Augusta County School Board

Transcription

1 Augusta County School Board Revised Budget Presented February 4, 2016 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 Revenue Summary... Section 2 Revenues by Source Detail Expenditure Summary... Section 3 Expenditure Account Codes & Descriptions Program Expense Comparison 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 February Board meeting. The original Operating Budget was adopted on March 19, 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. In April 2015, the County of Augusta increased their appropriation from $38,480,869 to $39,379,219; a difference of $898,350. The additional funding was directed toward teaching and technology positions and the establishment of depreciation expense accounts for school buses, maintenance infrastructure, and technology hardware/devices. These funds allowed for the reinstatement of the pupil teacher ratios for 2 nd and 3 rd grade teachers from 22:1 to 20:1 and the addition of an Information Technology Resource Teacher (ITRT) and a computer technician. The original operations budget incorporated a projected average daily membership for funding of 10,033. Using the December 2015 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 10,075 an increase of 42 students. The increase in ADM results increased funding of approximately 0.42% 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 increase 3.69%, or by $415,852. There is an inverse relationship between Sales Tax Receipts and Basic Aid. Thus, although the ADM has increased, Basic Aid is reduced due to the significant increase in Sales Tax Receipts. In total, State revenues are projected to increase $263,521. State funding in the revised budget does include $61,810 from the Security Equipment Grant. There are slight reductions in Federal revenues and Local revenues of $30,030 and $102,464, respectively. The change in total revenues in the revised budget is an additional $1,029,377 with the change in State funding of $263,521 and the additional County appropriation of $898,350 accounting for most of the increase. Fuel has been reduced by $197,197 due to recent declines in costs. These savings are found in Vehicle Operation Services Pupil Transpiration ($168,878) and Vehicle Services Maintenance & Administrative fleet ($28,019). Workers Compensation expenses which are found in multiple function areas have been reduced by $276,709. Vehicle and property insurance costs have been reduced by a net amount of $87,341. Tuition support Valley Career & Technical Center has been reduced by $95,759 based upon the Center s revised budget. Title I and Title VIB (Special Education) expenditures have been reduced due to changes in the salaries and fringe benefit costs of employees being charged to the respective grants. Expenditures of $142,248 under the Security Services function code (Maintenance) represent 3

6 the expensing of the State Equipment Grant plus a local match and the cost of the buzz-in systems installed at the 20 schools. The bus depreciation account allowed for the purchase of three buses at a cost of $258,910. The maintenance infrastructure account allowed for the roof replacement at Riverheads High School ($119,247 function code 4200 Building Services) and the football bleacher replacement at Buffalo Gap High School ($119,161 function code Grounds Services). The Technology Hardware line of $295,973 in the revised budget has been added to purchase handheld devices and computers. This amount is derived from the establishment of a depreciation account of $280,973 and a donation of $15,000. 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 Actual FY15 Original Budget Revised Budget Variance % Variance Notes State Funds Federal Funds Other Revenue County of Augusta Appropriation TOTAL REVENUES TOTAL EXPENDITURES (see below) YEAR-END FUND BALANCE 53,419,544 53,400,441 53,663, , % Increase in State Sales Tax / change in ADM 4,139,456 4,232,985 4,202,955 (30,030) -0.7% Reduction Infant & Toddler grant, increase Federal Land Use, decrease Spec. Ed. Reimb. 1,612,890 1,655,665 1,553,201 (102,464) -6.2% Reduction in e-rate, changes in Medicaid reimbursement 38,545,582 38,480,869 39,379, , % Additional County appropriation 97,717,472 97,769,960 98,799,337 1,029, % 97,173,403 97,769,960 98,799,337 1,029, % 544,069 EXPENDITURES by FUNCTION Area Function Description Actual FY15 Original Budget Revised Budget Variance % Variance Notes 1100 Classroom Instruction 64,199,057 63,572,666 64,126, , % Change in staffing/fringes - Reinstatement of 20:1 rations for 2nd/3rd grade 1210 Guidance Services 2,640,591 2,771,648 2,756,423 (15,225) -0.5% Change in staffing/fringes 1220 Social Worker Services 505, , , % Instruction 1230 Homebound Instruction 35,033 38,528 38, % 1310 Instructional Support 1,655,995 1,651,610 1,681,635 30, % Change in staffing salaries/fringes 1320 Media Services 1,903,842 1,961,658 1,921,298 (40,360) -2.1% Attrition salary/fringes 1380 Technology Services 2,264,158 2,516,894 2,901, , % Add'l ITRT & Computer Tech Est. Depreciation account - $295k add'l funding for devices 1410 Office of the Principal 6,341,533 6,403,909 6,271,817 (132,092) -2.1% Change in staffing salaries/fringes TOTAL INSTRUCTION 79,545,731 79,442,219 80,224, , % 2110 Board Services 190, , ,741 22, % Contracted Services (legal) Administration 2120 Executive Administration Services 577, , ,391 51, % 2nd Assist. Superintendent for part of year & payout of employee benefits 2140 Personnel Services 302, , ,071 (13,831) -4.6% Change in staffing salaries/fringes 2160 Fiscal Services 544, , ,352 (927) -0.2% 2190 Data Processing 486, , ,116 13, % Maintenance software agreement TOTAL ADMINISTRATION 2,101,344 1,989,781 2,062,671 72, % Attendance & Health 2220 Health Services 965,749 1,091,348 1,015,388 (75,960) -7.0% Reduction in Contacted Services for Speech & Physical Therapy 2230 Psychological Services 419, , ,256 (3,830) -0.9% Change in staffing salaries/fringes 2240 Speech & Audiological Services 12,907 19,456 20, % Interpreting services for parents TOTAL ATTENDANCE & HEALTH 1,398,435 1,540,890 1,461,747 (79,143) -5.1% 5

8 AUGUSTA COUNTY SCHOOL BOARD REVISED OPERATIONAL BUDGET SUMMARY EXPENDITURES by FUNCTION Area Function Description Actual FY15 Original Budget Revised Budget Variance % Variance Notes 3100 Transportation Management 371, , ,710 (486) -0.1% Pupil Transportation Serv Vehicle Operation Services 4,182,137 4,262,291 4,040,502 (221,789) -5.2% Savings in Fuel & Workers Comp. Insurance 3400 Vehicle Maintenance Services 923, , ,105 63, % Contracted Services, Parts, and Equipment replacement 3500 School Buses 172, , ,910 N/A Establishment of Bus Deprecation account - purchased #3 buses TOTAL PUPIL TRANSPORTATION SERV. 5,649,375 5,539,694 5,640, , % 4100 Operations/Maintenance Management 343, , ,024 56, % 2nd Dir. of Maintenance for part of year & payout of employee benefits 4200 Building Services 7,544,934 8,443,875 8,331,654 (112,221) -1.3% Savings in Workers Comp insurance & Property insurance Operations & Maintenance 4300 Grounds Services 61,825 52, , , % Establishment of Maintenance Infrastructure account - BGHS 4400 Equipment Services 276, , ,545 (8,086) -3.5% Change in staffing salaries/fringes 4500 Vehicle Services 164, , ,883 (44,906) -24.8% Fuel and vehicle insurance savings 4600 Security Services 86, , ,248 N/A Buzz-In systems, State Security Grant w/ matching expenditures TOTAL OPERATIONS & MAINTENANCE TOTAL EXPENDITURE BUDGET 8,478,518 9,257,376 9,410, , % 97,173,403 97,769,960 98,799,337 1,029, % 6

9 Augusta County School Board Revised Budget Highlights Revenues Expenditures Balance Original Budget 97,769,960 97,769,960 - $ 98,799,337 $ 98,799,337 $ Revised Budget Variance % $ $ 1,029, % $ $ 1,029, % $ $ - Revenues - State Funding Variables Original Budget Revised Budget Variance Average Daily 10,033 10, VRS Employer Contribution Rate 14.06% 14.06% - 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 $ 28,270,978 $ 28,151,385 $ (119,593) -0.42% Due to Increase in Sales Tax Receipts Sales Tax Receipts $ 11,284,148 $ 11,700,000 $ 415, % Revised projection Textbooks $ 204,263 $ 53,913 $ (150,350) % Moved to Lottery Funded Programs Vocational Education $ 1,211,068 $ 1,216,138 $ 5, % Due to Increase in ADM Gifted Education $ 304,386 $ 305,660 $ 1, % Due to Increase in ADM Special Education $ 945,540 $ 949,498 $ 3, % Due to Increase in ADM Intervention, Remediation $ 770,680 $ 773,906 $ 3, % Due to Increase in ADM VRS Retirement (reimbursement) $ 3,141,006 $ 3,154,155 $ 13, % Due to Increase in ADM Social Security (reimbursement) $ 1,586,694 $ 1,593,336 $ 6, % Due to Increase in ADM Group Life $ 97,145 $ 97,551 $ % Due to Increase in ADM Other SOQ Funding $ 75,138 $ 48,950 $ (26,188) % Reduction in Remedial Summer School Funding Incentive Programs Compensation Supplement $ 451,691 $ 453,455 $ 1, % ADM is a Factor in Calculating Amount Technology $ 570,000 $ 570,000 $ % Categorical Programs Homebound $ 25,214 $ 25,214 $ % 7

10 Augusta County School Board Revised Budget Highlights Lottery-Funded Programs SOL Algebra Readiness $ 100,709 $ 108,998 $ 8, % Phonological Awareness Literacy Screening At-Risk $ 579,983 $ 582,391 $ 2, % K-3 Primary Class Size Reduction $ 1,034,702 $ 1,034,269 $ (433) -0.04% Textbooks $ 418,887 $ 571,845 $ 152, % Moved from SOQ Funded Programs Special Ed. Regional Tuition Reimb $ 891,050 $ 800,279 $ (90,771) % <100% Utilization of Prepaid Slots Career & Technical Education $ 283,447 $ 283,447 $ % English as a Second Language $ 103,392 $ 94,175 $ (9,217) -8.91% Other Lottery-Funded Programs $ 862,192 $ 864,302 $ 2, % Revenues - Other Infant & Toddler / Misc. Grants $ 188,128 $ 231,095 $ 42, % Total State Funding $ 53,400,441 $ 53,663,962 $ 263, % Revenues - Federal Grants Federal Land Use $ 35,357 $ 156,372 $ 121, % Congress Reauthorized Funding Infant & Toddler $ 88,633 $ 65,991 $ (22,642) % Decreased Funding for Infant & Toddler grant Title I $ 1,343,491 $ 1,343,530 $ % Title II: Class Size Reduction $ 277,688 $ 277,688 $ % Preparing, Training, Recruiting Highly Qualified Title VI B - Special Education $ 2,247,762 $ 2,137,490 $ (110,272) -4.91% Reimb. of Compensation & Instructional Materials Title VI B - Pre-School $ 62,070 $ 60,112 $ (1,958) -3.15% Reimb. of Compensation & Instructional Materials Vocational Ed. Carl Perkins $ 150,151 $ 126,823 $ (23,328) % Credentialing Reimb. State Funded Title III & Other Grants / Funding $ 27,833 $ 34,949 $ 7, % Total Federal Funding $ 4,232,985 $ 4,202,955 $ (30,030) -0.71% Revenues - County Appropriation $ 38,480,869 $ 39,379,219 $ 898, % Additional Appropriation Following Budget Adoption Revenues - Local Total Change in Local Revenues $ 1,655,665 $ 1,553,201 $ (102,464) -6.19% Reduction in Medicaid Pmts, e-rate Reduction Total Revenues $ 97,769,960 $ 98,799,337 $ 1,029, % Inc. funding for Infant & Toddler grant; #2 Project Grad. Grants & Addition of Security Grant 8

11 Augusta County School Board Revised Budget Highlights Expenditure Category (by Object Code across all Functions) Original Budget Revised Budget Change in Funding Salaries $ 57,294,168 $ 57,776,972 $ 482,804 Reinstatement of 20:1 Ratios for 2nd & 3rd Grade Based Upon 0.84% Additional Appropriation / Actual Staffing Model Substitute Teachers/Aides $ 738,490 $ 737,990 $ (500) -0.07% Supplements $ 881,436 $ 878,540 $ (2,896) -0.33% Fringe Benefits - FICA $ 4,393,757 $ 4,405,804 $ 12, % Based Upon Salaries Fringe Benefits - VRS $ 7,488,833 $ 7,517,488 $ 28, % Based Upon Salaries Fringe Benefits - Health Insurance $ 8,573,780 $ 8,496,453 $ (77,327) -0.90% Fringe Benefits - Group Life Ins. $ 646,859 $ 648,791 $ 1, % Based Upon Salaries VRS Disability Ins. $ 7,940 $ 16,042 $ 8, % Based on New Hires on Hybrid Plan & Their Salaries Unemployment Insurance $ 13,500 $ 8,700 $ (4,800) % Based Upon Claims Workers Compensation $ 556,982 $ 280,273 $ (276,709) % Issued RFP - New Carrier Retirees' Health Care Credit $ 547,048 $ 549,257 $ 2, % Based Upon Salaries Other Benefits $ 266,171 $ 308,632 $ 42, % Payout of Unused Benefits for Retirements Contracted / Professional Services $ 840,011 $ 843,920 $ 3, % Temporary Contracted Services $ 141,700 $ 70,000 $ (71,700) % Outside Contracted Speech Services Contracted / Maintenance Services $ 565,801 $ 846,232 $ 280, % % Chg Notes Recoding of Software Renewals (Anti-Virus & Firewall $85k; Security Equipment Installation $142k) Transportation by Contract/Parent $ 2,500 $ 10,000 $ 7, % Reimbursement of Parents for Transportation Printing / Advertising $ 10,600 $ 11,210 $ % Laundry / Dry Cleaning $ 26,320 $ 26,320 $ % Contracted Services Other Entities $ 641,261 $ 699,382 $ 58, % Outside Contracted Services - Vehicle/Bus Repairs Internet Line Leasing $ 575,000 $ 575,000 $ % Miscellaneous $ 3,000 $ 4,923 $ 1, % Contribution to VAE & Miscellaneous Expenses Utilities $ 3,735,005 $ 3,718,737 $ (16,268) -0.44% Reduction in Heating Services Postage / Communications $ 137,800 $ 137,400 $ (400) -0.29% Gen. Liab. / Property Insurance $ 369,322 $ 281,981 $ (87,341) % Issued RFP - New Carrier Leases (Copiers & Internet) $ 517,250 $ 534,650 $ 17, % Increased Usage Travel / Conferences / Dues $ 253,109 $ 277,389 $ 24, % Technology & Science Conferences, RTI Membership Dues Office Supplies / Medical Supplies $ 47,070 $ 48,370 $ 1, % Lndry.Hsekeep.Janitorial Supplies $ 237,364 $ 237,364 $ % Repair Maint. Supplies / Furnishings $ 401,546 $ 416,377 $ 14, % Unbudgeted Maintenance Repairs Fuel $ 819,098 $ 621,901 $ (197,197) % Budgeted $2.82/g Diesel & $2.65/g Gas Projecting Average Annual Cost of $2.29/g & $2.03 respectively. Vehicle Equip Supplies $ 351,136 $ 414,952 $ 63, % Increased Parts & Repairs for Transportation Services Materials & Supplies $ 869,923 $ 944,332 $ 74, % Reallocation of C&T Equipment Funds from Non-Capitalized Equipment, Add'l Summer School Material, Reinstatement of Band & Piano Replacement Appropriation and Funding School 100% (were reduced 10% in approved budget). Textbooks $ 189,917 $ 205,391 $ 15, % Reinstatement of School 100% Software $ 753,044 $ 621,145 $ (131,899) % Recoding of Software Renewals (Anti-Virus & Firewall $85k). Reallocate $27k to Technology Prof. Development / Conferences 9

12 Augusta County School Board Revised Budget Highlights Change in % Original Budget Revised Budget Expenditures Chg Notes Expenditure Category Technology Hardware $ 307,775 $ 655,281 $ 347, % Establishment of Depreciation Account w/ Add'l Appropriation Technology Infrastructure $ 87,000 $ 86,900 $ (100) -0.11% Non-Capitalized Equipment $ 54,642 $ 43,251 $ (11,391) % C&T - Reduction in Perkins & State Equipment Funds Regional Programs - SVRP $ 1,223,046 $ 1,223,046 $ % Regional Programs - VVTC Tuition $ 2,106,276 $ 2,010,517 $ (95,759) -4.55% VVTC Revised Budget Regional Programs - VVTC Local Collections $ 407,392 $ 404,828 $ (2,564) -0.63% VVTC Revised Budget Regional Programs - VVTC State/Fed Funds $ 190,580 $ 192,440 $ 1, % VVTC Revised Budget Regional Programs - VVTC Perkins Flow-Th. $ 15,528 $ 12,809 $ (2,719) % VVTC Revised Budget Regional Programs - Gov. School $ 480,980 $ 484,798 $ 3, % Gov. School Revised Budget Capital Outlay - Replacement $ - $ 513,549 $ 513,549 N/A Buses, RHS Roof Replacement, BGHS Bleachers Total Expenditures $ 97,769,960 $ 98,799,337 $ 1,029, % 10

13 SECTION 2 REVENUE SUMMARY 11

14 01/25/2016 3:21 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 1 BPFDRC Budget Report REVENUE SOURCE BUDGET - CURRENT YEAR FUND: 41 SCHOOL OPERATING FUND ACTUAL/15 APPROVED/16 REVISED/16 % REVENUE Amount Amount Amount Inc/Dec CHG (1) (2) (3) (4) (5) (6) (7) SOURCE 2 State Funds Sales Tax Receipts 10,972,610 11,284,148 11,700, , Basic Aid Entitlement 28,898,735 28,270,978 28,151,385 (119,593) GED / ISAEP Funding 15,717 15,717 15, Remedial Summer School 67,967 75,138 48,949 (26,189) Regular Foster Children 69,923 50,387 50, Education of the Gifted 308, , ,660 1, Remedial Education 780, , ,906 3, Compensation Supplement 0 451, ,455 1, Special Education SOQ 957, , ,498 3, Textbook Payments 631, , ,758 2, Vocational Education SOQ 1,226,599 1,211,068 1,216,138 5, Vocational Adult 4,625 3,557 3, Social Security Instructional 1,607,041 1,586,694 1,593,336 6, Teacher Retirement - Instr 3,273,116 3,141,006 3,154,155 13, Early Reading Intervention 137, , , Group Life Insurance-Inst. 98,390 97,145 97, Homebound 24,719 25,214 25, Sp. Ed. Tuition Regional Prog 687, , ,280 (90,770) Vocational Equipment - ACSB 21,585 21,394 21, Voc. Occupational Prep ACSB 79,940 67,916 67, Special Education Foster Child 35,359 58,692 58, Electronic Classroom 3, Voc. Ed. Adult Regional 95,040 96,112 96, At Risk 587, , ,391 2, Vocational Equip - Reg VVTC 7,268 7,951 7, National Board Certification 5,000 5,000 5, Primary Class Size 1,062,831 1,034,702 1,034,269 (433) Technology 570, , , Security Grant 56, ,810 61, At-Risk Four-Year Olds 631, , , Voc. Ed. Occup. Prep Regional 90,132 86,517 86, Mentor Teacher Program 5,873 5,873 7,983 2, Math & Science Recruit. Init. 1, English as a Second Language 101, ,392 94,175 (9,217) Industry Certification 15, ,627 20, SOL Algebra Readiness 102, , ,998 8, Project Graduation 0 29,056 28,964 (92) Project Graduation Summer Gran 0 16,443 13,561 (2,882) Infant & Toddler Conn Valley 137, , ,133 (37,496) Career Switcher Mentoring Prog 2, ,000 1, SOL Remediation-Project Grad. 43, Project Graduation - Summer VA Workplace Readiness Credent 1, TOTAL 53,419,544 53,400,441 53,663, , SOURCE 3 Federal Funds Federal Land Use (Forrest Res) 156,372 35, , , Infant/Toddler Conn Augusta-Hi 88,633 88,633 65,991 (22,642) Title III-Limited English Prof 7,516 27,833 34,129 6, Title I 1,244,947 1,343,491 1,343, Title VI-B, FT - Special Ed. 2,209,915 2,247,762 2,137,490 (110,272) Vocational Ed.-Federal-Perkins 128, , ,823 (23,328) Title VI-B, Pre-S, Special Ed. 61,908 62,070 60,112 (1,958) Advanced Placement Title II-Part A: Class Size Re 240, , , TOTAL 4,139,456 4,232,985 4,202,955 (30,030) -0.7 SOURCE 4 County Appropriations County Appropriation-Operation 38,545,582 38,480,869 39,379, , SOURCE 5 Other Local Funds Rents 30,615 30,180 38,816 8, Tuition - Day School 65,364 44,384 53,758 9, Special Fees from Pupils 14,000 12,050 15,050 3, Sale of Textbooks 993 2,500 1,000 (1,500) Transportation of Pupils (350) Tuition - Adult 237, , ,948 10, Tuition - Summer School 10,125 12,918 12,

15 01/25/2016 3:21 PM AUGUSTA COUNTY PUBLIC SCHOOLS Page 2 BPFDRC Budget Report REVENUE SOURCE BUDGET - CURRENT YEAR FUND: 41 SCHOOL OPERATING FUND ACTUAL/15 APPROVED/16 REVISED/16 % REVENUE Amount Amount Amount Inc/Dec CHG (1) (2) (3) (4) (5) (6) (7) SOURCE 5 Other Local Funds Rebates/Refunds-Other 73,661 57,511 96,411 38, Donations and Special Gifts ,687 15, Sale of Supplies 2, , ,660 (20,700) Sale of School Buses 145, Sale of Other Equipment 14,193 6,935 14,193 7, Insurance Adjustments 7,708 5,000 31,000 26, Other Funds (200) e-rate 363, , ,882 (49,126) Other Pymts f/ Other Programs 219, , ,077 (22,399) School-Based Medical Reimburse 480 1,000 0 (1,000) Benefits-Other State Agencies 426, , ,401 (126,502) TOTAL 1,612,890 1,655,665 1,553,201 (102,464) SCHOOL OPERATING FUND TOTAL 97,717,472 97,769,960 98,799,337 1,029,

16 SECTION 3 EXPENDITURE SUMMARY 14

17 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 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 199 School Board Allocation 2300 Hospitalization 200 Special Programs 2400 Group Life Insurance 230 Emotionally Disturbed or SVRP 2500 Virginia Retirement System Disability Plan 1 & Secondary Transition Grant 2510 Virginia Retirement System Disability Hybrid 246 Title VI - B, Flow-Through 2600 Unemployment Insurance 250 Students w/ Disabilitites Instruct. Prog. Grant 2700 Workers Compensation 254 Section Retirees' Health Care Credit 260 Medicaid 2800 Other Benefits 280 Homeless 3100 Professional Services 285 Jail Instruction 3101 Contracted Services - Assistive Technology 300 Vocational Programs 3102 Contracted Services - Evaluations / Testing Services 310 Agriculture 3103 Contracted Services - Occupational Therapy 320 Tech-Prep FUND DESCRIPTION 3104 Contracted Services - Physical Therapy 330 Health Occupations 3105 Contracted Services - Speech & Language 340 Family & Consumer Sciences 3106 Contracted Services - Vision 345 Voc. Ed. 41 School Board Operations Fund 3109 Contracted Services - Administrative Fees/Health Serv. 350 Occupational Training 43 School Food Service Fund 3110 Health Services 360 Business Education 44 School Capital Improvement Fund 3140 Contracted Services - Student Information System Training 365 Business Technology 46 21st Century Community Service 3200 Purchase Services, Speech - Instructional 370 Technology 47 Head Start Fund 3300 Maintenance Services 380 Trade & Industrial Education 48 Governors School Fund 3391 Contracted Custodial 390 World of Choice 90 Shenandoah Valley Regional Prog Transportation - Private 391 C&T - State Funded Equipment/Software 93 Valley Vocational-Technical Ctr Transportation by Contract 395 C&T - Carl Perkins Funded Equipment 3500 Printing & Binding 399 C&T - Industry Certification 3600 Advertising 400 Gifted/Talented 3700 Laundry & Dry Cleaning 401 Summer Enrichment 3800 Purchase of Service From Other Government Agencies 500 Other Programs 3810 Tuition - Other Divisions In-State 510 Curricular 3830 Tuition - Private School 520 Athletics 4500 Internal Services 530 Saturday School 5000 Other Charges / Miscellaneous 600 Summer School 5002 Head Start Mileage 601 9th Grade Transition 5003 Head Start Insurance 611 Summer School Driver Education 5004 Parental Involvement 630 Regional Summer School 5005 Meals / Snacks 800 Non-Regular Day School Program 5101 Electrical Services 814/816 Head Start Grant 5102 Heating Services 815/817 Head Start TTA 5103 Water & Sewer Services 819 Head Start Playground 5201 Postal Services 840 Infant & Toddler Connection of Valley 5202 Delivery Services 845 Title VI - B, Preschool Grant 5203 Telecommunications PROJECT 5300 Insurance CODE DESCRIPTION 5400 Leases & Rentals 000 Undefined 5501 Travel - Mileage 700 ARRA - Economic Stimulus Funded 5504 Conference/Education/In-service 5801 Dues & Association Membership 5804 Community Services 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 15

18 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 207, , % Variance % Chg Notes Instructional School Allocations - Consumables 200, ,017 23, % Reinstatement of 10% That Was Cut in Approved Budget Instructional School Allocations - Equipment 58,976 65,877 6, % Reinstatement of 10% That Was Cut in Approved Budget TOTAL 466, ,139 30, % Function/ Program Expense Code Department Approved Budget Revised Budget Variance % Chg Notes Music Instruction 58,685 66,285 7, % Reinstated Band Instrument Replacement Art Instruction 23,625 23, % Choral Instruction 41,260 46,260 5, % Reinstated Piano Replacement Digitial Transformation Instruction 371, , % Response to Intervention (RTI) (Includes supplements) 117, , % Supplements Adjusted Individual Student Alternative Education Plan (ISAEP) 8,800 8, % Alternative Education 105, , % SOL Remediation 52,495 26,975 (25,520) -48.6% Transfer Funds to Testing Testing - 25,200 25,200 N/A Transfer Funds From SOL Remediation Project Graduation - Summer Grant 16,443 17,772 1, % Adjustment in Grant Funding PALS (Early Reading Initiative) (Includes Personnel Costs) 135, , % English as a Second Language 10,300 10, % After School Remediation (Includes Personnel Costs) 442, , % Virginia Alcohol Safety Action Program 7,000 5,000 (2,000) -28.6% Adjustment Based Upon Utiization of Services Science Instruction 79,419 79, % Career and Technical Instruction 437, ,888 (3,774) -0.9% Reduction in Perkins Funding, State Equip,, & Credentialing Gifted and Talented Instruction (Includes Supplements) 67,565 67, % Summer Enrichment 27,485 27, % Summer School (Elem.) 82,253 82, % Summer School (High) (Includes Personnel Costs) 12,918 12, % Textbooks 89,450 89, % Guidance Services 15,175 15, % Media / Library Services (excludes per pupil allocations) Specialized Instructional Budgets (does not include contracted full-time personnel costs unless otherwise stated) 43,000 43, % Media / School Allocations 100, , % Based Upon Enrollments Technology Program 1,079,100 1,375, , % Additional Appropriation & Donation TOTAL 3,425,196 3,729, , % 16

19 Function/ Program Expense Code 1100/ Virginia Pre-School Initiative (Includes Personnel Costs) Department Approved Budget Revised Budget Variance % Chg Notes 596, , % Adjusted to Equal State Funding 1100/ Special Education Instruction 300, ,265 8, % Increase in Contracted Speech Services Section 504 Compliance 6,482 32,282 25, % Tuition Private School & Interpreting Services for Parents 1100/ Medicaid 20,525 34,850 14, % Increase in Contracted Services for Billing Medicaid 1220 Social Workers / Visiting Teachers Services (excludes VPI) Program Expense Budget Comparisons Pupil Services Budgets (does not include contracted full-time personnel costs unless otherwise stated) 3,450 3, % 1230 Homebound Teachers 38,528 38, % 2220 Health Services 15,400 15, % 2230 Psychological Services 9,250 8,250 (1,000) -10.8% Transfer Funds Special Ed Instruction 2240 Speech - Audiology Services 16,850 15,850 (1,000) -5.9% Transfer Funds to Section 504 Compliance TOTAL 1,007,649 1,054,317 46, % Function/ Program Expense Code / /1220/ / Department Title III - Language Inst. for Limited English Proficient Students Title I - School Improvement (includes personnel costs) 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) Grants Expenditure Budgets (includes part-time & contracted full-time personnel costs) Approved Budget Revised Budget Variance % Chg Notes 27,833 34,129 6, % Utilization of "Roll Over" Funds from Previous Year's Grant 1,325,137 1,231,623 (93,514) -7.1% Employee Turnover (Salaries, Fringes) 2,534,016 2,363,774 (170,242) -6.7% Employee Turnover (Salaries, Fringes) Reduction in Materials/Supplies; Physical & Speech Services; 441, ,222 (65,098) -14.8% Offset Reduction in Grant Funding 60,362 60, % TOTAL 4,388,668 4,066,352 (322,316) -7.3% 17

20 Function/ Program Expense Code Department Approved Budget Revised Budget Genesis 151, , % Shenandoah Valley Regional Program 1,647,167 1,647, % Valley Vo-Technical Center (Tuition only - no State/Fed Flow-Through funds) Variance % Chg Notes 2,106,276 2,010,517 (95,759) -4.5% Revised VCTC Budget Central Shenandoah Valley Governor's School 480, ,798 3, % Revised Gov. School Budget Other Departments / Programs / Schedules Expense Budget Comparisons (does not include contracted full-time personnel costs unless otherwise stated) Instructional Support (Non-Personnel Costs; excludes Title I & Spec. Ed.) 27,900 32,064 4, % Inc. Photocopier Usage 1410 Office of the Principal (Non-Personnel) 502, ,250 19, % Inc. Photocopier Usage. Ident-A-Kid Software/Supplies 2110 Board Services (Non-Personnel) 133, ,991 20, % Legal Services. ACA Compliance & Reporting 2120 Executive Administration (Non-Personnel) 62,353 68,693 6, % Signage, Printing Boundary Line Maps, Office Supplies 2140 Personnel Services (Non-Salary/Fringe) 46,484 46, % 2160 Fiscal Services (Non-Personnel) 22,275 22, % Bright & Assoc. User's Group Fee (payroll software) 2190 Student Information Systems (Non-Personnel) 6,700 21,070 14, % Shoutpoint Software, Customization of Software 3100 Transportation Management (Non-Personnel) 26,089 26, % Part-Time Employee 3200 Vehicle Operation Services (Non Contracted-Personnel, Does Not Include Bus Driver Payments Associated with Grant Programs & Summer Sch) 1,322,945 1,251,851 (71,094) -5.4% Fuel Savings of $168,878. Increases in Fleet Insurance, Transportation by Parents, and Substitute Drivers Increase in Contracted Outside Maintenance ($31,000) & 3400 Vehicle Maintenance Services (Non-Personnel) 370, ,181 95, % Parts/Supplies ($56,365) 3500 Bus Replacement - 258, ,910 N/A Establishment of Bus Depreciation Account; #3 Buses 4100 Maintenance Management (Non-Personnel) 177, ,950 24, % Payout of Unused Employee Benefits Property Insurance Savings of $100,281; Roof Repl. RHS 4200 Building Services (Non-Contracted Personnel) 4,914,471 4,947,087 32, % $119,247 (Add'l Appropriation); Other Building Components Replaced 4300 Grounds Services 52, , , % BGHS Bleacher Replacement - Using Add'l Appropriation 4400 Equipment Services (Non-Personnel) 73,250 73, % 4500 Vehicle Services 180, ,883 (44,906) -24.8% Vehichle Insurance & Fuel Savings 4600 Security Services - 142, ,248 N/A State Funded Equipment Grant; Buzz-In Systems 2600 Unemployment Insurance 13,500 8,700 (4,800) -35.6% Reduction in Claims Workers Compensation 556, ,273 (276,709) -49.7% Issued RFP - New Carrier (VACORP) / Substitute Teachers / Aides 738, ,990 (500) -0.1% , #2 High Schools Used Saturday School Supplements for 9th Supplements - Instructional & Athletic 881, ,540 (2,896) -0.3% Grade Orientation Athletics (excludes coaching supplements) 24,244 24, % TOTAL 14,521,219 14,767,057 18

21 01/25/2016 AUGUSTA COUNTY PUBLIC SCHOOLS Page 1 BPfull EXPENDITURE BUDGET REVISED BUDGET FY15 FY16 FY16 FY16 FY16 Inc % ACCOUNT OBJECT ACTUAL APPROVED FTE REVISED FTE (Dec) change (1) (2) (3) (4) (5) (6) (7) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION TEACHERS 13,273,064 12,655, ,012, , TEACHERS , , TEACHERS 83,634 84, , TEACHERS 183, , , (1) TEACHERS 784, , , (71,134) TEACHERS 1,438,691 1,194, ,374, , TEACHERS 642, , , (129,871) TEACHERS 6,510,464 6,495, ,516, , TEACHERS 36,703 41, , , TEACHERS 95,496 96, , (1) TEACHERS 430, , , , TEACHERS 228, , , , TEACHERS 688, , , , TEACHERS 8,664,691 8,582, ,631, , TEACHERS TEACHERS 41,200 41, , TEACHERS 91,971 93, , TEACHERS 767, , , (20,928) TEACHERS 469, , , (13,190) TEACHERS 1,845,585 1,757, ,716, (40,380) TEACHERS 271, , , (20,000) TEACHERS 0 17, (17,794) TEACHERS 63,570 66, , (25,080) TEACHERS 10,500 12, , TEACHERS 389, , , , TEACHERS 42,567 43, , TEACHERS 202, , , (1) VOC EXTENDED CONTRAC 71,477 73, , VOC EXTENDED CONTRAC 180, , , (1,834) OTHER PROFESSIONALS 161, , , , INSTRUCTIONAL AIDES 809, , , , INSTRUCTIONAL AIDES 118, , , INSTRUCTIONAL AIDES 44,012 45, , (830) INSTRUCTIONAL AIDES 471, , , (77,382) INSTRUCTIONAL AIDES 60,941 61, , (3,797) INSTRUCTIONAL AIDES 138, , , (20,250) INSTRUCTIONAL AIDES 69,219 78, , (11,910) INSTRUCTIONAL AIDES 152, , , , INSTRUCTIONAL AIDES 75,245 83, , INSTRUCTIONAL AIDES 112, , , , INSTRUCTIONAL AIDES 5, INSTRUCTIONAL AIDES 84,811 85, , (6,031) SUBSTITUTE TEACHERS 251, , , , SUBSTITUTE TEACHERS 11,175 8, , SUBSTITUTE TEACHERS 35,672 34, , , SUBSTITUTE TEACHERS SUBSTITUTE TEACHERS 110, , , (15,000) SUBSTITUTE TEACHERS 5,290 17, , (7,000) SUBSTITUTE TEACHERS 13,116 13, , , SUBSTITUTE TEACHERS SUBSTITUTE TEACHERS SUBSTITUTE TEACHERS 151, , , , SUBSTITUTE TEACHERS 12,273 14, , , SUBSTITUTE TEACHERS 23,368 24, , , SUBSTITUTE TEACHERS SUBSTITUTE TEACHERS (500) SUBSTITUTE AIDES 35,882 45, , (5,000) SUBSTITUTE AIDES 31,903 40, , (8,200) SUBSTITUTE AIDES

22 01/25/2016 AUGUSTA COUNTY PUBLIC SCHOOLS Page 2 BPfull EXPENDITURE BUDGET REVISED BUDGET FY15 FY16 FY16 FY16 FY16 Inc % ACCOUNT OBJECT ACTUAL APPROVED FTE REVISED FTE (Dec) change (1) (2) (3) (4) (5) (6) (7) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION SUBSTITUTE AIDES 5,510 6, , SUBSTITUTE AIDES 7,284 4, , , SUBSTITUTE AIDES 10, TEACHER SUPPLEMENT 39,364 45, , TEACHER SUPPLEMENT 14,976 14, , TEACHER SUPPLEMENT 5,616 5, , TEACHER SUPPLEMENT 16,900 18, , TEACHER SUPPLEMENT 1,250 16, , TEACHER SUPPLEMENT 5,436 5, , TEACHER SUPPLEMENT 5,494 5, , TEACHER SUPPLEMENT 2,685 10, , TEACHER SUPPLEMENT 17,390 17, , TEACHER SUPPLEMENT 62,880 62, , TEACHER SUPPLEMENT 7,635 7, , TEACHER SUPPLEMENT 3,185 3, , TEACHER SUPPLEMENT 13,090 18, , TEACHER SUPPLEMENT 6,797 6, , TEACHER SUPPLEMENT 34,593 35, , TEACHER SUPPLEMENT 561, , , TEACHER SUPPLEMENT 3,225 7, , (3,000) NATL BOARD CERT TEAC 5,000 5, , SOCIAL SECURITY 8,688 7, , SOCIAL SECURITY (100) SOCIAL SECURITY , , SOCIAL SECURITY SOCIAL SECURITY 1,065, , ,007, , SOCIAL SECURITY 2,999 3, , SOCIAL SECURITY SOCIAL SECURITY 9,052 9, , SOCIAL SECURITY 6,333 6, , SOCIAL SECURITY 13,062 14, , (1) SOCIAL SECURITY SOCIAL SECURITY 63,369 63, , (5,503) SOCIAL SECURITY 140, , , , SOCIAL SECURITY 51,705 61, , (9,936) SOCIAL SECURITY SOCIAL SECURITY 1,790 1, , SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY 493, , , (6,570) SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY 1,343 1, , SOCIAL SECURITY 91 1, , SOCIAL SECURITY 2,790 3, , SOCIAL SECURITY 7,201 7, , SOCIAL SECURITY 40,390 41, , (1,299) SOCIAL SECURITY 23,919 27, , , SOCIAL SECURITY SOCIAL SECURITY 56,216 60, , , SOCIAL SECURITY SOCIAL SECURITY 880 1, , SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY 655, , , (2,593) SOCIAL SECURITY 1,394 1, , SOCIAL SECURITY 4,744 4, , SOCIAL SECURITY 1,006 1, , SOCIAL SECURITY ,

23 01/25/2016 AUGUSTA COUNTY PUBLIC SCHOOLS Page 3 BPfull EXPENDITURE BUDGET REVISED BUDGET FY15 FY16 FY16 FY16 FY16 Inc % ACCOUNT OBJECT ACTUAL APPROVED FTE REVISED FTE (Dec) change (1) (2) (3) (4) (5) (6) (7) (10) (11) FUNCTION 1100 CLASSROOM INSTRUCTION SOCIAL SECURITY SOCIAL SECURITY 3,087 3, , SOCIAL SECURITY 6,262 7, , SOCIAL SECURITY 69,468 73, , , SOCIAL SECURITY 41,167 45, , (952) SOCIAL SECURITY SOCIAL SECURITY 151, , , (2,770) SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY 2,597 2, , SOCIAL SECURITY 42,393 43, , SOCIAL SECURITY (230) SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY SOCIAL SECURITY 20,731 26, , (1,530) SOCIAL SECURITY 9 1, , SOCIAL SECURITY SOCIAL SECURITY 4,863 5, , (1,957) SOCIAL SECURITY SOCIAL SECURITY 37,437 40, , , SOCIAL SECURITY 13,264 9, , , SOCIAL SECURITY 3,712 3, , SOCIAL SECURITY 22,672 22, , (463) VA RETIREMENT SYSTEM 1,979,669 1,835, ,765, (70,727) VA RETIREMENT SYSTEM 12,116 11, , VA RETIREMENT SYSTEM 26,580 26, , VA RETIREMENT SYSTEM 117, , , (18,280) VA RETIREMENT SYSTEM 238, , , , VA RETIREMENT SYSTEM 111, , , (24,164) VA RETIREMENT SYSTEM 924, , , (51,877) VA RETIREMENT SYSTEM 5,793 5, , , VA RETIREMENT SYSTEM 13,847 13, , VA RETIREMENT SYSTEM 63,107 60, , (3,135) VA RETIREMENT SYSTEM 49,762 48, , (8,507) VA RETIREMENT SYSTEM 111, , , , VA RETIREMENT SYSTEM 1,203,014 1,162, ,069, (93,778) VA RETIREMENT SYSTEM 5,974 5, , VA RETIREMENT SYSTEM 13,336 13, , VA RETIREMENT SYSTEM 112, , , (22,700) VA RETIREMENT SYSTEM 87,205 82, , (8,270) VA RETIREMENT SYSTEM 276, , , (11,930) VA RETIREMENT SYSTEM 71,705 72, , , VA RETIREMENT SYSTEM 18,602 18, , VA RETIREMENT SYSTEM 6,172 6, , VA RETIREMENT SYSTEM 36,138 33, , (3,177) VA RETIREMENT SYS HY 69,381 71, , , VA RETIREMENT SYS HY 2,545 2, , , VA RETIREMENT SYS HY 19,008 18, , , VA RETIREMENT SYS HY , , VA RETIREMENT SYS HY 29,339 28, , , VA RETIREMENT SYS HY 12,173 11, , , VA RETIREMENT SYS HY 1,857 1, , , VA RETIREMENT SYS HY 55,543 54, , , VA RETIREMENT SYS HY 11,163 10, , , VA RETIREMENT SYS HY , ,