting Chgs 454,550 573,150 - (573,150) -100.00% 546110 Incty Internal Audit Fee 93,700 94,900 - (94,900) -100.00% 546300 Incty Health Services 2,893,800 - - - 0.00% 546400 Incty Energy Mgmt Fees 38,200 46,700 - (46,700) -100.00% 546500 Incty Grounds Maint 1,777,600 1,829,500 - (1,829,500) -100.00% 546600 Incty Telephone Chgs 47,949 40,900 46,600 5,700 13.94% 546700 Incty Police Svcs 2,077,815 2,189,800 600 (2,189,200) -99.97% 546750 Incty Fireman Chgs 28,800 29,800 11,200 (18,600) -62.42% 546800 Incty Radio Shop Chgs 76,173 71,913 77,700 5,787 8.05% 546803 Incty Radio Shop Annual 177,720 178,400 178,400 - 0.00%

546 Intra County Services $ 7,729,522 $ 5,128,470 $ 410,492 $ (4,717,978) -92.00%

54 Internal Services $ 21,708,983 $ 20,948,959 $ 15,124,326 $ (5,824,633) -27.80%

551100 Electric Svcs $ 8,871,499 $ 9,802,500 $ 9,802,500 - 0.00%

551110 Electric Svc Connection - - - - 0.00% 551210 Heating Natural Gas 816,872 1,695,573 1,695,573 - 0.00% 551211 Heating Gas 8,628 45,000 45,000 - 0.00% 551220 Heating Propane 135,217 200,000 200,000 - 0.00% 551310 Water Svc 368,987 418,350 375,000 (43,350) -10.36% 551320 Sewer Svc 436,752 371,850 415,000 43,150 11.60%

551 Utilities $ 10,637,954 $ 12,533,273 $ 12,533,073 $ (200) 0.00%

40


FY2017 Adopted

FY2018 Approved


% Change

552100 Postal Svcs $ 645,462 $ 691,569 $ 677,600 $ (13,969) -2.02% 552200 Private Courier Chgs - 1,030 1,000 (30) -2.91% 552300 Telecommunications 756,076 819,224 814,524 (4,700) -0.57% 552320 Wireless Phone Svc Chgs 203,003 216,090 268,460 52,370 24.24% 552330 Other Local Telephone Service - 3,148 3,148 - 0.00% 552340 Data Lines 1,611,213 1,489,400 1,487,144 (2,256) -0.15%

552 Communications $ 3,215,754 $ 3,220,461 $ 3,251,876 $ 31,415 0.98%

553080 General Liability Premium $ 29,337 $ 29,500 $ 29,500 - 0.00% 553 Insurance $ 29,337 $ 29,500 $ 29,500 - 0.00%

554100 Lease Rent Equip $ 43,799 $ 75,391 $ 77,377 $ 1,986 2.63% 554200 Bldg Rent Or Lease 11,820 - - - 0.00% 554220 Facility Rental 4,808 800 1,784 984 123.00% 554300 Other Leases Rentals - - - - 0.00%

554 Leases/Rentals $ 60,426 $ 76,191 $ 79,161 $ 2,970 3.90%

555100 Mileage $ 320,014 $ 397,267 $ 401,054 $ 3,787 0.95% 555200 Education And Conferences 3,366 2,500 3,000 500 20.00% 555320 Lodging - - - - 0.00% 555410 Air Fares - - - - 0.00% 555500 Registration Fees 54,796 14,125 47,938 33,813 239.38% 555600 Tolls Parking 1,611 533 853 320 60.04% 555700 Meals Per Diem 90 - 100 100

555800 Misc Travel Exp 511,880 403,053 482,813 79,760 19.79% 555 Travel $ 891,759 $ 817,478 $ 935,758 $ 118,280 14.47%

556000 Contrib To Other Entities - $ 5,000 - $ (5,000) -100.00% 556 Contributions to Other Entity - $ 5,000 - $ (5,000) -100.00%

558100 Dues Association Membership $ 192,891 $ 211,621 $ 233,833 $ 22,212 10.50% 558610 Other Chgs And Services 4,806 4,000 17,425 13,425 335.63%


559100 Other Fees And Charges $ 450 $ 15,500 $ 500 $ (15,000) -96.77% 559 Miscellaneous Fees and Charges $ 450 $ 15,500 $ 500 $ (15,000) -96.77%

55 Other Charges $ 15,033,377 $ 16,913,024 $ 17,081,126 $ 168,102 0.99%

560010 Office Supplies $ 256,527 $ 327,772 $ 313,865 $ (13,907) -4.24%

560012 Identification Supplies - 15,000 - (15,000) -100.00% 560013 Doc Svcs Printing Forms 51 - - - 0.00% 560014 Testing Supplies 10,562 12,711 16,000 3,289 25.88% 560021 Food 196,877 80,520 153,224 72,704 90.29% 560030 Agricultural Supplies 12,260 10,000 10,000 - 0.00% 560042 Medical Supplies 59,685 39,841 137,734 97,893 245.71% 560053 Janitorial Supplies 290,702 25,000 25,000 - 0.00% 560070 Repair Maint Supply 2,439,871 2,877,203 2,373,640 (503,563) -17.50% 560074 Ground Maint Supplies - - - - 0.00% 560081 Vehicle Fuel 711 - - - 0.00% 560091 Tires And Tubes 23,130 35,000 - (35,000) -100.00% 560110 Uniforms 81,079 58,900 59,400 500 0.85% 560120 Books Subscriptions 569,670 433,959 431,914 (2,045) -0.47% 560123 Copier / Printer Supplies 545,127 433,395 511,385 77,990 18.00%

41


FY2017 Adopted

FY2018 Approved


% Change

560133 Inst Supplies 1,914,656 3,050,520 3,658,609 608,089 19.93% 560134 Av Materials And Supplies 73,284 71,512 84,175 12,663 17.71% 560140 Other Operating Supplies 778,271 1,891,218 1,474,811 (416,407) -22.02% 560141 Exp Software 1,593,451 910,718 2,270,884 1,360,166 149.35% 560143 Safety Supplies - - - - 0.00% 560147 Electronic Subscriptions 1,301 2,700 700 (2,000) -74.07% 560150 Merchandise For Resale - - - - 0.00% 560160 Textbooks 633,492 823,581 790,715 (32,866) -3.99%

560 Supplies $ 9,480,705 $ 11,099,550 $ 12,312,056 $ 1,212,506 10.92%

561002 Exp Site Improvement $ 73,673 - - - 0.00% 561010 Exp Mach And Equip 190 - - - 0.00% 561020 Exp Furniture And Equip Rpl 236,222 135,829 386,907 251,078 184.85%

561070 Exp Computer Equip Rpl 20,759 300 5,850 5,550 1850.00

% 561080 Exp Education Equip Rpl 18,933 235,771 230,379 (5,392) -2.29% 561160 Exp Audio Visual Equip Rpl 815 1,500 1,000 (500) -33.33%

561 Expendable Equipment Replacement $ 350,592 $ 373,400 $ 624,136 $ 250,736 67.15%

562020 Exp Furniture And Equip Add $ 121,504 $ 52,950 $ 23,134 $ (29,816) -56.31% 562030 Exp Radio Equip Add 700 500 500 - 0.00% 562040 Telecom Eq Exp Add 144 - - - 0.00% 562070 Exp Computer Equip Add 778,950 235,989 362,068 126,079 53.43% 562080 Exp Education Equip Add 543,222 178,895 156,046 (22,849) -12.77% 562160 Exp Audio Visual Equip Add 65,010 26,660 25,040 (1,620) -6.08%

562 Expendable Equipment Additional $ 1,509,529 $ 494,994 $ 566,788 $ 71,794 14.50%

563000 Inventory Purchases $ 14,768 - - - 0.00% 563 Encumbrance Carry Overs $ 14,768 - - - 0.00%

564010 Fund Balance Funded - $ 2,131,174 $ 2,000,000 $ (131,174) -6.16% 564 Unallocated Appropriation - $ 2,131,174 $ 2,000,000 $ (131,174) -6.16%

56 Materials & Supplies $ 11,355,593 $ 14,099,118 $ 15,502,980 $ 1,403,862 9.96%

570000 Pmt To Joint Operations $ 1,113,785 $ 1,185,869 $ 1,185,869 - 0.00% 570 Joint Payments $ 1,113,785 $ 1,185,869 $ 1,185,869 - 0.00%

57 Joint Operation Payments $ 1,113,785 $ 1,185,869 $ 1,185,869 - 0.00%

581010 Capital Mach And Equip Rpl $ 133,333 - $ 11,000 $ 11,000 581020 Capital Furniture Fixture Rpl 184,496 - - - 0.00%

581035 Capital Security Equip - - - - 0.00% 581040 Capital Telecom Equip Rpl - - - - 0.00% 581050 Capital Passengr Vehicle Rpl 302,521 78,000 78,000 - 0.00% 581070 Capital Computer Equip Rpl - - - - 0.00% 581075 Capital Software Rpl 360,000 - - - 0.00% 581080 Capital Education Equip Rpl 492,296 - 9,000 9,000

581091 Capital Bus Rpl 8,542,390 1,657,300 1,907,300 250,000 15.08% 581 Capital Equipment Replacement $ 10,015,035 $ 1,735,300 $ 2,005,300 $ 270,000 15.56%

582010 Capital Mach And Equip Add $ 60,788 - - - 0.00% 582020 Capital Furniture Fixture Add 271,167 - - - 0.00% 582070 Capital Computer Equip Add 6,055,968 52,770 48,000 (4,770) -9.04% 582080 Capital Educational Equip Add 251,940 57,490 50,601 (6,889) -11.98% 582091 Capital Bus Add - - - - 0.00%

582 Capital Equipment Additional $ 6,639,864 $ 110,260 $ 98,601 $ (11,659) -10.57%

583111 Site Improv $ 525,617 - - - 0.00%

42


FY2017 Adopted

FY2018 Approved


% Change

583 Site Improvements $ 525,617 - - - 0.00%

584121 Bldg Improv $ 7,108 - - - 0.00% 584 Capital Other $ 7,108 - - - 0.00%

58 Capital Outlay $ 17,187,625 $ 1,845,560 $ 2,103,901 $ 258,341 14.00%

591100 Bond Principal $ 28,055,651 $ 29,312,435 $ 31,337,099 $ 2,024,664 6.91% 591160 Lease Purchase Principal 4,401,922 4,091,909 4,572,456 480,547 11.74% 591200 Bond Interest 12,254,991 14,272,464 14,210,560 (61,904) -0.43% 591260 Lease Purchase Interest 166,387 224,092 173,385 (50,707) -22.63% 591300 Issuance Costs 603,468 - - - 0.00% 591900 Other Debt Exp 3,739 - - - 0.00%

591 Debt $ 45,486,158 $ 47,900,900 $ 50,293,500 $ 2,392,600 4.99%

59 Debt Services $ 45,486,158 $ 47,900,900 $ 50,293,500 $ 2,392,600 4.99%

612100 Trf To County CP Fund - - - - 0.00%

612 Transfer to Other Fund - - - - 0.00%

613300 Trf To CSA Fund $ 2,621,100 $ 2,897,900 $ 3,171,000 $ 273,100 9.42% 613 Transfer to County - Comp Services $ 2,621,100 $ 2,897,900 $ 3,171,000 $ 273,100 9.42%

618200 Trf To Sch Special Rev Fund $ 469,835 $ 463,900 $ 450,400 $ (13,500) -2.91% 618800 Trf To Sch CP Fund 5,917,488 4,138,300 7,008,400 2,870,100 69.35%

618 Transfer to School Grants / CIP $ 6,387,323 $ 4,602,200 $ 7,458,800 $ 2,856,600 62.07%

61 Transfers $ 9,008,423 $ 7,500,100 $ 10,629,800 $ 3,129,700 41.73%

671000 Payment To Ref Bond Escrow Agt $ 91,860,353 - - - 0.00%

671 Other Bond Expenses $ 91,860,353 - - - 0.00%

67 Bonds $ 91,860,353 - - - 0.00%


43

Grants Fund

Revenue Sources

Grants Fund FY2016 FY2017 FY2018 FY17 to FY18 %


Local 342,081 401,700 596,600 194,900 48.52% State 3,489,507 2,855,300 2,441,300 (414,000) -14.50% Federal 23,228,574 24,844,200 25,399,400 555,200 2.23% Transfers 469,835 463,900 450,400 (13,500) -2.91% Transfer from CIP 220 - - - 0.00% Use of Reserves - 470,000 - (470,000) -100.00% Beginning Balance 1,431,428 - - - 0.00%

Total Revenues 28,961,644 29,035,100 28,887,700 (147,400) -0.51%

Local$0.4

1.4%

State $2.9

9.7%

Federal$24.8

85.5%

Transfers$0.5

1.7%

Use of Reserves

$0.5 1.7%


Local$0.6

2.1%State $2.4

8.3%

Federal$25.4

87.9%

Transfers$0.5

1.7%


44

Expenditures by Category – Grants Fund


FY2017 Adopted

FY2018 Approved


% Change

61 Instruction $ 24,283,836 $ 26,393,000 $ 26,525,000 $ 132,000 0.50% 62 Admin / Attendance & Health 455,074 600,000 320,600 (279,400) -46.57% 63 Pupil Transportation 23,542 15,000 15,000 - 0.00% 64 Operation & Maintenance 1,098 - - - 0.00% 68 Technology - Schools 2,195,046 2,027,100 2,027,100 - 0.00%

Total Expenditures $ 26,958,596 $ 29,035,100 $ 28,887,700 $ (147,400) -0.51%

Instruction $26.3

90.9%


Health $0.6

2.0%

Pupil Transportation

$0.1 0.1%

Technology $2.0

7.0%

FY2017 Adopted

($ in millions)

Instruction $26.5

91.8%


Health $0.3

1.1%

Pupil Transportation

$0.1 0.1%

Technology $2.0

7.0%

FY2018 Approved

($ in millions)

45

Expenditures by Function – Grants Fund


FY2017 Adopted

FY2018 Approved


% Change

61111 Classroom Instruction $ 22,137,211 $ 23,373,430 $ 24,253,762 $ 880,332 3.77% 61171 Classroom Instr - Adult Ed 429,027 424,000 325,000 (99,000) -23.35% 61311 Staff Support - Administration 1,484,264 1,945,570 1,746,238 (199,332) -10.25% 61312 Staff Support - Mgt & Direction 233,335 650,000 200,000 (450,000) -69.23% 62161 Finance - Asst Supt 455,074 600,000 320,600 (279,400) -46.57% 63200 Pupil Trans - Vehicle Oper 23,542 15,000 15,000 - 0.00% 64600 O & M - Security Services 1,098 - - - 0.00% 68100 Technology Classroom 2,195,046 2,027,100 2,027,100 - 0.00%

Total Expenditures Grants Fund $ 26,958,596 $ 29,035,100 $ 28,887,700 $ (147,400) -0.51%

Expenditures by Object – Grants Fund


FY2017 Adopted

FY2018 Approved


% Change

511170 Supervisor FT $ 33,306 $ 33,971 $ 34,991 $ 1,020 3.00% 511210 Teacher FT 9,415,554 9,967,756 9,929,577 (38,179) -0.38% 511250 Inst Specialist FT 155,882 78,129 80,473 2,344 3.00% 511280 Admin Asst FT 45,005 50,839 52,364 1,525 3.00% 511290 Other Inst Staff FT 927,763 1,028,177 946,180 (81,997) -7.97% 511300 Other Professional FT 222,356 226,803 419,715 192,912 85.06% 511335 Edu Liaisons FT 342,349 366,724 256,129 (110,595) -30.16% 511340 Social Worker FT - - 378,450 378,450

511370 Accountant Auditor 97,695 99,649 102,639 2,990 3.00% 511471 Center Based Edu FT - - - - 0.00% 511500 Clerical FT 113,853 116,130 157,500 41,370 35.62% 511510 Inst Aide FT 1,683,285 1,833,642 1,943,509 109,867 5.99%

511 Salaries/Wages - Regular $ 13,037,048 $ 13,801,820 $ 14,301,527 $ 499,707 3.62%

512000 Salaries And Wages OT $ 92,478 - - - 0.00% 512 Salaries/Wages - Overtime $ 92,478 - - - 0.00%

513300 Other Professional Pr $ 33,000 $ 33,660 - $ (33,660) -100.00% 513333 Ed Diagnostician PT - - - - 0.00%

513 Salaries/Wages - Part-time $ 33,000 $ 33,660 - $ (33,660) -100.00%

514210 Teacher Temp $ 1,130,393 $ 893,935 $ 792,480 $ (101,455) -11.35% 514220 Librarian Temp - - - - 0.00% 514250 Instruct Specialist, Temporary - - - - 0.00% 514270 Asst Principal Temp - 2,000 2,000 - 0.00% 514290 Other Instructional - Temp 31,529 - - - 0.00% 514300 Other Professional Temp 106,942 70,871 74,457 3,586 5.06% 514336 OT / PT Temporary 3,198 - - - 0.00% 514420 Security Guard Temp - - - - 0.00% 514490 Esol Interpreter Temp 1,450 - - - 0.00% 514500 Clerical Temp - - - - 0.00% 514510 Inst Aide Temp - - - - 0.00% 514530 Other Technical Temp 179 - - - 0.00% 514998 Other Sal Nonexempt Temp 5,198 - - - 0.00% 514999 Other Salaries Temp - - - - 0.00%

514 Salaries/Wages - Temporary $ 1,278,889 $ 966,806 $ 868,937 $ (97,869) -10.12%

515210 Teacher Sub $ 198,350 $ 40,800 $ 40,800 - 0.00% 515471 Center Based Edu Sub 21,764 - - - 0.00% 515510 Inst Aide Sub 37,789 1,150 1,150 - 0.00% 515560 Tech Resource Asst Sub - - - - 0.00%

515 Salaries/Wages - Substitutes $ 257,903 $ 41,950 $ 41,950 - 0.00%

46


FY2017 Adopted

FY2018 Approved


% Change

516210 Teacher Academic Supplement - - - - 0.00% 516999 Other Salaries Supplement 741,929 645,115 629,615 (15,500) -2.40%

516 Supplements $ 741,929 $ 645,115 $ 629,615 $ (15,500) -2.40%

517210 Teacher SRP $ 37,366 - - - 0.00% 517250 Inst Specialist SRP - - - - 0.00% 517335 Edu Liaisons SRP - - - - 0.00% 517510 Inst Aide SRP - - - - 0.00%

517 Salaries/Wages - SRP $ 37,366 - - - 0.00%

519006 Annual Leave Payout - - - - 0.00% 519007 Sick Leave Payout 7,917 - - - 0.00% 519008 Personal Day Payout 15,002 - - - 0.00% 519997 Comp Plan - 168,526 - (168,526) -100.00% 519998 Salary Lapse - (250,000) (250,000) - 0.00% 519999 Other Salaries 1,727 - - - 0.00%

519 Other Salaries $ 24,647 $ (81,474) $ (250,000) $ (168,526) 206.85%

51 Personal Services $ 15,503,258 $ 15,407,877 $ 15,592,029 $ 184,152 1.20%

521000 FICA Expense $ 1,101,125 $ 1,185,695 $ 1,215,020 $ 29,325 2.47%

521 Social Security $ 1,101,125 $ 1,185,695 $ 1,215,020 $ 29,325 2.47%

522100 VRS Retirement $ 1,688,237 $ 2,168,063 $ 2,504,753 $ 336,690 15.53% 522110 VRS Hybrid Plan Contribution 154,444 - - - 0.00% 522111 VRS Retiree Healthcare Credit 138,903 - - - 0.00% 522200 Supplemental Retirement 118,582 - - - 0.00%

522 Retirement $ 2,100,165 $ 2,168,063 $ 2,504,753 $ 336,690 15.53%

523010 Anthem Ins Active $ 1,773,594 $ 2,008,116 $ 2,153,993 $ 145,877 7.26% 523040 Healthkeepers (490) - - - 0.00% 523045 Health Savings Account Exp 116,958 - - - 0.00% 523070 Dental Ins Active 30,761 29,997 30,692 695 2.32%

523 Health Premiums $ 1,920,823 $ 2,038,113 $ 2,184,685 $ 146,572 7.19%

524100 VRS Group Life Insurance $ 155,959 $ 180,075 $ 187,047 $ 6,972 3.87% 524 Group Life Insurance $ 155,959 $ 180,075 $ 187,047 $ 6,972 3.87%


527001 Workers Comp Indemnity $ 12,859 - - - 0.00% 527002 Workers Comp Medical And Other 100,238 - - - 0.00% 527003 Workers Comp And Other Chgs 1,484 - - - 0.00%

527 Workers Compensation $ 114,581 - - - 0.00%

52 Employee Benefits $ 5,396,496 $ 5,571,946 $ 6,091,505 $ 519,559 9.32%

531100 Professional Health Svcs $ 144,038 $ 5,000 $ 5,000 - 0.00%

531200 Accounting Auditing Finance - 6,000 - (6,000) -100.00% 531300 Mgmt Consulting Svc 1,628 2,871 1,155 (1,716) -59.77% 531308 Professional Education Svc 63,160 44,826 44,826 - 0.00% 531500 Legal Svcs - - - - 0.00% 531999 Other Professional Svcs 107,978 236,260 35,750 (200,510) -84.87%

531 Professional Services $ 316,804 $ 294,957 $ 86,731 $ (208,226) -70.60%

47


FY2017 Adopted

FY2018 Approved


% Change

533152 Paving Repair Maint $ 1,004 - - - 0.00% 533200 Annual Maint Svc Contract - - - - 0.00% 533299 Other Maint Svc Cont 97,960 112,000 112,000 - 0.00%

533 Maintenance Services $ 98,964 $ 112,000 $ 112,000 - 0.00%

534000 Transportation Svcs $ 900 - - - 0.00% 534 Transportation Services $ 900 - - - 0.00%

535000 Printing And Binding Svcs $ 588 - - - 0.00% 535 Printing & Binding $ 588 - - - 0.00%

536001 Media Advertising $ 6,160 - - - 0.00% 536 Advertising $ 6,160 - - - 0.00%

538300 Tuition Paid Private Schs $ 16,020 - - - 0.00% 538 Services from Other Govt $ 16,020 - - - 0.00%

539010 Indirect Cost Recovery $ 112,593 $ 141,950 $ 199,384 $ 57,434 40.46% 539012 Training Svcs 22,667 500 500 - 0.00% 539020 Parent Involvement 74,856 55,000 55,000 - 0.00% 539999 Other Contractual Svcs 436,264 1,203,519 943,065 (260,454) -21.64%

539 Contractual Services $ 646,380 $ 1,400,969 $ 1,197,949 $ (203,020) -14.49%

53 Purchased Services $ 1,085,815 $ 1,807,926 $ 1,396,680 $ (411,246) -22.75%

541001 Incty IST Chgs - $ 19,010 - $ (19,010) -100.00%

541 Data Processing - $ 19,010 - $ (19,010) -100.00%

542000 Incty Fleet Vehicle Operation - - - - 0.00% 542002 Incty Fleet Motor Pool - - - - 0.00%

542 Fleet Services - - - - 0.00%


544000 Incty Print Shop Chgs $ 18,434 $ 27,125 $ 27,125 - 0.00% 544 Central Printing $ 18,434 $ 27,125 $ 27,125 - 0.00%

546010 Incty Sch Bus Chgs $ 268,076 $ 534,679 $ 441,823 $ (92,856) -17.37% 546031 Incty Sch Food Svc Cty 31,020 - - - 0.00% 546100 Incty Accounting Chgs 60,450 60,450 - (60,450) -100.00% 546800 Incty Radio Shop Chgs - - - - 0.00%

546 Intra County Services $ 359,546 $ 595,129 $ 441,823 $ (153,306) -25.76%

54 Internal Services $ 399,565 $ 662,849 $ 468,948 $ (193,901) -29.25%

552100 Postal Svcs $ 1,696 $ 10,500 $ 10,500 - 0.00%

552300 Telecommunications 1,206 10,000 10,000 - 0.00% 552320 Wireless Phone Svc Chgs - - - - 0.00% 552330 Other Local Telephone Service 1,809 1,500 1,500 - 0.00%

552 Communications $ 4,711 $ 22,000 $ 22,000 - 0.00%

554220 Facility Rental $ 138 - - - 0.00% 554 Leases/Rentals $ 138 - - - 0.00%

48


FY2017 Adopted

FY2018 Approved


% Change

555100 Mileage $ 31,107 $ 43,100 $ 38,000 $ (5,100) -11.83% 555200 Education And Conferences 6 - - - 0.00% 555320 Lodging 1,709 - - - 0.00% 555410 Air Fares 814 - - - 0.00% 555500 Registration Fees 44,357 21,787 14,787 (7,000) -32.13% 555600 Tolls Parking - - - - 0.00% 555700 Meals Per Diem - - - - 0.00% 555800 Misc Travel Exp 324,031 218,946 186,098 (32,848) -15.00%

555 Travel $ 402,023 $ 283,833 $ 238,885 $ (44,948) -15.84%

557110 Purchased Services - - - - 0.00% 557 Public Assistance Payments - - - - 0.00%

558100 Dues Association Membership $ 6,147 $ 11,000 $ 16,000 $ 5,000 45.45% 558610 Other Chgs And Services 7,030 - - - 0.00%


55 Other Charges $ 420,050 $ 316,833 $ 276,885 $ (39,948) -12.61%

560010 Office Supplies $ 18,638 $ 34,628 $ 19,416 $ (15,212) -43.93%

560012 Identification Supplies - - - - 0.00% 560013 Doc Svcs Printing Forms - - - - 0.00% 560020 Food And Food Srv Supplies - - - - 0.00% 560021 Food 37,537 46,257 41,040 (5,217) -11.28% 560042 Medical Supplies 1,155 - - - 0.00% 560070 Repair Maint Supply - - - - 0.00% 560120 Books Subscriptions 12,654 29,167 27,000 (2,167) -7.43% 560123 Copier / Printer Supplies 12,178 8,000 2,000 (6,000) -75.00% 560133 Inst Supplies 845,830 1,407,682 1,238,758 (168,924) -12.00% 560134 Av Materials And Supplies 350 - - - 0.00% 560135 Training Supplies 7,337 - - - 0.00% 560136 Special Training 1 - - - 0.00% 560140 Other Operating Supplies 5,873 49,935 287,114 237,179 474.98% 560141 Exp Software 191,301 298,656 278,318 (20,338) -6.81% 560160 Textbooks 61,417 51,000 56,000 5,000 9.80% 560990 Other Materials And Supplies - - - - 0.00%

560 Supplies $ 1,194,270 $ 1,925,325 $ 1,949,646 $ 24,321 1.26%

561020 Exp Furniture And Equip Rpl - - - - 0.00% 561070 Exp Computer Equip Rpl 666,196 - - - 0.00%

561 Expendable Equipment Replacement $ 666,196 - - - 0.00%

562020 Exp Furniture And Equip Add $ 16,942 $ 5,000 $ 4,000 $ (1,000) -20.00% 562030 Exp Radio Equip Add - - - - 0.00% 562040 Telecom Eq Exp Add 1,098 - - - 0.00% 562070 Exp Computer Equip Add 1,390,239 769,088 892,446 123,358 16.04% 562080 Exp Education Equip Add 223,371 118,000 126,000 8,000 6.78% 562160 Exp Audio Visual Equip Add 8,464 19,541 15,994 (3,547) -18.15%

562 Expendable Equipment Additional $ 1,640,114 $ 911,629 $ 1,038,440 $ 126,811 13.91%

564010 Fund Balance Funded - $ 610,075 $ 252,927 $ (357,148) -58.54% 564 Unallocated Appropriation - $ 610,075 $ 252,927 $ (357,148) -58.54%

56 Materials & Supplies $ 3,500,580 $ 3,447,029 $ 3,241,013 $ (206,016) -5.98%

581075 Capital Software Rpl $ 210,778 - - - 0.00%

581 Capital Equipment Replacement $ 210,778 - - - 0.00%

49


FY2017 Adopted

FY2018 Approved


% Change

582010 Capital Mach And Equip Add $ 7,916 - - - 0.00% 582021 Capital Office Equip Add - - - - 0.00% 582070 Capital Computer Equip Add 353,592 - - - 0.00% 582080 Capital Educational Equip Add 80,547 20,640 20,640 - 0.00%

582 Capital Equipment Additional $ 442,055 $ 20,640 $ 20,640 - 0.00%

58 Capital Outlay $ 652,833 $ 20,640 $ 20,640 - 0.00%

618800 Trf To Sch CP Fund - $ 1,800,000 $ 1,800,000 - 0.00%

618 Transfer to School Grants / CIP - $ 1,800,000 $ 1,800,000 - 0.00%

61 Transfers - $ 1,800,000 $ 1,800,000 - 0.00%

Total Expenditures Grants Fund $ 26,958,596 $ 29,035,100 $ 28,887,700 $ (147,400) -0.51%

50

Food Service Federal

Revenue Sources

Federal Food Service Fund FY2016 FY2017 FY2018 FY17 to FY18 %


Local 10,855,465 11,133,300 11,138,500 5,200 0.0% State 374,465 394,500 394,500 - 0.0% Federal 10,965,932 11,517,800 12,075,340 557,540 4.8% Use of Reserves - 2,286,100 4,097,060 1,810,960 79.2% Transfer from Non-Federal Food Service 1,103,142 - - - 0.0%

Beginning Balance 23,299,004 25,331,700 27,705,400 2,373,700 9.4%

Expenditures by Category – Food Service Federal Fund


FY2017 Adopted

FY2018 Approved


% Change

65 Food Services $ 23,974,012 $ 24,989,800 $ 27,482,148 $ 2,492,348 9.97% 68 Technology - Schools 245,722 341,900 223,252 (118,648) -34.70%


Expenditures by Function – Food Service Federal Fund


FY2017 Adopted

FY2018 Approved


% Change

65100 Food Service Fed Operating $ 1,405,648 $ 1,352,235 $ 1,752,571 $ 400,336 29.61% 65200 FS - Fed Cafeteria Operations 22,361,927 23,149,341 25,537,139 2,387,798 10.31% 65300 Food Service Vending 206,436 488,224 192,438 (295,786) -60.58% 68700 Technology Food Service 245,722 341,900 223,252 (118,648) -34.70%

Total Expenditures Food Services Federal $ 24,219,734 $ 25,331,700 $ 27,705,400 $ 2,373,700 9.37%

Expenditures by Object – Food Service Federal Fund


FY2017 Adopted

FY2018 Approved


% Change

511150 Director FT $ 121,313 $ 123,739 $ 127,452 $ 3,713 3.00% 511160 Asst Director FT 74,412 75,900 78,177 2,277 3.00% 511170 Supervisor FT 345,573 369,395 395,011 25,616 6.93% 511300 Other Professional FT 37,244 37,989 82,971 44,982 118.41% 511350 System Analyst Programmer FT 109,884 112,082 115,445 3,363 3.00% 511370 Accountant Auditor 148,554 151,526 156,070 4,544 3.00% 511500 Clerical FT 140,789 188,878 152,774 (36,104) -19.11% 511610 Trades Crafts FT - 27,242 289,632 262,390 963.18% 511930 Food Svc Manager FT 2,176,188 2,285,593 2,321,377 35,784 1.57%

511 Salaries/Wages - Regular $ 3,153,957 $ 3,372,344 $ 3,718,909 $ 346,565 10.28%

512000 Salaries And Wages OT $ 248,732 $ 176,450 $ 250,000 $ 73,550 41.68% 512930 Food Svc Manager OT 63 8,550 8,550 - 0.00%

512 Salaries/Wages - Overtime $ 248,795 $ 185,000 $ 258,550 $ 73,550 39.76%

51


FY2017 Adopted

FY2018 Approved


% Change

513930 Food Svc Manager PT $ 2,244 - $ 4,000 $ 4,000 513940 Food Svc Worker PT 1,934,290 2,858,268 2,694,700 (163,568) -5.72%

513 Salaries/Wages - Part-time $ 1,936,534 $ 2,858,268 $ 2,698,700 $ (159,568) -5.58%

514500 Clerical Temp $ 33,876 $ 33,000 $ 34,000 $ 1,000 3.03% 514930 Food Svc Manager Temp 53,943 65,100 60,000 (5,100) -7.83% 514940 Food Svc Worker Temp 50,854 49,800 50,000 200 0.40%

514 Salaries/Wages - Temporary $ 138,673 $ 147,900 $ 144,000 $ (3,900) -2.64%

515940 Food Svc Worker Sub $ 218,752 $ 193,000 $ 225,000 $ 32,000 16.58% 515 Salaries/Wages - Substitutes $ 218,752 $ 193,000 $ 225,000 $ 32,000 16.58%

516930 Food Svc Manager Supplement $ 31,175 $ 44,150 - $ (44,150) -100.00% 516999 Other Salaries Supplement - - 45,758 45,758

516 Supplements $ 31,175 $ 44,150 $ 45,758 $ 1,608 3.64%

517170 Supervisor SRP - - - - 0.00% 517500 Clerical SRP - - - - 0.00%

517 Salaries/Wages - SRP - - - - 0.00%

519006 Annual Leave Payout $ 7,350 $ 5,000 $ 13,000 $ 8,000 160.00% 519007 Sick Leave Payout 7,437 10,000 8,000 (2,000) -20.00% 519008 Personal Day Payout 1,258 2,500 1,500 (1,000) -40.00% 519997 Comp Plan - 75,313 - (75,313) -100.00%

519 Other Salaries $ 16,046 $ 92,813 $ 22,500 $ (70,313) -75.76%

51 Personal Services $ 5,743,931 $ 6,893,475 $ 7,113,417 $ 219,942 3.19%

521000 FICA Expense $ 418,925 $ 475,987 $ 473,223 $ (2,764) -0.58%

521 Social Security $ 418,925 $ 475,987 $ 473,223 $ (2,764) -0.58%

522100 VRS Retirement $ 377,641 $ 504,463 $ 597,825 $ 93,362 18.51% 522110 VRS Hybrid Plan Contribution 55,798 - - - 0.00% 522111 VRS Retiree Healthcare Credit 29,559 - - - 0.00% 522200 Supplemental Retirement - - - - 0.00%

522 Retirement $ 462,998 $ 504,463 $ 597,825 $ 93,362 18.51%

523010 Anthem Ins Active $ 520,433 $ 525,250 $ 567,825 $ 42,575 8.11% 523040 Healthkeepers - - - - 0.00% 523045 Health Savings Account Exp 19,600 - - - 0.00% 523070 Dental Ins Active 8,714 10,010 8,588 (1,422) -14.21%

523 Health Premiums $ 548,747 $ 535,260 $ 576,413 $ 41,153 7.69%

524100 VRS Group Life Insurance $ 37,749 $ 44,182 $ 48,706 $ 4,524 10.24% 524 Group Life Insurance $ 37,749 $ 44,182 $ 48,706 $ 4,524 10.24%


527001 Workers Comp Indemnity $ 125,623 $ 44,040 $ 45,000 $ 960 2.18% 527002 Workers Comp Medical And Other 89,395 110,000 110,000 - 0.00% 527003 Workers Comp And Other Chgs 30,764 - 5,000 5,000

527 Workers Compensation $ 245,783 $ 154,040 $ 160,000 $ 5,960 3.87%

52 Employee Benefits $ 1,715,772 $ 1,713,932 $ 1,856,167 $ 142,235 8.30%

531300 Mgmt Consulting Svc $ 224 $ 500 $ 500 - 0.00%

52


FY2017 Adopted

FY2018 Approved


% Change

531306 Consultant Svcs - - - - 0.00% 531308 Professional Education Svc - - 500 500

531402 Engineering Svcs 91,122 - 80,000 80,000 531700 Tech Svcs 2,914 - 5,000 5,000

531 Professional Services $ 94,260 $ 500 $ 86,000 $ 85,500 17100.00

%

533100 Repair Maint $ 163 - - - 0.00% 533102 Bldg Repair Maint 1,002 - - - 0.00% 533103 Communicatn Equip Repair 1,300 - 500 500

533105 Computer Equip Repair Maint - - - - 0.00% 533112 Electrical Equip Repair Maint 1,200 - - - 0.00% 533131 Hvac Repair Maint 16,575 1,500 - (1,500) -100.00% 533149 Other Equip Repair Maint 1,102 - - - 0.00% 533156 Plumbing Equip Repair Maint - - - - 0.00% 533199 Other Repair Maint 1,602 850 - (850) -100.00% 533231 Hvac Annual Maint Contract 857 1,250 1,500 250 20.00% 533275 Software Maint Annual Contract 231 - 55,000 55,000

533299 Other Maint Svc Cont 199,040 125,200 127,000 1,800 1.44% 533 Maintenance Services $ 223,072 $ 128,800 $ 184,000 $ 55,200 42.86%


536001 Media Advertising $ 13,205 $ 20,000 $ 13,500 $ (6,500) -32.50% 536002 Other Advertising - 2,000 - (2,000) -100.00%

536 Advertising $ 13,205 $ 22,000 $ 13,500 $ (8,500) -38.64%

537000 Laundry And Drycleaning Svcs $ 1,315 $ 2,450 $ 2,500 $ 50 2.04% 537 Laundry & Drycleaning $ 1,315 $ 2,450 $ 2,500 $ 50 2.04%

538100 Tuition Paid Division Instate $ 1,975 - - - 0.00% 538 Services from Other Govt $ 1,975 - - - 0.00%

539002 Fingerprint Fees $ 9,213 $ 15,000 $ 15,000 - 0.00% 539027 Late Fee 10 - - - 0.00% 539040 Food Processing 590,686 390,000 600,000 210,000 53.85% 539999 Other Contractual Svcs 262,566 268,000 97,000 (171,000) -63.81%

539 Contractual Services $ 862,475 $ 673,000 $ 712,000 $ 39,000 5.79%

53 Purchased Services $ 1,205,387 $ 845,250 $ 1,013,000 $ 167,750 19.85%

542000 Incty Fleet Vehicle Operation $ 2,740 $ 5,500 $ 13,600 $ 8,100 147.27%

542006 Incty Fleet Fuel Sales 4,546 7,000 12,000 5,000 71.43% 542 Fleet Services $ 7,286 $ 12,500 $ 25,600 $ 13,100 104.80%


545010 Incty Risk Mgmt Self Ins $ 7,748 $ 25,200 $ 8,086 $ (17,114) -67.91% 545 Risk Management $ 7,748 $ 25,200 $ 8,086 $ (17,114) -67.91%

546030 Incty Sch Food Svc Admin $ 1,683,048 $ 1,519,000 $ 1,970,000 $ 451,000 29.69% 546031 Incty Sch Food Svc Cty 10,849 15,000 11,000 (4,000) -26.67% 546800 Incty Radio Shop Chgs 2,600 - - - 0.00%

546 Intra County Services $ 1,696,498 $ 1,534,000 $ 1,981,000 $ 447,000 29.14%

54 Internal Services $ 1,725,384 $ 1,587,700 $ 2,028,716 $ 441,016 27.78%

53


FY2017 Adopted

FY2018 Approved


% Change

551100 Electric Svcs $ 14,053 - $ 15,000 $ 15,000

551210 Heating Natural Gas 1,037 - 1,500 1,500 551211 Heating Gas 30 - - - 0.00%

551 Utilities $ 15,120 - $ 16,500 $ 16,500

552100 Postal Svcs $ 10,531 $ 15,000 $ 11,000 $ (4,000) -26.67% 552300 Telecommunications 202 850 1,000 150 17.65% 552320 Wireless Phone Svc Chgs 8,308 9,100 10,600 1,500 16.48%

552 Communications $ 19,041 $ 24,950 $ 22,600 $ (2,350) -9.42%

554200 Bldg Rent Or Lease $ 814,122 $ 970,000 $ 900,000 $ (70,000) -7.22% 554220 Facility Rental 5,503 6,500 7,000 500 7.69% 554240 Cold Storage Facility Rental 8,039 15,000 10,000 (5,000) -33.33%

554 Leases/Rentals $ 827,665 $ 991,500 $ 917,000 $ (74,500) -7.51%

555100 Mileage $ 36,957 $ 30,500 $ 33,500 $ 3,000 9.84% 555200 Education And Conferences 12 - 500 500

555320 Lodging 6,407 16,174 6,500 (9,674) -59.81% 555410 Air Fares 2,881 8,500 5,500 (3,000) -35.29% 555500 Registration Fees 6,375 11,500 6,500 (5,000) -43.48% 555600 Tolls Parking 20 - 500 500

555700 Meals Per Diem - 19,500 14,500 (5,000) -25.64% 555800 Misc Travel Exp 14,602 1,500 2,000 500 33.33%

555 Travel $ 67,255 $ 87,674 $ 69,500 $ (18,174) -20.73%

558100 Dues Association Membership $ 689 - $ 500 $ 500 558300 Refunds 73 - - - 0.00%

558610 Other Chgs And Services - - - - 0.00% 558940 Business Meals 2,373 - 2,500 2,500

558 Miscellaneous Charges $ 3,135 - $ 3,000 $ 3,000

559100 Other Fees And Charges - - - - 0.00% 559 Miscellaneous Fees and Charges - - - - 0.00%

55 Other Charges $ 932,217 $ 1,104,124 $ 1,028,600 $ (75,524) -6.84%

560010 Office Supplies $ 103,776 $ 98,367 $ 102,000 $ 3,633 3.69%

560020 Food And Food Srv Supplies - 5,000 5,000 - 0.00% 560021 Food 7,212,473 7,739,200 7,500,000 (239,200) -3.09% 560023 Usda Donated Foods 1,090,775 1,050,800 1,300,000 249,200 23.72% 560040 Medical And Lab Supplies - - - - 0.00% 560042 Medical Supplies - - - - 0.00% 560053 Janitorial Supplies 236,894 175,000 180,000 5,000 2.86%

560070 Repair Maint Supply 8,197 9,500 109,000 99,500 1047.37

% 560096 Vehicle Parts - - - - 0.00% 560110 Uniforms 30,627 35,000 40,000 5,000 14.29% 560120 Books Subscriptions 2,219 1,000 1,000 - 0.00% 560121 Printing Supplies - - - - 0.00% 560123 Copier / Printer Supplies - - - - 0.00% 560140 Other Operating Supplies 744,697 684,852 755,000 70,148 10.24% 560141 Exp Software 73,160 90,000 20,000 (70,000) -77.78% 560143 Safety Supplies - - - - 0.00% 560147 Electronic Subscriptions 1,664 - 500 500

560149 Chemicals 4,088 - 5,000 5,000 560 Supplies $ 9,508,568 $ 9,888,719 $ 10,017,500 $ 128,781 1.30%

54


FY2017 Adopted

FY2018 Approved


% Change

561002 Exp Site Improvement $ 2,700 - - - 0.00% 561010 Exp Mach And Equip 3,880 55,000 5,000 (50,000) -90.91% 561020 Exp Furniture And Equip Rpl 394,369 641,000 355,000 (286,000) -44.62% 561021 Exp Office Equip Rpl 4,276 5,000 5,000 - 0.00%

561040 Exp Telecom Equip Rpl 25 500 40,000 39,500 7900.00

% 561070 Exp Computer Equip Rpl 3,619 75,000 - (75,000) -100.00% 561080 Exp Education Equip Rpl - - - - 0.00%

561 Expendable Equipment Replacement $ 408,869 $ 776,500 $ 405,000 $ (371,500) -47.84%

562020 Exp Furniture And Equip Add $ 31,634 $ 2,000 $ 7,000 $ 5,000 250.00% 562021 Exp Office Equip Add 3,559 - 2,000 2,000

562070 Exp Computer Equip Add 4,512 20,000 5,000 (15,000) -75.00% 562 Expendable Equipment Additional $ 39,705 $ 22,000 $ 14,000 $ (8,000) -36.36%

56 Materials & Supplies $ 9,957,142 $ 10,687,219 $ 10,436,500 $ (250,719) -2.35%

581010 Capital Mach And Equip Rpl $ 1,123,601 $ 2,500,000 $ 2,695,000 $ 195,000 7.80%

581020 Capital Furniture Fixture Rpl 686,659 - - - 0.00% 581070 Capital Computer Equip Rpl - - - - 0.00% 581075 Capital Software Rpl - - - - 0.00%

581 Capital Equipment Replacement $ 1,810,260 $ 2,500,000 $ 2,695,000 $ 195,000 7.80%

582010 Capital Mach And Equip Add $ 230,271 - $ 1,050,000 $ 1,050,000 582020 Capital Furniture Fixture Add 10,728 - - - 0.00%

582050 Capital Passengr Vehicle Add - - - - 0.00% 582 Capital Equipment Additional $ 241,000 - $ 1,050,000 $ 1,050,000

58 Capital Outlay $ 2,051,259 $ 2,500,000 $ 3,745,000 $ 1,245,000 49.80%

618800 Trf To Sch CP Fund $ 888,642 - $ 484,000 $ 484,000

618 Transfer to School Grants / CIP $ 888,642 - $ 484,000 $ 484,000

61 Transfers $ 888,642 - $ 484,000 $ 484,000

Total Expenditures Food Services Federal $ 24,219,734 $ 25,331,700 $ 27,705,400 $ 2,373,700 9.37%

55

Food Service Non-Federal

Revenue Sources

Expenditures by Category – Food Service Non-Federal Fund


FY2017 Adopted

FY2018 Approved


% Change

65 Food Services $ 1,403,142 - - - 0.00%

Total Expenditures $ 1,403,142 - - - 0.00%

Expenditures by Function – Food Service Non-Federal Fund


FY2017 Adopted

FY2018 Approved


% Change

65210 Non - Fed Food Ser Operating $ 1,403,142 - - - 0.00% 65310 Non - Fed FS Vending - - - - 0.00%

Total Expenditures Food Services Non-Federal $ 1,403,142 - - - 0.00%

Expenditures by Object – Food Service Non-Federal Fund


FY2017 Adopted

FY2018 Approved


% Change

618100 Trf To Sch Operations $ 300,000 - - - 0.00% 618300 Trf To Sch Food Svc Fund 1,103,142 - - - 0.00% 618800 Trf To Sch CP Fund - - - - 0.00%

618 Transfer to School Grants / CIP $ 1,403,142 - - - 0.00%

61 Transfers $ 1,403,142 - - - 0.00%

Total Expenditures Food Services Non-Federal $ 1,403,142 - - - 0.00%

56

FY2016 FY2017 FY2018Sources of Revenue Actuals Adopted Approved Difference % Change

BEGINNING BALANCE 40,158,391$ 1,000,000$ 1,000,000$ - 0.0%

STATE ADDTL INSTRUCTIONAL POSITIONS - 2,003,506 8,735,100 6,731,594 100.0%

STATE COMPENSATION SUPPLEMENT 2,697,172 2,469,226 2,836,600 367,374 14.9%

SALES TAX (accrual) 60,640,194 63,400,200 63,219,400 (180,800) -0.3%

STATE AID

SOQ/Equalized Accounts

Basic Aid 166,227,627 170,211,323 173,771,400 3,560,077 2.1%

Employee Benefits 29,115,855 30,729,088 33,505,700 2,776,612 9.0%

Special Education 18,044,168 16,702,253 16,946,700 244,447 1.5%

Vocational Education 919,448 1,872,793 1,900,200 27,407 1.5%

Gifted Education 1,800,586 1,834,572 1,861,400 26,828 1.5%

Remedial Education 5,107,443 5,763,526 5,826,700 63,174 1.1%

Textbook Payments 3,686,220 4,195,820 4,257,200 61,380 1.5%

At-Risk Adjustment 2,424,413 2,699,604 2,743,600 43,996 1.6%

At-Risk 4 Year Olds 437,069 445,214 445,210 (4) 0.0%

Primary Class Size Reduction 3,576,977 4,156,998 4,178,330 21,332 0.5%

Reading Intervention 826,952 851,884 887,900 36,016 4.2%

English as a Second Language (ESL) 2,085,564 2,059,960 2,961,050 901,090 43.7%

Total SOQ 234,252,322 241,523,035 249,285,390 7,762,355 3.2%

Other Special Education-

Juvenile Detention Home 1,000,292 1,067,947 1,179,330 111,383 10.4%

Homebound 249,664 254,109 269,850 15,741 6.2%

Special Education - Regional Tuition 23,687 33,091 26,330 (6,761) -20.4%

Subtotal Special Education 1,273,642 1,355,147 1,475,510 120,363 8.9%

Other Vocational Education-

Occupational Preparation 265,160 110,000 198,300 88,300 80.3%

Equipment 55,670 41,600 55,700 14,100 33.9%

Subtotal Vocational Education 320,831 151,600 254,000 102,400 67.5%

Adult Education-Occupational Preparation 143,627 209,626 144,000 (65,626) -31.3%

Subtotal Adult Education 143,627 209,626 144,000 (65,626) -31.3%

Other State Aid-

Foster Home 330,321 308,275 458,300 150,025 48.7%

VA Commission Handicapped - - - - 0.0%

Medicaid - - 1,200,000 1,200,000 0.0%

Other State/Miscellaneous 798,461 823,585 843,800 20,215 2.5%

Subtotal Other State Aid 1,128,782 1,131,860 2,502,100 1,370,240 121.1%

TOTAL STATE AID 237,119,203 244,371,268 253,661,000 9,289,732 3.8%

TOTAL STATE REVENUE 300,456,569$ 312,244,200$ 328,452,100$ 16,207,900 5.2%

FEDERAL AID

JROTC Reimbursement 314,546$ 300,000$ 315,000$ 15,000 5.0%

CATEGORICAL

Vocational Education 240 2,500 1,000 (1,500) 0.0%

Total Categorical 240 2,500 1,000 (1,500) 0.0%

Federal Miscellaneous 12,259 9,000 9,950 950 0.0%

Federal USDA Food 11,229 - 11,250

Federal Impact Aid 78,050 85,000 82,000 (3,000) -3.5%

TOTAL FEDERAL AID 416,323$ 396,500$ 419,200$ 22,700 5.7%

School Operating Fund Revenue Detail

57

FY2016 FY2017 FY2018Sources of Revenue Actuals Adopted Approved Difference % Change

TUITION, FEES, SALES & MISCELLANEOUS

Other School Districts -$ 10,000$ -$ (10,000) -100.0%

Out-of-County/Individuals - 4,000 - (4,000) -100.0%

Subtotal Day School - 14,000 - (14,000) -100.0%

Adult Education Tuition

Vocational Adult Education 329,332 235,000 328,400 93,400 39.7%

Subtotal Adult Education 329,332 235,000 328,400 93,400

Summer School Tuition 448,376 450,000 450,000 - 0.0%

Online Learning Tuition 284,473 240,000 285,000 45,000 18.8%

Vocational Education Tuition 10,830 15,000 12,000 (3,000) -20.0%

Fees-

Driver Education 435,247 475,000 450,000 (25,000) -5.3%

Student Parking Charge 131,250 145,000 132,000 (13,000) -9.0%

Chromebook Fees 1,538,106 1,300,000 1,300,000 - 0.0%

CIP Management Charges 639,522 700,000 - (700,000) -100.0%

Subtotal Fees 2,744,125 2,620,000 1,882,000 (738,000) -28.2%

Facilities Use:

Rental Income 997,942 825,000 997,000 172,000 20.8%

Sale of Postal Services-

Sales to County 302,092 285,000 300,000 15,000 5.3%

Sales to Outside 8,797 10,000 10,000 - 0.0%

Sales to Schools 129,961 120,000 130,000 10,000 8.3%

Subtotal Sale of Postal Services 440,850 415,000 440,000 25,000 6.0%

Miscellaneous-

Reimbursements/Refunds 1,613,062 1,498,000 1,573,700 75,700 5.1%

Reimbursement E-Rate 972,752 800,000 950,000 150,000 18.8%

Technical Center Printing Charges 292,976 350,000 324,000 (26,000) -7.4%

Sale of Textbooks 13,008 15,000 15,000 - 0.0%

Donations 533,555 475,000 535,000 60,000 12.6%

Sale of Vehicles & Equipment 66,228 24,000 21,000 (3,000) -12.5%

Insurance Recovery 1,075,014 225,000 350,000 125,000 55.6%Miscellaneous and Gain Sharing 458,421 175,000 325,000 150,000 85.7%

Subtotal Miscellaneous 5,025,016 3,562,000 4,093,700 531,700 14.9%

TOTAL TUITION, FEES, SALES & MISC 10,280,944$ 8,376,000$ 8,488,100$ 112,100 1.3%

TOTAL RECEIPTS 311,153,837$ 321,016,700$ 337,359,400$ 16,342,700 5.1%

TRANSFERS

County-

Operating 199,274,209$ 221,680,911$ 230,095,200$ 8,414,289 3.8%

Debt 40,630,885 42,088,089 42,088,100 11 0.0%

Grounds Maintenance 1,777,600 1,829,500 - (1,829,500) -100.0%

Comprehensive Services 1,721,100 2,897,900 2,897,900 - 0.0%

School CIP Reserve Interest Earnings 67,435 74,000 - (74,000) -100.0%

Subtotal County Current Year 243,471,229 268,570,400 275,081,200 6,510,800 2.4%

County-Prior Year Surplus 5,000,000 3,500,000 7,036,600 3,536,600 101.0%

Total County Transfer 248,471,229 272,070,400 282,117,800 10,047,400 3.7%

Lease Purchase Proceeds 106,372,892 - - - 0.0%

Additional County Transfer - 2,495,600 - (2,495,600) -100.0%

One-time Capital (Bus Replacement) - - - - 0.0%

School Food Services 983,211 840,000 700,000 (140,000) -16.7%

TOTAL TRANSFERS 355,827,332$ 275,406,000$ 282,817,800$ 7,411,800 2.7%

ADDITIONAL FEDERAL / STATE / LOCAL -$ -$ -$ - 0.0%

GRAND TOTAL REVENUE 707,139,560$ 597,422,700$ 621,177,200$ 23,754,500 4.0%

School Operating Fund Revenue Detail

58

School Grants Fund Revenue Detail FY2016 FY2017 FY2018

Sources of Revenue Actuals Adopted Approved Difference % Change

STATE AID CATEGORICAL

Other State Aid-

Technology Initiative 1,838,884 1,689,200 1,689,200 - 0.0%

Special Ed Medicaid 1,093,420 600,000 - (600,000) -100.0%

Project Graduation 92,101 100,000 100,000 - 0.0%

High School Innovation 48,796 50,000 - (50,000) -100.0%

Jobs for VA Graduates 50,000 50,000 50,000 - 0.0%

Mentor Development 34,874 31,600 31,600 - 0.0%

Reserve for Unbudgeted Grants State - 125,000 125,000 - 0.0%

Governor's Health Science 1,001 - - - 0.0%

New Teacher Recruitment 8,000 - - - 0.0%

Alternative Ed Teacher Comp - - 200,000

Other (Adult Ed/ISAEP/VA Healthy Youth) 322,431 209,500 245,500 36,000 17.2%

TOTAL STATE AID CATEGORICAL 3,489,507$ 2,855,300$ 2,441,300$ (614,000)$ -21.5%

FEDERAL AIDCATEGORICALSpecial Education-

Education for Handicapped Students 10,797,322$ 11,202,000$ 11,671,700$ 469,700 4.2%

Preschool Incentive 213,051 193,700 207,500 13,800 7.1%

Subtotal Special Education 11,010,373 11,395,700 11,879,200 483,500 4.2%

Education Consolidation and Improvement

Title I 5,504,793 6,076,000 6,578,700 502,700 8.3%

Title I Part D, Prevention 41,301 40,000 40,000 - 0.0%

Subtotal ECIA 5,546,093 6,116,000 6,618,700 502,700 8.2%

Vocational Education-

Carl Perkins Grant 650,639 600,000 620,000 20,000 3.3%

Subtotal Vocational Education 650,639 600,000 620,000 20,000

Other Categorical-

Title II 951,935 1,120,000 1,120,000 - 0.0%

21st Century Learning 950,792 1,453,700 1,089,200 (364,500) -25.1%

Headstart 1,352,207 1,121,700 1,122,200 500 0.0%

VPI Expansion 1,905,049 1,776,000 1,682,000 (94,000) -5.3%

AEFLA 246,229 245,000 245,000 - 0.0%

Title III 330,131 375,000 378,000 3,000 0.8%

Reserve for Unbudgeted Grants Federal - 350,000 350,000 - 0.0%

Other Federal Funding 285,125 291,100 295,100 4,000 1.4%

Subtotal Other 6,021,468 6,732,500 6,281,500 (451,000) -6.7%

TOTAL CATEGORICAL FEDERAL AID 23,228,574 24,844,200$ 25,399,400$ 555,200 2.2%

TUITION, FEES, SALES & MISCELLANEOUS

Miscellaneous:

Indirect Cost Recovery 112,593$ 130,000$ 320,600$ 190,600 146.6%

Communities in Schools 82,253 100,700 100,000 (700) -0.7%

Reserve for Unbudgeted Grants Federal - 25,000 25,000 - 0.0%

Other 147,235 146,000 151,000 5,000 3.4%

TOTAL TUITION, FEES, SALES & MISC 342,081 401,700 596,600 194,900 48.5%

TOTAL RECEIPTS 27,060,162$ 28,101,200$ 28,437,300$ 136,100 0.5%

Use of Reserves - 470,000 - (470,000) -100.0%

Transfer from School CIP 220

Transfer from School Operating Fund* 469,835$ 463,900$ 450,400$ (13,500) -2.9%

GRAND TOTAL REVENUE 28,961,644 29,035,100$ 28,887,700$ (147,400) -0.5%

59

School Federal Food Service Fund Revenue Detail FY2016 FY2017 FY2018

Sources of Revenue Actuals Adopted Approved Difference % Change

RECEIPTS

Interest on Investments and Bank Deposits 50,601 10,000 25,000 15,000 150.0%

Cafeteria Sales 8,829,804 8,753,300 8,838,500 85,200 1.0%

Vending Sales 142,185 700,000 200,000 (500,000) -71.4%

Rebates & Refunds 137,786 75,000 100,000 25,000 33.3%

Miscellaneous 1,191 10,000 5,000 (5,000) -50.0%

FS Management Charges 1,693,898 1,585,000 1,970,000 385,000 24.3%

State Aid 374,465 394,500 394,500 - 0.0%

Federal Aid 9,875,158 10,467,000 10,720,340 253,340 2.4%

USDA Donated Foods 1,090,775 1,050,800 1,355,000 304,200 28.9%

Transfer from Non-Federal* 1,103,142 - - -

Use of Reserves -$ 2,286,100$ 4,097,060 1,810,960 79.2%

GRAND TOTAL REVENUE 23,299,004$ 25,331,700$ 27,705,400$ 2,373,700$ 9.4%

TOTAL ALL FUNDS 757,827,231$ 651,325,600$ 677,319,900$ 25,994,300 4.0%

*Does not include transfer to grants from operating or non-federal food service funds

60

Note: Totals may not add due to rounding

Expenditure Line Item Detail

Operating Fund

Object Description% Change

Location: 199 - Elementary Schs Central

511000 Salaries And Wages Regular 94,125,641$ 103,314,709$ 107,926,567$ 4,611,858$ 4.5%512000 Salaries And Wages OT 340,575 - - - 0.0%513000 Salaries And Wages PT 463,322 647,034 652,395 5,361 0.8%514000 Temp Wages Long Term Absences 226,521 - 150,145 150,145 100.0%515000 Salaries And Wages - Sub 1,902,064 1,525,380 1,709,607 184,227 12.1%516000 Salaries And Wages Supplement 210,821 - - - 0.0%517000 Salaries SRP 1,156,414 - - - 0.0%519000 Other Salaries - (1,794,955) (1,878,899) (83,944) 4.7%521000 FICA Expense 6,973,395 7,791,501 8,107,966 316,465 4.1%522100 VRS Retirement 11,673,599 16,289,522 18,925,897 2,636,375 16.2%522110 VRS Hybrid Plan Contribution 1,564,604 - - - 0.0%522111 VRS Retiree Healthcare Credit 997,504 - - - 0.0%523010 Anthem Ins Active 12,090,421 15,028,664 15,401,624 372,960 2.5%523045 Health Savings Account Exp 631,562 - - - 0.0%523070 Dental Ins Active 206,247 222,110 338,682 116,572 52.5%524100 VRS Group Life Insurance 1,120,538 1,353,273 1,413,247 59,974 4.4%525000 VRS Hybrid Disability 38,952 - - - 0.0%531308 Professional Education Svc 200 250 5,000 4,750 1900.0%531999 Other Professional Svcs 5,224 - - - 0.0%533211 Copier Annual Maint Contract 1,224 1,300 1,300 - 0.0%535000 Printing And Binding Svcs 2,577 1,550 1,250 (300) -19.4%539012 Training Svcs 4,479 - - - 0.0%539999 Other Contractual Svcs 3,845 - - - 0.0%544000 Incty Print Shop Chgs 37,588 52,555 56,447 3,892 7.4%546010 Incty Sch Bus Chgs 7,348 1,500 1,300 (200) -13.3%546800 Incty Radio Shop Chgs 16,619 8,173 10,400 2,227 27.2%552100 Postal Svcs 12,982 17,660 15,260 (2,400) -13.6%552300 Telecommunications - 400 - (400) -100.0%552320 Wireless Phone Svc Chgs 18,312 18,960 20,410 1,450 7.6%554100 Lease Rent Equip 871 1,000 - (1,000) -100.0%555100 Mileage 2,614 4,950 6,000 1,050 21.2%555500 Registration Fees 6,361 1,500 15,489 13,989 932.6%555800 Misc Travel Exp 26,306 27,706 27,952 246 0.9%558100 Dues Association Membership 23,930 29,100 31,864 2,764 9.5%560010 Office Supplies 30,271 41,358 37,665 (3,693) -8.9%560013 Doc Svcs Printing Forms 22 - - - 0.0%560021 Food 15,701 2,575 4,575 2,000 77.7%560042 Medical Supplies 16,732 18,450 18,280 (170) -0.9%560120 Books Subscriptions 24,842 9,684 18,400 8,716 90.0%560123 Copier / Printer Supplies 253,890 172,307 204,153 31,846 18.5%560133 Inst Supplies 761,654 801,338 1,034,516 233,178 29.1%560134 Av Materials And Supplies 7,350 6,575 6,075 (500) -7.6%560140 Other Operating Supplies 24,161 6,500 17,613 11,113 171.0%560141 Exp Software 27,369 8,790 29,955 21,165 240.8%561020 Exp Furniture And Equip Rpl 2,265 3,004 2,307 (697) -23.2%561070 Exp Computer Equip Rpl 13,288 - - - 0.0%562020 Exp Furniture And Equip Add 22,411 3,950 2,450 (1,500) -38.0%562070 Exp Computer Equip Add 239,286 39,600 34,200 (5,400) -13.6%562080 Exp Education Equip Add 29,538 18,884 12,384 (6,500) -34.4%562160 Exp Audio Visual Equip Add 5,717 3,300 4,650 1,350 40.9%582080 Capital Educational Equip Add 97,297 10,000 11,601 1,601 16.0%Location: 199 - Elementary Schs Central 135,464,454$ 145,690,157$ 154,378,727$ 8,688,570$ 6.0%

Location: 299 - Middle Schools Central

511000 Salaries And Wages Regular 52,123,888$ 56,280,397$ 58,650,057$ 2,369,660$ 4.2%512000 Salaries And Wages OT 79,450 - - - 0.0%513000 Salaries And Wages PT 645,483 756,501 871,382 114,881 15.2%514000 Temp Wages Long Term Absences 95,471 - 20,500 20,500 100.0%515000 Salaries And Wages - Sub 993,568 902,900 907,922 5,022 0.6%516000 Salaries And Wages Supplement 639,138 - - - 0.0%

FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

61



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

517000 Salaries SRP 542,770$ -$ -$ -$ 0.0%519000 Other Salaries - (993,045) (1,036,744) (43,699) 4.4%521000 FICA Expense 3,910,755 4,277,978 4,469,680 191,702 4.5%522100 VRS Retirement 6,508,739 8,882,395 10,308,413 1,426,018 16.1%522110 VRS Hybrid Plan Contribution 827,781 - - - 0.0%522111 VRS Retiree Healthcare Credit 552,984 - - - 0.0%523010 Anthem Ins Active 6,753,836 7,765,024 7,925,232 160,208 2.1%523045 Health Savings Account Exp 360,674 - - - 0.0%523070 Dental Ins Active 117,108 114,760 174,276 59,516 51.9%524100 VRS Group Life Insurance 620,899 737,797 769,565 31,768 4.3%525000 VRS Hybrid Disability 20,604 - - - 0.0%531308 Professional Education Svc 2,400 - 3,000 3,000 100.0%531999 Other Professional Svcs 20,750 - - - 0.0%533299 Other Maint Svc Cont 940 2,100 2,100 - 0.0%539999 Other Contractual Svcs 75 500 - (500) -100.0%544000 Incty Print Shop Chgs 18,463 17,252 20,202 2,950 17.1%546010 Incty Sch Bus Chgs 15,042 900 6,000 5,100 566.7%546800 Incty Radio Shop Chgs 7,279 4,200 4,250 50 1.2%552100 Postal Svcs 19,201 30,500 24,000 (6,500) -21.3%552320 Wireless Phone Svc Chgs 4,242 4,000 3,800 (200) -5.0%555100 Mileage 3,415 3,500 3,500 - 0.0%555500 Registration Fees 4,122 1,000 3,344 2,344 234.4%555600 Tolls Parking - 10 - (10) -100.0%555800 Misc Travel Exp 37,387 27,550 53,084 25,534 92.7%558100 Dues Association Membership 14,222 20,535 19,549 (986) -4.8%560010 Office Supplies 13,625 10,050 13,230 3,180 31.6%560021 Food 7,649 2,495 4,168 1,673 67.1%560042 Medical Supplies 6,866 5,650 6,550 900 15.9%560120 Books Subscriptions 7,174 1,400 23,233 21,833 1559.5%560123 Copier / Printer Supplies 120,369 103,089 109,243 6,154 6.0%560133 Inst Supplies 355,245 419,392 535,457 116,065 27.7%560134 Av Materials And Supplies 7,125 5,200 5,700 500 9.6%560140 Other Operating Supplies 19,032 13,600 14,343 743 5.5%560141 Exp Software 98,042 39,974 86,708 46,734 116.9%560160 Textbooks 897 800 400 (400) -50.0%561020 Exp Furniture And Equip Rpl 16,977 - 3,100 3,100 100.0%561070 Exp Computer Equip Rpl 2,829 - 350 350 100.0%561080 Exp Education Equip Rpl 9,984 - - - 0.0%561160 Exp Audio Visual Equip Rpl 815 1,000 1,000 - 0.0%562020 Exp Furniture And Equip Add 11,662 7,000 9,000 2,000 28.6%562030 Exp Radio Equip Add - 500 500 - 0.0%562070 Exp Computer Equip Add 42,538 28,136 23,563 (4,573) -16.3%562080 Exp Education Equip Add 18,101 12,800 10,300 (2,500) -19.5%562160 Exp Audio Visual Equip Add 12,557 8,000 8,700 700 8.8%582080 Capital Educational Equip Add 24,084 - - - 0.0%Location: 299 - Middle Schools Central 75,716,257$ 79,495,840$ 84,058,657$ 4,562,817$ 5.7%

Location: 399 - High Schools Central

511000 Salaries And Wages Regular 75,572,763$ 82,172,659$ 85,941,209$ 3,768,550$ 4.6%512000 Salaries And Wages OT 166,209 - - - 0.0%513000 Salaries And Wages PT 677,939 1,133,740 1,394,114 260,374 23.0%514000 Temp Wages Long Term Absences 757,669 399,888 503,981 104,093 26.0%515000 Salaries And Wages - Sub 1,257,853 1,289,566 1,295,614 6,048 0.5%516000 Salaries And Wages Supplement 1,537,024 3,550 9,550 6,000 169.0%517000 Salaries SRP 552,629 - - - 0.0%519000 Other Salaries - (1,453,637) (1,523,471) (69,834) 4.8%521000 FICA Expense 5,771,414 6,274,584 6,588,660 314,076 5.0%522100 VRS Retirement 9,619,665 12,966,588 15,083,977 2,117,389 16.3%522110 VRS Hybrid Plan Contribution 1,016,318 - - - 0.0%522111 VRS Retiree Healthcare Credit 800,591 - - - 0.0%523010 Anthem Ins Active 8,957,150 10,895,460 11,105,584 210,124 1.9%523045 Health Savings Account Exp 717,351 - - - 0.0%523070 Dental Ins Active 161,055 161,025 244,212 83,187 51.7%524100 VRS Group Life Insurance 899,223 1,077,060 1,126,057 48,997 4.5%525000 VRS Hybrid Disability 25,304 - - - 0.0%527002 Workers Comp Medical And Other 110 - - - 0.0%

62



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

531100 Professional Health Svcs 60$ -$ -$ -$ 0.0%531308 Professional Education Svc 695 1,500 1,700 200 13.3%531999 Other Professional Svcs 8,115 200 200 - 0.0%533199 Other Repair Maint - 680 - (680) -100.0%533299 Other Maint Svc Cont 49,136 53,410 52,460 (950) -1.8%534000 Transportation Svcs 3,293 - - - 0.0%535000 Printing And Binding Svcs 3,572 20,900 10,050 (10,850) -51.9%536001 Media Advertising 1,940 3,500 3,500 - 0.0%539008 Permits And Licenses 618 - - - 0.0%539012 Training Svcs 50 150 150 - 0.0%539999 Other Contractual Svcs 10,389 7,000 11,000 4,000 57.1%542000 Incty Fleet Vehicle Operation 1,988 500 200 (300) -60.0%542002 Incty Fleet Motor Pool 600 - 1,000 1,000 100.0%544000 Incty Print Shop Chgs 57,090 67,745 63,734 (4,011) -5.9%546010 Incty Sch Bus Chgs 31,587 2,300 13,792 11,492 499.7%546800 Incty Radio Shop Chgs 9,738 5,740 9,250 3,510 61.1%546803 Incty Radio Shop Annual 84,060 96,000 96,000 - 0.0%552100 Postal Svcs 52,572 69,275 65,570 (3,705) -5.3%552320 Wireless Phone Svc Chgs 18,726 18,400 24,420 6,020 32.7%554100 Lease Rent Equip 4,185 2,500 4,486 1,986 79.4%554220 Facility Rental 666 300 - (300) -100.0%555100 Mileage 19,144 27,890 23,400 (4,490) -16.1%555200 Education And Conferences 3,116 2,500 3,000 500 20.0%555500 Registration Fees 3,159 1,500 6,900 5,400 360.0%555600 Tolls Parking 154 - 200 200 100.0%555800 Misc Travel Exp 49,658 21,060 40,670 19,610 93.1%558100 Dues Association Membership 30,762 30,500 30,750 250 0.8%560010 Office Supplies 34,736 55,090 70,790 15,700 28.5%560013 Doc Svcs Printing Forms 29 - - - 0.0%560021 Food 25,837 6,120 16,171 10,051 164.2%560042 Medical Supplies 7,123 7,186 7,574 388 5.4%560070 Repair Maint Supply 188 1,500 750 (750) -50.0%560110 Uniforms 1,663 - 500 500 100.0%560120 Books Subscriptions 38,034 26,400 30,100 3,700 14.0%560123 Copier / Printer Supplies 161,105 142,084 146,405 4,321 3.0%560133 Inst Supplies 519,392 583,677 713,118 129,441 22.2%560134 Av Materials And Supplies 3,613 8,750 9,000 250 2.9%560140 Other Operating Supplies 59,674 9,560 41,032 31,472 329.2%560141 Exp Software 47,479 62,150 90,263 28,113 45.2%560160 Textbooks 7,614 4,930 6,380 1,450 29.4%561010 Exp Mach And Equip 190 - - - 0.0%561020 Exp Furniture And Equip Rpl 3,353 - 1,500 1,500 100.0%561070 Exp Computer Equip Rpl 2,851 - 2,700 2,700 100.0%561080 Exp Education Equip Rpl 278 - - - 0.0%561160 Exp Audio Visual Equip Rpl - 500 - (500) -100.0%562020 Exp Furniture And Equip Add 78,631 6,000 7,644 1,644 27.4%562030 Exp Radio Equip Add 700 - - - 0.0%562070 Exp Computer Equip Add 125,208 50,724 46,473 (4,251) -8.4%562080 Exp Education Equip Add 166,407 36,190 36,270 80 0.2%562160 Exp Audio Visual Equip Add 19,199 10,560 8,390 (2,170) -20.5%581010 Capital Mach And Equip Rpl 5,140 - 11,000 11,000 100.0%581080 Capital Education Equip Rpl 6,767 - 9,000 9,000 100.0%582010 Capital Mach And Equip Add 8,288 - - - 0.0%582020 Capital Furniture Fixture Add 150,998 - - - 0.0%582070 Capital Computer Equip Add 12,052 - - - 0.0%582080 Capital Educational Equip Add 59,381 17,490 14,000 (3,490) -20.0%Location: 399 - High Schools Central 110,481,270$ 116,382,944$ 123,500,979$ 7,118,035$ 6.1%

Location: 513 - Gen & Voc Coord Studies

511000 Salaries And Wages Regular 750,037$ 818,427$ 835,173$ 16,746$ 2.0%514000 Temp Wages Long Term Absences 159,206 153,000 150,000 (3,000) -2.0%516000 Salaries And Wages Supplement 153,992 75,000 90,000 15,000 20.0%519000 Other Salaries - (14,322) (14,618) (296) 2.1%521000 FICA Expense 78,678 77,249 79,373 2,124 2.7%522100 VRS Retirement 98,133 129,065 146,574 17,509 13.6%522110 VRS Hybrid Plan Contribution 7,590 - - - 0.0%

63



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

522111 VRS Retiree Healthcare Credit 7,969$ -$ -$ -$ 0.0%523010 Anthem Ins Active 64,760 96,420 96,180 (240) -0.2%523045 Health Savings Account Exp 8,517 - - - 0.0%523070 Dental Ins Active 1,195 1,425 2,115 690 48.4%524100 VRS Group Life Insurance 8,948 10,722 10,942 220 2.1%525000 VRS Hybrid Disability 189 - - - 0.0%539999 Other Contractual Svcs 2,151 15,000 6,200 (8,800) -58.7%544000 Incty Print Shop Chgs 10 300 300 - 0.0%552320 Wireless Phone Svc Chgs 571 - 600 600 100.0%554220 Facility Rental 828 500 400 (100) -20.0%555100 Mileage 494 1,500 700 (800) -53.3%555600 Tolls Parking - 4 - (4) -100.0%555800 Misc Travel Exp 1,896 8,000 6,500 (1,500) -18.8%558100 Dues Association Membership 3,000 3,500 3,500 - 0.0%559100 Other Fees And Charges 450 500 500 - 0.0%560010 Office Supplies 486 1,000 700 (300) -30.0%560021 Food - 150 150 - 0.0%560133 Inst Supplies 600 400 500 100 25.0%560141 Exp Software 89,244 87,630 88,434 804 0.9%562070 Exp Computer Equip Add - 1,500 - (1,500) -100.0%562080 Exp Education Equip Add - 500 - (500) -100.0%Location: 513 - Gen & Voc Coord Studies 1,438,944$ 1,467,470$ 1,504,223$ 36,753$ 2.5%

Location: 515 - Office Career Development

511000 Salaries And Wages Regular 316,582$ 322,913$ 337,701$ 14,788$ 4.6%516000 Salaries And Wages Supplement 4,169 7,000 6,700 (300) -4.3%519000 Other Salaries - (5,651) (5,909) (258) 4.6%521000 FICA Expense 23,932 24,355 25,235 880 3.6%522100 VRS Retirement 44,511 50,923 59,266 8,343 16.4%522111 VRS Retiree Healthcare Credit 3,355 - - - 0.0%523010 Anthem Ins Active 22,086 25,712 25,648 (64) -0.2%523070 Dental Ins Active 430 380 564 184 48.4%524100 VRS Group Life Insurance 3,767 4,230 4,424 194 4.6%538300 Tuition Paid Private Schs 70,000 166,154 176,354 10,200 6.1%539999 Other Contractual Svcs 86,261 116,988 125,188 8,200 7.0%542002 Incty Fleet Motor Pool 1,358 - 2,000 2,000 100.0%544000 Incty Print Shop Chgs 1,752 2,046 3,000 954 46.6%546010 Incty Sch Bus Chgs 622 - 12,500 12,500 100.0%552100 Postal Svcs - 100 100 - 0.0%555100 Mileage 6,797 12,500 10,000 (2,500) -20.0%555500 Registration Fees 15,125 7,500 18,000 10,500 140.0%555600 Tolls Parking 133 100 175 75 75.0%555700 Meals Per Diem 90 - 100 100 100.0%555800 Misc Travel Exp 49,421 38,800 35,000 (3,800) -9.8%558100 Dues Association Membership 625 550 750 200 36.4%560010 Office Supplies 2,317 3,465 2,850 (615) -17.7%560021 Food 2,274 2,000 3,000 1,000 50.0%560123 Copier / Printer Supplies - 250 250 - 0.0%560133 Inst Supplies 8,283 - 8,000 8,000 100.0%560141 Exp Software 36,785 2,500 15,446 12,946 517.8%560160 Textbooks 17,831 15,000 7,984 (7,016) -46.8%562070 Exp Computer Equip Add 930 2,000 3,000 1,000 50.0%562080 Exp Education Equip Add 23,400 58,744 23,000 (35,744) -60.8%Location: 515 - Office Career Development 742,836$ 858,559$ 900,326$ 41,767$ 4.9%

Location: 534 - Gen & Voc Esl

511000 Salaries And Wages Regular 3,508,522$ 3,709,677$ 3,846,925$ 137,248$ 3.7%513000 Salaries And Wages PT 33,047 108,446 102,312 (6,134) -5.7%514000 Temp Wages Long Term Absences 5,035 13,000 13,000 - 0.0%515000 Salaries And Wages - Sub 40,794 - - - 0.0%516000 Salaries And Wages Supplement 21,608 25,000 25,000 - 0.0%517000 Salaries SRP 25,557 - - - 0.0%519000 Other Salaries - (66,807) (69,108) (2,301) 3.4%

64



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

521000 FICA Expense 256,765$ 284,664$ 294,352$ 9,688$ 3.4%522100 VRS Retirement 423,372 585,011 675,131 90,120 15.4%522110 VRS Hybrid Plan Contribution 71,184 - - - 0.0%522111 VRS Retiree Healthcare Credit 37,261 - - - 0.0%523010 Anthem Ins Active 470,570 527,096 532,196 5,100 1.0%523045 Health Savings Account Exp 45,967 - - - 0.0%523070 Dental Ins Active 8,245 7,790 11,703 3,913 50.2%524100 VRS Group Life Insurance 41,843 48,588 50,405 1,817 3.7%525000 VRS Hybrid Disability 1,767 - - - 0.0%539999 Other Contractual Svcs 144 500 300 (200) -40.0%544000 Incty Print Shop Chgs 1,508 2,000 1,000 (1,000) -50.0%555100 Mileage 8,258 6,000 7,000 1,000 16.7%555800 Misc Travel Exp 139 - - - 0.0%558100 Dues Association Membership 190 900 900 - 0.0%560010 Office Supplies 3,440 1,775 1,975 200 11.3%560021 Food 1,654 4,300 4,300 - 0.0%560133 Inst Supplies 47 25,360 25,360 - 0.0%Location: 534 - Gen & Voc Esl 5,006,917$ 5,283,300$ 5,522,751$ 239,451$ 4.5%

Location: 715 - Adult Education

511000 Salaries And Wages Regular 302,608$ 304,220$ 313,349$ 9,129$ 3.0%514000 Temp Wages Long Term Absences 143,002 132,981 135,181 2,200 1.7%519000 Other Salaries - (5,324) (5,484) (160) 3.0%521000 FICA Expense 32,696 32,275 33,111 836 2.6%522100 VRS Retirement 42,349 47,975 54,993 7,018 14.6%522111 VRS Retiree Healthcare Credit 3,192 - - - 0.0%523010 Anthem Ins Active 24,161 38,568 38,472 (96) -0.2%523045 Health Savings Account Exp 2,800 - - - 0.0%523070 Dental Ins Active 480 570 846 276 48.4%524100 VRS Group Life Insurance 3,584 3,985 4,105 120 3.0%533299 Other Maint Svc Cont 109,039 10,500 10,500 - 0.0%535000 Printing And Binding Svcs 3,299 9,000 7,000 (2,000) -22.2%539999 Other Contractual Svcs 1,575 - 10,000 10,000 100.0%544000 Incty Print Shop Chgs 227 300 200 (100) -33.3%552100 Postal Svcs 26 - - - 0.0%554220 Facility Rental 252 - - - 0.0%555100 Mileage 800 1,200 1,000 (200) -16.7%558100 Dues Association Membership 221 - - - 0.0%560010 Office Supplies 301 - - - 0.0%560021 Food 73 - - - 0.0%560123 Copier / Printer Supplies 376 - - - 0.0%560133 Inst Supplies 38,545 16,000 16,100 100 0.6%560160 Textbooks 54,619 55,673 55,673 - 0.0%562070 Exp Computer Equip Add 490 - - - 0.0%Location: 715 - Adult Education 764,715$ 647,923$ 675,046$ 27,123$ 4.2%

Location: 804 - Student Conduct

511000 Salaries And Wages Regular 316,613$ 426,487$ 433,257$ 6,770$ 1.6%517000 Salaries SRP 31,487 - - - 0.0%519000 Other Salaries - (7,464) (7,582) (118) 1.6%521000 FICA Expense 25,609 31,484 31,365 (119) -0.4%522100 VRS Retirement 44,681 67,257 76,036 8,779 13.1%522111 VRS Retiree Healthcare Credit 3,368 - - - 0.0%523010 Anthem Ins Active 23,951 38,568 38,472 (96) -0.2%523070 Dental Ins Active 600 570 846 276 48.4%524100 VRS Group Life Insurance 3,782 5,587 5,675 88 1.6%533299 Other Maint Svc Cont 4,312 12,000 12,000 - 0.0%535000 Printing And Binding Svcs 18,034 24,000 24,000 - 0.0%539999 Other Contractual Svcs - 250 - (250) -100.0%544000 Incty Print Shop Chgs 1,325 1,450 1,450 - 0.0%552320 Wireless Phone Svc Chgs - 1,700 1,700 - 0.0%555100 Mileage 438 450 450 - 0.0%555800 Misc Travel Exp 1,753 2,115 2,115 - 0.0%

65



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

560010 Office Supplies 405$ 1,387$ 1,387$ -$ 0.0%560021 Food 285 - 250 250 100.0%560120 Books Subscriptions 75 - - - 0.0%562070 Exp Computer Equip Add - 500 500 - 0.0%Location: 804 - Student Conduct 476,718$ 606,341$ 621,921$ 15,580$ 2.6%

Location: 810 - Asst Supt Instruction

511000 Salaries And Wages Regular 437,121$ 623,298$ 709,337$ 86,039$ 13.8%512000 Salaries And Wages OT 545 - - - 0.0%513000 Salaries And Wages PT 65,877 67,195 69,210 2,015 3.0%514000 Temp Wages Long Term Absences 121,881 862,772 - (862,772) -100.0%515000 Salaries And Wages - Sub 936 - - - 0.0%516000 Salaries And Wages Supplement 91,952 112,069 60,737 (51,332) -45.8%519000 Other Salaries - (12,083) (13,624) (1,541) 12.8%521000 FICA Expense 51,818 119,725 58,447 (61,278) -51.2%522100 VRS Retirement 62,254 98,296 124,489 26,193 26.6%522111 VRS Retiree Healthcare Credit 4,693 - - - 0.0%523010 Anthem Ins Active 15,488 44,996 51,296 6,300 14.0%523045 Health Savings Account Exp 5,600 - - - 0.0%523070 Dental Ins Active 350 665 1,128 463 69.6%524100 VRS Group Life Insurance 5,269 8,165 9,292 1,127 13.8%531308 Professional Education Svc 5,614 - - - 0.0%531999 Other Professional Svcs 4,505 - - - 0.0%533299 Other Maint Svc Cont 118,305 150,000 130,000 (20,000) -13.3%535000 Printing And Binding Svcs 5,782 5,000 2,500 (2,500) -50.0%538100 Tuition Paid Division Instate 2,560,833 2,652,470 3,005,670 353,200 13.3%539012 Training Svcs 5,512 - - - 0.0%539999 Other Contractual Svcs 73,276 73,226 81,926 8,700 11.9%544000 Incty Print Shop Chgs 12,018 14,350 11,850 (2,500) -17.4%546010 Incty Sch Bus Chgs 993 - - - 0.0%552100 Postal Svcs 2,746 5,000 4,000 (1,000) -20.0%552320 Wireless Phone Svc Chgs 858 - - - 0.0%554220 Facility Rental 192 - 192 192 100.0%555100 Mileage 10,278 13,350 13,200 (150) -1.1%555500 Registration Fees 22,181 - 425 425 100.0%555600 Tolls Parking 86 - 34 34 100.0%555800 Misc Travel Exp 66,351 23,350 26,650 3,300 14.1%558100 Dues Association Membership 7,279 2,000 3,500 1,500 75.0%558610 Other Chgs And Services 4,287 4,000 4,000 - 0.0%559100 Other Fees And Charges - 15,000 - (15,000) -100.0%560010 Office Supplies 40,946 49,104 19,104 (30,000) -61.1%560021 Food 33,070 3,000 18,000 15,000 500.0%560042 Medical Supplies 11,424 - - - 0.0%560120 Books Subscriptions 36,206 74,100 34,100 (40,000) -54.0%560123 Copier / Printer Supplies - - 30,000 30,000 100.0%560133 Inst Supplies 44,759 385,200 335,551 (49,649) -12.9%560140 Other Operating Supplies 211,598 220,472 335,165 114,693 52.0%560141 Exp Software 42,153 - 1,200 1,200 100.0%562020 Exp Furniture And Equip Add 5,049 - - - 0.0%562070 Exp Computer Equip Add 13,728 - - - 0.0%562080 Exp Education Equip Add 6,789 - - - 0.0%562160 Exp Audio Visual Equip Add 4,928 - - - 0.0%570000 Pmt To Joint Operations 1,113,785 1,185,869 1,185,869 - 0.0%Location: 810 - Asst Supt Instruction 5,329,315$ 6,800,589$ 6,313,248$ (487,341)$ -7.2%

Location: 812 - Technology Adm Instr

511000 Salaries And Wages Regular 5,541,325$ 5,839,337$ 5,989,154$ 149,817$ 2.6%513000 Salaries And Wages PT 46,215 47,139 48,554 1,415 3.0%515000 Salaries And Wages - Sub - 1,008 1,015 7 0.7%516000 Salaries And Wages Supplement 70,534 76,300 76,843 543 0.7%517000 Salaries SRP 45,966 - - - 0.0%519000 Other Salaries - (5,253) (5,456) (203) 3.9%521000 FICA Expense 406,455 455,420 466,234 10,814 2.4%

66



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

522100 VRS Retirement 743,761$ 920,859$ 1,051,099$ 130,240$ 14.1%522110 VRS Hybrid Plan Contribution 37,201 - - - 0.0%522111 VRS Retiree Healthcare Credit 58,483 - - - 0.0%523010 Anthem Ins Active 582,438 604,232 596,316 (7,916) -1.3%523045 Health Savings Account Exp 42,467 - - - 0.0%523070 Dental Ins Active 9,985 8,930 13,113 4,183 46.8%524100 VRS Group Life Insurance 66,224 76,496 78,451 1,955 2.6%525000 VRS Hybrid Disability 926 - - - 0.0%531300 Mgmt Consulting Svc - 2,000 2,000 - 0.0%531700 Tech Svcs 2,442 8,000 8,000 - 0.0%531999 Other Professional Svcs 7,130 - - - 0.0%533105 Computer Equip Repair Maint 323,205 650,000 650,000 - 0.0%533299 Other Maint Svc Cont 826,688 1,219,484 954,209 (265,275) -21.8%535000 Printing And Binding Svcs 1,155 1,500 1,500 - 0.0%539012 Training Svcs 435 7,000 7,500 500 7.1%539999 Other Contractual Svcs 2,934 3,000 3,000 - 0.0%541001 Incty IST Chgs 131,800 131,600 - (131,600) -100.0%544000 Incty Print Shop Chgs 17,404 14,400 17,400 3,000 20.8%552100 Postal Svcs 943 1,500 1,500 - 0.0%552300 Telecommunications 26,068 30,000 30,000 - 0.0%552320 Wireless Phone Svc Chgs - - 50,000 50,000 100.0%552340 Data Lines 1,611,213 1,489,400 1,487,144 (2,256) -0.2%555100 Mileage 18,889 32,195 23,450 (8,745) -27.2%555500 Registration Fees - 500 500 - 0.0%555600 Tolls Parking 8 5 - (5) -100.0%555800 Misc Travel Exp 6,605 37,431 19,531 (17,900) -47.8%558100 Dues Association Membership 284 2,200 2,000 (200) -9.1%560010 Office Supplies 7,225 7,349 8,280 931 12.7%560021 Food 1,350 - 1,500 1,500 100.0%560070 Repair Maint Supply 111,283 119,628 115,500 (4,128) -3.5%560120 Books Subscriptions 392,078 267,959 269,473 1,514 0.6%560133 Inst Supplies 1,557 2,300 1,500 (800) -34.8%560134 Av Materials And Supplies 55,196 49,987 62,700 12,713 25.4%560140 Other Operating Supplies 13,273 1,500 1,500 - 0.0%560141 Exp Software 308,631 365,300 487,444 122,144 33.4%562070 Exp Computer Equip Add 245,863 33,547 185,032 151,485 451.6%562080 Exp Education Equip Add 1,025 - 10,000 10,000 100.0%562160 Exp Audio Visual Equip Add 18,841 1,000 - (1,000) -100.0%581075 Capital Software Rpl 360,000 - - - 0.0%582070 Capital Computer Equip Add 6,043,916 52,770 48,000 (4,770) -9.0%Location: 812 - Technology Adm Instr 18,189,421$ 12,556,023$ 12,763,986$ 207,963$ 1.7%

Location: 813 - Gen & Voc Ed Instruct

511000 Salaries And Wages Regular 2,497,969$ 2,732,268$ 2,782,339$ 50,071$ 1.8%513000 Salaries And Wages PT 52,870 98,383 123,778 25,395 25.8%514000 Temp Wages Long Term Absences 1,015,841 1,165,895 1,169,560 3,665 0.3%515000 Salaries And Wages - Sub 40,984 60,500 66,752 6,252 10.3%516000 Salaries And Wages Supplement 89,604 27,040 78,737 51,697 191.2%517000 Salaries SRP 67,445 - - - 0.0%519000 Other Salaries - (49,534) (50,858) (1,324) 2.7%521000 FICA Expense 276,266 301,495 311,620 10,125 3.4%522100 VRS Retirement 344,027 430,879 488,302 57,423 13.3%522110 VRS Hybrid Plan Contribution 8,876 - - - 0.0%522111 VRS Retiree Healthcare Credit 26,601 - - - 0.0%523010 Anthem Ins Active 236,769 276,404 269,304 (7,100) -2.6%523045 Health Savings Account Exp 18,433 - - - 0.0%523070 Dental Ins Active 4,315 4,085 5,922 1,837 45.0%524100 VRS Group Life Insurance 29,869 35,791 36,450 659 1.8%525000 VRS Hybrid Disability 221 - - - 0.0%531308 Professional Education Svc 6,769 18,183 20,983 2,800 15.4%531999 Other Professional Svcs 71,308 66,760 98,270 31,510 47.2%533199 Other Repair Maint 36,789 50,430 50,430 - 0.0%535000 Printing And Binding Svcs - - 1,250 1,250 100.0%539012 Training Svcs 1,525 2,060 2,000 (60) -2.9%539016 Testing Svcs 33,647 21,000 21,000 - 0.0%539999 Other Contractual Svcs 13,575 51,649 19,975 (31,674) -61.3%

67



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

542000 Incty Fleet Vehicle Operation 44,768$ 44,000$ 44,000$ -$ 0.0%542006 Incty Fleet Fuel Sales 17,784 50,332 50,332 - 0.0%544000 Incty Print Shop Chgs 19,813 29,076 27,006 (2,070) -7.1%545010 Incty Risk Mgmt Self Ins 54,239 64,258 64,690 432 0.7%546010 Incty Sch Bus Chgs 1,702 26,000 25,800 (200) -0.8%552100 Postal Svcs 3,373 8,580 7,200 (1,380) -16.1%554220 Facility Rental 480 - 192 192 100.0%555100 Mileage 42,233 49,537 44,649 (4,888) -9.9%555500 Registration Fees 125 525 - (525) -100.0%555600 Tolls Parking 189 104 79 (25) -24.0%555800 Misc Travel Exp 65,445 72,943 73,893 950 1.3%558100 Dues Association Membership 27,234 36,680 36,755 75 0.2%560010 Office Supplies 5,587 9,959 9,283 (676) -6.8%560021 Food 9,792 10,330 5,000 (5,330) -51.6%560110 Uniforms 39,948 20,000 20,000 - 0.0%560120 Books Subscriptions 18,460 8,492 7,700 (792) -9.3%560133 Inst Supplies 133,528 217,056 359,260 142,204 65.5%560134 Av Materials And Supplies - 1,000 700 (300) -30.0%560140 Other Operating Supplies 46,264 1,113,174 134,586 (978,588) -87.9%560141 Exp Software 876,203 213,916 1,333,126 1,119,210 523.2%560160 Textbooks - 744,278 719,278 (25,000) -3.4%561020 Exp Furniture And Equip Rpl 128 - - - 0.0%561080 Exp Education Equip Rpl 8,671 10,771 5,379 (5,392) -50.1%562070 Exp Computer Equip Add 7,804 2,550 - (2,550) -100.0%562080 Exp Education Equip Add 280,800 12,570 34,610 22,040 175.3%562160 Exp Audio Visual Equip Add 3,769 3,300 2,300 (1,000) -30.3%581050 Capital Passengr Vehicle Rpl 62,914 78,000 78,000 - 0.0%581080 Capital Education Equip Rpl 270,000 - - - 0.0%582080 Capital Educational Equip Add 21,412 - - - 0.0%Location: 813 - Gen & Voc Ed Instruct 6,936,368$ 8,120,719$ 8,579,632$ 458,913$ 5.7%

Location: 814 - Exceptional Ed Instruction

511000 Salaries And Wages Regular 11,328,346$ 12,619,602$ 12,701,475$ 81,873$ 0.6%512000 Salaries And Wages OT 201,347 612,248 616,500 4,252 0.7%513000 Salaries And Wages PT 334,705 454,922 468,588 13,666 3.0%514000 Temp Wages Long Term Absences 1,120,634 1,184,500 1,188,000 3,500 0.3%515000 Salaries And Wages - Sub 33,253 35,952 30,000 (5,952) -16.6%516000 Salaries And Wages Supplement 19,580 56,575 43,675 (12,900) -22.8%517000 Salaries SRP 203,644 - - - 0.0%519000 Other Salaries - (222,079) (220,665) 1,414 -0.6%521000 FICA Expense 938,556 1,106,796 1,112,974 6,178 0.6%522100 VRS Retirement 1,370,287 1,990,098 2,229,115 239,017 12.0%522110 VRS Hybrid Plan Contribution 211,938 - - - 0.0%522111 VRS Retiree Healthcare Credit 116,367 - - - 0.0%523010 Anthem Ins Active 1,606,866 2,172,664 2,122,372 (50,292) -2.3%523045 Health Savings Account Exp 74,053 - - - 0.0%523070 Dental Ins Active 28,941 32,110 46,671 14,561 45.3%524100 VRS Group Life Insurance 134,868 165,321 166,407 1,086 0.7%525000 VRS Hybrid Disability 5,336 - - - 0.0%531100 Professional Health Svcs 1,140,104 778,875 561,566 (217,309) -27.9%531308 Professional Education Svc 15,705 14,500 22,000 7,500 51.7%531500 Legal Svcs 144,414 195,210 195,210 - 0.0%531999 Other Professional Svcs 5,761 50,000 158,000 108,000 216.0%533299 Other Maint Svc Cont 18,170 34,300 25,800 (8,500) -24.8%538100 Tuition Paid Division Instate 37,409 50,000 53,000 3,000 6.0%539012 Training Svcs 5,061 3,500 5,000 1,500 42.9%539090 Payment To Parents In Lieu Tra - - 1,000 1,000 100.0%539999 Other Contractual Svcs 52,810 43,636 45,500 1,864 4.3%544000 Incty Print Shop Chgs 3,189 2,750 2,700 (50) -1.8%546010 Incty Sch Bus Chgs - 37,850 30,500 (7,350) -19.4%546700 Incty Police Svcs - - 100 100 100.0%552100 Postal Svcs 381 300 370 70 23.3%552320 Wireless Phone Svc Chgs 1,197 650 1,200 550 84.6%555100 Mileage 131,464 132,845 140,675 7,830 5.9%555200 Education And Conferences 250 - - - 0.0%555500 Registration Fees 3,494 1,600 3,280 1,680 105.0%

68



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

555600 Tolls Parking 436$ 50$ -$ (50)$ -100.0%555800 Misc Travel Exp 16,919 19,035 18,075 (960) -5.0%558100 Dues Association Membership 1,002 1,275 1,325 50 3.9%558610 Other Chgs And Services 239 - 13,425 13,425 100.0%560010 Office Supplies 12,034 19,710 13,810 (5,900) -29.9%560021 Food 756 8,400 8,900 500 6.0%560042 Medical Supplies 3,975 8,555 8,580 25 0.3%560120 Books Subscriptions 13,359 13,550 11,550 (2,000) -14.8%560123 Copier / Printer Supplies 58 - - - 0.0%560133 Inst Supplies 32,201 42,500 37,350 (5,150) -12.1%560140 Other Operating Supplies 32,477 10,700 6,200 (4,500) -42.1%560141 Exp Software 1,293 13,500 13,500 - 0.0%562070 Exp Computer Equip Add 15,204 20,400 21,000 600 2.9%562080 Exp Education Equip Add 9,334 23,900 25,000 1,100 4.6%562160 Exp Audio Visual Equip Add - 500 1,000 500 100.0%582080 Capital Educational Equip Add 14,945 - - - 0.0%613300 Trf To CSA Fund 2,621,100 2,897,900 3,171,000 273,100 9.4%Location: 814 - Exceptional Ed Instruction 22,063,462$ 24,634,700$ 25,101,728$ 467,028$ 1.9%

Location: 815 - Elementary Ed Instr

511000 Salaries And Wages Regular 756,620$ 807,195$ 818,377$ 11,182$ 1.4%514000 Temp Wages Long Term Absences 13,782 - - - 0.0%516000 Salaries And Wages Supplement 2,011 4,000 8,400 4,400 110.0%519000 Other Salaries - (14,124) (14,322) (198) 1.4%521000 FICA Expense 55,073 59,885 60,416 531 0.9%522100 VRS Retirement 107,479 127,293 143,624 16,331 12.8%522111 VRS Retiree Healthcare Credit 8,101 - - - 0.0%523010 Anthem Ins Active 77,633 77,136 76,944 (192) -0.2%523045 Health Savings Account Exp 2,800 - - - 0.0%523070 Dental Ins Active 1,360 1,140 1,692 552 48.4%524100 VRS Group Life Insurance 9,097 10,575 10,720 145 1.4%539999 Other Contractual Svcs 32,159 10,330 400 (9,930) -96.1%544000 Incty Print Shop Chgs 1,826 600 250 (350) -58.3%546010 Incty Sch Bus Chgs 482 400 800 400 100.0%555100 Mileage 1,049 2,000 1,330 (670) -33.5%555800 Misc Travel Exp 21,084 8,550 15,994 7,444 87.1%558100 Dues Association Membership 373 1,100 753 (347) -31.5%558610 Other Chgs And Services 279 - - - 0.0%560010 Office Supplies 2,133 2,126 1,900 (226) -10.6%560021 Food 5,944 5,300 1,500 (3,800) -71.7%560120 Books Subscriptions 7,630 7,000 7,550 550 7.9%560133 Inst Supplies 404 4,014 6,543 2,529 63.0%560140 Other Operating Supplies 14,261 12,850 12,850 - 0.0%562070 Exp Computer Equip Add 1,978 - - - 0.0%Location: 815 - Elementary Ed Instr 1,123,558$ 1,127,370$ 1,155,721$ 28,351$ 2.5%

Location: 816 - Middle Ed Instruction

516000 Salaries And Wages Supplement 74,208$ 75,000$ 75,000$ -$ 0.0%521000 FICA Expense 5,695 5,536 5,536 - 0.0%523010 Anthem Ins Active (326) - - - 0.0%523070 Dental Ins Active (3) - - - 0.0%Location: 816 - Middle Ed Instruction 79,574$ 80,536$ 80,536$ -$ 0.0%

Location: 817 - High Sch Instruction

511000 Salaries And Wages Regular 453,392$ 450,458$ 678,233$ 227,775$ 50.6%513000 Salaries And Wages PT 26,812 27,348 48,464 21,116 77.2%514000 Temp Wages Long Term Absences 35,219 36,850 36,850 - 0.0%515000 Salaries And Wages - Sub 1,531 - - - 0.0%516000 Salaries And Wages Supplement 129,385 172,850 172,850 - 0.0%517000 Salaries SRP 32,268 - - - 0.0%519000 Other Salaries - (8,362) (12,716) (4,354) 52.1%

69



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

521000 FICA Expense 48,290$ 49,649$ 67,778$ 18,129$ 36.5%522100 VRS Retirement 63,747 71,038 119,030 47,992 67.6%522111 VRS Retiree Healthcare Credit 4,805 - - - 0.0%523010 Anthem Ins Active 50,779 38,568 57,708 19,140 49.6%523045 Health Savings Account Exp 700 - - - 0.0%523070 Dental Ins Active 840 570 1,269 699 122.6%524100 VRS Group Life Insurance 5,395 5,901 8,884 2,983 50.6%531308 Professional Education Svc 213 250 250 - 0.0%531999 Other Professional Svcs 3,960 4,500 30,500 26,000 577.8%533299 Other Maint Svc Cont 101,868 106,000 124,000 18,000 17.0%539012 Training Svcs 101 250 250 - 0.0%539999 Other Contractual Svcs 130,841 188,040 185,180 (2,860) -1.5%544000 Incty Print Shop Chgs 1,302 2,176 2,176 - 0.0%546010 Incty Sch Bus Chgs 267 800 500 (300) -37.5%546750 Incty Fireman Chgs 10,200 11,200 11,200 - 0.0%552100 Postal Svcs 1,017 1,300 1,300 - 0.0%552320 Wireless Phone Svc Chgs - 1,300 1,500 200 15.4%553080 General Liability Premium 29,337 29,500 29,500 - 0.0%554220 Facility Rental 144 - - - 0.0%555100 Mileage 11,939 37,100 32,100 (5,000) -13.5%555600 Tolls Parking 162 150 150 - 0.0%555800 Misc Travel Exp 1,402 5,000 4,000 (1,000) -20.0%558100 Dues Association Membership 1,286 1,200 1,600 400 33.3%560010 Office Supplies 1,581 2,700 3,200 500 18.5%560021 Food 2,462 - 14,560 14,560 100.0%560120 Books Subscriptions 3,706 2,900 1,500 (1,400) -48.3%560123 Copier / Printer Supplies 1,951 2,000 2,000 - 0.0%560133 Inst Supplies 14,643 17,000 17,000 - 0.0%560140 Other Operating Supplies 6,492 4,315 6,115 1,800 41.7%560141 Exp Software - 43,934 38,934 (5,000) -11.4%560160 Textbooks 2,148 2,900 1,000 (1,900) -65.5%562070 Exp Computer Equip Add - 2,000 2,000 - 0.0%Location: 817 - High Sch Instruction 1,180,185$ 1,311,385$ 1,688,865$ 377,480$ 28.8%

Location: 818 - Summer School Instruct

511000 Salaries And Wages Regular 107,891$ 118,744$ 120,649$ 1,905$ 1.6%514000 Temp Wages Long Term Absences 1,993,189 2,161,643 2,161,643 - 0.0%517000 Salaries SRP 33,124 - - - 0.0%519000 Other Salaries - (2,078) (2,111) (33) 1.6%521000 FICA Expense 163,025 168,638 168,778 140 0.1%522100 VRS Retirement 15,169 18,726 21,174 2,448 13.1%522111 VRS Retiree Healthcare Credit 1,143 - - - 0.0%523010 Anthem Ins Active 9,470 12,856 12,824 (32) -0.2%523070 Dental Ins Active 200 190 282 92 48.4%524100 VRS Group Life Insurance 1,284 1,555 1,581 26 1.7%539999 Other Contractual Svcs 1,045 700 700 - 0.0%542000 Incty Fleet Vehicle Operation 36,611 20,000 20,000 - 0.0%544000 Incty Print Shop Chgs 10,746 9,000 9,000 - 0.0%552100 Postal Svcs - - - - 0.0%555100 Mileage 1,571 2,900 2,900 - 0.0%555500 Registration Fees 35 - - - 0.0%555600 Tolls Parking 24 - - - 0.0%560133 Inst Supplies 653 60,000 60,000 - 0.0%Location: 818 - Summer School Instruct 2,375,180$ 2,572,874$ 2,577,420$ 4,546$ 0.2%

Location: 820 - Human Resources - Instruction

511000 Salaries And Wages Regular 642,130$ 682,471$ 704,176$ 21,705$ 3.2%516000 Salaries And Wages Supplement 283,676 299,480 299,480 - 0.0%519000 Other Salaries - (11,943) (12,323) (380) 3.2%521000 FICA Expense 68,279 72,559 73,475 916 1.3%522100 VRS Retirement 81,107 107,626 123,583 15,957 14.8%522110 VRS Hybrid Plan Contribution 8,868 - - - 0.0%522111 VRS Retiree Healthcare Credit 6,782 - - - 0.0%

70



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

523010 Anthem Ins Active 51,878$ 64,280$ 64,120$ (160)$ -0.2%523045 Health Savings Account Exp 1,983 - - - 0.0%523070 Dental Ins Active 788 950 1,410 460 48.4%524100 VRS Group Life Insurance 7,616 8,941 9,226 285 3.2%525000 VRS Hybrid Disability 221 - - - 0.0%528200 Education Tuition Assist 326,447 380,000 380,000 - 0.0%531125 Assessment / Evaluation Services 54,500 170,000 154,500 (15,500) -9.1%531300 Mgmt Consulting Svc - 15,000 - (15,000) -100.0%531308 Professional Education Svc 50,700 194,220 100,000 (94,220) -48.5%531999 Other Professional Svcs 56,315 26,000 56,000 30,000 115.4%539999 Other Contractual Svcs 15,435 39,500 15,000 (24,500) -62.0%544000 Incty Print Shop Chgs 850 4,500 4,500 - 0.0%546010 Incty Sch Bus Chgs 305 - 300 300 100.0%546700 Incty Police Svcs 215 - 500 500 100.0%554220 Facility Rental 84 - - - 0.0%555100 Mileage 9,148 4,500 9,000 4,500 100.0%555600 Tolls Parking 3 - - - 0.0%555800 Misc Travel Exp 84,550 7,500 60,000 52,500 700.0%558100 Dues Association Membership 2,430 6,600 6,000 (600) -9.1%560010 Office Supplies 3,401 2,425 2,425 - 0.0%560021 Food 31,833 - 35,000 35,000 100.0%560120 Books Subscriptions 22,558 13,100 20,000 6,900 52.7%560140 Other Operating Supplies 589 3,100 - (3,100) -100.0%560141 Exp Software 1,680 1,680 19,000 17,320 1031.0%562070 Exp Computer Equip Add 7,081 17,200 6,500 (10,700) -62.2%Location: 820 - Human Resources - Instruction 1,821,452$ 2,109,689$ 2,131,872$ 22,183$ 1.1%

Location: 841 - Retiree Health Benefits

523011 Anthem Ins Retiree 4,477,971$ 5,528,880$ 5,530,400$ 1,520$ 0.0%523045 Health Savings Account Exp 57,372 - - - 0.0%523070 Dental Ins Active 328,190 - 353,280 353,280 100.0%523092 Medicare Ins Expense 5,190,000 5,200,000 5,894,000 694,000 13.3%523910 Health Insurance Reimb 297,969 - 344,286 344,286 100.0%528500 Other Post Employment Benefits 1,032,476 1,000,000 1,000,000 - 0.0%539999 Other Contractual Svcs 15,021 - - - 0.0%Location: 841 - Retiree Health Benefits 11,398,999$ 11,728,880$ 13,121,966$ 1,393,086$ 11.9%

Location: 850 - Communities In School Admin

511000 Salaries And Wages Regular 362,915$ 366,323$ 387,287$ 20,964$ 5.7%512000 Salaries And Wages OT 338 - - - 0.0%514000 Temp Wages Long Term Absences 48,905 - - - 0.0%516000 Salaries And Wages Supplement - 6,000 - (6,000) -100.0%519000 Other Salaries - (6,411) (6,777) (366) 5.7%521000 FICA Expense 29,111 27,485 28,590 1,105 4.0%522100 VRS Retirement 50,962 57,770 67,970 10,200 17.7%522111 VRS Retiree Healthcare Credit 3,841 - - - 0.0%523010 Anthem Ins Active 35,914 44,996 44,884 (112) -0.2%523045 Health Savings Account Exp 5,600 - - - 0.0%523070 Dental Ins Active 765 665 987 322 48.4%524100 VRS Group Life Insurance 4,313 4,800 5,075 275 5.7%531308 Professional Education Svc 1,400 - - - 0.0%531500 Legal Svcs 100 - 2,000 2,000 100.0%531999 Other Professional Svcs 2,850 - 6,500 6,500 100.0%535000 Printing And Binding Svcs - 2,000 1,000 (1,000) -50.0%539999 Other Contractual Svcs 1,856 7,000 2,000 (5,000) -71.4%544000 Incty Print Shop Chgs 1,747 2,000 2,500 500 25.0%546010 Incty Sch Bus Chgs 4,729 3,157 4,000 843 26.7%546800 Incty Radio Shop Chgs 325 - - - 0.0%555800 Misc Travel Exp - 1,239 - (1,239) -100.0%560010 Office Supplies - 1,000 2,000 1,000 100.0%560021 Food - 500 - (500) -100.0%560133 Inst Supplies 2,022 - 2,071 2,071 100.0%560140 Other Operating Supplies 1,922 975 1,800 825 84.6%562070 Exp Computer Equip Add 711 - - - 0.0%Location: 850 - Communities In School Admin 560,326$ 519,499$ 551,887$ 32,388$ 6.2%

71



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

Location: 870 - Student Services

511000 Salaries And Wages Regular 3,377,822$ 6,310,313$ 7,052,898$ 742,585$ 11.8%514000 Temp Wages Long Term Absences 63,115 112,930 108,905 (4,025) -3.6%516000 Salaries And Wages Supplement 7,402 7,000 7,000 - 0.0%517000 Salaries SRP 76,872 - - - 0.0%519000 Other Salaries - (33,564) (35,139) (1,575) 4.7%521000 FICA Expense 251,249 486,747 543,160 56,413 11.6%522100 VRS Retirement 416,480 995,138 1,237,789 242,651 24.4%522110 VRS Hybrid Plan Contribution 61,739 - - - 0.0%522111 VRS Retiree Healthcare Credit 36,047 - - - 0.0%523010 Anthem Ins Active 317,869 694,224 763,028 68,804 9.9%523045 Health Savings Account Exp 49,117 - - - 0.0%523070 Dental Ins Active 5,780 10,260 16,779 6,519 63.5%524100 VRS Group Life Insurance 40,475 82,665 92,392 9,727 11.8%525000 VRS Hybrid Disability 1,537 - - - 0.0%531307 Professional Inservice Trainin - 350 350 - 0.0%539012 Training Svcs 505 500 500 - 0.0%539999 Other Contractual Svcs 380 1,967 1,854 (113) -5.7%544000 Incty Print Shop Chgs 1,036 4,000 4,100 100 2.5%546300 Incty Health Services 2,893,800 - - - 0.0%552320 Wireless Phone Svc Chgs 9,820 13,380 13,130 (250) -1.9%555100 Mileage 31,088 34,700 51,900 17,200 49.6%555500 Registration Fees 195 - - - 0.0%555600 Tolls Parking 72 50 50 - 0.0%555800 Misc Travel Exp 7,934 10,307 13,707 3,400 33.0%558100 Dues Association Membership 1,426 1,830 2,180 350 19.1%560010 Office Supplies 6,856 10,424 36,445 26,021 249.6%560012 Identification Supplies - 15,000 - (15,000) -100.0%560021 Food 1,206 850 850 - 0.0%560042 Medical Supplies 13,564 - 21,040 21,040 100.0%560133 Inst Supplies 1,123 1,283 1,283 - 0.0%560140 Other Operating Supplies 51,696 149,339 127,961 (21,378) -14.3%560141 Exp Software 10,327 11,000 11,000 - 0.0%562070 Exp Computer Equip Add 47,483 2,500 6,500 4,000 160.0%562080 Exp Education Equip Add 1,308 3,707 3,707 - 0.0%Location: 870 - Student Services 7,785,323$ 8,926,900$ 10,083,369$ 1,156,469$ 13.0%

Location: 901 - School Board

511000 Salaries And Wages Regular 198,370$ 199,583$ 204,732$ 5,149$ 2.6%512000 Salaries And Wages OT - 1,020 - (1,020) -100.0%514000 Temp Wages Long Term Absences 4,229 - - - 0.0%516000 Salaries And Wages Supplement 250 1,200 4,800 3,600 300.0%521000 FICA Expense 13,971 15,440 16,029 589 3.8%522100 VRS Retirement 7,351 18,057 20,700 2,643 14.6%522110 VRS Hybrid Plan Contribution 8,869 - - - 0.0%522111 VRS Retiree Healthcare Credit 1,223 - - - 0.0%523010 Anthem Ins Active 23,208 12,856 12,824 (32) -0.2%523045 Health Savings Account Exp 5,600 - - - 0.0%523070 Dental Ins Active 411 190 282 92 48.4%524100 VRS Group Life Insurance 1,373 1,500 1,545 45 3.0%525000 VRS Hybrid Disability 221 - - - 0.0%531700 Tech Svcs - 22,600 16,000 (6,600) -29.2%539999 Other Contractual Svcs 2,998 5,000 2,500 (2,500) -50.0%544000 Incty Print Shop Chgs 64 500 500 - 0.0%546600 Incty Telephone Chgs 2 - - - 0.0%552200 Private Courier Chgs - 1,000 1,000 - 0.0%554220 Facility Rental 582 - - - 0.0%555100 Mileage 5,207 10,000 10,000 - 0.0%555800 Misc Travel Exp 7,811 20,000 17,500 (2,500) -12.5%558100 Dues Association Membership 36,070 26,676 32,450 5,774 21.6%560010 Office Supplies 1,977 3,750 3,750 - 0.0%560021 Food 21,424 7,000 7,000 - 0.0%560120 Books Subscriptions - 600 100 (500) -83.3%560140 Other Operating Supplies 104,259 100,000 100,000 - 0.0%

72



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

560141 Exp Software 36$ 3,000$ 1,500$ (1,500)$ -50.0%562070 Exp Computer Equip Add 2,670 500 500 - 0.0%Location: 901 - School Board 448,176$ 450,472$ 453,712$ 3,240$ 0.7%

Location: 902 - Superintendent

511000 Salaries And Wages Regular 515,034$ 475,385$ 402,852$ (72,533)$ -15.3%516000 Salaries And Wages Supplement 250 - - - 0.0%519000 Other Salaries 7,917 20,000 - (20,000) -100.0%521000 FICA Expense 28,516 27,787 23,225 (4,562) -16.4%522100 VRS Retirement 77,912 74,968 70,701 (4,267) -5.7%522111 VRS Retiree Healthcare Credit 5,874 - - - 0.0%523010 Anthem Ins Active 25,010 25,712 19,236 (6,476) -25.2%523045 Health Savings Account Exp 5,600 - - - 0.0%523070 Dental Ins Active 1,395 380 423 43 11.3%524100 VRS Group Life Insurance 6,594 6,228 5,277 (951) -15.3%524200 Other Employee Benefits 40,000 19,000 20,900 1,900 10.0%528300 Car Allowances 12,500 12,000 12,000 - 0.0%531306 Consultant Svcs 32,298 - - - 0.0%539999 Other Contractual Svcs 86,395 100,290 70,750 (29,540) -29.5%544000 Incty Print Shop Chgs 461 1,000 500 (500) -50.0%546010 Incty Sch Bus Chgs 78 - - - 0.0%554220 Facility Rental 680 - - - 0.0%555100 Mileage - - 1,250 1,250 100.0%555800 Misc Travel Exp 6,214 15,500 7,025 (8,475) -54.7%556000 Contrib To Other Entities - 5,000 - (5,000) -100.0%558100 Dues Association Membership 5,895 6,500 6,950 450 6.9%560010 Office Supplies 612 6,500 1,000 (5,500) -84.6%560021 Food 3,670 1,000 300 (700) -70.0%560120 Books Subscriptions 1,689 1,900 1,600 (300) -15.8%560123 Copier / Printer Supplies 3,923 6,165 5,000 (1,165) -18.9%560140 Other Operating Supplies 702 - - - 0.0%562070 Exp Computer Equip Add - 500 1,500 1,000 200.0%562080 Exp Education Equip Add - 10,000 - (10,000) -100.0%Location: 902 - Superintendent 869,219$ 815,815$ 650,489$ (165,326)$ -20.3%

Location: 903 - School Board Attorney

511000 Salaries And Wages Regular 131,039$ 133,660$ 248,053$ 114,393$ 85.6%521000 FICA Expense 9,306 8,987 17,695 8,708 96.9%522100 VRS Retirement 18,424 21,078 43,533 22,455 106.5%522111 VRS Retiree Healthcare Credit 1,389 - - - 0.0%523010 Anthem Ins Active - 6,428 12,824 6,396 99.5%523070 Dental Ins Active - 95 282 187 196.8%524100 VRS Group Life Insurance 1,559 1,751 3,249 1,498 85.6%531500 Legal Svcs 1,020 18,000 18,000 - 0.0%539999 Other Contractual Svcs - 1,100 750 (350) -31.8%552100 Postal Svcs - 100 100 - 0.0%555100 Mileage - 100 100 - 0.0%555800 Misc Travel Exp 624 1,200 2,200 1,000 83.3%558100 Dues Association Membership 750 900 1,000 100 11.1%560010 Office Supplies - 300 500 200 66.7%560120 Books Subscriptions 1,465 2,000 2,000 - 0.0%560141 Exp Software - 3,300 3,300 - 0.0%560147 Electronic Subscriptions 1,301 2,700 700 (2,000) -74.1%561070 Exp Computer Equip Rpl - 300 300 - 0.0%562020 Exp Furniture And Equip Add 540 - 540 540 100.0%562070 Exp Computer Equip Add - 300 300 - 0.0%Location: 903 - School Board Attorney 167,417$ 202,299$ 355,426$ 153,127$ 75.7%

Location: 907 - Chief Operations Officer

511000 Salaries And Wages Regular 86,231$ 150,450$ 154,964$ 4,514$ 3.0%521000 FICA Expense 6,653 9,231 9,296 65 0.7%

73



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

522100 VRS Retirement 12,097$ 23,726$ 27,196$ 3,470$ 14.6%522111 VRS Retiree Healthcare Credit 912 - - - 0.0%523010 Anthem Ins Active - 6,428 6,412 (16) -0.2%523070 Dental Ins Active - 95 141 46 48.4%524100 VRS Group Life Insurance 1,024 1,971 2,030 59 3.0%539012 Training Svcs 4,653 - 4,500 4,500 100.0%539999 Other Contractual Svcs 8,219 - - - 0.0%560010 Office Supplies - 5,000 500 (4,500) -90.0%Location: 907 - Chief Operations Officer 119,789$ 196,901$ 205,039$ 8,138$ 4.1%

Location: 916 - Middle School M&d

511000 Salaries And Wages Regular -$ 116,889$ 120,396$ 3,507$ 3.0%519000 Other Salaries - (2,046) (2,107) (61) 3.0%521000 FICA Expense - 8,685 8,734 49 0.6%522100 VRS Retirement - 18,433 21,129 2,696 14.6%523010 Anthem Ins Active - 6,428 6,412 (16) -0.2%523070 Dental Ins Active - 95 141 46 48.4%524100 VRS Group Life Insurance - 1,531 1,577 46 3.0%Location: 916 - Middle School M&d -$ 150,015$ 156,282$ 6,267$ 4.2%

Location: 921 - Human Resources - Asst Supt

511000 Salaries And Wages Regular 234,200$ 238,884$ 146,451$ (92,433)$ -38.7%521000 FICA Expense 13,842 13,703 9,173 (4,530) -33.1%522100 VRS Retirement 32,928 37,672 25,702 (11,970) -31.8%522111 VRS Retiree Healthcare Credit 2,482 - - - 0.0%523010 Anthem Ins Active 9,858 12,856 6,412 (6,444) -50.1%523045 Health Savings Account Exp 1,400 - - - 0.0%523070 Dental Ins Active 110 190 141 (49) -25.8%524100 VRS Group Life Insurance 2,787 3,129 1,919 (1,210) -38.7%Location: 921 - Human Resources - Asst Supt 297,607$ 306,434$ 189,798$ (116,636)$ -38.1%

Location: 922 - Human Resources - Personnel

511000 Salaries And Wages Regular 1,113,848$ 1,176,332$ 1,216,007$ 39,675$ 3.4%514000 Temp Wages Long Term Absences 17,099 19,500 19,500 - 0.0%517000 Salaries SRP 13,485 - - - 0.0%521000 FICA Expense 80,622 91,298 94,116 2,818 3.1%522100 VRS Retirement 146,781 185,509 213,409 27,900 15.0%522110 VRS Hybrid Plan Contribution 9,639 - - - 0.0%522111 VRS Retiree Healthcare Credit 11,790 - - - 0.0%523010 Anthem Ins Active 147,501 141,416 141,064 (352) -0.2%523045 Health Savings Account Exp 14,700 - - - 0.0%523070 Dental Ins Active 2,270 2,090 3,102 1,012 48.4%524100 VRS Group Life Insurance 13,239 15,410 15,928 518 3.4%525000 VRS Hybrid Disability 240 - - - 0.0%531100 Professional Health Svcs 4,807 7,000 5,000 (2,000) -28.6%531500 Legal Svcs 184 5,000 500 (4,500) -90.0%531999 Other Professional Svcs 105,208 76,018 85,747 9,729 12.8%533275 Software Maint Annual Contract 37,600 37,600 37,600 - 0.0%533299 Other Maint Svc Cont 47,195 47,195 47,195 - 0.0%536001 Media Advertising 9,427 18,000 18,000 - 0.0%539999 Other Contractual Svcs 7,240 14,495 10,500 (3,995) -27.6%544000 Incty Print Shop Chgs 3,719 2,500 3,000 500 20.0%552200 Private Courier Chgs - 30 - (30) -100.0%552300 Telecommunications 2,106 2,624 2,624 - 0.0%555100 Mileage 1,873 2,400 2,000 (400) -16.7%555600 Tolls Parking 108 5 110 105 2100.0%555800 Misc Travel Exp 16,923 17,000 17,000 - 0.0%558100 Dues Association Membership 1,814 1,200 2,000 800 66.7%560010 Office Supplies 15,258 15,000 15,000 - 0.0%560021 Food 2,791 2,000 2,000 - 0.0%560120 Books Subscriptions 986 1,484 1,000 (484) -32.6%

74



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

560123 Copier / Printer Supplies 183$ -$ 200$ 200$ 100.0%562020 Exp Furniture And Equip Add 790 1,000 1,000 - 0.0%562070 Exp Computer Equip Add 6,043 1,100 6,000 4,900 445.5%562080 Exp Education Equip Add 375 200 375 175 87.5%582080 Capital Educational Equip Add - 5,000 - (5,000) -100.0%Location: 922 - Human Resources - Personnel 1,835,844$ 1,888,406$ 1,959,977$ 71,571$ 3.8%

Location: 923 - Hum Res - Compensation & Benefit

511000 Salaries And Wages Regular 553,080$ 565,325$ 582,874$ 17,549$ 3.1%512000 Salaries And Wages OT 3,476 - 5,000 5,000 100.0%514000 Temp Wages Long Term Absences - 5,000 - (5,000) -100.0%516000 Salaries And Wages Supplement 2,652 - - - 0.0%521000 FICA Expense 40,531 43,243 44,363 1,120 2.6%522100 VRS Retirement 77,926 89,151 102,294 13,143 14.7%522111 VRS Retiree Healthcare Credit 5,874 - - - 0.0%523010 Anthem Ins Active 35,443 51,424 51,296 (128) -0.2%523045 Health Savings Account Exp 11,200 - - - 0.0%523070 Dental Ins Active 840 760 1,128 368 48.4%524100 VRS Group Life Insurance 6,595 7,406 7,635 229 3.1%531100 Professional Health Svcs 89,281 100,000 100,000 - 0.0%531308 Professional Education Svc 200 1,500 1,500 - 0.0%531700 Tech Svcs 46,583 82,000 82,000 - 0.0%531999 Other Professional Svcs 101,070 - - - 0.0%533199 Other Repair Maint 400 - - - 0.0%533299 Other Maint Svc Cont 756 - - - 0.0%536001 Media Advertising 1,146 - - - 0.0%539999 Other Contractual Svcs 303 86,920 86,920 - 0.0%544000 Incty Print Shop Chgs 7,375 8,200 8,200 - 0.0%552320 Wireless Phone Svc Chgs 549 - - - 0.0%552330 Other Local Telephone Service - 3,148 3,148 - 0.0%554200 Bldg Rent Or Lease 11,820 - - - 0.0%554220 Facility Rental 192 - - - 0.0%555100 Mileage 1,759 1,000 1,000 - 0.0%555600 Tolls Parking 14 - - - 0.0%555800 Misc Travel Exp 2,605 200 200 - 0.0%558100 Dues Association Membership 650 1,000 1,000 - 0.0%560010 Office Supplies 4,463 5,000 5,000 - 0.0%560021 Food 764 - - - 0.0%560120 Books Subscriptions - 500 500 - 0.0%560123 Copier / Printer Supplies 34 - - - 0.0%560140 Other Operating Supplies 13,860 - - - 0.0%560141 Exp Software 57 - - - 0.0%562020 Exp Furniture And Equip Add 375 - - - 0.0%

1,021,873$ 1,051,777$ 1,084,058$ 32,281$ 3.1%

Location: 928 - Human Resources - Systems

511000 Salaries And Wages Regular 58,970$ 57,311$ 63,162$ 5,851$ 10.2%521000 FICA Expense 4,438 4,384 4,832 448 10.2%522100 VRS Retirement 8,315 9,038 11,085 2,047 22.6%522111 VRS Retiree Healthcare Credit 627 - - - 0.0%523010 Anthem Ins Active 5,715 6,428 6,412 (16) -0.2%523070 Dental Ins Active 120 95 141 46 48.4%524100 VRS Group Life Insurance 704 751 827 76 10.1%Location: 928 - Human Resources - Systems 78,889$ 78,007$ 86,459$ 8,452$ 10.8%

Location: 931 - School O & M

511000 Salaries And Wages Regular 10,365,421$ 8,512,886$ 7,751,281$ (761,605)$ -8.9%512000 Salaries And Wages OT 551,906 158,366 157,500 (866) -0.5%513000 Salaries And Wages PT (671) - - - 0.0%514000 Temp Wages Long Term Absences 229,398 48,000 48,000 - 0.0%

Location: 923 - Hum Res - Compensation &

Benefit

75



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

515000 Salaries And Wages - Sub 152,387$ -$ -$ -$ 0.0%517000 Salaries SRP 467,356 - - - 0.0%519000 Other Salaries - (85,136) (77,509) 7,627 -9.0%521000 FICA Expense 832,391 667,019 607,849 (59,170) -8.9%522100 VRS Retirement 1,115,028 889,927 828,515 (61,412) -6.9%522110 VRS Hybrid Plan Contribution 51,098 - - - 0.0%522111 VRS Retiree Healthcare Credit 10,645 - - - 0.0%523010 Anthem Ins Active 1,785,904 1,253,460 1,090,040 (163,420) -13.0%523045 Health Savings Account Exp 54,250 - - - 0.0%523070 Dental Ins Active 32,960 18,525 23,970 5,445 29.4%524100 VRS Group Life Insurance 123,819 111,514 101,544 (9,970) -8.9%525000 VRS Hybrid Disability 1,630 - - - 0.0%531308 Professional Education Svc 4,840 17,695 10,000 (7,695) -43.5%531700 Tech Svcs (17,694) - 50,000 50,000 100.0%531999 Other Professional Svcs 44,812 - - - 0.0%533168 Roof Repair Maint 607,322 - - - 0.0%533275 Software Maint Annual Contract 2,270 1,435 - (1,435) -100.0%533299 Other Maint Svc Cont 2,055,659 1,147,100 900,000 (247,100) -21.5%539008 Permits And Licenses 10,910 15,000 15,000 - 0.0%539030 Movement Of Trailers 84,031 150,000 250,000 100,000 66.7%539999 Other Contractual Svcs 7,740,854 11,634,300 11,755,500 121,200 1.0%542000 Incty Fleet Vehicle Operation 328,852 300,000 330,000 30,000 10.0%542006 Incty Fleet Fuel Sales 277,698 654,316 624,316 (30,000) -4.6%544000 Incty Print Shop Chgs 722 2,500 7,500 5,000 200.0%545010 Incty Risk Mgmt Self Ins 3,378,081 3,272,923 3,291,515 18,592 0.6%546400 Incty Energy Mgmt Fees 38,200 46,700 - (46,700) -100.0%546500 Incty Grounds Maint 1,777,600 1,829,500 - (1,829,500) -100.0%546600 Incty Telephone Chgs 42,062 40,900 41,000 100 0.2%546803 Incty Radio Shop Annual 2,628 2,976 2,976 - 0.0%551100 Electric Svcs 8,871,351 9,802,500 9,300,000 (502,500) -5.1%551210 Heating Natural Gas 816,829 1,695,573 1,100,000 (595,573) -35.1%551211 Heating Gas 8,628 45,000 30,000 (15,000) -33.3%551220 Heating Propane 135,217 200,000 150,000 (50,000) -25.0%551310 Water Svc 368,987 418,350 375,000 (43,350) -10.4%551320 Sewer Svc 436,752 371,850 415,000 43,150 11.6%552300 Telecommunications 726,719 780,000 780,000 - 0.0%552320 Wireless Phone Svc Chgs 139,553 145,000 145,000 - 0.0%554100 Lease Rent Equip 14,944 10,000 10,000 - 0.0%555800 Misc Travel Exp 8,872 10,000 10,000 - 0.0%558100 Dues Association Membership 1,105 1,500 9,000 7,500 500.0%560010 Office Supplies 10,955 20,000 15,000 (5,000) -25.0%560021 Food 138 - - - 0.0%560030 Agricultural Supplies 12,260 10,000 10,000 - 0.0%560053 Janitorial Supplies 290,702 25,000 25,000 - 0.0%560070 Repair Maint Supply 2,328,400 2,756,075 2,188,590 (567,485) -20.6%560091 Tires And Tubes 23,130 35,000 - (35,000) -100.0%560110 Uniforms 37,416 35,000 35,000 - 0.0%560120 Books Subscriptions 139 350 350 - 0.0%560140 Other Operating Supplies 100 - - - 0.0%560141 Exp Software 2,038 500 500 - 0.0%561002 Exp Site Improvement 73,673 - - - 0.0%561020 Exp Furniture And Equip Rpl 22,401 - - - 0.0%561070 Exp Computer Equip Rpl 647 - - - 0.0%562020 Exp Furniture And Equip Add 256 - - - 0.0%562070 Exp Computer Equip Add 6,185 22,000 15,000 (7,000) -31.8%581010 Capital Mach And Equip Rpl 128,193 - - - 0.0%581020 Capital Furniture Fixture Rpl 184,496 - - - 0.0%581050 Capital Passengr Vehicle Rpl 239,606 - - - 0.0%581080 Capital Education Equip Rpl 215,529 - - - 0.0%582010 Capital Mach And Equip Add 52,500 - - - 0.0%582020 Capital Furniture Fixture Add 120,169 - - - 0.0%583111 Site Improv 525,617 - - - 0.0%584121 Bldg Improv 7,108 - - - 0.0%Location: 931 - School O & M 47,962,984$ 47,073,604$ 42,422,437$ (4,651,167)$ -9.9%

76



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

Location: 932 - Warehouse

511000 Salaries And Wages Regular 522,069$ 696,501$ 744,115$ 47,614$ 6.8%512000 Salaries And Wages OT 5,864 11,526 5,000 (6,526) -56.6%514000 Temp Wages Long Term Absences - 6,500 - (6,500) -100.0%519000 Other Salaries - (6,964) (7,441) (477) 6.8%521000 FICA Expense 37,316 54,645 57,308 2,663 4.9%522100 VRS Retirement 57,000 73,952 75,264 1,312 1.8%522110 VRS Hybrid Plan Contribution 1,176 - - - 0.0%522111 VRS Retiree Healthcare Credit 378 - - - 0.0%523010 Anthem Ins Active 97,796 122,132 134,652 12,520 10.3%523045 Health Savings Account Exp 1,400 - - - 0.0%523070 Dental Ins Active 1,633 1,805 2,961 1,156 64.0%524100 VRS Group Life Insurance 6,226 9,123 9,748 625 6.9%525000 VRS Hybrid Disability 38 - - - 0.0%533199 Other Repair Maint - 2,000 - (2,000) -100.0%533299 Other Maint Svc Cont 2,272 2,144 2,500 356 16.6%535000 Printing And Binding Svcs - 4,620 - (4,620) -100.0%539999 Other Contractual Svcs 3,195 - - - 0.0%542000 Incty Fleet Vehicle Operation 7,440 11,000 10,000 (1,000) -9.1%542006 Incty Fleet Fuel Sales 4,004 11,000 10,000 (1,000) -9.1%544000 Incty Print Shop Chgs 7,376 23,000 1,000 (22,000) -95.7%545010 Incty Risk Mgmt Self Ins 19,371 26,774 13,477 (13,297) -49.7%546600 Incty Telephone Chgs 5,636 - 5,600 5,600 100.0%552100 Postal Svcs 500,463 513,275 511,600 (1,675) -0.3%552300 Telecommunications - 4,700 1,000 (3,700) -78.7%554100 Lease Rent Equip 20,924 29,000 30,000 1,000 3.4%560010 Office Supplies 2,286 3,000 3,000 - 0.0%560140 Other Operating Supplies 4,953 15,500 4,000 (11,500) -74.2%560141 Exp Software 17,317 - - - 0.0%560160 Textbooks 550,382 - - - 0.0%561020 Exp Furniture And Equip Rpl 191,097 130,000 380,000 250,000 192.3%562020 Exp Furniture And Equip Add 203 35,000 2,500 (32,500) -92.9%562080 Exp Education Equip Add - 1,000 - (1,000) -100.0%563000 Inventory Purchases 14,768 - - - 0.0%Location: 932 - Warehouse 2,082,583$ 1,781,233$ 1,996,284$ 215,051$ 12.1%

Location: 933 - Environmental Health & Safety

511000 Salaries And Wages Regular 226,423$ 290,345$ 301,856$ 11,511$ 4.0%512000 Salaries And Wages OT 669 - - - 0.0%519000 Other Salaries - (2,905) (3,019) (114) 3.9%521000 FICA Expense 16,916 22,211 23,092 881 4.0%522100 VRS Retirement 25,765 38,711 43,540 4,829 12.5%522110 VRS Hybrid Plan Contribution 2,953 - - - 0.0%522111 VRS Retiree Healthcare Credit 1,361 - - - 0.0%523010 Anthem Ins Active 26,132 38,568 38,472 (96) -0.2%523045 Health Savings Account Exp 4,200 - - - 0.0%523070 Dental Ins Active 470 570 846 276 48.4%524100 VRS Group Life Insurance 2,692 3,803 3,954 151 4.0%525000 VRS Hybrid Disability 74 - - - 0.0%531308 Professional Education Svc 535 - 2,900 2,900 100.0%531999 Other Professional Svcs 33,287 - 209,048 209,048 100.0%535000 Printing And Binding Svcs - 750 750 - 0.0%536001 Media Advertising 414 - - - 0.0%544000 Incty Print Shop Chgs 88 - - - 0.0%552100 Postal Svcs 121 - 250 250 100.0%555800 Misc Travel Exp - 2,000 2,000 - 0.0%558100 Dues Association Membership 258 1,150 5,374 4,224 367.3%560010 Office Supplies 4,290 700 700 - 0.0%560070 Repair Maint Supply - - 68,800 68,800 100.0%560120 Books Subscriptions - 695 695 - 0.0%560141 Exp Software 163 500 - (500) -100.0%Location: 933 - Environmental Health & Safety 346,811$ 397,098$ 699,258$ 302,160$ 76.1%

77



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

Location: 934 - Safety And Security

511000 Salaries And Wages Regular 440,844$ 483,656$ 787,637$ 303,981$ 62.9%515000 Salaries And Wages - Sub 144 - - - 0.0%516000 Salaries And Wages Supplement 320 5,843 5,643 (200) -3.4%519000 Other Salaries - (4,835) (7,877) (3,042) 62.9%521000 FICA Expense 31,479 37,445 60,687 23,242 62.1%522100 VRS Retirement 46,608 76,270 118,868 42,598 55.9%522110 VRS Hybrid Plan Contribution 4,762 - - - 0.0%522111 VRS Retiree Healthcare Credit 3,871 - - - 0.0%523010 Anthem Ins Active 60,190 109,276 147,476 38,200 35.0%523045 Health Savings Account Exp 1,750 - - - 0.0%523070 Dental Ins Active 990 1,615 3,243 1,628 100.8%524100 VRS Group Life Insurance 4,348 6,337 10,316 3,979 62.8%525000 VRS Hybrid Disability 119 - - - 0.0%539999 Other Contractual Svcs 500 1,000 1,000 - 0.0%546803 Incty Radio Shop Annual 15,192 - - - 0.0%552320 Wireless Phone Svc Chgs 948 1,000 1,200 200 20.0%555800 Misc Travel Exp 1,267 2,200 6,000 3,800 172.7%558100 Dues Association Membership 195 200 195 (5) -2.5%560010 Office Supplies 695 1,000 1,000 - 0.0%560110 Uniforms 2,051 3,900 3,900 - 0.0%560120 Books Subscriptions - 300 300 - 0.0%560140 Other Operating Supplies 7,000 7,000 274,000 267,000 3814.3%560141 Exp Software 31,200 37,980 37,999 19 0.1%562040 Telecom Eq Exp Add 144 - - - 0.0%Location: 934 - Safety And Security 654,617$ 770,187$ 1,451,587$ 681,400$ 88.5%

Location: 940 - School Finance Admin

591100 Bond Principal 28,055,651$ 29,312,435$ 31,337,099$ 2,024,664$ 6.9%591160 Lease Purchase Principal 4,401,922 4,091,909 4,572,456 480,547 11.7%591200 Bond Interest 12,254,991 14,272,464 14,210,560 (61,904) -0.4%591260 Lease Purchase Interest 166,387 224,092 173,385 (50,707) -22.6%591300 Issuance Costs 603,468 - - - 0.0%591900 Other Debt Exp 3,739 - - - 0.0%671000 Payment To Ref Bond Escrow Agt 91,860,353 - - - 0.0%Location: 940 - School Finance Admin 137,346,511$ 47,900,900$ 50,293,500$ 2,392,600$ 5.0%

Location: 941 - Retiree Health Benefits

511000 Salaries And Wages Regular 196,082$ 200,004$ 148,954$ (51,050)$ -25.5%521000 FICA Expense 13,862 13,383 9,209 (4,174) -31.2%522100 VRS Retirement 27,569 31,541 26,141 (5,400) -17.1%522111 VRS Retiree Healthcare Credit 2,078 - - - 0.0%523010 Anthem Ins Active 14,853 12,856 6,412 (6,444) -50.1%523045 Health Savings Account Exp 2,800 - - - 0.0%523070 Dental Ins Active 240 190 141 (49) -25.8%524100 VRS Group Life Insurance 2,333 2,620 1,951 (669) -25.5%526002 State Unemployment Ins Vec 121,606 - - - 0.0%Location: 941 - Retiree Health Benefits 381,423$ 260,594$ 192,808$ (67,786)$ -26.0%

Location: 942 - Finance - Mgt & Budget

511000 Salaries And Wages Regular 468,969$ 513,257$ 528,665$ 15,408$ 3.0%521000 FICA Expense 33,594 38,441 39,384 943 2.5%522100 VRS Retirement 65,937 80,940 92,782 11,842 14.6%522111 VRS Retiree Healthcare Credit 4,970 - - - 0.0%523010 Anthem Ins Active 40,664 44,996 44,884 (112) -0.2%523045 Health Savings Account Exp 11,200 - - - 0.0%523070 Dental Ins Active 785 665 987 322 48.4%524100 VRS Group Life Insurance 5,581 6,724 6,925 201 3.0%539999 Other Contractual Svcs 1,110 500 - (500) -100.0%544000 Incty Print Shop Chgs 10 1,950 1,500 (450) -23.1%555100 Mileage 141 150 150 - 0.0%

78



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

555800 Misc Travel Exp 365$ 1,000$ 350$ (650)$ -65.0%558100 Dues Association Membership 958 3,100 2,500 (600) -19.4%560010 Office Supplies 3,430 5,500 5,132 (368) -6.7%560123 Copier / Printer Supplies 2,139 3,000 4,000 1,000 33.3%560141 Exp Software 106 700 700 - 0.0%561070 Exp Computer Equip Rpl 1,144 - 2,500 2,500 100.0%562070 Exp Computer Equip Add 1,335 932 - (932) -100.0%Location: 942 - Finance - Mgt & Budget 642,438$ 701,855$ 730,459$ 28,604$ 4.1%

Location: 943 - Finance - Fin / Payroll

511000 Salaries And Wages Regular 961,911$ 1,079,601$ 1,033,950$ (45,651)$ -4.2%512000 Salaries And Wages OT 4,103 5,898 5,898 - 0.0%514000 Temp Wages Long Term Absences 34,219 6,860 6,860 - 0.0%521000 FICA Expense 71,142 82,033 78,285 (3,748) -4.6%522100 VRS Retirement 130,243 170,252 181,458 11,206 6.6%522110 VRS Hybrid Plan Contribution 4,826 - - - 0.0%522111 VRS Retiree Healthcare Credit 10,181 - - - 0.0%523010 Anthem Ins Active 97,293 128,560 121,828 (6,732) -5.2%523045 Health Savings Account Exp 10,733 - - - 0.0%523070 Dental Ins Active 1,529 1,900 2,679 779 41.0%524100 VRS Group Life Insurance 11,432 14,145 13,544 (601) -4.2%525000 VRS Hybrid Disability 120 - - - 0.0%531200 Accounting Auditing Finance 92,500 102,800 - (102,800) -100.0%531308 Professional Education Svc - 1,000 1,000 - 0.0%531700 Tech Svcs - 14,830 14,830 - 0.0%531701 Tech Support Svcs 8,650 20,000 20,000 - 0.0%533299 Other Maint Svc Cont 29,906 30,000 30,000 - 0.0%539999 Other Contractual Svcs 45,497 60,510 60,510 - 0.0%541001 Incty IST Chgs 190,100 171,090 - (171,090) -100.0%543000 Incty Purchasing Chgs 560,315 846,915 - (846,915) -100.0%544000 Incty Print Shop Chgs 1,174 1,175 1,175 - 0.0%546100 Incty Accounting Chgs 454,550 573,150 - (573,150) -100.0%546600 Incty Telephone Chgs 250 - - - 0.0%555100 Mileage 1,579 5,900 5,900 - 0.0%555600 Tolls Parking 9 - - - 0.0%555800 Misc Travel Exp 19,594 7,467 7,467 - 0.0%558100 Dues Association Membership 887 525 525 - 0.0%560010 Office Supplies 16,170 7,819 7,819 - 0.0%560021 Food 2,475 - - - 0.0%560120 Books Subscriptions - 170 170 - 0.0%560141 Exp Software 464 4,875 4,875 - 0.0%562020 Exp Furniture And Equip Add 1,316 - - - 0.0%562070 Exp Computer Equip Add 4,133 2,000 2,000 - 0.0%562080 Exp Education Equip Add 2,299 400 400 - 0.0%Location: 943 - Finance - Fin / Payroll 2,769,600$ 3,339,875$ 1,601,173$ (1,738,702)$ -52.1%

Location: 944 - Finance - Pupil Transport

511000 Salaries And Wages Regular 10,740,936$ 11,743,634$ 12,406,714$ 663,080$ 5.6%512000 Salaries And Wages OT 1,647,511 1,548,360 1,670,267 121,907 7.9%514000 Temp Wages Long Term Absences 138,759 260,000 140,000 (120,000) -46.2%515000 Salaries And Wages - Sub 366,317 389,907 388,000 (1,907) -0.5%516000 Salaries And Wages Supplement 98,400 65,000 239,400 174,400 268.3%517000 Salaries SRP 102,785 - - - 0.0%519000 Other Salaries - (205,500) (217,136) (11,636) 5.7%521000 FICA Expense 891,560 1,070,976 1,134,700 63,724 6.0%522100 VRS Retirement 1,031,217 1,226,397 1,317,069 90,672 7.4%522110 VRS Hybrid Plan Contribution 172,215 - - - 0.0%522111 VRS Retiree Healthcare Credit 12,182 - - - 0.0%523010 Anthem Ins Active 2,876,377 3,509,688 3,500,952 (8,736) -0.2%523045 Health Savings Account Exp 105,746 - - - 0.0%523070 Dental Ins Active 51,798 51,870 76,986 25,116 48.4%524100 VRS Group Life Insurance 127,406 153,844 162,543 8,699 5.7%525000 VRS Hybrid Disability 5,532 - - - 0.0%

79



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

528400 Required Medical Exams 43,479$ 50,000$ 50,000$ -$ 0.0%531999 Other Professional Svcs 5,895 - - - 0.0%533299 Other Maint Svc Cont 207,235 201,000 201,000 - 0.0%539999 Other Contractual Svcs 14,645 - - - 0.0%542000 Incty Fleet Vehicle Operation 5,819,735 4,576,400 5,820,000 1,243,600 27.2%542002 Incty Fleet Motor Pool 60 - - - 0.0%542006 Incty Fleet Fuel Sales 2,093,965 4,311,252 2,500,000 (1,811,252) -42.0%544000 Incty Print Shop Chgs 3,053 2,500 2,500 - 0.0%545010 Incty Risk Mgmt Self Ins 787,761 840,704 893,532 52,828 6.3%546800 Incty Radio Shop Chgs 42,212 53,800 53,800 - 0.0%546803 Incty Radio Shop Annual 75,840 79,424 79,424 - 0.0%552100 Postal Svcs 7 - - - 0.0%552320 Wireless Phone Svc Chgs 4,214 5,500 5,500 - 0.0%555100 Mileage 63 - - - 0.0%555600 Tolls Parking 18 - - - 0.0%555800 Misc Travel Exp 1,080 4,000 4,000 - 0.0%558100 Dues Association Membership - 300 300 - 0.0%560010 Office Supplies 14,394 11,909 13,700 1,791 15.0%560081 Vehicle Fuel 711 - - - 0.0%560120 Books Subscriptions 100 125 125 - 0.0%560123 Copier / Printer Supplies 1,098 - 1,000 1,000 100.0%560140 Other Operating Supplies 14,339 10,133 9,042 (1,091) -10.8%561020 Exp Furniture And Equip Rpl - 1,700 - (1,700) -100.0%562070 Exp Computer Equip Add 2,708 1,000 1,000 - 0.0%562080 Exp Education Equip Add 3,845 - - - 0.0%581091 Capital Bus Rpl 8,542,390 1,657,300 1,907,300 250,000 15.1%Location: 944 - Finance - Pupil Transport 36,047,588$ 31,621,223$ 32,361,718$ 740,495$ 2.3%

Location: 946 - Finance - Planning

511000 Salaries And Wages Regular 90,958$ 92,777$ 100,505$ 7,728$ 8.3%514000 Temp Wages Long Term Absences 5,421 - - - 0.0%521000 FICA Expense 7,301 7,097 7,689 592 8.3%522100 VRS Retirement 9,149 14,631 17,639 3,008 20.6%522110 VRS Hybrid Plan Contribution 3,585 - - - 0.0%522111 VRS Retiree Healthcare Credit 960 - - - 0.0%523010 Anthem Ins Active 4,588 12,856 12,824 (32) -0.2%523045 Health Savings Account Exp 700 - - - 0.0%523070 Dental Ins Active 110 190 282 92 48.4%524100 VRS Group Life Insurance 1,078 1,215 1,317 102 8.4%525000 VRS Hybrid Disability 89 - - - 0.0%531999 Other Professional Svcs 25,000 - 837 837 100.0%544000 Incty Print Shop Chgs 33 100 100 - 0.0%552100 Postal Svcs - 1,750 1,750 - 0.0%552300 Telecommunications 132 - - - 0.0%555100 Mileage - 400 400 - 0.0%555800 Misc Travel Exp 1,983 2,400 2,400 - 0.0%558100 Dues Association Membership 49 550 513 (37) -6.7%560010 Office Supplies 1,872 1,800 1,000 (800) -44.4%562070 Exp Computer Equip Add 1,003 - - - 0.0%Location: 946 - Finance - Planning 154,011$ 135,766$ 147,256$ 11,490$ 8.5%

Location: 947 - Fin - Internal Auditor

546110 Incty Internal Audit Fee 93,700$ 94,900$ -$ (94,900)$ -100.0%Location: 947 - Fin - Internal Auditor 93,700$ 94,900$ -$ (94,900)$ -100.0%

Location: 948 - Construction

511000 Salaries And Wages Regular 489,349$ 732,050$ -$ (732,050)$ -100.0%517000 Salaries SRP 24,247 - - - 0.0%521000 FICA Expense 37,797 56,001 - (56,001) -100.0%522100 VRS Retirement 69,315 115,445 - (115,445) -100.0%522111 VRS Retiree Healthcare Credit 5,225 - - - 0.0%

80



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

523010 Anthem Ins Active 39,724$ 64,280$ -$ (64,280)$ -100.0%523045 Health Savings Account Exp 700 - - - 0.0%523070 Dental Ins Active 780 950 - (950) -100.0%524100 VRS Group Life Insurance 5,867 9,587 - (9,587) -100.0%544000 Incty Print Shop Chgs 33 - - - 0.0%552320 Wireless Phone Svc Chgs 4,012 6,200 - (6,200) -100.0%558100 Dues Association Membership 234 150 - (150) -100.0%560010 Office Supplies 3,096 8,736 - (8,736) -100.0%560141 Exp Software 67 289 - (289) -100.0%561020 Exp Furniture And Equip Rpl - 1,125 - (1,125) -100.0%562070 Exp Computer Equip Add 445 - - - 0.0%Location: 948 - Construction 680,891$ 994,813$ -$ (994,813)$ -100.0%

Location: 949 - Finance - Budgetary Cntrl

514000 Temp Wages Long Term Absences -$ 375,000$ 601,000$ 226,000$ 60.3%515000 Salaries And Wages - Sub 44 - - - 0.0%516000 Salaries And Wages Supplement 140 2,645,503 2,817,103 171,600 6.5%519000 Other Salaries 2,551,064 5,339,400 1,639,500 (3,699,900) -69.3%521000 FICA Expense 205,341 228,020 252,333 24,313 10.7%522100 VRS Retirement (31,419) - - - 0.0%522110 VRS Hybrid Plan Contribution 1,214 - - - 0.0%522111 VRS Retiree Healthcare Credit 10,880 - - - 0.0%522200 Supplemental Retirement 10,187,043 2,500,000 5,600,000 3,100,000 124.0%523010 Anthem Ins Active (261,791) - - - 0.0%523045 Health Savings Account Exp 453 - - - 0.0%523070 Dental Ins Active (4,876) - - - 0.0%524100 VRS Group Life Insurance 7,655 - - - 0.0%525000 VRS Hybrid Disability 38 - - - 0.0%526002 State Unemployment Ins Vec - 125,000 125,000 - 0.0%527001 Workers Comp Indemnity 834,923 - - - 0.0%527002 Workers Comp Medical And Other 1,903,570 - - - 0.0%527003 Workers Comp And Other Chgs 101,927 - - - 0.0%527004 Workers Comp Exp Year End Adj - 2,519,212 2,519,212 - 0.0%531300 Mgmt Consulting Svc 35,035 - - - 0.0%539999 Other Contractual Svcs 30,722 - 232,586 232,586 100.0%542006 Incty Fleet Fuel Sales - - 567,652 567,652 100.0%545000 Incty Risk Mgmt Chgs - 200,000 200,000 - 0.0%546700 Incty Police Svcs 2,077,600 2,189,800 - (2,189,800) -100.0%546750 Incty Fireman Chgs 18,600 18,600 - (18,600) -100.0%551100 Electric Svcs - - 502,500 502,500 100.0%551210 Heating Natural Gas - - 595,573 595,573 100.0%551211 Heating Gas - - 15,000 15,000 100.0%551220 Heating Propane - - 50,000 50,000 100.0%560042 Medical Supplies - - 75,710 75,710 100.0%560133 Inst Supplies - 475,000 505,000 30,000 6.3%561080 Exp Education Equip Rpl - 225,000 225,000 - 0.0%562020 Exp Furniture And Equip Add 270 - - - 0.0%564010 Fund Balance Funded - 2,131,174 2,000,000 (131,174) -6.2%618200 Trf To Sch Special Rev Fund 469,835 463,900 450,400 (13,500) -2.9%618800 Trf To Sch CP Fund 5,917,488 4,138,300 7,008,400 2,870,100 69.4%Location: 949 - Finance - Budgetary Cntrl 24,055,756$ 23,573,909$ 25,981,969$ 2,408,060$ 10.2%

Location: 950 - Community Relations

511000 Salaries And Wages Regular 462,074$ 664,827$ 586,109$ (78,718)$ -11.8%512000 Salaries And Wages OT - 7,650 7,650 - 0.0%514000 Temp Wages Long Term Absences 36,455 36,962 33,600 (3,362) -9.1%517000 Salaries SRP 25,970 - - - 0.0%521000 FICA Expense 37,724 54,272 47,994 (6,278) -11.6%522100 VRS Retirement 65,016 104,843 102,863 (1,980) -1.9%522111 VRS Retiree Healthcare Credit 4,901 - - - 0.0%523010 Anthem Ins Active 47,367 70,708 64,120 (6,588) -9.3%523045 Health Savings Account Exp 5,600 - - - 0.0%523070 Dental Ins Active 865 1,045 1,410 365 34.9%

81



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

524100 VRS Group Life Insurance 5,503$ 8,712$ 7,678$ (1,034)$ -11.9%531700 Tech Svcs 5,651 9,500 8,400 (1,100) -11.6%531999 Other Professional Svcs - 16,050 16,500 450 2.8%533211 Copier Annual Maint Contract 2,697 4,000 4,000 - 0.0%535000 Printing And Binding Svcs 26,324 25,000 25,000 - 0.0%536001 Media Advertising 132 750 700 (50) -6.7%539999 Other Contractual Svcs 52,268 22,000 22,000 - 0.0%544000 Incty Print Shop Chgs 7,196 13,000 13,000 - 0.0%546010 Incty Sch Bus Chgs 62 500 500 - 0.0%552300 Telecommunications 1,051 1,500 900 (600) -40.0%554100 Lease Rent Equip 2,875 32,891 32,891 - 0.0%554220 Facility Rental 708 - 1,000 1,000 100.0%555100 Mileage 3,834 4,200 3,000 (1,200) -28.6%555600 Tolls Parking 178 - - - 0.0%555800 Misc Travel Exp 587 2,000 2,000 - 0.0%558100 Dues Association Membership 4,323 3,500 3,510 10 0.3%560010 Office Supplies 7,739 9,500 11,500 2,000 21.1%560021 Food 20,127 20,000 20,000 - 0.0%560120 Books Subscriptions 969 750 968 218 29.1%560123 Copier / Printer Supplies - 4,500 9,134 4,634 103.0%560140 Other Operating Supplies 1,795 21,500 49,500 28,000 130.2%560141 Exp Software 636 1,000 1,000 - 0.0%562070 Exp Computer Equip Add 445 - - - 0.0%Location: 950 - Community Relations 831,072$ 1,141,160$ 1,076,927$ (64,233)$ -5.6%

Location: 951 - Comm Relations - Printing

511000 Salaries And Wages Regular 218,954$ 223,332$ 230,034$ 6,702$ 3.0%512000 Salaries And Wages OT 102 765 1,965 1,200 156.9%513000 Salaries And Wages PT 667 - - - 0.0%514000 Temp Wages Long Term Absences 1,501 3,000 4,000 1,000 33.3%519000 Other Salaries - (3,908) (4,024) (116) 3.0%521000 FICA Expense 15,930 16,766 17,421 655 3.9%522100 VRS Retirement 28,233 35,220 40,371 5,151 14.6%522111 VRS Retiree Healthcare Credit 1,464 - - - 0.0%523010 Anthem Ins Active 26,713 32,140 32,060 (80) -0.2%523045 Health Savings Account Exp 5,600 - - - 0.0%523070 Dental Ins Active 600 475 705 230 48.4%524100 VRS Group Life Insurance 2,605 2,925 3,013 88 3.0%533199 Other Repair Maint - 5,000 5,000 - 0.0%533299 Other Maint Svc Cont 72,405 65,000 65,000 - 0.0%535000 Printing And Binding Svcs 37,684 45,000 45,000 - 0.0%544000 Incty Print Shop Chgs 1,888 2,500 2,500 - 0.0%558100 Dues Association Membership - 400 400 - 0.0%560010 Office Supplies - 150 150 - 0.0%560140 Other Operating Supplies 149,821 191,000 198,500 7,500 3.9%560141 Exp Software 499 7,200 5,000 (2,200) -30.6%562070 Exp Computer Equip Add 4,496 5,000 5,000 - 0.0%582080 Capital Educational Equip Add 34,822 25,000 25,000 - 0.0%Location: 951 - Comm Relations - Printing 603,984$ 656,965$ 677,095$ 20,130$ 3.1%

Location: 960 - School Improvement

511000 Salaries And Wages Regular 481,626$ 497,865$ 516,901$ 19,036$ 3.8%516000 Salaries And Wages Supplement 32,018 34,000 35,000 1,000 2.9%521000 FICA Expense 37,816 40,689 42,221 1,532 3.8%522100 VRS Retirement 63,766 78,513 90,717 12,204 15.5%522110 VRS Hybrid Plan Contribution 3,852 - - - 0.0%522111 VRS Retiree Healthcare Credit 5,097 - - - 0.0%523010 Anthem Ins Active 42,059 44,996 44,884 (112) -0.2%523045 Health Savings Account Exp 4,200 - - - 0.0%523070 Dental Ins Active 700 665 987 322 48.4%524100 VRS Group Life Insurance 5,723 6,522 6,771 249 3.8%525000 VRS Hybrid Disability 96 - - - 0.0%531308 Professional Education Svc 49,674 43,834 9,366 (34,468) -78.6%

82



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

531700 Tech Svcs 40,561$ 58,740$ 84,858$ 26,118$ 44.5%533299 Other Maint Svc Cont - 3,289 2,075 (1,214) -36.9%544000 Incty Print Shop Chgs 1,849 2,000 1,830 (170) -8.5%551100 Electric Svcs 148 - - - 0.0%551210 Heating Natural Gas 43 - - - 0.0%552100 Postal Svcs 51,630 42,229 44,600 2,371 5.6%555100 Mileage 5,939 6,000 6,000 - 0.0%555600 Tolls Parking 17 55 55 - 0.0%555800 Misc Travel Exp 7,107 7,500 7,500 - 0.0%558100 Dues Association Membership 25,440 26,000 26,690 690 2.7%560010 Office Supplies 3,948 3,186 4,070 884 27.7%560014 Testing Supplies 10,562 12,711 16,000 3,289 25.9%560021 Food 5,601 4,500 6,000 1,500 33.3%560120 Books Subscriptions 199 500 500 - 0.0%560140 Other Operating Supplies - - 140,604 140,604 100.0%560141 Exp Software 1,664 1,000 1,000 - 0.0%562070 Exp Computer Equip Add 1,185 2,000 2,000 - 0.0%Location: 960 - School Improvement 882,520$ 916,794$ 1,090,629$ 173,835$ 19.0%

Operating Fund Total 669,310,577$ 597,422,700$ 621,177,200$ 23,754,500$ 4.0%

83



Grants Fund


Grant: Grant Reserve

516000 Salaries And Wages Supplement -$ 232,235$ 232,235$ -$ 0.0%521000 FICA Expense - 17,765 17,765 - 0.0%560133 Inst Supplies - 250,000 250,000 - 0.0%Grant: Grant Reserve -$ 500,000$ 500,000$ -$ 0.0%

Grant: VPI Expansion Grant

511000 Salaries And Wages Regular 839,213$ 892,046$ 996,385$ 104,339$ 11.7%514000 Temp Wages Long Term Absences 4,349 10,000 10,000 - 0.0%515000 Salaries And Wages - Sub 13,803 - - - 0.0%516000 Salaries And Wages Supplement 45,657 15,000 15,000 - 0.0%519000 Other Salaries - 10,893 - (10,893) -100.0%521000 FICA Expense 64,875 70,242 78,224 7,982 11.4%522100 VRS Retirement 105,270 140,677 174,866 34,189 24.3%522110 VRS Hybrid Plan Contribution 12,732 - - - 0.0%522111 VRS Retiree Healthcare Credit 8,894 - - - 0.0%523010 Anthem Ins Active 93,518 128,100 148,741 20,641 16.1%523045 Health Savings Account Exp 6,300 - - - 0.0%523070 Dental Ins Active 1,900 1,911 2,116 205 10.7%524100 VRS Group Life Insurance 9,987 11,685 13,057 1,372 11.7%525000 VRS Hybrid Disability 317 - - - 0.0%531100 Professional Health Svcs 553 - - - 0.0%531300 Mgmt Consulting Svc 112 - - - 0.0%531999 Other Professional Svcs 33,300 30,000 30,000 - 0.0%539010 Indirect Cost Recovery 8,482 10,650 15,138 4,488 42.1%539020 Parent Involvement 17,007 - - - 0.0%539999 Other Contractual Svcs 119,432 71,115 71,115 - 0.0%544000 Incty Print Shop Chgs 1,310 - - - 0.0%546010 Incty Sch Bus Chgs 1,942 - - - 0.0%546031 Incty Sch Food Svc Cty 30,565 - - - 0.0%552300 Telecommunications 608 - - - 0.0%555100 Mileage 4,275 2,000 2,000 - 0.0%555500 Registration Fees 6,670 - - - 0.0%555800 Misc Travel Exp 11,055 4,000 4,000 - 0.0%560010 Office Supplies 6,150 - - - 0.0%560133 Inst Supplies 314,978 307,818 51,495 (256,323) -83.3%560140 Other Operating Supplies - 47,435 47,435 - 0.0%560141 Exp Software 58,418 - - - 0.0%562020 Exp Furniture And Equip Add 14,229 - - - 0.0%562070 Exp Computer Equip Add 53,641 22,428 22,428 - 0.0%Grant: VPI Expansion Grant 1,889,542$ 1,776,000$ 1,682,000$ (94,000)$ -5.3%

Grant: Medicaid Special Ed

511000 Salaries And Wages Regular 79,934$ 81,533$ -$ (81,533)$ -100.0%516000 Salaries And Wages Supplement 990 - - - 0.0%519000 Other Salaries - 995 - (995) -100.0%521000 FICA Expense 6,066 6,237 - (6,237) -100.0%522100 VRS Retirement 11,239 12,858 - (12,858) -100.0%522111 VRS Retiree Healthcare Credit 847 - - - 0.0%523010 Anthem Ins Active 4,602 6,100 - (6,100) -100.0%523045 Health Savings Account Exp 2,100 - - - 0.0%523070 Dental Ins Active 120 91 - (91) -100.0%524100 VRS Group Life Insurance 951 1,068 - (1,068) -100.0%531100 Professional Health Svcs 106,218 - - - 0.0%531999 Other Professional Svcs 69,509 200,510 - (200,510) -100.0%539999 Other Contractual Svcs - 290,608 - (290,608) -100.0%544000 Incty Print Shop Chgs 15 - - - 0.0%555100 Mileage 910 - - - 0.0%555500 Registration Fees 225 - - - 0.0%558610 Other Chgs And Services 7,030 - - - 0.0%Grant: Medicaid Special Ed 290,756$ 600,000$ -$ (600,000)$ -100.0%

FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

84



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

Grant: Allstate Safe Teen

544000 Incty Print Shop Chgs 1,772$ 500$ 500$ -$ 0.0%552100 Postal Svcs 1,155 500 500 - 0.0%Grant: Allstate Safe Teen 2,927$ 1,000$ 1,000$ -$ 0.0%

Grant: Alt Teacher Compensation Plan

516000 Salaries And Wages Supplement -$ -$ 50,000$ 50,000$ 100.0%521000 FICA Expense - - 3,825 3,825 100.0%539999 Other Contractual Svcs - - 75,000 75,000 100.0%560140 Other Operating Supplies - - 71,175 71,175 100.0%Grant: Alt Teacher Compensation Plan -$ -$ 200,000$ 200,000$

Grant: Va Found Healthy Youth

515000 Salaries And Wages - Sub 2,138$ 4,800$ 4,800$ -$ 0.0%521000 FICA Expense 164 500 500 - 0.0%544000 Incty Print Shop Chgs 165 - - - 0.0%546010 Incty Sch Bus Chgs 2,675 2,300 2,300 - 0.0%555100 Mileage 45 - - - 0.0%555800 Misc Travel Exp 738 700 700 - 0.0%560133 Inst Supplies 60,007 57,000 57,000 - 0.0%Grant: Va Found Healthy Youth 65,932$ 65,300$ 65,300$ -$ 0.0%

Grant: Virginia Geographical

516000 Salaries And Wages Supplement 500$ -$ -$ -$ 0.0%521000 FICA Expense 38 - - - 0.0%535000 Printing And Binding Svcs 139 - - - 0.0%539999 Other Contractual Svcs 3,893 - - - 0.0%555320 Lodging 1,709 - - - 0.0%560010 Office Supplies 78 - - - 0.0%560021 Food 797 - - - 0.0%560135 Training Supplies 710 - - - 0.0%Grant: Virginia Geographical 7,864$ -$ -$ -$ 0.0%

Grant: State Security Equip

562040 Telecom Eq Exp Add 1,098$ -$ -$ -$ 0.0%Grant: State Security Equip 1,098$ -$ -$ -$ 0.0%

Grant: CDBG - Bensley

514000 Temp Wages Long Term Absences -$ 15,000$ 15,000$ -$ 0.0%516000 Salaries And Wages Supplement 13,604 - - - 0.0%521000 FICA Expense 1,041 1,200 1,200 - 0.0%546010 Incty Sch Bus Chgs 4,228 5,000 10,000 5,000 100.0%560133 Inst Supplies 2,178 8,800 8,800 - 0.0%560140 Other Operating Supplies 2,206 - - - 0.0%562070 Exp Computer Equip Add 6,744 - - - 0.0%Grant: CDBG - Bensley 30,001$ 30,000$ 35,000$ 5,000$ 16.7%

Grant: IDEA - Parent Res Ctr

516000 Salaries And Wages Supplement 2,140$ -$ -$ -$ 0.0%521000 FICA Expense 164 - - - 0.0%544000 Incty Print Shop Chgs 149 - - - 0.0%560010 Office Supplies 168 - - - 0.0%

85



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

560120 Books Subscriptions 217$ -$ -$ -$ 0.0%560133 Inst Supplies 467 - - - 0.0%Grant: IDEA - Parent Res Ctr 3,305$ -$ -$ -$ 0.0%

Grant: Preschool Handicapped

511000 Salaries And Wages Regular 122,179$ 124,881$ 126,578$ 1,697$ 1.4%512000 Salaries And Wages OT 343 - - - 0.0%515000 Salaries And Wages - Sub 1,216 1,150 1,150 - 0.0%516000 Salaries And Wages Supplement 964 - - - 0.0%519000 Other Salaries - 1,525 - (1,525) -100.0%521000 FICA Expense 8,014 9,653 9,783 130 1.3%522100 VRS Retirement 17,214 19,693 22,214 2,521 12.8%522111 VRS Retiree Healthcare Credit 1,297 - - - 0.0%523010 Anthem Ins Active 25,180 18,300 19,401 1,101 6.0%523070 Dental Ins Active 360 273 276 3 1.1%524100 VRS Group Life Insurance 1,457 1,635 1,658 23 1.4%527002 Workers Comp Medical And Other 240 - - - 0.0%527003 Workers Comp And Other Chgs 75 - - - 0.0%531300 Mgmt Consulting Svc 42 75 75 - 0.0%531308 Professional Education Svc 4,871 6,626 6,626 - 0.0%539010 Indirect Cost Recovery 1,108 2,000 1,867 (133) -6.7%546010 Incty Sch Bus Chgs 255 - 1,000 1,000 100.0%560010 Office Supplies 335 - - - 0.0%560042 Medical Supplies 78 - - - 0.0%560120 Books Subscriptions - - 3,500 3,500 100.0%560133 Inst Supplies 1,204 6,889 8,575 1,686 24.5%560140 Other Operating Supplies 2,629 1,000 - (1,000) -100.0%564010 Fund Balance Funded - - 4,797 4,797 100.0%Grant: Preschool Handicapped 189,061$ 193,700$ 207,500$ 13,800$ 7.1%

Grant: Gov Tech Initiative

539012 Training Svcs 7,506$ -$ -$ -$ 0.0%555800 Misc Travel Exp 15,335 - - - 0.0%560021 Food 9,103 - - - 0.0%Grant: Gov Tech Initiative 31,944$ -$ -$ -$ 0.0%


539012 Training Svcs 15,161$ -$ -$ -$ 0.0%555800 Misc Travel Exp 69,687 - - - 0.0%561070 Exp Computer Equip Rpl 666,196 - - - 0.0%562070 Exp Computer Equip Add 119,992 - - - 0.0%582070 Capital Computer Equip Add 26,950 - - - 0.0%Grant: Gov Tech Initiative 897,986$ -$ -$ -$ 0.0%


533299 Other Maint Svc Cont 97,960$ 107,000$ -$ (107,000)$ -100.0%555800 Misc Travel Exp 6,148 - - - 0.0%562070 Exp Computer Equip Add 662,133 120,100 - (120,100) -100.0%581075 Capital Software Rpl 210,778 - - - 0.0%582070 Capital Computer Equip Add 288,098 - - - 0.0%618800 Trf To Sch CP Fund - 1,800,000 - (1,800,000) -100.0%Grant: Gov Tech Initiative 1,265,117$ 2,027,100$ -$ (2,027,100)$ -100.0%


533299 Other Maint Svc Cont -$ -$ 107,000$ 107,000$ 100.0%562070 Exp Computer Equip Add - - 120,100 120,100 100.0%618800 Trf To Sch CP Fund - - 1,800,000 1,800,000 100.0%Grant: Gov Tech Initiative -$ -$ 2,027,100$ 2,027,100$

86



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

Grant: Carl Perkins Vocational

516000 Salaries And Wages Supplement -$ 800$ 800$ -$ 0.0%521000 FICA Expense - 60 60 - 0.0%538300 Tuition Paid Private Schs 16,020 - - - 0.0%539999 Other Contractual Svcs 48,774 60,000 60,000 - 0.0%544000 Incty Print Shop Chgs - 1,500 1,500 - 0.0%546010 Incty Sch Bus Chgs 9,255 4,000 4,000 - 0.0%555100 Mileage 955 - - - 0.0%555500 Registration Fees 28,995 10,000 10,000 - 0.0%555800 Misc Travel Exp 51,010 76,000 76,000 - 0.0%560133 Inst Supplies 3,315 - - - 0.0%560141 Exp Software 13,885 50,000 70,000 20,000 40.0%560160 Textbooks 4,200 - - - 0.0%562020 Exp Furniture And Equip Add 1,937 4,000 4,000 - 0.0%562070 Exp Computer Equip Add 235,919 300,000 300,000 - 0.0%562080 Exp Education Equip Add 159,945 68,000 68,000 - 0.0%562160 Exp Audio Visual Equip Add 1,707 5,000 5,000 - 0.0%582080 Capital Educational Equip Add 74,723 20,640 20,640 - 0.0%Grant: Carl Perkins Vocational 650,640$ 600,000$ 620,000$ 20,000$ 3.3%

Grant: Peer Tech

535000 Printing And Binding Svcs 371$ -$ -$ -$ 0.0%544000 Incty Print Shop Chgs 451 1,000 1,000 - 0.0%546010 Incty Sch Bus Chgs 1,814 4,000 4,000 - 0.0%Grant: Peer Tech 2,636$ 5,000$ 5,000$ -$ 0.0%

Grant: Ind Student Alt Ed Plan

511000 Salaries And Wages Regular 46,130$ 47,053$ 48,464$ 1,411$ 3.0%515000 Salaries And Wages - Sub 780 - - - 0.0%519000 Other Salaries - 574 - (574) -100.0%521000 FICA Expense 3,027 3,600 3,707 107 3.0%522100 VRS Retirement 6,486 7,420 8,505 1,085 14.6%522111 VRS Retiree Healthcare Credit 489 - - - 0.0%523010 Anthem Ins Active 9,244 6,100 6,467 367 6.0%523045 Health Savings Account Exp 2,800 - - - 0.0%523070 Dental Ins Active 120 91 92 1 1.1%524100 VRS Group Life Insurance 549 616 635 19 3.1%531300 Mgmt Consulting Svc - 1,746 30 (1,716) -98.3%Grant: Ind Student Alt Ed Plan 69,625$ 67,200$ 67,900$ 700$ 1.0%

Grant: Healthy Eating

560133 Inst Supplies 14,006$ -$ -$ -$ 0.0%Grant: Healthy Eating 14,006$ -$ -$ -$ 0.0%

Grant: Engineer Science Acad

560133 Inst Supplies 31$ -$ -$ -$ 0.0%Grant: Engineer Science Acad 31$ -$ -$ -$ 0.0%

Grant: Governors Health Science Acad

562080 Exp Education Equip Add 1,001$ -$ -$ -$ 0.0%Grant: Governors Health Science Acad 1,001$ -$ -$ -$ 0.0%

87



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

Grant: Building Teacher Capacity

514000 Temp Wages Long Term Absences 17,787$ -$ -$ -$ 0.0%515000 Salaries And Wages - Sub 3,013 - - - 0.0%521000 FICA Expense 1,591 - - - 0.0%531999 Other Professional Svcs 1,600 - - - 0.0%Grant: Building Teacher Capacity 23,991$ -$ -$ -$ 0.0%

Grant: Soar Falling Crk ES

560133 Inst Supplies 445$ -$ -$ -$ 0.0%Grant: Soar Falling Crk ES 445$ -$ -$ -$ 0.0%

Grant: Safe Routes To School

516000 Salaries And Wages Supplement 13,375$ 15,000$ 15,000$ -$ 0.0%521000 FICA Expense 1,023 1,150 1,150 - 0.0%533152 Paving Repair Maint 1,004 - - - 0.0%539999 Other Contractual Svcs - 14,300 14,300 - 0.0%544000 Incty Print Shop Chgs 699 3,200 3,200 - 0.0%555100 Mileage 362 - - - 0.0%560133 Inst Supplies 23,017 1,350 1,350 - 0.0%Grant: Safe Routes To School 39,480$ 35,000$ 35,000$ -$ 0.0%

Grant: Pos Behav Intervention

539999 Other Contractual Svcs 5,000$ -$ -$ -$ 0.0%560021 Food 299 - - - 0.0%Grant: Pos Behav Intervention 5,299$ -$ -$ -$ 0.0%

Grant: JABG Initiative

515000 Salaries And Wages - Sub 1,531$ -$ -$ -$ 0.0%521000 FICA Expense 117 - - - 0.0%539999 Other Contractual Svcs 4,153 16,042 16,042 - 0.0%555800 Misc Travel Exp - 7,398 7,398 - 0.0%560010 Office Supplies 212 - - - 0.0%560133 Inst Supplies - 11,560 11,560 - 0.0%Grant: JABG Initiative 6,013$ 35,000$ 35,000$ -$ 0.0%

Grant: IDEA Sp Ed Grant

511000 Salaries And Wages Regular 7,133,613$ 7,437,428$ 6,402,214$ (1,035,214)$ -13.9%512000 Salaries And Wages OT 92,081 - - - 0.0%514000 Temp Wages Long Term Absences 9,952 40,000 40,000 - 0.0%515000 Salaries And Wages - Sub 136,495 21,000 21,000 - 0.0%516000 Salaries And Wages Supplement 62,320 60,000 60,000 - 0.0%519000 Other Salaries 12,356 90,817 - (90,817) -100.0%521000 FICA Expense 520,416 578,290 499,064 (79,226) -13.7%522100 VRS Retirement 913,497 1,172,865 1,123,581 (49,284) -4.2%522110 VRS Hybrid Plan Contribution 94,619 - - - 0.0%522111 VRS Retiree Healthcare Credit 75,998 - - - 0.0%523010 Anthem Ins Active 1,047,311 1,165,100 1,086,456 (78,644) -6.7%523045 Health Savings Account Exp 58,669 - - - 0.0%523070 Dental Ins Active 17,719 17,381 15,456 (1,925) -11.1%524100 VRS Group Life Insurance 85,325 97,421 83,880 (13,541) -13.9%525000 VRS Hybrid Disability 2,354 - - - 0.0%527001 Workers Comp Indemnity 12,859 - - - 0.0%527002 Workers Comp Medical And Other 92,718 - - - 0.0%527003 Workers Comp And Other Chgs 1,055 - - - 0.0%531100 Professional Health Svcs 32,267 - - - 0.0%531300 Mgmt Consulting Svc 805 - - - 0.0%

88



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

531999 Other Professional Svcs 2,219$ -$ -$ -$ 0.0%539010 Indirect Cost Recovery 59,776 75,000 104,000 29,000 38.7%539999 Other Contractual Svcs - - 20,000 20,000 100.0%555100 Mileage 120 - - - 0.0%555800 Misc Travel Exp 802 1,000 - (1,000) -100.0%560010 Office Supplies 1,760 1,200 1,200 - 0.0%560042 Medical Supplies 258 - - - 0.0%560120 Books Subscriptions 9,883 3,500 3,500 - 0.0%560123 Copier / Printer Supplies - 2,000 2,000 - 0.0%560133 Inst Supplies 23,017 34,200 34,200 - 0.0%560134 Av Materials And Supplies 350 - - - 0.0%560140 Other Operating Supplies 439 - - - 0.0%560141 Exp Software 19,187 199,656 168,318 (31,338) -15.7%562070 Exp Computer Equip Add 82,260 78,142 168,959 90,817 116.2%562080 Exp Education Equip Add 49,281 25,000 25,000 - 0.0%564010 Fund Balance Funded - - 30,972 30,972 100.0%582070 Capital Computer Equip Add 38,544 - - - 0.0%582080 Capital Educational Equip Add 5,824 - - - 0.0%Grant: IDEA Sp Ed Grant 10,696,149$ 11,100,000$ 9,889,800$ (1,210,200)$ -10.9%

Grant: IDEA CEIS

511000 Salaries And Wages Regular 74,057$ 75,538$ 1,171,618$ 1,096,080$ 1451.0%519000 Other Salaries - 923 - (923) -100.0%521000 FICA Expense 5,679 5,779 89,627 83,848 1450.9%522100 VRS Retirement 10,412 11,912 205,625 193,713 1626.2%522111 VRS Retiree Healthcare Credit 785 - - - 0.0%523010 Anthem Ins Active 4,537 6,100 122,873 116,773 1914.3%523045 Health Savings Account Exp 1,400 - - - 0.0%523070 Dental Ins Active 120 91 1,748 1,657 1820.9%524100 VRS Group Life Insurance 881 990 15,346 14,356 1450.1%539999 Other Contractual Svcs - - 11,447 11,447 100.0%560120 Books Subscriptions - 667 - (667) -100.0%560140 Other Operating Supplies - - 163,616 163,616 100.0%Grant: IDEA CEIS 97,871$ 102,000$ 1,781,900$ 1,679,900$ 1647.0%

Grant: Racing To GED (Adult Ed)

514000 Temp Wages Long Term Absences 43,332$ 44,700$ 44,700$ -$ 0.0%521000 FICA Expense 3,315 3,300 3,300 - 0.0%539999 Other Contractual Svcs 3,973 500 4,000 3,500 700.0%560123 Copier / Printer Supplies 121 1,000 - (1,000) -100.0%560133 Inst Supplies 475 3,500 1,000 (2,500) -71.4%560160 Textbooks 1,556 1,000 2,000 1,000 100.0%Grant: Racing To GED (Adult Ed) 52,772$ 54,000$ 55,000$ 1,000$ 1.9%

Grant: General Adult Ed

514000 Temp Wages Long Term Absences 43,672$ 41,000$ 41,000$ -$ 0.0%521000 FICA Expense 3,351 3,225 3,225 - 0.0%544000 Incty Print Shop Chgs - 575 575 - 0.0%560133 Inst Supplies - 200 200 - 0.0%Grant: General Adult Ed 47,023$ 45,000$ 45,000$ -$ 0.0%

Grant: AEFLA (Adult Ed)

514000 Temp Wages Long Term Absences 232,295$ 246,000$ 246,000$ -$ 0.0%521000 FICA Expense 17,759 18,800 18,800 - 0.0%531999 Other Professional Svcs 300 750 750 - 0.0%533299 Other Maint Svc Cont - 5,000 5,000 - 0.0%539012 Training Svcs - 500 500 - 0.0%539999 Other Contractual Svcs 19,160 9,000 9,000 - 0.0%

89



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

544000 Incty Print Shop Chgs 1,592$ 4,950$ 4,950$ -$ 0.0%555100 Mileage 3,396 6,500 6,500 - 0.0%555800 Misc Travel Exp 5,313 2,500 2,500 - 0.0%560123 Copier / Printer Supplies 5,584 - - - 0.0%560133 Inst Supplies 19,182 10,000 10,000 - 0.0%560141 Exp Software - 1,000 1,000 - 0.0%560160 Textbooks 24,652 20,000 20,000 - 0.0%Grant: AEFLA (Adult Ed) 329,233$ 325,000$ 325,000$ -$ 0.0%

Grant: Title - IV 21st Century

514000 Temp Wages Long Term Absences 189,222$ 402,035$ 299,080$ (102,955)$ -25.6%515000 Salaries And Wages - Sub 78 - - - 0.0%516000 Salaries And Wages Supplement 374,328 252,680 189,180 (63,500) -25.1%521000 FICA Expense 43,111 50,870 38,120 (12,750) -25.1%523070 Dental Ins Active (1) - - - 0.0%531308 Professional Education Svc 696 - - - 0.0%531999 Other Professional Svcs 400 - - - 0.0%539010 Indirect Cost Recovery 10,874 8,300 9,799 1,499 18.1%539999 Other Contractual Svcs 57,746 164,676 124,980 (39,696) -24.1%544000 Incty Print Shop Chgs 3,457 - - - 0.0%546010 Incty Sch Bus Chgs 182,648 400,106 300,771 (99,335) -24.8%546031 Incty Sch Food Svc Cty 455 - - - 0.0%552100 Postal Svcs 8 - - - 0.0%555100 Mileage 109 2,400 1,600 (800) -33.3%555800 Misc Travel Exp 1,460 4,500 4,500 - 0.0%560010 Office Supplies 394 - - - 0.0%560021 Food 10,017 20,480 12,740 (7,740) -37.8%560133 Inst Supplies 66,377 97,753 77,230 (20,523) -21.0%560141 Exp Software 5,961 20,000 10,000 (10,000) -50.0%562020 Exp Furniture And Equip Add 776 - - - 0.0%562070 Exp Computer Equip Add 1,055 500 500 - 0.0%562160 Exp Audio Visual Equip Add 1,620 - - - 0.0%564010 Fund Balance Funded - 29,400 20,700 (8,700) -29.6%Grant: Title - IV 21st Century 950,791$ 1,453,700$ 1,089,200$ (364,500)$ -25.1%

Grant: Title I Grant

511000 Salaries And Wages Regular 2,747,630$ 3,074,378$ 3,440,871$ 366,493$ 11.9%512000 Salaries And Wages OT 54 - - - 0.0%514000 Temp Wages Long Term Absences 447,261 - - - 0.0%515000 Salaries And Wages - Sub 29,939 - - - 0.0%516000 Salaries And Wages Supplement 88,893 - - - 0.0%517000 Salaries SRP 37,366 - - - 0.0%519000 Other Salaries 10,564 37,541 - (37,541) -100.0%521000 FICA Expense 238,789 235,191 263,220 28,029 11.9%522100 VRS Retirement 365,764 484,825 603,869 119,044 24.6%522110 VRS Hybrid Plan Contribution 21,973 - - - 0.0%522111 VRS Retiree Healthcare Credit 29,225 - - - 0.0%522200 Supplemental Retirement 118,582 - - - 0.0%523010 Anthem Ins Active 359,820 402,600 478,558 75,958 18.9%523045 Health Savings Account Exp 30,671 - - - 0.0%523070 Dental Ins Active 6,166 6,006 6,808 802 13.4%524100 VRS Group Life Insurance 32,816 40,267 45,081 4,814 12.0%525000 VRS Hybrid Disability 547 - - - 0.0%527002 Workers Comp Medical And Other 634 - - - 0.0%531300 Mgmt Consulting Svc 480 700 700 - 0.0%531308 Professional Education Svc 43,894 35,000 35,000 - 0.0%539010 Indirect Cost Recovery 25,304 36,000 58,500 22,500 62.5%539020 Parent Involvement 56,085 55,000 55,000 - 0.0%539999 Other Contractual Svcs 113,100 250,000 250,000 - 0.0%544000 Incty Print Shop Chgs 6,003 10,000 10,000 - 0.0%546010 Incty Sch Bus Chgs 19,093 80,000 80,000 - 0.0%552100 Postal Svcs - 10,000 10,000 - 0.0%552300 Telecommunications 599 10,000 10,000 - 0.0%

90



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

554220 Facility Rental 138$ -$ -$ -$ 0.0%555100 Mileage 11,100 6,000 6,000 - 0.0%555410 Air Fares 814 - - - 0.0%555800 Misc Travel Exp 8,374 25,000 25,000 - 0.0%558100 Dues Association Membership 167 5,000 5,000 - 0.0%560010 Office Supplies 4,125 5,000 5,000 - 0.0%560021 Food 294 20,000 20,000 - 0.0%560120 Books Subscriptions 349 20,000 20,000 - 0.0%560123 Copier / Printer Supplies 5,420 - - - 0.0%560133 Inst Supplies 261,157 464,849 600,000 135,151 29.1%560136 Special Training 1 - - - 0.0%560141 Exp Software 71,975 - - - 0.0%562070 Exp Computer Equip Add 218,668 212,459 250,000 37,541 17.7%562080 Exp Education Equip Add 4,195 25,000 25,000 - 0.0%562160 Exp Audio Visual Equip Add 3,968 - - - 0.0%564010 Fund Balance Funded - 449,184 196,393 (252,791) -56.3%582010 Capital Mach And Equip Add 7,916 - - - 0.0%Grant: Title I Grant 5,429,913$ 6,000,000$ 6,500,000$ 500,000$ 8.3%

Grant: Title I Part D

511000 Salaries And Wages Regular 54,203$ 55,287$ 56,946$ 1,659$ 3.0%519000 Other Salaries - 674 - (674) -100.0%521000 FICA Expense 4,081 4,229 4,356 127 3.0%522100 VRS Retirement 7,621 8,719 9,994 1,275 14.6%522111 VRS Retiree Healthcare Credit 574 - - - 0.0%523010 Anthem Ins Active 4,576 6,100 6,467 367 6.0%523045 Health Savings Account Exp 1,400 - - - 0.0%523070 Dental Ins Active 120 91 92 1 1.1%524100 VRS Group Life Insurance 645 724 746 22 3.0%555100 Mileage 68 - - - 0.0%555200 Education And Conferences 6 - - - 0.0%555800 Misc Travel Exp 562 - - - 0.0%560120 Books Subscriptions 1,025 - - - 0.0%560133 Inst Supplies - 176 99 (77) -43.8%Grant: Title I Part D 74,881$ 76,000$ 78,700$ 2,700$ 3.6%

Grant: Title I Part D Prev

514000 Temp Wages Long Term Absences 33,530$ 30,000$ 30,000$ -$ 0.0%521000 FICA Expense 2,798 2,295 2,295 - 0.0%555100 Mileage 4,973 6,000 6,000 - 0.0%560133 Inst Supplies - 1,705 1,705 - 0.0%Grant: Title I Part D Prev 41,301$ 40,000$ 40,000$ -$ 0.0%

Grant: Project Graduation

514000 Temp Wages Long Term Absences 1,839$ 5,200$ 5,200$ -$ 0.0%516000 Salaries And Wages Supplement 41,242 1,000 1,000 - 0.0%521000 FICA Expense 3,236 500 500 - 0.0%539999 Other Contractual Svcs 29,288 63,800 63,800 - 0.0%544000 Incty Print Shop Chgs 70 2,500 2,500 - 0.0%546010 Incty Sch Bus Chgs 14,660 15,000 15,000 - 0.0%560021 Food 1,715 2,000 2,000 - 0.0%560133 Inst Supplies 50 10,000 10,000 - 0.0%Grant: Project Graduation 92,100$ 100,000$ 100,000$ -$ 0.0%

Grant: Headstart Regular

511000 Salaries And Wages Regular 910,002$ 874,070$ 911,107$ 37,037$ 4.2%515000 Salaries And Wages - Sub 30,497 - - - 0.0%516000 Salaries And Wages Supplement 12,791 10,000 10,000 - 0.0%

91



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

519000 Other Salaries 1,727$ (239,327)$ (250,000)$ (10,673)$ 4.5%521000 FICA Expense 68,026 67,634 70,466 2,832 4.2%522100 VRS Retirement 104,385 137,843 159,899 22,056 16.0%522110 VRS Hybrid Plan Contribution 25,119 - - - 0.0%522111 VRS Retiree Healthcare Credit 9,761 - - - 0.0%523010 Anthem Ins Active 122,769 152,500 161,675 9,175 6.0%523040 Healthkeepers (490) - - - 0.0%523045 Health Savings Account Exp 2,683 - - - 0.0%523070 Dental Ins Active 2,390 2,275 2,300 25 1.1%524100 VRS Group Life Insurance 10,960 11,451 11,940 489 4.3%525000 VRS Hybrid Disability 625 - - - 0.0%527002 Workers Comp Medical And Other 5,884 - - - 0.0%527003 Workers Comp And Other Chgs 204 - - - 0.0%531100 Professional Health Svcs 5,000 5,000 5,000 - 0.0%531300 Mgmt Consulting Svc 84 350 350 - 0.0%539020 Parent Involvement 1,764 - - - 0.0%539999 Other Contractual Svcs 450 3,000 3,000 - 0.0%544000 Incty Print Shop Chgs 2,285 1,200 1,200 - 0.0%546010 Incty Sch Bus Chgs 250 750 750 - 0.0%552100 Postal Svcs 533 - - - 0.0%552330 Other Local Telephone Service 1,809 1,500 1,500 - 0.0%555100 Mileage 760 500 500 - 0.0%558100 Dues Association Membership 980 1,000 1,000 - 0.0%560010 Office Supplies 125 3,000 3,000 - 0.0%560021 Food 13,040 1,777 5,000 3,223 181.4%560042 Medical Supplies 819 - - - 0.0%560133 Inst Supplies 7,512 15,000 1,313 (13,687) -91.2%564010 Fund Balance Funded - 49,977 - (49,977) -100.0%Grant: Headstart Regular 1,342,744$ 1,099,500$ 1,100,000$ 500$ 0.0%

Grant: Headstart Training

515000 Salaries And Wages - Sub 1,932$ -$ -$ -$ 0.0%516000 Salaries And Wages Supplement - 1,500 1,500 - 0.0%521000 FICA Expense 148 100 100 - 0.0%531308 Professional Education Svc 200 200 200 - 0.0%544000 Incty Print Shop Chgs - 250 250 - 0.0%555100 Mileage 3,533 900 1,600 700 77.8%555500 Registration Fees 2,031 - - - 0.0%555800 Misc Travel Exp 1,977 1,000 1,000 - 0.0%560021 Food 573 1,000 300 (700) -70.0%560133 Inst Supplies 8,534 12,000 12,000 - 0.0%562070 Exp Computer Equip Add - 5,250 5,250 - 0.0%Grant: Headstart Training 18,928$ 22,200$ 22,200$ -$ 0.0%

Grant: CIS - CDBG Truancy

511000 Salaries And Wages Regular 45,005$ 50,839$ 52,364$ 1,525$ 3.0%514000 Temp Wages Long Term Absences 13,661 - - - 0.0%519000 Other Salaries - 621 - (621) -100.0%521000 FICA Expense 4,503 3,889 4,006 117 3.0%522100 VRS Retirement 6,371 8,017 9,190 1,173 14.6%522111 VRS Retiree Healthcare Credit 480 - - - 0.0%523010 Anthem Ins Active - 6,100 6,467 367 6.0%523070 Dental Ins Active - 91 92 1 1.1%524100 VRS Group Life Insurance 539 666 686 20 3.0%539999 Other Contractual Svcs 1,400 - - - 0.0%544000 Incty Print Shop Chgs 298 - - - 0.0%546010 Incty Sch Bus Chgs 1,664 1,000 979 (21) -2.1%560010 Office Supplies - 2,428 466 (1,962) -80.8%560133 Inst Supplies 8,003 27,049 25,750 (1,299) -4.8%562070 Exp Computer Equip Add 330 - - - 0.0%Grant: CIS - CDBG Truancy 82,254$ 100,700$ 100,000$ (700)$ -0.7%

92



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

Grant: Title II Grant

511000 Salaries And Wages Regular 559,944$ 617,486$ 643,336$ 25,850$ 4.2%515000 Salaries And Wages - Sub 13,807 - - - 0.0%519000 Other Salaries - 7,539 - (7,539) -100.0%521000 FICA Expense 40,237 47,239 49,216 1,977 4.2%522100 VRS Retirement 79,785 97,377 112,906 15,529 15.9%522111 VRS Retiree Healthcare Credit 6,016 - - - 0.0%523010 Anthem Ins Active 57,707 61,000 64,670 3,670 6.0%523045 Health Savings Account Exp 8,750 - - - 0.0%523070 Dental Ins Active 880 910 920 10 1.1%524100 VRS Group Life Insurance 6,754 8,088 8,429 341 4.2%527002 Workers Comp Medical And Other 762 - - - 0.0%527003 Workers Comp And Other Chgs 150 - - - 0.0%531300 Mgmt Consulting Svc 42 - - - 0.0%531308 Professional Education Svc 9,500 - - - 0.0%531999 Other Professional Svcs 650 - - - 0.0%536001 Media Advertising 6,160 - - - 0.0%539010 Indirect Cost Recovery 7,049 10,000 10,080 80 0.8%539999 Other Contractual Svcs 11,014 202,824 180,902 (21,922) -10.8%544000 Incty Print Shop Chgs 123 - - - 0.0%555100 Mileage 328 - - - 0.0%555500 Registration Fees 5,691 3,787 3,787 - 0.0%555800 Misc Travel Exp 128,549 40,000 40,000 - 0.0%560021 Food 211 - - - 0.0%560133 Inst Supplies 7,826 23,750 5,754 (17,996) -75.8%Grant: Title II Grant 951,935$ 1,120,000$ 1,120,000$ -$ 0.0%

Grant: VAEL Civics

514000 Temp Wages Long Term Absences 46,046$ 47,000$ 47,000$ -$ 0.0%521000 FICA Expense 3,522 3,600 3,600 - 0.0%539999 Other Contractual Svcs - 11,400 11,400 - 0.0%544000 Incty Print Shop Chgs 36 - - - 0.0%560123 Copier / Printer Supplies 301 - - - 0.0%560133 Inst Supplies 96 6,000 6,000 - 0.0%560141 Exp Software 12,450 10,000 10,000 - 0.0%560160 Textbooks 25,982 30,000 30,000 - 0.0%562070 Exp Computer Equip Add 9,234 7,000 7,000 - 0.0%Grant: VAEL Civics 97,667$ 115,000$ 115,000$ -$ 0.0%

Grant: Middle School Teacher Corps

516000 Salaries And Wages Supplement 18,000$ -$ 10,000$ 10,000$ 100.0%521000 FICA Expense 1,377 - 800 800 100.0%Grant: Middle School Teacher Corps 19,377$ -$ 10,800$ 10,800$

Grant: Teacher Mentor

516000 Salaries And Wages Supplement 32,396$ 29,400$ 29,400$ -$ 0.0%521000 FICA Expense 2,478 2,200 2,200 - 0.0%Grant: Teacher Mentor 34,874$ 31,600$ 31,600$ -$ 0.0%

Grant: Career Switcher

516000 Salaries And Wages Supplement 7,432$ 7,500$ 7,500$ -$ 0.0%521000 FICA Expense 568 500 500 - 0.0%Grant: Career Switcher 8,000$ 8,000$ 8,000$ -$ 0.0%

93



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

Grant: Jobs Va Graduates

511000 Salaries And Wages Regular 61,350$ 100,220$ 71,220$ (29,000)$ -28.9%515000 Salaries And Wages - Sub 234 - - - 0.0%516000 Salaries And Wages Supplement - - 8,000 8,000 100.0%521000 FICA Expense 3,988 7,535 8,147 612 8.1%522100 VRS Retirement 9,044 7,340 7,340 - 0.0%522111 VRS Retiree Healthcare Credit 682 - - - 0.0%523010 Anthem Ins Active 8,126 13,416 13,416 - 0.0%523045 Health Savings Account Exp 319 - - - 0.0%523070 Dental Ins Active 145 240 240 - 0.0%524100 VRS Group Life Insurance 765 605 605 - 0.0%531308 Professional Education Svc 4,000 - - - 0.0%534000 Transportation Svcs 900 - - - 0.0%539999 Other Contractual Svcs 6,400 3,644 2,644 (1,000) -27.4%546010 Incty Sch Bus Chgs 230 1,000 1,500 500 50.0%555500 Registration Fees 720 - 1,000 1,000 100.0%555800 Misc Travel Exp 1,402 3,500 3,500 - 0.0%558100 Dues Association Membership 5,000 5,000 10,000 5,000 100.0%560010 Office Supplies 405 - 1,750 1,750 100.0%560021 Food 791 1,000 1,000 - 0.0%560133 Inst Supplies 16,053 8,500 15,250 6,750 79.4%560140 Other Operating Supplies - - 3,388 3,388 100.0%560141 Exp Software - - 1,000 1,000 100.0%560160 Textbooks 5,026 - 4,000 4,000 100.0%562070 Exp Computer Equip Add 265 3,000 3,000 - 0.0%562080 Exp Education Equip Add 8,949 - 8,000 8,000 100.0%562160 Exp Audio Visual Equip Add 1,169 1,000 1,000 - 0.0%Grant: Jobs Va Graduates 135,963$ 156,000$ 166,000$ 10,000$ 6.4%

Grant: Title III Immigrant

514000 Temp Wages Long Term Absences 16,268$ 15,000$ 16,500$ 1,500$ 10.0%516000 Salaries And Wages Supplement 858 - - - 0.0%521000 FICA Expense 1,310 1,000 1,265 265 26.5%539999 Other Contractual Svcs - 4,000 5,235 1,235 30.9%Grant: Title III Immigrant 18,436$ 20,000$ 23,000$ 3,000$ 15.0%

Grant: Title III LEP Students

511000 Salaries And Wages Regular 116,069$ 118,390$ 120,172$ 1,782$ 1.5%514000 Temp Wages Long Term Absences 72,734 - - - 0.0%515000 Salaries And Wages - Sub 22,439 15,000 15,000 - 0.0%516000 Salaries And Wages Supplement 3,223 - - - 0.0%519000 Other Salaries - 1,446 - (1,446) -100.0%521000 FICA Expense 15,991 10,256 10,393 137 1.3%522100 VRS Retirement 16,319 18,670 21,090 2,420 13.0%522111 VRS Retiree Healthcare Credit 1,230 - - - 0.0%523010 Anthem Ins Active 12,691 12,200 12,934 734 6.0%523070 Dental Ins Active 240 182 184 2 1.1%524100 VRS Group Life Insurance 1,381 1,550 1,574 24 1.5%531308 Professional Education Svc - 3,000 3,000 - 0.0%531999 Other Professional Svcs - 5,000 5,000 - 0.0%535000 Printing And Binding Svcs 78 - - - 0.0%539999 Other Contractual Svcs 4,029 20,000 20,000 - 0.0%544000 Incty Print Shop Chgs - 1,450 1,450 - 0.0%546010 Incty Sch Bus Chgs 8,711 15,023 15,023 - 0.0%555100 Mileage - 9,500 9,500 - 0.0%555800 Misc Travel Exp 9,759 19,000 19,000 - 0.0%560010 Office Supplies 4,181 8,000 8,000 - 0.0%560021 Food 697 - - - 0.0%560133 Inst Supplies 7,871 49,583 49,477 (106) -0.2%560135 Training Supplies 6,627 - - - 0.0%560141 Exp Software 7,425 18,000 18,000 - 0.0%562070 Exp Computer Equip Add - 15,209 15,209 - 0.0%562160 Exp Audio Visual Equip Add - 13,541 9,994 (3,547) -26.2%Grant: Title III LEP Students 311,695$ 355,000$ 355,000$ -$ 0.0%

94



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

Grant: VCU META Grant

511000 Salaries And Wages Regular 81,657$ 83,290$ 85,789$ 2,499$ 3.0%519000 Other Salaries - 1,017 - (1,017) -100.0%521000 FICA Expense 5,820 6,372 6,563 191 3.0%522100 VRS Retirement 11,481 13,135 15,056 1,921 14.6%522111 VRS Retiree Healthcare Credit 865 - - - 0.0%523010 Anthem Ins Active 7,300 6,100 6,467 367 6.0%523070 Dental Ins Active 120 91 92 1 1.1%524100 VRS Group Life Insurance 972 1,091 1,124 33 3.0%564010 Fund Balance Funded - 4 9 5 125.0%Grant: VCU META Grant 108,215$ 111,100$ 115,100$ 4,000$ 3.6%

Grant: Grant Administration

511000 Salaries And Wages Regular 166,061$ 169,381$ 174,463$ 5,082$ 3.0%514000 Temp Wages Long Term Absences 106,942 70,871 74,457 3,586 5.1%516000 Salaries And Wages Supplement 20,966 20,000 - (20,000) -100.0%519000 Other Salaries - 2,933 - (2,933) -100.0%521000 FICA Expense 21,807 19,909 19,043 (866) -4.3%522100 VRS Retirement 23,348 26,712 30,618 3,906 14.6%522111 VRS Retiree Healthcare Credit 1,760 - - - 0.0%523010 Anthem Ins Active 16,214 18,300 19,401 1,101 6.0%523045 Health Savings Account Exp 1,867 - - - 0.0%523070 Dental Ins Active 360 273 276 3 1.1%524100 VRS Group Life Insurance 1,976 2,218 2,286 68 3.1%531200 Accounting Auditing Finance - 6,000 - (6,000) -100.0%531300 Mgmt Consulting Svc 63 - - - 0.0%539999 Other Contractual Svcs 60 5,000 - (5,000) -100.0%541001 Incty IST Chgs - 19,010 - (19,010) -100.0%543000 Incty Purchasing Chgs 21,585 21,585 - (21,585) -100.0%544000 Incty Print Shop Chgs 9 - - - 0.0%546010 Incty Sch Bus Chgs 226 - - - 0.0%546100 Incty Accounting Chgs 60,450 60,450 - (60,450) -100.0%555100 Mileage 82 5,000 - (5,000) -100.0%555500 Registration Fees 25 8,000 - (8,000) -100.0%555800 Misc Travel Exp 8,979 31,848 - (31,848) -100.0%560010 Office Supplies 707 15,000 - (15,000) -100.0%560120 Books Subscriptions 1,180 5,000 - (5,000) -100.0%560123 Copier / Printer Supplies 752 5,000 - (5,000) -100.0%560133 Inst Supplies 29 - - - 0.0%562020 Exp Furniture And Equip Add - 1,000 - (1,000) -100.0%562070 Exp Computer Equip Add - 5,000 - (5,000) -100.0%564010 Fund Balance Funded - 81,510 56 (81,454) -99.9%Grant: Grant Administration 455,448$ 600,000$ 320,600$ (279,400)$ -46.6%

Grant: Richmond Regional Homeless

539999 Other Contractual Svcs -$ 200$ 200$ -$ 0.0%546010 Incty Sch Bus Chgs 20,429 6,500 6,500 - 0.0%555100 Mileage - 4,300 4,300 - 0.0%555800 Misc Travel Exp 2,513 2,500 2,500 - 0.0%560140 Other Operating Supplies 600 1,500 1,500 - 0.0%Grant: Richmond Regional Homeless 23,542$ 15,000$ 15,000$ -$ 0.0%

Grant: HS Innovation

513000 Salaries And Wages PT 33,000$ 33,660$ -$ (33,660)$ -100.0%516000 Salaries And Wages Supplement 2,250 - - - 0.0%519000 Other Salaries - 355 - (355) -100.0%521000 FICA Expense 2,697 2,575 - (2,575) -100.0%539999 Other Contractual Svcs 8,390 13,410 - (13,410) -100.0%555100 Mileage 91 - - - 0.0%

95



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

555800 Misc Travel Exp 368$ -$ -$ -$ 0.0%560141 Exp Software 2,000 - - - 0.0%Grant: HS Innovation 48,796$ 50,000$ -$ (50,000)$ -100.0%

Grants Fund Total 26,958,608$ 29,035,100$ 28,887,700$ (147,400)$ -0.5%

96



Food Service Federal


511000 Salaries And Wages Regular 3,153,957$ 3,372,344$ 3,718,909$ 346,565$ 10.3%512000 Salaries And Wages OT 248,795 185,000 258,550 73,550 39.8%513000 Salaries And Wages PT 1,936,534 2,858,268 2,698,700 (159,568) -5.6%514000 Temp Wages Long Term Absences 138,673 147,900 144,000 (3,900) -2.6%515000 Salaries And Wages - Sub 218,752 193,000 225,000 32,000 16.6%516000 Salaries And Wages Supplement 31,175 44,150 45,758 1,608 3.6%519000 Other Salaries 16,046 92,813 22,500 (70,313) -75.8%521000 FICA Expense 418,925 475,987 473,223 (2,764) -0.6%522100 VRS Retirement 377,641 504,463 597,825 93,362 18.5%522110 VRS Hybrid Plan Contribution 55,798 - - - 0.0%522111 VRS Retiree Healthcare Credit 29,559 - - - 0.0%523010 Anthem Ins Active 520,433 525,250 567,825 42,575 8.1%523045 Health Savings Account Exp 19,600 - - - 0.0%523070 Dental Ins Active 8,714 10,010 8,588 (1,422) -14.2%524100 VRS Group Life Insurance 37,749 44,182 48,706 4,524 10.2%525000 VRS Hybrid Disability 1,570 - - - 0.0%527001 Workers Comp Indemnity 125,623 44,040 45,000 960 2.2%527002 Workers Comp Medical And Other 89,395 110,000 110,000 - 0.0%527003 Workers Comp And Other Chgs 30,764 - 5,000 5,000 100.0%531300 Mgmt Consulting Svc 224 500 500 - 0.0%531308 Professional Education Svc - - 500 500 100.0%531402 Engineering Svcs 91,122 - 80,000 80,000 100.0%531700 Tech Svcs 2,914 - 5,000 5,000 100.0%533100 Repair Maint 163 - - - 0.0%533102 Bldg Repair Maint 1,002 - - - 0.0%533103 Communicatn Equip Repair 1,300 - 500 500 100.0%533112 Electrical Equip Repair Maint 1,200 - - - 0.0%533131 Hvac Repair Maint 16,575 1,500 - (1,500) -100.0%533149 Other Equip Repair Maint 1,102 - - - 0.0%533199 Other Repair Maint 1,602 850 - (850) -100.0%533231 Hvac Annual Maint Contract 857 1,250 1,500 250 20.0%533275 Software Maint Annual Contract 231 - 55,000 55,000 100.0%533299 Other Maint Svc Cont 199,040 125,200 127,000 1,800 1.4%535000 Printing And Binding Svcs 9,085 18,500 15,000 (3,500) -18.9%536001 Media Advertising 13,205 20,000 13,500 (6,500) -32.5%536002 Other Advertising - 2,000 - (2,000) -100.0%537000 Laundry And Drycleaning Svcs 1,315 2,450 2,500 50 2.0%538100 Tuition Paid Division Instate 1,975 - - - 0.0%539002 Fingerprint Fees 9,213 15,000 15,000 - 0.0%539027 Late Fee 10 - - - 0.0%539040 Food Processing 590,686 390,000 600,000 210,000 53.8%539999 Other Contractual Svcs 262,566 268,000 97,000 (171,000) -63.8%542000 Incty Fleet Vehicle Operation 2,740 5,500 13,600 8,100 147.3%542006 Incty Fleet Fuel Sales 4,546 7,000 12,000 5,000 71.4%544000 Incty Print Shop Chgs 13,852 16,000 14,030 (1,970) -12.3%545010 Incty Risk Mgmt Self Ins 7,748 25,200 8,086 (17,114) -67.9%546030 Incty Sch Food Svc Admin 1,683,048 1,519,000 1,970,000 451,000 29.7%546031 Incty Sch Food Svc Cty 10,849 15,000 11,000 (4,000) -26.7%546800 Incty Radio Shop Chgs 2,600 - - - 0.0%551100 Electric Svcs 14,053 - 15,000 15,000 100.0%551210 Heating Natural Gas 1,037 - 1,500 1,500 100.0%551211 Heating Gas 30 - - - 0.0%552100 Postal Svcs 10,531 15,000 11,000 (4,000) -26.7%552300 Telecommunications 202 850 1,000 150 17.6%552320 Wireless Phone Svc Chgs 8,308 9,100 10,600 1,500 16.5%554200 Bldg Rent Or Lease 814,122 970,000 900,000 (70,000) -7.2%554220 Facility Rental 5,503 6,500 7,000 500 7.7%554240 Cold Storage Facility Rental 8,039 15,000 10,000 (5,000) -33.3%555100 Mileage 36,957 30,500 33,500 3,000 9.8%555200 Education And Conferences 12 - 500 500 100.0%555320 Lodging 6,407 16,174 6,500 (9,674) -59.8%555410 Air Fares 2,881 8,500 5,500 (3,000) -35.3%555500 Registration Fees 6,375 11,500 6,500 (5,000) -43.5%555600 Tolls Parking 20 - 500 500 100.0%

FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

97



FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

555700 Meals Per Diem -$ 19,500$ 14,500$ (5,000)$ -25.6%555800 Misc Travel Exp 14,602 1,500 2,000 500 33.3%558100 Dues Association Membership 689 - 500 500 100.0%558300 Refunds 73 - - - 0.0%558940 Business Meals 2,373 - 2,500 2,500 100.0%560010 Office Supplies 103,776 98,367 102,000 3,633 3.7%560020 Food And Food Srv Supplies - 5,000 5,000 - 0.0%560021 Food 7,212,473 7,739,200 7,500,000 (239,200) -3.1%560023 Usda Donated Foods 1,090,775 1,050,800 1,300,000 249,200 23.7%560053 Janitorial Supplies 236,894 175,000 180,000 5,000 2.9%560070 Repair Maint Supply 8,197 9,500 109,000 99,500 1047.4%560110 Uniforms 30,627 35,000 40,000 5,000 14.3%560120 Books Subscriptions 2,219 1,000 1,000 - 0.0%560140 Other Operating Supplies 744,697 684,852 755,000 70,148 10.2%560141 Exp Software 73,160 90,000 20,000 (70,000) -77.8%560147 Electronic Subscriptions 1,664 - 500 500 100.0%560149 Chemicals 4,088 - 5,000 5,000 100.0%561002 Exp Site Improvement 2,700 - - - 0.0%561010 Exp Mach And Equip 3,880 55,000 5,000 (50,000) -90.9%561020 Exp Furniture And Equip Rpl 394,369 641,000 355,000 (286,000) -44.6%561021 Exp Office Equip Rpl 4,276 5,000 5,000 - 0.0%561040 Exp Telecom Equip Rpl 25 500 40,000 39,500 7900.0%561070 Exp Computer Equip Rpl 3,619 75,000 - (75,000) -100.0%562020 Exp Furniture And Equip Add 31,634 2,000 7,000 5,000 250.0%562021 Exp Office Equip Add 3,559 - 2,000 2,000 100.0%562070 Exp Computer Equip Add 4,512 20,000 5,000 (15,000) -75.0%581010 Capital Mach And Equip Rpl 1,123,601 2,500,000 2,695,000 195,000 7.8%581020 Capital Furniture Fixture Rpl 686,659 - - - 0.0%582010 Capital Mach And Equip Add 230,271 - 1,050,000 1,050,000 100.0%582020 Capital Furniture Fixture Add 10,728 - - - 0.0%618800 Trf To Sch CP Fund 888,642 - 484,000 484,000 100.0%

Food Service Federal Total 24,219,732$ 25,331,700$ 27,705,400$ 2,373,700$ 9.4%

98



Food Service Non-Federal


618100 Trf To Sch Operations 300,000$ -$ -$ -$ 0.0%618300 Trf To Sch Food Svc Fund 1,103,142 - - - 0.0%

Food Service Non-Federal Total 1,403,142$ -$ -$ -$ 0.0%

FY 2016

Actual

FY 2017

Adopted

FY 2018

ApprovedDifference

99

All FundsFY2016

Actual

FY2017

Adopted

FY2018

ApprovedDifference

Full Time Positions 7,337.7 7,304.1 7,403.5 99.4

Part Time Positions 469.5 467.9 421.3 -46.6

Total All Positions 7,807.2 7,772.0 7,824.8 52.8

Operating FundFY2016

Actual

FY2017

Adopted

FY2018

ApprovedDifference

Full Time Positions 6,906.7 6,867.1 6,959.5 92.4

Part Time Positions 69.5 66.4 70.3 3.9

Total All Positions 6,976.2 6,933.5 7,029.8 96.3

Grants FundFY2016

Actual

FY2017

Adopted

FY2018

ApprovedDifference

Full Time Positions 321.0 327.0 331.0 4.0


Total All Positions 322.0 328.5 332.0 3.5

Federal Food Services FundFY2016

Actual

FY2017

Adopted

FY2018

ApprovedDifference

Full Time Positions 110.0 110.0 113.0 3.0


Total All Positions 509.0 510.0 463.0 -47.0

100

All FundsFY2016

Actual

FY2017

Adopted

FY2018

Approved

FULL-TIME POSITIONS

Superintendent 1.0 1.0 1.0 Assistant Superintendent 3.0 4.0 4.0 Director 21.0 22.0 21.0 Supervisor 27.0 34.0 33.0 Assistant Director 25.0 26.0 23.0 Database Administrator 2.0 2.0 2.0 Other Administrative Staff 11.0 11.0 12.0 Teacher 4,134.5 4,192.1 4,299.5 Librarian 93.0 93.0 93.0 Guidance Counselor 159.2 163.0 166.0 Instructional Specialist 31.0 30.0 30.0 Administrative Assistant 31.0 34.0 38.0 Principal 64.0 64.0 65.0 Assistant Principal 96.0 101.0 103.0 System Analyst Programmer 56.0 56.0 56.0 Other Instructional Staff 23.0 25.0 23.0 Nurse 7.0 44.0 58.0 Psychologist 33.0 33.0 33.0 Educational Diagnostician 12.0 12.0 12.0 Social Worker 24.0 26.0 33.0 Educational Liaison 24.0 25.0 22.0 Occupational/Physical Therapist 20.0 20.0 20.0 Accountant 13.0 15.0 15.0 Technology Integrator 34.0 34.0 34.0 Other Professional 38.0 41.0 45.0 Instructional Aide 862.0 873.0 878.0 Security Guard 42.0 16.0 16.0 Tutor Monitor - 27.0 27.0 Printer 4.0 4.0 4.0 Clinic Aide 64.0 64.0 55.0 Center Based Educator 1.0 - - Hearing Impaired Interpreter 16.0 18.0 18.0 Technology Resource Assistant 26.0 25.0 22.0 Secretary/Clerk 362.0 358.0 349.0 Trades/Crafts 106.0 103.0 97.0 Facility Coordinators 48.0 48.0 46.0 Equip Operators 14.0 8.0 2.0 Service Crew - 4.0 11.0 Bus Driver 532.0 532.0 532.0 Custodian 174.0 12.0 8.0 Warehouse Staff 15.0 15.0 10.0 Food Service Manager 89.0 89.0 87.0 Food Service Worker - - -

FULL-TIME POSITIONS 7,337.7 7,304.1 7,403.5

101

All FundsFY2016

Actual

FY2017

Adopted

FY2018

Approved

PART-TIME POSITIONS

Director 0 0 0Teacher 52.1 51.3 55.8Librarian 1.0 0.8 1.6Guidance Counselor 4.6 4.4 5.1Psychologist 0 0 0Educational Diagnostician 0 0 0Social Worker 0 0 0Nurse 2.0 1.0 0Occupational/Physical Therapist 2.5 2.5 2.5Administrative Assistant 0 0 0System Analyst Programmer 0.6 0.6 0.6Other Instructional Staff 0 0 0.5Other Professional 2.0 2.5 2.0Instructional Aide 1.0 1.0 1.0Tutor/Monitor 0 0 0Hearing Impaired Interpreter 1.0 0 0Technology Resource Assistant 3.0 3.8 2.2Clerical 0 0 0Trades/Craft 0.7 0 0Custodian 0 0 0Food Service Worker 399.0 400.0 350.0

PART-TIME POSITIONS 469.5 467.9 421.3

Total All Positions 7,807.2 7,772.0 7,824.8

102


Actual

FY2017

Adopted

FY2018

Approved

FULL-TIME POSITIONS

Superintendent 1.0 1.0 1.0Assistant Superintendent 3.0 4.0 4.0Director 20.0 21.0 20.0Supervisor 19.0 26.0 25.0Assistant Director 24.0 25.0 22.0Database Administrator 2.0 2.0 2.0Other Administrative Staff 11.0 11.0 12.0Teacher 3941.5 3997.1 4109.5Librarian 93.0 93.0 93.0Guidance Counselor 159.2 163.0 166.0Instructional Specialist 29.0 29.0 29.0Administrative Assistant 31.0 33.0 37.0Principal 64.0 64.0 65.0Assistant Principal 96.0 101.0 103.0System Analyst Programmer 54.0 54.0 54.0Other Instructional Staff 10.0 9.0 9.0Nurse 7.0 44.0 58.0Psychologist 33.0 33.0 33.0Educational Diagnostician 12.0 12.0 12.0Social Worker 24.0 26.0 27.0Educational Liaison 18.0 18.0 17.0Occupational/Physical Therapist 20.0 20.0 20.0Accountant 8.0 10.0 10.0Technology Integrator 34.0 34.0 34.0Other Professional 34.0 37.0 38.0Instructional Aide 765.0 775.0 776.0Security Guard 42.0 16.0 16.0Tutor Monitor 27.0 27.0Printer 4.0 4.0 4.0Clinic Aide 64.0 64.0 55.0Center Based Educator 0.0 0.0 0.0Home/Family Educator 0.0 0.0 0.0Hearing Impaired Interpreter 16.0 18.0 18.0Technology Resource Assistant 26.0 25.0 22.0Secretary/Clerk 354.0 350.0 341.0Trades/Crafts 105.0 102.0 91.0Facility Coordinators 48.0 48.0 46.0Equip Operator 14.0 8.0 2.0Service Crew 4.0 11.0Bus Driver 532.0 532.0 532.0Custodian 174.0 12.0 8.0Warehouse Staff 15.0 15.0 10.0Food Service Manager 0 0 0Food Service Worker 0 0 0

FULL-TIME POSITIONS 6,906.7 6,867.1 6,959.5

103


Actual

FY2017

Adopted

FY2018

Approved

PART-TIME POSITIONS

Director 0 0 0Teacher 52.1 51.3 55.8Librarian 1.0 0.8 1.6Guidance Counselor 4.6 4.4 5.1Psychologist 0 0 0Educational Diagnostician 0 0 0Social Worker 0 0 0Nurse 2.0 1.0 0Occupational/Physical Therapist 2.5 2.5 2.5Administrative Assistant 0 0 0System Analyst Programmer 0.6 0.6 0.6Other Instructional Staff 0 0 0.5Other Professional 1.0 1.0 1.0Instructional Aide 1.0 1.0 1.0Tutor/Monitor 0 0 0Hearing Impaired Interpreter 1.0 0 0Technology Resource Assistant 3 3.8 2.2Clerical 0 0 0Trades/Craft 0.7 0 0Custodian 0 0 0Food Service Worker 0 0 0


Total Operating Fund Positions 6,976.2 6,933.5 7,029.8

104

Grants Fund FY2016

Actual

FY2017

Adopted

FY2018

Approved

FULL-TIME POSITIONS

Supervisor 1.0 1.0 1.0Assistant Director 0 0 0Database Administrator 0 0 0Other Administrative Staff 0 0 0Teacher 193.0 195.0 190.0Librarian 0 0 0Guidance Counselor 0 0 0Instructional Specialist 2.0 1.0 1.0Administrative Assistant 0 1.0 1.0Principal 0 0 0Assistant Principal 0 0 0System Analyst Programmer 0 0 0Other Instructional Staff 13.0 16.0 14.0Nurse 0 0 0Psychologist 0 0 0Educational Diagnostician 0 0 0Social Worker 0 0 6Educational Liaison 6.0 7.0 5.0Occupational/Physical Therapist 0 0 0Accountant 2.0 2.0 2.0Technology Integrator 0 0 0Other Professional 3.0 3.0 5.0Instructional Aide 97.0 98.0 102.0Tutor/Security Monitor 0 0 0Printer 0 0 0Clinic Aide 0 0 0Center Based Educator 1.0 0 0Home/Family Educator 0 0 0Hearing Impaired Interpreter 0 0 0Technology Resource Assistant 0 0 0Secretary/Clerk 3.0 3.0 4.0Trades/Crafts/Utility Worker 0 0 0Bus Driver 0 0 0Custodian 0 0 0Warehouse Staff 0 0 0Food Service Manager 0 0 0Food Service Worker 0 0 0

FULL-TIME POSITIONS 321.0 327.0 331.0

105

Grants FundFY2016

Actual

FY2017

Adopted

FY2018

Approved

PART-TIME POSITIONS

Director 0 0 0Teacher 0 0 0Librarian 0 0 0Guidance Counselor 0 0 0Psychologist 0 0 0Educational Diagnostician 0 0 0Social Worker 0 0 0Nurse 0 0 0Occupational/Physical Therapist 0 0 0Administrative Assistant 0 0 0System Analyst Programmer 0 0 0Other Instructional Staff 0 0 0Other Professional 1.0 1.5 1.0Instructional Aide 0 0 0Tutor/Monitor 0 0 0Hearing Impaired Interpreter 0 0 0Technology Resource Assistant 0 0 0Clerical 0 0 0Trades/Craft 0 0 0Custodian 0 0 0Food Service Worker 0 0 0


Total Grants Fund Positions 322.0 328.5 332.0

106

Federal Food Services FundFY2016

Actual

FY2017

Adopted

FY2018

Approved

FULL-TIME POSITIONS

Director 1.0 1.0 1.0Assistant Director 1.0 1.0 1.0Supervisor 7.0 7.0 7.0Other Professional 1.0 1.0 2.0System Analyst Programmer 2.0 2.0 2.0Accountant 3.0 3.0 3.0Secretary/Clerk 5.0 5.0 4.0Trades/Crafts 1.0 1.0 6.0Food Service Manager 89.0 89.0 87.0Food Service Worker 0.0 0.0 0.0

FULL-TIME POSITIONS 110.0 110.0 113.0

PART-TIME POSITIONS

Food Service Worker 399.0 400.0 350.0


Total Federal Food Services Fund Positions 509.0 510.0 463.0

107

STUDENT MEMBERSHIP HISTORY AND FORECAST

FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022

Actual Actual Projected Projected Projected Projected Projected

ELEMENTARY Alberta Smith Elementary 654 646 623 613 598 612 606 Bellwood Elementary 470 495 502 512 507 510 510 Bensley Elementary 687 697 720 748 765 776 783 Beulah Elementary 623 679 708 728 727 742 754 Bon Air Elementary 616 653 653 637 637 636 649 Chalkley, Ja Elementary 831 820 806 790 781 780 804 Clover Hill Elementary 784 737 731 710 704 692 712 Crenshaw, Thelma Elementary 691 677 669 648 637 644 664 Crestwood Elementary 556 541 543 545 554 560 557 Curtis, Ce Elementary 700 686 672 669 669 676 675 Davis, Am Elementary 652 606 614 602 605 608 604 Ecoff Elementary 716 744 748 761 767 757 762 Elizabeth N. Scott Elementary 899 968 1,002 1,017 1,030 1,043 1,026 Enon Elementary 524 501 506 508 530 534 540 Ettrick Elementary 557 586 577 583 580 591 576 Evergreen Elementary 1,034 1,081 1,094 1,118 1,142 1,174 1,170 Falling Creek Elementary 705 733 746 746 745 742 755 Gates, Ob Elementary 742 697 694 692 699 701 696 Gordon, Ww Elementary 625 600 590 582 586 581 584 Grange Hall Elementary 752 775 784 778 779 788 793 Greenfield Elementary 580 566 575 601 644 610 639 Harrowgate Elementary 585 573 594 615 609 604 623 Hening, Jg Elementary 852 842 851 847 850 858 852 Hopkins Road Elementary 587 593 583 611 619 610 629 Jacobs Road Elementary 786 777 787 801 806 818 803 Marguerite F Christian Elementary 499 492 488 482 485 484 490 Matoaca Elementary 399 383 380 377 383 388 398 Providence Elementary 594 600 604 591 589 586 606 Reams Road Elementary 515 503 509 502 505 514 512 Robious Elementary 635 668 657 656 671 662 672 Salem Church Elementary 590 568 577 577 560 562 566 Spring Run Elementary 881 912 917 937 954 941 938 Swift Creek Elementary 833 855 864 855 855 854 862 Watkins, Jb Elementary 1,071 1,148 1,225 1,274 1,288 1,299 1,306 Weaver, Bettie Elementary 658 676 664 684 691 685 707 Wells, Cc Elementary 630 614 617 615 610 626 619 Winterpock Elementary 926 963 999 1,060 1,086 1,079 1,134 Woolridge Elementary 725 738 763 756 757 735 749

TOTAL-ELEMENTARY SCHOOL 26,164 26,393 26,637 26,828 27,003 27,065 27,326

108

FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022

Actual Actual Projected Projected Projected Projected Projected

MIDDLE SCHOOL

Academy 360 37 38 38 38 38 38 38 Bailey Bridge Middle 1,366 1,397 1,427 1,465 1,479 1,448 1,407 Carver Middle 983 991 997 960 957 969 952 Elizabeth B. Davis Middle 1,235 1,249 1,233 1,246 1,217 1,219 1,243 Falling Creek Middle 1,189 1,163 1,207 1,247 1,323 1,341 1,323 Manchester Middle 1,399 1,388 1,414 1,453 1,484 1,468 1,455 Matoaca Middle 956 930 935 918 914 880 874 Midlothian Middle 1,245 1,281 1,304 1,276 1,281 1,307 1,353 Providence Middle 833 852 851 877 870 885 853 Robious Middle 1,294 1,290 1,331 1,315 1,297 1,303 1,267 Salem Church Middle 911 921 934 933 941 960 989 Swift Creek Middle 1,035 970 984 968 977 946 885 Tomahawk Creek Middle 1,385 1,505 1,560 1,594 1,630 1,755 1,777

TOTAL - MIDDLE SCHOOL 13,868 13,975 14,215 14,291 14,408 14,519 14,415

HIGH SCHOOL

Bird, Lloyd C. High 1,829 1,841 1,853 1,867 1,873 1,875 1,892 Carver College & Career Academy 254 242 245 250 249 265 268 Clover Hill High 1,868 1,898 1,869 1,885 1,828 1,846 1,890 Cosby High 2,027 2,054 2,124 2,182 2,185 2,195 2,209 James River High 2,083 2,084 2,071 2,147 2,160 2,245 2,301 Manchester High 2,001 1,983 1,964 1,984 1,960 2,029 2,090 Matoaca High 1,803 1,756 1,693 1,667 1,623 1,631 1,630 Meadowbrook High 1,650 1,710 1,734 1,722 1,715 1,733 1,774 Midlothian High 1,499 1,544 1,590 1,657 1,725 1,818 1,833 Monacan High 1,424 1,428 1,386 1,394 1,361 1,318 1,356 Thomas Dale Hs 2,252 2,266 2,288 2,265 2,287 2,261 2,261

TOTAL - HIGH SCHOOL 18,690 18,806 18,816 19,020 18,966 19,216 19,506

Appomattox Governor's School 128 129 129 129 129 129 129 Maggie Walker Governor's School 226 228 228 228 228 228 228

GRAND TOTAL 59,076 59,531 60,025 60,496 60,734 61,156 61,604

109

Min Max Min Max32 Food Services Associate - - NE 9.02038 15.4039033 Mail Distribution Carrier 8 260 NE 10.30735 17.60175 21,439 36,612

Office Assistant 6 200 NE 12,369 21,1228 260 NE 21,439 36,612

Truck Operator Asst 8 260 NE 21,439 36,61234 Associate Trades Mechanic 8 260 NE 11.77503 20.10848 24,492 41,826

Head Start Instructional Asst 7.5 207 NE 18,281 31,218IA ESL 6 200 NE 14,130 24,130IA GE 6 200 NE 14,130 24,130IA GE Library 6 200 NE 14,130 24,130IA GE Technician 6.5 200 NE 15,308 26,141IA GE Title I 7.5 207 NE 18,281 31,218IA GE VA Preschool Initiative 7.5 207 NE 18,281 31,218Library Assistant 8 211 NE 19,876 33,943Office Assistant Sr 6 200 NE 14,130 24,130Program Tech I 8 260 NE 24,492 41,826Service Crew 8 260 NE 24,492 41,826Storekeeper 8 260 NE 24,492 41,826Supply Distributor 8 260 NE 24,492 41,826Truck Operator 8 260 NE 24,492 41,826Utility Trades Mechanic 8 260 NE 24,492 41,826

34+5% Clinic Assistant 6.5 205 NE 12.36442 21.11601 16,476 28,137Facilities Coordinator Elementary 8 260 NE 25,718 43,921Food & Nutrition Service Asst Mgr. 7 203 NE 17,570 30,006IA SE 6.5 200 NE 16,074 27,451

35 Benefits Technician 8 260 NE 13.45388 22.97452 27,984 47,787Bus Driver 6 202 NE 16,306 27,845

8 202 NE 21,741 37,127Document Production Specialist 8 260 NE 27,984 47,787Facilities Coordinator Secondary 8 260 NE 27,984 47,787Fiscal Technician II 8 260 NE 27,984 47,787Hearing Impaired Assistant 6.5 200 NE 17,490 29,867Human Resources Technician 8 260 NE 27,984 47,787Library Assistant Senior 8 260 NE 27,984 47,787

7.5 206 NE 20,786 35,496Mail Distribution Team Leader 8 260 NE 27,984 47,787

Chesterfield County Public SchoolsGraded Pay Plan

2016/2017E = Exempt / NE = Non Exempt FLSA (NE IS SUBJECT TO THE FAIR STANDARDS LABOR ACT)

Grade Title Hours Days FLSA

Hourly Rates Annual Salary

110

Min Max Min Max





Printer 8 260 NE 27,984 47,787Program Tech I Special Ed 6.5 200 NE 17,490 29,867Program Technician II 8 260 NE 27,984 47,787School Counseling Technician 8 260 NE 27,984 47,787School Security Officer 7.25 200 NE 19,508 33,313Secretary 8 200 NE 21,526 36,759

8 237 NE 25,509 43,5608 260 NE 27,984 47,787

Secretary Special Education 8 200 NE 21,526 36,759Technology Resource Assistant 7 200 NE 18,835 32,164Tutor Monitor 7.25 200 NE 19,508 33,313Vision Program Technician 6.5 200 NE 17,490 29,867

35+5% Bus Attendant Exceptional Ed 6 202 NE 14.12835 24.12178 17,124 29,236Bus Driver Exceptional Ed 6 202 NE 17,124 29,236

8 202 NE 22,831 38,981Energy Management Technician 8 260 NE 29,387 50,173Modular Classroom Mechanic 8 260 NE 29,387 50,173

36 Adaptive Equipment Tech SE 8 222 NE 15.37120 26.24819 27,299 46,617Administrative Secretary 8 237 NE 29,144 49,767

8 260 NE 31,972 54,596Assistive Technology Tech SE 8 237 NE 29,144 49,767AV Equipment Technician 8 260 NE 31,972 54,596Bilingual Interpreter 7 200 NE 21,520 36,747Carpenter 8 260 NE 31,972 54,596Fiscal Technician III 8 260 NE 31,972 54,596Fixed Assets Clerk 8 260 NE 31,972 54,596Heavy Equipment Operator 8 260 NE 31,972 54,596HR Assistant 8 260 NE 31,972 54,596ID Badge/Signage Tech 8 260 NE 31,972 54,596Locksmith 8 260 NE 31,972 54,596Masonry/Tile Tech 8 260 NE 31,972 54,596Office Machine Repair Technician 8 260 NE 31,972 54,596Office Manager 8 260 NE 31,972 54,596Painter 8 260 NE 31,972 54,596Program Technician III 7.25 200 NE 22,288 38,060

6 205 NE 18,907 32,285

111

Min Max Min Max





Prog Tech III/Program Tech III Security 8 260 NE 31,972 54,596Roofer 8 260 NE 31,972 54,596Security Electronic Equip Tech 8 260 NE 31,972 54,596Shop Equipment Mechanic 8 260 NE 31,972 54,596Skilled Fac Mech/Glazier 8 260 NE 31,972 54,596Student Trans Coordinator 8 237 NE 29,144 49,767Student Trans Sch Bus Driver Trainer 8 260 NE 31,972 54,596Telephone/Intercom Equip Tech 8 260 NE 31,972 54,596Transition Employment Technician 6.5 200 NE 19,983 34,123Vehicle Mechanic 8 260 NE 31,972 54,596

Vending Machine Technician 8 260 NE 31,972 54,59636+5% Asbestos Specialist 8 260 NE 16.13919 27.56039 33,570 57,326

Bilingual Interpreter Lead 7 200 NE 22,595 38,585Boiler Mechanic 8 260 NE 33,570 57,326Electrician 8 260 NE 33,570 57,326Env Health/Safety Tech 8 260 NE 33,570 57,326Fire Det & Sprnklr Equip Tech 7 198 NE 22,369 38,199

8 200 NE 25,823 44,097HVAC Mechanic 8 260 NE 33,570 57,326Kitchen Equipment Technician 8 260 NE 33,570 57,326Manager Food Services 8 205 NE 26,468 45,199

8 206 NE 26,597 45,420Pest Control Specialist 8 260 NE 33,570 57,326Plumber 8 260 NE 33,570 57,326Print Shop Team Leader 8 260 NE 33,570 57,326Utility Trades Mechanic Lead 8 260 NE 33,570 57,326Water Treatment Operator 8 260 NE 33,570 57,326

37 Accountant 8 260 NE 17.56274 29.99043 36,531 62,380Admin Assistant 8 260 NE 36,531 62,380Automation Specialist 8 260 NE 36,531 62,380Budget Technician 8 260 NE 36,531 62,380Building Operations Supervisor Elem 8 260 NE 36,531 62,380Food Services Employment Tech 8 260 NE 36,531 62,380Head Start Family & Comm Prtnr Mgr 8 237 NE 33,299 56,862HR Specialist 8 260 NE 36,531 62,380Licensed Practical Nurse 6.5 200 NE 22,832 38,988

112

Min Max Min Max





Office Manager Sr 8 260 NE 36,531 62,380Quality Control Inspector 8 260 NE 36,531 62,380Residency Technician 7.25 237 NE 30,177 51,531Supv Custodial Services 8 260 NE 36,531 62,380

37+5% Building Operations Supervisor Scndry 8 260 NE 18.44022 31.48971 38,356 65,499Energy Management Team Leader 8 260 NE 38,356 65,499Env Health/Safety Team Leader 8 260 NE 38,356 65,499

38 Accountant Senior 8 260 NE 20.06315 34.26112 41,731 71,263Admin Assistant Sr 8 260 NE 41,731 71,263Carpentry Lead 8 260 NE 41,731 71,263Comp & Benefits Analyst 8 260 E 41,731 71,263Deputy School Board Clerk 8 260 NE 41,731 71,263Electrical, Roofing, Plumbing Lead 8 260 NE 41,731 71,263Financial Compliance & Security Crd 8 260 E 41,731 71,263Graphic Design/Web Specialist 8 260 E 41,731 71,263HVAC Team Leader 8 260 NE 41,731 71,263Home Instruction Spec 8 260 NE 41,731 71,263Media Technician 8 260 NE 41,731 71,263Purchasing Coordinator 8 260 NE 41,731 71,263Records Coordinator 8 260 NE 41,731 71,263Testing/Career Ctr Coordinator 8 221 NE 35,472 60,574

38+5% Annual Substitute Teacher 8 200 E 24.63000 24.63000 39,408 39,408Educational Interpreter/DHH II 7.25 205 NE 21.06751 35.97465 31,312 53,467Lead Administrative Asst 8 260 NE 43,820 74,827

38IST Local Area Network Technician 8 260 NE 20.06315 39.14536 41,731 81,422Report Writer/SIS Support 8 260 E 41,731 81,422

39 Build-A-House Coordinator 8 215 E 22.92391 39.14536 39,429 67,330Carpentry Supervisor 8 260 E 47,682 81,422CIS Site Coordinator 8 211 E 38,696 66,077Community Relations Officer 8 260 E 47,682 81,422Convention Center Coordinator 8 260 E 47,682 81,422Coord Community Use Of Schools 8 260 E 47,682 81,422Educational Interpreter/DHH III 7.25 205 NE 34,071 58,180Energy Management Coordinator 8 260 E 47,682 81,422Facility Services Supervisor 8 260 E 47,682 81,422Field Supv Food & Nutrition Services 8 260 E 47,682 81,422

113

Min Max Min Max





HVAC Supervisor 8 260 E 47,682 81,422Lead Accountant 8 260 E 47,682 81,422Maintenance Services Supervisor 8 260 E 47,682 81,422Supv Custodial Services 8 260 E 47,682 81,422Supv Electrical Roofing & Plumbing 8 260 E 47,682 81,422Supv HR Information Systems 8 260 E 47,682 81,422Supv OE, FS, Elec 8 260 E 47,682 81,422Supv Print Shop 8 260 E 47,682 81,422

39+5% Educational Interpreter/DHH Certified 7.25 205 NE 24.07011 41.10367 35,774 61,090Safety and Security Asst. Manager 8 260 50,066 85,496

39IST Network Analyst 8 260 E 22.92391 44.72404 47,682 93,026Senior Programmer Analyst 8 260 E 47,682 93,026Share Point Administrator 8 260 E 47,682 93,026SIS System Specialist 8 260 E 47,682 93,026Student Data Mgt Specialist 8 260 E 47,682 93,026Technology Support Analyst 8 260 NE 47,682 93,026

40 Asst Principal Elementary 8 237 E 26.19125 44.72404 49,659 84,797Budget Analyst 8 260 E 54,478 93,026Construction Coordinator 8 260 E 54,478 93,026Coordinator Gifted Education 8 260 E 54,478 93,026Coordinator Instructional Resource 8 260 NE 54,478 93,026Coordinator Services Students Deaf/HH 8 260 NE 54,478 93,026Grants Coordinator 8 260 E 54,478 93,026Homebound Coordinator 8 260 E 54,478 93,026Music Therapist 8 235 E 49,240 84,081Nurse Student Health Services 8 218 E 45,678 77,999Occupational Therapist 8 211 E 44,211 75,494Physical Therapist 8 211 E 44,211 75,494Positive Behavior Support Coordinator 8 260 E 54,478 93,026Psychologist / Psychologist NCSP 8 218 E 45,678 77,999

8 237 E 49,659 84,7978 260 E 54,478 93,026

RN/RN Exceptional Ed 8 218 E 45,678 77,999Schl Soc Workr /Schl Soc Workr C-SSWS 8 218 E 45,678 77,999

8 237 E 49,659 84,797Training Analyst Senior 8 260 E 54,478 93,026

114

Min Max Min Max





Student Wellness Coordinator 8 260 E 54,478 93,026VA Preschool Init Grant Coordinator 8 260 E 54,478 93,026Wellness Coordinator 8 260 E 54,478 93,026Workforce Transition & Testing Coord 8 260 E 54,478 93,026

40+5% Coord Occupational & Physical Therapy 8 237 E 27.50081 46.96024 52,142 89,03740IST Application Support Analyst 8 260 E 26.19125 51.09698 54,478 106,282

Database Administrator Senior 8 260 E 54,478 106,282Enterprise Systems Analyst 8 260 E 54,478 106,282Lead Network Analyst 8 260 E 54,478 106,282Lead Programmer Analyst 8 260 E 54,478 106,282Lead Technology Support Analyst 8 260 E 54,478 106,282Lead Technology Systems Analyst 8 260 E 54,478 106,282Operations Analyst 8 260 E 54,478 106,282Security Analyst 8 260 E 54,478 106,282Student Information Specialist 8 260 E 54,478 106,282Tech Resource Cord/Budget Specialist 8 260 E 54,478 106,282

41 Admin Child Study/Preref Svcs 8 260 E 29.92295 51.09698 62,240 106,282Admin Environmental Hlth/Safety 8 260 E 62,240 106,282Assessment Specialist 8 260 E 62,240 106,282Asst Dir Food Services 8 260 E 62,240 106,282Asst Dir Stu Transportation 8 260 E 62,240 106,282Asst Principal High 8 237 E 56,734 96,880Asst Principal Middle 8 237 E 56,734 96,880Budget Analyst Senior 8 260 E 62,240 106,282Capital Improvement Contract Adm 8 260 E 62,240 106,282Capital Projects Manager 8 260 E 62,240 106,282Career Dev Program Manager 8 260 E 62,240 106,282Coordinator Health Services SE 8 260 E 62,240 106,282Coordinator Math/Science HS 8 260 E 62,240 106,282Coordinator Student Conduct 8 260 E 62,240 106,282Evaluation Specialist 8 260 E 62,240 106,282Grants Administrator 8 260 E 62,240 106,282Instructional Specialist 8 260 E 62,240 106,282Manager Online Learning 8 260 E 62,240 106,282Manager Professional Development 8 260 E 62,240 106,282Medicaid Coordinator 8 260 E 62,240 106,282

115

Min Max Min Max





Nurse Supervisor 8 260 E 62,240 106,282Online Learning & Trg. Dev Specialist 8 260 E 62,240 106,282Planning Administrator 8 260 E 62,240 106,282Procedure Specialist For SE 8 260 E 62,240 106,282Prof Develop Integration Specialist 8 260 E 62,240 106,282Research Specialist 8 260 E 62,240 106,282Safety and Security Manager 8 260 E 62,240 106,282School Bus Partnership Spec 8 260 E 62,240 106,282School Improvement Specialist 8 260 E 62,240 106,282Student Activities Director 8 237 E 56,734 96,880Supv Psychologist/Ed Diagnos 8 260 E 62,240 106,282Supv School Social Work Svcs 8 260 E 62,240 106,282

41IST Manager School Database Services 8 260 E 29.92295 58.37974 62,240 121,430Manager School Technology Support 8 260 E 62,240 121,430Manager Tech Integra/Instruction 8 260 E 62,240 121,430Network Manager 8 260 E 62,240 121,430

42 Admin Communities In Schools 8 260 E 34.18730 58.37869 71,110 121,428Asst Dir Community Relations 8 260 E 71,110 121,428Asst Dir Engineering and Construct 8 260 E 71,110 121,428Asst Dir Exceptional Education 8 260 E 71,110 121,428Asst Dir Finance 8 260 E 71,110 121,428Asst Dir Student Health Services 8 260 E 71,110 121,428Asst Dir Student Support Services 8 260 E 71,110 121,428Asst Dir Support Services 8 260 E 71,110 121,428Asst Dir Trades 8 260 E 71,110 121,428Benefits Administrator 8 260 E 71,110 121,428Compensation Administrator 8 260 E 71,110 121,428Exec Asst & Clerk Schl Board 8 260 E 71,110 121,428HR Administrator 8 260 E 71,110 121,428Principal Detention Home 8 260 E 71,110 121,428Principal/Assoc Principal Elementary 8 260 E 71,110 121,428

43 Asst Dir Curriculum & Instruction 8 260 E 39.05889 66.69734 81,242 138,730Asst Dir Human Resources 8 260 E 81,242 138,730Asst Dir Instructional Technology 8 260 E 81,242 138,730Asst Dir Prof Development 8 260 E 81,242 138,730Principal/Assoc Principal High School 8 260 E 81,242 138,730

116

Min Max Min Max





Principal/Assoc Middle School 8 260 E 81,242 138,73044 Chief of Staff 8 260 E 44.62303 76.19687 92,816 158,489

Dir Career and Technical Education 8 260 E 92,816 158,489Dir Community Relations 8 260 E 92,816 158,489Dir Compensation & Benefits 8 260 E 92,816 158,489Dir Construction 8 260 E 92,816 158,489Dir Curriculum & Instruction 8 260 E 92,816 158,489Dir Elementary Education 8 260 E 92,816 158,489Dir Exceptional Education 8 260 E 92,816 158,489Dir Facilities 8 260 E 92,816 158,489Dir Finance 8 260 E 92,816 158,489Dir Food Services 8 260 E 92,816 158,489Dir Health Services 8 260 E 92,816 158,489Dir High School Education 8 260 E 92,816 158,489Dir Human Resources 8 260 E 92,816 158,489Dir Management & Budget 8 260 E 92,816 158,489Dir Middle School 8 260 E 92,816 158,489Dir Prof Development 8 260 E 92,816 158,489Dir Pupil Placement/Student Conduct 8 260 E 92,816 158,489Dir Research & Evaluation 8 260 E 92,816 158,489Dir Student Health Services 8 260 E 92,816 158,489Dir Student Transportation 8 260 E 92,816 158,489School Board Attorney 8 260 E 92,816 158,489

44+5% Exec Dir School Administration 8 260 E 46.85418 80.00671 97,457 166,414Exec Dir Technology 8 260 E 97,457 166,414

45 Asst Supt Business & Finance 8 260 E 50.98782 87.06848 106,055 181,102Asst Supt HR/Admin Services 8 260 E 106,055 181,102Chief Academic Officer 8 260 E 106,055 181,102Chief Operations Officer 8 260 E 106,055 181,102

117

Min Max Min Max

32 18,762 32,040 9.02038 15.4039033 21,439 36,612 10.30735 17.6017534 24,492 41,826 11.77503 20.10848

34+5% 25,718 43,921 12.36442 21.1160135 27,984 47,787 13.45388 22.97452

35+5% 29,387 50,173 14.12835 24.1217836 31,972 54,596 15.37120 26.24819

36+5% 33,570 57,326 16.13919 27.5603937 36,531 62,380 17.56274 29.99043

37+5% 38,356 65,499 18.44022 31.4897138 41,731 71,263 20.06315 34.26112

38+5% 43,820 74,827 21.06751 35.9746538 IST 41,731 81,422 20.06315 39.14536

39 47,682 81,422 22.92391 39.1453639+5% 50,066 85,496 24.07011 41.1036739 IST 47,682 93,026 22.92391 44.72404

40 54,478 93,026 26.19125 44.7240440+5% 57,202 97,677 27.50081 46.9602440 IST 54,478 106,282 26.19125 51.09698

41 62,240 106,282 29.92295 51.0969841 IST 62,240 121,430 29.92295 58.37974

42 71,110 121,428 34.18730 58.3786943 81,242 138,730 39.05889 66.6973444 92,816 158,489 44.62303 76.19687

44+5% 97,457 166,414 46.85418 80.0067145 106,055 181,102 50.98782 87.06848

CHESTERFIELD COUNTY PUBLIC SCHOOLS

Graded Salary Scale

2016- 2017 School Year

The annual is based on a 12-month, 260 days/year, 8 hrs/day calendar or 2080 hours per year. For positions working less than 2080 hours, refer to the alphabetical listing of positions.

GRADE LEVEL

Annual Salary Hourly Rates

118

Years Exp.

Bachelor Master

PHD -Teacher, Speech

w/Mast & CCC, Dean

w/Mast

Counseling Coord.

w/Masters(12 mths.)

Speech Therapists w/PHD in

Field & CCC &

Counseling Coord

Counseling Coord.

w/PHD in Field (12 months)

Bachelor Master

PHD -Teacher, Speech

w/Mast & CCC, Dean

& Counseling

Speech Therapists w/PHD in

Field & CCC &

Counseling Coord

0 43,800 45,990 48,290 62,776 50,704 65,915 26.06 27.36 28.73 30.171 44,016 46,217 48,528 63,086 50,954 66,241 26.19 27.50 28.87 30.322 44,452 46,675 49,008 63,711 51,459 66,896 26.45 27.77 29.16 30.623 44,452 46,675 49,008 63,711 51,459 66,896 26.45 27.77 29.16 30.624 44,452 46,675 49,008 63,711 51,459 66,896 26.45 27.77 29.16 30.625 45,252 47,514 49,890 64,857 52,385 68,100 26.92 28.27 29.68 31.176 45,252 47,514 49,890 64,857 52,385 68,100 26.92 28.27 29.68 31.177 45,252 47,514 49,890 64,857 52,385 68,100 26.92 28.27 29.68 31.178 45,252 47,514 49,890 64,857 52,385 68,100 26.92 28.27 29.68 31.179 45,252 47,514 49,890 64,857 52,385 68,100 26.92 28.27 29.68 31.17

10 45,252 47,514 49,890 64,857 52,385 68,100 26.92 28.27 29.68 31.1711 46,050 48,352 50,770 66,001 53,308 69,301 27.40 28.77 30.21 31.7212 46,050 48,352 50,770 66,001 53,308 69,301 27.40 28.77 30.21 31.7213 46,847 49,190 51,649 67,144 54,232 70,501 27.87 29.27 30.73 32.2714 47,643 50,026 52,527 68,285 55,153 71,699 28.35 29.76 31.25 32.8115 48,439 50,861 53,404 69,426 56,075 72,897 28.82 30.26 31.77 33.3616 49,237 51,699 54,284 70,569 56,998 74,098 29.29 30.76 32.30 33.9117 50,033 52,535 55,162 71,710 57,920 75,296 29.77 31.26 32.82 34.4618 50,831 53,373 56,041 72,854 58,843 76,496 30.24 31.75 33.34 35.0119 51,627 54,208 56,919 73,995 59,765 77,694 30.72 32.25 33.86 35.5620 52,425 55,046 57,798 75,138 60,688 78,895 31.19 32.75 34.39 36.1121 53,221 55,882 58,676 76,279 61,610 80,093 31.66 33.25 34.91 36.6522 54,019 56,720 59,556 77,422 62,533 81,293 32.14 33.75 35.43 37.2023 54,815 57,555 60,433 78,563 63,455 82,491 32.61 34.24 35.95 37.7524 55,613 58,393 61,313 79,707 64,378 83,692 33.09 34.74 36.48 38.3025 56,409 59,229 62,190 80,848 65,300 84,890 33.56 35.24 37.00 38.8526 57,206 60,067 63,070 81,991 66,224 86,091 34.04 35.74 37.52 39.4027 58,002 60,902 63,948 83,132 67,145 87,288 34.51 36.23 38.05 39.9528 58,800 61,740 64,827 84,275 68,069 88,489 34.98 36.73 38.57 40.5029 59,596 62,576 65,705 85,416 68,990 89,687 35.46 37.23 39.09 41.0530 60,394 63,414 66,584 86,560 69,914 90,888 35.93 37.73 39.61 41.6031 61,190 64,250 67,462 87,701 70,835 92,086 36.41 38.23 40.14 42.1432 61,988 65,087 68,342 88,844 71,759 93,286 36.88 38.72 40.66 42.6933 62,784 65,923 69,219 89,985 72,680 94,484 37.35 39.22 41.18 43.2434 63,582 66,761 70,099 91,128 73,604 95,685 37.83 39.72 41.71 43.79

Annual Salary - for FT VRS EligibleEffective July 1, 2016

Hourly Rates for PT VRS Ineligible

* Teachers with National Board Certification will receive from the Commonwealth of Virginia, a one-time $5,000 supplement and a $2,500 supplement thereafter for the life of the certificate. *CCPS guarantees proposed State contribution. Current CCPS teachers who complete the National Board Certification process through CCPS and meet DOE eligibility receive a $2,500 award administered through the Professional Development Office.

CHESTERFIELD COUNTY PUBLIC SCHOOLSTEACHER SALARY SCALE

Effective July 1, 2016

119

Documents

SCHOOLS Attachment Amychesterfieldschools.com/wp-content/uploads/... · October 18, 2016 (Tuesday) School Board’s Citizen Budget Advisory Committee 2nd Meeting (8-9:30 a.m. –