Augusta County School Board

Transcription

1 Augusta County School Board Revised Budget Presented February 16, 2017 AUGUSTA COUNTY SCHOOLS P. O. Box 960 Verona, VA

2 School Board Revised Operating Budget Information

3 Table of Contents Introduction & Analysis... Section 1 Budget Revision Narrative... 3 Revenues by Source / Expenditures by Function... 5 Revised Budget Highlights... 7 Program Expense Comparison Revenue Summary... Section 2 Revenues by Source Detail Expenditure Summary... Section 3 Expenditure Account Codes & Descriptions Full Expenditure Budget by Account Code Expenditures by Object by Function Expenditures by Function by Object by Center Expenditure Detail... Section 4 Supporting Expenditure Detail

4 SECTION 1 INTRODUCTION & ANALYSIS 2

5 Budget Revision Budget Revision is a process by which funds are reallocated or transferred between programs, cost centers, activities, accounts, positions within departments, or maintenance and operations categories, during the fiscal year due to under- or over-estimation of actual expenditures, realignment of priorities, or unexpected funding scenarios. The revised budget is a revision of the original budget approved by the School Board. The revision is prepared after actual fall enrollments and other estimated revenues and expenditures are known and is submitted to the Board for approval at the March Board meeting. The original Operating Budget was adopted on March 17, The Revised Operations Budget reflects the need to make appropriate adjustments in revenue and expenditure line items. These adjustments are precipitated by changes in funding levels from the State, Federal, County, and Local sources and changes in program expenditures. The original operations budget incorporated a projected average daily membership for funding of 9,960. Using the December 2016 actual enrollments and making allowances for dropouts as well as analyzing historical enrollment trends, the revised budget uses an average daily membership for state funding of 9,977 an increase of 17 students. The increase in ADM results in increased funding of approximately 0.17% for the State Standards of Quality programs except for Basic Aid. Basic Aid would have increased proportionally except for the fact that Sales Tax Receipts are projected to decrease 1.71%, or by $203,855. There is an inverse relationship between Sales Tax Receipts and Basic Aid. Thus, Basic Aid has increased by 0.68%, compared to an increase of 0.17% for other SOQ funded programs. The approved budget contained state funds for a compensation supplement in the amount of $415,495 for the state s share of SOQ funded positions. Funding was contingent upon the state realizing general fund revenue collections within 1% of the official revenue forecast for fiscal year In early July, the Governor announced that revenue collections were greater than 1% below the official forecast, thus the compensation supplement was not funded. In total, State revenues are projected to decrease $231,354. State funding in the revised budget does include $64,408 from the Security Equipment Grant. Federal revenues and Local revenues increased of $60,144 and $108,628, respectively. Within the federal revenues, Title I increased by $231,865 and Title VIB decreased by $148,355. These grant revenues represent reimbursement of the grants respective expenditures. The most significant factor impacting local revenues is the increase in Medicaid reimbursements. The County appropriation of $40,201,766 remains unchanged from the approved FY17 budget amount. The total change in revenues in the revised budget is a reduction of $62,583; or -0.1%, to a level of $101,711,597. There were several significant factors that impacted expenditures in the revised budget. The retirement incentive program cost $419,260. There were a total of 54 employees who have committed to retiring between January 1, 2017 and June 30, Of the 54 employees, 48 are budgeted in the operational budget the other employees are employed by regional programs. 3

6 The health insurance subsidy for employees spouses and dependents cost $683,049. The subsidy became available beginning in January With the start of the school year being accelerated, the first pay period for most teachers was in August, as opposed to September. There was no health insurance premium paid in August for those teachers who also received their final pay check from the previous school year in August; thus, eliminating a double premium payment. This resulted in a one-time savings of $456,991 in premium costs. The net additional costs for health insurance was $15,213. Actual salaries in total exceeded the initial budget amount by $294,160. Substitute bus drivers expense exceeded the initial budget by $68,284. FICA and VRS contributions exceeded the initial budget amount by $60,332 and $45,705, respectively. Group Life Insurance expenditures exceeded budget by $47,011 due to a contribution rate increase. Additional expenditure increases included: Transportation by Parents increased $14,580; Internet Line Leasing increased by $15,000; Outside Contracted Services for Transportation by $65,000; Security Grant local match of $23,498; Affordable Care Act compliance costs of $30,500; an additional module for Talent Ed software of $37,778; and a customized reporting program by Infinite Campus of $27,488. In order to offset a significant portion of these increased costs, a credit of $266,168 was applied against the Shenandoah Valley Regional Program tuition expense; a reduction in the heating expense line of $497,145 was utilized; and the Priority I Maintenance project costs of $207,000 and the Bus Replacement (depreciation) expense in the amount of $258,910 were recoded to Fund 44 Capital. In total, expenditures decreased by $62,583, or -0.1%, to a level of $101,711,597. The Revised Operational Budget for is balance. The table below provides the total revenues and expenditures for the original budget and the revised budget for fiscal year Original Budget Revised Budget Variance % Variance Revenues $ 101,774,180 $ 101,711,597 (62,583) -0.06% Expenditures $ 101,774,180 $ 101,711,597 (62,583) -0.06% Balance $ - $ - $ - The Revised Operational Budget Summary report on the next page will summarize revenues by source and expenditures by major function codes. The remaining pages in Section 1 provide a comparison of changes in revenues and expenditures with notations. Revenue and Expenditure summary reports are found in Sections 2 & 3. Section 4 provides a detailed breakdown and description of expenditure lines found in the Expenditure Summary section. 4

7 AUGUSTA COUNTY SCHOOL BOARD REVISED OPERATIONAL BUDGET SUMMARY REVENUES by SOURCE Source Original Budget Revised Budget Variance % Variance Notes State Funds Federal Funds Other Revenue County of Augusta Appropriation TOTAL REVENUES TOTAL EXPENDITURES (see below) 55,191,797 54,960,442 (231,355) -0.4% Decrease in State Sales Tax, Eliminateion of Compensation Supplement 4,603,963 4,664,107 60, % Adjustments in Title I, Title II, and Title VIB (Special Education) grants 1,776,654 1,885, , % Increase in Medicaid Reimbursement 40,201,766 40,201, % Additional County appropriation 101,774, ,711,597 (62,583) -0.1% 101,774, ,711,597 (62,583) -0.1% EXPENDITURES by FUNCTION Area Function Description Original Budget Revised Budget Variance % Variance Notes 1100 Classroom Instruction 65,807,832 66,152, , % Change in staffing/fringes; health insurance subsidies 1210 Guidance Services 2,889,937 2,891,688 1, % 1220 Social Worker Services 546, ,385 (2,390) -0.4% Instruction 1230 Homebound Instruction 38,472 38, % 1310 Instructional Support 1,766,263 1,860,875 94, % Change in staffing salaries/fringes; retirement incentive payout 1320 Media Services 1,983,773 1,953,027 (30,746) -1.5% Actual salaries/fringes; non-participation in health insurance 1380 Technology Services 3,247,894 3,219,410 (28,484) -0.9% Actual salaries/fringes; recode 0.5 FTE clerical position to Administration 1410 Office of the Principal 6,607,354 6,547,035 (60,319) -0.9% Actual salaries/fringe; reduction in photocopier leasing TOTAL INSTRUCTION 82,888,300 83,206, , % 2110 Board Services 211, ,818 23, % Contracted Services related to Affordable Care Act compliance Administration 2120 Executive Administration Services 591, ,514 56, % Recode 0.5 FTE clerical position from Tech, payout of benefits; health insurance subsidies 2140 Personnel Services 311, ,094 12, % Software costs (Talend Ed) 2160 Fiscal Services 579, ,255 35, % Actual salaries/fringes; payout of benefits & retirement incentive; health insur. subsidies 2190 Data Processing 481, ,453 20, % Additional software costs TOTAL ADMINISTRATION 2,176,093 2,324, , % Attendance & Health 2220 Health Services 1,054,402 1,079,150 24, % Actual salaries/fringes; contracted services for Medicaid billing 2230 Psychological Services 422, ,238 37, % Actual salaries/fringes; payout of benefits 2240 Speech & Audiological Services 21,900 10,700 (11,200) -51.1% Transfer funds to Instruction / Special Education TOTAL ATTENDANCE & HEALTH 1,498,399 1,549,088 50, % 5

8 AUGUSTA COUNTY SCHOOL BOARD REVISED OPERATIONAL BUDGET SUMMARY EXPENDITURES by FUNCTION Area Function Description Original Budget Revised Budget Variance % Variance Notes 3100 Transportation Management 369, ,398 92, % Overlap of Director position for 2 months; retirement incentive and payout of benefits Pupil Transportation Serv Vehicle Operation Services 4,168,378 4,204,992 36, % Increased cost of substitute and homeless drivers; increased cost for workers' comp 3400 Vehicle Maintenance Services 974,849 1,022,712 47, % Increased cost of outside contracted services 3500 School Buses 258,910 - (258,910) % Purchase of 3 buses coded to Fund 44 - capital expenditures TOTAL PUPIL TRANSPORTATION SERV. 5,771,472 5,689,102 (82,370) -1.4% 4100 Operations/Maintenance Management 356, ,837 19, % Adjustment in Insurance - added cyber security coverage 4200 Building Services 8,667,565 8,065,427 (602,138) -6.9% Adjusted Utility expenditures; recoded Priority I projects for Fund 44 - capital expenditures Operations & Maintenance 4300 Grounds Services 53,601 53, % 4400 Equipment Services 231, ,992 7, % Actual salaries/fringes 4500 Vehicle Services 130, ,567 12, % Vehicle insurance adjustment 4600 Security Services - 65,906 65,906 N/A State Security Grant w/ matching expenditures TOTAL OPERATIONS & MAINTENANCE TOTAL EXPENDITURE BUDGET 9,439,916 8,942,330 (497,586) -5.3% 101,774, ,711,597 (62,583) -0.1% 6

9 Augusta County School Board Revised Budget Highlights Revenues Expenditures Balance Original Budget 101,774, ,774,180 - $ 101,711,597 $ 101,711,597 $ Revised Budget Variance % $ $ (62,582) -0.06% $ $ (62,583) -0.06% $ $ 0 Revenues - State Funding Variables Original Budget Revised Budget Variance Average Daily 9,960 9, VRS Employer Contribution Rate 14.66% 14.66% - Basic Aid (PPA) $ 5, $ 5, $ - Textbook (PPA) $ $ $ - Vocational Education (PPA) $ $ $ - Gifted Education (PPA) $ $ $ - Special Education (PPA) $ $ $ - Remediation (PPA) $ $ $ - VRS Retirement (PPA) $ $ $ - Social Security (PPA) $ $ $ - Group Life (PPA) $ $ $ Change in % Original Budget Revised Budget Funding Chg Notes SOQ Programs Basic Aid $ 28,724,973 $ 28,919,527 $ 194, % Increase in ADM of 17 / adjusted by decline is Sales Tax Sales Tax Receipts $ 11,897,797 $ 11,693,942 $ (203,855) -1.71% Revised projection Textbooks $ 118,070 $ 112,571 $ (5,499) -4.66% Moved to Lottery Funded Programs Vocational Education $ 1,015,167 $ 1,016,900 $ 1, % Due to Increase in ADM Gifted Education $ 310,370 $ 310,899 $ % Due to Increase in ADM Special Education $ 1,008,701 $ 1,010,423 $ 1, % Due to Increase in ADM Intervention, Remediation $ 898,778 $ 900,313 $ 1, % Due to Increase in ADM VRS Retirement (reimbursement) $ 3,349,405 $ 3,355,121 $ 5, % Due to Increase in ADM Social Security (reimbursement) $ 1,622,974 $ 1,625,744 $ 2, % Due to Increase in ADM Group Life $ 109,923 $ 110,110 $ % Due to Increase in ADM English as a Second Language $ 99,923 $ - $ (99,923) % Moved to Lottery Funded Programs Remedial Summer School $ 62,014 $ 69,278 $ 7, % Increase in Remedial Summer School Funding Incentive Programs Compensation Supplement $ 415,495 $ - $ (415,495) % Funding Withdrawn by State Technology $ 570,000 $ 570,000 $ % Categorical Programs Homebound $ 16,564 $ 15,309 $ (1,255) -7.58% 7

10 Augusta County School Board Revised Budget Highlights Lottery-Funded Programs Foster Care $ 128,285 $ 131,742 $ 3, % SOL Algebra Readiness $ 108,751 $ 111,101 $ 2, % At-Risk $ 574,057 $ 574,984 $ % Virginia Pre-School Initiative $ 648,145 $ 648,145 $ % Funding for 163 Slots (unchanged) K-3 Primary Class Size Reduction $ 1,077,089 $ 1,071,763 $ (5,326) -0.49% Textbooks $ 591,771 $ 598,481 $ 6, % Split Between Lottery-Funded & SOQ Funded Special Ed. Regional Tuition Reimb $ 874,195 $ 973,029 $ 98, % Increased Utilization and Increased Cost/Student Career & Technical Education $ 298,591 $ 298,590 $ (1) 0.00% English as a Second Language $ - $ 86,908 $ 86,908 N/A Moved From SOQ Funded Supplemental Lottery Allocation $ 338,949 $ 340,435 $ 1, % Incorporates ADM in Calculating Funding Other Lottery-Funded Programs $ 159,374 $ 182,917 $ 23, % Inc. Early Reading Intervention, Mentor Teacher Prog., ISAEP Revenues - Other Infant & Toddler / Misc. Grants $ 172,436 $ 232,210 $ 59, % Total State Funding $ 55,191,797 $ 54,960,442 $ (231,354) -0.42% Revenues - Federal Grants $ (60,539) Federal Land Use $ 156,372 $ 146,173 $ (10,199) -6.52% Based on Congressional Appropriation Infant & Toddler $ 65,991 $ 75,728 $ 9, % Increased Funding for Infant & Toddler grant Title I $ 1,326,714 $ 1,558,579 $ 231, % Additional Funding Title II: Class Size Reduction $ 294,456 $ 270,577 $ (23,879) -8.11% Preparing, Training, Recruiting Highly Qualified Title VI B - Special Education $ 2,531,278 $ 2,382,923 $ (148,355) -5.86% Reimb. of Compensation & Instructional Materials Title VI B - Pre-School $ 68,200 $ 67,393 $ (807) -1.18% Reimb. of Compensation & Instructional Materials Vocational Ed. Carl Perkins $ 126,823 $ 127,541 $ % Credentialing Reimb. State Funded Title III & Other Grants / Funding $ 34,129 $ 35,193 $ 1, % Total Federal Funding $ 4,603,963 $ 4,664,107 $ 60, % Revenues - County Appropriation $ 40,201,766 $ 40,201,766 $ % County Appropriation Revenues - Local Total Change in Local Revenues $ 1,776,654 $ 1,885,282 $ 108, % Increased in Medicaid Payments Total Revenues $ 101,774,180 $ 101,711,597 $ (62,582) -0.06% Inc. funding for Infant & Toddler grant; Project Grad. Grant & Addition of Security Grant 8

11 Augusta County School Board Revised Budget Highlights Expenditure Category Original Budget Revised Budget Change in Expenditures % Chg Notes Salaries $ 58,567,226 $ 58,861,386 $ 294, % Actual Staffing Model Substitute Teachers/Aides $ 737,990 $ 708,490 $ (29,500) -4.00% Revised Based Upon Review of Recent Years Bus Driver Subs / Activities $ 532,667 $ 600,951 $ 68, % Increased Utilizaiton of Substitutes Supplements $ 928,555 $ 938,295 $ 9, % Additional Intervention Specialist & Alternative Ed. Supplements Fringe Benefits - FICA $ 4,528,181 $ 4,588,513 $ 60, % Based Upon Salaries Fringe Benefits - VRS $ 8,096,357 $ 8,142,062 $ 45, % Based Upon Salaries Fringe Benefits - Health Insurance $ 9,353,399 $ 9,368,612 $ 15, % Based Upon Utilization and Subsidies Fringe Benefits - Group Life Ins. $ 689,982 $ 736,993 $ 47, % Based Upon Salaries; Original rate %, Revised rate % VRS Disability Ins. $ 17,398 $ 26,222 $ 8, % Based on New Hires Under Hybrid Plan & Their Salaries Unemployment Insurance $ 8,700 $ 3,500 $ (5,200) % Based Upon Claims Workers Compensation $ 294,288 $ 262,106 $ (32,182) % Based Upon Claims & Salaries Retirees' Health Care Credit $ 590,037 $ 593,563 $ 3, % Based Upon Salaries Other Benefits $ 252,582 $ 641,248 $ 388, % Payout of Unused Benefits / Retirement Incentive Contracted / Professional Services $ 869,248 $ 890,624 $ 21, % Title VIB Special Education - Required "Set Aside" for Service Plans Temporary Contracted Services $ 85,000 $ 85,000 $ % Outside Contracted Speech Services Contracted / Maintenance Services $ 895,040 $ 770,527 $ (124,513) % Recoding of Software Renewal for Infinite Campus, Anti-Virus, Google Lisc., & Web Hosting to Software Transportation by Contract/Parent $ 10,000 $ 24,580 $ 14, % Reimb.of Parent Transportation / Private Carriers Printing / Advertising $ 10,650 $ 9,925 $ (725) -6.81% Laundry / Dry Cleaning $ 26,320 $ 14,320 $ (12,000) % Reduction in Utilization by Maintenance Dept. Contracted Services Other Entities $ 711,112 $ 684,359 $ (26,753) -3.76% Deletion of Private School Tuition for Section 504 Compliance Internet Line Leasing $ 650,000 $ 665,000 $ 15, % Based Upon Current Rates Miscellaneous $ 3,000 $ 1,000 $ (2,000) % Title I Parent Advisory Utilities $ 3,776,981 $ 3,141,945 $ (635,036) % Reduction in Heating Serv. - Trf. Funds to Maintenance Services & Supplies & Adjustments Postage / Communications $ 137,400 $ 137,750 $ % Gen. Liab. / Property Insurance $ 296,080 $ 294,718 $ (1,362) -0.46% Rates Issued by Insurance Provider Leases (Copiers & Internet) $ 533,850 $ 496,850 $ (37,000) -6.93% Decreased Usage Travel / Conferences / Dues $ 288,999 $ 293,866 $ 4, % Technology & Science Conferences, RTI Membership Dues Office Supplies / Medical Supplies $ 51,650 $ 52,000 $ % Lndry.Hsekeep.Janitorial Supplies $ 243,884 $ 243,884 $ % Repair Maint. Supplies / Furnishings $ 400,381 $ 490,758 $ 90, % Security Grant Expenditures, Maintenance Repairs Fuel $ 621,901 $ 621,901 $ % Average PPG of $2.51 & $2.21 respectively for Diesel & Gas Vehicle Equip Supplies $ 407,957 $ 394,457 $ (13,500) -3.31% Materials & Supplies $ 907,582 $ 1,042,974 $ 135, % Textbooks $ 311,175 $ 311,475 $ % Software $ 564,343 $ 902,006 $ 337, % Revised Based Upon Review of Last Year, Trf. Funds to Contracted Services Add'l Summer School Material (tranferred from salaries); Reallocation of Infant/Toddler Grant Funds; Increased Title I Funds Recoding of Software Renewal for Infinite Campus, Anti-Virus, Google Lisc., & Web Hosting to Software, Addition of TalentEd & Industry Certification Software (Career & Tech. Budget) 9

12 Augusta County School Board Revised Budget Highlights Change in % Original Budget Revised Budget Expenditures Chg Notes Expenditure Category Technology Hardware $ 576,413 $ 563,994 $ (12,419) -2.15% Reallocation of Perkins Funds to Non-Capitalized Equipment Technology Infrastructure $ 85,000 $ 85,000 $ % Non-Capitalized Equipment $ 64,142 $ 135,089 $ 70, % Reallocation of Perkins Funds from Tech. Hardware Regional Programs - SVRP $ 762,588 $ 496,420 $ (266,168) % Utilization of Program Credits Regional Programs - VVTC Tuition $ 2,277,543 $ 2,242,090 $ (35,453) -1.56% VVTC Revised Budget Regional Programs - VVTC Local Collections $ 429,259 $ 425,110 $ (4,149) -0.97% VVTC Revised Budget Regional Programs - VVTC State/Fed Funds $ 192,440 $ 214,440 $ 22, % VVTC Revised Budget Regional Programs - VVTC Perkins Flow-Th. $ 14,021 $ 14,055 $ % VVTC Revised Budget Regional Programs - Gov. School $ 498,768 $ 493,539 $ (5,229) -1.05% Gov. School Revised Budget Trf. Bus Replacements of $252,885 and Maintenance Priority I Capital Outlay - Replacement $ 474,091 $ - $ (474,091) % Projects to Fund 44 as a capital expense. Trf. $8,181 from Capital Bus Repair to Outside Contracted Services Total Expenditures $ 101,774,180 $ 101,711,597 $ (62,583) -0.06% 10

13 Function/ Program Expense Code Department Program Expense Budget Comparisons Regular Instructional Program (does not include contracted full-time personnel costs) Approved Budget Revised Budget Instruction - Regular 253, ,495 3, % Variance % Chg Notes Instructional School Allocations - Consumables 221, , % Based upon enrollments Instructional School Allocations - Equipment 65,300 65, % Based upon enrollments TOTAL 540, ,138 3, % Function/ Program Expense Code Department Approved Budget Revised Budget Music Instruction 66,285 66, % Art Instruction 23,625 23, % Choral Instruction 46,130 46, % Digital Transformation Instruction 373, , % Response to Intervention (RTI) (Includes supplements) Variance % Chg Notes 100, ,586 2, % Supplements reflect 3% increase Individual Student Alternative Education Plan (ISAEP) 8,800 8, % Alternative Education (Includes supplements) 105, ,299 13, % Supplements reflect 3% increase; add'l supplements Project Graduation 26,975 22,322 (4,653) -17.2% Based upon state funding Testing 25,200 25, % Project Graduation - Summer Grant 17,772 - (17,772) % No longer funded by the state PALS (Early Reading Initiative) (Includes Personnel Costs) 137, ,983 21, % Based upon state funding English as a Second Language 11,800 11, % After School Remediation (Includes Personnel Costs) 443, , % Science Instruction (K-12) 94,500 94, % Career and Technical Instruction 433, , % Gifted and Talented Instruction (Includes Supplements) 67,550 67, % Summer Enrichment 27,485 27, % Summer School (Elementary) 83,499 83, % Summer School (High) 12,918 12, % Textbooks 200, , % Guidance Services 17,100 17, % 1100/ Virginia Pre-School Initiative (Includes Personnel Costs) 648, , % Based upon state funding Homebound Teachers 38,472 38, % Media / Library Services (excludes per pupil allocations) Specialized Instructional Budgets (does not include contracted full-time personnel costs unless otherwise stated) 50,000 50, % Media / School Allocations 111, , % Based upon enrollments Technology Program 1,453,350 1,453, % TOTAL 4,625,777 4,641,107 15, % 11

14 Function/ Program Expense Code Department Approved Budget Revised Budget 1100/ Special Education Instruction 357, , % Variance % Chg Notes Special Education Summer School 28,095 34,708 6, % Based upon actual expenditures Special Education Assistive Technology N/A Section 504 Compliance 33,500 8,300 (25,200) -75.2% Initially budgeted tuition payments - no longer applicable 1100/ Medicaid 41,000 62,080 21, % Increased cost of billing Medicaid for reimbursement 1220 Social Workers / Visiting Teachers Services (excludes VPI) Pupil Services Budgets (does not include contracted full-time personnel costs unless otherwise stated) 4,200 6,150 1, % Increase in software/hardware expenses 2220 Health Services 15,400 15, % 2230 Psychological Services 7,450 8,950 1, % Testing Material, Software 2240 Speech - Audiology Services 17,500 7,200 (10,300) -58.9% Trf. funds to Instructional materials & travel & Psych. Serv. TOTAL 504, ,438 (4,012) -0.8% Function/ Program Expense Code / Department Title III - Language Inst. for Limited English Proficient Students Title I - School Improvement (includes personnel costs) Approved Budget Revised Budget Variance % Chg Notes 34,129 36,593 2, % Based upon grant funding 1,256,101 1,373, , % Based upon grant funding; payout of retirement incentive. Expenditures initially embedded throughout the budget - new Title II - Teacher & Principal Training & Recruiting - 282, ,536 N/A program code assigned in order to track costs. 1100/1220/ / Title VI-B - Special Education: Flow Through Funds (includes personnel costs) Infant & Toddler Connection of Augusta/Highland Grant (State/Federal Grant includes personnel) Title VI-B Pre-School Grant (includes personnel costs) Grant Expenditure Budgets (does not include contracted full-time personnel costs unless otherwise stated) 2,430,544 2,319,802 (110,742) -4.6% Based upon grant funding; actual salaries/fringes 387, ,814 40, % Based upon grant funding 63,417 62,593 (824) -1.3% Based upon grant funding; actual salaries/fringes TOTAL 4,171,727 4,502, , % 12

15 Other Departments / Programs / Schedules Expense Budget Comparisons Area Regional Programs Central Office / Administration Transportation Maintenance Other Function/ Program Expense Code Department Approved Budget Revised Budget Genesis 157, , % Variance % Chg Notes Shenandoah Valley Regional Program 1,174, ,681 (266,168) -22.7% Utilized program credits for FY17 revision Valley Vo-Technical Center (Tuition only - no State/Fed Flow-Through funds) 2,277,543 2,242,090 (35,453) -1.6% Based upon VCTC's revised budget Central Shenandoah Valley Governor's School 498, ,539 (5,229) -1.0% Based upon Gov. School's revised budget 1310 Instructional Support (Non-Personnel Costs; excludes Title I & Spec. Ed.) 42,500 45,324 2, % Adjustment for conferences, technology hardware 1410 Office of the Principal (Non-Personnel) 520, ,930 (30,495) -5.9% Reduction in photocopier leasing costs 2110 Board Services (Non-Personnel) 136, ,670 29, % Increased costs for Affordable Care Act compliance 2120 Executive Administration (Non-Personnel) 61,953 61,749 (204) -0.3% Virginia Alcohol Safety Action Program 5,000 5, % 2140 Personnel Services (Non-Salary/Fringe) 57,485 71,103 13, % Online renewal of Talent Ed 2160 Fiscal Services (Non-Personnel) 23,165 23,085 (80) -0.3% 2190 Student Information Systems (Non-Personnel) 110, ,955 26, % Infinite Campus software lisc. renewal & programming 3100 Transportation Management (Non-Personnel) 26,989 86,638 59, % Retirement incentive payout 3200 Vehicle Operation Services (Non Contracted-Personnel, Does Not Include Bus Driver Payments Associated with Grant Programs & Summer Sch) Increased costs for substitute & homeless drivers, mid-day run 1,282,986 1,404, , % supplements, & outside contracted transportation Vehicle Maintenance Services (Non-Personnel) 466, ,500 43, % Increase in outside contracted services/repairs 3500 Bus Replacement 258,910 - (258,910) % Purchase of #3 buses recoded to Fund 44 capital Increase in cyber risk insurance, mileage reimbursement,& 4100 Maintenance Management (Non-Personnel) 186, ,099 20, % office supplies 4200 Building Services (Non-Contracted Personnel) 5,083,379 4,433,683 (649,696) -12.8% Adjustment in utility costs 4300 Grounds Services 53,601 53, % 4400 Equipment Services (Non-Personnel) 74,594 74, % 4500 Vehicle Services 130, ,567 12, % Increase in vehicle insurance premiums 4600 Security Services - 65,906 65,906 N/A Received state security equipment grant 2600 Unemployment Insurance 8,700 3,500 (5,200) -59.8% Based upon claims Workers Compensation 294, ,106 (32,182) -10.9% Based upon actual rates / Substitute Teachers / Aides 737, ,490 (29,500) -4.0% Based upon projected utilization , Supplements - Instructional & Athletic 928, ,295 9, % Additional Alternative Education stipend Athletics (excludes coaching supplements) 24,244 25, % Increase in VHSL membership dues TOTAL 14,623,479 13,716,474 13

16 SECTION 2 REVENUE SUMMARY 14

17 02/07/2017 2:52 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 1 BPFDRC Budget Report REVENUE SOURCE BUDGET - CURRENT YEAR FUND: 41 SCHOOL OPERATING FUND ACTUAL/16 APPROVED/17 REVISED/17 % REVENUE Amount Amount Amount Inc/Dec CHG (1) (2) (3) (4) (5) (6) (7) SOURCE 2 State Funds Sales Tax Receipts 11,416,726 11,897,797 11,693,942 (203,855) Basic Aid Entitlement 28,441,760 28,724,973 28,919, , GED / ISAEP Funding 15,717 15,717 16,773 1, Remedial Summer School 48,949 62,014 69,278 7, Regular Foster Children 104,095 85,200 96,024 10, Education of the Gifted 306, , , Remedial Education 776, , ,313 1, Compensation Supplement 454, ,495 0 (415,495) Special Education SOQ 952,375 1,008,701 1,010,423 1, Textbook Payments 627, , ,052 1, Vocational Education SOQ 1,219,822 1,015,167 1,016,900 1, Vocational Adult 9,509 4,625 4, Social Security Instructional 1,598,163 1,622,974 1,625,744 2, Teacher Retirement - Instr 3,163,710 3,349,405 3,355,121 5, Early Reading Intervention 135, , ,983 21, Supplemental Lottery 0 338, ,435 1, Group Life Insurance-Inst. 97, , , Homebound 16,146 16,564 15,309 (1,255) Sp. Ed. Tuition Regional Prog 710, , ,029 98, Vocational Equipment - ACSB 20,513 21,585 21, Voc. Occupational Prep ACSB 87,979 79,940 79, Special Education Foster Child 38,720 43,085 35,718 (7,367) Electronic Classroom 3, Voc. Ed. Adult Regional 98,729 95,040 95, At Risk 584, , , Vocational Equip - Reg VVTC 7,808 7,268 7, National Board Certification 5,000 5,000 5, Primary Class Size 1,034,269 1,077,089 1,071,763 (5,326) Technology 570, , , Security Grant 61, ,408 64, At-Risk Four-Year Olds 596, , , Voc. Ed. Occup. Prep Regional 96,742 90,132 90, Mentor Teacher Program 7,983 5,873 7,161 1, English as a Second Language 94,175 99,923 86,908 (13,015) Industry Certification 12,714 20,627 12,714 (7,913) VA Workforce Readiness 4, SOL Algebra Readiness 108, , ,101 2, Project Graduation 36,086 28,904 0 (28,904) Project Graduation Summer Gran 0 17,772 0 (17,772) Project Graduation ,030 24, Infant & Toddler Conn Valley 104, , ,058 25, Career Switcher Mentoring Prog 1, TOTAL 53,670,517 55,191,797 54,960,442 (231,355) -0.4 SOURCE 3 Federal Funds Federal Land Use (Forrest Res) 146, , ,173 (10,199) Infant/Toddler Conn Augusta-Hi 65,991 65,991 75,728 9, Title III-Limited English Prof 25,909 34,129 34, Title I 1,138,962 1,326,714 1,558, , Title VI-B, FT - Special Ed. 2,058,782 2,531,278 2,382,923 (148,355) Vocational Ed.-Federal-Perkins 107, , , Title VI-B, Pre-S, Special Ed. 55,028 68,200 67,393 (807) Advanced Placement ,064 1, Title II-Part A: Class Size Re 289, , ,577 (23,879) -8.1 TOTAL 3,888,858 4,603,963 4,664,107 60, SOURCE 4 County Appropriations County Appropriation-Operation 39,379,219 40,201,766 40,201, SOURCE 5 Other Local Funds Rents 49,386 34,016 36,620 2, Tuition - Day School 54,475 45,528 64,331 18, Special Fees from Pupils 8,050 14,550 9,700 (4,850) Sale of Textbooks 742 1,000 1, Transportation of Pupils Tuition - Adult 243, , ,878 (13,328) Tuition - Summer School 7,350 12,918 12, Rebates/Refunds-Other 107,242 96,574 99,636 3,

18 02/07/2017 2:52 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 2 BPFDRC Budget Report REVENUE SOURCE BUDGET - CURRENT YEAR FUND: 41 SCHOOL OPERATING FUND ACTUAL/16 APPROVED/17 REVISED/17 % REVENUE Amount Amount Amount Inc/Dec CHG (1) (2) (3) (4) (5) (6) (7) SOURCE 5 Other Local Funds Donations and Special Gifts 15,787 2,000 19,500 17, Sale of Supplies 176, , , Sale of School Buses 5, Sale of Other Equipment 12,941 14,193 12,941 (1,252) Insurance Adjustments 63,278 11,000 11, Other Funds e-rate 102, , ,640 (33,851) Other Pymts f/ Other Programs 155, , ,753 (10,785) School-Based Medical Reimburse 2, ,000 3, Benefits-Other State Agencies 279, , , , TOTAL 1,284,079 1,776,654 1,885, , SCHOOL OPERATING FUND TOTAL 98,222, ,774, ,711,597 (62,583)

19 SECTION 3 EXPENDITURE SUMMARY 17

20 EXPENDITURE ACCOUNT CODES & DESCRIPTIONS Example of account code structure for: School Board Operations, Instruction, Salary, Elementary, Regular Program, Economic Stimulus Project Fund Function Object Cost Center Program Project FUNCTION CODE DESCRIPTION OBJECT CODE DESCRIPTION COST CENTER DESCRIPTION PROGRAM CODE DESCRIPTION 1100 Instruction 1121 Salary - Instructional 000 Undefined 000 Undefined 1210 Guidance 1122 Salary - Librarians 100 Elementary School - General 100 Regular Programs 1220 Social Worker 1123 Salary - Counselors 101 BMES 101 Music 1230 Homebound 1124 Salary - Supervisors 102 CASL 102 Art 1310 Improvement of Instruction 1127 Salary - Assistant Principals 103 CHVL 103 Chorus 1320 Media Services 1128 Salary - Vocational Extended Contracts 104 CLYM 110 Digital Transformation Initiative 1380 Technology 1130 Salary - Other Professional 105 CGVL 111 RTI / PEAK Office of the Principal 1131 Salary - School Nurses 106 LADD 112 Individual Student Alternative Education Plan 2110 School Board Services 1134 Salary - Visiting Teachers 107 NRES 113 Genesis Program 2120 Executive Administrative Services 1140 Salary - Technical 108 RES 114 Alternative Education 2140 Personnel Services 1150 Salary - Office Clerical 109 SDES 115 SOL Remediation 2160 Fiscal Services 1151 Salary - Instruction Aides 110 STUMP 116 Testing Coordination 2190 Data Processing 1160 Salary - Trades 111 VES 117 VAAP-VGLA Test Scoring 2210 Attendance Services 1165 Salary - Mechanics 112 WES 118 Project Graduation - Summer 2220 Health Services 1170 Salary - Bus Drivers 200 Middle School - General 119 Title III Grant 2230 Psychological Services 1171 Salary - Bus Drivers Substitutes 201 BMMS 120 Tuition Assistance 2240 Speech/Audiology Services 1173 Salary - Bus Drivers Activities 202 SMS 121 PALS Reading Intervention Initiative 3100 Transportation Management 1191 Salary - Custodians 203 SDMS 122 Remedial 3200 Vehicle Operation Services 1465 Mechanics - Part-Time 204 WMS 123 ESL 3400 Vehicle Maintenance Services 1520 Salary - Substitute Teachers 300 High School - General 124 After School Remediation 4100 Operations/Maintenance Mgt 1551 Salary - Substitute Aides 301 BGHS 125 Technology 4200 Maintenance - Building Service 1621 Supplement 302 FDHS 127 e-rate 4300 Grounds Service 1627 Asst. Principal Supplement 303 RHS 147 VASAP 4400 Equipment Service 1628 Athletic Asst. Principal Supplement 304 SDHS 150 Science 4500 Vehicle Service 1650 National Board Certification Teacher Supplement 305 WMHS 181 Title I 4600 Security Service 1660 Employee Bonuses 500 Garage 182 Title I - After School Remediation 2100 FICA 600 Maintenance 184 Title I - Special Project 2210 Virginia Retirement System 900 In-direct/District Wide/ACSB 185 Title I - State Academic Achievement Gt 2220 Virginia Retirement System - Hybrid Plan 910 Augusta Pre-School Initiative 192 Title II 2300 Hospitalization 199 School Board Allocation 2400 Group Life Insurance 200 Special Programs 2500 Virginia Retirement System Disability Plan 1 & Exceptional Learners Summer School - Spec Virginia Retirement System Disability Hybrid 203 Assistive Technology 2600 Unemployment Insurance 230 Emotionally Disturbed or SVRP 2700 Workers Compensation 245 Secondary Transition Grant 2750 Retirees' Health Care Credit 246 Title VI - B, Flow-Through 2800 Other Benefits 250 Students w/ Disabilitites Instruct. Prog. Grant 3100 Professional Services 254 Section Contracted Services - Assistive Technology 260 Medicaid 3102 Contracted Services - Evaluations / Testing Services 280 Homeless 3103 Contracted Services - Occupational Therapy 285 Jail Instruction FUND DESCRIPTION 3104 Contracted Services - Physical Therapy 300 Vocational Programs 3105 Contracted Services - Speech & Language 310 Agriculture 3106 Contracted Services - Vision 320 Tech-Prep 41 School Board Operations Fund 3109 Contracted Services - Administrative Fees/Health Serv. 330 Health Occupations 43 School Food Service Fund 3110 Health Services 340 Family & Consumer Sciences 44 School Capital Improvement Fund 3140 Contracted Services - Student Information System Training 345 Voc. Ed st Century Community Service 3200 Purchase Services, Speech - Instructional 350 Occupational Training 47 Head Start Fund 3300 Maintenance Services 360 Business Education 48 Governors School Fund 3391 Contracted Custodial 365 Business Technology 90 Shenandoah Valley Regional Prog Transportation - Private 370 Technology 93 Valley Vocational-Technical Ctr Transportation by Contract 380 Trade & Industrial Education 3500 Printing & Binding 390 World of Choice 3600 Advertising 391 C&T - State Funded Equipment/Software 3700 Laundry & Dry Cleaning 395 C&T - Carl Perkins Funded Equipment 3800 Purchase of Service From Other Government Agencies 399 C&T - Industry Certification 3810 Tuition - Other Divisions In-State 400 Gifted/Talented 3830 Tuition - Private School 500 Other Programs 4500 Internal Services 510 Curricular 5000 Other Charges / Miscellaneous 520 Athletics 5002 Head Start Mileage 530 Saturday School 5003 Head Start Insurance 600 Summer School 5004 Parental Involvement 601 9th Grade Transition 5005 Meals / Snacks 611 Summer School Driver Education 5101 Electrical Services 630 Regional Summer School 5102 Heating Services 800 Non-Regular Day School Program 5103 Water & Sewer Services 814/816 Head Start Grant 5201 Postal Services 815/817 Head Start TTA 5202 Delivery Services 819 Head Start Playground 5203 Telecommunications 840 Infant & Toddler Connection of Valley 5300 Insurance 845 Title VI - B, Preschool Grant 5400 Leases & Rentals 5501 Travel - Mileage PROJECT 5504 Conference/Education/In-service CODE DESCRIPTION 5801 Dues & Association Membership 000 Undefined 5804 Community Services 700 ARRA - Economic Stimulus Funded 5805 Parental Involvement 6001 Office Supplies 6002 Food & Food Services Supplies 6004 Medical/Med. Lab Supplies 6005 Laundry, Housekeeping, Janitorial Supplies 6007 Repair & Maintenance Supplies 6008 Fuel 6009 Vehicle & Power Equipment Supplies 6012 Books & Subscriptions 6013 Educational Supplies 6014 Data Processing Supplies 6016 Parental Involvement - Title I 6017 Educational Supplies - Title I Outreach 6040 Technology Software / On-Line Content 6050 Non-Capitalized Technology Hardware 6060 Non-Capitalized Technology Infrastructure 6070 Non-Capitalized Equipment & Furnishings (Not Technology Related) 7100 SVRP 7201 VVTC Regional Tuition 7202 VVTC Flow Through Funds 7203 VVTC State Flow Through Funds 7204 VVTC Flow Through Funds (Carl Perkins) 7300 Governor's School 8100 Capital Outlay Repair/Replacement (Non-Technology) 8200 Capital Outlay Additional (Non-Technology) 8263 Architect & Professional Services 8266 Building Construction 18

21 02/09/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 1 BPfull EXPENDITURE BUDGET REVISED BUDGET FY16 FY17 FY17 FY17 FY17 Inc % ACCOUNT OBJECT ACTUAL APPROVED FTE REVISED FTE (Dec) change (1) (2) (3) (4) (5) (6) (7) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION TEACHERS 12,963,261 13,173, ,064, (109,598) TEACHERS 0 11, (11,900) TEACHERS 84,742 87, , (50,620) TEACHERS 186, , , , TEACHERS 712, , , , TEACHERS , , TEACHERS 1,333,791 1,356, ,456, , TEACHERS 704, , , , TEACHERS 6,493,555 6,763, ,727, (36,099) TEACHERS 50,267 52, , TEACHERS 96,851 99, , TEACHERS 419, , , , TEACHERS 286, , , , TEACHERS 733, , , (5,827) TEACHERS 19, TEACHERS 8,578,204 8,506, ,630, , TEACHERS 41,818 43, , TEACHERS 93,350 96, , TEACHERS 796, , , (52,179) TEACHERS 416, , , (59,917) TEACHERS 1,710,736 1,766, ,802, , TEACHERS , , TEACHERS 263, , , TEACHERS 0 7, , , TEACHERS 43,429 72, , (30,825) TEACHERS 5,800 12, , TEACHERS 420, , , , TEACHERS , , TEACHERS 43,515 44, , TEACHERS 184, , , (1,828) VOC EXTENDED CONTRAC 73,453 74, , (9,200) VOC EXTENDED CONTRAC 176, , , (36,810) OTHER PROFESSIONALS 209, , , , SCHOOL NURSES INSTRUCTIONAL AIDES 898, , , (5,900) INSTRUCTIONAL AIDES 117, , , , INSTRUCTIONAL AIDES 44,498 45, , (2) INSTRUCTIONAL AIDES 433, , , (5,695) INSTRUCTIONAL AIDES 57,843 59, , , INSTRUCTIONAL AIDES 115, , , , INSTRUCTIONAL AIDES 56,856 68, , (40) INSTRUCTIONAL AIDES 190, , , (2,159) INSTRUCTIONAL AIDES 76,215 86, , (16,177) INSTRUCTIONAL AIDES 0 10, , (650) INSTRUCTIONAL AIDES 136, , , , INSTRUCTIONAL AIDES 80,625 81, , (2,326) SUBSTITUTE TEACHERS 219, , , (5,000) SUBSTITUTE TEACHERS 7,051 8, , , SUBSTITUTE TEACHERS 30,659 35, , SUBSTITUTE TEACHERS SUBSTITUTE TEACHERS 119, , , , SUBSTITUTE TEACHERS 3,712 10, , (5,000) SUBSTITUTE TEACHERS 17,342 16, , (1,500) SUBSTITUTE TEACHERS SUBSTITUTE TEACHERS SUBSTITUTE TEACHERS 91, , , (30,000) SUBSTITUTE TEACHERS 24,086 21, , SUBSTITUTE TEACHERS 28,586 30, , SUBSTITUTE TEACHERS

22 02/09/2017 AUGUSTA COUNTY PUBLIC SCHOOLS Page 2 BPfull EXPENDITURE BUDGET REVISED BUDGET FY16 FY17 FY17 FY17 FY17 Inc % ACCOUNT OBJECT ACTUAL APPROVED FTE REVISED FTE (Dec) change (1) (2) (3) (4) (5) (6) (7) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION SUBSTITUTE TEACHERS 11, SUBSTITUTE AIDES 36,618 40, , SUBSTITUTE AIDES 24,616 31, , (3,000) SUBSTITUTE AIDES SUBSTITUTE AIDES 8,581 6, , , SUBSTITUTE AIDES 6,083 7, , SUBSTITUTE AIDES 1, TEACHER SUPPLEMENT 0 25, (25,090) TEACHER SUPPLEMENT 39,364 45, , , TEACHER SUPPLEMENT 14,954 14, , TEACHER SUPPLEMENT 5,408 5, , TEACHER SUPPLEMENT 16,900 18, , , TEACHER SUPPLEMENT 4,056 16, , TEACHER SUPPLEMENT 5,436 5, , TEACHER SUPPLEMENT 5,494 5, , TEACHER SUPPLEMENT 0 10, , TEACHER SUPPLEMENT 17,390 17, , TEACHER SUPPLEMENT 23,542 65, , , TEACHER SUPPLEMENT 7,635 7, , TEACHER SUPPLEMENT 3,185 3, , TEACHER SUPPLEMENT 13,090 18, , TEACHER SUPPLEMENT 6,797 6, , TEACHER SUPPLEMENT 34,595 35, , , TEACHER SUPPLEMENT 560, , , , TEACHER SUPPLEMENT 3,475 4, , NATL BOARD CERT TEAC 5,000 5, , SOCIAL SECURITY 10,692 9, , SOCIAL SECURITY SOCIAL SECURITY 5,800 4, , , SOCIAL SECURITY SOCIAL SECURITY 1,046,120 1,031, ,038, , SOCIAL SECURITY 3,031 3, , SOCIAL SECURITY (911) SOCIAL SECURITY 8,962 9, , , SOCIAL SECURITY 6,416 6, , (3,873) SOCIAL SECURITY 13,101 14, , SOCIAL SECURITY SOCIAL SECURITY 57,203 58, , , SOCIAL SECURITY , , SOCIAL SECURITY 136, , , , SOCIAL SECURITY 48,916 54, , SOCIAL SECURITY 1,203 1, , SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY 492, , , , SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY 1,264 1, , SOCIAL SECURITY 280 1, , SOCIAL SECURITY 3,828 3, , SOCIAL SECURITY 7,272 7, ,